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required. In the event that Subrecipient expends less than $ 500, 000 in federal awards in its fiscal <br /> year and elects to have an audit conducted in accordance with the provisions of OMB Circular <br /> A- 133 , as revised, the cost of the audit must be paid from non-federal resources (i . e . , the cost of <br /> such audit must be paid from Subrecipient resources obtained from other than federal entities) . <br /> (e) Copies of reporting packages for audits conducted in accordance with OMB <br /> Circular A- 133 , as revised, and required by subparagraph (d) above shall be submitted, when <br /> required by Section . 320 (d) , OMB Circular A- 133 , as revised, by or on behalf of the <br /> Subrecipient directly to Department ' s grant manager listed below, and each of the following : <br /> The Federal Audit Clearinghouse designated in OMB Circular A- 133 , as revised (the number of <br /> copies required by Sections . 320(d) ( 1 ) and (2) , OMB Circular A- 133 , as revised, should be <br /> submitted to the Federal Audit Clearinghouse) , at the following address : <br /> Department of Community Affairs <br /> Office of Audit Services <br /> 2555 Shumard Oak Boulevard <br /> Tallahassee, Florida 32399-2100 <br /> [also send an electronic copy to aurilla . parrish@dca . state . fl . us] <br /> and <br /> Division of Emergency Management <br /> Finance and Administration <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 <br /> by submission online at <br /> http ://harvester. census . clov/fac/collect/ddeindex . html <br /> and other federal agencies and pass-through entities in accordance with Sections . 320 ( e) and (f), <br /> OMB Circular A- 133 , as revised. <br /> (f) Pursuant to Section . 320 (f) , OMB Circular A- 133 , as revised, Subrecipient shall <br /> submit a copy of the reporting package described in Section . 320 (c), OMB Circular A- 133 , as <br /> revised, and any management letter issued by the auditor, to Department ' s grant manager listed <br /> below. <br /> (g) Any reports , management letter, or other information required to be submitted to <br /> Department pursuant to this Agreement shall be submitted timely in accordance with OMB <br /> Circular A- 133 , Florida Statutes, and Chapters 10 . 550 (local governmental entities) or 1. 0 , 650 <br /> (nonprofit and for-profit organizations), Rules of the Auditor General, as applicable . <br /> (h) Subrecipient, when submitting financial reporting packages to Department for <br /> audits done in accordance with OMB Circular A- 133 or Chapters 10 . 550 (local governmental <br /> entities) or 10 . 650 (nonprofit and for-profit organizations) , Rules of the Auditor General, should <br /> indicate the date that the reporting package was delivered to Subrecipient in correspondence <br /> accompanying the reporting package . <br /> 6 <br />