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ATTACHMENT E Florida Department of Environmental Protection (SPECIAL AUDIT REQUIREMENTS) PART II: STATE FUNDED This part is applicable if the recipient is a nonstate entity as defined by Section 215.97(2)(m), Florida Statutes. 1. In the event that the recipient expends a total amount of state financial assistance equal to or in excess of $500,000 in any fiscal year of such recipient, the recipient must have a State single or project -specific audit for such fiscal year in accordance with Section 215.97, Florida Statutes; applicable rules of the Department of Financial Services; and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. EXHIBIT I to this Attachment indicates state financial assistance awarded through the Department of Environmental Protection by this Agreement. In determining the state financial assistance expended in its fiscal year, the recipient shall consider all sources of state financial assistance, including state financial assistance received from the Department of Environmental Protection, other state agencies, and other nonstate entities. State financial assistance does not include Federal direct or pass-through awards and resources received by a nonstate entity for Federal program matching requirements_ 2. In connection with the audit requirements addressed in Part II, paragraph 1; the recipient shall ensure that the audit complies with the requirements of Section 215.97(7), Florida Statutes. This includes submission of a financial reporting package as defined by Section 215.97(2), Florida Statutes, and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. 3. If the recipient expends less than $500,000 in state financial assistance in its fiscal year, an audit conducted in accordance with the provisions of Section 215.97, Florida Statutes, is not required. In the event that the recipient expends less than $500,000 in state financial assistance in its fiscal year, and elects to have an audit conducted in accordance with the provisions of Section 215.97, Florida Statutes, the cost of the audit must be paid from the non -state entity's resources (i.e. the cost of such an audit must be paid from the recipient's resources obtained from other than State entities). 4. For information regarding the Florida Catalog of State Financial Assistance (CSFA), a recipient should access the Florida Single Audit Act website located at httpsi/appsildfs.com/fsaa for assistance_ In addition to the above websites, the following websites may be accessed for information: Legislature's Website at htv//www.lee.state.fl.us/Welcome/index.ebn, State of Florida's website at http://www.mvflorida.com/, Department of Financial Services' Website at http.//www.fidfs.com/ and the Auditor General's Website at httti/www.state.fl.us/audgen. PART HI: OTHER AUDIT REQUIREMENTS (NOTE: This part would be used to sped any additional audit requirements imposed by the State awarding entity that are solely a matter of that State awarding entity s policy (i.e., the audit is not required by Federal or State laws and is not in conflict with other Federal or State audit requirements). Pursuant to Section 215.97(8), Florida Statutes, State agencies may conduct or arrange for audits of State financial assistance that are in adcbtion to audits conducted in accordance with Section 215.97, Florida Statutes. In such an event, the State awarding agency 'mat arrange forfinding the full cost of such additional audits.) PART IV: REPORT SUBMISSION 1. Copies of reporting packages for audits conducted in accordance with OMB Circular A-133, as revised, and required by PART 1 of this Attachment shall be submitted, when required by Section 320 (d), OMB Circular A-133, as revised, by or on behalf ofthe recipient directly to each of the following: DEP Agreement No. 15112.1, Attachment E, Page 2 of 5