Single Audit Agency Correspondence 09.30.2005 ~ J idk*
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City of Okeechobee
July 18th, 2006
Ms. Judy Peacock, Planning Manager
Florida Small Cities CDBG Program
2555 Schumard Oak Blvd.
Tallahassee, FL 32399-2100
RE: Annual Financial Audit for the 2005 Fiscal Year
Grant Agreement #04DB-1Q-07-57-02-001
Dear Ms. Peacock,
As per our earlier correspondence and phone conversations, I am enclosing the long
awaited 2004-2005 Fiscal Year Annual Audit for our municipality. As we discussed I
thank you for making sure the report is distributed to the appropriate departments/people.
Again, thank you for your assistance throughout this lengthy process. If you need
additional information or additional copies of the audit please give me a call at, (863)
763-3372, ext 223.
ectfully si bmitted,
India Riedel
Finance Department
Enclosure
Cc: Nancy Phillips, Nancy Phillips&Associates
55 S.E.Third Avenue•Okeechobee,Florida 34974-2903 •(863)763-3372•Fax: (863)763-1686
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STATE OF FLORIDA
DEPARTMENT OF COMMUNITY AFFAIRS
"Dedicated to making Florida a better place to call home"
JEB BUSH THADDEUS L.COHEN,AIA
Governor Secretary
July 10, 2006
City of Okeechobee
55 Southeast 3rd Avenue
Okeechobee, FL 34974
Dear Sir or Madam,
The Florida Single Audit Act(Section 215.97 F.S.) and OMB Circular A-133 require that
any entity expending financial assistance of more than $500,000 for any fiscal year ending after
December 31, 2003 shall have a single or program-specific audit conducted for that year. Our
review of payments made to your entity for the fiscal year October 1, 2004 to September 30,
2005, indicates that the Department of Community Affairs provided federal and/or state financial
assistance to you.
As of this date, we have not received an independent audit report from you nor a
statement certifying that you did not meet the annual assistance threshold of$500,000 from all
state and federal sources combined. Please provide that certification or your completed audit
report to my attention by September 30, 2006. According to OMB Circular A-133, failure to
comply with this requirement could negatively impact future funding.
If you have already mailed the audit report to our office, please disregard this request.
Should you need additional information regarding this requirement, please contact Candie Fuller,
Audit Administrator, at 922-1611.
Sincerely,
Annette C. Kittrell, CIG
Inspector General
2555 SHUMARD OAK BOULEVARD $ TALLAHASSEE , FLORIDA 32399-2100
Phone: 850.488.8466/Suncom 278.8466 FAX: 850.921 .0781/Suncom 291 .0781
Internet address: http://www.dca.state.fl.us
CRITICAL STATE CONCERN FIELD OFFICE COMMUNITY PLANNING EMERGENCY MANAGEMENT HOUSING 8.COMMUNITY DEVELOPMENT
2796 Overseas Highway,Suite 212 2555 Shumard Oak Boulevard 2555 Shumard Oak Boulevard 2555 Shumard Oak Boulevard
Marathon,FL 33050-2227 Tallahassee,FL 32399-2100 Tallahassee,FL 32399-2100 Tallahassee,FL 32399-2100
(305)289-2402 (850)488-2356 (850)413-9969 (850)488-7956
Page 1 of 1
From:Judy.Peacock @dca.state.fl.us
Date:06/26/06 11:19:48
To: Debbie.Boyette @dca.state.fl.us
Cc: iriedel @cityofokeechobee.com;Nsp920@aol.com
Subject:audit extension
Debbie, I spoke with India about their audit and she tells me that it will arrive in a few days. She was concerned
about the letter that she received from you. The City had asked for an extension of the audit due date, but I did
not officially write them a letter since there are no penalty points, they aren't applying for a grant this cycle and
they expect to have it in by June 30 or mid-July. Also, it is my understanding that they have submitted the
closeout for the contract which would require this audit. I believe she understands that the closeout will not be
processed until the audit is received.
Judy Peacock
Planning Manager
Florida Small Cities CDBG Program
2555 Shumard Oak Boulevard
Tallahassee, FL 32399-2100
850/922-1887 or 487-3644
6/26/2006
STATE
DEPARTMENT OF COMMUNITY AFFAIRS
"Dedicated to making Florida a better place to call home'
JE eBSH THADDEUS L.CO SN IIA
Governor ( 0 2006 ,
Certified Mail-Return Receipt Requested
The Honorable James E.Kirk
City of Okeechobee
55 Southeast Third Avenue
Okeechobee,Florida 34974
Re: Notice of Outstanding Closeout Issues
Grant Agreement#04DB-1 Q-07-57-02-001
Dear Mayor Kirk:
The Closeout Package submitted by your local government for the above referenced grant
agreement is currently under review. During the course of the review of the closeout package and all
available Department records, we have noted that the following information or actions are needed prior to
proceeding with the processing of the closeout.
• Audit Review — A Single Audit under OMB Circular A-133 must be performed and
submitted to the Department for any year during the grant when the total of all federal funds
received during the grant's fiscal year is at least $300,000. This audit is due by April 30 of
each year for audits of the previous fiscal year. The audit for FFY 2005 is required and was
due by April 30, 2006.
In accordance with Rule 9B-43.0051(6), F.A.C., all responses to NOCISS (Notice of Outstanding
Closeout Issues) letters, must be received by the Department at least 10 days before the application
deadline date in order to be eligible to apply during the FFY 2007 application cycle.
Written responses should be addressed to me at the Department of Community Affairs, Florida
Small Cities CDBG Program, 2555 Shumard Oak Boulevard, 260L Sadowski Building, Tallahassee,
Florida 32399-2100. A copy of this correspondence and your response should be maintained in the City's
CDBG files. Should you have any questions or require additional information concerning this matter,
please contact me at 850/922-1883.
Sincerely,
Debbie Boyette, Program Specialist
Florida Small Cities CDBG Program
/db
cc: Brian Whitehall, Okeechobee City Administrator
Nancy Phillips,Nancy Phillips &Associates
Terrie Aman, DCA
2 5 5 5 S H U M A R D OAK BOULEVARD • TALLAHASSEE, FLORIDA 3 2 3 9 9.2 1 0 0
Phone 850.488 8466,Suncom 278.8466 FAX: 850 921 .0781ISJncom 291 .0781
Internet address _'� r_ +_N_� c __,1'�__F_f__. , .
CRITICAL STATE CONCERN FIELD OFFICE COMMUNITY PLANNING EMERGENCY MANAGEMENT HOUSING&COMMUNITY DEVELOPMENT
272ro Over:.eas✓iynw.,y,S,.,;,;212 2:.5;.Snug,,ara Oar ro.evarc 25,6 Snu,,:a San oa.levartl :.65;,nur,elc O.A ocacvurd
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April 24th, 2006
Monya Newmyer, Community Program Manager
Florida Small Cities CDBG Program
Department of Community Affairs
2555 Shumard Oak Blvd, Ste 260
Tallahassee, FL 32399-2100
RE: Annual Financial Audit for the 2005 Federal Fiscal Year
Dear Ms. Newmyer,
The requirement to provide the Cities' Annual Financial Audit for 2005 Federal Fiscal
Year is April 30th as described in rule 9B-43.014, of the Florida Administrative Code, has
been noted and we have been working towards the final product for submission to,
however, our auditors have advised that they will be unable to furnish us with this fiscal
years audit by that date do to not having an important part of the financial records from
the auditors of the cities employees pensions (Okeechobee City Police Pension, General
Employees Pension and the Okeechobee City Firefighters Pension). I have been in
contact with the Audit firm for the pension funds and have been assured they are working
towards its completion and will forward same at soon as possible.
I respectfully request an extension in filing the 2005 Annual Report and upon receipt of
the financial statements from the auditors I will forward same within 1 business day.
c- - •..-Ale /
India Riedel
Accounts Supervisor
55 S.E.Third Avenue•Okeechobee,Florida 34974-2903•(863) 763-3372•Fax: (863)763-1686
STATE OF FLORIDA
DEPARTMENT OF COMMUNITY AFFAIRS
"Dedicated to making Florida a better place to call home"
JEB BUSH THADDEUS L COHEN,AIA
Governor
Secretary
Memorandum
To: Local Governments Eligible to Participate in the Florida Small Cities Community Development
Block Grant(CDBG) Program ��
From: Monya Newmyer, Community Program Manager Y r`00r
Florida Small Cities Community Development Block Grant(CDBG) Program
Date: November 2005
Re: Annual Financial Audit for the 2005 Federal Fiscal Year
Rule 9B-43.014, Florida Administrative Code, sets out administrative requirements applicable to the Florida Small
Cities CDBG Program. For the fiscal year which ended September 30, 2005, the audit threshold set out by federal
regulation (Office of Management and Budget Circular A-133) and the Florida Single Audit Act(pursuant to the
authority provided in Section 215.97(2)(a), Florida Statutes)for nonstate entities is $500,000.
All local governments with an open or administratively closed CDBG contract are required to provide the
Department of Community Affairs with an annual financial audit if the local government has expended $500,000 or
more in federal funds. The audit is due annually by April 30, 2006.
For your information, the audit requirements for the Florida Small Cities CDBG Program as provided by Rule 9B-
43.014, Florida Administrative Code, are listed below:
(7) Audit Requirements. If required, a local government shall provide the Department with
an annual financial audit report which meets the requirements of the Single Audit Act of 1984, 31 U.S.C.
ss. 7501-7507, OMB Circular A-133 for the purposes of auditing and monitoring the funds awarded under
CDBG Grant Agreements. Audits for the preceding local government fiscal year must be received at the
Department by 5:00 PM on or before April 30 of the following year. If April 30th falls on a weekend, the
audit or attestation statement is due on the next workday.
(a) The annual financial audit report should be accompanied by all management letters and the
recipient's response to all findings, including corrective actions to be taken.
(b) The annual financial audit report shall include a schedule of financial assistance specifically
identifying all Agreement and grant revenue by sponsoring Department and Agreement number.
(c) The complete financial audit report, induding all items specified in (a)or(b) above, or the
attestation statement shall be sent directly to the address specified in the grant agreement.
2555 SHUMARD OAK BOULEVARD • TALLAHASSEE, FLORIDA 32399-2100
Phone: 850.488.8466/Suncom 278.8466 FAX: 850.921 .0781 /Suncom 291 .0781
Internet address: htta://www.dca.stote.fl.us
CRITICAL STATE CONCERN FIELD OFFICE COMMUNITY PLANNING EMERGENCY MANAGEMENT HOUSING&COMMUNITY DEVELOPMENT
2796 Overseas Highway,Suite 212 2555 Shumard Oak Boulevard 2555 Shumard Oak Boulevard 2555 Shumard Oak Boulevard
Marathon,FL 33050-2227 Tallahassee.FL 32399-2100 Tallahassee,FL 32399-2100 Tallahassee,FL 32399-2100
(305)289-2402 (850)488-2356 (850)413-9969 (850)488-7956
Audit Certification
TO: Florida Small Cities CDBG Program
RE: Annual Financial Audit for the 2005 Federal Fiscal Year, which ended September 30, 2005
Rule 9B-43.014, Florida Administrative Code, sets out administrative requirements applicable to the Florida Small
Cities CDBG Program. For the federal fiscal year which ended September 30, 2005, the audit threshold as set out
by federal regulation (Office of Management and Budget Circular A-133) and the Florida Single Audit Act(pursuant
to the authority provided in Section 215.97(2)(a), Florida Statutes) for nonstate entities is $500,000. All local
governments with an open or administratively closed CDBG contract are required to provide the Department of
Community Affairs with an annual financial audit if the local government has expended $500,000 or more in federal
funds. The audit is due annually by April 30.
I HEREBY CERTIFY THAT:
1. The is not required to submit an
(name of local government)
annual financial audit because the audit threshold of$500,000 was not met.
2. The is required to submit an
(name of local government)
annual financial audit, but did not meet the deadline date of April 30, and cannot meet the
deadline date of April 30 due to the following:
SIGNED BY: DATE:
TYPED NAME AND TITLE
CERTIFICATION MUST BE MADE BY CHIEF ELECTED OFFICIAL OR CHIEF FINANCIAL OFFICER
FAX TO FLORIDA SMALL CITIES CDBG PROGRAM 850/922-5609
G\� .,OF OW uo
F j 1�"'" m
1915 City of Okeechobee
July 18th, 2006
Office of Criminal Justice Grants
Fl Department of Law Enforcement
2331 Phillips Road
Tallahassee,FL 32308
RE: Annual Financial Audit for the 10/1/2004 to 09/30/2005 Fiscal Year
I am enclosing the long awaited 2004-2005 Fiscal Year Annual Audit for our
municipality. Our audit was received in our office yesterday via one day mail from
Hoyman, , Dobson & Company.; P.A.. Our request from our auditors to expedite the
report were unrealized until receipt for the report yesterday.
If you need additional information or additional copies of the audit please give me a call
at, (863) 763-3372, ext 223.
R-es ct lly bmitted,
India Riedel
Finance Department
Enclosure
55 S.E.Third Avenue•Okeechobee,Florida 34974-2903 •(863)763-3372•Fax: (863)763-1686
FDLE
Florida Department of Office of Criminal Justice Grants Office of Criminal Justice Grants
Law Enforcement Florida Department of Law Enforcement
Gerald M.Bailey 2331 Phillips Road
Y Tallahassee,Florida 32308
Commissioner (850)410-8700
June 23, 2006
Ms. Lola Parker, Account Supervisor
do Mr. Bill Veach, Finance Director
City of Okeechobee
55 Southeast Third Avenue
Okeechobee, Florida 34974
Re: Single Audit Requirement for Audit Period 10/1/2004 to 09/30/2005
Dear Ms. Parker:
The Office of Criminal Justice Grants (OCJG)would like to remind your agency of the audit requirements
of any grant(s)that you have received from OCJG. All subgrant recipients that expend $500,000 or more
in a year in federal awards shall have a single or program-specific audit conducted for that year in
accordance with the federal Office of Management and Budget(OMB) Circular A-133. A complete audit
report which covers any portion of the effective dates of this agreement must be submitted within thirty
(30)days after its completion but no later than nine (9) months after the audit period. According to the
OMB, a non-federal entity expending less than $500,000 in federal funds during the audit period is not
required to submit an annual audit.
A review of OCJG files indicates that no audit for the period October 1, 2004, through September 30,
2005, has been received from your agency at the time of this letter. If your agency has expended less
than $500,000 as described above, please complete and submit a signed original of the attached
Certification of Audit Exemption form. If your agency is required to submit an audit, please submit a copy
of the annual financial audit for the year ended September 30, 2005. Audits and Certifications are due to
OCJG on July 15, 2006. Please submit your audit to the following address:
Office of Criminal Justice Grants
Florida Department of Law Enforcement
2331 Phillips Road
Tallahassee, Florida 32308.
Should you have any questions concerning this issue, please contact Nicole Stanley or Julia Johnston at
(850)410-8700.
Sincerely,
C ayto . Wilder
Community Program Administrator
Enclosure
CHW/ns/jj
Committed to
Service • Integrity • Respect • Quality
-
, FDLE Florida Department of Office of Criminal Justice Grants Office of Criminal Justice Grants
Law Enforcement Florida Department of Law Enforcement
2331 Phillips Road
Gerald M.Bailey Tallahassee,Florida 32308
Commissioner (850)410-8700
Certification of Audit Exemption
Complete the following information for each audit period for which your agency wishes to declare
exemption from the Annual Audit Report Requirement. This form must be signed by either the
Subgrantee's Authorizing Official or the Chief Financial Officer as specified by the grant agreement
and submitted to the Florida Department of Law Enforcement.
Subgrant Recipient:
County:
Grant Number:
I, the undersigned official, hereby declare that the above listed unit of local government has
expended less than $500,000 in Federal funds during the below specified fiscal year:
Subgrantee's Fiscal Year (Enter dates, typically 10/01/2004 to 09/30/2005.)
From: To:
From: To:
Signature Date
Typed name
Typed title
Committed to
Service - Integrity - Respect - Quality
is_ y.OF8,- ,M is
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°,,,„,,:t1915* ---- City of Okeechobee
July 20th, 2006
Arthur J. Gallagher Risk Management Services
Patti Dirmyer
7380 W. Sand Lake Road, Ste 390
Orlando, FL 32819
RE: Annual Financial Audit for the 10/1/2004 to 09/30/2005 Fiscal Year
I am enclosing the long awaited 2004-2005 Fiscal Year Annual Audit for our
municipality. Our audit was received in our office yesterday via one day mail from
Hoyman, , Dobson& Company., P.A.. Our request from our auditors to expedite the
report were unrealized until receipt for the report yesterday.
If you need additional information or additional copies of the audit please give me a call
at, (863) 763-3372, ext 223.
Respectfully su I .'tted,
�._. _- ?. '=�
India Riedel
Finance Department
Enclosure
55 S.E.Third Avenue•Okeechobee,Florida 34974-2903•(863)763-3372•Fax: (863)763-1686
Page 1 of 1
'From: India Riedel
Date: 07/10/06 09:56:48
To: Patti_Dirmyer@AJG.com
Cc: Donna Reynolds
Subject:Financial Statement
Ms. Patti Dirmyer,
A copy of our audited Financial Statements will be sent to you upon our receipt from our auditors. We anticipate
receipt by July 30th.
If you have any further questions please do not hesitate to contact me via email or at the below numbers.
India Riedel
Finance Department
City of Okeechobee
''(863) 763-3372 ext 223
863-763-1686
Original Message
From: PattiDirmyer @AJG.com
To: dvreynol_ds @cityofokeechobee.com
Cc:jimkirk @adelphia.net
Sent: Friday, July 07, 2006 10:22 AM
Subject: Financial Statement
Good Morning;
We are in the process of putting together the file that needs to be
forwarded to the underwriting department. The Financial Statement
for the City of Okeechobee has not been received and is required to
complete the file. Please advise when this will be submitted.
Thank you for your time and assistance.
Have a good weekend!
Patti Dirmyer
Assistant Client Service Rep
Arthur J Gallagher Risk Management Services
Arthur J Gallagher& Co. (Florida)
7380 W. Sand Lake Road Suite 390
Orlando, FL 32819
407-563-3546 Direct
800-524-0191 Toll Free
407-355-0742 (fax)
patti_dirmyer @ajg.com
7/20/2006
CITY OF OKEECHOBEE, FLORIDA
Notes to Financial Statements
September 30,2006
NOTE 4—DETAILED NOTES ON ALL FUNDS (CONTINUED)
C. CAPITAL ASSETS
Capital asset activity for the year ended September 30, 2006 was as follows:
Beginning Transfers Ending
Balance Increases Decreases _ Balance
Governmental activities:
Capital assets,not being depreciated:
Land $ 1,301,965 $ - $ (11,000) $ 1,290,965
Construction in progress 2,300,372 (2,300,372) - -
Total capital assets,not being depreciated 3,602,337 (2,300,372) (11,000) 1,290,965
Capital assets,being depreciated:
Buildings 1,592,277 - - 1,592,277
Improvements other than buildings 1,530,115 2,534,632 4,064,747
Equipment 1,620,822 561,493 (474,987) 1,707,328
Total capital assets being depreciated 4,743,214 3,096,125 (474,987) 7,364,352
Less accumulated depreciation for:
Buildings (338.676) (31,741) - (370,417)
Improvements other than buildings (254212) (355,077) - (609,289)
Equipment (784.839) ✓ (126,391) 70,217 (841,013)
Total accumulated depreciation (1,377,727) (513,209) 70,217 (1,820,719)
Total capital assets,being depreciated,net 3,365,487 2,582,916 (404,770) 5,543,634
Governmental activities capital assets,net $ 6,967,824 $ 282,544 $ (415,770) $ 6,834,598
Depreciation expense was charged to functions/programs of the government as follows:
Governmental activities:
General government $ 19,552
Public safety 115,578
Physical environment 378,079
Total depreciation expense- governmental activities $ 513,209
37