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STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION
<br />LOCAL AGENCY PROGRAM AGREEMENT
<br />525-010-00
<br />SPECIFICATIONS ANO
<br />ESTIMATES
<br />OGC— 12/14
<br />Page 5
<br />beginning before December 26, 2014, and in accordance with 2 CFR Part 200, Subpart F — Audit
<br />Requirements, for fiscal years beginning on or after December 26, 2014, the cost of the audit must be
<br />paid from non -Federal resources (i.e., the cost of such an audit must be paid from the Agency's
<br />resources obtained from other than Federal entities).
<br />4 The Agency must electronically submit to the Federal Audit Clearinghouse (FAC) at
<br />https.//harvester.census.gov/facweb/ the audit reporting package as required by OMB Circular A-133,
<br />for fiscal years beginning before December 26, 2014, and as required by 2 CFR Part 200, Subpart F —
<br />Audit Requirements, for fiscal years beginning on or after December 26, 2014, within the earlier of 30
<br />calendar days after receipt of the auditor's report(s) or nine months after the end of the audit period
<br />The FAC is the repository of record for audits required by OMB Circular A-133, for fiscal years
<br />beginning before December 26, 2014, and for audits required by 2 CFR Part 200, Subpart F — Audit
<br />Requirements, for fiscal years beginning on or after December 26, 2014, and this Agreement. However,
<br />the Department requires a copy of the audit reporting package also be submitted to
<br />FDOTSingleAudit(a�dot.state.fl.us within the earlier of 30 calendar days after receipt of the auditor's
<br />report(s) or nine months after the end of the audit period as required by OMB Circular A-133, for fiscal
<br />years beginning before December 26, 2014, and as required by 2 CFR Part 200, Subpart F — Audit
<br />Requirements, for fiscal years beginning on or after December 26, 2014.
<br />5. Upon receipt, and within six months, the Department will review the Agency's audit reporting package,
<br />including corrective action plans and management letters, to the extent necessary to determine whether
<br />timely and appropriate action on all deficiencies has been taken pertaining to the Federal award
<br />provided through the Department by this Agreement. If the Agency fails to have an audit conducted in
<br />accordance with OMB Circular A-133, for fiscal years beginning before December 26, 2014, and in
<br />accordance with 2 CFR Part 200, Subpart F — Audit Requirements, for fiscal years beginning on or after
<br />December 26, 2014, the Department may impose additional conditions to remedy noncompliance. If the
<br />Department determines that noncompliance cannot be remedied by imposing additional conditions, the
<br />Department may take appropriate actions to enforce compliance.
<br />6 As a condition of receiving this Federal award, the Agency shall permit the Department, or its designee,
<br />the CFO or State of Florida Auditor General access to the Agency's records including financial
<br />statements, the independent auditor's working papers and project records as necessary. Records
<br />related to unresolved audit findings, appeals or litigation shall be retained until the action is complete or
<br />the dispute is resolved.
<br />7. The Department's contact information for requirements under this part is as follows:
<br />Office of Comptroller, MS 24
<br />605 Suwannee Street
<br />Tallahassee, Florida 32399-0450
<br />FDOTSingleAudit(a dot.state.fl.us
<br />c. The Agency shall retain sufficient records demonstrating its compliance with the terms of this Agreement for a
<br />period of five years from the date the audit report is issued and shall allow the Department, or its designee, the
<br />CFO or State of Florida Auditor General access to such records upon request. The Agency shall ensure that the
<br />audit working papers are made available to the Department, or its designee, the CFO, or State of Florida
<br />Auditor General upon request for a period of five years from the date the audit report is issued unless extended
<br />in writing by the Department.
<br />5.05 Inspection: The Agency shall permit, and shall require its contractors to permit, the Department's authorized
<br />representatives and authorized agents of FHWA to inspect all work, workmanship, materials, payrolls, and records and to
<br />audit the books, records, and accounts pertaining to the financing and development.of the Project.
<br />The Department reserves the right to unilaterally cancel this Agreement for refusal by the Agency or any contractor, sub-
<br />contractor or materials vendor to allow public access to all documents, papers, letters or other material subject to the
<br />provisions of Chapter 119, Florida Statutes, and made or received in conjunction with this Agreement (Section 287.058(1)
<br />(c), Florida Statutes) unless the records are exempt.
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