HomeMy WebLinkAboutExhibit 12ATTACHMENT U
SPECIAL AUDIT REQUIREMENTS
The admmistrarion of resources awarded by the Department of Environmental Protection (which may be referred ra
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 ,tame 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, bit 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 the Department of Environmental
Protection determines that a lirnited 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 decrned necessary by the
Chief Financial Officer or Auditor General.
AUDITS
PART 1: 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.
I. In the event that the recipient expends 5500,0.00 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 ofOMB 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-I33, 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 pan.
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 ofOMB Circular A•133, as revised.
3. If the recipient expends less than $500,000 in Federal awards in its fiscal year, an audit conducted in
accordance wish the provisions or OMB Circular A• 133, as revised, is nor 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 inlernet at hrip://12.4_0.2_45.173/cfda/cfda.himl.
DEP Agreement No, C2,613, Attachment D, Page 1 of 5
■
PART II: STATE FUNDED
This part is applicable if the recipient is a nonstale entity as defined by Section 215.97(2)(I), Florida Statutes.
I. In the event that the recipient expends a total amount of State financial assistance equal to or in excess of
$500,000 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•profti organi2ations), Rules of the Auditor General. EXH1131T I to this Agreement
indicates Stare 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 Stare financial assistance, including State financial assistance received from the Department of
Environmental Protection, other stare agencies, and other nonstatc 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. )n connccrion with the audit requirements addressed in Pan 11, paragraph 1, the recipient shall ensure that the
audit complies with the requirements of Section 215.97(7), Florida Statures. This includes submission of a
financial reporting package as defined by Section 215.97(2)(d), Florida Statures, and Chapters 10.550 (local
governmental entities) or 10.650 (nonprofit and far -profit organizations), Rules of the Auditor General.
3. If the recipient expends less than 5500,000 in State financial assistance in its fiscal year, an audit conducted in
accordance with the provisions of Section 2i5.97, Florida Statutes, is not required. In the event that the
recipient expends less than $500,000 in State financial assistance m 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.c., the cosi of such an audit must be paid from ihe recipient's
resources obtained from other than State entities).
4. For information regarding the Florida Catalog of Sratc Financial Assistance (CSFA), a recipient should access
ihe Florida Single Audit AcI websire locared at hap://state.jl.113/fsaa/cgtal_ort or ihe Governor's Office of Po)icy
and Budget websire located at hap://www.mvflorid@,corn/my(lorida/govsntmeat/contact lopbOfftpe.11rrl for
assistance, In addition to the above websiies, the following websites may be accessed for informrtion:
Legislature's Website littp:l/www.leX.statc.tl.ps/, Governor's Website blip://www,myfior9d3,gpnV, Department
of Financial Services' Website btvl/www.d f.srate.14s/ and the Auditor General's Website
I1j1E://www.�5 ale,fl,l15/audgerj,
PARTI11: OTHER AUDIT REQUIREMENTS ,
(NOTE` This parr would be used to specify arty additional ouch( requirements imposed by the State awarding entity
that are solely a matter of that Sure awarding enriry r policy (.e., the audit is not required by Federal or Stare laws
and is not in conflict with other Federal or State audit requirements). Pursuant to Section 213.P7(7)(m), Florida
Statutes, Stare agencies may conduct or arrange jar audits of State financial assistance that are in addition to audits
conducted in accordance with Section 215.97, Florida Statures. /n such an event. the State awarding agency must
arrange for funding the full cosi of such additional audits.)
PART 1V: REPORT SUBMISSION
1. Copies of reporting packages for audits conducted in accordance with OMB Circular A•133, as revised, and
required by PART 1 of this Anachment shall be submined, when required by Section ,J20 (d), OMB
Circular A• 133, as revised, by or on behalf of the recipient dirccI(v to each of the following:
DEP Agreement No. CZ613, Attachment D, Page 7 of 5
A. The Department of Environmental Projection et 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)(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 I01h Street
Jeffersonville, fN 47132
C. Other Federal agencies and pass -through entities in accordance with Sections .320 (e) and (1),
OMB Circular A-133, as revised.
2, Pursuant to Section .320(r), 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 Deparrnent of Environmental Protection the following address:
Audit Director
Florida Department of Environmental Protection
Office of the lnspector General, MS 40
2600 Blair Stone Road
Tallahassee, Florida 32399.2400
3. Copies of financial reporting packages required by PART 11 of this Anachment shall be submitted by or on
bchrif of the recipient directly to each of the following:
A. The Department of Environmental Protection al the following address:
Audil Director
Florida Department of Environmental Protection
Office of the Inspector General, MS 40
2600 Blair Stone Road
Tallahassee, Florida 32399-24Q0
A. The Auditor General's Office at the fallowing address:
Stale of Florida Auditor General
Room 401, Claude Pepper Building
11 1 West Madison Street
Tallahassee, Florida 32399-1450
REMAINDER OF PACE INTENTIONALLY LEFT BLANK
DEP Agreement No, C2613, Attachment D, Page 3 of 5
4, Copies of reports or management letters required by PART III of this Anachment 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 Slone Road
Tallahassee, Florida 32399.2400
• 5. Any reports, tnanagcment letters, or other information required to be submitted to the Department of
Environmental Protection pw'suant 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 submining 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 Gencral, should indicate the date
that the reporting package was delivered to the recipient in correspondence accompanying the reporting
package.
PART Vr 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 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 trade 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
DEP Agreement No. CZ6I3, Attachment D, Page 4 of.5