broward office o fth e inspector g e neral ......to : broward office o fth e inspector g e neral...

To

BROWARD OFFICE OFTH E INSPECTOR G E NERAL

MEMORANDUM

Honorabl e Lesa Peerman Mayor City of Margate and Members City of Margate City Co mmi ssion

Douglas Smith MCRA Exec utive Director

f~From John W Scott Inspector General

Date July 22 2014

Subject OIG Final Report Re Misconduct by the Margate Community Redevelopment Agency in the Handling of Taxpayer Funds Ref OIG 13-0JSA

Attached please find the final re po11 ofthe Broward Office of the Inspector General (O IG) regard ing th e above-captioned matter The OIG investi gation found that the Margate Community Redeve lopment Agency (MCRA) engaged in misconduct in con nection with the handling of tax incremen t financing (T IF) funds it received from Broward County and other taxing authori ties

Specificall y the O IG in ves tigation determined that the MCRA failed to comply with the requirements of Florida law for the allocation and disposition ofTIF fun ds We fo und that the MCRA has a pattern of intentionall y retaining excess funds for later use in whateve r unspec ifi ed matter it desired The MCRA s failure to appropriate the money in accordance with any legall y prescribed alternatives has resulted in a debt to Broward Co unt y of approx imately $27 mi llion for the TIF monies contributed in fi sca l yea rs 2008-20 12 At the conclusion of the report the OIG recommends that the MCRA promptl y deve lop procedures that will ensure legal compl iance for the handling of the taxp aye r funds it receives By way o f the report we have also referred this matter to the Broward Board of Co unty Commissioners and the Broward County Administrator for any action they deem appropriate

Attac hm ent

cc Ho norab le Barbara Sharief Mayor Broward County and Members Broward Board o f County Commi ss ioners

Bertha Henry County Administrator Joni Armstrong Coffey County Attorney Individ uals previously provided a Pre liminary Report (under sepa rate cover)

John Scull Inspector Cleneral

One North l lnimiddotcrs it y Drimiddotc Suite Ill middotPlantatio n Florid lt~ ~3~24 o (Y54) ~57-7S73 o Fax (954) 357 -7857

wwwbrowardi gnrg bull (li54) 357-I IPS

BROWARD OFFICE

OF THE INSPECTOR GENERAL

FINAL REPORT

===========================================================

OIG 13-015A July 22 2014

Misconduct by the Margate Community Redevelopment Agency in the Handling of Taxpayer Funds

BROWARD OFFICE OF THE INSPECTOR GENERAL

FINAL REPORT RE MISCONDUCT BY THE MARGATE COMMUNITY REDEVELOPMENT AGENCY IN THE HANDLING OF TAXPAYER FUNDS

SUMMARY

In January 2014 the Broward Office of the Inspector General (OIG) began an investigation into allegations that the Margate Community Redevelopment Agency (MCRA) violated state law by failing to properly allocate or dispose of tax increment financing (TIF) funds it received from Broward County and other taxing authorities Florida Statutes allow local governments to establish and manage special redevelopment districts called Community Redevelopment Agencies (CRAs) which are funded by a portion of taxes that would otherwise be used as general funds by other taxing authorities The CRAs are subject to a variety of laws that govern the spending and retention of the funds diverted to their use for redevelopment

In 2013 the OIG as a result of information discovered in prior investigations developed specific concerns that municipal CRAs in Broward County had disregarded a variety of legal restrictions in connection with the allocation or disposition of TIF funds In addition a review of public information revealed that a number of the CRAs appeared to be in violation of Florida Statute sect 163387(7) which mandates the allocation or disposition of monies remaining in the CRA Redevelopment Trust Fund (RTF) at the end of each fiscal year1 To comply with the statute a CRA must allocate the excess monies to a specific project to be completed within three years pay down existing debt or place the monies in escrow for the purpose of paying down existing debt If a CRA does not elect any of these three options the only remaining option is to return the unused funds to the taxing authorities that contributed them to the CRA The taxing authorities that contribute TIF to the MCRA are Broward County the North Broward Hospital District and the City of Margate

The OIG investigation substantiated the allegations We determined that the MCRA engaged in misconduct by historically failing to properly allocate or dispose of monies remaining in the RTF in accordance with the statute2 MCRA officials claimed that the funds were allocated to the long-awaited City Center project which has been delayed by a number of issues not related to the availability of TIF However a review of CRA records shows the MCRArsquos pattern of intentionally retaining excess unallocated funds for later use in whatever unspecified manner it desired The OIG investigation determined that the MCRArsquos failure to appropriate the money in accordance

1 As required by Florida Statutes the MCRA operates on a fiscal year (FY) basis beginning on October 1st and ending on September 30th of each year For example FY 2011-2012 for the MCRA began on October 1 2011 and ended on September 30 20122 Section 1201(A)(2) of the Charter of Broward County (Charter) defines misconduct to include any violation of state statute

OIG 13-015A July 22 2014 of 13

BROWARD OFFICE OF THE INSPECTOR GENERAL FINAL REPORT RE MISCONDUCT BY THE MARGATE COMMUNITY

REDEVELOPMENT AGENCY IN THE HANDLING OF TAXPAYER FUNDS

with any of the statutersquos prescribed alternatives has resulted in a debt to Broward County of approximately $27 million for TIF monies contributed in fiscal years 2008-20123

OIG CHARTER AUTHORITY

Section 1201 of the Charter of Broward County (Charter) empowers the Broward Office of the Inspector General to investigate misconduct and gross mismanagement within the Charter Government of Broward County and all of its municipalities This authority extends to all elected and appointed officials employees and all providers of goods and services to the County and the municipalities On his own initiative or based on a signed complaint the Inspector General shall commence an investigation upon a finding of good cause As part of any investigation the Inspector General shall have the power to subpoena witnesses administer oaths require the production of documents and records and audit any program contract and the operations of any division of the County its municipalities and any providers

The Broward Office of the Inspector General is also empowered to issue reports including recommendations and to require officials to provide reports regarding the implementation of those recommendations

RELEVANT GOVERNING AUTHORITIES

Redevelopment Trust Funds and the Requirement for Proper Disposition at Year-End

Chapter 163 Part III Florida Statutes also known as the ldquoCommunity Redevelopment Act of 1969rdquo authorizes local governments to create CRAs for the purpose of redeveloping slums and blighted areas Chapter 163 also contains requirements that address the CRArsquos powers and limitations funding expenditure restrictions and reporting and audit requirements

Section 163360(b) and 163362 require CRAs to provide detailed CRA Plans including the specific identification of the projects that will be undertaken the financing of those projects and estimated time frames for their completion

CRA projects may be funded through TIF whereby the CRA receives 95 percent of the annual taxes on the appreciated value of properties within its boundaries since the effective date of the ordinance providing for the funding A CRA utilizing TIF must establish an RTF Florida Statute sect 163387 ndash Redevelopment Trust Fund ndash specifies the mandated sources uses and disposition of the RTF for CRAs established in Florida Among the matters prescribed by the statute is the requirement for proper disposition of money which remains in the trust fund on the last day of each fiscal year Florida Statute sect 163387(7) states the following

3 This estimate is provided for informational purposes only and is intended to enable the public and elected officials to assess potential fiscal impact The methodology used to approximate this estimate is detailed on pages 7-8 of this report

OIG 13-015A July 22 2014 Page 2 of 13



(7) On the last day of the fiscal year of the community redevelopment agency any money which remains in the trust fund after the payment of expenses pursuant to subsection (6) for such year shall be

(a) Returned to each taxing authority which paid the increment in the proportion that the amount of the payment of such taxing authority bears to the total amount paid into the trust fund by all taxing authorities for that year

(b) Used to reduce the amount of any indebtedness to which increment revenues are pledged

(c) Deposited into an escrow account for the purpose of later reducing any indebtedness to which increment revenues are pledged or

(d) Appropriated to a specific redevelopment project pursuant to an approved community redevelopment plan which project will be completed within 3 years from the date of such appropriation

THE ENTITY COVERED IN THIS REPORT

The Margate Community Redevelopment Agency

The MCRA was approved by Broward County and created by the Margate City Commission in 1996 The MCRA RTF was established by the Commission in December 1997 The MCRA approved updated CRA Plans in 2001 and again in 2009 As authorized by Florida Statute Chapter 163 the MCRA is governed by the MCRA Board of Directors (the Board) which is comprised of the members of the Margate City Commission

From the time of its inception through December 31 2012 Broward County has contributed approximately $185 million in TIF monies to the MCRA The MCRA also receives TIF contributions from the North Broward Hospital District (currently dba Broward Health) and received TIF contributions from the Childrenrsquos Services Council of Broward County until FY 2004

INVESTIGATION

This investigation was predicated on information developed by the OIG that indicated the MCRA failed to properly allocate or dispose of monies remaining in the RTF at the end of each fiscal year as mandated by statute The OIG investigation substantiated the allegation

The investigation included the examination of substantial documentation by OIG Special Agents and the OIG Audit Manager including but not limited to the 2009 MCRA Plan (the 2009 Plan) the 2008 MCRA Town Center Master Plan the 2003 MargateSR 7 Charrette Master Plan the 2013 Madison Marquette Retail Services LLC (MM) Civic Center Redevelopment Project Presentation MCRA Comprehensive Annual Financial Reports MCRA annual budgets MCRA

OIG 13-015A July 22 2014 Page 3 of 13



annual resolutions to approve the annual budgets MCRA accounting records MCRA bank statements and Broward County Property Appraiser records OIG staff also met with MCRA officials including the MCRA Attorney and newly contracted Assistant Director as well as the MCRA Finance Director and Margate Assistant City Manager Additionally the former MCRA Executive Director and the MCRA Finance Director were interviewed 4

The OIG Review of Accounting Records Revealed Significant Unreserved Cash

Florida Statutes require that on the last day of the fiscal year CRAs must choose one of four options for any funds left in the RTF None of the options permits a CRA to retain the money as a cash reserve unappropriated and unreserved for an unspecified future use or allocation Accordingly the OIG reviewed CRA accounting reports to ascertain whether CRAs were rolling over unreserved cash balances The OIGrsquos initial review of the MCRArsquos accounting records revealed that as of the end of FY 2011-2012 it had a cash balance of $14326524 despite only generating $4358147 in revenue for the year 5 6 Further the entire MCRA RTF balance for the year was recorded in accounts prescribed by Florida statutes for Unreserved Funds7 After completing our initial review we notified the MCRA of our concern that it had failed to allocate or dispose of such a large amount of TIF monies

MCRA officials responded that the designation of the cash balance as unreserved was unintentional and maintained that the funds had indeed been appropriated even if such appropriation had not been indicated in the official accounting reports The officials stated that a review performed by MCRA management subsequent to the OIGrsquos request for records had disclosed the oversight which they had corrected by accounting entries to allocate a portion of the RTF funds to the ldquoLand Acquisitionrdquo accounts in the ldquoFund Equityrdquo section of MCRA Balance Sheet

4 The successor to the former MCRA Executive Director who also served as the City of Margate City Manager retired on May 31 2014 The OIG attempted to interview him before he retired but was unable to do so5 Cash includes cash in bank accounts and liquid investments 6 The MCRA Governmental Fund Balance Sheet reflected that the ldquoTotal Fund Balancerdquo was $ 13928707 on the same date The MCRA Statement of Net Position reflected that the ldquoTotal Net Positionrdquo was $ 34345822 The Statement of Net Position is the Governmental Funds Balance Sheet with Capital Assets reduced by applicable depreciation and related liabilities At the end of FY 2012 the MCRA had recorded all of the fund equity in the 271000 series account (Fund Balance Unreserved)7 Florida requires that specific accounts be utilized for recording all funds reserved andor restricted by official actions of the governing body of the governmental unit or by legal requirements related to debt repaymentsecurity provisions

OIG 13-015A July 22 2014 Page 4 of 13



The MCRA did Not Intend its Annual Resolution to be an Appropriation to a Specific Project as Required by Florida Law

MCRA officials claimed to have appropriated the excess funds via an annual resolution which the MCRA routinely passed prior to the end of each fiscal year The resolution passed in September of 2012 included the following language

the Board of the Margate Community Redevelopment Agency approves the appropriation of any funds remaining from the Fiscal Year 2011-2012 that are not already incorporated as rollover accounts into the Fiscal Year 2012-2013 budget shall be appropriated to the `Land Acquisition and Feesrsquo account in the Fiscal Year 2012-2013 budget (emphasis added)

(See Resolution No 387 attached as Exhibit 1) The OIG investigation revealed that since FY 2001shy2002 the MCRA Board had every year passed an annual budget resolution that included the same perfunctory language The resolution always proclaimed that any funds remaining from the current year would be appropriated for ldquoLand Acquisition and Feesrdquo in the subsequent year

The MCRArsquos meeting minutes provided significant insight and evidence that the agency never intended to appropriate the excess funds to a specific project When the language was first adopted in its present form the Executive Director at the time informed the Board that the reason for the language was the statutory requirement that TIF monies be allocated to a project or returned to the taxing authorities He went on to inform the Board that in addition to the potential use for land acquisition if the opportunity arose the account would function as a contingency account ldquoa number of items were under funded but the acquisition and fees line item in the 2001-2002 budget would be used to make up any shortfallsrdquo8

Recent discussions during MCRA meetings also confirm that the cash balance of the MCRA was never appropriated for any specific project In September of 2012mdashduring the same meeting that Resolution No 387 was approved authorizing remaining funds from the ending fiscal year to be appropriated to ldquoLand Acquisition and feesrdquomdashthe Board heard a presentation from the former MCRA Assistant Director regarding potential refinancing of the MCRArsquos redevelopment bonds ldquo[h]e said the CRA had roughly $10 million in cash that was not committed to any projectrdquo (emphasis added) The MCRA Executive Director confirmed this assessment and elaborated ldquo[Mr Blough] said that the CRA had $13 million and with the projects that were planned there was about $10 million He said the CRA Board could decide to use a portion of the $10 million to pay down the debt or they could leave the $10 million as cash ie undesignated fundsrdquo (emphasis added)9

8 Meeting Minutes September 24 2001 Regular Meeting of the Margate Community Redevelopment Agency Board The minutes also state ldquoMr Oris explained to Mr Tiernan that the CRA could purchase property after the Redevelopment Plan was revised and adoptedhellipthat the money allocated to property acquisition would probably be spent on one propertyMr Oris explained that the CRArsquos budget has always been flexible to accommodate projects as they ariserdquo 9 Meeting Minutes September 19 2012 Regular Meeting of the Margate Community Redevelopment Agency Board

OIG 13-015A July 22 2014 Page 5 of 13



The ldquoLand Acquisition and Fees Accountrdquo was Not Associated With or Budgeted for a Specific Project

In addition to the statements described above the OIG identified further evidence that contradicted the notional use of the ldquoLand Acquisition and Feesrdquo appropriation as an appropriate mechanism for compliance with Sec 163387(7) Despite having passed the same appropriation since 2001 the accounting records of the MCRA consistently designated the remaining cash balances as unreserved Only after the OIG began questioning compliance with the RTF statute did the MCRA move the cash in question into reserved accounts

Moreover any generalized desire of the MCRA Board to capitalize on potential land acquisition opportunities if they arose did not fulfill the statutory requirement that funds be appropriated to ldquoa specific redevelopment project pursuant to an approved community redevelopment plan which project will be completed within 3 years from the date of such appropriationrdquo In fact for a number of years the ldquoLand acquisition and feesrdquo designation had never related to any one specific project in the MCRA plan Indeed the 2001 Plan included the following language which concedes the generalized and speculative nature of potential land acquisition ldquoLand Acquisition ndash Capital resources should be reserved for commercial land acquisition opportunitiesrdquo

The next plan adopted in 2009 described various concepts and projects that could involve land acquisition as a part of the project but none were the subject of any appropriation of the excess monies Further the monies in question were not moved into budget lines or accounting funds for any projects subsequent to the adoption of the yearly resolution even though such action may have served as an indication of the MCRArsquos intent to use them for a specific project The only specific project in the 2009 Plan that directly relates in name to the appropriation to ldquoLand Acquisition and Feesrdquo is the ldquoReal Estate Acquisitionrdquo project However this projectrsquos stated scope and estimated cost falls far short of the monies rolled into the ldquoLand Acquisition and Feesrdquo line item every year since 2001

Finally it bears noting that the MCRA has not in fact purchased any land or other real estate since May 2010 notwithstanding the language in Resolution No 387 appropriating the money remaining in the RTF at the end of FY 2011-2012 for ldquoLand Acquisition and feesrdquo

The Excess TIF Monies Were Not Appropriated for the City Center Project

During a meeting with OIG staff MCRA officials claimed that the annual appropriation to ldquoLand Acquisition and Feesrdquo was intended to reserve the funds for the City Center Project (CCP) The 2009 Plan includes a ten-year program budget which is segregated into nine categories of projected expenditures Included in these categories are among other items the ldquoCity Center Projectrdquo and separately ldquoReal Estate Acquisitionrdquo

MCRA officials provided the OIG with documents that demonstrate attempts to move the CCP forward The officials explained that they had always had a good-faith intention to complete the CCP within three years but factors beyond their control delayed the project They cited the general downturn in the economy as the most prominent obstacle to completion In FY 2007 the MCRA

OIG 13-015A July 22 2014 Page 6 of 13



acquired over $20 million in real estate within the CCP area in apparent anticipation of the CCP development10 Further the MCRA officials stated that the agency had made efforts and was continuing to make efforts to acquire additional parcels of real estate within the CCP boundaries In support of their position MCRA officials provided the OIG with the resolution approving the 2009 Plan and excerpts of the 2009 Plan related to the CCP (See Resolution No 307 attached as Exhibit 2 and the plan excerpts highlighted in the original by the officials attached as Exhibit 3) In addition the MCRA officials provided a timeline of events for the CCP (Exhibit 4)

The OIG does not dispute that the MCRA has manifested the intent to complete the CCP but the evidence plainly shows that the MCRA has never appropriated a single dollar of the annual excess TIF monies for that project Furthermore any claim that those monies were somehow earmarked for the CCP is belied by the public statements made in September 2012 that the CRA had roughly $10 million in cash that was ldquonot committed to any projectrdquo so that ldquothey could leave the $10 million as cash ie undesignated fundsrdquo Such statements clearly demonstrate the MCRArsquos intent to utilize the excess funds as a cash reserve The same appropriation made every year since 2001 never makes any mention of the CCP or any other specific project That perception is underscored by the fact that MCRA annual budgets for fiscal years 2007 through 2009 included the CCP by name as a separate budget line item with funds specifically allocated to the project In each of these years the MCRA approved the annual budget resolution containing the language appropriating remaining funds for ldquoLand Acquisitions and Feesrdquo

The MCRArsquos history of prior land acquisition also contradicts any suggestion that the excess monies are intended for future land acquisition within the CCP area As part of the investigation the OIG determined that approximately 98 of all land (by cost) within the CCP had already been acquired by the MCRA before Resolution No 307 was passed in 2009 Also in the multiple instances when the MCRA attempted to contract for development services as part of the CCP each solicitation included a statement of the land to be included in the development The 2012 solicitation specified that ldquohellipapproximately 36 acres of land owned by the MCRA located at the intersection of Margate Boulevard and State Road 7helliprdquo was available for development None of the solicitations notified potential developers that additional land would be purchased as part of the project The former MCRA Executive Director confirmed that the MCRA had no plans or intentions to attempt acquisition of the remaining residential real estate within the CCP area

The Fiscal Impact of MCRArsquos Failure to Comply with the Statute

As indicated on page 4 the MCRA Governmental Fund Balance Sheet reflected that the ldquoTotal Fund Balancerdquo was $13928707 and the cash balance was $14326524 at the end of FY 2011-2012 The MCRA Statement of Net Position also reflected that the ldquoTotal Net Positionrdquo was $34345822 MCRA officials advised that a portion of the balance of monies in the RTF as of the end of FY 2011shy2012 was not derived from TIF revenue to wit the MCRA had drawn $7 million in FY 2009-2010 from a line of credit financed by the issuance of MCRA bonds The OIG also notes that the MCRA generates revenue from sources other than TIF For example the MCRA receives rental income from

10 The MCRA had also acquired several other parcels of land within the boundaries of the CCP between FY 2003-2004 and FY 2009-2010

OIG 13-015A July 22 2014 Page 7 of 13



properties purchased with TIF monies that also have associated annual expenses included in the expenditures

The Florida Auditor General has traditionally included revenue from all sources and net assets balance in its calculation of the sums affected by Sec 163387(7) That approach may be correct However the OIG has utilized a conservative methodology that attempts to reconcile the more inclusive interpretation of the Auditor General with the arguments propounded by the MCRA Rather than including all assets the OIG has included only cash and cash equivalents not derived from the draw-down on the bond issuance To determine the sums subject to Section 163387(7) the OIG has utilized annual revenue from all sources and all expenditures and a reduced taxing authority pro-rata percentage calculated by the authorityrsquos TIF contribution as proportion of all revenue11 Our calculations are detailed in OIG Table 1

OIG Table 11

2008 2009 2010 2011 2012 Revenue 6700543 7111712 6826519 4980836 4358147 Expenditures 4970577 4166255 5647789 3621996 3429953 Unappropriated Excess 1729966 2945457 1178730 1358840 928194 Broward County Pro-rata Percentage2

3594 3311 3076 3416 3405

Amount Due to County 621801 975346 362631 464135 316075 Total Excess Funds Attributable to Broward County

TIF Contributions 2008-2012 $ 2739988 1 Sources MCRA Comprehensive Annual Financial Reports and data provided by the Broward County

Office of Management and Budget 2 As a percentage of TIF the totals would be 4048 for 2008 3662 for 2009 3407 for 2010 3987 for

2011 and 4026 for 2012

The MCRA officials specifically confined their assertion concerning compliance to subpart (d) of Florida Statute sect 163387(7) which allows RTF funds remaining at year-end to be appropriated to a specific project None of the other alternatives permitted by the Statute were cited as the MCRArsquos basis for compliance Moreover the officials acknowledged that excess revenue was never returned to taxing authorities at the end of any fiscal year and monies were never deposited into an escrow account for the purpose of later reducing any indebtedness

11 The OIGrsquos use of a conservative methodology should not be interpreted as an endorsement of that methodology as the appropriate interpretation of the statute in any legal proceeding

OIG 13-015A July 22 2014 Page 8 of 13



INTERVIEW SUMMARIES

As a part of the investigation OIG Special Agents conducted witness interviews Significant interviews are summarized below

1 Interview of the Former MCRA Executive Director

The former MCRA Executive Director (Former Director) stated that he served in that capacity from August 2006 until his retirement at the end of 2011 He advised that he had been employed in various capacities for the City for 38 years when he retired having started as a fire fighter in 1974 and ultimately becoming the Fire Chief in 1988

The Former Director stated that he had received no formal educational training or education about CRAs prior to being named to his position although he attended a number of seminars and workshops while serving in that capacity He relied heavily upon the MCRA Assistant Director to handle most of the day-to-day activities of the MCRA while relying upon the Margate Finance Director to handle the routine daily finance and accounting matters He stated that the annual budget along with amendments was prepared by those three officials He was primarily involved in the overall planning and executive decision-making of the MCRA

The Former Director stated that his fiscal philosophy for the City and the MCRA was to only ldquospend what you haverdquo For the MCRA he ensured that the annual operating budget was typically based on the amount of TIF due from the contributors which was a very predictable and certain number along with a small amount of rent received from some real property owned by the MCRA The Former Director stated that he assumed that the annual MCRA budget resolution presented to the MCRA Board was drafted by the MCRA Attorney however he did not know for certain because the language in the resolution pre-dated his involvement in MCRA administration He did not specifically recall the language in the annual resolution which generally stated that all funds not already incorporated in the budget were appropriated for land acquisition and fees Nonetheless he stated that the MCRA purchased property in the MCRA boundaries to redevelop blighted areas and to enhance the gateways to the City

The Former Director stated that there were multiple efforts by the MCRA to accomplish a development of the area around City Hall [the CCP] The primary effort during his tenure was a process in which DeBartolo Development LLC was selected to present its concept for the CCP development The DeBartolo effort failed for various reasons including that DeBartolo did not have sufficient local knowledge about the Margate area and its competitors He stated that he had a serious concern that whatever development concept was accomplished must not duplicate the concepts of other nearby cities The Former Director stated he was concerned about the fact that multiple cities in the same general area could not successfully utilize the same development concept He believed that following his retirement from Margate the MCRA had begun another CCP attempt to develop the area with Madison Marquette which was in process as of this date

OIG 13-015A July 22 2014 Page 9 of 13



The Former Director stated that it was his understanding that all of the proposals for development of the City Hall area included a mixed-use concept which would include retail stores office space restaurant and entertainment venues green space and residential housing He was aware that the project area included within its boundaries some apartmentcondo complexes a senior-citizensrsquo assisted-living facility and several detached single family homes He stated that there was never any intention that the MCRA would acquire those residential properties to accomplish the development of the area He stated that he did not recall any discussion about buying those residential properties Further he stated that one of his objectives in any development of the area was that the MCRA should divest itself of ownership of the shopping centers which it had acquired He stated that he did not believe that the MCRA should be in the business of acting as the landlord for those or any other properties

The Former Director stated that he generally recalled that the MCRA had borrowed approximately $20 million through two bond issuances during his tenure however he did not recall all of the specific terms of the issuances He also stated that he did not recall with certainty the reason that the MCRA took a draw of $7 million in fiscal year 2010 on the line of credit bonds

2 Interview of the MCRA Finance Director

The MCRA Finance Director (Finance Director) was interviewed Also present for the interview was the MCRA Attorney She stated that she had worked for the City since November of 1979 and would be retiring effective May 31 2014 She began work for the City as a bookkeeper and was ultimately promoted to her current position as Finance Director in 1991 Following creation of the MCRA in approximately 1997 she began handling accounting-related functions for the MCRA especially related to the year-end financial statements She advised that she had received no specific education or training concerning CRAs or the provisions of Florida Statute sect 163 governing CRAs

The Finance Director did not recall whether the 2009 MCRA Plan included a ten-year budget projection or whether the projection listed the CCD and Real Estate Acquisition as separate projects When shown the relevant page of the 2009 MCRA Plan (section VII page 2) containing the budget projection she stated that her memory of the item was refreshed and that it did list them separately However she was not involved in creating the projections

The Finance Director advised that she was well informed about the Government Accounting Standards Board statements which are applicable to accounting for and reporting the results of local government operations She acknowledged the MCRA general ledger chart of accounts had not complied with these requirements particularly as related to the numbering system and accounts however she believed that MCRA management was aware of the situation and would be addressing it She stated that MCRA had continued to utilize the accounting system which had been implemented when the MCRA was established due to factors outside of her control

The Finance Director advised that she did not know who drafted the specific language of the annual resolution of the MCRA Board to approve the MCRA budgets She further stated that she

OIG 13-015A July 22 2014 Page 10 of 13



assumed that it had been the MCRA management She also stated that the resolution language appropriating remaining funds to land acquisition was included to permit the MCRA to acquire land for any redevelopment purpose not just the CCP

The Finance Director stated that she wanted to make clear for the record that her accounting for the MCRA RTF in the trial balance and general ledger had been done in accordance with generally accepted accounting principles and was materially accurate in all respects She further stated that the presentation of the MCRA accounting and finance information which was set forth in the Comprehensive Annual Financial Reports never failed to receive an unqualified opinion from outside auditors

RESPONSES TO THE PRELIMINARY REPORT AND OIG COMMENT

In accordance with Section 1201(D)(2)(a) of the Charter of Broward County a preliminary version of this report was provided to the Margate Community Redevelopment Agency for its discretionary written response The OIG received an agency response from the MCRA which is attached and incorporated herein as Appendix A We appreciate receiving the response

Response of the MCRA

In its response the MCRA claims that it is in compliance with ldquothe spirit if not the letterrdquo of Sec 163387(7) but argues that if it were not it should be permitted to retroactively enter into compliance with the statute According to the MCRA it could select a statutory option other than the requirement that the money be returned to the contributing taxing authorities The OIG cannot accept the MCRArsquos interpretation of Sec 163387(7) because to do so would relegate entire clauses as merely surplus language and thus render the statute pointless

Even if retroactive compliance was available to cure the agencyrsquos original violation of the law the MCRA would not be afforded the blank slate it has conveniently read into the statute For the majority of the fiscal years identified in this report the MCRA would still have only one remaining option return of the funds to the contributing taxing authority The preferred option of the MCRAmdashthe allocation of funds to a CRA projectmdashis barred by a 3-year limit that would prevent the retroactive exercise of that option for fiscal years 2008 2009 and 2010 (and potentially also 2011 and 2012)12 Any specific projects from 2008 2009 and 2010 would by now be completed and thus already fully funded or would no longer qualify for the option because of the 3-year limit The remaining options require debt prepayment or escrow for debt payments However the MCRA has voted as recently as 2012 to refinance its debt rather than use its $10 million in cash to prepay it13

12 The statute clearly requires that the specific project selected be ldquocompleted within 3 years from the date of such appropriationrdquo and requires the appropriation be made ldquoon the last day of the fiscal yearrdquo in which the money remained13 Election of these options would also amount to a waste of taxpayer dollars Recall as detailed on page 7 of this report that the MCRA has held $7 million in bond revenues since FY 2009-2010 The stated intent of incurring this debt was to leverage historically low interest rates To use funds remaining from 2008 through 2012 to now pay back this debt would mean the agency has squandered all of the interest it has paid on this portion of the debt

OIG 13-015A July 22 2014 Page 11 of 13



The MCRA also contends that it can escape OIG scrutiny because it is a ldquolegal entity lsquoseparate distinct and independentrsquordquo from the City of Margate and over which we do not have jurisdiction The MCRA acknowledges that it is a ldquodependent special districtrdquo but apparently deems that categorization to have no effect on its ldquoindependentrdquo status in relation to the City The MCRA argues that the Charter ldquospecifically limits the OIGrsquos authority to the County and municipalities and no other entityrdquo (Emphasis added)

The MCRA misreads the Charter We do not dispute that it is a separate legal entitymdashwith the right to own property sign contracts and the likemdashbut that status is irrelevant to our jurisdiction Nowhere does the Charter state that the OIG has jurisdiction over municipalities as an entity Contrary to the MCRArsquos interpretation with regard to municipalities the Charter does not confer jurisdiction over entities it confers jurisdiction over specific persons

The authority of the Inspector General shall extend only over the following

(a) All elected and appointed (ldquoOfficialsrdquo) and employees (ldquoEmployeesrdquo) of the Charter Government of Broward County (ldquoCountyrdquo) and of all municipalitieshellip14

Municipal elected officials solely by virtue of their position as municipal elected officials are the governing board of the MCRA Those elected officials then have the power to spend county and municipal property taxes that are diverted to the MCRA15 The Charter authorizes the investigation of all activities of elected municipal officials in all capacities that relate tomdash or in this case directly result frommdashbeing elected as municipal officials The interpretation of the Charter advocated in the MCRArsquos response would prevent the OIG from investigating allegations of misconduct by a municipal elected official merely because he switched hatsmdashto a second hat entrusted to him by the same vote that elected him city commissionermdashprior to improperly steering taxpayer resources The Charter contains no such limitation and the OIG will not shirk its responsibilities by interpreting it otherwise16 To put it plainly the OIG will continue to investigate any activities where County and municipal officials are responsible for handling taxpayer dollars

Finally the MCRA suggests that the OIG should issue this report only to the City of Margate We find no basis in the Charter or elsewhere to preclude the distribution of the report a public document to any other agency or individual who might find it of interest

14 Charter Sec 1201(B)(1)(a) The term ldquoentitiesrdquo is used in Sec 1201(B)(1)(b) only to describe providers of goods and services to the County or any municipality from which description employees of the County and of any municipality are explicitly excluded15 Ironically despite arguing that it is independent of the City of Margate the MCRA concedes the following on page 9 of its response ldquo[Florida Statues] have determined that the lsquolocal governing authorityrsquo of a dependent special district is the lsquogoverning authorityrsquo of that district charged with the oversight of MCRA Thus by State law the City of Margate is the agency charged with the enforcement of any problems related to any lsquoalleged misconductrsquo of MCRArdquo16 Although we disagree with officials of the MCRA regarding the OIGrsquos jurisdiction we appreciate their cooperation with our investigation despite their objections

OIG 13-015A July 22 2014 Page 12 of 13



CONCLUSIONS AND RECOMMENDATIONS

The OIG investigation revealed that the MCRA failed to comply with requirements of Florida Statute sect 163387(7) for the allocation and disposition of TIF monies remaining in the RTF Absent the exercise of any of the other options the statute required excess funds be annually returned to Broward County and other taxing authorities As a result the MCRA impermissibly hoarded approximately $27 million between 2008 and 2012 By way of this report the OIG refers this matter to the Broward County Board of County Commissioners and the Broward County Administrator for any action they deem appropriate The OIG has determined that this issue is not confined to the MCRA and further auditing and investigation of CRAs may be warranted With respect to the MCRA the OIG recommends that it promptly develop procedures that will ensure compliance with the statute for the remaining term of the CRA

OIG 13-015A July 22 2014 Page 13 of 13

OIG 13-015A

EXHIBIT 1

MARGATE COMMUNITY REDEVELOPMENT AGENCY

RESOLUTION N0387

A RESOLUTION OF THE MARGATE COMMUNITY REDEVELOPMENT AGENCY APPROVING FISCAL YEAR 2012-2013 ANNUAL BUDGET AND AUTHORIZING ANY FUNDS REMAINING FROM FISCAL YEAR 2011-2012 BUDGET NOT ALREADY INCORPORATED AS ROLLOVER ACCOUNTS INTO THE FISCAL YEAR 2012-2013 BUDGET SHALL BE APPROPRIATED TO LAND ACQUISITION AND FEES IN THE FISCAL YEAR 2012-2013 BUDGET

BE IT RESOLVED BY THE BOARD OF THE MARGATE COMMUNITY REDEVELOPMENT AGENCY OF MARGATE FLORIDA

SECTION 1 That the Board of the Margate Community Redevelopment Agency hereby approves the Fiscal Year 2012-2013 Budget

SECTION 2 That the Board of the Margate Community Redevelopment Agency approves the appropriation of any funds remaining from the Fiscal Year 2011-2012 that are not already incorporated as rollover accounts into the Fiscal Year 2012-2013 budget shall be appropriated to the Land Acquisition and Fees account in the Fiscal Year 2012-2013 budget

SECTION 3 That this Resolution shall become effective i~nediately upon its passage

PASSED ADOPTED AND APPROVED THIS 19th day of September 2012

RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307

A RESOLUTION OF THE MARGATE COMMUNITY REDEVELOPMENT AGENCY RECOMMENDING THE MARGATE CITY COMMISSION ADOPT THE 2009 AMENDED MARGATE REDEVELOPMENT PLAN


SECTION 1 That the Board of the Margate Community Redevelopment Agency hereby recommends the Margate City Commission adopt the 2009 Amended Margate Community Redevelopment Plan a copy of which is attached hereto as EKhibit A

SECTION 2 That this immediately upon its passage

PASSED ADOPTED AND APPROVED

Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3

r--middot- middot BOUlEVAR() ENl~ i middot middot~ omiddot middot- middotmiddotmiddot- o 1000 IEET

~middot~r~r- t ~xra1 ~~-~)i __ ~~ - middot~~ ~ ~

THE (JTYTHAT STARTED WITH A PLAN all d1) ntllltle~s bull bull homes in tgtvfry prke range

MARGATE COMMUNITY REDEVELOPMENT AGENCY 2009 Community Redevelopment Plan

For the Margate Community Redevelopment Agency June 2009

PLACE Planning amp Design Inc

Building a Great City by Building a Great Public Realm to revitalize the city so that it is apleasant and beautifulplace to live work and raise a family

A place where chlldren and elderly notjust people that can own and operate an automoblle have a high quality oflife A place where you can walk to the store or to amovie

Aplace whe1e hours are not spent in traffic

0

PART VI - 2009 COMMUNIT Y REDEVELOPMENT PLAN

Section 1 - Introduction

The following is the 2009 Community Redevelopment Plan (Plan) for the Margate CRA For planning and mapping purposes the Plan breaks the district down into four geographic areas described in Part V above and Include Uptown Downtown Southgate and West Atlantic Boulevard The purpose of this Plan is to correct the conditions of blight referenced in Part II to enable the Agency to develop the City Center and to assist the City in implementing the Citizens Master Plan the Town Center Master Plan and the Transit Oriented Corridor Zoning Land Use and Regulations The mandated CRA process Includes establishment of conditions of blight formulation of a Plan designed to eliminate those conditions implement projects and programs and egtltpend increment revenues consistent with the Plan within the redevelopment district

Section 2 - Conditions of Blight

To address the conditions of blight the CRA can formulate and implement projects and programs aimed at the following

e Improving the district street layout and enhance the traffic circulation e Consolidating properties that are smaller than the minimums required by code and

properties too small to be redeveloped to comply with and redevelop consistent with land development codes Encouraging internal capture of t rips link uses encourage local transit etc

bull Improving to access to and from SR 7 and adjoining properties Improving to canals and other surface water bodies f) Bringing older buildings Into compliance with building codes e Improving the condition of housing stock B Assembling land where necessary to facilitate redevelopment e Installing buffers between incompatible uses f) Constructing the City Center Improving and stabilize decreasing property values e Providing appropriate vehicular and pedestrian connections throughout the district bull Enhancing the function of the roadway network and enhance safety

The condit ions of blight are more fully described in Part II Findings of Necessity

The following figures illustrate the Margate CRA district boundary figure 5 shows the Margate CRA district boundary overlaid onto a current aerial photograph Figure 6 shows the district boundary on a street map with major land use areas depicted in diffe rent colors and noting the location of major roadway intersections

2009 MARGATE COMMUNITY REDEVELOPMENT PLAN PART VI PAGE 1

Section 3- District-Wide Projects

The following are projects and programs that the Agency may desire to apply throughout the CRA district

Acquisition and disposition of real property The CRA will formulate and adopt policies regarding the acquisition and disposition of real property as well as policies to address relocation of residents (or tenants) that are displaced as the result of CRA acquisition projects Subsequent to establishment of and consistent with those policies and procedures the CRA may acquire additional properties to correct conditions of blight expand development of the City Center and implement the TOC

Infrastructure Improvements To correct the conditions of blight and implement the Citizens Master Plan and TOC possible infrastructure improvements that the CRA may construct in accordance with this plan and in conjunction with other public and private agencies include

bull Constructing community and neighborhood gateway entry features and slgnage ~ Constructing streetscape improvements including but not limited to sidewalks

crosswalks landscaping street furnishings transit shelters and related improvements pedestrian lighting bicycle paths and related Improvements and relocating overhead utilities underground etc

e Constructing frontage roads driveway connections and pedestrian and bicycle connections along roadway corridors as well as between private uses subject to provision of appropriate easements to do so and ensuring that a clear public purpose is met

f) Constructing Improvements to the Banks Business Park to enhance its function and attractiveness as a center of employment and industry in the community

bull Constructing improvements to canals and existing surface water bodies ) Constructing Improvements to parks and open spaces

Property Improvement Programs The current Property Improvement Matching Grant Program could be expanded or modified or new programs could be established to assist property owners and businesses in complying with the TOC zoning regulations This can include assistance to comply with codes improve energy efficiency interconnect driveways and parking area (using cross access agreements and other methods as appropriate) provide for pedestrian and

2009 MARGATE COMMUNITY REDEVELOPMENT PlAN PART VI PAGE 4

may desire to acquire additional properties in order to facilitate other future redevelopment expand the City Center project or to correct conditions of blight This would be accomplished consistent with policies and procedures formulated and adopted by the Agency

Construction of infrastructure and public improvements In order to implement the City Center redevelopment project and the TOC and to correct other conditions of blight the CRA may need to construct Infrastructure improvements including roads water sewer storm drainage pedestrian and bicycle improvement parking parking structures and other related improvements This may include the following middot ~ -lt middot

e Enhanced pedestrian and bicycle crossings at major intersections such as SR7 and Coconut Creek Parkway SR 7 and Margate Boulevard SR 7 and Atlantic Boulevard Coconut Creek Parkway and Banks Road and Atlantic Boulevard and Banks Road These crossings would be designed to improve safety and highlight the intersections as significant crossroads in the community and to improve multi-modal connectivity throughout the Downtown area

amp Enhanced streetscape and roadway improvements to SR 7 from Coconut Creek Parkway to Atlantic Boulevard These improvements reflect the importance of this segment of roadway passing through the City Center will help connect the two sides of the City Center area and will provide for safe vehicular pedestrian bicycle and transit traffic This will Include various amenities such as pedestrian lighting landscaping street furnishing wayfinding signage and other appropriate improvements

s Master planning for the revitalization of Banks Business Park (also noted in the Uptown area) including retention and recruitment of employers construction of Infrastructure necessary to support revitalization and enhancements to public spaces and places including the municipal complex

e Relocate overhead utilities underground or relocate them off major corridors o Enhancements to David Park and other neighborhood park and open spaces e Canal and waterfront improvements s Construction of Education Corridor Improvements

2009 MARGATE COM MUNITY REDEVELOPMENT PLAN PART VI PAG E 6

4 The Agency will eliminate conditions that decrease property values and reduce the tax base

5 The A~ency will create programs promoting development and rehabilitation of properties including financial or other economic incentives to facilitate new investment in the Redevelopment Area thereby increasing the tax base

G9~Wl

Encourage the acquisition demolition and reuse of those properties which by virtue of their location condition or value no longer function at their highest potential economic use are blighting influences or have a ne~ative affect on revitalization efforts

Objectives

1 The middotA~encv will continue to work with public agencies and private or~anizations to facilltaterijdevelopment of the City Center area Including but not limited to holding

events ana f~rmers markets on the land renovating and reusing existing structures andor solldting development partners) for the purpose of redeveloping all or part of the area middot

2 The Agency will evaluate Its approach to land acquisition to ensure that future acquisitions provide the greatest impact on fulfilling the objectives of the redevelopment program

3 The Agency will work with owners of properties located within redevelopment project areas to encourage their cooperative participation In Agency sponsored redevelopment projects

4 The Agency will continue to encourage partnerships among the property owners the private sector and the public sector In order to Implement proposed redevelopment projects that will achieve public goals

5 The Agency will formulate and adopt Agency acquisition and relocation policies to address the needs of those whose properties will undergo reuse activities This includes acquisition of commercial and residential properties as well as relocation of the respective occupants

6 The Agency will formulate and adopt Agency policies and incentive programs to encourage the private sector to participate in redevelopment projects and programs

Goal IV ~

Oversee future development proposals to ensure high quality design sta~d~~ds ~re met Objectives

1 The Agency will encourage the City to establish a Community Appearance Board for review of development proposals

2 The Agency will encourage the City to formulate and adopt architectural design standards to improve community appearance

2009 MARGATE COMMUNITY REDEVELOPMENT PLAN PART V PAGE 4

and redevelopment projects and will incorporate this work into annual budgets and five-year capital plans as appropriate

5 The Agency will formulate a program of streetscape improvements to assist in implementing the TOC zoning districts and City Center development regulations including new and improved street lighting systems

6 The Agency will coordinate with the City South Florida Water Management District other public agencies and private property owners as needed to formulate a regional approach to storm water management This includes working with regulatory agencies to develop creative solutions to problems that inhibit rehabilitation and development of substandard sized properties

7 The Agency will work with the City County South Florida Water Management District and other public agencies and private organizations as needed to identify and implement alternative water supplies re-use systems and other innovative and conservation techniques into public facilities and infrastructure planning

Plan and support a safe efficient traffic circulat ion system that Implements the City Center development and TOC zoning districts and provides sufficient access for all modes of transportation between activity centers within the Redevelopment Area and the balance of the community

Objectives

1 The Agency will continue to work with FOOT to Implement proposals contained in the State Road 7 Corridor Study as applicable

2 The Agency will work with FOOT to employ access management strategies including reconfiguration of center medians driveway access points and the creation of a frontage road on State Road 7

3 The Agency will formulate programs as needed to assist property owners to implement this Redevelopment Plan and the TOC Land Development Regulations

4 The Agency will work with the City County and FOOT to assess existing traffic patterns and pursue any automotive transportation improvements which may include access control vacating of right of ways redistribution of traffic roadway realignment directional changes in traffic flow and other measures which will increase traffic carrying capacity and traveling convenience

5 The Agency will work with the City and private property owners and businesses to create a parking system to support existing activities and increased demands as new development occurs in the Redevelopment Area taking into consideration quantity location and design of such facilities This may include the creation of public parki ng lots and or garages or th e formation of publicprivate partnerships for creation of

additional parking

2009 MARGATE COMMUNITY REDEVELOPMENT PlAN PART V PAGE 8

6 When undertaking streetscape improvements new private construction and building rehabilitation the Agency will place utility lines underground where it is feasible to improve visual qualities

7 The Agency will utilize a variety of beautification techniques to provide comfortable pleasing and healthful work leisure residential and shopping environments

Goal IV

Continue to provide for the public health safety morals and welfare of the community

Objectives

1 The Agency will work with the City Police and Fire Departments to implement community policing innovations within the Redevelopment District as defined by the Redevelopment Act including community mobilization neighborhood block watch citizen patrol citizen contact patrol foot patrol neighborhood storefront police stations field interrogation or intensified motorized patrol

2 The Agency will incorporate accredited safe neighborhood design techniques for all public places and for proposed publicprivate co-venture redevelopment projects

Land Use And Development Regulations

Work with the City private property owners and others as needed to implement the TOC future land use and zoning regulations implement development of the City Center and begin working with the City and other stakeholders to implement concepts formulated by the Citizens Master Plan in areas of the CRA not addressed by the TOC

Objectives

1 The Agency will continue to utilize available public and private resources through the redevelopment process acquire land (if needed) master plan design and construct a

new City Center for the City of Margate The CRA may develop all or part of the City Center independent of or in conjunction with the private sector including hiring of design and construction professionals andor disposition of its interest in real property pursuant to the provisions of the Redevelopment Act

2 The Agency will implement land acquisition strategies to target sites for demolition and redevelopment to new improved land uses based on market opportunities ensuring consistency with objectives contained in the Redevelopment Plan pursuant to

acquisition policies of the Agency 3 The Agency will promote and locate strategic land use activities of regional importance

within the Redevelopment Area to capture additional market opportunities while reinforcing the unique character of the community

2009 MARGATE COMMUNITY REDEVELOPMENT PlAN

PARTV PAGE 10

4 The Agency will develop land uses and patterns that compliment and strengthen existing activity centers

5 The Agency will formulate future land use strategies on the premise of sound market analysis and demographic research

6 The Agency will imp lement land acquisition and relocation strategies to relocate uses from undesirable to desirable locations based on consistency with the City Center redevelopment the TOC zoning regulations and compatibility with other uses and use incentives to promote redevelopment of properties to conforming uses

Encourage innovation in land planning and site development techniques

Objectives

1 The Agency will work with the local planning staff Planning and Zoning Board City and County Commissions and community to implement the vision of the TOC

2 The Agency will work with the City to establish architectural design standards for appropriate parts of the CRA district

3 The Agency will formulate a program of incentives for developer proposals that provide for creative design and amenities

4 The Agency will achieve the on-site mixing of residential and commercial uses in appropriate locations

5 The Agency will promote multi-story commercialofficeresidential mixed-use development and multi-story office usedevelopments

6 The Agency will work with the City private property owners and others to conduct master planning efforts and appropriate overlay or other zoning and development standards for areas not addressed by the TOC

7 The Agency will work with the City private property owners and others to incorporate the principals of the US Green Building Council and Leadership in Energy and Environmental Design (LEED) in land planning site development techniques building construction and renovation

Develop municipal zoning classifications in order to consolidate regulations Into one consistent standard for development

Objectives

1 The Agency will create an overlay or other zoning district(s) for the redevelopment area not covered by the TOC that will control objectionable land use and incorporate crossshyaccess parking and setback requirements in support of recommendations contained in the CRA adopted State Road 7 Corridor Study

2009 MARGATE COMMUNITY REDEVELOPMENT PLAN PARTV PAGE 11

OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT

RFQ 08-03-MCRA CITY CENTER

TIMELINE

1 Request for Qualifications (RFQ) specifications were completed and the project advertised on August 182008 and August 252008 in the Sun-Sentinel (refer to attached ad) The submission deadline was September 25 2008 until 300 PM

2 Pre-submission meeting was held on September 4 2008 at 1000 AM (refer to sign-in sheet) 3 No responses were received (refer to attached memorandum)

RFQ MCRA 2010-03

TIMELINE

4 Request for Qualifications (RFQ) specifications were completed and the project advertised on May 17 2010 and May 26 2010 in the Sun-Sentinel The submission deadline was July 22 2010 until1100 AM (refer to attached ad)

5 There was one response to the solicitation from DeBartolo Development with RGA Group (refer to attached memo)

6 A selection committee meeting took place on July 26 2010 (refer to attached meeting notice) 7 A Request for Additional Information for Negotiations Packet was mailed out with a response

date prior to Wednesday December 1 2010 (refer to attached cover sheet) 8 CRA Board severed ties with DeBartolo Development with RGA Group at their meeting of

September 26 2011 (refer to Minutes)

LOI MCRA 2012-02

TIM ELINE

9 Letter of Interest (LOI) specifications were completed and the project advertised on August 16 2012 and August 30 2012 in the Sun-Sentinel (refer to attached ad) The submission deadline was September 27 2012 until300 PM A second advertisement was run which extended the submission deadline date to October 25 2012 until 300PM (refer to attached ad)

10 There was one response to the solicitation received from the Madison Marquette Development Team A Selection and Evaluation Committee meeting was held on November 14 2012 Meeting was closed under the 30 day exemption FS Chapter 119071(2) Meeting was recorded

12 A Request for Additional informationClarification document was issued with a submission deadline date of December 19 2012 until1100 AM

1

11

13 The Selection and Evaluation Committee met to discuss the response on December 20 2012 and recommended that the process proceed to the Part II Request For Proposal (RFP) stage of the solicitation (refer to attached meeting notice)

RFP 2012-02-B Part II of the LOI Process

14 Request for Proposal (RFP) specifications were completed with a submission deadline of July 25 2013 untiiSOO PM The RFP document was sent to the Madison Marquette Development Team (refer to RFP cover sheet)

15 Addendum 1 was issued and the deadline was extended to August 27 2013 untiiSOO PM (refer to addendum copy)

16 Madison Marquette led a public meeting on August 5 2013 to gather Input from Margate residents and business owners regarding the redevelopment of downtown (refer to attached memo)

17 Addendum 2 was Issued on August 16 2013 No change was made to the submission deadline date of August 27 2013

18 Madison Marquette submitted their response by the above stated deadline 19 The Selection and Evaluation Committee met on November 7 2013 and a Motion was made to

recommend to the CRA Board that staff enter into negotiations with the firm of Madison Marquette( refer to attached meeting notice)

2

OIG 13-015A

APPENDIX A

Boord Members Stoff

Frank Talerico Douglas E Smith

Chair Exec utive Director

Joanne Simone Vice Chair

Brion Do nohue Board Member

Lesa Peerm an Board M ember

C ommunity R e development A gency

cJ1achel~ A~ant Dire(nr (shy 0 9imVaz~oJ

Prbjec t Man~o - oo 0shy Rita ~i E

CRA CoordincGi)~ m o 3

Tommy Ruua no Board Member cgt

Vl

~ gt

0 MEMORANDUM

To John W Scott Inspector General

From Rachel Bach MCRA Assistant DirectorExecutive Director Designeew Date July I 6 20 14

Subject MCRA Response to Preliminary Repormiddott Re Misconduct by the Margate

Community Redevelopment Agency in the Handling of Taxpayer Funds

On September 9 20 I 3 the Browa rd Office of the Inspector General (hereafter O JG) began

requesting public records of all Community Redevelopment Agencies (hereafter CRA s) with in

Broward County to determine if monies remitted by Broward County mandated by state sta tute

were being properl y accounted for under state stat ute by Broward CRAs

The OIG began an investig ation into allegations that the Margate Com munity Redevelopment

Agency (hereafter MCRA ) violated state law by failing to properly allocate or dispose of Tax

Increment Financing (hereafter TIF ) funds it rece ived from Broward County and other taxing

authorities

On Monday June 1620 14 a preliminary report of the OIG was provided to MCRA

The preliminary report ofthe OIG determines that the MCRA violated FS 163387(7) in that it

did not properly expend monies contributed by Broward County and that $27 million must be

returned to Broward County for the yea rs 2008 to 20 12

The above re port makes it clear that same emanated out of an in vestigation of the CRA s in

Broward County generally and the MCRA specifically and that it did not emanate out of any

investigation of county or mun icipal officials or employees

1 Though monies are mandated to be cont ributed by the City of Margate and the Not1h Broward Hospital District the repot1 ofthe Inspector General seems only to investigate the use of funds contributed by Broward County

5790 Margate Boulevard FL 33063 wwwmargatecraorg T 95 4-935-5324 F 95 4-935-52 11 1

Pursuant to Section 1201C(2) of the Charter of Broward County the MCRA responds to the preliminat1 report of the OIG as follows

1) The OIG has no authority to investigate the MCRA and the actions of the OIG are ultra vires

2) MCRA is in compliance with the spirit if not the letter of FS 163387 and did not hoard public monies foamiddot improper purposes

3) The OIG has misinterpreted FS 163387 and has created a remedy which does not exist

4) Assuming the OIG has authority in this investigation it is determined to issue a report to the wrong public agency as provided by the Charter of Broward County and the Florida Statutes


In the June 16 2014 preliminary report ofthe 010 the OIG relies upon its power to investigate

Misconduct and gross mismanagement within Broward County and all of its municipalities

It claims its authority extends over all elected and appointed officials employees and all providers of goods and services to the County and municipalities (in Broward County) The MCRA agrees with the above incomplete quotation of the Broward Charter but states same does not convey authority of the OIG over the MCRA

To understand why the Charter of Broward County does not provide for authority of the OIG over CRAs one must consider both the nature of CRAs and the text of Browards Charter

As the preliminary report of the OIG has aptly stated the powers of CRAs emanate from Chapter 163 of the Florida Statutes However FS 163356 provides that the creation of a Community Redevelopment Agency by a county or municipality create(s) a public body corporate and politic to be known as a Community Redevelopment Agency Each agency shall be constituted as a public instrumentality Where the members of the governing body of a Community Redevelopment Agency are the same as the local government creating it such members constitute the head of a legal entity separate distinct and independent from the governing body of the County or municipality (es) (FS 163356) (see also Attorney General Opinions 91-4998-16 and 89-60)

5790 M argate Boulevard FL 33063 wwwmargatecraorg T 954-935-5324 F 954-935-52 11 2

CRA s are s peci a l district s whi ch a re a lso go verned by C hapte r 189 of th e Flo rid a St atut es w here it stat es in secti o n F S 18940 3( I )

Special Di strict means a local un it of special purpose as opposed to genera l-purpose government within a lim ited boundary created by genera l law specia l act loca l ordi nance or by rul e of the Govern or or Cabinet T he spec ia l purpose or purposes of specia l districts are implemented by speciali zed fun ctions and related prescribed powers

Pursuant to FS 189 40 3 th e MC RA is a depen dent s pec ia l district and it is so c lass ifi ed by the Flori da Depa rtm e nt of Economic Opportuni ty pursuant to FS 1894035 and FS 189 412 (see Ex hibit A) By the prec eding MC RA is ne ith e r a part of a muni c ipa lit y nor a part of Brow ard Co unt y

The auth orit y of th e O IG as above stated is conta ined in Secti o n 1201 of th e C hart er of Browa rd Count y entitled Browa rd Co unt y Offi ce of Ins pec to r Gen era l Secti on 120 I of the Chart er provid es fo r the fun cti ons auth o rit y and po wers of th e O IG It st ates as fo llows

T he authority of the Inspector General shall extend onl y over the fo ll owing (a) All elected and appointed offi c ials (offi cials) and (empl oyees) of the Charter Government of Broward County (Co unty) and of all municipalities including any City town or village duly in corporated under the laws of the st ate with in Broward County (mun icipalities) and (b) All entities and persons (ot her than employees of the County or any mun icipalit ies) t hat provide services to the County or any muni cipality unde r contract for representation (providers) but solely with respect to the provision of such goods or servi ces (es)

Thus th e C harte r of thi s County spec ificall y limit s th e OIG s au th o rit y t o the Co unty and muni c ipaliti es and no oth e r entit Th erefo re by th e plain word of limit at ion spec ifi ca ll y includ ed in Broward s C harter speci a l districts th e ir offi ce rs and fun cti ona ries are exc lud ed fro m th e authorit y of the O IG

The purposeful omiss ion of spec ia l di strict s is furth e r clea r w he n readin g A rticl e X II of the Broward Cha rter a lo ng w ith the r est of th e C harte r w here spec ial di str icts a re se parat e ly de fined and spec ific a ll y provided f or - apa rt from muni c ipalit ies (See de fi niti on of te rms co nt a ine d in th e Brow ard C harte r and Arti c le I(D) of sa me )

In fa ct t he OI G itself has recognized th at Browa rd CRAs are se parate ent1t1 es from municipa liti es and not a pa rt of same in th e Fina l Report re G ross Mis managem e nt of Pu blic

2 See the de finiti o n of o nly co nta ined in Webs te r s Encyc lopedic Unabridged Dictio nary of the Eng li sh language Only wi thout others or anyt hing further Eve n if the wo rd o nl y were no t incl uded in the Charter the om iss io n of spec ia l di stri cts fimiddoto m Cha pter 12 of the Chat1er whe re it is spec ificall y include d elsewhe re in the Browa rd Charter wo uld limit the auth o rity ofthe OIG ove r sa me

5790 M argate Boulevard FL 33063 wwwmargatec raorg T 954-935-5324 F 954-935-52 11 3

Funds by the City of Hallandale Beach and the Hallandale Beach Community Redevelopment Agency See page 7 in Section 2 of said document entit led Fai lure to Operate the CRA as a Separate Legal Entity There it states

Prior to 20 12 the City and CRA did not function as separate legal entities Instead for years the City operated the CRA as if it was merely another department of City government This failure was more than a mere technical deficiency

The OJG focused th e present investigation genera lly at all Broward CRAs and specifica ll y at the MCRA and not municipalities genera lly and the City of Margate specifically The OIG simp ly ignores state statute its own prior findings and most importantly the clear language of its Broward Charter authority limiting it to investigate municipalities - not specia l districts Treating a CRA as a division department or office of a municipality is not a mere technical deficiency of the law and same must be adhered to not only by municipalities but by the OIG as

wel l3

Based upon the foregoing the investigation of the MCRA by the OIG does not comport with the Charter authorit y of the OIG and is ultra vires

2) MCRA is in compliance with the spit-it if not the letter of FS 163387 and did not hoarmiddotd public monies for improper purposes

MCRA responds to the substantive findings contained in its preliminary report of June 16 2014 as follows

A The OIG Review of Accounting Records Revealed Significant Unreserved Cash

Prior to illlY investigation by the OIG the MCRA recognized and properly changed the allocations to reflect specific projects in the MCRA Plan Said changes and reallocations were provided to the OIG in its initial meetings with MCRA

In October 2013 the MCRA hired a management consu ltant to investigate and recommend modifications to the administration accounting and operat ions of the MCRA In December 20 13 the consultant submitted a report to the MCRA Exec utiv e Director detailing recommended procedures for annua l budgeting and accounting consistent with Florida Statute 163387

3 The O IG may attempt to rely on the verbiage contained in Sectio n 120 I8(7) of the Broward C hart er which provides for the right of that Office to audit any divisio n department or office of a municipality howeve r thi s does not add anything to the aut hor ity section of the Charter 120 I B( I) The language of the state statute and the OIG s prior inve stigat ion recogni zes CRAs as sepa rate legal entities These special districts have sepa rate agree ments for serv ices are s ued in their own name and cannot be treated as a division department or office of a municipality I d

5790 Margate Boule vard FL 33063 wwwmargatecraorg T 954-935-5324 F 954-935-521 1 4

Specifically these recommendations included the fol lowing (a copy of the Memo dated December 17 20 13 is attached as Exhibit B)

I Incorporate Fund Balance into Annual Budget 2 Create a separate Capital Projects Fund 3 Create a 5-Year Strategic Finance Plan in compliance with FS 163387

4 Create an end of the year process to properly designate Tax Increment Revenues 111

compliance with FS 1633R7 and properly record designated funds

B The MCRA did not intend its Annual Resolution to be an Approprmiddotiation to a Specific Project as required by Florida Law

The statements as referenced in the OIG report relate to meeting minutes of September 24 200 I and September 19 2012 which do not provide sufficient evidence to clearly conclude that the MCRA did not intend its Annual Budget Resolution to be an appropriation to a specific project In fact minutes referenced for the September 24 200 I meeting left out material facts that the Annual Budget Resolution which was the referenced document for discussion did in fact include carry forward funds from the previous year(s) for land acquis ition and fees With that said state statute does not preclude Community Redevelopment Agencies from using Tax Increment Funds co llected in a specific fiscal year from being reallocated in that same fiscal year for another purpose

The OJG report states that the prior Executive Director said a number of items were under funded but the acquisition and fees line items in the 2001 -2002 budget wou ld be used to make up any sh011falls This does not or should not imply that the intent was to use a ll of those funds for other purposes The Acquisition and Fees line item of the 2001 -2002 budget specifically defined separate carry forward line items from FY 2000 and FY 200 I as a lso designated to Acquisition and Fees The comment by the prior Executive Director only implied TIF collected and budgeted in FY 2001-2002 not carry forward from previous years (A copy of the resolution and budget are included as Exhibit C)

C The Land Acquisition and Fees Account was Not Associated With or Budgeted for a Specific Project

As stated above the 200 1 MCRA Plan clearly stated the intent and ana lysis relative to land acquisition as a priority for the MCRA Also the 2009 MCRA Plan update indicated Real Estate Acquisition as a District-Wide Project and identified acquiring additiona l properties to correct conditions of blight expand development of the City Center and implement the Transit Oriented Corridor (TOC) The 2009 MCRA Plan Update was properly adopted by the local

5790 Margate Boulevard FL 33063 wwwmargatecraorg T 954-935-5324 F 954-935-52 11 5

governin g bod y the C ity of Margate Ci ty Co mmi ss ion on J uly I 2009 A draft o f the proposed

Pl an was transmitted to Broward Count y on June 13 2009 for rev iew

The definiti on of a specific proj ect4 has not been defined by Chapter 163 other than the

reference to a specifi c project co ntained within the adopted Co mmunity Redeve lopmen t

Pl an As such Land Acqui sition is a defined project within the MCRA Plan

Furthe r during the period s from FY 2 008 to FY 201 2 th e MC RA has incurred Land Acquisiti on

and related fees including demolition of structures site remediati on appraisa ls and other rea l

es tate related services as part of its co ntinued due dili gence to acqu ire and prepare pro perties as

ide ntified in the 2009 MC RA Plan update

D Th e Excess TIF Monies W e re Not Apptmiddotopriated for the City Centetmiddot Proj ect

The City Cente r Project as included in the 2009 MCRA Pla n Update Prog ram Budget a nd the

Real Estate Acqui sition Proj ect are clearly two separate proj ects with two sepa rate

recommended budget a mounts T he intent of the Rea l Estate Acq uisition Project as stated in

sa id Pl an is to allocate fund s toward additiona l acqui sitions rela ted to the City Cente r Proj ect but

a lso other a reas to furth er the MCRA s goa ls and objectives As stated above the MC RA has

engaged in Rea l Estate Acqui sition related acti vities s ince 2008 totaling ove r $3 milli on

Flllther the MCRA adopted a conceptua l pla n for the deve lop ment of the C ity Center Project in

January 201 3 The curre nt conceptua l plan includes areas that are currently not unde r ownersh ip

of the MCRA which illustrates a fut ure intent for land acqu isition e ither direct ly o r indirectly by

the MCRA for the purposes of compl eting the C ity Center project

Also as c larifi cation during the referenced meeting betwee n MC RA and OIG staff in the initi al

stages of the investigat ion the MC RA did prov ide ev idence of the stated goa l a nd spec ific

proj ect of land acqui s ition whic h included a rev iew of the MCRA s La nd Acq uisiti on Strategy

adopted in 200 I OIG staff looked through the docum ent but did not request a co py fo r further

rev iew The document specifica ll y ide ntified properties for acqui sition and ass igned a priori ty

hie rarchy to said properties based on the reco mm endat ions of the MC RA Pla n Othe r re lated

cha ll enges specific to C ity Cente r Develop ment and ac qui s it ion Oe re enumerated as stated in

prev ious sections and a rev iew of the history was provid ed to the OIG fo r review

4 Specifi c - a constituting or fa lling into a specifia bl e category b sharing o r being those properties o f somethi ng that a llow it to be re ferred to a particul ar category (Merri am-Webster Dictionary 20 14) Proj ect - a planned piece of work that has a specifi c purp ose (s uch as to find informati on or to make someth ing new) and that us ually require s a lot of time (Merriam-Webster Dictionary 20 14)

5790 Margate Boule va rd FL 33063 wwwmargatecraorg T 954middot935middot5324 F 954 middot935-52 11 6

E The Fiscal Impact ofMCRAs Failure to comply with the Statute

As discussed later in this document any accounting changes will be handled internally and the MCRA will be in total compliance during fiscal year 2015 As such the implemented changes to procedures and budgets will als o be presented to the local governing body which is and remains the City of Margate There will be no fiscal impact as a result of implementing these changes


Assuming the MCRA has violated FS 163387(7) the conclus ion of the OIG that the MCRA owes a debt to Broward County is unsupported by the law

FS 1633 87( I) provides that each taxing authority (with exceptions) shall contribute pursuant to a formula ad valorem tax monies they would receive from propertie s within a community redevelopment designated area These taxing authorities within the MCRA area are the City of Margate the North Broward Hospital District and Broward County

The preliminary report Re Misconduct of Margate Community Redevelopment Agency in the Handling of Taxpayer Funds only singles out for analysis monies contributed by Broward County and determined on page I and page 2 as follows

The Office of Inspector General investigation determined that the MCRA s failure to appropriat e money in accordance with any of the statute s (FS I 63387(7)) prescribed alternative s has resulted in a debt to Broward County ofapproximatel y $27 million for TIF monies contributed in fi scal year 2008-20 I 2

To see why the above statement is mere conjecture one needs to read section 163387(7) of the Florida Statutes It provides

On the last day of the fiscal year of the community redevelopment agency any money which remains in the trust fund after the payment of expenses pursuant to subsection (6) for such year shall be (a) Returned to each taxing authority which paid the increment in the proportion that the amount of

the payment of such taxing authority bears to the total amount paid into the trust fund by all taxing authoritie s for that year (or)

(b) Used to reduce the amount ofany indebtedness to which increment revenues are pledged (or) (c) Deposited into an escrow account for the purpose of later reducing any indebtednes s to which

increment revenues are pledged or

5790 Margate Boulevard FL 33063 wwwmargatecraorg T 954-935-5324 F 954-935-5211 7

(d) Appropriated to a specific redeve lopment project pursuant to an ap proved co mmunity redevelopment plan which project will be completed within 3 years from the date of such app ropriat ion5

Whil e the statute is mandatory it prov ides no remedy for failure of a community redevelopment agency to a llocate TIF moni es as provided in options (a) throu gh (d) Why the OIG believes this creates a debt to Broward County is merel y a conclusion and is not we ll founded in the law 6

Indeed the OIG cites no case law Attorney Ge nera ls opi nion s nor historic al statutory analysis for its determination

The above however is not to say that the law should not be obeyed The question is posed How

is the law to be obeyed

It is alleged by the OIG th at the MCRA did not co mpl y with options (b) (c) and (d) of FS 163387(7) by the last day of the fiscal years examin ed But it also did not comply with option (a) of the same statute by the same required dates The OIG chooses onl y retrospective compliance with (a) as a remedy for failure to compl y with option (a)(b)(c) or (d) in the statute by the required time (F utther MCRA rebuts the claim that it did not comply with option (d)

throu gh its annu al budget process supra)

However the OIG leaps to the conclusion that beca use MCRA did not list the monies in property acqui sition with spec ificity the only rema ining option is to satisfy only one of th e four mandated options which the O IG believes is th e best option - (a) return of monies to Broward Co unty But thi s is not what the statute says nor requires (Indeed had the Legislature wished to create an exclusive remedy of onl y op tion (a) for failure to appropriate monies to (a) throug h (d) it most certainly could have done so It did not) Simply because the OIG wants monies for Broward County does not make it a requirem en t of the law

Compliance wi th options (a) throu gh (d) are the duty of the MCRA and not the OIG nor the Board of Co unty Com mi ssioners infra

There can be no doubt it is fully the intenti on of MCRA to be in compliance with state law and (if need be retro acti vely) appropriate money it hoarded to a more spec ific mandated opt ion However same may not be an appropriation to the mandated option in FS 163387(7) chosen by the OIG as the law s impl y does not require thi s MCRA s chose n approp riations from the mandated options in FS 163 387(7) will be acco mpli shed by fi sca l yea r end 2014

5 The word or is included after subsection (a) and (b) as same is the obvious intent of th e statute 6 Where the language of the law doe s not provide a remedy it wi ll not be co nstrued to contai n same See Morya it v Beattie 56 1 So2d 13 19 (F la4 DCA 1980) and subsequent cases (In fact there are many laws that do not create a cause of actio n except for the mandate that the public offic ia l or agency take the requ ired actio n I d)

5790 Morgafe Boule vard FL 33063 wwwmargatecraorg T 954-935-5324 F 954-935-52 11 8

4) Assuming the OIG has authority in this investigation it is determin ed to issue a report to the wrong public agency as prmiddotovided by the Charter of Browanl County and the Florida Statutes

Assuming the OIG ha s juri sdicti on ove r thi s matt er (of which th e MC RA does not ag ree ) the conclusion sec ti on of th e preliminary report of th e OIG state s

By way of thi s report the OIG refers this matter to the Broward County Board of County Commissioners and the Broward County Administration for any action they deem appropri ate

Sectio n 120 I C( I) of the Charte r of Broward Count y entitled Referral and Prosecution of Misco ndu ct states

After completing his or her investigation and determining that there is probable cause to believe mi sconduct has occurred the Inspector General shall notify the appropriate civil criminal or administrative agencies charged with the enforcement related to the alleged misconduct

On August 13 1996 Broward County enacted reso luti on 96-697 which stated as follows

( I ) The Board of County Commissioners of Broward County Florid a hereby delegates to the City Commi ssion of Margate Florida the authority to create a community redeve lopment agency to operate within the jurisdiction of that city and the authority to exerc ise all those powers conferred upon the local govern ment by the Community Redevelopment Act of 1969

FUther Chapter 189 and spec ifically FS 1894041 and FS 189428 of th e Florida Statutes have determined that the loca l governing authority of a dependent spec ia l di strict is the go vernin g auth orit y of that district charged with the ove rs ight of MCRA Thu s by State law the City of Margate is the agency charged with th e enforce ment of any pro bl ems related to any alleged mi sco nduct of MCRA

Pursua nt to th e forego ing the OIG s report should be forwarded to the City Co mmi ss ion of the City of Margate for oversight review and not Broward Co unty as Broward Count y has no oversight res pon s ibility over MCRA as sa me ha s bee n delegat ed to th e City ofMargate 7

Even where a re port of Reco mmend ati o ns of the 0 I G is to be prov ided in Section 120 I D of

the C harter where misco nduct is alleged such report is to be issued to the implicated8 Co unty or

7 Of course MC RA believes that no repo t1 shoul d ever be issued at all pursuant to the Broward Chat1e r Section 120 ID( I) a nd (2) as thi s investigation is ultr a vires and the power ofth e OJG does not re late to other tha n Broward County or a municipality 8 As provi ded in Websters New World Dictio nary-Impli cated-to ca use to be involved or as soc iated with a crime fault etc


Muni c ipality Therefore no report should be issued to Broward County for the fo llowing

reasons

Firstly no municipality is impli cated in this report Secondly even thoug h the O IG wis hes to direct a report to Broward County it is not implicated

in this investigation

Concl usion

The O IG does not have jurisdiction over the MCRA without amendment to the Broward Charter

MCRA is in compliance with the spirit if not the letter of FS 163387 and did not hoard

public monies fo r improper purposes The MC RA has been active ly engaged in impl ementin g

rev ised accounting and budgeting procedure s during FY 201 3-201 4 All procedu res will be

finalized and in place during fi sca l yea r 2015 The MCRA is also preparing a 5-Year Strategic

Finance Plan and Capita l Improvement Plan to a llocate TIF and loan proceeds fo r FY 2014- 15

budgets and forward The OIG has misconstrued FS 1633187(7) to the benefit of Broward

County No report should be issued in thi s inve stigation and if it is it should be issued to the

MCRA or City of Margate and not Broward County

5790 Margate Boul evard FL 33063 wwwmargatec raorg T 954-935-5324 F 954 -935-52 11 10

EXHIBIT A

Division of Community Developm e nt Special DistrictAccountabilityProgram Additional Information Official List ofSpecial Dis t r icts Online Customized Special District List

Deta il Re port (I DI STRIC T ) - Repo rt C reated July IS 2014

bull Options Selected o Option I- Creat io n Date Range Estab li shed 1002 1996- 100211 996 o Option 2 - Both Independent or Depe ndent Statu s Dependen t and Independent o Option 3 - Both Act ive or Inactive Status All Except Disso lved o Option 4- Bond Author ity With Bond Authority o Option 5 - Creation Method All Methods o Option 6 - Co unties Broward o Option 7 - Funct ions Community Redeve lopment o Option 8 - All Revenue Sources o Option 9 - All Govern ing Board s

Margate Community Red eve lopment Agency

Registered Agents Na me Mr Frank Talerico

Reg iste red Office Address 5790 Margate Boulevard

Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211

E-Mail cramargateflco m

Web Site wwwmargatec raorg

Active o r Inac tiv e Active

Status Dependent

County(ies) Broward

Local Governing A uthority City of Margate

Functio n (s) Community Redevelo pment

Da te C reated Established October 2 1996

Creatio n Docum e nts City Ord inance 96-15

Sta tuto r y A uth o rity Chapter 163 Part Ill Florida Sta tutes

Gove rning Bod y Same as Local Governing Authority

Authority to Iss ue Bonds Yes

Revenue Source Tax Incre ment Financing

Most Rece nt Update November 20 20 13

C r ea tio n Method Local Ordin ance

I District

Departmen t o f Eco nomic Opportuni ty 107 East Madison Stree t Caldwell Building Tallahassee Florida 32399-4 120

Telephone (850) 245-7 105

httpsdcadeomyfloridacomlfhcdlsdipofficiallisldeoreportcfm 11

EXHIBIT B

Date December 172013

RMATo Mr Jerry Blough Executive Director

Margate Community Redevelopment Agency REDEVELOPMENTMANAGEMENT

From Rachel Bach Margate Assistant Dire~tor and ~ ASSOCIATESRMA Consultant

RE TASK 11 FINANCIAL AND REGULATORY ANALYSIS

CC Gail Gargano Finance Director

Redevelopment Management Associates LLC (RMA) and its team of RedevelopmentSpecialists have recently completed an assessment of the Margate CRAsadministrative functions per our agreement under Task 1 Below is an overview of theRMA team findings and recommendations from an operational standpoint

Adopt BudgetingAccounting (policies and Procedures)

The 2009 Margate Community Redevelopment Plan recomm~nded the adoption ofannual budgeting policies to ensure proper documentation of revenues andexpenditures in compliance with Florida State Statutes related to Tax IncrementFinancing The following are recommended accounting procedures that should beimplemented immediately with further refinements to the budgeting process occurringover the current fiscal year RMA engaged the services of Shown Mitchell MBA CMACFM in completing much of this analysis Shawn will work directly with CRA andFinance Staff to further refine accounting procedures to ensure the highest level oftransparency and sound financial planning on behalf of the CRA

Recommendation Ensure naming consistency in reference to the existing FundDepartment and Dlvision(s) of the CRARMA naming recommendations include the followingbull Fund 140 Margate CRA Trust Fundbull Department 05 Margate CRAbull Division lQ Operationsbull Division ll Redevelopment InitiativesTarget Areas Properties jeg Ace Plaza)

Currently the annual budget audit and HTE financial system refer to the CRAFundsDepartmentDivision by different names The annual audit refers to the CRA TrustFund as the General Fund which may confuse casual readers into believing the fundsare grouped with the Citys General Fund The annual budget refers to the CRADivision as the General Fund The HTE financial system correctly identifies the Fundas the Margate CRA Redevelopment Trust Fund but includes all expenditurecomponents under the 0510 Division Economical Development ICRA)

PH 954 695 0754 3109 E Atlantic Blvd Suite B Pompano Beach FL 33062 wwwRMA us com 12

Recommendation Incorporate available Fund Balance Into the Annual BudgetIncorporating the available fund balance into the annual budget provides stakeholders(eg elected officials city decision makers citizens business owners etc) a moretransparent view of the CRAs available resources For example the-2012 CRA budgettotaled approximately $6 million while the available fund balance was around $14million (approximately $8 million in available resources was not reflected in th~ budget)One reasmiddotonable approach is to appropriate the available fund balance to a Reservefor Future Redevelopment Initiatives account so that stakeholders can see the CRAsavailable resources in a more transparent manner than having to middotanalyze the CRABalance Sheet

Recommendation Create a separate CRA Capital Project Fund to account for unspentCRA Loan proceeds (SunTrust)Bondloan funds represent external financing secured for specific redevelopmentpurposes The restricted nature of these funds requires that the proceeds investmentearnings and redevelopment encumbrances expenditures be tracked with specificitywhich is most effectively completed through creation of a separate and distinct FundThis provides a heightened level of transparency middotto stakeholders as resources (egcash investments etc) and project appropriations are segregated from nonshybondloan resources and readily reportable For the reasons stated above all futurebondloan funds should be deposited in a unique CRA Capital Project Fund

Recommendation Create separate general ledger accounts to track tax incrementcollections from each contributing faxing authorityCurrently all tax increment collections (main CRA revenue source) are reflected in asingle account (311-1 0-01) Creating separate accounts for each contributing taxingauthority (City County and North Broward Hospital District) will provide readers of theHTE revenue reports with the ability to quickly identity tax increment collections byentity

Recommendation The CRA should use the same administrative procedures as the Citywhen preparing the annual budget middotFormiddot consistency it is recommended that CRA Staff be trained in all City financeprocedures and use HTE for input and monitoring of budgets Currently CRA Staffprepares budgets independent of the Finance department and City establishedprocedures CRA should be more integrated into the City financial systems for propermonitoring and documentation of expenditures

Recommendation Name Finance Director as Treasurer of the Redevelopment AgencyRecent amendments to the by-laws did not include designation of a Treasurer The byshylaws should be amended to designate the Finance Director or designee as Treasurerand additional training regarding CRAs and Tax Increment Financing should beoffered to City Finance staff

Recommendation Streamline annual audit processThe Margate CRA currently duplicates the annual independent audit process by (1)funding an independent annual audit of the CRA Trust Fund and (2) the City including

PH 954 6950754 3109 E Atlantic Blvd Suite B Pompano Beach FL 33062 wwwRMAuscom 13

the CRA Trust Fund as a Major Fund in its Comprehensive Annual Financial Report (CAFR)

The Citys CAFR includes the CRA Trust Fund as a major fund and pursuant to GASB 34 the auditor is required to express an opinion at the major fund level (which meets the audit requirements laid out in State Statutes) As long as the CRA Trust Fund continues to be included as a major fund within the Citys audit no additional audit is necessary and the overall audit costs can be reduced

Strategic Financial Management

Recommendation Create a Strategic Finance Plan in compliance with FSsect163387[7J Pursuant to FSsect 163387[7d] available CRA fund balance at fiscal-year end should be earmarked for redevelopment initiatives that further the Redevelopment Plan That is to say a strategic approach to leveraging the CRAs resources (eg available fund balance annual tax increment rental income etc) should be implemented One tool is the creation of a 5-Yeor Strategic Finance Plan that lays out planned uses of all resourcesin accordance with the Redevelopment Plan and input from stakeholders

Recommendation Strategically program the remaining CRA Loan funds A component of the Strategic Finance Plan (previously discussed) involves the programming of all resources towards redevelopment initiativesprojects in accordance with the Redevelopment Plan and input from stakeholders The CRA currently has approximately $58 million in unspent CRA Loan proceeds that were originally programmed for land improvementsredevelopment Discussions will be held with the lender (SunTrust) to ensure those remaining funds can be reallocated towards alternate redevelopment projects as set forth in the Strategic Finance Plan

Recommendation Create an end of the year process to properly designate CRA funds In compliance with FS Statute 163387[7 states On the lost day of the fiscal year of the community redevelopment agency any money which remains in the trust fund after the payment of expenses pursuant to subsection 6) for such year shall be

a) Returned to each faxing authority which paid the increment in the proportion that the amount of the payment of such taxing authority bears to the toto amount paid into the trust fund by all taxing authorities for that year

b) Used to reduce the amount of any indebtedness to which increment revenues are pledged

(c) Deposited into on escrow account for the purpose of later reducing any indebtedness to which increment revenues are pledged or

d) Appropriated too specific redevelopment project pursuant to on approved community redevelopment pion which project will be completed within 3 years from the dote of such appropriation

PH 9546950754 3109 E Atlantic Blvd Suite B Pompano Beach FL 33062 wwwRMAuscom

14

Legslgtlve and Regulgtory

Recommendation Consider extending the tlmeframe of the CRAThe Margate CRA is set to sunset in 2026 which l~aves only 12 years to complete theprojects contained in the plan The CRA Board should ta ke action in determiningwhether fo 1J pursue an extension of time or 2 establish a specific strategy andfinancing plan to sunset the C RAin 2026

Certain factors for consideration include the overall vision for the CRA oncecompleted whether additional financing would be required to complete Plan projectsthereby extending the repayment of debt service whether the CRA would like toamend the boundaries Regardless it is recommended that a CRA Plan update beinitiated which will assist in determining realistic goals and strategies as well as a timecertain

PH 9546950754 3109 E Atl antic Blvd Su ite B Pompano Beach FL 33062 wwwRMA uscom 15

EXHIBIT C

WHERE YOUR FUTURE BEGINS


RESOLUTION NO ___ 0~5~0----~

A RESOLUTION OF THE MARGATE COMMUNITY REDEVELOPMENT AGENCY APPROVING FISCAL YEAR 2001-2002 ANNUAL BUDGET AND AUTHORIZING ANY FUNDS REMAINING FROM FISCAL YEAR 2000-2001 THAT ARE NOT ALREADY INCORPORATED INTO THE FISCAL YEAR 2001-2002 BUDGET SHALL BE APPROPRIATED TO THE LAND ACQUISITION AND FEES - 2001 ACCOUNT

BE IT RESOLVED BY THE BOARD OF THE MARGATE COMMUNITY

REDEVELOPMENT AGENCY OF MARGATE FLORIDA


SECTION 2 That the Board of the Margate Community Re development Agency approves the appropriation of any funds remaining from Fiscal Year 2000-2001 that are not already i ncorporated into the Fiscal Year 2001-2002 budget shall be appropriated to the Land Acquis ition - 2001 account

SECTION 3 That this Resolution shall b ecome effective immediately upon its passage


ATTEST

Chairman Will iam F Dowd

16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1


PROPOSED FY 2001-2002 BUDGET

REVENUES

01-02 TIF Income Broward County City of Margate North Broward Hospital District Total TIF Revenues middot

Rollovers from Previous Years SR-7 Phase IImiddot 1999 Entrance Signs bull 2000 SR-7 Improvements- 2000 Residential Property Improvements- 2000 Commercial F~de Grants -2000 Commercial Landscaping Grants - 2000 Acquisiton and Fees - 2000 Acquisiton and Fees - 2001 Total Rolloveramp

TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES

A(tministration Executive Director Compensation Insurance Office Supplies City Offsets Telecommunication Advertising and Postage Subscriptions Memberships Training Total Administration

Professional Services Redevelopment Plan Update SR-7 Corridor Project Other Total Professional Services

Capital Projects SR-7 Phase II- 1999 Entrance Signs - 2000 SR-7 Improvements- 2000 Residential Property Improvements - 2000 Commercial Fayade Grants -2000 Commercial Landscaping Grants - 2000 Southgate Blvd Medians Total Capital Projects

Land Acqulstlon Programs Acquisiton and Fees - 2000 Acquisiton and Fees - 2001 Acquisiton and Fees Total Land Acquisition Programs

Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19

OIG 13-015A Report Memorandum

OIG 13-015A Margate CRA Final Report 07-22-14

OIG 13-015A Exhibits-ADA

Appendix A

Appendix A

07-16-14 MCRA Response

OIG 13-015A Final Report Cover Pagepdf

FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4

BROWARD OFFICE

OF THE INSPECTOR GENERAL

FINAL REPORT

===========================================================

OIG 13-015A July 22 2014




SUMMARY





OIG 13-015A July 22 2014 Page 1 of 13













OIG 13-015A July 22 2014 of 13












INVESTIGATION



OIG 13-015A July 22 2014 Page 3 of 13








OIG 13-015A July 22 2014 Page 4 of 13










OIG 13-015A July 22 2014 Page 5 of 13











OIG 13-015A July 22 2014 Page 6 of 13









OIG 13-015A July 22 2014 Page 7 of 13





OIG Table 11


3594 3311 3076 3416 3405




2011 and 4026 for 2012



OIG 13-015A July 22 2014 Page 8 of 13



INTERVIEW SUMMARIES







OIG 13-015A July 22 2014 Page 9 of 13










OIG 13-015A July 22 2014 Page 10 of 13











OIG 13-015A July 22 2014 Page 11 of 13










OIG 13-015A July 22 2014 Page 12 of 13





OIG 13-015A July 22 2014 Page 13 of 13

OIG 13-015A

EXHIBIT 1


RESOLUTION N0387







RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4



SUMMARY





OIG 13-015A July 22 2014 Page 1 of 13













OIG 13-015A July 22 2014 Page 2 of 13












INVESTIGATION



OIG 13-015A July 22 2014 of 13








OIG 13-015A July 22 2014 Page 4 of 13










OIG 13-015A July 22 2014 Page 5 of 13











OIG 13-015A July 22 2014 Page 6 of 13









OIG 13-015A July 22 2014 Page 7 of 13





OIG Table 11


3594 3311 3076 3416 3405




2011 and 4026 for 2012



OIG 13-015A July 22 2014 Page 8 of 13



INTERVIEW SUMMARIES







OIG 13-015A July 22 2014 Page 9 of 13










OIG 13-015A July 22 2014 Page 10 of 13











OIG 13-015A July 22 2014 Page 11 of 13










OIG 13-015A July 22 2014 Page 12 of 13





OIG 13-015A July 22 2014 Page 13 of 13

OIG 13-015A

EXHIBIT 1


RESOLUTION N0387







RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4













OIG 13-015A July 22 2014 Page 2 of 13












INVESTIGATION



OIG 13-015A July 22 2014 Page 3 of 13








OIG 13-015A July 22 2014 of 13










OIG 13-015A July 22 2014 Page 5 of 13











OIG 13-015A July 22 2014 Page 6 of 13









OIG 13-015A July 22 2014 Page 7 of 13





OIG Table 11


3594 3311 3076 3416 3405




2011 and 4026 for 2012



OIG 13-015A July 22 2014 Page 8 of 13



INTERVIEW SUMMARIES







OIG 13-015A July 22 2014 Page 9 of 13










OIG 13-015A July 22 2014 Page 10 of 13











OIG 13-015A July 22 2014 Page 11 of 13










OIG 13-015A July 22 2014 Page 12 of 13





OIG 13-015A July 22 2014 Page 13 of 13

OIG 13-015A

EXHIBIT 1


RESOLUTION N0387







RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4












INVESTIGATION



OIG 13-015A July 22 2014 Page 3 of 13








OIG 13-015A July 22 2014 Page 4 of 13










OIG 13-015A July 22 2014 of 13











OIG 13-015A July 22 2014 Page 6 of 13









OIG 13-015A July 22 2014 Page 7 of 13





OIG Table 11


3594 3311 3076 3416 3405




2011 and 4026 for 2012



OIG 13-015A July 22 2014 Page 8 of 13



INTERVIEW SUMMARIES







OIG 13-015A July 22 2014 Page 9 of 13










OIG 13-015A July 22 2014 Page 10 of 13











OIG 13-015A July 22 2014 Page 11 of 13










OIG 13-015A July 22 2014 Page 12 of 13





OIG 13-015A July 22 2014 Page 13 of 13

OIG 13-015A

EXHIBIT 1


RESOLUTION N0387







RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4








OIG 13-015A July 22 2014 Page 4 of 13










OIG 13-015A July 22 2014 Page 5 of 13











OIG 13-015A July 22 2014 of 13









OIG 13-015A July 22 2014 Page 7 of 13





OIG Table 11


3594 3311 3076 3416 3405




2011 and 4026 for 2012



OIG 13-015A July 22 2014 Page 8 of 13



INTERVIEW SUMMARIES







OIG 13-015A July 22 2014 Page 9 of 13










OIG 13-015A July 22 2014 Page 10 of 13











OIG 13-015A July 22 2014 Page 11 of 13










OIG 13-015A July 22 2014 Page 12 of 13





OIG 13-015A July 22 2014 Page 13 of 13

OIG 13-015A

EXHIBIT 1


RESOLUTION N0387







RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4










OIG 13-015A July 22 2014 Page 5 of 13











OIG 13-015A July 22 2014 Page 6 of 13









OIG 13-015A July 22 2014 of 13





OIG Table 11


3594 3311 3076 3416 3405




2011 and 4026 for 2012



OIG 13-015A July 22 2014 Page 8 of 13



INTERVIEW SUMMARIES







OIG 13-015A July 22 2014 Page 9 of 13










OIG 13-015A July 22 2014 Page 10 of 13











OIG 13-015A July 22 2014 Page 11 of 13










OIG 13-015A July 22 2014 Page 12 of 13





OIG 13-015A July 22 2014 Page 13 of 13

OIG 13-015A

EXHIBIT 1


RESOLUTION N0387







RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4











OIG 13-015A July 22 2014 Page 6 of 13









OIG 13-015A July 22 2014 Page 7 of 13





OIG Table 11


3594 3311 3076 3416 3405




2011 and 4026 for 2012



OIG 13-015A July 22 2014 of 13



INTERVIEW SUMMARIES







OIG 13-015A July 22 2014 Page 9 of 13










OIG 13-015A July 22 2014 Page 10 of 13











OIG 13-015A July 22 2014 Page 11 of 13










OIG 13-015A July 22 2014 Page 12 of 13





OIG 13-015A July 22 2014 Page 13 of 13

OIG 13-015A

EXHIBIT 1


RESOLUTION N0387







RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4









OIG 13-015A July 22 2014 Page 7 of 13





OIG Table 11


3594 3311 3076 3416 3405




2011 and 4026 for 2012



OIG 13-015A July 22 2014 Page 8 of 13



INTERVIEW SUMMARIES







OIG 13-015A July 22 2014 of 13










OIG 13-015A July 22 2014 Page 10 of 13











OIG 13-015A July 22 2014 Page 11 of 13










OIG 13-015A July 22 2014 Page 12 of 13





OIG 13-015A July 22 2014 Page 13 of 13

OIG 13-015A

EXHIBIT 1


RESOLUTION N0387







RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4





OIG Table 11


3594 3311 3076 3416 3405




2011 and 4026 for 2012



OIG 13-015A July 22 2014 Page 8 of 13



INTERVIEW SUMMARIES







OIG 13-015A July 22 2014 Page 9 of 13










OIG 13-015A July 22 2014 of 13











OIG 13-015A July 22 2014 Page 11 of 13










OIG 13-015A July 22 2014 Page 12 of 13





OIG 13-015A July 22 2014 Page 13 of 13

OIG 13-015A

EXHIBIT 1


RESOLUTION N0387







RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4



INTERVIEW SUMMARIES







OIG 13-015A July 22 2014 Page 9 of 13










OIG 13-015A July 22 2014 Page 10 of 13











OIG 13-015A July 22 2014 of 13










OIG 13-015A July 22 2014 Page 12 of 13





OIG 13-015A July 22 2014 Page 13 of 13

OIG 13-015A

EXHIBIT 1


RESOLUTION N0387







RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4










OIG 13-015A July 22 2014 Page 10 of 13











OIG 13-015A July 22 2014 Page 11 of 13










OIG 13-015A July 22 2014 of 13





OIG 13-015A July 22 2014 Page 13 of 13

OIG 13-015A

EXHIBIT 1


RESOLUTION N0387







RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4











OIG 13-015A July 22 2014 Page 11 of 13










OIG 13-015A July 22 2014 Page 12 of 13





OIG 13-015A July 22 2014 of 13

OIG 13-015A

EXHIBIT 1


RESOLUTION N0387







RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4










OIG 13-015A July 22 2014 Page 12 of 13





OIG 13-015A July 22 2014 Page 13 of 13

OIG 13-015A

EXHIBIT 1


RESOLUTION N0387







RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4





OIG 13-015A July 22 2014 Page 13 of 13

OIG 13-015A

EXHIBIT 1


RESOLUTION N0387







RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4

OIG 13-015A

EXHIBIT 1


RESOLUTION N0387







RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4


RESOLUTION N0387







RECORD OF VOTE

McLean Yes

Donovan Yes

Peerman Yes

Varsallone Yes

Talerico Aye

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4

OIG 13-015A

EXHIBIT 2


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4


RESOLUTION NO 307






Reso~ effective

RECORD OF VOTE

Donovan Yes

Varsallone Aye

Bross Aye

Talerico Aye

McLean Yes

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4

OIG 13-0lSA

EXHIBIT 3










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4










0
































G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4





















G9~Wl


Objectives








Goal IV ~










Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4






Objectives






additional parking




Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4



Goal IV


Objectives





Objectives







PARTV PAGE 10





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4





Objectives









Objectives



OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4

OIG 13-015A

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4


CITY CENTER PROJECT


TIMELINE



RFQ MCRA 2010-03

TIMELINE






LOI MCRA 2012-02

TIM ELINE




1

11









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4









2

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4

OIG 13-015A

APPENDIX A

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4

Boord Members Stoff











Vl

~ gt

0 MEMORANDUM












authorities



































wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4


























wel l3
























































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4
















































































reasons



Concl usion











EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4

EXHIBIT A







Margate Fl 33063

Telephone (954) 935 -5324

Fax (954) 935 -5211




Status Dependent

County(ies) Broward











I District


Telephone (850) 245-7 105


EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4

EXHIBIT B































14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4



















14





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4





EXHIBIT C











ATTEST


16

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4

RECORD OF VOTE

Hall AYE

Tiernan AYE

Green AYE

Filman AYE

Dowd AYE

17

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4

1



REVENUES



TOTAL REVENUES

$51500000 $54500000 $19000000

$125000000

$13682500 $2500000

$14123098 $5000000

$25000000 $400000

$4250000 $98940985

$163896583

$288898583

Page 1 of 2 18

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4

EXPENDITURES





Contingency

TOTAL EXPENDITURES

$8500000 $700000 $1 50000 $500000 $1 00000 $200000 $900000

$11060000

$1500000 $800000

$1500000 $3800000

$13682500 $2500000

$141 23098 $5000000

$25000000 $400000

$33000000 $93705598

$4250000 $98940985 $37650000

$1 40840985

$39500000

$288896583

Page 2 of 2 19




Appendix A

Appendix A



FINAL REPORT

OIG 13-015A

July 22 2014


Exhibit 4pdf

EXHIBIT 4

broward office o fth e inspector g e neral ......to : broward office o fth e inspector g e neral...

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