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If the Recipient expends less than $500,000 in State financial assistance in its fiscal year, <br /> an audit conducted in accordance with the provisions of Section 215.97 , Fla. Stat, is not required. In the <br /> event that the Recipient expends less than $500,000 in state financial assistance in its fiscal year and <br /> elects to have an audit conducted in accordance with the provisions of Section 215.97, Fla. Stat, the cost <br /> of the audit must be paid from the non-state entity's resources (i .e. , the cost of such an audit must be paid <br /> from the Recipient's resources obtained from other than State entities). Additional information on the <br /> Florida Single Audit Act may be found at the fallowing website: hfp://www.state .fl . uslfsaa/statutes. htmI . <br /> (e) Report Submission <br /> 1 . The annual financial audit report shall include all management letters and the <br /> Recipient's response to all findings, including corrective actions to be taken . <br /> 2. The annual financial audit report shall include a schedule of financial <br /> assistance specifically identifying all Agreement and other revenue by sponsoring agency and Agreement <br /> number. <br /> 3. Copies of financial reporting packages required under this Paragraph 6 shall <br /> be submitted by or on behalf of the Recipient directly to each of the following : <br /> The Division of Emergency Management at each of the following addresses: <br /> Department of Community Affairs <br /> Office of Audit Services <br /> 2555 Shumard Oak Boulevard <br /> Tallahassee, Florida 32399-2100 <br /> [an electronic copy shall also be submitted to aurilla.parrish@dca .state.fl.us] <br /> and <br /> Division of Emergency Management <br /> Bureau of Preparedness <br /> Technological Hazards Section <br /> 2555 Shumard Oak Boulevard <br /> Tallahassee, Florida 32399-2100 <br /> The Auditor General 's Office at the following address: <br /> Auditor General's Office <br /> Room 401 , Claude Pepper Building <br /> 111 West Madison Street <br /> Tallahassee, Florida 32399-1450 <br /> 4 . Any reports, management letter, or other information required to be submitted <br /> to the Division pursuant to this Agreement shall be submitted timely in accordance with OMB Circular A- <br /> 133 , Florida Statutes, and Chapters 10. 550 (local governmental entities) or 10.650 (nonprofit and for- <br /> profit organizations) , Rules of the Auditor General , as applicable. <br /> 5 . Recipients, when submitting financial reporting packages to the Division or the <br /> Department of Community Affairs for audits done in accordance with OMB Circular A- 133 or Chapters <br /> 10 . 550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations) , Rules of the Auditor <br /> General, should indicate the date that the reporting package was delivered to the Recipient in <br /> correspondence accompanying the reporting package. <br /> (f) In the event the audit shows that the entire funds disbursed hereunder, or any portion <br /> thereof, were not spent in accordance with the conditions of this Agreement, the Recipient shall be held <br /> liable for reimbursement to the Division of all funds not spent in accordance with these applicable <br /> 3 <br />