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Edward Byrne Memorial Justice Assistance Grant (JAG) Program A TRUE COPY Florida Department of Law Enforcement CERTIFICATION ON LAST PAGE 17. Audit J . R . SMITH , CLERK 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 AA 33 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 rec4cVr .-hall submit an annual financial audit that meets the requirements of § 11 .45 , Fla. 01 oikt, 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 suEa rant 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 18. 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 SFY 2013 Page 6 S