HomeMy WebLinkAboutExhibit 21ATTACHMENT 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-I33 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 10 comply with
any additional instructions provided by the Department to the recipient regarding such audit. The recipient further
agrees ,n c; mply and cooperate irz..e,:llegs, reviews, investigations, or audits deemed -necessary by the
Chief Financial onices or Audiroi Oe^era].
AUDITS
PART l: FEDERALLY FUNDED
This part is applicable if the recipient is
Circular A-133, as revised.
a State or local government or a non-profit organization as defined in OMB
1. In the event that the recipient expends $$500,000 or more in Federal awards in its fiscal year, the recipient
must have a single or program -specific audit conducted in accordance with the provisions of OMB Circular
A-I33, as revised. EXHIBIT I to this Agreement indicates Federal funds awarded through the Department
of Environmental Protection by this Agreement. In determining the Federal awards expended in its fiscal
year, the recipient shall consider all sources of Federal awards, including Federal resources received from
the Department of Environmental Protection. The determination of amounts of Federal awards expended
should be in accordance with the guidelines established by OMB Circular A-133, as revised. An audit of the
recipient conducted by the Auditor General in accordance with the provisions of OMB Circular A-133, as
revised, will meet the requirements of this part.
2. in connection with the audit requirements addressed in Part 1, paragraph 1., the recipient shall fulfill the
requirements relative to auditee responsibilities as provided in Subpart C of .OMB Circular A-]33, as
revised.
3. If the recipient expends less than $$500,000 in Federal awards in its fiscal year, an audit conducted in
accordance with the provisions of OMB Circular A-] 33, as revised, is not required. In the event that the
recipient expends less than $5500,000 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 httn:l/12.46.245.173/cfda/cfda.html.
PART ]I: STATE FUNDED
This part is applicable if the recipient is a nonstare entity as defined by Section 215.97(2)(m), Florida Statutes.
1. ]n the event that the recipient expends a total amount of State financial assistance equal to or in excess of
SS500,000 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
Department of Financial Services; and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit
DEP Agreement No. LP6703 Attachment D, Page 1 of 5
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 Il, paragraph ]; the recipient shall ensure that
the audit complies with the requirements of Section 275.97(7), Florida Statutes. This includes submission of
a financial reporting package as defined by Section 215.97(2), Florida Statutes, and Chapters 10.550 (local
governmental entities) or 10.650 (nonprofit and for -profit organizations), Rules of the Auditor General.
3. ]f die recipient expends less than 5$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).
poi ihiion-natien A.gardrng he .Fluiida Catalog of State Financial :Assisttdace.(i::.SFA),-a ;;ecipicnt should
access the Florida Single Audit Act website Jocated at baps:IJapps.fldfs.connfsaal or the Governor's Office
of Policy and Budget website located at http://www.ebudget.staie.fl.us/ for assistance. In addition to the
above websites, the following websites may be accessed for information: Legislature's Website
!t ://wvsnv.leg_,state.flits/Welcome/index.cfrti, Governor's Website )ittp://www.myflorida.com/, Department
of Financial Services' Website http://www,i]dfs.com/ and the Auditor General's Website
http://www.s_tat uslaudgen/oages/flsaa,htni.
PART ll1: OTHER AUDIT REQUIREMENTS
(NOTE: This part would be used to sped any additional audit requirements imposed by.the State awarding entity
that are solely a matter of that Slate awarding entity's policy (i.e., the audit is not reguired by Federal or State laws
and is not in conflict with other Federal or State audit requirements). Pursuant to Section 215.97(8), Florida
Statutes, State agencies may conduct or arrange for audits of Slate financial assistance that are in addition to audio
conducted in accordance with Section 215.97, Florida Statutes. In such an event, the State awarding agency must
arrange forfunding the full cost of such additional audits.)
PART IV: REPORT SUBMISSION
1. Copies of reponing packages for audits conducted in accordance with OMB Circular A-133, as revised, and
required by PART 1 of this Attachment shall be submitted, when required by Section .320 (d), OMB
Circular A-] 33, 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 Genera], MS 40
2600 Blair Stone Road
Tallahassee, Florida 32399-2400
B. The Federal Audit Clearinghouse designated in OMB Circular A-733, 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
1207 East ] 0th Street
Jeffersonville, IN 47132
DEP Agreement No. LP6703 Attachment D, Page 2 of 5
C. Other Federal agencies and pass -through entities in accordance with Sections .320 (e) and (I),
OMB Circular A-133, as revised.
2. Pursuant to Section .320(0, 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 11 of this Attachment shall be submitted by or on
behalf of the recipient directly 10 each of the following:
A. The Department of Environmental Protection at the following address:
Audit Director
Florida Depa;tanen -of-xnrjrorimer tal I`ictectioc
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
1 ] 1 West Madison Street
Tallahassee, Florida 32399-1450
4. Copies of reports or management letters required by PART Ill 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. 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 ;\'c LP6703 >, 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.
REMAINDER OF PAGE INTENTIONALLY LEFT BLANK
DEP Agreement No.LP6703 , Attachment D, Page 4 of 3
EXHIBIT — 1
FUNDS AWARDED TO THE RECIPIENT PURSUANT TO THiS AGREEMENT CONSIST OF THE FOLLOWtNti'.
Federal Fonds Awarded to the Recipient Pursuant to this Agreement Consist of the Following:
Federal
Program CFDA
Number Federal Agency Number
CFDA Title
State Funds Awarded to the Recipient Pursuant to this Agreem
Federal
Program
Number
Federal Agency
CFDA
nt Consist of the Following Matching Fonds frr Federal Programs:
CFDA Title
Funding Amount
State
Appropriation
Category
State Fonds Awarded to the Recipient Pnrsnant to this Agreement Consist of the Following Funds Subject of Section 215.97, F.S.:
State
Program
Number
Fundin&Source
State
Fiscal Year
Catalog of
State
Financial
Assistance
Number
CSFA Title
or
Funding Source Description ,
T
Funding Amount
State
Appropriation
Category
Original
Agreement
Li 1 R2t — Ecnsysicin
Management & Restoration TF
2006-2007
37.039
Statewide Surface Water Restoration
and Wastewater Projects
S5500,000
140047-07
Total Award SS500,000
For each program identified above, the recipient shall comply with the program requirements described in th.: Catalog of Federal Domestic Assistance (CFDA)
[httn://aspe.os.dhhs.gov/cfdal and/or the Florida Catalog of State Financial Assistance (CSFA) jhtttJlsun6.dms.stavi.f.uslfsaal1. The services/purposes for which the
ftmds are to be used are included in the Contract scope of services/work. Any match required by th,. recipient is clearly indicated in the Contract.
1)EP Agreement No. I,P6703 , Attachment 1:3, Page 5 of 5