Laserfiche WebLink
Florida Statutes: <br />334.044(7) <br />State of Florida Auditor General <br />Local Government Audits/342 <br />111 West Madison Street, Room 401 <br />Tallahassee, FL 32399-1450 <br />Email: flaudgen_Iocalgovt@aud.state.fl.us <br />850-035-01 <br />PAVEMENT MANAGEMENT <br />OGC — 02/15 <br />Page7of22 <br />v. Any copies of financial reporting packages, reports, or other information <br />required to be submitted to the Department shall be submitted timely in <br />accordance with Section 215.97, Florida Statutes, and Chapters 10.550 (local <br />governmental entities) or 10.650 (non-profit and for-profit organizations), <br />Rules of the Auditor General, asapplicable. <br />vi. The Recipient, when submitting financial reporting packages to the <br />Department for audits done in accordance with Chapters 10.550 (local <br />governmental entities) or 10.650 (non-profit 'and for-profit organizations), <br />Rules of the Auditor General, should indicate the date the reporting package <br />was delivered to the Recipient in correspondence accompanying the <br />reporting package. <br />vii. Upon receipt, and within 6 months, the Department shall review the Recipient's <br />financial reporting package, including the management letters and corrective <br />action plans, to the extent necessary to determine whether timely and <br />appropriate corrective action has been taken with respect to audit findings and <br />recommendations pertaining to the state financial assistance provided through <br />the Department by this Agreement. If the Recipient fails to have an audit <br />conducted consistent with Section 215.97, Florida Statutes, the Department <br />may take appropriate corrective action to enforce compliance, in accordance <br />with Section 215.97(8)(1), Florida Statutes. <br />viii. As a condition of receiving state financial assistance, the Recipient shall allow <br />the Department, or its designee, the CFO or Auditor General access to the <br />Recipient's records, including project records, and the independent auditor's <br />working papers as necessary. Records related to unresolved audit findings, <br />appeals, or litigation shall be retained until the action is complete or the <br />dispute is resolved. <br />c. The Recipient shall retain sufficient records demonstrating its compliance with the <br />terms of this Agreement for a period of five years from the date the audit report is <br />issued, and shall allow the Department, or its designee, the CFO or Auditor General <br />access to such records upon request. The Recipient shall ensure that the audit <br />working papers are made available to the Department, or its designee, the CFO, or <br />Auditor General upon request for a period of five years from the date the audit report <br />is issued, unless extended in writing by the Department. <br />