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Tallahassee, Florida 32399-2100 <br /> an electronic copy shall also be submitted to the above office at the following address : <br /> aurilla.pariish@dca. state.fl.us <br /> and <br /> Division of Emergency Management <br /> Bureau of Compliance Planning <br /> 2555 Shumard Oak Boulevard <br /> Tallahassee, Florida 32399-2100 <br /> (g) Any reports, management letter, or other information required to be submitted <br /> to the Department and the Division pursuant to this Agreement shall be submitted timely in <br /> accordance with OMB Circular A- 133 , Florida Statutes, and Chapters 10 . 550 (local governmental <br /> entities) or 10 . 650 (nonprofit and for-profit organizations), Rules of the Auditor General, as <br /> applicable. <br /> (h) Recipients, when submitting financial reporting packages to the Department <br /> and the Division for audits done in accordance with OMB Circular A- 133 or Chapters 10. 550 <br /> (local governmental entities) or 10 . 650 (nonprofit and for-profit organizations), Rules of the <br /> Auditor General, should indicate the date that the reporting package was delivered to the Recipient <br /> in correspondence accompanying the reporting package. <br /> (i) In the event the audit shows that the entire funds disbursed hereunder, or any <br /> portion thereof, were not spent in accordance with the conditions of this Agreement, the Recipient <br /> shall be held liable for reimbursement to the Division of all funds not spent in accordance with <br /> these applicable regulations and Agreement provisions within thirty (30) days after the Division <br /> has notified the Recipient of such non-compliance. <br /> 0) The Recipient shall have all audits completed by an independent certified public <br /> accountant (IPA) who shall either be a certified public accountant or a public accountant licensed <br /> under Chapter 473 , Florida Statutes . The IPA shall state that the audit complied with the <br /> applicable provisions noted above. The audit must be submitted to the Department and the <br /> Division no later than seven (7) months from the end of the Recipient' s fiscal year. <br /> For State Funds : <br /> (a) The Recipient agrees to maintain financial procedures and support documents, <br /> in accordance with generally accepted accounting principles, to account for the receipt and <br /> expenditure of funds under this Agreement. <br /> (b) These records shall be available at all reasonable times for inspection, review, <br /> or audit by state personnel and other personnel duly authorized by the Division. "Reasonable" <br /> shall be construed according to circumstances, but ordinarily shall mean normal business hours of <br /> 8 : 00 a.m. to 5 : 00 p .m. , local time, Monday through Friday. <br /> 5 <br />