HomeMy WebLinkAboutExhibit 10ATTACHMENT U
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 "Controcror", Grantee" or other name in the contract/agreement) may be subject
to audits and/or monitoring by ►he Deparrment of Environmental Protection, as described in this anachment.
MONiTOR1NG
in addition to reviews of audits conducted in accordance with OMB'Circulat A-133•and Section 215,97, F.S., as
revised (sec "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 rccrpienr agrees to comply and cooperate with any monitoring procedures/processes
deemed appropriate by the Deparrmenl 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
agrees to comply and cooperate with any inspections, reviews, investigations, or audits deemed necessary by the
Chief Financial Officer or Auditor General.
A UDJTS
PART 1: FEDERALLY FUNDED
This pan is applicable if the recipient is a State or local government or a non-profit organitalion as defined in OMB
Circular A•133, as revised.
In the event drat the recipient 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-l33,,
as revised. EXHIBIT 1 to this Agreement indicates Federal funds awarded through the Deparment of
Environmental Protection by this Agreement. In determining the Federal awards expended in its fiscal year,
the recipient shill 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 audilce responsibilities as provided in Subpart C of OMB Circular A-I33, as revised.
3. if the recipient expends less than 3500,000 in Federal awards in its fiscal year, an audit conducted in
accordance with the provisions of OMB Circular A• 133, es revised, is not required. In the event that the
recipient expends less than SS00,000 in Federal awards in its fiscal year and elects to have an audit conducted
in accordance with ibe provisions of OMB Circular A-1 33, 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 entirics).
4. The recipient may access information regarding the Coralog of Federal Domestic Assistance (CFDA) via
the internetalhtip://12.46.745.173/cfda/cfda h►ml.
DEP Agreement Igo. C2613, Attachment D, Page I of 5
PART 11: STATE FUNDED
This part is applicable i(the recipient is a nonslale tni iy as defined by Section 215.97(2)(I), Florida Slarutes. .
in the event that the recipient expends total mount of State financial assistance equal to or in excess of
S500,000 in any fiscal year of such recipient, the recipient must have a State single or project-speelfic 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), Rules1 of the Auditor General. EXHIBIT I to this Agreement
indicates Stale financial assistance awarded through the Department of Environmental Proiection.by this
Agrecmenl. In determining the State financial assistance expended in its fiscal year, the recipient shalt consider
sources of State financial assistance, including Slate financial assistance received from the Department of -
Environmental Protection, other state agencies, aid other nonstatc entities. State financial assistance doer not
include Federal direct or pass•through awards anci resources received by a nonslate entity for Federat-program
matching requirements. I
1. In connection with the audit requirements addressed in Part 11, paragraph 1, the recipient shall enswe Chit the
audit complies with the requirements of Section 715.97(7), Florida Statutes. This includes submission of.1.:
financial tenoning package as defined by Section 115.97(1)(d), Florida Statutes, and Chapters I0.550.(loeat
governmental entities) or 10.650 (nonprofit and for -profit organizations), Rules of the Auditor General.
3. 1f the recipient expends less than S500,000 in State financial assistance in its fiscal year, an audit conducted in
accordance with the provisions of Section 115.97, Florida Statutes, is not required. In the event that the
recipient expends less than S500,000 in State financial assistance in its fiscal year, and elects so have an audit
conducted in accordance with the provisions of Section 215.97, Florida Statutes, the cosi 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 fromoihcr than State entities),
4. For information regarding the Florida Catalog of Stale Financial Assistance (CSFA),.a recipient should access
the Florida Single Audit Act website located at hrla:/sjslate.fl.us/fsaa/catalon or the Governor's Office of Policy
and Budget websire located at hnp://www.mvflorida.coin/mvfloridaLuaventmenticontacts/oobOftee html for
assistance. Jn addition to the above websites, the following websites may be accessed for information:
Legislature's Website hnp://www.lee.sysre.f1.1s/, Governor's Website htro,/www.myllorida.gQm/a,Department
of financial Services' Website hnp'//www,dtif.srate.Q.ps/ and the Auditor General's Website
Itpa://www. stale .fLus/Judges.
PART.111: OTHER AUDIT REQUIREMENTS ,
(NOTE:. This part would be used to specify any additional audit requirements imposed by the State awarding entity
that are solely a mailer of ihat Stare 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•requirentents). Pursuant to Section 2IS.97(7)(m), Florida
Statutes, Stare agencies may conduct or arrange for audits of State financial assistance that are in addition to audits
conducted in accordance with Section 2/5.97, Florida Statures. In such on event. the State awarding agency must
orronge for funding the full cost of such additional audits.)
PART iV: REPORT SUBMISSION
Copies of reporting packages for audits conducted in accordance with OMB Circular A•133, as ievised, and
required by PART of this Anachment shall be submined, 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 Agreement No. CZ613, Attachment D, Page 7 of 5
A. The Department of Environrte;rtal
B.
section or the following address:
Audit Director
Florida Dcpamncnt of Environs entaI Protection
Office of the Inspector General, MS 40
2600 Blair Stone Road ,
Tallahassee, Florida 32399-2400
The Federal Audis Clearinghouse designated in OMB Circular A•133, es revised (the number of
copies required by Sections .320 (d)(1) and (2), OMB Circular A. 133, as revised, should: 6e
subrnirted ro the Federal Audit Clearinghouse), at the following address: a
Federal Audit Clearinghouse
Bureau of the Census
1201 East I0th Sneer
Jeffersonville, fN 47132 j
C. Other Fcderal agencies and pass•through crones in accordance with Sections .320 (e) and (f),
OMB Circular A. 133, as revved. A _
1. Pursuant to Section .310(0, OMB Circular A•133, ss revised, the recipient shall submit a copy of the
reporting package described in Section .320(rl), OMB Circular A-133, as revised, and any management
levers issued by the auditor, to the Dcparrmcnt of Environmental Protection the following address:
Audit Director
Florida Dcpar-nncnt of Environmental Protection
Office of the lnspector General, MS 40
1600 Blair Stone Road
Tallahassee, Florida 32399-2400
3. Copies of financial reporting packages required by PART 11 of this Anachmenl shall be submitted by or on
behalf of the recipient directly to each of the following:
A.
The Department of Environrncnial Protection at the following address:
Audi! Director
Florida Department of Environfnental Protection
Office of the Inspector General', MS 40
2600 Blair Stone Road
Tallahassee, Florida 32399.2400
B. The Auditor General's Office al the following address:
Stale of Florida Auditor General
Room 401, Claude Pepper Building
1 I 1 West Madison Srreel t
Tallahassee, Florida 32399-1450
REMAINDER OF PAGE INTENTIONALLY LEFT BLANK
DEP Agrrernenl No. C2613, Attachment D, Page 3 of 5
4. Copies of reports or management letters required by PART Ill of this Attachment shall be submitted by or
on behalf of the recipient pirecily to the Department of Environmental Protection at the following address;
Audit Director
Florida Department of Environmental Protection
Office of -the Inspector General, MS 40
2-600 Btair Stone Road
Tallahassee, Florida 32399.2400
5. Any repons, management tenets, 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•! 33, Florida Statutes, or Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and
for•profit organizations), Rule! of the Auditor General; as applicable. t -
6. Recipients, when subrnining financial repotting packages to the Department et 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 reponing
package.
PART V: RECORD RETENTION
The recipient shall retain sufficient records drmonsnaring its compliance with the terms of this Agreement for a
.period of 5 years from the date the audit report is issued, and shill 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 paper, arc made available io the Department of Environmental Protection,
or its designee, Chief Financial Officer, or Auditor General upon request fur a period of 3 years from the date the
audit rcpon is issued, unless extended in writing by the Department of Environmental Protection.
REMAINDER OF PACE INTENTIONALLY LEFT BLANK
DEP Agreement No. CZ.613, Attachment V, Page 4 of.5
EXHIBIT — 1
FUNDS AWARDED TO THE RECIPIENT PURSUANT TO THIS AGREEMENT CONSIST OF THE FOLLOWING: •
Federal Resources Awarded to the Bee •'eat Pursuant to this A reorient Consist of the Followin :
Federal Slat[
Program CFDA' Appropriation
Number Federal Agency Number CFDA Title Funding Amount Category
Original U.S. Department. of 11.4t9 Coastal Zone Administration Awards
Agreement Commerce
Stale Resources Awarded to the Recipient Pursuant to this A regiment Consist or the Following Matchiug Resources for Federal Programs:
Federal
Program —
Number Federal A en CFDA
CFDA Title
State
Appropriation
Funding Amount Category
State Resources Awarded to the Recipient Pursuant to this A recrntnt Consist of the Following Resources Subject to Section U 5.97, F.S.:
State CSFA Title State
Program Stale or Appropriation
Number Funding Source Fiscal Year Funding Source Description Funding Amount Category
Total Award
For each program identified above. the recipient shall comply with the program requirements described in the Catalog of Federal Domestic Assisuoce (CFDA)
[bftp:/112A6.245.173/cfda/cfda.htrn1} and/or the Florida Catalog of State Financial Assistance (CSFA) (burr:llstate.h.tnffsaafcatalogJ. The services/purposes for
which Mc funds are to be used are included in the Contract scope of so-sites/work Arty match Jequi ed by tic recipient is ekaiy indicated in the Contract.
DEP Agreement No. CZ413, Attachment D, Page 5 of 5