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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 or the Department of Community Affairs pursuant to this Agreement shall be submitted on <br /> time as required under 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 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) If the audit shows that all or any portion of the funds disbursed hereunder were not <br /> spent in accordance with the conditions of this Agreement , the Recipient shall be held liable for <br /> reimbursement to the Division of all funds not spent in accordance with these applicable regulations and <br /> Agreement provisions within thirty days after the Division has notified the Recipient of such <br /> noncompliance . <br /> ( g ) The Recipient shall have all audits completed in accordance with Section 215 . 97 , Fla . <br /> Stat . by an independent certified public accountant ( IPA ) who shall either be a certified public accountant <br /> or a public accountant licensed under Chapter 473 , Fla , Stat . The IPA shall state that the audit complied <br /> with the applicable provisions noted above . The audit must be submitted to the Department no later than <br /> nine ( 9 ) months from the end of the Recipient' s fiscal year . <br /> ( 7 ) REPORTS <br /> ( a ) If all required deliverables are not sent to the Division or are not completed in a <br /> manner acceptable to the Division , the Division may withhold further payments until they are completed or <br /> may take other action as stated in Paragraph ( 11 ) REMEDIES . "Acceptable to the Division " means that <br /> the work product was completed in accordance with the Scope of Work . <br /> ( b ) The Recipient shall provide additional program updates or information that may be <br /> required by the Division . <br /> The Division may impose a penalty equal to one- percent ( 11 % ) of the total grant amount if <br /> any of the deliverables in the Scope of Work ( Attachment A ) are not submitted in a timely manner. <br /> The Recipient may request an extension to any deliverable deadline due to extenuating <br /> circumstances . The Division at its discretion may extend any deliverable deadline upon receipt of <br /> a written request from the Recipient. <br /> 4 <br />