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A TRUE COPY CERTIFICATION ON LAST PAGE Edward Byrne Memorial Justice Assistance Grant ( JAG ) Program ) It BARTON RK Florida Department of Law Enforcement b . Any rights of copyright to which a subgrant recipient or subrecipient purchases ownership with support funded under this grant agreement . 15 . Publication or Printing of Reports The subgrant recipient shall submit for review and approval one copy of any curricula , training materials , or any other written materials that will be published , including web- based materials and web site content , through funds from this grant at least thirty ( 30 ) days prior to the targeted dissemination date . All materials publicizing or resulting from award activities shall contain the following statements : " This project was supported by Award No . [contact the Office of Criminal Justice Grants for award number] awarded by the Bureau of Justice Assistance , Office of Justice Programs . The opinions , findings , and conclusions or recommendations expressed in this publication/ program /exhibition are those of the author( s ) and do not necessarily reflect the views of the Department of Justice . " 16 . Audit a . Subgrant recipients that expend $ 500 , 000 or more in a year in Federal awards shall have a single or program -specific audit conducted for that: year. The audit shall be performed in accordance with the federal OMB Circular A - 133 and other applicable federal law . The contract for this agreement shall be identified in the Schedule of Federal Financial Assistance in the subject audit . The contract shall be identified as federal funds passed through the Florida Department of Law Enforcement and include the contract number, CFDA number, award amount , contract period , funds received and disbursed . When applicable , the subgrant recipient shall submit an annual financial audit that meets the requirements of § 11 . 45 , Fla . Stat . , " Definitions ; duties ; authorities ; reports ; rules . " ; § 215 . 97 , Fla . Stat . , " Florida Single Audit Act" ; and Rules of the Auditor General , Chapter 10 . 550 , " Local Governmental Entity Audits " and Chapter 10 . 650 , " Florida Single Audit Act Audits Nonprofit and For- Profit Organizations . " b . A complete audit report that covers any portion of the effective dates of this agreement must be submitted within 30 days after its completion , but no later than nine ( 9 ) months after the audit period . In order to be complete , the submitted report shall include any management letters issued separately and management' s written response to all findings , both audit report and management letter findings . Incomplete audit reports will not be accepted by the Department . c . The subgrant recipient shall have all audits completed by an Independent Public Accountant ( IPA ) . The IPA shall be either a Certified Public Accountant or a Licensed Public Accountant . d . The subgrant recipient shall take appropriate corrective action within six ( 6 ) months of the issue date of the audit report in instances of noncompliance with federal laws and regulations . e . The subgrant recipient shall ensure that audit working papers are made available to the Department , or its designee , upon request for a period of three ( 3 ) years from the date the audit report is issued , unless extended in writing by the Department. f. Subgrant recipients that expend less than $ 500 , 000 in Federal awards during a fiscal year are exempt from the audit requirements of OMB Circular A- 133 for that fiscal year . In this case , written notification , which can be in the form of the " Certification of Audit Exemption " form , shall be provided to the Department by the Chief Financial Officer , or designee , that the subgrant recipient is exempt. This notice shall be provided to the Department no later than March 1 following the end of the fiscal year. SFY 2011 Page 5