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Home My WebLink Aboutexhibit 4- audit reqATTACHMENT A SPECIAL AUDIT REQUIREMENTS The administration of resources awarded by the Department of Environmental Protection (which may be referred to as the "Department" "DEP", "FDEP" or "Grantor". or other name in the contract/agreement) to the recipient (which may be referred to as the "Contractor", Grantee" or other name in the contract/agreement) may be subject to audits and/or monitoring by the Department of Environmental Protection, as described in this attachments. MONITORIN9 In addition to reviews of audits conducted in accordance with OMB Circular A-133 and Section 215.97, F.S., as revised (see "AUDITS" below), monitoring procedures may include, but not be limited to, on -site visits by Department staff, limited scope audits as defined by OMB Circular A-133, as revised, and/or other procedures. By entering into this Agreement, the recipient agrees to comply and cooperate with any monitoring procedures/processes deemed appropriate by the Department of Environmental Protection In the event Department of Environmental Protection determines that a limited scope audit of the recipient is appropriate, the recipient agrees to comply with any additional instructions provided by the Department to the recipient regarding such audit. The recipient further agrees to comply and cooperate with any inspections, reviews, investigations, or audits deemed necessary by the Chief Financial Officer or Auditor General. AUDITS •. PART I: FEDERALLY FUNDED This part is applicable if the recipient is a State or Iocal government or a non-profit organization as defined in OMB Circular A-133, as revised. 1. In the event that the recipient expends S300,000 or more in Federal awards in its fiscal year, the recipient must have a single or program -specific audit conducted in accordance with the provisions of OMB Circular A-I33, as revised. EXHIBIT 1 to this Agreement indicates Federal funds awarded through the Department of Environmental Protection by this Agreement. In determining the Federal awards expended in its fiscal year, the recipient shall consider all sources of Federal awards, including Federal resources received from the Department of Environmental Protection. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by OMB Circular A-133, as revised. An audit of the recipient conducted by the Auditor General in accordance with the provisions of OMB Circular A-133, as revised, will meet the requirements of this part. 2. In connection with the audit requirements addressed in Part 1, paragraph I., the recipient shall fulfill the requirements relative to auditee responsibilities as provided in Subpart C of OMB Circular A-133, as revised. 3. If the recipient expends Iqus than 5300,000 in Federal awards in its fiscal year, an audit conducted in accordance with the provisions of OMB Circular A-I33, as revised, is not required. In the event that the recipient expends Tess than S300,000 in Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of OMB Circular A-133, as revised, the cost of the audit must be paid from nun -Federal resources (i.e., the cost of such an audit must be paid from recipient resources obtained from other than Federal entities). The recipient may access information regarding the Catalog of Federal Domestic Assistance (CFDA) via the Internet at htto://asoe.os.dhhs.gov/cfda. REMAINDER OF PAGE INTENTIONALLY LEFT BLANK DEP Aprsement No. LW461. Attachment e. Pace t of 5 DEP 53.215 (01/02) PART II: STATE FUNDED This part is applicable if the recipient is a nonstate entity as defined by Section 215.97(2)(I), Florida Statutes. In the event that the recipient expends a total amount of State financial assistance equal to or in excess of S300,000 in any fiscal year of such recipient, the recipient must have a State single or project -specific audit for such fiscal year in accordance with Section 215.97, Florida Statutes; applicable rules of the Executive Office of the Governor and the Chief Financial Officer and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for-proft organizations), Rules of the Auditor General. EXHIBIT 1 to this Agreement indicates State financial assistance awarded through the Department of Environmental Protection by this Agreement. In determining the State financial assistance expended in its fiscal year, the recipient shall consider all sources of State financial assistance, including State financial assistance received from the Department of Environmental Protection, other state agencies, and other nonstate entities. State financial assistance does not include Federal direct or pass -through awards and resources received by a nonstate entity for Federal program matching requirements. 2. In connection with the audit requirements addressed in Part II, paragraph 1, the recipient shall ensure that the audit complies with the requirements of Section 215.97(7), Florida Statutes. This includes submission of a financial reporting package as defined by Section 215.97(2)(d), Florida Statutes, and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for -profit organizations), Rules of the Auditor General. 3. if the recipient expends less than S300,000 in State financial assistance in its fiscal year, an audit conducted in accordance with the provisions of Section 215.97, Florida Statutes, is not required. In the event that the recipient expends less than S300,000 in State financial assistance in its fiscal year and elects to have an audit conducted in accordance with the provisions of Section 215.97, Florida Statutes, the cost of the audit must be paid from the non -State entity's resources (i.e., the cost of such an audit must be paid from the recipient's resources obtained from other than State entities). 4. For information regarding the Florida Catalog of State Financiil Assistance (CSFA),' a recipient should access the Florida Single Audit 7.ct website located athttp:/tsun6.dms.state.fl.us/fsaa/cataloa.htrrt or the' Governor's Office of Policy and Budget website located at htto://www.eog.state.fl.usi for assistance. In addition to the above websites. the following websites may be accessed for information: Legislature's Website inw:; wwW,Ieg.state,fl.us/, Governor's Website http:''www.flgov.coml, Department of Banking and Finance's Website }tttp://www.dbatate.fl.usi, and the Auditor General's Website htto:/tw• v v.state.fl.us'audgen. PART III: OTHER AUDIT REQUIREMENTS (NOTE: This part would be used to specif}• any additional audit requirements unposed by the State awarding entity that are solely a matter of that Slate awarding entity's policy (Le.. the audit is not required by Federal or State laws and is not in cotiflict with other Federal or State audit requirements). Pursuant to Section 215.97(7)(m), Florida Statutes. State agencies may conduct or arrange for audits of State financial assistance that are in addition to audits conducted in accordance with Section 215.97, Florida Statutes. In such an event. the State awarding agency must arrange for funding the full cost of such additional audits.) PART IV: REPORT SUBMISSION I • Copies of reporting packages for audits conducted in accordance with OMB Circular A-133, as revised, and required by PART I of this Agreement shall be submitted, when required by Section .320 (d), OMB Circular A-133, as revised, by or on behalf of the recipient directly to each of the following: A. The Department of Environmental Protection at the following address: Audit Director Florida Department of Environmental Protection Office of the Inspector General. MS 40 2600 Blu. :unc Road Tallahassee. Florida 32399-2400 DEP Agreement !o. LW4 t. Alta:hment A. Page 2 of 5 DEP 55-215 (01,02) B. The Federal Audit Clearinghouse designated in OMB Circular A-133, as revised (the number of copies required by Sections , .320 (d)(1) and (2), OMB Circular A- 133, as revised, should be submitted to the Federal Audit Clearinghouse),_at the following address: Federal Audit Clearinghouse Bureau of the Census 1201 East I Oth Street Jeffersonville, IN 47132 C. Other Federal agencies and pass -through entities in accordance with Sections .320 (e) and (f), OMB Circular A-133, as revised. 2. Pursuant to Section .320(f), OMB Circular A-133, as revised, the recipient shall submit a copy of the reporting package described in Section .320(c), OMB Circular A-133, as revised, and any management letters issued by the auditor, to the Department of Environmental Protection the following address: Audit Director Florida Department of EnvironmentalProtection Office of the Inspector General, MS 40 2600 Blair Stone Road Tallahassee, Florida 32399-2400 3. Copies of financial reporting -packages required by PART II of this Agreement shall be submitted by or on behalf of the recipient directly to each of the following: A. The Department of Environmental Protection at the following address: Audit Director Florida Department of Environmental Protection Office of the Inspector General. MS 40 2600 Blair Stone Road Tallahassee, Florida 32399-2400 B. The Auditor General's Office at the following address: State of Florida Auditor General Room 401, Claude Pepper Building 111 West Madison Street Tallahassee, Florida 32399-1450 4. Copies of reports or management letters required by PART 1II of this Agreement shall be submitted by or on behalf of the recipient 0ireptly to the Department of Environmental Protection at the following address: Audit Director Florida Deparment of Environmental Protection Office of the Inspector General. MS 40 2600 Blair Stone Road Tallahassee, Florida 32399.2400 5. Any reports, management letters, or other information required to be submitted to the Department of Environmental Protection pursuant to this Agreement shall be submitted timely in accordance with OMB Circular A-133, Florida Statutes, or Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for -profit organizations), Rules of the Auditor General, as applicable. 6. Recipients, when submitting financial reporting packages to the Department of Environmental Protection for audits done in accordance with OMB Circular A-133, or Chapters 10,550 (local governmental entities) or 10.650 (nonprofit and for -profit organizations), Rules of the Auditor General, should indicate the date that the reporting package was delivered to the recipient in correspondence accompanying the reporting package. DEP 4urctmenc No. LW4S!, Attachment Pace 3 or 5 DEP :: •215 (0111023 PART V: RECORD RETENTION The recipient shall retain sufficient records demonstrating its compliance with the terms of this Agreement for a period of 3 years from the date the audit report is issued, and shall allow the Department of Environmental Protection, or its designee,. Chief Financial Officer, or Auditor General access to such records upon request. The recipient shall ensure that audit working papers are made available to the Department of Environmental Protection, or its •designee, Chief Financial Officer, or Auditor General upon request for a period of 3 years from the date the audit report is issued, unless extended in writing by the Department of Environmental Protection. REMAINDER OF PAGE INTENTIONALLY LEFT BLANK a. `1 DEP Agreement No. LW'46I. Attachment a Page 4 or 3 Dke 55415 (t]tro:) EXHIBIT - I FUNDS AWARDED TO THE RECIPIENT PURSUANT TO THIS AGREEMENT CONSIST OF THE FOLLOWING: Federal Resources Awarded to the Rat Pursuant to this Aft Consist of the Following: Federal Program Number _ 12-00461 Federal Agency U.S. Department of Interior CFDA Number 15-916 CFDA Title Land and Water Conservation Fund Funding_Amount $200,000.00 State Appropriation Category 140001-03 State Resources Federal Program Number Awarded to the Recipient Federal Agency Pursuant to CFDA this Agreement Consist of the Following Hatching CFDA Title curses for Federal Programs: State Appropriation Funding Amount Category State Resources Awarded to the Redolent Pursuant to this Anent Consist of the Following Resources Subject to Section 215.97, FS.: Catalog of State Financial Assistance Number State Program Number Funding Source State Fiscal Year CSFA Title or Funding Source Desaiption Funding Amount State Appropriation Cate/NY Total Award I $200,0O0.00 For each program identified above. the recipient shall comply with the p►ogram, requirements describedin the Catalog of Federal Domestic Assistance ((FDA) [ht'.p;llasoe.os.drhs.ow,Jddal andiorthe florida Catalog of State Financial Assistance (CSFA) alsim6.dms state, j. The services/purposes tar which the hinds are to be used are included in the Contract scope of services/work. Any match required by the redolent is dearly indicated in the Contract. DEA A6rtement No. t.W461. Attachment A. Page S of 5 r)EP 55-215 (01/02)