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<br />A TRUE COPY
<br />CERTIFICATION ON LAST PAGE
<br />J.R. SMITH, CLERK
<br />(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 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 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 />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.00v/fac/collect/ddeindex.html
<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
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