HomeMy WebLinkAboutExhibit 3•
ATTACHMENT A
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 none in the contract/agreement) may be subject
to audiu and/or monitoring by the Department of Environmental Protection, as described in this attachment".
MONITORING
In addition. to reviews of audiu 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 audiu as defined by OMB Circular A-133, se revised, and/or other procedures. By
'entering into this Agreement, the recipient agrees to comply and cooperate with any monitoring
procedures/processu deemed appropriate b the Department of Environmenal Protection In ., ev lkt.:
Department of Environmental Protection deetermines 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 agrees to comply and cooperate with any inspections, reviews, investigations, or
audit" deemed necessary by the Chief Financial:Ofticer or Auditor General.
ATLT$
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.
In the event that the recipient expends S300,000 or more in Federal awards in its fiapal 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 s11 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, u revised. An audit of
the recipient conducted by the Auditor General in sccordance 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 I, paragraph l.,'the recipient, shall fulfill the
requirements relative to auditee responsibilities as provided in Subpart C of OMB Circular A-133, u
revised, •
3. . If the recipient expends less thin S300,000 in Federal awards in its fiscal year, an audit conducted in
accordance with the provisions of OMB Circular A-I33, u revised, is not required. in the event that the
recipient expends less than S300,000 in Federal awards In its fiscal year and elects to have an audit
conducted in accordance with the provisions of OMB Circular A-133, se 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).
t. The recipient may access information regarding the Catalog of Federal Domestic Assistance (CFDA) via
the Internet at tltn;tt;aee,ps,dhlts.govJcfdj,
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DEP Agnomen! No. LW461. Attachmir 0.Nisi f of
DEP 55.315 t01lQ3f
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PART II: STATE FUNDED
This pan is applicable if the recipient is a nonstate entity as defined by Section 215.97(2X1), 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 such recipient, the recipient mush 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 finsncial 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 pHs -through awards and resources
received by a nonstate entity for Federal program matching requirements.
2. in connection with the audit requirements addressed in Part fly 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(2Xd), Florida Statutes, and Chapters 10.530
(local governmental entities) or 10.650 (nonprofit and for -profit organizations), Rules of the Auditor
General.
3. 1f 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 5300,000 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).
For information regarding the Florida 'Catalog of State Financii1 Assistance (CSFA),'a recipient should
access the Florida Single Audit i.ct website located at Jute:Nsun6,dms.state.fl.us/fsaa/catalog.htm or the'
Governor's Office of Policy and Budget website located at htto:l/www.eog.state•ii.us/ for assistance. In
addition to the above webiltes. the following websites may be accessed for information: Legielature's
-Website Jtttp:Avv4'Vy;Je .itete,fl.us/,'Governor`s Websitc http: /w w.tlgo+',ctim/, Department of Banking
and Finances' • Website htly://www.dbfstate.fl.us!, and the Auditor General's Webilte
htto:/twww.state.11 us'audeen,
PART I1I:OTHER AUDIT REQUIREMENTS
(NOTE: This part would be used to spec'{* any additional audit requirements imposed by the State awarding entity •
that are solely p matter of that State awarding entity's policy (i.e., the audit is not required by Federal or State laws
and is not in conflict with other Federal or State audit requirements). Pursuant so Section 211.97(7)(m), Florida
Statutes, State Glenda' stray conduct or arrange for audits of State financial assistance that are in addition to audits
conducted in accordance with Section 215.97, Florida Statures. 1n such an event, the State awarding agency must
arrange forfunding the fttrii cost of such additional audits.)
PART IV: REPORT SUBMISSION
I.
Copies of reporting packages for audits conducted in accordance with OMB Circular A-133, as revised, and
required by PART 1 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 et the following address:
Audit Director
Florida Department of Environmental Protection
Office of the inspector General. MS 40
1600 B14.: S.nnc Road
Tallahassee. Florida 32399.2400
DIP Agreement No, L.W461. Aniehment S. Pale ? of !
' DEP 35413101V)
B. The Federal Audit Clearinghouse designated in OMB Circular A-I33, as revised (the number of
copies required by Section'', .320 (dX1) 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 I Oth 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 addreu:
Audit Director .
Florida Department of En%ironmetitaIPratection .
Office of the Inspector General, MS 40
2600 Blair Stone Road
Tallehusee, Florida 32399.2400
3. Copies of financial reportinglackages required by PART 11 of this Agreement shall be submitted by or on
behalf of the recipient dirgctly 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
Tallahusee, Florida 32399.2400
B. The Auditor General's Office at the following addreu:
State of Florida Auditor General
Room 401, Claude Pepper Building
111 West Madison Street
Tallahassee, Florida 32399-1430
4. Copies of reports or management ieners required by PART III of this Agreement shall be submitted by or
on behalf of the recipient slimily 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 10.350 (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
peckag4.
DEP'Agreement No. LW'461, Anaehm.m Page 3 er 5
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PART V: RECORD RET` brnoN
The recipient.sball 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 yearsfrom the date the
audit report is issued, unless extended in writing by the Department of Environmental Protection.
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Diii' $5.21$ (01/02)
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