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A TRUE COPY
<br /> STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION CERTIFICATION ON LAST PAGE 525-010-40
<br /> LOCAL AGENCY PROGRAM AGREEMENtA , BARTON , CLERK PRODUCTION SUPPORT
<br /> 02/09
<br /> Page 4
<br /> The administration of resources awarded by the Department to the Agency may be subject to audits and/or monitoring by
<br /> the Department , as described in this section .
<br /> Monitoring : In addition to reviews of audits conducted in accordance with OMB Circular A- 133 and Section 215
<br />. 97 ,
<br /> Florida Statutes , as revised (see "Audits" below) , monitoring procedures may include , but not be limited to , on-site
<br /> visits
<br /> by Department staff, limited scope audits as defined by OMB Circular A- 133 , as revised , and/or other procedures
<br />. By
<br /> entering into this Agreement, the recipient agrees to comply and cooperate fully with any monitoring
<br /> procedures/processes deemed appropriate by the Department. In the event the Department determines that a limited
<br /> scope audit of the recipient is appropriate , the recipient agrees to comply with any additional instructions provided by the
<br /> Department staff to the Agency regarding such audit. The Agency further agrees to comply and cooperate with
<br />any
<br /> inspections , reviews , investigations or audits deemed necessary by the FDOT' s Office of Inspector General (OIG) , and
<br /> the Chief Financial Officer ( CFO ) or Auditor General .
<br /> Audits
<br /> Part I - Federally Funded : Recipients of federal funds ( i . e . , state , local government or non -profit
<br /> organizations as
<br /> defined in OMB Circular A- 133 , as revised ) are to have audits done annually using the following criteria :
<br /> 1 . In the event that the recipient expends $ 500 , 000 or more in federal awards in its fiscal year, the
<br /> recipient must
<br /> have a single or program -specific audit conducted in accordance with the provisions of OMB Circular A- 133 , as
<br /> revised . Exhibit „ 1 „ of this Agreement indicates federal resources awarded through the Department by this
<br /> Agreement. In determining the federal awards expended in its fiscal year, the recipient shall consider all sources
<br /> of federal awards , including federal resources received from the Department. The determination of amounts of
<br /> federal awards expended should be in accordance with the guidelines established by OMB Circular A- 133 , as
<br /> revised . An audit of the recipient conducted by the Auditor General in accordance with the provisions OMB
<br /> Circular A- 133 , as revised , will meet the requirements of this part.
<br /> 2 . In connection with the audit requirements addressed in Part I , paragraph 1 the recipient shall fulfill
<br /> 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 in accordance
<br /> with the provisions of OMB Circular A- 133 , as revised , is not required . However, if the recipient elects to have an
<br /> audit conducted in accordance with the provisions of OMB Circular A- 133 , as revised , the cost of the audit must
<br /> be paid from non -federal resources ( i . e . , the cost of such an audit must be paid from recipient resources obtained
<br /> from other than federal entities ) .
<br /> 4 . Federal awards are to be identified using the Catalog of Federal Domestic Assistance ( CFDA) title and number,
<br /> award number and year, and name of the awarding federal agency .
<br /> Part II - State Funded : Recipients of state funds (i . e . , a non-state entity as defined by Section 215 .
<br />97 ( 2 ) ( 1 ) , Florida
<br /> Statutes ) are to have audits done annually using the following criteria :
<br /> 1 . In the event that the recipient expends a total amount of state financial assistance equal to
<br /> or in excess of
<br /> $ 500 , 000 in any fiscal year of such recipient, the recipient must have a state single or project-specific audit
<br /> for
<br /> such fiscal year in accordance with Section 215 . 97 , Florida Statutes , applicable rules of the Executive Office
<br />of
<br /> the Governor and the CFO , and Chapters 10 . 550 ( local governmental entities ) or 10 . 650 ( nonprofit and for-profit
<br /> organizations ) , Rules of the Auditor General . Exhibit 1 ” to this Agreement indicates state financial assistance
<br /> awarded through the Department by this Agreement. In determining the state financial assistance expended in its
<br /> fiscal year, the recipient shall consider all sources of state financial assistance , including state financial assistance
<br /> received from the Department, other state agencies , and other non -state entities . State financial assistance does
<br /> not include federal direct or pass-through awards and resources received by a non-state entity for
<br /> federal
<br /> program matching requirements .
<br /> 2 . In connection with the audit requirements addressed in Part II , paragraph 1 , the recipient shall ensure
<br /> that the
<br /> audit complies with the requirements of Section 215 . 97 (7 ) , Florida Statutes . This includes submission
<br /> of a
<br /> financial reporting package as defined by Section 215 . 97 (2 ) (d ) , Florida Statutes , and Chapters 10 . 550
<br /> ( local
<br /> governmental entities) or 10 . 650 ( nonprofit and for-profit organizations ) , Rules of the Auditor General .
<br />
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