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Home My WebLink AboutattachmentAATTACHMENT A SPECIAL AUDIT REQUIREMENTS The administration of resources awarded by the Department of Envirorunentaf Protection (which may be rqferred so as the "Department", "DEP", "FDEP" or "Grantor", or other name in the contract/agreement) to the recipient (which may be referred to as eke "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. MONITORINQ 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 tuff, limited scope audits as defined by OMB Circular A. I33, es 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 tits Department of Environmental Protection, In the event S the Department of Environmental Protection determines that a limited scope audit of the recipient is'ippr`oprlsie, 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, investiguions, or audits deemed necessary by the Chief Financial Officer or Auditor General. AYDITg PART I: FEDERALLY FUNDED This part is applicable if the recipient is a State or local government or a non-profit organization as defined in OMB Circular A-133, as revised. 1. In the event shut the recipient expends S300,000 or more in Federal awards in iu fiscal year, the recipient must have a single or program -specific audit conducted in accordance with the provisions of OMB Circular A-133, 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 swards 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-I33, as revised, will meet the requirements of this part. 2. In connection with the audit requirements addressed in Part 1, paragraph 1., 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 less thin 5300,000 in Federal awards in its fiscal year, an audit conducted in accordance with the provisions of OMB Circular A-133, as revised, is not required. in the event that the recipient expends less then 5300,000 in Federal awards in its fiscal year and elects to have an audit conducted in eccordance 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 et http:rrasne.os shhs,govlcfda. REMAINDER OF PAGE INTENTIONALLY LEFT BLANK ..'. ,r ` • DEP Alit/Tent No, LW4e1. Anaehmint A, Page I or 3 DEP S$-113t01tO21 47, 1 PART I1: STATE FUNDED This part is applicable if the recipient is a nonstste entity as defined by Section 215,97(2)(1), Florida Statutes. 1. 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 much 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 -profit 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 finsncltaf 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 nanstate 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 a defined by Section 215,97(2)(d), Florida Statutes, and Chapter' 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 (Le., the cost of such an •audit must be paid from the recipient's resources obtained from other than State a nhfea). 4. For information regarding the Florida Catalog of State Financiil Assistance (CSFA),'a recipient should acceu the Florida Single Audit ?,ct website located at Jitip;Nsun6.dms.state.f1.uslfsae/catalog.htin or the' Governor's Office of Policy and Budget website located at }ittoalw•wwsog.stete.fl.us/ for assistance, in addition to the above websites, the following websites may be accessed for information: Legislature's Website 11ttp:' vww.letitate.fl.us(, Governor's Website lttm:!&ww,figov,soml, Department of Ranking and Finance's' Website http:Ilwww.u,Jbf,3tote.fl.us4 and the Auditor General's Website Jttto:ltwww.state.fl.us'aAM. PART III: OTHER AUDIT REQUIREMENTS (NOTE: This parr tivould be used to specifj' any additional audit requirements unposed by the State awarding entity Mat are sol*lv a natter of that Stare awarding entity's policy at.. the audit 1s not required by Federal or State laws and is not in conflict with other Federal or State audit requirements). Pursuant to Section 21J.97(7)(rn), Florida Statutes, State agencies nit conduct or arrange for audits of State financial assistance that are in addition to audits conducted in accordance with Section 213.97, Florida Statutes. !m such an event, the State awarding agency must arrange for funding the full cost of such additional audits.) PART IV: REPORT SUBMISSION 1. 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 Mu. .1-:.uric Road Tallahassee. Florida 32399.2400 Dili Ayreomen! No. l.W46 t. Attachment 4. Pop 2 or 5 DEP 55.2 t 5 (oi,o: ) B. The Federal Audit Clearinghouse designated in OMB Circular A-I33, 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 Ciearinghouse),,at the following address: Federal Audit Clearinghouse Bureau of the Census 1201 East loth Street Jeffersonville, IN 47I32 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 Environmental Protection Office of the Inspector General. MS 40 2600 Blair Stone Road Tallahassee, Floods 32399-2400 3. Copies of financial reporting -packages required by PART 11 of this Agreement shall be submined by or on behalf of the recipient slirect&v to each of the following: A. The Department of Environmental Protection at the following address: Audit Director Fiend* 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 III West Madison Street Tallahassee, Florida 32399-I450 4. Copies of reports or management letters required by PART II1 of this Agreement shall be submined by or on behalf of the recipienty to the Depanment of Environmental Protection at the following address: Audit Director Florida Department of Environmental Protection Office or 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-I33, or Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and far -profit organizations), Rules of the Auditor General, should indicate the date that the reposing package was delivered to the recipient in correspondence accompanying the reporting package. DEP Mtreemesi No. t. W461. Atuehment 0. Pace 3 or 3 DEP 3.213 (0110.1 PART V: RECORD RETENTION The reeipient.shall retain sufficient records demonstrating its compliance with the terms of this Apament for a period of 5 years from the date the audit report is issued, and shall allow the Department of Environmental Protection, or its deslp ts, Chief Financial Officer, or Auditor General nose to such records upon request. The recipient shall ensure that audit working papers are made available to the Department of Environmental Protection, or its dee{ptse, Chief Financial Officer, or Auditor General upon request for a period of 3 years from the date the audit report is issued, unless distended in wridng by the Department of Environmental Protection. REMAINDER OF PAGE INTENTIONALLY LEFT BLANK DEP Apes/not Na. LW.441. AnschnuntA, Polo 4 of 3 Mr 5.515 (0110:) .J01,•. - t EXHIBIT— 1 FUNDS AWARDED TO THE RECIPIENT PURSUANT TO THIS AGREEMENT CONSIST OF THE FOLLOWING: Federal Resources Awarded to thotiteclolout-Porsuant bs this Agreement Consist of the Following: Program Plumber 12-00461 Federal Agency U.S. Department of Interior CFDA Nurnber 15-916 CFDA Title Land and Water Conservation Fund Funding AMoUnt $200,000.00 Stara Appropriation CategorY 140001-03 State Resoarces Avid to the Federal Program - Number Federal Agency • rowsuant ta CFDA Agreement Consist of the Foaming Matching Resources for Federal State Appropriation CFDA Tide Funding Amount Category state Resources Awarded to the Redoient Pursuant to tins itOnlersent Consist attire Following Resources Subject tu Section 215.97, FS.: Catalog of State Ronda! Assistance Number State Program Number Fun:ring Source State Fiscal Year CSFA Title or Ong Source Description Fureing Amount State Appropriation Categorif Fat each PrOgraln iderMiled *are. the revers shall comply Nth tie program. rbed in rerpaeorems.,..._, _descthe Calaeg of Federal Domestic Assistance KRA} ft-0:llasomos.clihs.subiddal am dip:1hr Raids Colabj cf State Finandal Ambiance (n.,. CSM) unal ._atmmonmimme.w,. The seniceripmposes far adds the fords are to be used age loduist in the Woad scope of snakes/work Pm ninth reclined by the recipient b deo* todioned kl the Coot. DEP Armada No. LW461. Auacionee A. rase 3 of 5 MAP 55-215 4:1142)