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Rule 14-98.005, F.A.C.
<br />Circular A-133, as revised, and status checks of subgrant activity via telephone calls from Safety Office staff to
<br />subgrantees. By entering into this agreement, the subgrantee and its implementing agency agree to comply and
<br />cooperate with monitoring procedures. In the event that a limited scope audit of the subgrantee or its implementing
<br />agency is performed, the subgrantee agrees to bring the project into compliance with the subgrant agreement. The
<br />subgrantee further agrees to comply and cooperate with any inspections, reviews, investigations, or audits deemed
<br />necessary by the Chief Financial Officer or Auditor General.
<br />500-065-01
<br />SAFETY
<br />06/10
<br />The Department shall unilaterally cancel this subgrant if the subgrantee or its implementing agency refuses to allow public
<br />access to all documents, papers, letters, or other material subject to the provisions of Chapter 119, F.S., and made or
<br />received by the subgrantee or its implementing agency in conjunction with the subgrant.
<br />14. Audit. The administration of resources awarded by the Department to the subgrantee may be subject to audits
<br />and/or monitoring by the Department, as described in this section. For further guidance, see the Executive Office of the
<br />Governor website, which can be found at: www.fsaa.state.fl.us.
<br />Recipients of federal funds (i.e. state, or local government, or non-profit organizations as defined in OMB Circular A-133,
<br />as revised) are to have audits done annually using the following criteria:
<br />In the event that the subgrantee expends $500,000 or more in Federal awards in its fiscal year, the subgrantee must have
<br />a single or program -specific audit conducted in accordance with the provisions of OMB Circular A-133, as revised. Page
<br />1 of this agreement indicates the source of Federal funds awarded through the Florida Department of Transportation by
<br />this agreement. In determining the Federal awards expended in its fiscal year, the subgrantee shall consider all sources
<br />of Federal awards, including Federal funds received from the Department of Transportation. The determination of
<br />amounts of Federal awards expended should be in accordance with the guidelines established by OMB Circular A-133, as
<br />revised. An audit of the subgrantee conducted by the Auditor General in accordance with the provisions OMB Circular A-
<br />133, as revised, will meet the requirements of this part.
<br />In connection with the audit requirements addressed above, the subgrantee shall fulfill the requirements relative to auditee
<br />responsibilities as provided in Subpart C of OMB Circular A-133, as revised.
<br />If the subgrantee expends less than $500,000 in Federal awards in its fiscal year, an audit conducted in accordance with
<br />the provisions of OMB Circular A-133, as revised, is not required. In the event that the subgrantee expends less than
<br />$500,000 in Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of
<br />OMB Circular A-133, as revised, the cost of the audit must be paid from non -Federal funds.
<br />Copies of audit reports for audits conducted in accordance with OMB Circular A-133, as revised, and required by this
<br />agreement shall be submitted, when required by Section .320 (d), OMB Circular A-133, as revised, by or on behalf of the
<br />subgrantee directly to each of the following:
<br />(a) Florida Department of Transportation
<br />605 Suwannee Street, MS -17
<br />Tallahassee, FL 32399-0450
<br />(b) Federal Audit Clearinghouse
<br />Bureau of the Census
<br />1201 East 10 Street
<br />Jeffersonville, IN 47132
<br />(c) Other Federal agencies and pass-through entities in accordance with Sections .320 (e) and (f), OMB Circular A-
<br />133, as revised.
<br />In the event that a copy of the reporting package for an audit required by this agreement and conducted in accordance
<br />with OMB Circular A-133, as revised, is not required to be submitted to the Department for reasons pursuant to Section
<br />.320(e)(2), OMB Circular A-133, as revised, the subgrantee shall submit the required written notification pursuant to
<br />Section .320(e)(2) and a copy of the subgrantee's audited schedule of expenditures of Federal awards directly to each of
<br />the following:
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