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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 <br /> awards expended should be in accordance with the guidelines established by OMB Circular A- 133 , as revised. An <br /> audit of the Recipient conducted by the Auditor General in accordance with the provisions of OMB Circular A- 133 , <br /> 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 A433 , 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 /> as revised, by or on behalf of the Recipient to : <br /> 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 <br /> online at <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 <br /> of 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 /> (g) By the date due, send any reports, management letter, or other information required to be <br /> submitted to the Division pursuant to this Agreement in accordance with OMB Circular A- 133 , Florida Statutes, and <br /> 3 <br />