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HomeMy WebLinkAboutExhibit 9ATTACHMENT D SPECIAL AUDIT REQUIREMENTS The administration of resources awarded by the Department of Environmental Protection (which may be referred to as Me "Department", "DEP , "FDEP" or "Grantor", or other name in the contract/agreement) to the 'recipient (which may be referred 10 as the "Contractor'; Grantee" another name in the contract/agreement) may be subject to audits and/or monitoring by the Department of Environmental Protection, as described in this attachment. MONITORING 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. appropriatc.by the Department of Environmental Protection. In the event the Depsriment, of Environmental 'Protection determines that a limited scope audit of the recipient is'appropriate; the-recipiens'agreei to caiziply-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_EinanciaLOfficer_or..Auditorraeneral AUDITS PART I: FEDERALLY FUNDED This part is applicable if the recipient is a State or local government or a non-profit organization as defused in OMB Circular A-133, as revised. 1. In the event that therecipient expends 3500,000 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-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 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 [, 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 than S500,000 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 than $500,000 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 non -Federal resources (i.e., the cost of such an audit must be paid from recipient resources obtained from other than Federal entities). 4. The recipient may access information regarding the Catalog of Federal Domestic Assistance (CFDA) via the internet at ittp1//12.46.245.173/cfda/cfda.bt 1J. DEP 55.215 (04105) DEP Agreement No, CUM, Attachment D, Page 1 of 5 PART II: STATE FUNDED This part is applicable if the recipient is a nonstate 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 5500,000 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 -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 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 I, 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 Tess than $500,000 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 $500,000 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 in "nation regarding the Florida Catalog of State Financial Assistance (CSFA), a recipient should access the F1 ' `da ,Single Audit Act wcbsite located at )ittp://state.fl.usJfsaa/cataloe or the Governor's Office of Policy and B ;s set website located at http://www.gjele,conVeeyfloridgigove,comlmyflorldg/gove nrmenticontacts/opkQ#fice.htrni for assist ce. In addition to the above websites, the following websites may be accessed for information: Lcgisliiture's Website jlttp://www.leg state..f a s/, Governor's Website )t>,tp://www.mvflorida.can/, Department of Financial Services' Website hrtp://www,dbf.stale.fi.is/ and the Auditor General's Website http:J/www.state.fl.us&audeen. PART Ill: OTHER AUDIT REQUIREMENTS (NOTE: This part would be wed to specify any additional audit requirements imposed by the State awarding entity that are solely a matter of that State awarding entity's policy (Le., the audit is not required by Federal or State laws and is not in conflict with other Federal or Stare audit requirements). Pursuant to Section 215.99(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 213.97, Florida Statutes. In such an event, the State awarding agency must arrange for funding the full cost ofsuch 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 Attachment 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: DEP 55.215 (04/05) DEP Agreement No. C2610, Attachment D, Page 2 of 5 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 Federal Audit Clearinghouse designated in OMB Circular A-133, as revised (the number of copies required by Sections .320 (d)(I) and (2), OMB Circular A-133, as revised, should be submitted to the Federal Audit CIearinghouse), at the following address: C. Federal Audit Clearinghouse Bureau of the Census 1201 East l0tb Street Jeffersonville,1N 47132 Other Federal agencies and pass -through entities in accordance with Sections .320 (e) and (0, OMB Circular A-133, as revised. Pursuant to Section .320(0, OMB circular A-133, as revised, the recipient shallsir rsut a copy of the reporting package described in Section .320(c), OMB Circular A-133, as revised, and' any management Ietteri+ 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, Florida 32399-2400 3. Copi of financial reporting packages required by PART II of this Attachment shall be submitted by or on beha;} f the recipient directly to each of the following: A. The Department of Environmental Protection at the following address: Audlt Director Florida Department of Environmental Pi oteclion 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 REMAINDER OF PAGE INTENTIONALLY LEFT BLANK PEP 55.2 t 5 (04/05) DEP Agreement No. CZ610, Attachment D, Page 3 of 5 4. Copies of reports or management letters required by PART II1 of this Attachment shall be submitted by or on behalf of the recipient directly, to 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 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, P Arini.entl when,submitting..f enncial reporting packages to the Department of Envirotunental 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. PART V; RECORD RETENTION The recipient .shall retain sufficient records demonstrating its compliance with the terms of this Agreement for a period of 5 years from the date the audit report is issued, and shall allow the Department of Environments) 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 psued, unless extended in writing by the Department of Environmental Protection. REMAINDER 01? PAGE •INTENTIONALLY LEFT BLANK • pi DEP 55.215 (04103) DEP Agreement No. CZ610, Attachment D, Page 4 of 5 1 1 EXHIBTT -1 FUNDS AWARDED TO THE RECIPIENT PURSUANT TO THIS AGREEMENT CONSIST OF TEE FOLLOWING: Federal Resources Awarded to the Recipient Pursuant to thus AgreienielitiCorssist of.the.Following: Federal Program Number Federal Agency Funding Amount State Appropriation Category CFDA Number CFDA Title Original Agreement U.S. Department of 11.419 Coastal Zone Administration Awards Commerce State Resources Awarded to the Recipient Pursuant to this Agreement Consist of the Following Matching Resources for Federal Programs: Funding Amount State Appropriation Category Federal Program Number Federal Agency CFDA Title .,. CFDA • Stale Resources Awarded to the Recipient Pursuant to this eentent Consist of the Following Resources 13nbjeci to Section.15.97, FS.: . State program Number Funding Source - State _ Fiscal Year - Number : CSFA or Funding Source itle escription Funding Amount State Appropriation Category l For each program identified above the recipient shall comply with the program requirements desert' rttp://12.46245.173/cfda/cfda.htmll and/or the Florida Catalog of State Financial Assistance (CSF which the funds arc to be used are included in the Contract scope of services/work. Any match DEP 55-215 (04/05) DEP Agreement No. CZ61 D, Attachment D, Page 5 of 5 Total Award ed in the (;atalog of Federal Domestic Assistance (CFDA) )[httpJ/state.fl.uslfsaa/catalog]. The services/purposes for by the recipient is clearly indicated in the Contract.