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2016-003
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2016-003
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h Florida's Public Records Law provides a right of access to the records of the state <br /> and local governments as well as to private entities acting on their behalf Unless specifically exempted <br /> from disclosure by the Legislature, all materials made or received by a governmental agency(or a private <br /> entity acting on behalf of such an agency) in conjunction with official business which are used to <br /> perpetuate, communicate, or formalize knowledge qualify as public records subject to public inspection. <br /> The mere receipt of public funds by a private entity, standing alone, is insufficient to bring that entity <br /> within the ambit of the public record requirements However, when a public entity delegates a public <br /> function to a private entity, the records generated by the private entity's performance of that duty become <br /> public records Thus, the nature and scope of the services provided by a private entity determine whether <br /> that entity is acting on behalf of a public agency and is therefore subject to the requirements of Florida's <br /> Public Records Law <br /> i. The Sub-Recipient shall maintain all records for the Sub-Recipient and for all <br /> subcontractors or consultants to be paid from funds provided under this Agreement, including <br /> documentation of all program costs, in a form sufficient to determine compliance with the requirements <br /> and objectives of the Budget and Scope of Work -Attachment A and B -and all other applicable laws and <br /> regulations <br /> (11)AUDITS <br /> a. The Sub-Recipient shall comply with the audit requirements contained in 2 C F R. <br /> Part 200, Subpart F <br /> b In accounting for the receipt and expenditure of funds under this Agreement, the <br /> Sub-Recipient shall follow Generally Accepted Accounting Principles ("GAAP") As defined by 2 C F R <br /> §200 49, GAAP "has the meaningspecified in accounting standards issued by the Government <br /> Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB) " <br /> c When conducting an audit of the Sub-Recipient's performance under this Agreement, <br /> the Division shall use Generally Accepted Government Auditing Standards ("GAGAS") As defined by 2 <br /> C F R. §200 50, GAGAS, "also known as the Yellow Book, means generally accepted government <br /> auditing standards issued by the Comptroller General of the United States, which are applicable to <br /> financial audits" <br /> d If an audit shows that all or any portion of the funds disbursed were not spent in <br /> accordance with the conditions of this Agreement, the Sub-Recipient shall be held liable for <br /> reimbursement to the Division of all funds not spent in accordance with these applicable regulations and <br /> Agreement provisions within thirty(30) days after the Division has notified the Sub-Recipient of such non- <br /> compliance <br /> e. The Sub-Recipient shall have all audits completed by an independent auditor, which <br /> is defined in section 215 97(2)(g), Florida Statutes, as"an independent certified public accountant <br /> licensed under chapter 473 " The independent auditor shall state that the audit complied with the <br /> 8 <br />
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