COMPLIANCE SECTION

This section is presented in accordance with

bull Government Auditing Standards issued by the Comptroller General of the United Statesbull The provisions of Office of Management and Budget (OMB) Circular A-133bull Florida Single Audit Act Chapter 21597 of the Florida Statutesbull The Rules of the Auditor General of the State of Florida Chapter 10550

co

mp

lIan

ce S

ec

tIon

ADDITIONAL ELEMENTS OF REPORT PREPARED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

ISSUED BY THE COMPTROLLER GENERAL OF THE UNITED STATES THE PROVISIONS OF THE US OFFICE OF MANAGEMENT

AND BUDGET (OMB) CIRCULAR A-133 AND THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

221

INDEPENDENT AUDITORSrsquo 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

The Honorable Board of the County Commissioners Marion County Florida Ocala Florida We have audited in accordance with the auditing standards generally accepted in the United States of America and 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 the business-type activities the discretely presented component unit each major fund and the aggregate remaining fund information of Marion County Florida (the County) as of and for the year ended September 30 2014 and the related notes to the financial statements which collectively comprise the Countyrsquos basic financial statements and have issued our report thereon dated March 5 2015 Internal Control Over Financial Reporting In planning and performing our audit of the financial statements we considered the Countyrsquos 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 the Countyrsquos internal control Accordingly we do not express an opinion on the effectiveness of the Countyrsquos internal control over financial reporting 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 combination of deficiencies in internal control that there is a reasonable possibility that a material misstatement of the entityrsquos financial statements will not be prevented or detected 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 was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies Given these limitations during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses However material weaknesses may exist that have not been identified

222

ADDITIONAL ELEMENTS OF REPORT PREPARED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

ISSUED BY THE COMPTROLLER GENERAL OF THE UNITED STATES THE PROVISIONS OF THE US OFFICE OF MANAGEMENT

AND BUDGET (OMB) CIRCULAR A-133 AND THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

221

INDEPENDENT AUDITORSrsquo 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

The Honorable Board of the County Commissioners Marion County Florida Ocala Florida We have audited in accordance with the auditing standards generally accepted in the United States of America and 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 the business-type activities the discretely presented component unit each major fund and the aggregate remaining fund information of Marion County Florida (the County) as of and for the year ended September 30 2014 and the related notes to the financial statements which collectively comprise the Countyrsquos basic financial statements and have issued our report thereon dated March 5 2015 Internal Control Over Financial Reporting In planning and performing our audit of the financial statements we considered the Countyrsquos 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 the Countyrsquos internal control Accordingly we do not express an opinion on the effectiveness of the Countyrsquos internal control over financial reporting 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 combination of deficiencies in internal control that there is a reasonable possibility that a material misstatement of the entityrsquos financial statements will not be prevented or detected 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 was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies Given these limitations during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses However material weaknesses may exist that have not been identified

222

INDEPENDENT AUDITORSrsquo 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

The Honorable Board of the County Commissioners Marion County Florida Ocala Florida We have audited in accordance with the auditing standards generally accepted in the United States of America and 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 the business-type activities the discretely presented component unit each major fund and the aggregate remaining fund information of Marion County Florida (the County) as of and for the year ended September 30 2014 and the related notes to the financial statements which collectively comprise the Countyrsquos basic financial statements and have issued our report thereon dated March 5 2015 Internal Control Over Financial Reporting In planning and performing our audit of the financial statements we considered the Countyrsquos 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 the Countyrsquos internal control Accordingly we do not express an opinion on the effectiveness of the Countyrsquos internal control over financial reporting 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 combination of deficiencies in internal control that there is a reasonable possibility that a material misstatement of the entityrsquos financial statements will not be prevented or detected 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 was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies Given these limitations during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses However material weaknesses may exist that have not been identified

222

The Honorable Board of the County Commissioners Marion County Florida Ocala Florida

INDEPENDENT AUDITORSrsquo 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

(Concluded) Compliance and Other Matters As part of obtaining reasonable assurance about whether the Countyrsquos financial statements are free of 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 test disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards 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 entityrsquos internal control or on compliance This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Countyrsquos internal control and compliance Accordingly this communication is not suitable for any other purpose March 5 2015 Ocala Florida

223

INDEPENDENT AUDITORSrsquo REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND STATE PROJECT AND ON INTERNAL CONTROL

OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 AND CHAPTER 10550 RULES OF THE AUDITOR GENERAL

The Honorable Board of the County Commissioners Marion County Florida Ocala Florida Report on Compliance for Each Major Federal Program and State Project We have audited Marion County Florida (the County)rsquos compliance with types of compliance requirements described in the US Office of Management and Budget (OMB) Circular A-133 Compliance Supplement and the requirements described in the Department of Financial Servicesrsquo State Projects Compliance Supplement that could have a direct and material effect on each of the Countyrsquos major federal programs and state projects for the year ended September 30 2014 The Countyrsquos major federal programs and state projects are identified in the summary of auditorsrsquo results section of the accompanying schedule of findings and questioned costs Managementrsquos Responsibility Management is responsible for compliance with the requirements of laws regulations contracts and grants applicable to its federal programs and state projects Auditorsrsquo Responsibility Our responsibility is to express an opinion on compliance for each of the Countyrsquos major federal program and state project 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 OMB Circular A-133 Audits of States Local Governments and Non-Profit Organizations and Chapter 10550 Rules of the Auditor General Those standards and OMB Circular A-133 and Chapter 10550 Rules of the Auditor General 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 major federal programs and state projects occurred An audit includes examining on a test basis evidence about the Countyrsquos 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 and state project However our audit does not provide a legal determination of the Countyrsquos compliance

224

The Honorable Board of the County Commissioners Marion County Florida Ocala Florida

INDEPENDENT AUDITORSrsquo REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND STATE PROJECT AND ON INTERNAL CONTROL

OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 AND CHAPTER 10550 RULES OF THE AUDITOR GENERAL

(Continued)

Opinion on Each Major Federal Program In our opinion the County 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 and state projects of the year ended September 30 2014 Report on Internal Control Over Compliance Management of the County is responsible for establishing and maintaining effective internal control over compliance with the types of compliance referred to above In planning and performing our audit we considered the Countys internal control over compliance with the types of requirements that could have a direct and material effect on a major federal program or state project in order to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and state project and to test and report on internal control over compliance in accordance with OMB Circular A-133 and Chapter 10550 Rules of the Auditor General 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 Countyrsquos 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 or state project 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 or state project 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 or state project 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 Schedule of Expenditures of Federal Awards and State Financial Assistance We have audited the financial statements of the governmental activities the business-type activities the discretely presented component units each major fund and the aggregate remaining fund information of the County as of and for the year ended September 30 2014 which collectively comprise the Countyrsquos basic financial statements We issued our report thereon dated March 5 2015 which contained unmodified opinions on those financial statements Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements

225

The Honorable Board of the County Commissioners Marion County Florida Ocala Florida

INDEPENDENT AUDITORSrsquo REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND STATE PROJECT AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 AND

CHAPTER 10550 RULES OF THE AUDITOR GENERAL (Concluded)

Schedule of Expenditures of Federal Awards and State Financial Assistance (Concluded) The accompanying schedule of expenditures of federal awards and state financial assistance is presented for the purposes of additional analysis as required by OMB Circular A-133 Audits of States Local Governments and Non-Profit Organizations and Chapter 10550 Rules of the Auditor General and is not a required part of the financial statements Such information 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 The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures including comparing and reconciling such information directly to underlying accounting and other records used to prepare the financial statements themselves and other additional procedures in accordance with auditing standards generally accepted in the United States of America In our opinion the schedule of expenditures of federal awards and state financial assistance is fairly stated in all material respects in relation to the financial statements as a whole

The purpose of this report on internal control over compliance is solely to describe our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133 and Chapter 10550 Rules of the Auditor General Accordingly this report is not suitable for any other purpose March 5 2015 Ocala Florida

226

FederalFederal Federal AmountCFDA Pass-Through Expenditures Provided to

Number Grantor Number Only Subrecipients

FEDERAL AWARDS

US Department of Agriculture

Direct ProgramsCooperative Forestry Assistance

Forestry Special Details 10664 13-LE-11080500-004 19060 -

Passed through Florida Department of Financial ServicesSchools and Roads-Grants to States

Federal Forestry Shared Revenue 10665 NA 48657 -

Total US Department of Agriculture 67717 -

US Department of Housing and Urban Development

Direct ProgramsCommunity Development Block GrantsEntitlement Grants 14218 B-12-UC-12-0019 546290 348170 Community Development Block GrantsEntitlement Grants 14218 B-13-UC-12-0019 173570 37779 CDBG-Neighborhood Stabilization Program (NSP1) 14218 B-08-UN-12-0011 115105 - CDBG-Neighborhood Stabilization Program (NSP3) 14218 B-11-UN-12-0011 3237114 -

Total Community Development Block GrantsEntitlement Grants 4072079 385948

Home Investment Partnerships Program 14239 M-08-DC-12-0232 231097 39235 Home Investment Partnerships Program 14239 M-09-DC-12-0232 421703 110591 Home Investment Partnerships Program 14239 M-10-DC-12-0232 6541 5756 Home Investment Partnerships Program 14239 M-11-DC-12-0232 165173 -

Total Home Investment Partnerships Program 824514 155581

Total US Department of Housing and Urban Development 4896592 541530

US Department of Justice

Public Safety Partnership and Community Policing GrantsCOPS Universal Hiring Program 16710 2010-UL-WX-0029 175836 -

Total Public Safety Partnership and Community Policing Grants 175836 -

JAG Program ClusterDirect Programs

Edward Byrne Memorial Justice Assistance Grant ProgramsFY 2011 Justice Assistance Grant (JAG) 16738 2011-DJ-BX-3452 7631 FY 2012 Justice Assistance Grant (JAG) 16738 2012-DJ-BX-0895 14194 FY 2013 Justice Assistance Grant (JAG) 16738 2013-DJ-BX-1071 29828 -

Passed through Florida Department of Law EnforcementEdward Byrne Memorial Justice Assistance Grant Programs

Marion County DUI Court 16738 2014-JAGC-MAR1-5-E5-166 10820 - Marion County Juvenile and Dependency Drug Court 16738 2013-JAGC-MARI-3-D7-235 1480 - Marion County Juvenile and Dependency Drug Court 16738 2014-JAGC-MARI-4-E5-220 11728 - Marion Co Sheriff Office Crime Suppression Unit 16738 2014-JAGC-MARI-3-E5-198 32788 - Marion Co Sheriff Office DARE Program 16738 2013-JAGC-MARI-5-D7-123 22975 -

Passed through Office of the State Courts AdministratorRecovery Act-Edward Byrne Memorial Justice Assistance Grant (JAG)ProgramGrants to States and Territories

ARRA-Post-Adjudicatory Drug Court Expansion 16803 2010-ARRC-STATE-3-W7-133 46428 -

Total JAG Program Cluster 177872 -

Pass-Through Grantor

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ANDSTATE FINANCIAL ASSISTANCE

FOR THE FISCAL YEAR ENDED SEPTEMBER 30 2014MARION COUNTY FLORIDA

Federal Grantor

Program Title Project Title

227

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ANDSTATE FINANCIAL ASSISTANCE

FOR THE FISCAL YEAR ENDED SEPTEMBER 30 2014MARION COUNTY FLORIDA

FederalFederal Federal AmountCFDA Pass-Through Expenditures Provided to

Number Grantor Number Only Subrecipients

US Department of Justice continued

Direct ProgramsFY2013 State Criminal Alien Assistance Program 16606 2013-AP-BX-0258 - -

Passed through Florida Department of Law Enforcement2012 Paul Coverdell Forensic Science Improvement Grant 16742 2012-CD-BX-0018 1894 2013 Paul Coverdell Forensic Science Improvement Grant 16742 2013-CD-BX-0018 1636

Total Paul Coverdell Forensic Science Improvement Grant 3530

Passed through Florida Office of Attorney General Victims of Crime Act 16575 V13337 16012 -

Total US Department of Justice 373249 -

US Department of Labor

Passed through CLM WorkforceWIA Adult Program Employed Worker Training Grant 17258 EWT-12-01-009-RC 756 -

Total WIA Adult Program 756

Total US Department of Labor 756 -

US Department of Transportation

Passed through Florida Department of TransportationHighway Planning and Construction

LAP Agreement-CR225 Safety Upgrades Project FPN 429586-1-38-01 20205 AQJ15 782 LAP Agreement-CR225 Safety Upgrades Project FPN 429586-1-38-01 20205 AR612 685315 - LAP Agreement-CR314A FPN 431142-1-38-01 20205 AQW69 4320 -

Total Highway Planning and Construction 690417 -

Total US Department of Transportation 690417 -

US Department of Health amp Human Services

Passed through Florida Department of RevenueChild Support Enforcement 93563 CD 342 468523 -

Total US Department of Health amp Human Services 468523 -

(Continued)

Federal Grantor Pass-Through Grantor

Program Title Project Title

228

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ANDSTATE FINANCIAL ASSISTANCE

FOR THE FISCAL YEAR ENDED SEPTEMBER 30 2014MARION COUNTY FLORIDA

FederalFederal Federal AmountCFDA Pass-Through Expenditures Provided to

Number Grantor Number Only Subrecipients

US Department of Homeland Security

Passed through Florida Department of Community AffairsEmergency Management Performance Grant 97042 14-FG-IM-05-52-01-109 60519 - Emergency Management Performance Grant 97042 15-FG-4D-05-52-01-109 8831

Total Emergency Management Performance Grants 69351 -

Homeland Security Grant ProgramCitizen Corps Grant 97067 14-CC-K1-05-52-02-306 7000 - CERT Grant 97067 14-CI-K1-05-52-02-307 7000 - Domestic Security Funding 97067 12-DS-20-05-52-01-472 36561 - Domestic Security Funding 97067 13-DS-97-05-52-01-459 6304 - Domestic Security Funding 97067 13-DS-97-05-52-01-418 87053 - Domestic Security Funding 97067 14-DS-L5-05-52-01-340 50798 - Domestic Security Funding 97067 14-DS-L5-05-52-01-410 7581 -

Passed through Florida Department of Financial Services2011 State Homeland Security Grant Program 97067 FM293 95552 10355 2012 State Homeland Security Grant Program 97067 FM318 14660 -

Total Homeland Security Grant Program 312509 10355

Total US Department of Homeland Security 381860 10355

TOTAL EXPENDITURES OF FEDERAL AWARDS 6879114$ 551884$

(Continued)

Federal Grantor Pass-Through Grantor

Program Title Project Title

229

StateState State Amount

CSFA State Expenditures Provided to Number Identification Number Only Subrecipients

STATE FINANCIAL ASSISTANCE

Florida Department of Environmental Protection

Direct ProgramsCooperative Collection Center Grant

Hazardous Waste Cooperative Collection Center 37007 S0663 26947 -

Direct ProgramsDivert Wastewater Flows Projects

SS Regional Wastewater Treatment Fac to SSS Wastewtr Treatmt 37039 S0628 267853 -

Total Florida Department of Environmental Protection 294800 -

Florida Department of State

Direct ProgramsState Aid to Libraries 45030 14-ST-31 162340 -

Total Florida Department of State 162340 -

Florida Department of Community Affairs

Direct ProgramsEmergency Management Programs

Emergency Management Preparedness amp Assistance 31063 14-BG-83-05-52-01-042 43793 - Emergency Management Preparedness amp Assistance 31063 15-BG-83-05-52-01-042 65268

Total Emergency Management Programs 109061 -

Total Florida Department of Community Affairs 109061 -

Florida Housing Finance Corporation

Direct ProgramsState Housing Initiatives Partnership (SHIP) Program 52901 NA 377467 -

Total Florida Housing Finance Corporation 377467 -

Florida Fish and Wildlife Conservation Commission

Direct ProgramsFlorida Boating Improvement Program (FBIP) 77006 12259 18575 -

Total Florida Fish and Wildlife Conservation Commission 18575 -

Florida Department of Transportation

Direct ProgramsAviation Development Grants

JPA-Aircraft Parking Apron Dunnellon AirportFM 429799-1-94-01 55004 AQO81 138818 - JPA-Aircraft Parking Apron Dunnellon AirportFM 431547-1-94-01 55004 AR348 29181 -

Total Aviation Development Grants 167998 -

State Grantor Pass-Through Grantor

Program Title Project Title

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ANDSTATE FINANCIAL ASSISTANCE

FOR THE FISCAL YEAR ENDED SEPTEMBER 30 2014MARION COUNTY FLORIDA

(Continued)

230

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ANDSTATE FINANCIAL ASSISTANCE

FOR THE FISCAL YEAR ENDED SEPTEMBER 30 2014MARION COUNTY FLORIDA

StateState State Amount

CSFA State Expenditures Provided to Number Identification Number Only Subrecipients

Florida Department of Transportation continued

Direct Programs continuedTransportation Regional Incentive Program

LAP Agreement-SE 92nd LoopFPN 424186-1-48-0102 55026 AQ863 1827588 -

Total Florida Department of Transportation 1995586 -

Florida Department of Children and Families

Direct ProgramsPublic Safety Mental Health and Substance AbuseLocal Matching Grant 60115 LHZ32 65803 25740

Total Florida Department of Children and Families 65803 25740

TOTAL EXPENDITURES OF STATE FINANCIAL ASSISTANCE 3023633$ 25740$

TOTAL EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE 9902747$ 577624$

Notes

13-14 Local Government Water Supply Funding NA NA 24108

Basis of Presentation

(Concluded)

(1) Marion County received the following Local Government Water Supply Funding Assistance from WRWSA in FY14

The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal and state grant activity of Marion County Florida and is presented on the accrual basis of accounting The information in this schedule is presented in accordance with the requirements of OMB Circular A-133 Audits of States Local Governments and Non-Profit Organizations and Chapter 10550 Rules of the Auditor General Therefore some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements

Pass-Through Grantor Program Title Project Title

State Grantor

231

SCHEDULE OF FINDINGS AND QUESTIONED COSTS FEDERAL AWARD PROGRAMS AND STATE PROJECTS

FOR THE YEAR ENDED SEPTEMBER 30 2014 MARION COUNTY FLORIDA

PART A - SUMMARY OF AUDIT RESULTS 1 The auditorsrsquo report expresses an unmodified opinion on the basic financial statements

of Marion County Florida as of and for the year ended September 30 2014 2 No significant deficiencies relating to the audit of the financial statements are reported

in the report on internal control over financial reporting and on compliance and other matters based on an audit of the basic financial statements of Marion County Florida

3 No instances of noncompliance material to the basic financial statements of Marion

County Florida were disclosed during the audit (same report as No 2 above) 4 No significant deficiencies relating to the audit of the major federal programs and state

projects are reported in the report on compliance with requirements applicable to each major program and on internal control over compliance in accordance with OMB Circular A-133 and Chapter 10550 Rules of the Auditor General

5 The auditorsrsquo report on compliance for the major federal programs and state projects

for Marion County Florida expresses an unmodified opinion (same report as No 4 above)

6 The audit disclosed no findings required to be reported in accordance with

Section 510(a) of OMB Circular A-133 or Chapter 10550 Rules of the Auditor General relative to the major federal programs and state projects for Marion County Florida

7 The programsprojects tested as major programsprojects included the following Federal Programs US Department of Housing and Urban Development Community Development Block GrantsEntitlement Grants CFDA No 14218

US Department of Justice Justice Assistance Grant Cluster

Edward Byrne Memorial Justice Assistance Grant Programs CFDA No 16738 ARRAmdashPost Adjudicatory Drug Court Expansion CFDA No 16803

US Department of Transportation LAP Agreement CFDA No 20205

State Projects

Florida Department of Housing Finance Corporation State Housing Initiatives Partnership (SHIP) Program CFSA No 52901 Florida Department of Transportation Transportation Regional Incentive Program LAP Agreement SE 92nd Loop CSFA

No 55026

232

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ANDSTATE FINANCIAL ASSISTANCE

FOR THE FISCAL YEAR ENDED SEPTEMBER 30 2014MARION COUNTY FLORIDA

FederalFederal Federal AmountCFDA Pass-Through Expenditures Provided to

Number Grantor Number Only Subrecipients

US Department of Justice continued

Direct ProgramsFY2013 State Criminal Alien Assistance Program 16606 2013-AP-BX-0258 - -

Passed through Florida Department of Law Enforcement2012 Paul Coverdell Forensic Science Improvement Grant 16742 2012-CD-BX-0018 1894 2013 Paul Coverdell Forensic Science Improvement Grant 16742 2013-CD-BX-0018 1636

Total Paul Coverdell Forensic Science Improvement Grant 3530

Passed through Florida Office of Attorney General Victims of Crime Act 16575 V13337 16012 -

Total US Department of Justice 373249 -

US Department of Labor

Passed through CLM WorkforceWIA Adult Program Employed Worker Training Grant 17258 EWT-12-01-009-RC 756 -

Total WIA Adult Program 756

Total US Department of Labor 756 -

US Department of Transportation

Passed through Florida Department of TransportationHighway Planning and Construction

LAP Agreement-CR225 Safety Upgrades Project FPN 429586-1-38-01 20205 AQJ15 782 LAP Agreement-CR225 Safety Upgrades Project FPN 429586-1-38-01 20205 AR612 685315 - LAP Agreement-CR314A FPN 431142-1-38-01 20205 AQW69 4320 -

Total Highway Planning and Construction 690417 -

Total US Department of Transportation 690417 -

US Department of Health amp Human Services

Passed through Florida Department of RevenueChild Support Enforcement 93563 CD 342 468523 -

Total US Department of Health amp Human Services 468523 -

(Continued)

Federal Grantor Pass-Through Grantor

Program Title Project Title

228

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ANDSTATE FINANCIAL ASSISTANCE

FOR THE FISCAL YEAR ENDED SEPTEMBER 30 2014MARION COUNTY FLORIDA

FederalFederal Federal AmountCFDA Pass-Through Expenditures Provided to

Number Grantor Number Only Subrecipients

US Department of Homeland Security

Passed through Florida Department of Community AffairsEmergency Management Performance Grant 97042 14-FG-IM-05-52-01-109 60519 - Emergency Management Performance Grant 97042 15-FG-4D-05-52-01-109 8831

Total Emergency Management Performance Grants 69351 -

Homeland Security Grant ProgramCitizen Corps Grant 97067 14-CC-K1-05-52-02-306 7000 - CERT Grant 97067 14-CI-K1-05-52-02-307 7000 - Domestic Security Funding 97067 12-DS-20-05-52-01-472 36561 - Domestic Security Funding 97067 13-DS-97-05-52-01-459 6304 - Domestic Security Funding 97067 13-DS-97-05-52-01-418 87053 - Domestic Security Funding 97067 14-DS-L5-05-52-01-340 50798 - Domestic Security Funding 97067 14-DS-L5-05-52-01-410 7581 -

Passed through Florida Department of Financial Services2011 State Homeland Security Grant Program 97067 FM293 95552 10355 2012 State Homeland Security Grant Program 97067 FM318 14660 -

Total Homeland Security Grant Program 312509 10355

Total US Department of Homeland Security 381860 10355

TOTAL EXPENDITURES OF FEDERAL AWARDS 6879114$ 551884$

(Continued)

Federal Grantor Pass-Through Grantor

Program Title Project Title

229

StateState State Amount

CSFA State Expenditures Provided to Number Identification Number Only Subrecipients

STATE FINANCIAL ASSISTANCE

Florida Department of Environmental Protection

Direct ProgramsCooperative Collection Center Grant

Hazardous Waste Cooperative Collection Center 37007 S0663 26947 -

Direct ProgramsDivert Wastewater Flows Projects

SS Regional Wastewater Treatment Fac to SSS Wastewtr Treatmt 37039 S0628 267853 -

Total Florida Department of Environmental Protection 294800 -

Florida Department of State

Direct ProgramsState Aid to Libraries 45030 14-ST-31 162340 -

Total Florida Department of State 162340 -

Florida Department of Community Affairs

Direct ProgramsEmergency Management Programs

Emergency Management Preparedness amp Assistance 31063 14-BG-83-05-52-01-042 43793 - Emergency Management Preparedness amp Assistance 31063 15-BG-83-05-52-01-042 65268

Total Emergency Management Programs 109061 -

Total Florida Department of Community Affairs 109061 -

Florida Housing Finance Corporation

Direct ProgramsState Housing Initiatives Partnership (SHIP) Program 52901 NA 377467 -

Total Florida Housing Finance Corporation 377467 -

Florida Fish and Wildlife Conservation Commission

Direct ProgramsFlorida Boating Improvement Program (FBIP) 77006 12259 18575 -

Total Florida Fish and Wildlife Conservation Commission 18575 -

Florida Department of Transportation

Direct ProgramsAviation Development Grants

JPA-Aircraft Parking Apron Dunnellon AirportFM 429799-1-94-01 55004 AQO81 138818 - JPA-Aircraft Parking Apron Dunnellon AirportFM 431547-1-94-01 55004 AR348 29181 -

Total Aviation Development Grants 167998 -

State Grantor Pass-Through Grantor

Program Title Project Title

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ANDSTATE FINANCIAL ASSISTANCE

FOR THE FISCAL YEAR ENDED SEPTEMBER 30 2014MARION COUNTY FLORIDA

(Continued)

230

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ANDSTATE FINANCIAL ASSISTANCE

FOR THE FISCAL YEAR ENDED SEPTEMBER 30 2014MARION COUNTY FLORIDA

StateState State Amount

CSFA State Expenditures Provided to Number Identification Number Only Subrecipients

Florida Department of Transportation continued

Direct Programs continuedTransportation Regional Incentive Program

LAP Agreement-SE 92nd LoopFPN 424186-1-48-0102 55026 AQ863 1827588 -

Total Florida Department of Transportation 1995586 -

Florida Department of Children and Families

Direct ProgramsPublic Safety Mental Health and Substance AbuseLocal Matching Grant 60115 LHZ32 65803 25740

Total Florida Department of Children and Families 65803 25740

TOTAL EXPENDITURES OF STATE FINANCIAL ASSISTANCE 3023633$ 25740$

TOTAL EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE 9902747$ 577624$

Notes

13-14 Local Government Water Supply Funding NA NA 24108

Basis of Presentation

(Concluded)

(1) Marion County received the following Local Government Water Supply Funding Assistance from WRWSA in FY14

The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal and state grant activity of Marion County Florida and is presented on the accrual basis of accounting The information in this schedule is presented in accordance with the requirements of OMB Circular A-133 Audits of States Local Governments and Non-Profit Organizations and Chapter 10550 Rules of the Auditor General Therefore some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements

Pass-Through Grantor Program Title Project Title

State Grantor

231

SCHEDULE OF FINDINGS AND QUESTIONED COSTS FEDERAL AWARD PROGRAMS AND STATE PROJECTS

FOR THE YEAR ENDED SEPTEMBER 30 2014 MARION COUNTY FLORIDA

PART A - SUMMARY OF AUDIT RESULTS 1 The auditorsrsquo report expresses an unmodified opinion on the basic financial statements

of Marion County Florida as of and for the year ended September 30 2014 2 No significant deficiencies relating to the audit of the financial statements are reported

in the report on internal control over financial reporting and on compliance and other matters based on an audit of the basic financial statements of Marion County Florida

3 No instances of noncompliance material to the basic financial statements of Marion

County Florida were disclosed during the audit (same report as No 2 above) 4 No significant deficiencies relating to the audit of the major federal programs and state

projects are reported in the report on compliance with requirements applicable to each major program and on internal control over compliance in accordance with OMB Circular A-133 and Chapter 10550 Rules of the Auditor General

5 The auditorsrsquo report on compliance for the major federal programs and state projects

for Marion County Florida expresses an unmodified opinion (same report as No 4 above)

6 The audit disclosed no findings required to be reported in accordance with

Section 510(a) of OMB Circular A-133 or Chapter 10550 Rules of the Auditor General relative to the major federal programs and state projects for Marion County Florida

7 The programsprojects tested as major programsprojects included the following Federal Programs US Department of Housing and Urban Development Community Development Block GrantsEntitlement Grants CFDA No 14218

US Department of Justice Justice Assistance Grant Cluster

Edward Byrne Memorial Justice Assistance Grant Programs CFDA No 16738 ARRAmdashPost Adjudicatory Drug Court Expansion CFDA No 16803

US Department of Transportation LAP Agreement CFDA No 20205

State Projects

Florida Department of Housing Finance Corporation State Housing Initiatives Partnership (SHIP) Program CFSA No 52901 Florida Department of Transportation Transportation Regional Incentive Program LAP Agreement SE 92nd Loop CSFA

No 55026

232

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ANDSTATE FINANCIAL ASSISTANCE

FOR THE FISCAL YEAR ENDED SEPTEMBER 30 2014MARION COUNTY FLORIDA

FederalFederal Federal AmountCFDA Pass-Through Expenditures Provided to

Number Grantor Number Only Subrecipients

US Department of Homeland Security

Passed through Florida Department of Community AffairsEmergency Management Performance Grant 97042 14-FG-IM-05-52-01-109 60519 - Emergency Management Performance Grant 97042 15-FG-4D-05-52-01-109 8831

Total Emergency Management Performance Grants 69351 -

Homeland Security Grant ProgramCitizen Corps Grant 97067 14-CC-K1-05-52-02-306 7000 - CERT Grant 97067 14-CI-K1-05-52-02-307 7000 - Domestic Security Funding 97067 12-DS-20-05-52-01-472 36561 - Domestic Security Funding 97067 13-DS-97-05-52-01-459 6304 - Domestic Security Funding 97067 13-DS-97-05-52-01-418 87053 - Domestic Security Funding 97067 14-DS-L5-05-52-01-340 50798 - Domestic Security Funding 97067 14-DS-L5-05-52-01-410 7581 -

Passed through Florida Department of Financial Services2011 State Homeland Security Grant Program 97067 FM293 95552 10355 2012 State Homeland Security Grant Program 97067 FM318 14660 -

Total Homeland Security Grant Program 312509 10355

Total US Department of Homeland Security 381860 10355

TOTAL EXPENDITURES OF FEDERAL AWARDS 6879114$ 551884$

(Continued)

Federal Grantor Pass-Through Grantor

Program Title Project Title

229

StateState State Amount

CSFA State Expenditures Provided to Number Identification Number Only Subrecipients

STATE FINANCIAL ASSISTANCE

Florida Department of Environmental Protection

Direct ProgramsCooperative Collection Center Grant

Hazardous Waste Cooperative Collection Center 37007 S0663 26947 -

Direct ProgramsDivert Wastewater Flows Projects

SS Regional Wastewater Treatment Fac to SSS Wastewtr Treatmt 37039 S0628 267853 -

Total Florida Department of Environmental Protection 294800 -

Florida Department of State

Direct ProgramsState Aid to Libraries 45030 14-ST-31 162340 -

Total Florida Department of State 162340 -

Florida Department of Community Affairs

Direct ProgramsEmergency Management Programs

Emergency Management Preparedness amp Assistance 31063 14-BG-83-05-52-01-042 43793 - Emergency Management Preparedness amp Assistance 31063 15-BG-83-05-52-01-042 65268

Total Emergency Management Programs 109061 -

Total Florida Department of Community Affairs 109061 -

Florida Housing Finance Corporation

Direct ProgramsState Housing Initiatives Partnership (SHIP) Program 52901 NA 377467 -

Total Florida Housing Finance Corporation 377467 -

Florida Fish and Wildlife Conservation Commission

Direct ProgramsFlorida Boating Improvement Program (FBIP) 77006 12259 18575 -

Total Florida Fish and Wildlife Conservation Commission 18575 -

Florida Department of Transportation

Direct ProgramsAviation Development Grants

JPA-Aircraft Parking Apron Dunnellon AirportFM 429799-1-94-01 55004 AQO81 138818 - JPA-Aircraft Parking Apron Dunnellon AirportFM 431547-1-94-01 55004 AR348 29181 -

Total Aviation Development Grants 167998 -

State Grantor Pass-Through Grantor

Program Title Project Title

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ANDSTATE FINANCIAL ASSISTANCE

FOR THE FISCAL YEAR ENDED SEPTEMBER 30 2014MARION COUNTY FLORIDA

(Continued)

230

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ANDSTATE FINANCIAL ASSISTANCE

FOR THE FISCAL YEAR ENDED SEPTEMBER 30 2014MARION COUNTY FLORIDA

StateState State Amount

CSFA State Expenditures Provided to Number Identification Number Only Subrecipients

Florida Department of Transportation continued

Direct Programs continuedTransportation Regional Incentive Program

LAP Agreement-SE 92nd LoopFPN 424186-1-48-0102 55026 AQ863 1827588 -

Total Florida Department of Transportation 1995586 -

Florida Department of Children and Families

Direct ProgramsPublic Safety Mental Health and Substance AbuseLocal Matching Grant 60115 LHZ32 65803 25740

Total Florida Department of Children and Families 65803 25740

TOTAL EXPENDITURES OF STATE FINANCIAL ASSISTANCE 3023633$ 25740$

TOTAL EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE 9902747$ 577624$

Notes

13-14 Local Government Water Supply Funding NA NA 24108

Basis of Presentation

(Concluded)

(1) Marion County received the following Local Government Water Supply Funding Assistance from WRWSA in FY14

The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal and state grant activity of Marion County Florida and is presented on the accrual basis of accounting The information in this schedule is presented in accordance with the requirements of OMB Circular A-133 Audits of States Local Governments and Non-Profit Organizations and Chapter 10550 Rules of the Auditor General Therefore some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements

Pass-Through Grantor Program Title Project Title

State Grantor

231

SCHEDULE OF FINDINGS AND QUESTIONED COSTS FEDERAL AWARD PROGRAMS AND STATE PROJECTS

FOR THE YEAR ENDED SEPTEMBER 30 2014 MARION COUNTY FLORIDA

PART A - SUMMARY OF AUDIT RESULTS 1 The auditorsrsquo report expresses an unmodified opinion on the basic financial statements

of Marion County Florida as of and for the year ended September 30 2014 2 No significant deficiencies relating to the audit of the financial statements are reported

in the report on internal control over financial reporting and on compliance and other matters based on an audit of the basic financial statements of Marion County Florida

3 No instances of noncompliance material to the basic financial statements of Marion

County Florida were disclosed during the audit (same report as No 2 above) 4 No significant deficiencies relating to the audit of the major federal programs and state

projects are reported in the report on compliance with requirements applicable to each major program and on internal control over compliance in accordance with OMB Circular A-133 and Chapter 10550 Rules of the Auditor General

5 The auditorsrsquo report on compliance for the major federal programs and state projects

for Marion County Florida expresses an unmodified opinion (same report as No 4 above)

6 The audit disclosed no findings required to be reported in accordance with

Section 510(a) of OMB Circular A-133 or Chapter 10550 Rules of the Auditor General relative to the major federal programs and state projects for Marion County Florida

7 The programsprojects tested as major programsprojects included the following Federal Programs US Department of Housing and Urban Development Community Development Block GrantsEntitlement Grants CFDA No 14218

US Department of Justice Justice Assistance Grant Cluster

Edward Byrne Memorial Justice Assistance Grant Programs CFDA No 16738 ARRAmdashPost Adjudicatory Drug Court Expansion CFDA No 16803

US Department of Transportation LAP Agreement CFDA No 20205

State Projects

Florida Department of Housing Finance Corporation State Housing Initiatives Partnership (SHIP) Program CFSA No 52901 Florida Department of Transportation Transportation Regional Incentive Program LAP Agreement SE 92nd Loop CSFA

No 55026

232

StateState State Amount

CSFA State Expenditures Provided to Number Identification Number Only Subrecipients

STATE FINANCIAL ASSISTANCE

Florida Department of Environmental Protection

Direct ProgramsCooperative Collection Center Grant

Hazardous Waste Cooperative Collection Center 37007 S0663 26947 -

Direct ProgramsDivert Wastewater Flows Projects

SS Regional Wastewater Treatment Fac to SSS Wastewtr Treatmt 37039 S0628 267853 -

Total Florida Department of Environmental Protection 294800 -

Florida Department of State

Direct ProgramsState Aid to Libraries 45030 14-ST-31 162340 -

Total Florida Department of State 162340 -

Florida Department of Community Affairs

Direct ProgramsEmergency Management Programs

Emergency Management Preparedness amp Assistance 31063 14-BG-83-05-52-01-042 43793 - Emergency Management Preparedness amp Assistance 31063 15-BG-83-05-52-01-042 65268

Total Emergency Management Programs 109061 -

Total Florida Department of Community Affairs 109061 -

Florida Housing Finance Corporation

Direct ProgramsState Housing Initiatives Partnership (SHIP) Program 52901 NA 377467 -

Total Florida Housing Finance Corporation 377467 -

Florida Fish and Wildlife Conservation Commission

Direct ProgramsFlorida Boating Improvement Program (FBIP) 77006 12259 18575 -

Total Florida Fish and Wildlife Conservation Commission 18575 -

Florida Department of Transportation

Direct ProgramsAviation Development Grants

JPA-Aircraft Parking Apron Dunnellon AirportFM 429799-1-94-01 55004 AQO81 138818 - JPA-Aircraft Parking Apron Dunnellon AirportFM 431547-1-94-01 55004 AR348 29181 -

Total Aviation Development Grants 167998 -

State Grantor Pass-Through Grantor

Program Title Project Title

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ANDSTATE FINANCIAL ASSISTANCE

FOR THE FISCAL YEAR ENDED SEPTEMBER 30 2014MARION COUNTY FLORIDA

(Continued)

230

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ANDSTATE FINANCIAL ASSISTANCE

FOR THE FISCAL YEAR ENDED SEPTEMBER 30 2014MARION COUNTY FLORIDA

StateState State Amount

CSFA State Expenditures Provided to Number Identification Number Only Subrecipients

Florida Department of Transportation continued

Direct Programs continuedTransportation Regional Incentive Program

LAP Agreement-SE 92nd LoopFPN 424186-1-48-0102 55026 AQ863 1827588 -

Total Florida Department of Transportation 1995586 -

Florida Department of Children and Families

Direct ProgramsPublic Safety Mental Health and Substance AbuseLocal Matching Grant 60115 LHZ32 65803 25740

Total Florida Department of Children and Families 65803 25740

TOTAL EXPENDITURES OF STATE FINANCIAL ASSISTANCE 3023633$ 25740$

TOTAL EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE 9902747$ 577624$

Notes

13-14 Local Government Water Supply Funding NA NA 24108

Basis of Presentation

(Concluded)

(1) Marion County received the following Local Government Water Supply Funding Assistance from WRWSA in FY14

The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal and state grant activity of Marion County Florida and is presented on the accrual basis of accounting The information in this schedule is presented in accordance with the requirements of OMB Circular A-133 Audits of States Local Governments and Non-Profit Organizations and Chapter 10550 Rules of the Auditor General Therefore some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements

Pass-Through Grantor Program Title Project Title

State Grantor

231

SCHEDULE OF FINDINGS AND QUESTIONED COSTS FEDERAL AWARD PROGRAMS AND STATE PROJECTS

FOR THE YEAR ENDED SEPTEMBER 30 2014 MARION COUNTY FLORIDA

PART A - SUMMARY OF AUDIT RESULTS 1 The auditorsrsquo report expresses an unmodified opinion on the basic financial statements

of Marion County Florida as of and for the year ended September 30 2014 2 No significant deficiencies relating to the audit of the financial statements are reported

in the report on internal control over financial reporting and on compliance and other matters based on an audit of the basic financial statements of Marion County Florida

3 No instances of noncompliance material to the basic financial statements of Marion

County Florida were disclosed during the audit (same report as No 2 above) 4 No significant deficiencies relating to the audit of the major federal programs and state

projects are reported in the report on compliance with requirements applicable to each major program and on internal control over compliance in accordance with OMB Circular A-133 and Chapter 10550 Rules of the Auditor General

5 The auditorsrsquo report on compliance for the major federal programs and state projects

for Marion County Florida expresses an unmodified opinion (same report as No 4 above)

6 The audit disclosed no findings required to be reported in accordance with

Section 510(a) of OMB Circular A-133 or Chapter 10550 Rules of the Auditor General relative to the major federal programs and state projects for Marion County Florida

7 The programsprojects tested as major programsprojects included the following Federal Programs US Department of Housing and Urban Development Community Development Block GrantsEntitlement Grants CFDA No 14218

US Department of Justice Justice Assistance Grant Cluster

Edward Byrne Memorial Justice Assistance Grant Programs CFDA No 16738 ARRAmdashPost Adjudicatory Drug Court Expansion CFDA No 16803

US Department of Transportation LAP Agreement CFDA No 20205

State Projects

Florida Department of Housing Finance Corporation State Housing Initiatives Partnership (SHIP) Program CFSA No 52901 Florida Department of Transportation Transportation Regional Incentive Program LAP Agreement SE 92nd Loop CSFA

No 55026

232

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ANDSTATE FINANCIAL ASSISTANCE

FOR THE FISCAL YEAR ENDED SEPTEMBER 30 2014MARION COUNTY FLORIDA

StateState State Amount

CSFA State Expenditures Provided to Number Identification Number Only Subrecipients

Florida Department of Transportation continued

Direct Programs continuedTransportation Regional Incentive Program

LAP Agreement-SE 92nd LoopFPN 424186-1-48-0102 55026 AQ863 1827588 -

Total Florida Department of Transportation 1995586 -

Florida Department of Children and Families

Direct ProgramsPublic Safety Mental Health and Substance AbuseLocal Matching Grant 60115 LHZ32 65803 25740

Total Florida Department of Children and Families 65803 25740

TOTAL EXPENDITURES OF STATE FINANCIAL ASSISTANCE 3023633$ 25740$

TOTAL EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE 9902747$ 577624$

Notes

13-14 Local Government Water Supply Funding NA NA 24108

Basis of Presentation

(Concluded)

(1) Marion County received the following Local Government Water Supply Funding Assistance from WRWSA in FY14

The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal and state grant activity of Marion County Florida and is presented on the accrual basis of accounting The information in this schedule is presented in accordance with the requirements of OMB Circular A-133 Audits of States Local Governments and Non-Profit Organizations and Chapter 10550 Rules of the Auditor General Therefore some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements

Pass-Through Grantor Program Title Project Title

State Grantor

231

SCHEDULE OF FINDINGS AND QUESTIONED COSTS FEDERAL AWARD PROGRAMS AND STATE PROJECTS

FOR THE YEAR ENDED SEPTEMBER 30 2014 MARION COUNTY FLORIDA

PART A - SUMMARY OF AUDIT RESULTS 1 The auditorsrsquo report expresses an unmodified opinion on the basic financial statements

of Marion County Florida as of and for the year ended September 30 2014 2 No significant deficiencies relating to the audit of the financial statements are reported

in the report on internal control over financial reporting and on compliance and other matters based on an audit of the basic financial statements of Marion County Florida

3 No instances of noncompliance material to the basic financial statements of Marion

County Florida were disclosed during the audit (same report as No 2 above) 4 No significant deficiencies relating to the audit of the major federal programs and state

projects are reported in the report on compliance with requirements applicable to each major program and on internal control over compliance in accordance with OMB Circular A-133 and Chapter 10550 Rules of the Auditor General

5 The auditorsrsquo report on compliance for the major federal programs and state projects

for Marion County Florida expresses an unmodified opinion (same report as No 4 above)

6 The audit disclosed no findings required to be reported in accordance with

Section 510(a) of OMB Circular A-133 or Chapter 10550 Rules of the Auditor General relative to the major federal programs and state projects for Marion County Florida

7 The programsprojects tested as major programsprojects included the following Federal Programs US Department of Housing and Urban Development Community Development Block GrantsEntitlement Grants CFDA No 14218

US Department of Justice Justice Assistance Grant Cluster

Edward Byrne Memorial Justice Assistance Grant Programs CFDA No 16738 ARRAmdashPost Adjudicatory Drug Court Expansion CFDA No 16803

US Department of Transportation LAP Agreement CFDA No 20205

State Projects

Florida Department of Housing Finance Corporation State Housing Initiatives Partnership (SHIP) Program CFSA No 52901 Florida Department of Transportation Transportation Regional Incentive Program LAP Agreement SE 92nd Loop CSFA

No 55026

232

SCHEDULE OF FINDINGS AND QUESTIONED COSTS FEDERAL AWARD PROGRAMS AND STATE PROJECTS

FOR THE YEAR ENDED SEPTEMBER 30 2014 MARION COUNTY FLORIDA

PART A - SUMMARY OF AUDIT RESULTS 1 The auditorsrsquo report expresses an unmodified opinion on the basic financial statements

of Marion County Florida as of and for the year ended September 30 2014 2 No significant deficiencies relating to the audit of the financial statements are reported

in the report on internal control over financial reporting and on compliance and other matters based on an audit of the basic financial statements of Marion County Florida

3 No instances of noncompliance material to the basic financial statements of Marion

County Florida were disclosed during the audit (same report as No 2 above) 4 No significant deficiencies relating to the audit of the major federal programs and state

projects are reported in the report on compliance with requirements applicable to each major program and on internal control over compliance in accordance with OMB Circular A-133 and Chapter 10550 Rules of the Auditor General

5 The auditorsrsquo report on compliance for the major federal programs and state projects

for Marion County Florida expresses an unmodified opinion (same report as No 4 above)

6 The audit disclosed no findings required to be reported in accordance with

Section 510(a) of OMB Circular A-133 or Chapter 10550 Rules of the Auditor General relative to the major federal programs and state projects for Marion County Florida

7 The programsprojects tested as major programsprojects included the following Federal Programs US Department of Housing and Urban Development Community Development Block GrantsEntitlement Grants CFDA No 14218

US Department of Justice Justice Assistance Grant Cluster

Edward Byrne Memorial Justice Assistance Grant Programs CFDA No 16738 ARRAmdashPost Adjudicatory Drug Court Expansion CFDA No 16803

US Department of Transportation LAP Agreement CFDA No 20205

State Projects

Florida Department of Housing Finance Corporation State Housing Initiatives Partnership (SHIP) Program CFSA No 52901 Florida Department of Transportation Transportation Regional Incentive Program LAP Agreement SE 92nd Loop CSFA

No 55026

232

SCHEDULE OF FINDINGS AND QUESTIONED COSTS FEDERAL AWARD PROGRAMS AND STATE PROJECTS

FOR THE YEAR ENDED SEPTEMBER 30 2014 MARION COUNTY FLORIDA

(Concluded)

PART A - SUMMARY OF AUDIT RESULTS (Concluded)

8 The threshold for distinguishing Type A and Type B programsprojects was $300000 for major federal award programs and $300000 major state financial assistance projects

9 Marion County Florida did qualify as a low-risk auditee pursuant to OMB Circular A-133 PART B - FINDINGS - FINANCIAL STATEMENTS 1 No matters were reported PART C - FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS 1 No matters were reported PART D - FINDINGS AND QUESTIONED COST - MAJOR STATE FINANCIAL ASSISTANCE

PROJECTS 1 No matters were reported PART E - OTHER ISSUES 1 No summary Schedule of Prior Audit Findings is required because there were no prior

audit findings related to federal programs or state projects 2 No Corrective Action Plan is required because there were no findings required to be

reported under the Federal or Florida Single Audit Acts

233

INDEPENDENT ACCOUNTANTSrsquo REPORT ON COMPLIANCE WITH SECTION 218415 FLORIDA STATUTES

The Honorable Board of the County Commissioners Marion County Florida Ocala Florida

Report on Compliance We have examined Marion County Florida (the County) compliance with the requirements of Section 218415 Florida Statutes as of and for the year ended September 30 2014 as required by Section 10556(10)(a) Rules of the Auditor General Managementrsquos Responsibility Management is responsible for the Countyrsquos compliance with those requirements Accountantsrsquo Responsibility Our responsibility is to express an opinion on the Countyrsquos compliance based on our examination Our examination was conducted in accordance with the attestation standards established by the American Institute of Certified Public Accountants and accordingly included examining on a test basis evidence about the Countyrsquos compliance with those requirements and performing such other procedures as we considered necessary in the circumstances We believe that our examination provides a reasonable basis for our opinion Our examination does not provide a legal determination of the Countyrsquos compliance with specified requirements Opinion In our opinion the County complied in all material respects with the aforementioned requirements for the year ended September 30 2014 Restriction on Use This report is intended solely for the information and use of the Legislative Auditing Committee members of the Florida Senate and the Florida House of Representatives the Florida Auditor General Federal and other granting agencies the Council Members and applicable management and is not intended to be and should not be used by anyone other than those specified parties March 5 2015 Ocala Florida

234

MANAGEMENT LETTER The Honorable Board of the County Commissioners Marion County Florida Ocala Florida Report of the Financial Statements We have audited the basic financial statements of Marion County Florida (the County) as of and for the fiscal year ended September 30 2014 and have issued our report thereon dated March 5 2015 Auditorsrsquo Responsibility We conducted our audit 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 Office of Management and Budget (OMB) Circular A-133 Audits of States Local Governments and Non-Profit Organizations and Chapter 10550 Rules of the Auditor General Other Reports and Schedule We have issued our Independent Auditorsrsquo 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 Auditorsrsquo Report on Compliance for Each Major Federal Program and State Project and on Internal Control Over Compliance in Accordance with OMB Circular A-133 and Chapter 10550 Rules of the Auditor General Schedule of Findings and Questioned Costs and Independent Accountantsrsquo Report on Compliance with Section 218415 Florida Statutes Disclosures in those reports and schedule which are dated March 5 2015 should be considered in conjunction with this management letter Prior Audit Findings Section 10554(1)(i)1 Rules of the Auditor General requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report There were no audit recommendations made in the preceding audit report Official Title and Legal Authority Section 10554(1)(i)4 Rules of the Auditor General requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter unless disclosed in the notes to the financial statements The legal authority for the County and its component units is reported in Note 1 to the basic financial statements

235

The Honorable Board of the County Commissioners Marion County Florida Ocala Florida

MANAGEMENT LETTER (Concluded)

Financial Condition Section 10554(1)(i)5a Rules of the Auditor General requires that we report the results of our determination as to whether or not the County has met one or more of the conditions described in Section 218503(1) Florida Statutes and identification of the specific condition(s) met In connection with our audit we determined that the County did not meet any of the conditions described in Section 218503(1) Florida Statutes Pursuant to Sections 10554(1)(i)5c and 10556(8) Rules of the Auditor General we applied financial condition assessment procedures It is managementrsquos responsibility to monitor the Countyrsquos financial condition and our financial condition assessment was based in part on representations made by management and the review of the financial information provided by same Annual Financial Report Section 10554(1)(i)5b Rules of the Auditor General requires that we report the results of our determination as to whether the annual financial report for the County for the fiscal year ended September 30 2014 filed with the Florida Department of Financial Services pursuant to Section 21832(1)(a) Florida Statues is in agreement with the annual financial report for the fiscal year ended September 30 2014 In connection with our audit we determined that these two reports were in agreement Other Matters Section 10554(1)(i)2 Rules of the Auditor General requires that we address in the management letter any recommendations to improve financial management In connection with our audit we did not have any such recommendations Section 10554(1)(i)(3) Rules of the Auditor General requires that we address noncompliance with provisions of contracts or grant agreements or abuse that have occurred or are likely to have occurred that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance In connection with our audit we did not have any such findings Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee members of the Florida Senate and the Florida House of Representatives the Florida Auditor General Federal and other granting agencies the Board of County Commissioners and applicable management and is intended to be and should not be used by anyone other than these specified parties March 5 2015 Ocala Florida

236

CLERK OF THE CIRCUIT COURT AND COMPTROLLER

David R Ellspermann

MARION COUNTY

IMPACT FEE AFFIDAVIT

As the Chief Financial Officer I certify that the County of Marion County Florida has complied with Florida Statute 16331801

I IDate

Sworn to and subscribed before me this

~Hlof ~ knu11tL~ 2015 fIbullbull

~i~vr~ MARY GOWENS fo( ~~ Commission FF 136374 ~middot~lsectr11 Expires June 252018~Iif~~ Bonded Thru Trur flin hIunnce 800-385-70UIljJilOtaf (At tawenAl2

Notary

Marion County Clerk ofthe Circuit Court and Comptroller Post Office Box 1030middot Ocala Florida 34478-1030middot Telephone (352) 671-5604middot Facsimile (352) 671-5600middot wwwmarioncountycierkorg

237