HomeMy WebLinkAboutExhibit 19ATTACHMENT D
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 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 appropriate by the Department of Environmental Protection. In the event the 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
agreesto 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 local government or a non-profit organization as defined in OMB
Circular A-133, as revised.
1. In the event that the recipient expends $500,000 orpore 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 tt3•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 considei 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 I, 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 $500,000 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 intemet at http://12.46.245.173/efda/cfda.html.
PART 11I: 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
$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
DEP Agreement No. LP6056, Attachment ID, Page 1 of 5
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 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 $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 information regarding the Florida Catalog of State Financial Assistance (CSFA), a recipient should
access the Florida Single Audit Act website located at http://state,fl.us/fsaalcatalog or the Governor's
Office of Policy and Budget website located at
http://www.myflorida.con-/myflorida/govemmentkontacts/opbOffice.html for assistance. In addition to the
above websites, the following websites may be accessed for information: Legislature's Website
http://www.leg.state.fl.us/, Governor's Website http://www.rnyflorida.com/, Department of Financial
Services' Website http://www.dbf.state.fl.us/ and the Auditor General's Website
http://www.state.fl.us/audgen.
PART III: OTHER AUDIT Rl'QUIR.EMENTS
(NOTE: This part would be user ro 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 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
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:
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)(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
DEP Agreement No. LP6056, Attachment D, Page 2 of 5
1201 East loth 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 Environmental Protection
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 Attachment 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'kAuditor General
Room 401, Claude Pepper Building
►'' '111 West Madison Street
Tallahassee, Florida 32399-1450
4. Copies of reports or management letters required by PART III 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 Ibis 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 Agreement No. LP6056, Attachment D, Page 3 of 5
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 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.
-
t
REMAINDER OF PAGE INTENTIONALLY LEFT BLANK
DEP Agreement No. LP6056, Attachment D, Page 4 of 5
EXHIBIT —1
FUNDS AWARDED TO THE RECIPIENT PURSUANT TO THIS AGREE IENT?CONSIST OF THE FOLLOWING:
Federal Funds Awarded to the Recipient Pursuant to this Agreement Consist of the Following:
Federal
Program
Number
Federal Agency
CFDA
Number
CFDA Title
Funding Amount
State
Appropriation
Category
State Funds Awarded to the Recipient Pursuant to this Agreement Consist of the Following Matching Funds for Federal Programs:
Federal
Program
Number
Federal Agency
CFDA Title
Funding Amount
State
Appropriation
Category
Cr'DA
State Funds Awarded to the Recipient Pursuant to this Agreement Consist of the Following Funds Subject of Section 215.97, F.S.:
Catalog of
State
State
Financial
CSFA Title
State
Program
State
Assistance
or
Appropriation
Number
Funding Source
Fiscal Year
Number
Funding Source Description
Funding Amount
Category
Original
Agreement
LI 1717A — Ecosystem
Management & Restoration TF
2005-2006
37.039
Statewide Surface Water Restoration
and Wastewater Projects
$500,000
141116-05
Total Award
$ 500,000
For each program identified above, the recipient shall comply with the program requirements described in the Catalog of Federal Domestic Assistance (CFDA)
[http:/laspe.os.dhhs.gov/cfdaj and/or the Florida Catalog of State Financial Assistance (CSFA)[http://sun6.dms.state_fl.us/fsaa/]. The services/purposes for which the
funds are to be used are included in the Contract scope of services/work. . Any match required by the recipient is clearly indicated in the Contract.
DEP Agreement No. LP6056, Attachment D, Page 5 of 5