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STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION 525-010-40
<br /> LOCAL AGENCY PROGRAM AGREEMENT PROGRAM MANAGEMENT
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<br /> t iii. In the event the Agency expends less than the threshold established by OMB Circular A-133, for
<br /> a _ fiscal years beginning before December 26, 2014, and established by 2 CFR Part 200, Subpart F
<br /> - Audit Requirements, for fiscal years beginning on or after December 26, 2014, in federal
<br /> awards, the Agency is exempt from federal audit requirements for that fiscal year. However, the
<br /> Agency must provide a single audit exemption statement to the Department at
<br /> FDOTSingleAudit(a)dot.state.fl.us no later than nine months after the end of the Agency's audit
<br /> period for each applicable audit year In the event the Agency expends less than the threshold
<br /> established by OMB Circular A-133, for fiscal years beginning before December 26, 2014, and
<br /> established by 2 CFR Part 200, Subpart F -Audit Requirements, for fiscal years beginning on or
<br /> after December 26, 2014, in federal awards in a fiscal year and elects to have an audit conducted
<br /> in accordance with the provisions of OMB Circular A-133, for fiscal years beginning before
<br /> December 26, 2014, and in accordance with 2 CFR Part 200, Subpart F -Audit Requirements,
<br /> for fiscal years beginning on or after December 26, 2014, the cost of the audit must be paid from
<br /> non-federal resources (i.e, the cost of such an audit must be paid from the Agency's resources
<br /> obtained from other than federal entities).
<br /> iv. The Agency must electronically submit to the Federal Audit Clearinghouse (FAC) at
<br /> httos://harvester.census.gov/facweb/the audit reporting package as required by OMB Circular A-
<br /> 133, for fiscal years beginning before December 26, 2014, and as required by 2 CFR Part 200,
<br /> Subpart F-Audit Requirements, for fiscal years beginning on or after December 26, 2014, within
<br /> the earlier of 30 calendar days after receipt of the auditor's report(s) or nine months after the end
<br /> of the audit period The FAC is the repository of record for audits required by OMB Circular A-
<br /> 133, for fiscal years beginning before December 26, 2014, and for audits required by 2 CFR Part
<br /> 200, Subpart F -Audit Requirements, for fiscal years beginning on or after December 26, 2014,
<br /> and this Agreement. However, the Department requires a copy of the audit reporting package
<br /> also be submitted to FDOTSingleAuditO)dot.state.fl.us within the earlier of 30 calendar days after
<br /> receipt of the auditor's report(s) or nine months after the end of the audit period as required by
<br /> OMB Circular A-133, for fiscal years beginning before December 26, 2014, and as required by 2
<br /> CFR Part 200, Subpart F-Audit Requirements, for fiscal years beginning on or after December
<br /> 26, 2014.
<br /> v. Within six months of acceptance of the audit report by the FAC, the Department will review the
<br /> Agency's audit reporting package, including corrective action plans and management letters, to
<br /> the extent necessary to determine whether timely and appropriate action on all deficiencies has
<br /> been taken pertaining to the federal award provided through the Department by this Agreement. If
<br /> the Agency fails to have an audit conducted in accordance with OMB Circular A-133, for fiscal
<br /> years beginning before December 26, 2014, and in accordance with 2 CFR Part 200, Subpart F-
<br /> Audit Requirements, for fiscal years beginning on or after December 26, 2014, the Department
<br /> may impose additional conditions to remedy noncompliance. If the Department determines that
<br /> noncompliance cannot be remedied by imposing additional conditions, the Department may take
<br /> appropriate actions to enforce compliance, which actions may include but not be limited to the
<br /> following.
<br /> 1 Temporarily withhold cash payments pending correction of the deficiency by the Agency
<br /> or more severe enforcement action by the Department;
<br /> 2. Disallow(deny both use of funds and any applicable matching credit for) all or part of the
<br /> cost of the activity or action not in compliance;
<br /> 3. Wholly or partly suspend or terminate the federal award;
<br /> 4. Initiate suspension or debarment proceedings as authorized under 2 C.F.R. Part 180 and
<br /> federal awarding agency regulations (or in the case of the Department, recommend such
<br /> a proceeding be initiated by the federal awarding agency);
<br /> 5. Withhold further federal awards for the Project or program;
<br /> 6. Take other remedies that may be legally available.
<br /> vi. As a condition of receiving this federal award, the Agency shall permit the Department, or its
<br /> designee, the CFO or State of Florida Auditor General access to Agency's records including
<br /> financial statements, the independent auditor's working papers and project records as necessary.
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