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A TRUE COPY Edward Byrne Memorial Justice Assistance Grant (JAG ) Program CERTIFICATION ON LAST P1.. 61' Pi * d n „ ;+ r+ cnt of 12W Enforcement SMI I RK Im 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. g . If this agreement is closed out without an audit, the Department reserves the right to recover any disallowed costs identified in an audit completed after such closeout. h . The completed audit report or written notification of audit exemption should be sent to the following address : Florida Department of Law Enforcement Office of Criminal Justice Grants 2331 Phillips Road Tallahassee , Florida 32308 17 . Performance of Agreement Provisions In the event of default, non -compliance or violation of any provision of this agreement by the subgrant recipient , the subgrant recipient' s consultants and suppliers , or both , the Department shall impose sanctions it deems appropriate including withholding payments and cancellation , termination , or suspension of the agreement in whole or in part. In such event, the Department shall notify the subgrant recipient of its decision thirty ( 30 ) days in advance of the effective date of such sanction . The subgrant recipient shall be paid only for those services satisfactorily performed prior to the effective date of such sanction . 18 . Commencement of Project a . If a project is not operational within 60 days of the original start date of the award period , the subrecipient must report by letter to the Department the steps taken to initiate the project , the SFY 2012 Page 6