HomeMy WebLinkAboutR-84-0169J'z84-5&
RESOLUTION NO:��
A RESOLUTION AUTHORIZING THE CITY MANAGER OF THE
CITY OF MfAMI TO EXPEND $41,389,65 FROM SPECIAL
PROGRAMS AND ACCOUNTS/CONTINGENT FUND TO REIMBURSE
THE SOUTH FLORIDP, EMPLOYMENT AND TRAINING CONSORTIUM
(SFETC) FOR 1974=77 CETA AUDIT DISALLOWANCES; AND
FURTHER AUTHORIZING THE CITY MANAGER TO REFUND THE
SFETC, FROM AVAILABLE FUNDS IN CETA ACCOUNTS, IN THE
AMOUNTS OF $333,002 AND $63i552 FOR OVER REIMBURSEMENTS
MADE TO THE CITY BY THE SFETC,
WHEREAS, between 1974 and 1983 the City of Miami received CETA grants
from the SFETC with total funding of approximately 18 million dollars; and
WHEREAS, program audits have been conducted to determine if grant expenditures
were made in compliance with CETA regulations; and
WHEREAS, the City is eligible to receive $41,389.65 for previously unreimbursed
CETA costs upon payment by the City of an identical amount for 1974-77 audit disa-
llowances; and
WHEREAS, program audits have identified certain double and over reimbursements
made by the SFETC to the City under CETA grants between 1978 and 1981; and
WHEREAS, the City of Miami desires to remedy audit disallowances and over
reimbursements related to CETA programs;
NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY OF MIAMI, FLORIDA:
Section 1. The City Manager is hereby authorized to expend $41,389.65 from
Special Programs and Accounts/Contingent Fund to reimburse the SFETC for 1974-77
CETA disallowed costs.
Section 2. The City Manager is hereby authorized to refund the SFETC, from
available funds in CETA accounts, in the amounts of $333,002 and $63,552 for over
reimbursements made to the City by the SFETC in 1978-79 and 1980-81, respectively.
PASSED AND ADOPTED this 9th day of February ,1984
ATTEST;
Maurice A. Ferre
M A Y 0 R
{
K Gs PONG Z e ERK
CITY CO ISSION
MEETING OF
FES 9 1984
S RESQEtlit ,� �,a. :16
REMARKS,
l)k9VAktb AND APPROVED BY t
ROBt9T F. CLARKo DEPUTY CITY ATTORNEY
APPROVED AS TO FORM AND CORRECTNESS:
440NO,
SE R. GARCIA—PIEDROSA, CITY ATTORNEY
i
74
` 1
CITY Of MI.1R!l "'OR101%
INTEROFFICE MEMC)RANDUM G '
i
i
Howard V. Gary January 20, 1584 r�.F
City Manager
Proposed Resolution to refund
CETA audit disallowances and
over reimbursements,
R.71.1 Robert D. Krause t�L ' ` < <
Director
Department of Human Resources Three
it is recommended that the City Commission approve
a Resolution authorizing the City Manager to re-
fund the South Florida Employment and Training
Consortium (SFETC) for CETA audit disallowances
and over reimbursements, per the attached Resolu-
tion.
During the period 1974 to 1983 the City of Miami received CETA grants
from the SPETC in the approximate total amount of 78 million dollars.
Program audits have been conducted periodically to determine if grant
expenditures were made in conformance with CETA regulations. The
current status of CETA audits is shown in the attached table.
The auditors have identified $396,554 that were over reimbursed to
the City by the SFETC in 1978-79 ($333,002) and 1980-81 ($63,552).
These funds are CETA dollars that the City was not eligible to collect
and should be refunded to the SFETC. Enclosed is a Schedule listing
these over reimbursements.
In addition, certain expenditures in conflict with CETA regulations
have resulted in audit disallowances. The amount of final disallowed
cots for 1974-77 is $56,293. For more recent years the final disallow-
ance is not known yet because appeals of questioned costs are pending.
The SFETC has informed us that it will reimburse the City $41,389.65
for CETA costs which were never charged to the grants, upon payment
by the City of an equal amount for 1974-77 disallowed costs. It is,
therefore, recommended that the 1974-77 disallowances be reduced at
this time by $41,389.65. This will leave a disallowed balance of
$14#903.35 for 1974-77.
For 1978 through 1983 $3,580 have been disallowed and $153,142 are
pending appeal.
Action to completely resolve the remaining disallowed costs will be
deferred until there is a determination on the pending appeals and
the total amount of final disallowed costs is known.
84-169 ,
I o 0
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84mmIL69 ,
74
CITY OF F'LOPI04
INTER-C)FFICE MEMORANDUM �✓
Howard V: Gary ., January 20, 1984tE
City Manager
,- Proposed Resolution to refund
' CETA audit disallowances and
k
over reimbursements,
__,.,.•, Robert D. Krause
Director
Department of Human Resources Three
it is recommended that the City Commission approve
a Resolution authorizing the City Manager to re-
fund the South Florida Employment and Training
Consortium (SFETC) for CETA audit disallowances
and over reimbursements# per the attached Resolu-
tion.
During the period 1974 to 1983 the City of Miami received CETA grants
from the SFETC in the approximate total amount of 78 million dollars.
Program audits have been conducted periodically to determine if grant
expenditures were made in conformance with CETA regulations. The
current status of CETA audits is shown in the attached table.
The auditors have identified $396#554 that were over reimbursed to
the City by the SFETC in 1978-79 ($333,002) and 1980-81 ($63,552).
These funds are CETA dollars that the City was not eligible to collect
and should be refunded to the SFETC. Enclosed is a Schedule listing
these over reimbursements.
In addition, certain expenditures in conflict with CETA regulations
have resulted in audit disallowances. The amount of final disallowed
cots for 1974-77 is $56,293. For more recent years the final disallow-
ance is not known yet because appeals of questioned costs are pending.
The SFETC has informed us that it will reimburse the City $41,389.65
for CETA costs which were never charged to the grants, upon payment
by the City of an equal amount for 1974-77 disallowed costs. It is,
therefore, recommended that the 1974-77 disallowances be reduced at
this time by $41,389.65. This will leave a disallowed balance of
$14,903.35 for 1974-77.
For 1978 through 1983 $3,580 have been disallowed and $153,142 are
pending appeal.
Action to completely resolve the remaining disallowed costs will be
deferred until there is a determination on the pending appeals and
the total amount of final disallowed costs is known.
84 169 .
I
CETA AUDITS
ALLOWED
UNDER APPEAL
DISALLpk7ED
_ kEe,)WIEND£U PAYMENT
t ALANCE
YEAR
FUNDING
QUE$TIDNED
$ 56,293
$ 41,389.65
$14.,903_35
1974-77
418,172,739
$1.799.685
$1,743,392
_0_
$
333,002.00`
34.04
1978-79
29,878,431
994,521
b15,714
45,77i
333,036
63,552_00'
3,546.09
1980-81
25,133,031
793,693
620,4
106, 133
67,09862
-0"
-
1982-83
5r315,423
1,523
285
1,238
eErn,ti�r
-----------
��
$437,943.65
$13,483.35
$76,499.624
$3,589,422
$2,979,853
$153,142
$456,417
* Represents over
or duplicate
reimbursement.
SCHEDULE OF CM OVER REIMAURSVMTS
1978-79
$ 16,913 (E-1)
2,249 (E-2)
76,659 (E-3)
55053 (E+4)
117,405 (G=1)
1,730 (G-3)
.�33,002
1930=a1
$13428 (N)
524__.(0)
$63,552
E-1 Reimbursed Coss not Reconciled to:General Ledger
E-2 Unemployment Compensation Refund
E-3 Duplicate Reimbursement for Retroactive pay Increase
E-4 Excess Accruals Reimbursed by Prime Sponsor
G-1 Estimated Costs Reimbursed not Expended
G-3 Excess Workers Compensation Reimbursement
G-4 Disability Pay Reimbursed as Wages in Error
N Duplicate Workers Compensation Reimbursement
O Duplicate Group Insurance Reimbursement
r _.
1
ditY bF MIAW i=LdRIOA
INTPEWOPPICt MtMORANOUM
Pobert F , Clark DAtF January 200 1984
DepUt- City Attorney
SUajECT i ro .osead Resoluti cn L refund
CETA audit disallowances and
over reimbursements:
FaoM Robert D. Krause REFERENCES:
Director
Department of Human Resources ENCLOSURES Four
Encl used "lease find a ^rcocse::; =-er me '- _ _.. .:...�.. _._
"ertaining tc the above sub -act. ^2-,-s is
C:.g c r _ abr�-_ meeting � j _ S .
I., ;.here are any questions, please contact Frank Rodriguez a!: 66-27.
Thank vou.
ditY Off' MIAMI, PLOA10A
IN' CO.OP I IE MtMOAANOUM
ro. Howard V. Gary DATE. January 20, 1984 IrMt•
City Manager
SIIBJEG1 Proposed Resolution to refund
CETA audit disallowances and
over reimbursements.
-ROM Robert D. Krause J� J,/, REFERENCES
Director
Department of Human Resources ENCLOSURES. Three
It is recommended that the City Commission approve
a Rasc1u4ion aut.".orizinq the City ,tanager to re-
fund the South Florida Emt)loyment and Training
Consortium (SFETC) for CETA audit disallowances
and over reimbursements, per the attached Resolu-
tion.
During the period 1974 to 1983 the City of Miami received CETA grants
from the SFETC in the approximate total amount of 78 million dollars.
Program audits have been Conducted periodically to determine if grant
expenditures were made in conformance with CETA regulations. The
current status of CETA audits is shown in the attached table.
The auditors have identified $396,554 that were over reimbursed to
the City by the SFETC in 1978-79 ($333,002) and 1980-81 ($63,552).
These funds are CETA dollars that the City was not eligible to collect
and should be refunded to the SFETC. Enclosed is a Schedule listing
these over reimbursements.
In addition, certain expenditures in conflict with CETA regulations
have resulted in audit disallowances. The amount of final disallowed
cots for 1974-77 is $56,293. For more recent years the final disallow-
ance is not known yet because appeals of questioned costs are pending.
The SFETC has informed us that it will reimburse the City $41,389.65
for CETA costs which were never charged to the grants, upon payment
by the City of an equal amount for 1974-77 disallowed costs. It is,
therefore, recommended that the 1974-77 disallowances be reduced at
this time by $41,389.65. This will leave a disallowed balance of
$14,903.35 for 1974-77.
For 1978 through 1983 $3v W have been disallowed and $163,142 are
pending appeal.
Action to completely resolve the remaining disallowed costs will be
deferred until there is a determination on the pending appeals and
the total amount of final disallowed costs is mown.
2 4- - Ma
Cl" OP MIAMI, FLOIlIbA
INTER-OPPICE MEMORANCUM
to Howard V, Gary DAM January 20, 1584 FILC
r City Manager
sudjECt Proposed Resolution to refund
CETA audit disallowances and
over reimbursements,
-RoM Robert D, Krause ;% REFERENCES
Director a '`
Department of Human Resources ENCLOSURES. Three
It is recommended that the City Commission approve
a ,Rescl.u`ion authorizing the City. ".tanager to re-
fund the South Florida Employment and Training
Consortium (SFETC) for CETA audit disallowances
and over reimbursements, per the attached Resolu-
tion.
During the period 1974 to 1983 the City of Miami received CETA grants
from the SFETC in the approximate total amount of 78 million dollars.
Program audits have been conducted periodically to determine if grant
expenditures were made in conformance with CETA regulations. The
current status of CETA audits is shown in the attached table.
The auditors have identified $396,554 that were over reimbursed to
the City by the SFETC in 1978-79 ($333,002) and 1980-81 ($63,552).
These funds are CETA dollars that the City was not eligible to collect
and should be refunded to the SFETC. Enclosed is a Schedule listing
these over reimbursements.
In addition, certain expenditures in conflict with CETA regulations
have resulted in audit disallowances. The amount of final disallowed
cots for 1974-77 is $56,293. For more recent years the final disallow-
ance is not known yet because appeals of questioned costs are pending.
The SFETC has informed us that it will reimburse the City $41089.65
for CETA costs which were never charged to the grants, upon payment
by the City of an equal amount for 1974-77 disallowed costs. It is,
therefore, recommended that the 1974-77 disallowances be reduced at
this time by $41,389.65. This will leave a disallowed balance of
$14 # 903. 35 for 1974-77.
For 1978 through 1983 $3,580 have been disallowed and $153,142 are
pending appeal,
Action to completely resolve the remaining disallowed costs will be
deferred until there is a determination on the pending appeals and
the total amount of final disallowed costs is known.
84owl6o ,
.
CETA AUDITS
YEAR
FUNDING
QUESTIDh'ED
AyLOWED
UNDER L
DISAI.IAiVL
1974-77
SI:8.172,739
$1,799,685
$1,743,392
$ -0-
$ 56,293
1978-79
29,878,431
994.521
6i5.714
45.771
333,036
1990-91
25.233.031
793,693
620,462
106.133
67,098
1982=83
5.315,423
1,523
285
1,238
PENDING
$78.:99.624
$3,589,422
$2,979,853
$153— 14Z _
*456,4 7�
* Represents over or duplicate reimbursement_ ,
kIC1-1WEND DPD PAYMENT
r
BALANCE
$ 41,389.65
$14.903_35
333'y002.00r
34.0G0
63,552.00-
3,546.M
-0-
-0-.
$437,943'-65
S18,483'..35
61
8CH9bUU GF CM OVER. RElMitMMS
1�7a�79
S 16,913 (E-1)
2,249 (E=2)
76,659 (E=3)
55,353 (E=4)
117,405 (G�1)
17#780 (0-3)
u_, a 1 ( G
$333, )t)2
i980-81
$13,028 {N)
$63,552
E-1 Reimbursed Costs not Reconciled to General Ledger
E-2 Unemployment Compensation Refund
E-3 Duplicate Reimbursement for Retroactive pay increase
E-4 Excess Accruals Reimbursed by Prime Sponsor
G-1 Estimated Costs Reimbursed not Expended
G-3 Excess Workers Compensation Reimbursement
G-4 Disability Pay Reimbursed as Wages in Error
N Duplicate Workers Compensation Reimbursement
0 Duplicate Group Insurance Reimbursement
dItY OF MIAMI. ftLdA1bA
INTFER&OPPIde MtMOAANOUM
Robert F. Clark QAtt. January 20, 1984 PILt
Deputy City Attcrney
SUBJECT Prop
osed Resolution to refund
CETA audit "'ILial1cwances and
over reimbursements.
FROM Robert D. Krause
REFERENCES:
Director
Department of Human Resources ENCLOSURES. Four
Enclosed please find a proposed Resolution, cover memo and attachments
pertaining to the above subject. This Resolution is for
City Commission meeting o,,: February
I
144 there are any questions, please contact Frank at 6627.
Thank you.
CitY OP MIAMI. PL-dRIbA
IN1`9WOP ICE MCM45AANCUM
To. Howard V. Cary
City Manager
FROM Robert D. Krause
Director
Department of Human Resources
OATE January 20, 1984 FiLlt;
SUdA T Proposed resolution to refund
CETA ,audit disallowances and
over reimbursements.
REFERENCES:
ENCLOSURrS. Three
:t is reccmmended that the City Commission approve
a ReoGlu--on authorizina the City Manager to ra-
rand the South Florida Employment and 'training
Consortium (SFETC) for CETA audit disallowances
and over reimbursements, per the attached Resolu-
tion.
During the period 1974 to 1983 the City of Miami received CETA grants
from the SFETC in the approximate total amount of 79 million dollars.
Program audits have been conducted periodically to determine if grant
expenditures were made in conformance with CETA regulations. The
current status of CETA audits is shown in the attached table.
The auditors have identified $396,554 that were over reimbursed to
the City by the SFETC in 1978-79 ($333,002) and 1980-81 ($63,552).
These funds are CETA dollars that the City was not eligible to collect
and should be refunded to the SFETC. Enclosed is a Schedule listing
these over reimbursements.
in addition, certain expenditures in conflict with CETA regulations
have resulted in audit disallowances. The amount of final disallowed
cots for 1974-77 is $56,293. For more recent years the final disallow-
ance is not known yet because appeals of questioned costs are pending.
The SFETC has informed us that it will reimburse the City $41,389,65
for CETA costs which were never charged to the grants, upon payment
by the City of an equal amount for 1974-77 disallowed costs. It is,
therefore, recommended that the 1974-77 disallowances be reduced at
this time by $41,389.65. This will leave a disallowed balance of
$14#903.35 for 1974-77.
For 1978 through 1983 $3,580 have been disallowed and $153,142 are
pending appeal.
Action to completely resolve the remaining disallowed costs will be
deferred until there is a determination on the pending appeals and
the total amount of final disallowed costs is known.
CETA AUDITS
YEAR
rUNDING
QUESTIONED
ALLOWED
UNDER APPEAL
DISALLOWTEL"
.1974-77
$28.172.739
$1.799,665
$1,743,392
$ -0-
$ 56,293
1978-79
29,878.431
994,521
625,714
45,771
333,036
1980-61
25,133,031
793,693
620,462
106,133
67,098
1982-23
5,315.423
1,523
295
1,238
PENDIiG.
$78,499,624
63.589,422
$2,979,853
$153,142
$450,417
* Represents over or duplicate reimbursement.
RECfrMENDED PAYMENT
BkLMICE
$ 41,389.65
$14,903,35
333,002.00*
34.0&
63,552_00*
3,546.00
-0-
-0-
$4.37,943.65 518,.4b3-35
SCHM= CSC'_ MA OM 9B1.MBUR89MMT5
19?8=79
L /.49 iE-2)
76,659 (E-3)
53,353 (E-4)
117,405 (G-1)
17,780 (G-3)
.46.643 (G-4)
002-
1580-81
$13,028 (a)
_50,r5-2+__(_0)
$63t552
E-1 Reimbursed Costs not Reconciled to General Ledger
E-2 Unemployment Compensation Refund
E-3 Duplicate Reimbursement for Retroactive pay Increase
E-4 Excess Accruals Reimbursed by Prime Sponsor
G-1 Estimated Costs Reimbursed not Expended
G-3 Excess Workers Compensation Reimbursement
G-4 Disability Pay Reimbursed as Wages in Error
f N Duplicate Workers Compensation Reimbursement
jO Duplicate Group Insurance Reimbursement
4