|
(c) The Recipient shall maintain all records for the Recipient and for all subcontractors or
<br /> consultants to be paid from funds provided under this Agreement , including documentation of all program costs , in
<br /> a form sufficient to determine compliance with the requirements and objectives of the Program Budget and Scope
<br /> of Work - Attachment A and B - and all other applicable laws and regulations .
<br /> (d) The Recipient , its employees or agents , including all subcontractors or consultants to be paid
<br /> from funds provided under this Agreement , shall allow access to its records at reasonable times to the Division , its
<br /> employees , and agents . " Reasonable" shall ordinarily mean during normal business hours of 8 : 00 a . m . to 5 : 00
<br /> P . M , , local time , on Monday through Friday . "Agents " shall include , but not be limited to , auditors retained by
<br /> the
<br /> Division .
<br /> (6) AUDIT REQUIREMENTS .
<br /> ( a) The Recipient agrees to maintain financial procedures and support documents , in accordance
<br /> with generally accepted accounting principles , to account for the receipt and expenditure of funds under this
<br /> Agreement .
<br /> ( b) These records shall be available at reasonable times for inspection , review, or audit by state
<br /> personnel and other personnel authorized by the Division . 'Reasonable" shall ordinarily mean normal business
<br /> hours of 8 : 00 a . m . to 5 : 00 p . m . , local time , Monday through Friday .
<br /> (c) The Recipient shall provide the Division with the records , reports or financial statements upon
<br /> request for the purposes of auditing and monitoring the funds awarded under this Agreement .
<br /> (d ) If the Recipient is a State or local government or a non - profit organization as defined in OMB
<br /> Circular A- 133 , as revised , and in the event that the Recipient expends $ 500 , 000 or more in Federal awards in
<br /> its
<br /> fiscal year, the Recipient must have a single or program - specific audit conducted in accordance with the provisions
<br /> of OMB Circular A- 133 , as revised . EXHIBIT 1 to this Agreement shows the Federal resources awarded through
<br /> the Division by this Agreement . In determining the Federal awards expended in its fiscal year , the Recipient shall
<br /> consider all sources of Federal awards , including Federal resources received from the Division . The determination
<br /> of amounts of Federal awards expended should be in accordance with the guidelines established by OMB Circular
<br /> A- 133 , as revised . An audit of the Recipient conducted by the Auditor General in accordance with the provisions of
<br /> OMB Circular A- 133 , as revised , will meet the requirements of this paragraph .
<br /> In connection with the audit requirements addressed in this Paragraph 6 ( d ) above , the Recipient shall fulfill
<br /> the requirements for auditee responsibilities as provided in Subpart C of OMB Circular A- 133 , as revised .
<br /> If the Recipient expends less than $ 500 , 000 in Federal awards in its fiscal year, an audit conducted 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 chooses to have an audit conducted in
<br /> accordance with the provisions of OMB Circular A- 133 , as revised , the cost of the audit must be paid from non-
<br /> Federal funds .
<br /> (e) Send copies of reporting packages for audits conducted in accordance with OMB Circular A-
<br /> 133 , as revised , and required by subparagraph (d) above , when required by Section . 320 ( d ) , OMB Circular A- 133
<br />,
<br /> as revised , by or on behalf of the Recipient to the Division at the following address :
<br /> Division of Emergency Management
<br /> Office of Inspector General
<br /> 2555 Shumard Oak Boulevard
<br /> Tallahassee , Florida 32399 - 2100
<br /> Send the Single Audit reporting package and Form SF- SAC to the Federal Audit Clearinghouse by submission to :
<br /> http : //harvester . census . gov/fac/collect/ddeindex , htmI
<br /> And to any other Federal agencies and pass-through entities in accordance with Sections . 320 (e ) and (f) , OMB
<br /> Circular A- 133 , as revised .
<br /> (f) Pursuant to Section . 320 (f) , OMB Circular A- 133 , as revised , the Recipient shall send a copy of
<br /> the reporting package described in Section . 320 ( c) , OMB Circular A- 133 , as revised , and any management letter
<br /> issued by the auditor , to the Division at the following address :
<br /> Division of Emergency Management
<br /> Office of Inspector General
<br /> 2555 Shumard Oak Boulevard
<br /> Tallahassee , Florida 32399 - 2100
<br /> 2
<br />
|