ITEMNO'-Y - Granicus

To: Honorable Chair and SMCRA Board Member:\

From: Stephen David, __ /' )

SMCRA Dire/v

Resolution

Date: February 9, 2015

ITEMNO'-Y AUTHORIZATION TO ENTER INTO ONE-YEAR OFFICE LEASE AGREEMENT (CAREER SOURCE SOUTH FLORIDA)

A resolution authorizing the SMCRA to enter into a one-year office lease agreement with the

South Florida Workforce Investment Board dba Career Source South Florida for lease of

Suite No.3 in the SMCRA Business & Community Service Facility.

Background

The adopted redevelopment plan promotes enhanced economic development and community service opportunities in the SMCRA area. To achieve these objectives, the SMCRA established the start-up business and community service leasing program.

Following Board approval, the Agency entered into an initial one-year lease agreement with the South Florida Workforce Investment Board for the lease of 1,528 sq. ft. of office space on February 14, 2012. Following subsequent one-year lease approvals, Career Source South Florida has been participating in the non-for-profit community service program for a total of thirty-six (36) months.

During their tenure in the community service program, Career Source South Florida has been responsible and highly cooperative tenant. In addition to employment and career training services, Career Source South Florida has also assisted in providing training for former 2nd Chance Program participants and in implementing the SMCRA First Source Hiring & Referral Program.

As a requirement of the Community Service leasing program, Career Source South Florida recently submitted their request for lease renewal and annual accomplishments report outlining services provided in the SMCRA and surrounding area (See Exhibit A). It would be at the final discretion of the SMCRA Board to determine which business or community service provider provides the greatest potential benefit to the SMCRA and surrounding area.

Approval of the attached resolution shall authorize the Agency to enter into a one-year lease renewal agreement with the South Florida Workforce Investment Board dba Career Source South Florida for the lease of Building Suite No.3 in the SMCRA Business & Community Service Facility.

Recommendation

Staff recommends approval of the attached resolution authorizing the Agency to enter into the attached one-year lease agreement with the South Florida Workforce Investment Board dba Career Source South Florida for the lease of Building Suite No. 3 in the SMCRA Business & Community Service Facility. (See Exhibit B). Attachments: Start-Up Business Plan & Mission Statement (Career Source South Florida) Letter of Request for Office Lease Renewal Annual Community Service Accomplishments Report (Career Source South Florida) Draft One-Year Lease Agreement (Career Source South Florida)

SD:/CRA/ One-Year Office Lease Agreement (Career Source South Florida)

1 RESOLUTION NO. _____ _

3 4 A resolution authorizing the SMCRA to enter into a one-year office

5 lease agreement with the South Florida Workforce Investment Board

6 dba Career Source South Florida for lease of Suite No.3 in the SMCRA

7 Business & Community Service Facility. 8 9 WHEREAS, the SMCRA adopted redevelopment plan promotes enhanced l~ economic development and business opportunities in the SMCRA area; and

12 WHEREAS, to achieve these objectives, the redevelopment agency established 13 the start-up business and community service leasing program; and 14 15 WHEREAS, following Board approval, the Agency entered into an initial one-16 year lease agreement with the South Florida Workforce Investment Board for the !ij lease of 1,528 sq. ft. of office space on February 14, 2012; and

22 WHEREAS, following subsequent one-year lease approvals, Career Source South 23 Florida has been participating in the non-for-profit community service program for a 24 total of thirty-six (36) months; and 25 26 WHEREAS, during their tenure in the community service program, Career 27 Source South Florida has been responsible and highly cooperative tenant; and 28 29 WHEREAS, as a requirement of the Community Service leasing program, Career 30 Source South Florida recently submitted their request for lease renewal and annual 31 accomplishments report outlining services provided in the SMCRA and surrounding 32 area; and 33 34 WHEREAS, it would be at the final discretion of the Board to determine which 35 business or community service provider provides the greatest potential benefit to the 36 SMCRA and surrounding area; and 37 38 WHEREAS, the Board desires to continue to facilitate goals and objectives of 39 the redevelopment plan including providing enhanced economic development and 40 community service opportunities in the SMCRA area. 41 42 NOW THEREFORE BE IT RESOLVED BY THE COMMUNITY REDEVELOPMENT

~~ AGENCY OF THE CITY OF SOUTH MIAMI, FLORIDA THAT:

46 Section 1. The South Miami Community Redevelopment Agency 47 Board authorizes the SMCRA to enter into the attached one-year lease 48 agreement with the South Florida Workforce Investment Board dba Career 49 Source South Florida for the lease of Building Suite No.3 in the SMCRA Business 50 & Community Service Facility located at 5825 SW 68th Street, South Miami,

Page 1 of2

1 Florida.

3

~ Section 2. This resolution shall take effect immediately upon adoption.

6 7 8

PASSED AND ADOPTED this _day of February, 2015.

9 10 11 ATIEST: APPROVED: 12 l3 14 15 16 SECRETARY CHAIRPERSON 17 18 19 Board Vote:

20 Chair Stoddard:

21 Vice Chair Harris:

22 READ AND APPROVED AS TO FORM: Member Liebman:

23 Member Welsh:

24 Member Edmond:

25 Member Jackson:

26 27 GENERAL COUNSEL

Page 2 of2

Request for Lease Renewal &

Annual Accomplishments Report

(Career Source South Florida)

EXHIBIT A

Mr. Stephen David Director

January 15,2015

South IVliami Community Redevelopment Agency 6130 Sunset Drive South lVliami, Florida 33143

Re: Lease Renewal South lYfiami Career Center 5825 S.W.68th Street, Suite #3 Miami, Florida 33143

Dear Mr. David:

u

Please accept this letter as formal notification of South Florida Workforce Investment Board's intention to renew the ctirrent lease with the :South IvIiami Community Redevelopment Agency (SMCRA) for the space located at 5825 S.W. 68thStreet,Smte #3 Miami, Florida upon expiration of the current lease. The renewal shall be under the same terms and condition as agreed upon and set foith in the current lease.

Thank yon foryont cooperation in this matter.

/---" I/~ Sinejrely, i / -- (/{/Y' /l /<;lfl/ " L ~~'-")'~ t~//!V" / / ' RickBeasley /'

Executive Director South Florida Workforce Investment Board d/b/ a CareerSource South Florida

Pc: Shanika A. Graves, Assistant County Attorney Marian M. Smith, Assistant Director, Administration, SFWIB/CSSF Jocelyne M. Nguema, Facilities Administrator,SFWIB/CSSF

'7300 Center f)rive~ ~}uih; tiCiO Mitlll11. Florid;'; :n:;w

H FRIDA

South Miami Resource Center Annual Report

February 15, 2013 to February 15, 2014

U SOUTH FLORIDA

Region 23 South Miami center Balance Scorecard Report

$18,574 Dollar amount of wages back into the community

600

$559.89

$596 41 Target Cost per • Placement

ENTERED EMPLOYMENT RATE

Total number of job seekers placed into employment in the reported period

$33.17 For every 1 dollar spent

we get $33.17

$9.20/hr (center)

$1 O.20/hr (33143)

7300 Corporate Center Drive, Suite 500, Miami, Florida 33126-1232 I P: 305.594.7615

..

U SOUTH FLORIDA

South Miami Resource Center 5825 SW 68 Street

South Miami, FL 33143

I . Reporting 'Period: February 15, 2014 - February 15, 2015

Total Clients Served: 5,016 Total Services Provided to Clients: 21,486 Total Clients Hired 796

..... ' >,::;oescriPtionof Services provided .. Number df $ervices

pro\fidea: . Client Assessment 1509 Client Follow-Up 1136 Job Search 11657 Orientation 1357 Employment / Placement 796 Resume Preparation Assistance 2171 Employability Workshops 1059 Use of Resource Room / Equipment 1776 SUfJportive Services 25

I Total Services Provided: 21486

'.', TotalCIi~nts

TotcliServices Quarterly Breakdown RePClrt Served: . .Provided to

. < . .. ' .:c ...... .... "'Clients: February 15 - May 14, 2014 714 3,208 May 15-August 14, 2014 1134 4,477 August 15 - November 14, 2014 1540 7,981 November 15 - February 4,2015 1628 5,521

l Total: 5016 21,486

Workshop: ....• ',. ." Oescriptio~ .' .... .......

General Provides clients an overview of all the services that are available to them Orientation through CareerSource South Florida.

Employability Skills Workshop:

..

Application/Cover Designed for individuals with no work history, no current work history and/ or Letter Workshop individuals requesting a refresher course.

Resume Designed for individuals who have no paid work history; have some volunteer

Workshop work experience; no work history but has transferable work skills and any individual who needs help to update their current resume. Designed to provide a role-play experience for actual interviews. This workshop

Interview is offered to accommodate a variety of position levels as well as those who have Workshop never been interviewed and/or individuals who need a refresher course - i.e., no

interview experience, entry level positions, management positions, etc.

Basic Computer Designed to provide basic computer knowledge which includes, but is not limited

Workshop to keyboard instruction and knowledge in basic computer programs that are widely used in the workplace - Word, Excel and PowerPoint.


Specialized Recruitments . Job Fairs .. ..

•

.... . . • ABM Industries • ABM Industries

• ADECCO • Advocate • Advantage Staffing • Assurance Management Group .. Andy Frain Services • AT&T

• Baptist Hospital • Baptist Hospital

• BCM Solutions • Chipotle

• Brother Jimmy's Barbecue • GL Staffing Services • Chicken Kitchen • Integrity Health Services • EmpHire Staffing • IQ Electronics • Global Staffing USA • KFC • Jobi Staffing • Macy's • Macy's • Macy's Dadeland Mall

• Madam Green Cleaning, LLC • PEC

• Marksman Security • RightHire Staffing • McRoberts Protective Agency • Retail Business Development • Norwegian Cruise Lines • Skilled Resources

• Orion International • Staples

• Princeton Preschool

• Retail Business Development I Vonage • Sears

• University of Miami


Mr. Stephen David SMCRS Director

February 4th, 2015

South Miami Community Redevelopment Agency 5825 SW 68th Street, Suite # 4 South Miami, FL 33143

RE: South Miami Community Redevelopment Agency Board Requested Information

Dear Mr. David,

At the request of the South Miami Board for statistical data for employment services that were provided to the citizens of South Miami for each year CareerSource South Florida of lease occupancy.

The statistical data request is as follows: • Total Clients provided service at the South Miami Resource for each year of the lease • Zip Code breakdown of All Clients served in 33143 • Names of Clients Obtaining Employment from Zip Code 33143 • Total number of Clients that received Training in Zip Code 33143 • Names of Clients who received Training or Referral Services to Job Ready Training • Name for Training Program and Training Vendor

ReportingPerio(l ···1 February 15, 2012 - February 15, 2014 Total Clients Served: * 3,467 Total Services Provided to Clients: 42,046 Total Clients Obtaining Employment: 916 Total Clients Enrolled in Training: 13 Total Employers Served: 75 Total Services to Employers: 60

Total Services Provl(led for ;.

2/2013 J2/2014 212014;'2i2015 . Zip Code 33143 . 2/2012 .. 2/2013 .. . ..

Clients Served: 1,145 1,182 1,140 Services Provided to Clients: 16,501 13,865 11,680 Clients Obtaining Employment 204 345 367 Clients Enrolled in Training: 10 3 0 Employers Served: 32 21 22 Services to Employers: 269 221 110

*Note: Clients Served are not duplicated

Please find attached the list of the requested information listed above.


Clients Enrolled inTraining .... ,

.. ...' FirstName l..i:lstName Service ..... I··· Training Program TrainingVendor

Julia Lorena Dipp Occupational Skills

Office Professional Sullivan & Cogliano Training

Mauricio Perez Occupational Skills

IT Academy of South

Training FL

Abigail Vazquez On-The-Job Training OJT AIC Construction

Corp.

Julio Soto Occupational Skills

CDL Metropolitian

Training Trucking

Robert McWilliams Occupational Skills Accounting

Miami Dade College Training Applications

Evelyn Fernandez Occupational Skills Accounting

Miami Dade College Training Applications

Yuleysmi Socarras Occupational Skills

Registered Nurse Miami Dade College Training

Michael Basinger Occupational Skills

Nursing Accelerated Miami Dade College Training

Aida Sanchez Occupational Skills


Yanisleidy Ramos Occupational Skills

Dental Hygiene Miami Dade College Training

Edwin Harper Occupational Skills


Cynthia Fiorella Zumaranz On-The-Job Training Customer Service I MJ Medical & Dental

OJT Group Inc.

Armandoa Benitez Occupational Skills

IT The Academy Training

... total Employers SerVed: ........ .' ...... 75

".

Total. SerVices Provid~dtoEll1pl()yers .. ,

600 I····· .... . . .•...... , .... , .. , ". • ';> Nal11eof Ell1ployer~~~nied . . " ' ..

Acupuncture and Weight Loss Center Jewish Community Services of South Florida Altman Architects Land and Sea Emporium American Apparel Lyons Salon & Spa Anesthesia Associates of Greater Miami Malik Motors ATT Marco Drugs & Compounding California Pizza Kitchen Mario's Dry Cleaning & Custom Tailoring Children's Health & Educational Management, Inc. Med Eye Associates Chipotle Restaurant Miami Pain Relief Institute CWP Miami Sleep Disorders Center Derek & Julianne McDowell Miami Vacations Corporate Rentals, Inc. Design Place, Inc. Miami-Dade Defense Alliance Dominoes Mike's BMW Service Fellowship House Old Lisbon Restaurant GNC Pinch-a-Penny Hair Studio & Nail Spa Psycho Social Rehabilitation Center, Inc. I.A. Feingold, M.D. Medical Legal Consultations, Inc. Sanchez Investment One, LLC Interscope Contractors Corp South Miami Hospital Intertech Trading LLC South Miami Pharmacy Interval International, Inc. Tire Experts LLC Land and Sea Emporium US Southern Command Larkin Community Hospital Whole Foods


First Name: LastName:

GIDGET ABREU-HIDALGO

ACOSTA

BROWN

BROWN

BROWN

R

BULFAO MARGOLLE

BULNES

BUNDO

BURGER

RKE

BURKES

BURNS

BUSTOS

APARICIO RODRIGUEZ CABINA

AQUINO RERA

ARISTE CABRERA

Cadet

CALONGE

CALONGE

CAMBELL

CANALES

CANI

CANIDATE

CARBONELL

CARM L

CARRION

CARRIO

CARTER

CARULO

CARULO JR

CARVAJAL CASTELLANOS

ALEXIS BIRBAGHER MENENDEZ

JAVIER BOADA JORGE CASTILLO

DECINA BOONE YANIOSKY

DAWN CHERRY FEAL CLAVERO

RICHARD CHRISTIE FERGUSON


MICHAEL CHRISTIE SABRINA FERNANDEZ FERNANDEZ

BRIAN CHRYSTAL YAMILA CAMARGO

ANA CIELO LAURA FERNANDE7-ARAI I I

SHAWN CLAROS MARISOL FIGUEROA

SCOTT CLEMENTS JOHNNY FORD

lUIS COCO PEGGy FRANCO

MARIA COlCHADO OLGA FREEDMAN

Manuel COll DELMAR FUQUA

ALBERTA COLLIER lAENDRO GARCIA

CHRISTIAM COMIN JONATHAN GARCIA

ROBERT COOK PEDRO GARCIA

SHANTAVIA CORKER BETSY GARCIA

ELSA CORO ERICH GARCIA ACOSTA

ANGEL COLJBET HENRY GARCIA BUlFAO

JEREMY COX ALINA GARCIA VAZQUEZ

KIM CRESPI JOSE GASTON

ANAVIA CRUZADO JENNIFER GIBSON

DEBRA CUTLER CARMEN Gil

KATERINE D.AI\IIA~ GON7AI EZ JENNIFER GOlLiNGER

JENNIFER DANTZLER VICTOR GONZALEZ

Carlos DAVillA MARIEN GON7AIFZ

DAINEl DE ARMAS PARDO DIENES GONZALEZ

MARA DE CESPEDES NICOLE GOUDIE

WilLIAM DECANIO NANCY GRACE

DAVID DELOACH KAWANNA GREEN

MOISES DIAZ LINDA GRIFFIN

GRABRIEl DIAZ ROBERT GRINDHOD

ERNESTO DIAZ I(n~I_OV NELSON G~RDADQ

EVELYN DIAZ-TORI CAMMIE GUMBS

DANIEL DIGIACOMO III NAKITA GUTIERREZ

RAUL DOMINGUEZ EDWIN HARPER

JOHN DOVEL ARTEMIS HENDERSON HERNANDEZ

Danny Dye ILEANA GONZALEZ

FRANSICO ENCAlDA AMY HERRERA

Tiffany Erving lonneisha Holland

RANGER ESPlf\JOSA ~ice Holton

JAMIEl EVANS ROBERT HOLTON

NICOLE EVANS lEONARDO HORTA

OSMAY HORTA SHEN MAJOR

GlEIDYS HOYOS ARACELIS J'MBTIN

Sheryl HUDSON JEREMY MARTIN

TRAVIS HUNT YOHANlY MARTIN


John HURTADO SHALANI MARTIN

SPENCER LEZZI ~IG MARTIN

OBUMNEME lSI RENAE MARTINEZ

Akielah IVY SUYAPA MARTINEZ

ALEJANDRO JACO CARlOAD MARTINEZ

ADRIA JENKINS RUBEN MARTINEZ

LORENZO JENKINS CHRISTOPHER MATHIS

ERVIN JIMENEZ GRICEL MAYONADA

LUIS JIMENEZ TIA MCGHAEE

RAYNEL JIMEf'.JEZ [)~KOTA ~MANUS

MARIO JIMENEZ FONT ANNYA MCMILLAN

EMELIA JIMENEZ PERDOMO ROBERT MCWILLIAMS

ANNICE JOAQUIN SOFIA M~A

DANIEL JOHNSON YENY MENACHO

RUPERT JOHN_SON GU_STAVO MENDEZ

ASHEKA JOSEPH MARTHA MENDOZA

VANESSA KAWA HUMBERTO MESSA

DAMAR KEELS AMAIRIA MESTRES

BRYAN KINSLEY WAYMAN MITCHELL

EDWARD KIN~NIV RICHARD MORENO

YISSEL MARTA LAHULLIER TORMO PATRICIA MORRISSEY

JEAN LAMOUREAUX WILLIAM MORTON

TOMIKA LANE KATARZYNA MROCZEK

RONALDO LARA URIEL MUNAR

JORGE LARIOS NATHALIE MlJJ\JOZ

JUDITH LEON DARIANNY NAPOLES

GRETCHEN LETO DAN NON !'l§'0ETH

ALiSKA LEYVA QUINTON NOEL

RAFAEL LEYVA THOMAS OHMSTEAD

SALOMON LEZAMA MIGUEL OLA7ARAI

OSCAR LIMA CHRISTOPHER OLIVER

MICHAE1 LlI=RI=I\I,A JOJjN OROZCO

GEORGE LOPEZ CLAUDIA ORTIZ

JAVIER LORA CRISTINA PADRON

CHRISTOPHER LOVETT MARIA PADRON-ROBBINS

JORGE LOZADA GIOVANNI PALAZOTTO

SILVIA L'y'tiQH SLAVICA PARLIC

MARTHA PARRA JUANITA SALDANA

DARRELL PENLAND BETTY SANCHEZ

JORGE PEREZ Cheryl Sands

NOSLEN PEREZ MIGUEL SANZ

REBECA POUCHET ANDREA SARMIENTO

SARAH PYATT TOMIKA SAWYER


MATTHEW PYATT CHRISTOPHER SCHAFFER

MILLY PYRON MICHAEL SCHMIDT

JOSE QUESADA WILLIS SCOTT

PAMELA QUINTANA JEFFREY SEIDEL

KARINA RACCHUMI DANNY SEQUEIRA

CHRIS RAMIREZ LEON SERDIN

BRYAN RAMSAY CARLOS SERIO

JOSHUA READON OLGA SHRAYBMAN

CARLOS REITZ SANDY SKELAYNA

YASEL REYES Antonio Smith

MARISOL KI:::.Yl:::.ti BAYONA Ji::13ELL SJIlIJTH

OFELIA ROS RIOS CORREY STEPHENS

AI\IIAnn RIOS COLLEEN SULTIE

PAUL RIVERA CHRISTOPHER TAVERAS

DENEEN RIVERS ADAM TAYLOR

SULAY ROBAYO llBACA IIjOMAS

JAMES ROBERTSON LASHANDA THOMPSON

EMMANUEL ROBLES CRUZ ALICIA TORAL

GERARDO RODRIGUEZ NINOSKA TREJOS

DANIEL RODRIGUEZ YASMANY TURINO HERNANDEZ

MANUEL RODRIGUEZ BOBBY TURNER

GABRIEL RODRIGUEZ ANTONIO VALDES

LANETTE RODRIGUEZ ROBERTO VALENTO

DANIEL RODRIGUEZ IVETTE VALLENCIO

CHRISTINA RODRIGUEZ JORGE VARGAS

JULI ROMERO RENIEL VAZQUEZ

GLORIMAR ROMERO GENESIS VAZQUEZ

HUGO RONCEROS ANEYKA VEGA

DANIEL ROQUETTE JULIO VEGA

DAVID RQSE DEBORA VIGGINIA

RODRIGO ROSTRAN COLLIER WADE

CIRILO RUIZ AUSTIN WADE

DAVID RUIZ ANTONIO WASHINGTON

JOHNATHAN RUIZ SHAMERE WEST

MICHAEL SAKOWITZ JUANITA SALDANA

DARRIN WHITE MICHAEL WILLIAMS

CHAUNDRA WHITEHEAD WILLIAM WRIGHT

LAKAISHA WILLll\MS JQ'I,IAN ZAMORA

MICHAEL WILLIAMS JOHNNY ZAMORA

LARISKA WILLtAMS


Career Source South Florida

(Annual Financial Statements)

r I· I i

TABLE OF CONTENTS

PAGE(S)

Independent Auditor's Report .......................................... '" .......................................... 1-2

Management's Discussion and Analysis ...................................................................... 3-7

BASIC FINANCIAL STATEMENTS

Government-wide Financial Statements:

Statement of Net Position ................................................................................. 8

Statement of Activities ....................................................................................... 9

Governmental Fund Financial Statements:

Balance Sheet - Governmental Funds .......................................................... 10

Reconciliation of the Balance Sheet - Governmental Funds to the Statement of Net Position .................................................................. 11

Statement of Revenue, Expenditures, and Changes in Fund Balances of the Governmental Funds ......................................................... 12

Reconciliation of the Statement of Revenue, Expenditures and Changes in Fund Balances of the Governmental Funds to the Statement of Activities ............................. 13

Notes to the Financial Statements ................................................................. 14-24

SOUTH FLORIDA WORKFORCE INVESTMENT BOARD D/B/A CAREERSOURCE SOUTH FLORIDA REPORTS

REQUIRED BY OMB CIRCULAR A-133 FOR THE YEAR ENDED JUNE 30, 2013

TABLE OF CONTENTS

Report on Internal Control Over Financial Reporting And On Compliance and Other Matters Based on An Audit Of Financial Statements

PAGE(S)

Performed In Accordance With Government Auditing Standards .............................. 26-27

Report on Compliance for Each Major Federal Program and Report on Internal Control Over Compliance in Accordance with OMB Circular A-133 and Special Audit Guidance Provided by the Florida Agency for Workforce Innovation ................................................................ 28-29

Schedule of Findings and Questioned Costs .............................................................. 30-31

Schedule of Expenditures of Federal Awards .............................................................. 32-33

Notes to the Schedule of Expenditures of Federal Awards ............................................... 34

ADDITIONAL INFORMATION

Reconciliation of the General Ledger Expenditure Accounts to the State of Florida One Stop Management Information System .......................... 36-37

Notes to the Reconciliation of the General Ledger Expenditure Accounts to the State of Florida One Stop Management Information System ..................... 38

Independent Auditor's Report

To the Board of Directors of the South Florida Workforce Investment Board d/b/a CareerSource South Florida

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities and each major fund of South Florida Workforce Investment Board ("SFWIB"), as of and for the year ended June 30, 2014, and the related notes to the financial statements, which collectively comprise SFWIB's basic financial statements as listed in the table of contents.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of SFWIB, as of June 30, 2014, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 3 through 7 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certClinlimited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise SFWIB's basic financial statements taken as a whole. The Reconciliation to the One Stop Management Information System, as required by the Agency for Workforce Innovation and the Schedule of Expenditures of Federal Awards, as required by the U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The Reconciliation to the One Stop Mangement Information System and Schedule of Expenditures of Federal Awards is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Reconciliation to the One Stop Management Information System and the Schedule of Expenditures of Federal Awards are fairly stated in all material respects in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated December 18, 2014 on our consideration of SFWIB's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering SFWIB's internal control over financial reporting and compliance.

Miami, Florida December 18,2014

2

SOUTH FLORIDA WORKFORCE INVESTMENT BOARD D/B/A CAREERSOURCE SOUTH FLORIDA

MANAGEMENT'S DISCUSSION AND ANALYSIS JUNE 30, 2014

This section of the South Florida Workforce Investment Board (SFWIB) annual financial report presents our discussion and analysis of SFWIB's financial performance during the fiscal year ended June 30, 2014. This section is to be read in conjunction with SFWIB's financial statements and the accompanying notes, which follow this section.

FINANCIAL HIGHLIGHTS

• At the end of the current fiscal year, SFWIB's net position is approximately $1,577,469.

• During fiscal year 2014, SFWIB's expenses in the government-wide financial statements were approximately $51,306,848 for direct program services and administrative expenditures. Revenues were $51,677,513.

OVERVIEW OF THE FINANCIAL STATEMENTS

The discussion and analysis are intended to serve as an introduction to SFWIB's basic financial statements. SFWIB's basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements.

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of SFWIB's finances, in a manner similar to a private sector business.

The statement of net position presents information on all of SFWIB's assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of SFWIB is improving or deteriorating.

The statement of activities presents information showing how SFWIB's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenue and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. SFWIB, like all other governmental entities, uses fund accounting to ensure and reflect compliance with finance-related reqUirements, such as the general statutes and special grant conditions. SFWIB maintains two governmental funds to account for governmental activities:

3



OVERVIEW OF THE FINANCIAL STATEMENTS (cont'd)

Fund Financial Statements (cont'd)

General Fund - The general fund is used to account for and report all financial resources not accounted for and reported in another fund.

Special Revenue Fund - Most of the SFWIB's basic services are accounted for in the special revenue fund. The special revenue fund is used to account for all federal, state, and local grants and contracts.

However, unlike the government-wide financial statements, the governmental fund financial statements focus on near-term, inflows and outflows of spendable resources, as well as on balances of expendable resources available at the end of the fiscal year. Such information may be useful in evaluating SFWIB's near-term financing requirements.

Because the focus of the governmental funds is narrower than that of the governmentwide financial statements, it is useful to compare the information presented for the governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of SFWIB's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenue, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between the governmental funds and governmental activities. Annual Financial Plans for revenue and expenditures for all funds are presented to and approved by the Board of Directors. However, these financial plans are not considered legally adopted budgets or appropriations. Accordingly, comparative budget and actual results are not presented in this report.

Notes to the Financial Statements

The notes provide disclosures and additional information that are essential to a full understanding of the financial information presented in the government-wide and fund financial statements.

4



FINANCIAL ANALYSIS OF SOUTH FLORIDA WORKFORCE INVESTMENT BOARD

Government-wide Financial Analysis

Summary of Net position

The following comparative table summarizes SFWIB's net position as of June 30, 2014 and 2013.

2014 2013 Assets and deferred outflows:

Current and other assets $ 9,494,576 $ 11,030,539 Capital assets, net 439,011 252,845

Total assets and deferred outflows 9,933,587 11 ,283,384

Liabilities and deferred inflows: Current liabilities 7,572,099 9,202,550 Non-current liabilities 645,748 842,163 Deferred inflows 138,271 31,867

Total liabilities and deferred inflows 8,356,118 10,076,580

Net position: Investment in capital assets 439,011 252,845 Unrestricted net position 1,138,458 953,959

Total net position ~ 1 !577!469 $ 1!206,804

5



FINANCIAL ANALYSIS OF SOUTH FLORIDA WORKFORCE INVESTMENT BOARD (cont'd)

Government-wide Financial Analysis (cont'd)

Summary of Net position (cont'd)

As of June 30, 2014, current assets were $9,494,576 million. This is a net decrease of ($1,535,963) from June 30, 2013, principally attributable to a decrease in the cash, prepaid rent, and receivables as of June 30, 2014. The decrease in cash and account receivables is due to timing differences between when cash is requested and received from grantor agencies, and when payments are made. Prepaid rent decreased due to the re-negotiations of the current leases. Other receivables, rent deposits, and other prepayments had minor increases from the previous year.

The net increase of $186,166 in capital assets is due primarily to the net effect of depreciation expense of approximately $81,758 and the purchase of computer and office equipment (approximately $267,924) during fiscal year 2014.

Current liabilities of $7,572,099 million decreased when compared to 2013 by ($1,630,451). This decrease was primarily attributable to amounts due to vendors, training agents, and service providers as of June 30, 2014.

The decrease in non-current liabilities and deferred inflows of $90,011 is due to a reduction of compensated absences payable to employees at some future date and an increase in unearned revenue from prior year.

Change in Net position - Governmental Activities

2014 2013

Total revenue $ 51,677,513 $58,802,512

Total expenses 51,306,848 58,632,348

Change in net position $ 370,665 $ 170,164

Total revenue and expenses decreased approximately $7.1 million and $7.3 million respectively, during fiscal year 2014. The decrease in revenue and expenses was the result of funding cuts mainly in Temporary Assistance for Needy Families (TANF) and Workforce Investment Act (WIA) Adult resulting in a decrease in spending and revenues.

6



CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

As of June 30, 2014, SFWIB had invested approximately $439,011 (net of accumulated depreciation of approximately $2.2 million) in a broad range of assets for its One Stop Career Service Centers, and administrative operations including computer equipment, three mobile vehicles, office equipment and furniture and fixtures. See Note 6 to the accompanying financial statements for further analysis.

Long-term Liabilities

SFWIB's long-term liabilities consist of compensated absences payable to SFWIB's employees at some future date in excess of one year after June 30, 2014. The long-term portion of compensated absences payable as of June 30, 2014 was approximately $645,748. See Note 8 to the accompanying financial statements for further analysis.

ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES

The Florida Legislature and Workforce Florida will not provide a final allocation to the SFWIB until late Mayor early June; therefore, the actual funding awarded to SFWIB is not measurable as of the date of this report.

CONTACTING SOUTH FLORIDA WORKFORCE INVESTMENT BOARD'S FINANCIAL MANAGEMENT

This financial report is designed to provide to the citizens, customers, and creditors in Miami-Dade and Monroe Counties as well as grantor agencies with a general overview of the SFWIB's financial position and to demonstrate the SFWIB's accountability for the funds it receives. Questions concerning any of the information provided in this report or requests for additional information should be addressed to:

South Florida Workforce Investment Board - Finance Office 7300 NW 19 Street

Suite 500 Miami, Florida 33126

7


STATEMENT OF NET POSITION AS OF ENDED JUNE 30, 2014

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES

Current assets:

Cash

Grants receivable

Other receivables

Prepaid costs

Total current assets

Non-current assets:

Capital assets, net

Total non-current assets

Total Assets and Deferred Inflows of Resources

LIABILITIES AND DEFERRED INFLOWS OF RESOURCES

Current liabilities:

Accounts payable and accrued expenditures

Current portion of compensated absences

Total current liabilities

Non-current liabilities:

Non-current portion of compensated absences

Deferred inflows of resources

Unearned revenue

Total Liabilities and Deferred Inflows of Resources

Net position:

Net Investment in capital assets

Unrestricted Net Position

Total Net Position

Primary Government Total

Governmental Activities

$ 1,297,181

7,354,587

80,967

761,841

9,494,576

439,011

439,011

9,933,587

7,454,743

117,356

7,572,099

645,748

138,271

8,356,118

439,011

1,138,458

$ 11577 1469

The accompanying notes are an integral part of these financial statements.

8


STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2014

Net (Expense) Revenue & Changes

Program Revenue in Net position

FUNCTIONS/PROGRAMS Governmental Activities Workforce Development Government grants:

WIA - Adult Services WIA - Dislocated Workers Services WIA Incentives Food Stamp Employment and Training Reemployment Eligibility Assessment Refugee'and Entrant Program Trade Adjustment Assistance TM - Governors Free Trade Unemployment Compensation Disabled Veterans' Outreach Program Local Veterans' Outreach Program Wagner Peyser Wagner Peyser 7B - Military Spouse Temporary Assistance to Needy FamilieslWelfare Transition

Program Emergency UC Res REA WIA - Youth Services NEG On the Job Training WIA - Performance Management Wagner Peyser-Branding Incentives RA Project Connect State Fund PY12 Non-federal expenses

Total Governmental Activities

General Revenue - Interest income

Change in net position

Net position - beginning balance

Net position - ending balance

Operating Grants Governmental Expenses and Contributions Activities

$ 8,155,780 $ 8,166,228 $ 10,448 7,664,505 7,698,625 34,120

46,490 46,490 1,835,635 1,882,442 46,807 1,213,412 1,228,589 15,177 9,574,278 9,588,512 14,234

19,495 21,143 1,648 579,390 586,959 7,569

37,393 38,969 1,576 59,310 62,268 2,958

2,150,507 2,178,105 27,598 61,345 61,345

11,241,521 11,412,733 171,212 106,303 107,288 985

8,263,521 8,324,120 60,599 6,450 6,483 33

41,657 41,657 129,166 129,166 59,908 60,286 378 35,024 35,024 25,758 1,080 (24,678)

$ 51 306848 $ 51,677,5j2 370,664

1

370,665

1,206,804

$ 1 577 469


9


BALANCE SHEET GOVERNMENTAL FUNDS

JUNE 30, 2014

Total Governmental

General S~ecial Revenue Funds ASSETS AND DEFERRED OUTFLOWS OF RESOURCES

Cash $ 1,902,937 $ $ 1,902,937

Grants receivables 371 7,354,216 7,354,587

Other receivables 180 80,787 80,967

Due from other funds 761,841 761,841

Prepaid costs 761,841 761 ,841

Total Assets and Deferred $ 2,665,329 $ 8,196,844 $ 10862173 Outflows of Resources

LIABILITIES AND DEFERRED INFLOWS OF RESOURCES

LIABILITIES Accounts payable and accrued

$ $ 8,058,576 $ 8,058,576 expenditures and fund deficit in cash

Due to other funds 761,841 761,841

DEFERRED INFLOWS OF RESOURCES

Unearned revenue 3 138,268 138,271

Total Liabilities and Deferred Inflows 761 ,844 8,196,844 8,958,688 of Resources

FUND BALANCE: Non-Spendable-not in spendable form 761,841 761,841

Unassigned 1 ,141 ,644 1 ,141 ,644

Total fund balance 1,903,485 1 ,903,485

Total Liabilities, Deferred Inflows of $ 2,665,329 $ 8 j96 844 $ jQ 862 H3 Resources and Fund Balance


10


RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION

JUNE 30, 2014

Total Fund Balance - Governmental Funds

Amounts reported for governmental activities in the statement of net position are different because:

Capital assets net of accumulated depreciation used in governmental activities are not financial resources and, therefore,

$ 1,903,485

are not reported in the governmental fund. 439,011

Compensated absences that are long-term liabilities, are not due and payable in the current period and, therefore, are not reported in the governmental funds. (763,104)

Other reconciling items (1,923)

Change in Net position of Governmental Activities $ 1,577,469


11


STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE OFTHEGOVERNMENTALFUNDS

FOR THE YEAR ENDED JUNE 30, 2014

Special Total General Revenue Governmental

REVENUE

Government grants and contracts $ $ 51,676,432 $ 51,676,432

Interest earned 1 1

Other Income 1,080 1,080

Total Revenue 1 ,081 51 ,676,432 51 ,677,513

EXPENDITURES

Program costs 25,758 46,315,665 46,341,423

Administration costs 5,360,767 5,360,767

Total Expenditures 25,758 51,676,432 51,702,190 Excess of revenue over expenditures (24,677) (24,677)

Fund balance at beginning of year 1,926,239 1,926,239

Fund balance at end of year $ 1,901,562 $ $ 1,901,562


12


RECONCILIATION OF THE STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE OF THE GOVERNMENTAL FUNDS

TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2014

Net Change in Fund Balance - Governmental Funds

Amounts reported for governmental activities in the statement of net position are different because:

Depreciation expense

Purchases of capital assets

Changes in compensated absences that are long-term liabilities are not due and payable in the current period and, therefore, are not reported in the funds.

Change in Net position of Governmental Activities

$ (24,677)

(81,758)

267,924

209,176

$ 370.665


13


NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014

Note 1 - General

On March 7, 2006, the Miami-Dade Board of County Commissioners ("BOCC") passed a resolution approving a new Inter-local Agreement ("ILA") between Miami-Dade County and Monroe County that created the Local Workforce Investment Board for Region 23 of the State of Florida in accordance with federal and state laws and regulations. On February 5, 2013, Miami-Dade Board of County Commissioners passed a resolution amending the Inter-local Agreement and extending the term four years, to expire on June 20, 2016. The Local Workforce Investment Board shall be known as the South Florida Workforce Investment Board ("SFWIB") d/b/a South Florida Workforce .("SFW') d/b/a CareerSource South Florida ("CSSF") and:

• Shall be a separate public body, corporate and politic, and a governmental agency and governmental instrumentality of both Miami-Dade County and Monroe County.

• The Executive Director shall be selected by the SFWIB and shall be an employee of Miami-Dade County.

• The staff of the SFWIB shall all be employees of Miami-Dade County and shall serve the SFWIB under the supervision and control of the Executive Director of SFWIB.

• The members of the SFWIB shall elect a chairperson of the SFWIB, as required by the Workforce Investment Act of 1998, and such other officers as may be deemed necessary and appropriate by the SFWIB.

• The Chief Elected Official of Miami-Dade County and the administrative service of Miami-Dade County are designated as the local fiscal agent for Region 23 of the State of Florida.

• The Chief Elected Official of Miami-Dade County for and on behalf of Miami-Dade County and the Chief Elected Official of Monroe County for and on behalf of Monroe County shall be the local grant recipients for Region 23 of the State of Florida and shall be liable for any misuse of the grant funds allocated to Region 23.

• Monroe County and Miami-Dade County agreed to assume financial liability for any misuse of grant funds in accordance with State and Federal Law: Monroe County agreed to assume 6.7% of any financial liability for any misuse of grant funds; MiamiDade County agreed to assume 93.3% of any financial liability for any misuse of grant funds.

In March of 2006, Workforce Florida, Inc. ("WFI") approved the charter for Region 23 for South Florida Workforce Board. WFI completed their review of the new Interlocal Agreement and determined the board appointments and plan requirements had been satisfied.

14



Note 1 - General (cont'd)

Funding flows from the federal agencies (the U.S. Department of Labor and the U. S. Department of Health and Human Services) to the State of Florida. In the State of Florida, Workforce Florida, Inc. is the policy board that allocates funding to the State's Regions and oversees the performance of the Regions in meeting performance standards established by the U.S. Department of Labor, the Florida Legislature, and Workforce Florida, Inc. At the state level, the Florida Department of Economic Opportunities is the state agency that functions as the administrative entity for Workforce Florida Inc.

On the local level, the SFWIB is the policy board that plans and oversees the operation of the service delivery system in the Miami-Dade/Monroe Region, including allocating funding to various community based organizations, for profit and governmental organizations, to provide educational, training and placement services.

Funding was received pursuant to the Workforce Investment Act (WIA) from the U.S. Department of Labor, Employment, and Training Administration, through the State of Florida Department of Economic Opportunities (DEO). The primary objective of WIA is to establish programs to prepare youth and unskilled adults and dislocated workers for entry into the labor force and to afford job training to individuals facing serious barriers to employment or in need of retraining.

Funding was received from the U.S. Department of Health and Human Services through the State of Florida Department of Economic Opportunities for the purpose of providing employment and related services to those individuals who are current and former welfare recipients under the Temporary Assistance to Needy Families Act, referred to as the Welfare Transition (WT) program, and are deemed eligible for the support by the State of Florida Department of Children and Families Services (DCF).

Funding was provided by the U.S. Department of Health and Human Services, Office of Refugee Resettlement, through the DCF to provide placement services to individuals with the immigration status of entrant and refugee.

Note 2 - Summary of Significant Accounting Policies

Basis of presentation

SFWIB's accounting policies conform with Generally Accepted Accounting Principles applicable to state and local governmental units. Accordingly, the basic financial statements include both the government-wide and fund financial statements.

15



Note 2 - Summary of Significant Accounting Policies (cont'd)

Government-wide and fund financial statements

The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all activities of SFWIB.

The statement of activities demonstrates the degree to which the direct expenses of a given program are offset by program revenue. Direct expenses are those that are clearly identifiable with a program. Program revenue includes operating grants that are used to meet the operational requirements of a particular program.

SFWIB does not legally adopt a budget for the general funds and accordingly, a budget to actual comparison has not been presented in the accompanying financial statements.

Measurement focus, basis of accounting, and financial statement presentation

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenue is recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Grant receipts are deemed to be earned and reported as revenue when SFWIB and its contracted service providers have incurred expenditures in accordance with specific grant requirements. Amounts received but not yet earned are reported as unearned revenues. Interest income is accrued as earned. In applying the susceptible to accrual concept to intergovernmental revenue, the legal and contractual requirements of the numerous individual programs are used as guidance. Funds must be expended on the specific purpose as defined in the grant line-item budget or agreement; therefore, revenue is recognized when the related expenditures are incurred.

Governmental fund financial statements are reported using the current financial resources measurement focus and modified accrual basis of accounting. Revenue is recognized as soon as they are both measurable and available. Revenue is considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting.

SFWIB reports the following major governmental funds:

General Revenue Fund - The general fund is used to account for and report all financial resources not accounted for and reported in another fund.

Special Revenue Fund - The special revenue fund accounts for specific revenues that are legally restricted to expenditure for particular purposes and includes all federal grants and contracts.

When both restricted and unrestricted resources are available for use, it is SFWIB's policy to use restricted resources first.

16




Prepaid costs

Other assets are comprised primarily of prepaid rent and insurance under which are accounted for under the consumption method.

Capital assets

Capital assets, which include computer equipment, office equipment, office furniture and other equipment, are reported in the government-wide financial statements. Capital assets are defined by SFWIB as assets with an initial, individual cost of more than $1,000 and a life of more than one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized.

Capital assets of SFWIB are depreciated using the straight-line method over the following estimated useful lives:

Net position

Assets Computer equipment Office equipment Office furniture Other equipment

Years 5 -10

5-7 5-7 5-7

Net position represent the difference between assets, deferred outflows, deferred inflows, and liabilities. Net position invested in capital assets, net of related debt, consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any borrowings used for the acquisition or improvement of those assets. Net position are reported as restricted when there are limitations imposed on their use through external restrictions imposed by creditors, grantors or laws or regulations of other governments.

Fund balance

As prescribed by GASB Statement No. 54, governmental funds report fund balance in classifications based primarily on the extent to which SFW is bound to honor constraints on the specific purposes for which amounts in the funds can be spent. Fund balances for governmental funds consist of the following:

Non-spendable fund balance - includes amounts that are not in spendable form such as prepaid amounts.

Unassigned fund balance- is the residual classification for the general fund. This classification represents fund balance that has not been assigned to other funds and that has not been restricted, committed, or assigned to specific programs with the general fund.

17




Use of estimates

The preparation of financial statements in conformity with generally accepted accounting principles require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenditures during the reporting period. Actual results could differ from those estimates.

Budgets

Budgeted amounts for DEO funded programs represent the allocation of total WIA and WT funds awarded according to percentage limitations set forth in the Acts. Expenditures in the Administration category may not exceed such limitations; however, funds allocated to this category may be redirected toward and spent on program training expenditures.

Total expenditure budgets for DCF funded programs cannot be exceeded and the administration category of expenditures is subject to limitations set forth in the contract between SFWIB and DCF. Actual administrative costs are generally allocated between programs based on the percentage of direct program costs.

Final budget variances are determined upon closeout of the individual grants by program year. Annual Financial Plans for revenue and expenditures for all funds are presented to and approved by the Board of Directors. However, these financial plans are not considered legally adopted budgets or appropriations. Accordingly, comparative budget and actual results are not presented in this report

Income taxes

SFWIB is fulfilling an essential governmental function. Accordingly, income of SFWIB is excluded from income tax under the provisions of the Internal Revenue Code.

Note 3 - Cash

Cash deposits are held by banks qualified as public depositories under Florida Statutes. All deposits are fully insured by federal insurance and by a multiple financial institution coHateral pool required by Florida Statutes, Chapter 280, "The Florida Security for Public Deposits Act."

18



Note 4 - Grant Receivables

As of June 30, 2014, grant receivables generally represent accounts due from grantor agencies for reimbursement of expenditures made by SFWIB, and consisted of the following:

Temporary Assistance to Needy Families (TANF)lWelfare Transition WIA - Youth Services Refugee and Entrant Program WIA- Adult Services WIA- Dislocated Worker Supplemental Nutrition Assistance Program (SNAP) Reemployment Eligibility Assessment Unemployment Compensation WIA-Incentives Wagner Peyser Branding Local Veterans Florida TAA NEG OJT Disabled Veteran's Outreach Program

Total Grants Receivable

Note 5 - Other Receivables

$ 2,481,114 1,288,527 1,740,907

634,456 541,860 424,489

96,647 67,988 46,490 15,504 7,840 4,667 3,177

550

$ 7354216

Other receivables of approximately $80,968 as of June 30, 2014 consist primarily of amounts due from Hines REIT Airport Corporate Center for refunds due pertaining to the lease renegotiation for the Headquarter Facility. The other receivables were collected subsequent to June 30, 2014.

19



Note 6 - Capital Assets

Capital asset balances and activity for the fiscal year ended June 30, 2014 were as follows:

Balance July 1, 2013 Additions

Depreciable Capital Assets:

Computer equipment $ 1,425,735 $ 241,145

Office equipment 286,444 26,779

Office furniture 818

Other equipment 728,599

Total Depreciable Capital Assets 2,441 ,596 267,924

DEPRECIATION

Less: Accumulated Depreciation for:

Computer equipment 1,365,033 33,433

Office equipment 172,450 24,333

Office furniture 17,938 239

Other equipment 633,330 23,753

Total Accumulated DepreCiation 2,188,751 81,758

Net Capital Assets $ 252,845 $ 186,166

Depreciation expense was charged to functions as follows:

Governmental Activities WIA - Adult Services Temporary Assistance to Needy Families! Welfare Transition WIA - Youth Services WIA - Dislocated Worker Services Refugee and Entrant Assistance Program Wagner Peyser Food Stamp!Supplemental Nutrition Assistance Program Local Veterans Disabled Veterans

Total

20

Deletions

$ 65,607

8,107

73,714

65,607

8,107

73,714

$

Balance June 30 1 2014

$ 1,601,273

305,116

818

728,599

2,635,806

1,332,859

188,676

18,177

657,083

2,196,795

$ 439,011

$ 27,037 26,750 12,750

9,017 3,036 1,837 1,239

47 45

$ 81,758



Note 7 - Unearned Revenue

As of June 30, 2014, deferred inflows of resources consist of the following:

Refugee Wagner Peyser Other

Total

Note 8 - Compensated Absences

$ 113,187 25,083

1

$ 138271

Governmental Accounting Standards Board (GAS B) Statement 16, Accounting for Compensated Absences, requires governmental agencies to record as a liability the vested and future rights to sick and/or vacation leave. Accordingly, consideration of the probability of partially vested employees becoming fully vested and actual past termination payment experience in the determination of the liability was considered. As such, compensated absences in the accompanying financial statements are comprised of accrued vacation, holiday and sick expenses.

SFWIB's employee vacation and sick leave policies provide for the granting of a specific number of days of vacation based on years of service. These policies also provide for paying employees unused vacation up to 500 hours and unused sick leave up to 1,000 hours upon termination depending on years of service as per Miami Dade COU(lty leave manual.

The following table is a roll forward of compensated absences: Beginning balance Additions Reductions Ending balance Estimated current portion

Long-term portion

21

$ 972,280 1,339,619

(1,548,795} 763,104

(117,356}

$ 645,748



Note 9 - Related Party Transactions

Contract awards

Miami Dade County Public Schools, Miami Dade College, City of Hialeah, the Academy of South Florida, Florida National College, and Miami Dade Chamber of Commerce are members of the South Florida Workforce Investment Board and were paid for program services and/or memberships. These training agents were reimbursed for program services provided during fiscal year 2014 as follow: Miami Dade County Public Schools $178,971, Miami Dade College $1,056,589, City of Hialeah $2,223,631 and the Academy of South Florida $1,015,883. The total amounted to approximately $4,485,074 for the fiscal year ended June 30, 2014.

Services

Miami-Dade County, Florida (County) provides payroll processing, procurement, legal and other services and goods for SFWIB. The County was reimbursed approximately $144,730 for these services during the fiscal year ended June 30,2014.

Payroll

SFWIB staff are employees of Miami-Dade and are subject to its employment policies and procedures. All payroll costs are reimbursed to Miami-Dade by SFWIB.

Retirement plan

All SFWIB staff are covered under Miami-Dade County's participation in the State of Florida Retirement System (FRS), a cost sharing, multiple-employer Public Employee Retirement System (PERS). The FRS is now an employee/employer contributory program and is totally administered by the State of Florida.

Benefits are computed based on age, average final compensation, and service credit. Average final compensation is the average of the five highest fiscal years of earnings. The Florida Retirement System provides vesting of benefits after six years of creditable service. Early retirement may be taken any time after vesting; however, there is a 5% benefit reduction for each year prior to normal retirement age or date. The FRS also provides death and disability benefits. A State statute establishes benefits.

FRS issues an annual financial report. A copy can be obtained by sending a written request to:

Division of Retirement 1317 Wynnewood Boulevard, Bldg. B Tallahassee, FL 32399-1560

22



Note 9 - Related Party Transactions (cont'd)

Retirement plan (cont'd)

SFWs required contribution rate is established by State statute, and was 6.95% of the covered payroll for the fiscal year ended June 30, 2014. Additionally a 3% employee contribution is mandated by the State of Florida. The required contribution by SFW to the FRS for the fiscal year ended June 30, 2014, 2013, and 2012, were approximately $357,351, $236,273 and $224,599, respectively. SFW has met all contribution requirements for the current year and the two preceding years.

Note 10 - Risk Management

SFWIB is exposed to various risks of loss related to torts, theft of, damages to, and destruction of assets, errors and omissions, and natural disasters for which SFWIB carries commercial liability insurance. There have been no claims in excess of insurance coverage limits during the last fiscal years. Workers' compensation claims are covered by Miami-Dade self-insurance fund. SFWIB makes payments to the self-insurance fund for workers' compensation based on actuarial estimates. SFWIB does not share in the exposure for the difference between payments to the self-insurance fund and actual payments and thus, no claim liability is reported by SFWIB.

Note 11 - Lease Commitments

SFW leases office space under various operating leases. The majority of these leases are through the SFWIB, with lease terms extending through June 30, 2019. Total rent expense was approximately $3,583,404 for the year ended June 30, 2014.

The following is a schedule of the estimated minimum payments required on operating leases as of June 30,2014:

For the year ended June 30, 2015 $ 2,077,090 2016 2,159,828 2017 2,059,887 2018 1,339,280 2019 634,270

$ 81270 1355

23


NOTES TO FINANCIAL STATEMENTS

Note 12 - Contingencies

Grants

JUNE 30, 2014

Individual grants are subject to financial and compliance audits by the grantors or their representatives during the three-year record retention period. Such audits could result in requests for reimbursements to the grantor agency for expenditures disallowed under terms of the grants. Based on past experience, SFWIB's management is of the opinion that disallowances, if any, will not have a material impact on the basic financial statements.

Individual Training Accounts (ITAs) It is SFWIB's policy to pay 50% of newly issued training vouchers once the participant has attended 14 consecutively scheduled classes and to pay the remaining amount once the participant has completed at minimum 50% of the program. As of June 30, 2014, SFWIB had approximately $1.2M in outstanding and unpaid training vouchers and related expenditures (training equipment, supplies, and licenses pertaining to the training program) projected to become payable upon completion of the required courses.

Economic Dependency

The Board receives a significant portion of its revenue from funds provided through federal and state grants. These amounts are all appropriated each year by the federal and state governments. If significant budget cuts are made at the federal and/or state level, the amount of the funds received could be reduced significantly and have an adverse impact on its operations. Federal and state grant revenues comprised 99% of the Board's revenues for the year.

Note 13- Subsequent Events

The SFWIB management evaluated subsequent events through December 18, 2014, the date the financial statements were available to be issued. There were no events which required disclosure in the financial statements.

24

SOUTH FLORIDA WORKFORCE INVESTMENT BOARD

REPORTS REQUIRED BY THE OFFICE OF MANAGEMENT AND BUDGET

(OMB) CIRCULAR A-133 AND SPECIAL GUIDANCE REQUIRED BY THE AGENCY FOR

WORKFORCE INNOVATION


25

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT

OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Independent Auditor's Report

The Board of Directors of the South Florida Workforce Investment Board d/b/a CareerSource South Florida

We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of the South Florida Workforce Investment Board ("SFWIB") as of and for the year ended June 30, 2014, and the related notes to the financial statements, which collectively comprise SFWIB's basic financial statements, and have issued our report thereon dated December 18, 2014.

Internal Control over Financial Reporting

In planning and performing our audit of the financial statements, we considered SFWIB's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of SFWIB's internal control. Accordingly, we do not express an opinion on the effectiveness of SFWIB's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether SFWIB's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

26

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Use Restriction

This report is intended solely for the information and use of those charged with governance, others within the entity, federal awarding agencies, and pass-through entities, and is not intended to be and should not be used by anyone other than these specified parties.


27

REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE

IN ACCORDANCE WITH OMB CIRCULAR A-133 AND SPECIAL AUDIT GUIDANCE PROVIDED BY THE FLORIDA AGENCY FOR WORKFORCE

INNOVATION Independent Auditor's Report

To the Board of Directors of the South Florida Workforce Investment Board, Inc. d/b/a CareerSource South Florida

Report on Compliance for Each Major Federal Program

We have audited the South Florida Workforce Investment Board (SFWIB)'s compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement and special audit guidance provided by the Agency for Workforce Innovation that could have a direct and material effect on each of SFWIB's major federal programs for the year ended June 30, 2014. SFWIB's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs.

Management's Responsibility

Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs.

Auditor's Responsibility

Our responsibility is to express an opinion on compliance for each of SFWIB's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and special audit guidance provided by the Agency for Workforce Innovation. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about SFWIB's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of SFWIB's compliance.

Opinion on Each Major Federal Program

In our opinion, SFWIB complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2014.

28

Report on Internal Control over Compliance

Management of SFWIB is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered SFWIB's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program as a basis for designing auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of SFWIB's internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Purpose of this Report

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other purpose.

Use Restriction

This report is intended solely for the information and use of those charged with governance, others within the entity, federal awarding agencies, and pass-through entities, and is not intended to be and should not be used by anyone other than these specified parties.


29

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

Section I: Summary of Auditor's Results

Financial Statements

Type of auditor's report issued: Unmodified

Internal control over financial reporting:

Are any material weaknesses identified?

Are any significant deficiencies identified not considered to be material weaknesses?

Is any noncompliance material to financial statements noted?

Federal Awards

Type of auditor's report issued on compliance for major programs: Unmodified

Internal control over major programs:

Are any material weaknesses identified?

Are any significant deficiencies identified not considered to be material weaknesses?

Are any audit findings disclosed that are required to be reported in accordance with U.S. Office of Management and Budget Circular A-133, Audits o[State, Local Governments, and NonProfit Organizations, Section .51 O(a)?

30

Yes X No

X None Yes Reported

Yes X No

Yes X No

X None Yes Reported

Yes X No

Identification of major programs:

CFDA Number(s) and Name of Federal Program or Cluster

17.207, 17.80 I, 17.804 - Employment Services Cluster

17.225 - Unemployment Insurance

93.584 - Refugee and Entrant Assistance_Targeted Assistance Grants

Enter the dollar threshold used to distinguish between Type A and Type B programs:

Is the auditee qualified as a low-risk auditee?

Section II: Financial Statement Findings

There were no financial statement findings

Section HI: Federal Awards Findings

There were no federal award findings

Summary schedule of prior year findings

There were no prior year findings

31

$ 1,549,242

RIYes DNo


SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2014

Federal Contract Period

Contract CFDA Federal Grantor/Pass-Through Grantor/Program Title/Grant U.S. Department of Labor:

Passed through the State of Florida Agency for WorkForce Innovation: WorkForce Investment Act (WIA) Cluster: Adult Program Youth Program National Emergency Grant On the Job Training Dislocated Worker Program WIA Performance Incentives WIA Performance Incentives WIA Performance Incentives WIA Performance Management WIA Performance Management

WIA Performance Management Total WorkForce Investment Act (WI A) Cluster

Employment Services (ES) Cluster: Wagner Peyser 7B - Military Spouse Wagner Peyser Wagner Peyser Branding Performance Incentives Wagner Peyser 7B Branding Implementation Disabled Veterans' Outreach Program Local Veterans' Employment Representative Program Total Employment Services (ES) Cluster

Unemployment Insurance Reemployment & Eligibility Assessment EUC Res REA RA Project Connect Trade Adjustment Assistance - Programmatic -Administrative

Total Unemployment Insurance Total U. S. Department of Labor

U. S. Department of Agriculture Passed through the State of Florida Agency for WorkForce Innovation:

Food Stamp Employment Training Total U.S. Department of Agriculture

U. S. Department of Health and Human Services Passed through the State of Florida Agency for WorkForce Innovation:

Temporary Assistance for Needy Families Welfare Transition Program Welfare Transition Program - Non-custodial Parent Total Temporary Assistance for Needy Families (TANF)

32

Number Number

17.258 17.259 17.277 17.278 17.258 17.259 17.260 17.258 17.259 17.260

17.207 17.207 17.207 17.207 17.801 17.804

17.225 17.225 17.225 17.225 17.245

10.561

93.558 93.558

Expenditures

$8,166,228 8,324,120

6,483 7,698,625

13,017 13,017 20,456 11,664 11,664 18,329

24,283,603

61,345 2,178,105

51,666 77,500 38,969 62,268

2,469,853

586,959 1,228,589

107,288 60,286 21,143

2,004,265 28,757,721

1,882,442 1,882,442

11,412,898 (165)

11,412,733


SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2014

Federal Grantor/Pass-Through Grantor/Program Title/Grant Passed through the Florida State Department of Children and Families:

Refugee and Entrant Assistance Program Refugee and Entrant Assistance Program Refugee and Entrant Assistance Program Refugee and Entrant Assistance Program Refugee and Entrant Assistance Program Refugee and Entrant Assistance Program Refugee and Entrant Assistance Program Refugee and Entrant Assistance Program Refugee and Entrant Assistance Program Refugee and Entrant Assistance Program

Total Refugee and Entrant Assistance Program Total U. S. Department of Health and Human Services Total Expenditures of Federal Awards

33

Contract Contract Period Number

4/1/14-9/30/14 XK044 4/1/14-9/30/14 XK044 10/1/13-3/31/14 XK029-2 10/1/13-3/31/14 XK029-2 10/1/12-9/30/13 XK029-2 10/1/12-9/30/13 XK029-2 10/1/10-9/30/11 XK002-2 10/1/10-9/30/11 XK002-2 10/1/11-9/30/12 XK029 10/1/11-9/30/12 XK029

Federal CFDA

Number Expenditures

93.576 $ 61,441 93.584 2,512,273 93.576 107,002

93.584 4,482,201 93.576 56,780 93.584 2,378,456 93.584 4,517

93.576 336 93.584 (14,400) 93.576 (94)

9,588,512 21,001,245

$ 51,641 ,4Q8


NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2014

Note 1 - Basis of Presentation

The accompanying schedule of expenditures of federal awards includes the federal grant activity of South Florida Workforce Investment Board and is presented using the modified accrual basis of accounting, which is described in Note 2 to South Florida Workforce Investment Board's financial statements. The information on this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Loca/ Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.

Note 2 - Sub-recipients/Training Vendors

Of the federal expenditures presented in the accompanying schedule of expenditures of federal awards, South Florida Workforce Investment Board provided federal awards to sUb-recipients for contracts as follows:

Program Title

WorkForce Investment Act (WIA) Cluster: Adult Program Youth Program Dislocated Worker Program NEG OJT

Employment Services (ES) Cluster:

Reemployment and Eligibility Assessments

Unemployment Insurance

Trade Adjustment Assistance

Food Stamp Employment Training

Welfare Transition Program

Refugee and Entrant Assistance Program

Refugee and Entrant Assistance Program

Total

34

Federal Amount Provided CFDA Number to Sub-recipients

17.258 17.259 17.278 17.277

17.225

17.225

17.245

10.561

93.558

93.576

93.584

$ 6,767,432 6,780,060 6,250,321

5,860

859,272

448,801

12,339

1,342,362

8,339,720

189,072

7,847,387 $ 38842626

SOUTH FLORIDA WORKFORCE INVESTMENT BOARD

ADDITIONAL INFORMATION


35


RECONCILIA TION OF GENERAL LEDGER EXPENDITURE ACCOUNTS TO THE STATE OF FLORIDA ONE STOP MANAGEMENT INFORMATION SYSTEM


Federal Amount Program CFDA per General Program Amount

Code Number Program Title Ledger Income Subtotal per OSMIS Difference

WIA14 17.258 WIA Adult Program $ 1,176,069 $ - $ 1,176,069 $ 1,176,069 $

WIA13 17.258 WIA Adult Program 6,990,159 6,990,159 6,990,159

WIY13 17.259 WIA Youth Program 3,423,091 3,423,091 3,423,091

WIY14 17.259 WIA Youth Program 4,901,029 4,901,029 4,901,029

WNJ12 17.277 NEG OJT 6,482 6,482 6,482

WID14,WIDR14 17.278 WIA Dislocated Worker Program 2,054,219 2,054,219 2,054,219

WID13, WIDR13 17.278 WIA Dislocated Worker Program 5,644,406 5,644,406 5,644,406

WTS13 93.558 Welfare Transition Program 1,196,109 1,196,109 1,196,109

WTS13B 93.558 Welfare Transition Program 2,554,197 2,554,197 2,554,197

WTS14 93.558 Welfare Transition Program 7,662,591 7,662,591 7,659,809 2,782*

WTS12D 93.558 Welfare Transition Program-Non Custodial Parent (165) (165) (165)

FSH13B 10.561 Food Stamp Employment Training 429,897 429,897 429,896 1

FSH14 10.561 Food Stamp Employment Training 1,452,546 1,452,546 1,452,147 399*

WPA13 17.207 Wagner Peyser 1,496,546 1,496,546 1,496,546

UCB12C 17.225 Unemployment Insurance 17,109 17,109 17,109

UCB13 17.225 Unemployment Insurance 434,862 434,862 434,862

UCB14 17.225 Unemployment Insurance 134,989 134,989 133,944 1,044*

UMS14 17.225 RA Project Connect 14,474 14,474 14,474

UCRS3 17.225 EUC Res REA 107,288 107,288 107,288

UCRE3 17.225 Reemployment & Eligibility Assessment 1,228,589 1,228,589 1,228,589

UMS13 17.225 RA Project Connect 45,812 45,812 45,812

WPB13 17.207 Wagner Peyser 78- Military Spouse 61,345 61,345 61,345

TAA12 17.245 Trade Adjustment Assistance-Training 8,803 8,803 8,803

TAT12B 17.245 Trade Adjustment Assistance-Training 12,339 12,339 12,339

DVP13B 17.801 Disabled Veterans 8,857 8,857 8,857

LVR13B 17.804 Local Veterans 10,661 10,661 10,661

DVP14 17.801 Disabled Veterans 30,112 30,112 30,112 36

Program Code

LVR14

WIS12C

PINVT

WP137B

WPA14

WIS12B

WPB13B


RECONCILIATION OF GENERAL LEDGER EXPENDITURE ACCOUNTS TO THE STATE OF FLORIDA ONE STOP MANAGEMENT INFORMATION SYSTEM


Federal Amount CFDA per General Program

Number Program Title Ledger Income Subtotal

17.804 Local Veterans 51,607 51,607

17.999t WIAlncentives 46,490 46,490

State Funds PY2012 35,024 35,024

17.207 Wagner Peyser 7B Branding Implementation 77,500 77,500

17.207 Wagner Peyser 681,559 681,559

17.999t WIA Performance Management 41,657 41,657

17.207 Wagner Peyser Branding Performance Incentives 51,666 51,666

Amount per OSMIS Difference

51,607

46,490

35,024

77,500

681,559

41,657

51,666

TOTAL :Ii 42,087,920 ;; $42.087.920 $42.083.694. $4.226 t Comprised of CFDA # 17.258, 17.259 and 17,260

37


NOTES TO THE RECONCILIATION OF GENERAL LEDGER EXPENDITURE ACCOUNTS TO THE STATE OF FLORIDA ONE STOP MANAGEMENT INFORMATION SYSTEM FOR

THE YEAR ENDED JUNE 30, 2014

Note 1 - Basis of Presentation

The schedule is a reconciliation of certain general ledger expenditure accounts to the State of Florida One Stop Management Information System (OSMIS) for the fiscal year ended June 30, 2014. The information on this schedule is presented in accordance with the requirements of OMS Circular A-133, Audits of States, Loca/ Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.

Interest income associated with program funds are allocated to the appropriate fund as a reduction in program expenses.

Note 2- Differences

Differences indicated by " * " are credits to the expenditures that were done after the grant ended but within the close-out period. DEO was able to adjust the OSMIS system accordingly by 6/30/14, the end of the grant period, however SWFIS had their books closed thus posted the entry after 6/30/14.

38

i-Year Office Lease Agreement

(Career Source South Florida)

EXHIBIT B

MOBLEY BUILDING OFFICE LEASE AGREEMENT (Not-For-Profit Tenant)

This Lease (hereinafter sometimes referred to as "Agreement" or "Contract") is entered into by and between the South Miami Community Redevelopment Agency, (hereinafter referred to as the "Owner" or "Landlord"), and South Florida Workforce Investment Board d.b.a. Career Source South Florida, (hereinafter referred to as the "Lessee").

In consideration of the rents, covenants and agreements set forth below, the parties agree as follows:

ARTICLE 1 INFORMATION PROVISIONS

Section 1.1. Landlord/Owner: South Miami Community Redevelopment Agency.

Section 1.2. Address of Landlord: 6130 Sunset Drive, South Miami, FL 33143.

Section 1.3. Lessee: South Florida Workforce Investment Board d.b.a. the Career Source South Florida;

Section 1.4. Address of Lessee: 7300 Corporate Center Drive, Suite 500, Miami, Florida, 33126-1234;

Section 1.5. Premises: 1,528 square feet of space (the "Space") located in the building known as the Mobley Building, located at 5825 S.W. 68th Street, Suite 3, South Miami, Florida 33143. (the "Building"), upon and subject to the terms and conditions of this Agreement and the Roles and Responsibilities outlined in Exhibit A attached hereto and incorporated by reference.

Section 1.6. Lease Term: One (1) year. The term of the Agreement shall commence upon 15th day of February, 2015 and terminate at the close of business on 15th day of February, 2016 or on such earlier date upon which this Agreement may be terminated pursuant to the provisions hereof.

Section 1.7. Lease Commencement date: 15th day of February, 2015

Tenant '-----

Landlord ____ _

-1-

Section 1.8. Permitted Use of the Premises: Low Intensity Office.

Section 1.9. Tenant/Lessee Payments: $1.00.

Section 1.10. Rent: $1.00 for the term of the lease as well as the services provide in Exhibit B.

Section 1.11. Additional Costs: Common Expense Contribution will include contribution toward electric service and water service on the proportion that the leased of the Premises bears to the Leasable area of the Mobley Building. The exact proportion shall be determined upon measurement of the Premises and the building by Landlord.

Section 1.12. Security Deposit: $0.00.

Section 1.13. Other Terms: Lessee accepts the Premises in "as is" condition and in accordance with the remainder of the terms and conditions of this Agreement.

ARTICLE 2 PREMISES AND TERM

Section 2.1. Premises. In consideration of the rents, covenants and agreements to be performed by Lessee, Landlord does hereby lease to Lessee and Lessee hereby takes from Landlord the space within the Mobley Building shown as outlined on the Floor Plan attached hereto as Exhibit A and described in Section 1.4 (the "Premises"), which Landlord and Lessee agree that it is and shall be conclusively presumed for purposes of calculating rent and any other matter of this Lease to contain the square footage area set forth in Section 1.4.

Condition of the Building. Lessee hereby agrees that it has examined the Space and is satisfied with the condition thereof, and is not relying upon any information, warranty or other statement by the Owner not specifically set forth herein with respect thereto, and accepts the Space "AS IS" for all purposes.

Section 2.2. Term. The term of this Lease shall be for the time period set forth in Section 1.6 from the commencement date set forth in Section 1.7 hereof.

Tenant'---___ _

Landlord ____ _

-2-

ARTICLE 3 RENT

Section 3.1. Rent. During the term of the Lease, Lessee covenants to pay to Landlord at the office of Landlord, or at such other place as Landlord may designate in writing, Rent on or before the first (1 st) of each month in advance, without prior demand therefore, without notice, deduction or setoff of any kind, for the Premises as follows:

Rent shall mean that certain rent payable by Lessee in accordance with Section 1.10 hereof. The first month's rent shall be due upon execution of this Lease; subsequent rental payments shall be due on the first day of each calendar month following the Commencement Date. Should the term of this Lease and Lessee's obligation to pay rent commence on a day other than the first of the month, for the purposes of the preceding Section only, the term of this Lease shall commence on the first day of the following month.

Section 3.2. Additional Rent. Any and all other sums of money or charges required to be paid by Lessee pursuant to the provisions of any Section of this Lease, whether or not the same be so designated, shall be considered as "Additional Rent." Additional Rent shall be paid quarterly.

Section 3.3. Past Due Minimum Rent and Additional Rent. If Lessee shall fail to pay when due Rent or other charges designated as Additional Rent in Section 1.11, Lessee shall be in default and such unpaid amounts shall bear interest from the due date thereof to the date of payment at the highest rate permitted by applicable law. In addition, if any payment made by Lessee in the form of a check is dishonored by the bank upon which it is written for any reason, then a charge of Twenty Five Dollars ($25.00) for each dishonored check will be charged to Lessee. Further, if checks from Lessee are dishonored on any two separate occasions, Landlord shall have the right to demand that all future payments required pursuant to this Lease be made in cash or by certified funds.

ARTICLE 4 USE OF PREMISES

Section 4.1. Use. During the entire term of this Lease, Lessee shall use the Premises solely for the purpose of conducting business as an office use in accordance with Section 1.8 hereof. Lessee shall have the right to occupy and use the Space as a "Career Center" delivering "workforce services" and for no other purpose.

Section 4.2. Compliance with Laws and Regulations. Lessee shall, at Lessee cupant's sole cost and expense, comply with all laws, statutes, ordinances, rules and regulations (including orders concerning environmental protection) of all federal, state, county, municipal, and other applicable governmental authorities, now in force, or which may hereafter be in force, pertaining to Lessee or their use of the Premises (collectively the "RegUlations"). Lessee shall indemnify, defend and save Landlord harmless against any and all claims, penalties, fines, costs, expenses or damages including reasonable attorneys' fees which Landlord may hereafter be

Tenant. ____ _

Landlord, ____ _

-3-

liable for, suffer, incur, or pay arising out of any act, activity or violation of any applicable laws, on the part of Lessee, its agents, employees or assigns, resulting from Lessee's failure to observe, keep and perform the Regulations and obligations in this Section including those arising out of any handling, storage, treatment, transportation, disposal, release or threat of release of hazardous waste or hazardous substances from or on the Premises.

No Nuisance, Compliance with Laws and Requirements of Public Authorities. Lessee agrees (a) not to create or permit any nuisance in or about the Building, (b) to comply with all state and local laws, regulations and ordinances so far as Lessee's use of the Space may be concerned, and (c) to save Owner harmless from all damages, filles, penalties and costs for violation of or non-compliance by Lessee or Lessee servants, employees, agents, customers, invitees, licensees, or visitors with the provisions ofthis Section 4.

Section 4.4. Affirmative Covenants of Lessee Relative to Use of the Premises.

A. Lessee covenants to comply with the following: 1. No auction, fire, bankruptcy, going-out-of-business, relocation, or other

distress sales may be conducted in the Premises without the prior written consent of Landlord, which consent may be unreasonably withheld.

2. Lessee ant will keep all mechanical apparatus free of vibration and noise which may be transmitted beyond the confines of the Premises. Lessee will not permit or suffer any conduct, noise or nuisance on or about the Premises which may annoy or disturb any persons occupying adjacent premises. This covenant shall restrict Lessee from utilization of any advertising medium which can be heard or experienced outside of the Premises, including, without limiting the generality of the foregoing, flashing lights, search lights, loudspeakers, phonographs, radios or televisions. No radio, television or other communication antenna equipment or device is to be mounted, attached or secured to any part of the roof, exterior surface or anywhere outside the Premises.

3. Lessee will keep the Premises free from all insects, rodents, vermin and other pests, litter, dirt and obstructions.

4. Lessee nor their agents or employees shall, in or on any part of the Common Area, except with approval of Landlord;

i. Vend, peddle or solicit orders for sale or distribution of any merchandise, device, service, periodical, book, pamphlet or other matter whatsoever;

ii. Exhibit any sign, placard, banner, notice or other written material, except as approved in writing by Landlord;

Tenant "-----

Landlord ____ _

-4-

111. Distribute any circular, booklet, handbill, placard or other advertising material;

iv. Solicit membership in any organization, group or association or contribution for any purpose;

v. Create a nuisance, nor take any action in the exclusive judgment of Landlord that would constitute a nuisance or would disturb or endanger other tenants, or unreasonably interfere with their use of their respective premises;

vi. Throw, discard or deposit any paper, glass or extraneous matter of any kind, except in designated receptacles, or create litter or hazards of any kind;

vii. Deface, damage or demolish any sign, light standard or fixture, landscaping materials or other improvement within the Building.

5. All garbage and refuse shall be kept in the kind of containers designated by Landlord and shall be placed outside the Premises within said containers prepared for collection in such manner and at such times and places specified by Landlord.

B. Landlord reserves the right from time to time to suspend, amend or supplement the foregoing rules and regulations, and to adopt and promulgate additional rules and regulations applicable to the Premises. Notice of such rules and regulations and amendments and supplements thereto, if any, shall be given to Lessee.

C. Lessee agrees to comply with all additional, amended and supplemental rules and regulations upon notice of same from Landlord.

D. Landlord discloses and Lessee acknowledges the presence of a Florida Power & Light Electrical Sub-Station located approximately 100 feet to the East of the leased office space at 5797 SW 68th Street and Lessee agrees to waive claims of liability against the landlord for any damages associated with any potential negative effects of this adjacent Florida Power & Light property use.

ARTICLES COMMON AREAS

Section 5.1. Control. Landlord shall have the exclusive control and management of all Common Areas within the Building, including parking areas/structures, access roads, driveways, delivery areas, service corridors, pedestrian sidewalks, courts and ramps, landscaped areas, retaining walls, stairways, lighting facilities and other areas and improvements provided by Landlord for the general use in common of tenants and their customers. Landlord shall have the full right and authority to employ all personnel and from time to time to establish, modify and enforce reasonable rules and regulations with respect to the operation and maintenance of all Common Areas.

Tenant "-----

Landlord ____ _

-5-

Landlord shall have the right from time to time to: change the sizes, locations, shapes and arrangements of parking areas and other Common Areas; restrict parking by employees to designated areas; construct, surface, subsurface or elevated parking areas and facilities; establish and from time to time change the level or grade of parking surfaces; enforce parking charges (by meters or otherwise) with appropriate provisions for ticket validating; organize and operate promotions, entertainment or any other activity in the Common Areas; and do and perform such other acts in and to said areas and improvements as Landlord, in its sole discretion, reasonably applied, deems advisable for the use thereof by tenants and their customers. Lessee agrees to cooperate with Landlord, permitting Landlord to accomplish any such maintenance, repairs, alterations, additions or construction.

Section 5.2. Use of Common Areas. Lessee and their business invitees, employees and customers shall have the non-exclusive right, in common with Landlord and all others to whom Landlord has granted or may hereafter grant rights, to use the Common Areas subject to such reasonable regulations as Landlord may from time to time impose and the rights of Landlord set forth above. Lessee shall abide by all rules and regulations and cause its vendors, officers, employees, agents, customers and invitees to abide thereby. Landlord may at any time close temporarily any Common Areas to make repairs or changes, prevent the acquisition of public rights therein, discourage non-customer parking, or for other reasonable purposes and such action shall not entitle Lessee to any compensation or diminution or abatement of Rent or any Additional Rent hereunder, nor shall such diminution of such area be deemed constructive or actual eviction. Lessee shall furnish Landlord license numbers and descriptions of cars used by Lessee, its officers and employees. Lessee shall not interfere with Landlord's or other tenants' rights to use any part of the Common Areas.

ARTICLE 6 INSURANCE

Section 6.1. Insurance Coverage by Lessee. Lessee agrees to comply with the Landlord's standard insurance requirements as set forth in Exhibit C. Lessee further agrees to carry insurance against fire, flood and such other risks as are, from time to time, included in standard extended coverage insurance, including insurance against sprinkler damage, vandalism and malicious mischief. All policies shall name Landlord as an additional named insured, and shall contain a clause that the policy will not be cancelled or modified without first giving Landlord thirty (30) days prior written notice. The insurance carrier providing the insurance as required hereunder shall be satisfactory to Landlord in Landlord's sole discretion and licensed in the State of Florida. Lessee shall provide Landlord with copies of the policies or certificates evidencing that such insurance is in full force and effect and stating the terms thereof. The limits of such insurance shall not, under any circumstances, limit the liability of Lessee hereunder. If any insurance required of Lessee under this Lease is furnished by Lessee under a blanket policy carried by Lessee, such blanket policy shall contain an endorsement that (i) names Landlord as an additional insured; (ii) references the Premises; and (iii) guarantees a

Tenant. ____ _

Landlord ____ _

-6-

minimum limit available for the Premises equal to the insurance amounts required in this Lease. In the event Lessee fails to procure, maintain and/or pay for the insurance required by this Lease, at the times and for the durations specified in this Lease, Landlord shall have the right, but not the obligation, at any time and from time to time, and without notice to Lessee, to procure such insurance and/or pay for the premiums for such insurance in which event Lessee shall repay Landlord immediately upon demand by Landlord as Additional Rent hereunder, all sums so paid by Landlord together with the interest thereon and any costs or expenses incurred by Landlord in connection therewith, without prejudice to any other rights and remedies of the Landlord under this Lease. Each policy evidencing the insurance to be carried by Lessee pursuant to this Lease shall contain a clause that such policy and the coverage evidenced thereby shall be primary with respect to any policies carried by Landlord and that any coverage carried by Landlord shall be excess insurance.

Section 6.2. Lessee's Contractor's Insurance. Lessee shall require any contractor of Lessee performing work on the Premises to carry and maintain, at no expense to Landlord the same coverage as provided in Exhibit C.

Section 7.1. By Lessee.

ARTICLE 7 MAINTENANCE AND REPAIRS

A. Lessee agrees that from and after the date that possession of the Premises is delivered to Lessee and until the end of the term, Lessee will be responsible for all repairs and maintenance to the Premises.

Repair, Maintenance and Cleaning. Lessee shall, at their sole cost and expense, and without any cost to Owner, keep the Space in good order, condition and repair at all times during the term ofthis Agreement. If Lessee refuses or neglects to make or perform such repairs or maintenance in a manner reasonably satisfactory to Owner, Owner shall have the right, upon giving Lessee reasonable written notice (except in situations deemed to be emergency situations by Owner) of its election to do so, to make such repairs or perform such maintenance on behalf of and for the account of Lessee, and Lessee shall pay Owner's cost of such work promptly upon receipt of a bill thereof.

Access to Space. Owner and Owner's agents shall have the right, but not the obligation, to enter and pass through the Space during Lessee's hours of operation upon twenty-four (24) hours prior notice to Lessee, and at such other times as such entry shall be required by circumstances of emergency affecting the Space or the Building, for the purpose of performing such maintenance and making such repairs or changes in or to the Space as may be provided for or permitted by this Agreement or as may be mutually agreed upon by the parties. Any such

Tenant'--___ _

Landlord ____ _

-7-

access to the Space or any portion thereof, by the Owner or its agents, other than access required by circumstances of emergency, shall be coordinated with Lessee and shall be done in such a manner so as to minimize the disruption to Lessee's use of the Space.

B. Lessee will not install any equipment which exceeds the capacity of the utility lines leading into the Premises or the building of which the Premises constitute a portion.

C. Lessee, their employees, or agents, shall not mark, paint, drill or in any way deface any walls, ceilings, partitions, floors, wood, stone or ironwork without Landlord's written consent.

D. Lessee shall give Landlord prompt written notice of any accident, fire or damage occurring on or to the Premises.

E. Neither Landlord nor Landlord's agents or servants shall be liable for any damages caused by or growing out of any breakage, leakage, or defective condition of the electric wiring, air conditioning or heating pipes and equipment, closets, plumbing, appliances, sprinklers, other equipment, or other facilities, serving the Premises. Neither Landlord nor Landlord's agents or servants shall be liable for any damages caused by, or growing out of any defect in the Building or any part thereof, or in said building or any part thereof, or in said Premises or any part thereof for fire, rain, wind or other cause.

F. All property belonging to Lessee shall be there at the risk of Lessee only, and Landlord shall not be liable for damage thereto or theft or misappropriation thereof.

Section 7.2. Signs. Lessee will not place or permit to be placed or maintained on any exterior door, wall or window of the Premises any sign, awning or canopy, or advertising matter or other thing of any kind, and will not place or maintain any decoration, letter or advertising matter on the glass of any window or door, nor will any illuminated sign be placed in the window display area of the Premises without first obtaining Landlord's written approval and consent, which may be arbitrarily withheld.

ARTICLE 8 ASSIGNING, MORTGAGING, SUBLETTING, CHANGE IN OWNERSHIP

Section 8.1. Consent Required. Lessee shall not sell, transfer, assign, sublet, enter into license or concession agreements, change ownership, pledge, mortgage or hypothecate this Lease or Lessee's interest in and to the Premises (hereafter "Disposition") without the prior written consent of Landlord which may be arbitrarily withheld. Any Disposition without Landlord's written consent shall be void and confer no rights upon any third person. No interest in this Lease shall pass to any trustee or receiver in bankruptcy, to any estate of Lessee, to any assignee of Lessee for the benefit of creditors or to any other party by operation of law or otherwise without Landlord's written consent.

Tenant '------

Landlord ____ _

-8-

ARTICLE 9 ALTERATIONS

Section 9.1. Alterations by Lessee. Neither Lessee shall make any alterations, renovations, improvements or other installations in or to any part of the Premises (including, without limitation, any alterations of the storefront, signs, structural alterations, or any cutting or drilling into any part of the Premises or any securing of any fixture, apparatus or equipment of any kind to any part of the Premises), unless and until Lessee shall have caused plans and specifications therefore to have been prepared, at Lessee's expense, by an architect or other duly qualified person and shall have obtained Landlord's written approval thereof. If such approval is granted, Lessee shall cause the work described in such plans and specifications to be performed, at their expense, promptly, efficiently, competently and in a good and workmanlike manner by duly qualified or licensed persons or entities, without interference with or disruption to the operations of tenants or other occupants of the Building. All such work shall comply with all applicable codes, rules, regulations and ordinances.

ARTICLE 10 DEFAULT

Section 10.1. Events of Default. The occurrence of anyone or more of the following events shall constitute an "Event of Default" and breach of this Lease by Lessee, as applicable:

A. If Lessee abandon or vacates the Premises; or

B. If Lessee fail to pay any Rent or any other Additional Rent or other charge required to be paid by Lessee under this Lease; or

C. If Lessee fail to promptly and fully perform any other covenant, condition, rule, regulation or agreement contained in this Lease or perform within the time periods set forth in this Lease and such failure ("default") continues for fifteen (15) days after receiving written notice of the default; or

D. If Lessee files a voluntary petition for relief or if a petition against Lessee in a proceeding under the federal bankruptcy laws or other insolvency laws is filed and not withdrawn or dismissed within forty-five (45) days thereafter, or if under the provisions of any law providing for reorganization or winding up of corporations, any court of competent jurisdiction assumes jurisdiction, custody or control of Lessee or any substantial part of its property and such jurisdiction, custody or control remains in force unrelinquished, unstayed or unterminated for a period of forty-five (45) days or if Lessee is adjudged a bankrupt; or

E. In the event Lessee, before the expiration of said term, and without the written consent of Landlord, uses the same for purposes other than the purposes for which the same are hereby leased, or ceases to use the Premises for the purposes herein expressed.

Section 10.2. Landlord's Remedies. No right or remedy herein conferred upon or reserved to

Tenant _____ _

Landlord ____ _

-9-

Owner is intended to be exclusive of any other right or remedy, and every right and remedy shall be cumulative and in addition to any other right or remedy given hereunder or now or hereafter existing. The failure of Owner to insist upon the strict performance of any provision hereof or to exercise any option, right, power or remedy contained herein shall not be construed as a waiver or relinquishment thereof for the future. Receipt by Owner of any sum payable hereunder with knowledge of the breach of any provision hereof shall not be deemed a waiver of such breach, and no waiver by Owner of any provision hereof shall be deemed to have been made unless expressed in writing and signed by Owner.

If any Event of Default occurs, then, in addition to any other rights or remedies Landlord may have available at law or in equity, Landlord shall have the right, at Landlord's option, without further notice or demand, (a) to terminate the term of this Agreement as to the party in default by giving the defaulting party not less than five (5) days written notice of Owner's election to terminate this lease and the Term created hereby, and (b) whether or not Owner shall have terminated the term of this Agreement, and without demand or notice whatever, the Landlord shall have the right to re-enter and take possession of the Space, removing all persons and property therefrom either by summary process proceedings or by other action, without being liable for any damages therefrom. If Owner elects to re-enter and take possession of the Space, and whether or not Owner shall have terminated the term of this Agreement pursuant hereto, Lessee shall pay to Owner reasonable attorneys' fees, incurred in recovering possession of the Space. In any event, Landlord shall have the right to bring an action for damages to recover all Rent and any Additional Rent due and payable plus any other sum of money and damages owed by Lessee to Landlord which may accrue through judgment. In addition to the foregoing, Lessee and Owner agree that any party to this lease may terminate this Agreement at any time upon at least ninety (90) days prior written notice to the other parties.

Unperformed Covenants. If Lessee shall default in the performance of any of Lessee's obligations hereunder, Owner, without thereby waiving such default, may, at its option after five (5) days' notice to defaulting party of Owner's intent to perform such work, perform the same for the account of Lessee upant. If Owner makes any expenditures or incurs any obligations for the payment of money, including reasonable attorneys' fees, such sums paid or obligations incurred shall be payable by Lessee, whomever is applicable to Owner on demand; however, the making of such payment or the taking of such action by Owner shall not be deemed to cure any such default by Lessee or to stop Owner from the pursuit of any remedy to which Owner would otherwise be entitled.

ARTICLE 11 SECURITY DEPOSIT

Section 11.1. Amount of Deposit. Upon the execution of this Lease, Lessee shall deposit with Landlord a security deposit in the amount set forth in Section 1.12 hereof ("Security Deposit"), (ii) the first month's Rent. The Security Deposit shall serve as security for the prompt, full and

Tenant'---___ _

Landlord -----

-10-

faithful performance by Lessee of the terms and provisions of this Lease. In the event that Lessee is in Default hereunder or in the event that Lessee owes any amounts to Landlord upon the expiration of this Lease, Landlord may use or apply the whole or any part of the Security Deposit for the payment of Lessee's obligations hereunder. The use or application of the Security Deposit or any portion thereof shall not prevent Landlord from exercising any other right or remedy provided hereunder or under any Law and shall not be construed as liquidated damages. In the event the Security Deposit is reduced by such use or application, Lessee shall deposit with Landlord within ten (l0) days after written notice, an amount sufficient to restore the full amount of the Security Deposit. Landlord shall not be required to keep the Security Deposit separate from Landlord's general funds or pay interest on the Security Deposit. Any remaining portion of the Security Deposit shall be returned to Lessee, as applicable, within thirty (30) days after Lessee, as applicable, has vacated the Premises in accordance with this Lease or as required by applicable law.

ARTICLE 12 LIABILITY AND INDEMNITY

Section 12.1. Limitations of Landlord's Liability; Indemnity. Landlord shall not be liable or in any way responsible to Lessee or any other person for any loss, injury or damage suffered by Lessee or others in respect of (a) property of Lessee or others stolen or damaged, (b) injury or damage to persons or property resulting from fire, explosion, falling plaster, escaping liquid or gas, electricity, water, rain or leaks from any part of the Building or from any pipes, appliances or plumbing work therein, or from dampness, (c) damage caused by other tenants, occupants or persons in the Premises or other premises in the Building or the public, or caused by operations in the construction of any private or public work, (d) failure of any other tenant in the Building to operate its business, (e) loss or damage, however caused, other than loss or damage directly caused by the fault of Landlord and which is not otherwise excluded by the provisions of this Section 12.1. All limitations ofliability contained in Section 768.28, Fla. Stat., shall also apply to this lease.

Lessee have inspected the Premises, or have had an opportunity to do so, and agree to accept the same "as is" "where is" without any agreements, representations, understandings or obligations on the part of Landlord whatsoever to perform any alterations, repairs or improvements.

Section 12.2. Indemnity. The OwnerlLandlord shall indemnifY and hold harmless Lessee, its officers, employees, agents, servants, agencies and instrumentalities from any and all liability, losses or damages, including attorneys' fees and costs of defense, which Lessee, or their officers, employees, servants, agents, agencies or instrumentalities may incur as a result of any and all claims, demands, suits, causes of action or proceedings of any kind or nature arising out of, relating to or resulting from the performance of this Agreement by the Owner or the Owner's officers, employees, agents, servants, partners, principals or subcontractors other than for those matters excluded from liability in paragraph 12.1. The Owner shall pay all claims and losses in connection therewith and shall investigate and defend all claims, suits or actions of any kind or nature in the name of Lessee, where applicable, including appellate proceedings, and shall pay all costs, judgments, and attorneys' fees which may issue thereon. The Owner expressly

Tenant. ____ _

Landlord, ____ _

-11-

understands and agrees that any insurance policies required by this Agreement or othelWise provided by the Owner shall in no way limit the responsibility to indemnifY, keep and save harmless and defend Lessee and their officers, employees, agents, servants, agencies and instrumentalities as herein provided.

Terms of Indemnification. The provisions of this indemnification shall survive the expiration of this Agreement and shall terminate upon the expiration of the applicable statute oflimitation.

Provided, however, and solely as to the OwnerlLandlord, this indemnification shall only be to the extent and within the limitations of Section 768.28 Florida Statutes, subject to the provisions of that statute whereby the OwnerlLandlord shall not be held liable to pay a personal injury or property damage claim or judgment by anyone person which exceeds the sum of $200,000, or any claim or judgment or portions thereof, which, when totaled with all other claims or judgments owed by the OwnerlLandlord arising out of the same incident or occurrence, that exceed the sum of $300,000 from any and all personal injury or property damage claims, liabilities, losses or causes of action which may arise as a result of the negligence ofthe OwnerlLandlord or its officers, employees, servants, agents, partners, principals or subcontractors.

The Lessee shall indemnifY and hold harmless OwnerlLandlord, its officers, employees, agents, servants, agencies and instrumentalities from any and all liability , penalty, fmes, losses, expenses or damages, including attorneys' fees and costs of defense, and from all costs, liabilities, claims, charges, injuries, damages or expenses, including, without limitation, attorneys' or other professionals' fees and court costs, which OwnerlLandlord or Lessee and their officers, employees, agents, servants, agencies or instrumentalities may incur as a result of any and all claims, demands, suits, causes of action or proceedings of any kind or nature, arising out of or in connection with any accident or other occurrence on or about the Premises or arising out of, relating to or resulting from the performance of this Agreement by the Lessee or the Lessee's officers, employees, agents, servants, partners, principals subcontractors, customers, contractors, invitees, concessionaires or licensees in and about the Building, or due to, arising out of or in connection with Lessee's use or occupancy of the Premises or any breach by Lessee of any provision of this Lease. The Lessee shall pay all claims and losses of any kind in connection therewith and shall investigate and defend all claims, suits or actions of any kind or nature in the name of OwnerlLandlord, where applicable, including appellate proceedings, and shall pay all costs,judgments, and attorney's fees which may issue thereon.

The Lessee shall indemnifY and hold harmless the OwnerlLandlord, their officers, employees, agents, servants, agencies and instrumentalities from any and all liability, penalty, fmes, losses or damages, including attorneys' fees and costs of defense, , and from all costs, liabilities, claims, charges, injuries, damages or expenses, including, without limitation, attorneys' or other professionals' fees and court costs ,which OwnerlLandlord, their officers, employees, servants, agents, agencies or instrumentalities may incur as a result of any and all claims, demands, suits, causes of action or proceedings of any kind or nature, arising out of or in connection with any accident or other occurrence on or about the Premises or arising out of, relating to or resulting

Tenant, ____ _

Landlord ____ _

-12-

from the performance of this Agreement by the Lessee or the Lessee's officers, employees, agents, servants, partners, principals subcontractors, customers, contractors, invitees, concessionaires or licensees in and about the Building, or due to, arising out of or in connection with Lessee's use or occupancy ofthe Premises or any breach by Lessee of any provision of this Lease .. The Lessee shall pay all claims and losses in connection therewith and shall investigate and defend all claims, suits or actions of any kind or nature in the name of OwnerlLandlord and their officers, employees, agents, servants, partners, principals or subcontractors, where applicable, including appellate proceedings, and shall pay all costs, judgments, and attorneys' fees which may issue thereon. In case Landlord shall be made a party to any litigation commenced by or against Lessee, then Lessee shall protect and hold Landlord harmless and pay all cost and attorneys' fees incurred by Landlord in connection with such litigation, and any appeals thereof. The Lessee expressly understands and agrees that any insurance policies required by this Agreement or otherwise provided by the Lessee shall in no way limit the responsibility to indemnifY, keep and save harmless and defend the Owner/Landlord and its officers, employees, agents, servants, agencies and instrumentalities as herein provided.

Term ofIndemnification. The provisions ofthis indemnification shall survive the expiration of this Agreement and shall terminate upon the expiration of the applicable statute oflimitation.

Provided, however, this indemnification of the Lessee shall only be to the extent and within the limitations of Section 768.28 Florida Statutes, subject to the provisions of that statute whereby the Lessee shall not be held liable to pay a personal injury or property damage claim or judgment by anyone person which exceeds the sum of $200,000, or any claim or judgment or portions thereof, which, when totaled with all other claims or judgments owed by the Lessee arising out of the same incident or occurrence, that exceed the sum of $300,000 from any and all personal injury or property damage claims, liabilities, losses or causes of action which may arise as a result of the negligence of the Lessee or its officers, employees, servants, agents, partners, principals or subcontractors.

Section 12.3. Notice by Lessee. Lessee shall give immediate notice to Landlord in case of fire or accidents in the Premises or in the building of which the Premises are a part.

ARTICLE 13 WASTE, ENVIRONMENTAL, GOVERNMENTAL REGULATIONS

Section 13.1. Waste or Nuisance. Lessee shall not commit or suffer to be committed any waste upon the Premises or any nuisance or other act or thing which may disturb the quiet enjoyment of any other tenant in the Building.

Section 13.2. Environmental Provisions. Lessee expressly warrants and represents to Landlord that Lessee will not use or employ the Premises to handle, transport, store, treat or dispose of any hazardous waste or hazardous substance, whether or not it was generated or produced on the Premises; and Lessee further expressly warrants and represents that any activity on or relating to the Premises shall be conducted in full compliance with all applicable laws.

Tenant. ____ _

Landlord ____ _

-13-

ARTICLE 14 MISCELLANEOUS

Section 14.1. First-Class Operation. Lessee, recognizing that the Building is being developed and maintained by Landlord as a location for an outstanding type of business occupancy, and as a further inducement to Landlord to enter into this Lease, covenants and agrees that at all times the business to be conducted at, through and from the Premises and the kind and quality of services to be offered in the conduct thereof will be first-class in every respect; and the business methods employed in said business, as well as all other elements of advertising, will be dignified and in conformity with the highest standards of practice obtained among others conducting a similar business in the Miami area.

Section 14.2. Entire Agreement. It is understood and agreed by Lessee that Landlord and Landlord's agents have made no representations or promises with respect to the Premises or this Lease, except as expressly set forth in this Lease, and that no claim or liability or cause for termination shall be asserted by Lessee against Landlord for, and Landlord shall not be liable by reason of, the breach of any representations or promises not expressly stated in this Lease. This Lease supersedes all prior agreements, written or verbal, with respect to the Premises, including, without limitation, any letter of intent.

Section 14.3. Interpretation. The parties agree that it is their intention to create only the relationship of Landlord, Lessee, and no provision hereof or act of either party shall be construed as creating the relationship of principal and agent, or a partnership, joint venture or enterprise between the parties.

Section 14.4. Notices. All notices from Lessee to Landlord or from Landlord to Lessee required or permitted by any provision of this Lease shall be delivered certified mail, return receipt requested, or by Federal Express or other nationally recognized courier service, at the address set forth in Article 1 hereof or at such other address as Landlord, Lessee may designate by written notice.

Notice given as described above shall be sufficient service and shall be deemed given as of the date received as evidenced by the return receipt of the registered or certified mail or the refusal of acceptance of such notice or after one (1) business day if by overnight courier service.

Section 14.5. Governing Law. This Lease shall be governed exclusively by the provisions hereof and by the laws of Florida. Venue shall be exclusively in Miami-Dade County, Florida.

Section 14.6. Holding Over. If Lessee holds over or occupies the Premises beyond the Lease term (it being agreed there shall be no such holding over or occupancy without Landlord's prior written consent), the party who violates this provision shall pay Landlord for each day of such holding over a sum equal to both (a) twice the normal monthly Minimum Rent charged to other tenants, who pay the normal and customary rent for the Mobley building, prorated for the

Tenant~ ___ _

Landlord -----

-14-

number of days of such holding over, and (b) a pro rata portion of all other amounts which Lessee would have been required to pay hereunder had this Lease been in effect.

Section 14.7. Corporate Lessee. If Lessee is a corporation, the parties executing this Lease or any other documents related to this Lease on behalf of Lessee hereby covenant and warrant that Lessee, as applicable, is a duly qualified corporation in good standing and qualified to do business in Florida; that the undersigned are authorized to execute this Lease on Lessee's behalf; that all franchise and corporate taxes have been paid to date; and that all future forms, reports, fees and other documents necessary to comply with applicable laws will be filed when due.

Section 14.8. Amendments or Modifications. No amendment or modification of this Lease or any consents or permissions of Landlord required under this Lease shall be valid or binding unless reduced to writing and executed by the party against whom enforcement is sought.

Section 14.9. Right of Entry. Landlord and Landlord's agents shall have the right to enter the Premises at all times to examine the same, and to make such repairs, maintenance, servicing, alterations, improvements or additions as Landlord may deem necessary or desirable, and Landlord shall be allowed to take all material into and upon the Premises that may be required therefore without the same constituting an eviction of Lessee in whole or in part. During one (1) month prior to the expiration of the term of this Lease, Landlord may exhibit the Premises to prospective lessees. Landlord shall have the right, in any event, to constantly have keys to the Premises. Nothing herein contained, however, shall be deemed and construed to impose upon Landlord any obligations, responsibility or liability whatsoever, for the care, maintenance or repair of the building or any part thereof, except as otherwise herein specifically provided.

Section 14.10. No Discrimination. Lessee will not discriminate in the conduct and operation of their business against any person or group of persons, including, but not limited to, because of the race, handicap, color, sex, sexual orientation, national origin or ancestry of such person or group of persons.

Section 14.11. Waiver of a Jury Trial. Landlord, Lessee hereby mutually waive any and all rights which they may have to request a jury trial in any proceeding at law or in equity in any court of competent jurisdiction. In any litigation between the parties to this lease each party will bear its own costs and legal fees.

Section 14.12. Radon Gas. Radon is naturally occurring radioactive gas that, when it has accumulated in a building in sufficient quantities, may present health risks to persons who are exposed to it over time. Levels of radon that exceed federal and state guidelines have been found in buildings in Florida. Additional information regarding radon and radon testing may be obtained from your county public health unit. Section 14.13. Lessee shall be solely responsible for the payment of any satellite, cable television and telephone charges incurred in the operation of its business.

Section 14.14. Lessee's Property. All furniture, furnishings and other articles of personal property owned by Lessee and located in the Space (collectively, "Lessee's Property", respectively)

Tenant. ____ _

Landlord. ____ _

-15-

may be removed by Lessee at any time during the term of this Agreement and shall be removed by Lessee upon the termination of this Agreement. The Owner shall not be liable to Lessee or any other person for any loss or damage to Lessee's Property, or to any property of any other person, from any cause, including, without limitation, theft, vandalism, illegal entry, or by steam, gases or electricity, or by water or rain, whether the same may leak into, issue or flow from any part of the Building, or from the pipes or plumbing work of the Building, or from any other place, unless caused by the negligence or willful act of the Owner or its servants, agents or employees.

Section 14.15. Captions, Sections and Gender. The captions contained herein have been inserted for convenience only and shall not have the effect of modifYing, amending or changing the express terms and provisions of this Agreement. All references to a "Section" shall refer to a Section of this Agreement unless the context otherwise requires. Whenever used, the singular number shall include the plural, the plural the singular, and use of any gender shall include all genders.

Section 14.16. Benefit and Burden. The covenants, conditions, agreements and terms ofthis Agreement shall be binding upon and shall inure to the benefit of the parties hereto and their successors and permitted assigns.

Section 14.17. Association of Community Organizations for Reform Now (Acorn) Funding Restrictions Assurance (pub. L. 111-117 and H.R. 3571). Owner, Lessee assures that they will comply fully with the federal funding restrictions pertaining to ACORN and its subsidiaries per the Consolidated Appropriations Act of 20 1 0, Division E, Section 511 (Pub. L. 111-117) and the federal funding restrictions of covered organizations as defined in the Defund ACORN Act (H.R. 3571).

Tenant "-----

Landlord ____ _

-16-

IN WITNESS WHEREOF, Landlord, Lessee have signed this Lease as of the date set forth below the signature of their representatives.

Witness: -------------------

Witness: ----------------------

Attested By: _________ _ SMCRA Secretary

Read and Approved as to Form, Language, legality and execution thereof:

By: ____________ __ SMCRA GENERAL COUNSEL

-17-

LESSEE: South Florida Worliforce Investment Board d.b.a. the Career Source South Florida By:

Title: ---------------------

Date:

LANDLORD: South Miami Community Redevelopment Agency (SMCRA)

By: _________________ _

Title: Date: ________________ _

Tenant. _____ _

Landlord -----

EXHIBIT A

Business & Community Service Facility

Floor Plan

-18-

Tenant'---__

Landlord ---

•

Building Floor Plan - 5825 SW 68th Street

tX;f.~,t(

'U,"U)(:(~t<'!;\!f

4HU~'f~;;--~

1!1 - FOI·Plofit StatUII' Business

-19-

comtt'ltd~{t1

R*;j~"\'~V.·Ptf!e-.nt

",z.ooy (N400)

o

-

L '\.; / :~:

•

Tenant. ____ _

Landlord ____ _

EXHIBIT B

ROLES AND RESPONSmILITIES

I. SOUTH MIAMI COMMUNITY REDEVELOPMENT AGENCY's RESPONSIBILITIES: The OwnerlLandlord Shall:

A. Provide approximately 1,528 feet of space at no cost to Lessee for the provision of "workforce services" at 5825 S.W. 68th Street, South Miami, Florida 33143.

II. SFWIB'S RESPONSmILITIES The Lessee shall:

A. Provide the OwnerlLandlord with a Floor Plan for the Space; and

B. Contract with a service provider to operate a Career Center in the Space; and

c. Provide equipment and network connectivity necessary to operate the Career Center; and

D. Pay for janitorial, electrical, water, telephone and other cost directly related to the operation ofthe Career Center; and

E. Provide exterior signage for the Career Center.

Tenant. ____ _

Landlord ____ _

-20-

EXHIBIT C

INSURANCE AND INDEMNIFICATION

The LESSEE shall maintain during the term of this Agreement the following insurance:

A. Comprehensive general liability insurance with broad form endorsement, on a Florida approved form including automobile liability, completed operations and products liability, contractual liability, severability of interest with cross liability provision, and personal injury and property damage liability with limits of $1 ,000,000 combined single limit per occurrence and $2,000,000 aggregate, including:

• Personal Injury: $1,000,000; • Medical Insurance $25,000 per person; • Property Damage: $50,000.00 each occurrence; • Automobile Liability: $1,000,000 each accident/occurrence.

B. Excess/Umbrella Commercial General Liability insurance on a Florida approved form with the same coverage as the primary insurance policy but in the amount of $5,000,000 per claim.

The City must be named as additional "named" insured for all insurance policies except Workers' Compensation, and reflect the indemnification and hold harmless provision contained herein. Policy must specify whether it is primary or excess/umbrella coverage. City must receive 30 days advance written notice of any policy modification and of any cancellation, including cancellation for non-payment of premiums. All insurance must remain in full force and effect for the duration of the contract period with the City. The LESSEE must provide not only a "certified copy" of the Binder but also the Policy itself with the name, address and phone number of the agent and agency procuring the insurance.

D. Workman's Compensation Insurance in compliance with Chapter 440, Florida Statutes, as presently written or hereafter amended.

E. The policies shall contain waiver of subrogation against CITY where applicable, shall expressly provide that such policy or policies are primary over any other collective insurance that CITY may have. The CITY reserves the right at any time to request a copy of the required policies for review. All policies shall contain a "severability of interest" or "cross liability" clause without obligation for premium payment of the CITY.

F. All of the above insurance required to be provided by the LESSEE is to be placed with BEST rated A- VIII or better insurance companies, qualified to do business under the laws of the State of Florida on approved Florida forms.

The LESSEE shall furnish certified copies of all "Binders" or certificates of insurance to the CITY

Tenant. ____ _

Landlord ____ _

-21-

prior to the commencement of operations, which "Binders" or certificates shall clearly indicate that the LESSEE has obtained insurance in the type, amount, and classification as required for strict compliance with this Section and that no reduction in limits by endorsement during the policy term, or cancellation of this insurance shall be effective without thirty (30) days prior written notice to the CITY.

Compliance with the foregoing requirements shall not relieve the LESSEE of his liability and obligations under this Section or under any other portion of this Agreement.

LESSEE agrees to supply copies of certificates of insurance to the City verifying the abovementioned insurance coverage. LESSEE agrees to list City as an Additional Insured of the CONTRACTOR/COMPANY's General liability insurance and shall provide the City quarterly reports concerning any and all claims.

Tenant'--___ _

Landlord ____ _

-22-

Documents

ITEMNO'-Y - Granicus