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ATTACHMENT G <br /> SPECIAL AUDIT REQUIREMENTS <br /> The administration of resources awarded by the Department of Environmental Protection (which may be referred to <br /> as the 'Department ", "DEP " 7DEP " or "Grantor ", or other name in the contract/agreement) to the recipient <br /> (which may be referred to as the "Contractor ", Grantee " or other name in the contract/agreement) may be subject <br /> to audits and/or monitoring by the Department of Environmental Protection, as described in this attachment. <br /> MONITORING <br /> In addition to reviews of audits conducted in accordance with OMB Circular A433 and Section 215 . 97, F . S . , as <br /> revised (see "AUDITS" below), monitoring procedures may include, but not be limited to, on-site visits <br /> by <br /> Department staff, limited scope audits as defined by OMB Circular A- 133 , as revised, and/or other procedures. By <br /> entering into this Agreement, the recipient agrees to comply and cooperate with any monitoring <br /> procedures/processes deemed appropriate by the Department of Environmental Protection . In the event the <br /> Department of Environmental Protection determines that a limited scope audit of the recipient is appropriate, the <br /> recipient agrees to comply with any additional instructions provided by the Department to the recipient regarding <br /> such audit. The recipient further agrees to comply and cooperate with any inspections, reviews, investigations, or <br /> audits deemed necessary by the Chief Financial Officer or Auditor General . <br /> AUDITS <br /> PART I : FEDERALLY FUNDED <br /> This part is applicable if the recipient is a State or local government or a non-profit organization as defined in <br /> OMB Circular A433, as revised. <br /> 1 . In the event that the recipient expends $500,000 or more in Federal awards in its fiscal year, the recipient <br /> must have a single or program-specific audit conducted in accordance with the provisions of OMB Circular A- 133 , <br /> as revised. EXHIBIT 1 to this Attachment indicates Federal funds awarded through the Department of <br /> Environmental Protection by this Agreement. In determining the Federal awards expended in its fiscal year, the <br /> recipient shall consider all sources of Federal awards, including Federal resources received from the Department of <br /> Environmental Protection . The determination of amounts of Federal awards expended should be in accordance with <br /> the guidelines established by OMB Circular A433 , as revised. An audit of the recipient conducted by the Auditor <br /> General in accordance with the provisions of OMB Circular A- 133 , as revised, will meet the requirements of this <br /> part. <br /> 2 . In connection with the audit requirements addressed in Part 1 , paragraph 1 , the recipient shall fulfill the <br /> requirements relative to auditee responsibilities as provided in Subpart C of OMB Circular A- 133 , as revised. <br /> 3 . If the recipient expends less than $500,000 in Federal awards in its fiscal year, an audit conducted <br /> in <br /> accordance with the provisions of OMB Circular A- 133 , as revised, is not required. In the event that the recipient <br /> expends less than $500,000 in Federal awards in its fiscal year and elects to have an audit conducted in accordance <br /> with the provisions of OMB Circular A - 133 , as revised, the cost of the audit must be paid from non-Federal <br /> resources (i .e., the cost of such an audit must be paid from recipient resources obtained from other than Federal <br /> entities). <br /> 4. The recipient may access information regarding the Catalog of Federal Domestic Assistance (CFDA) via <br /> the internet at httu://12.46.245. 173/cfda/efda.html. <br /> DEP Agreement No . 14IR2 , Attachment G, Page 1 of 5 <br />