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STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION 525-070-00
<br />LOCAL AGENCY PROGRAM AGREEMENT PROGRAM MANAGEMENT
<br />OGc- 08175
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<br />H. For any project requiring additional right-of-way, the Agency must submit to the Department an annual
<br />report of its real property acquisition and relocation assistance activities on the project. Activities shall be
<br />reported on a federal fiscal year basis, from October 1 through September 30. The report must be
<br />prepared using the format prescribed in 49 C.F.R. Part 24, Appendix B, and be submitted to the
<br />Department no later than October 15 of each year.
<br />8. Audit Reports: The administration of resources awarded through the Department to the Agency by this
<br />Agreement may be subject to audits and/or monitoring by the Department. The following requirements do not limit the
<br />authority of the Department to conduct or arrange for the conduct of additional audits or evaluations of federal awards or
<br />limit the authority of any State agency inspector general, the State of Florida Auditor General or any other State official.
<br />The Agency shall comply with all audit and audit reporting requirements as specified below.
<br />A. In addition to reviews of audits conducted in accordance with OMB Circular A-133, for fiscal years
<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, monitoring procedures may
<br />include but not be limited to on-site visits by Department staff and/or other procedures including,
<br />reviewing any required performance and financial reports, following up, ensuring corrective action, and
<br />issuing management decisions on weaknesses found through audits when those findings pertain to
<br />federal awards provided through the Department by this Agreement. By entering into this Agreement, the
<br />Agency agrees to comply and cooperate fully with any monitoring procedures/processes deemed
<br />appropriate by the Department. The Agency further agrees to comply and cooperate with any inspections,
<br />reviews, investigations, or audits deemed necessary by the Department, State of Florida Chief Financial
<br />Officer (CFO) or State of Florida Auditor General.
<br />- - -B.- The Agency,— - --- - - - ------------------- ---- - anon -federal -entity -as defined -by -OMB -Circular A='133, -for fiscal years beginning before
<br />December 26,-2014, and as defined. by 2 CFR Part.200, Subpart F - Audit Requirements,- for fiscal years
<br />beginning on or after December 26, 2014, as a subrecipient of a federal award awarded by the
<br />Department through this Agreement is subject to the following requirements:
<br />1. In the event the Agency expends a total amount of federal awards equal to or in excess of the
<br />threshold established by OMB Circular A-133, for fiscal years beginning before December 26,
<br />2014, and established by 2 CFR Part 200, Subpart F - Audit Requirements, for fiscal years
<br />beginning on or after December 26, 2014, the Agency must have a federal single or program -
<br />specific audit for such fiscal year conducted in accordance with the provisions of OMB Circular A-
<br />133, for fiscal years beginning before December 26, 2014, and in accordance with the provisions
<br />of 2 CFR Part 200, Subpart F - Audit Requirements, for fiscal years beginning on or after
<br />December 26, 2014. Exhibit "1", Federal Financial Assistance (Single Audit Act) to this
<br />Agreement provides the required federal award identification information needed by the Agency
<br />to further comply with the requirements of OMB Circular A-133, for fiscal years beginning before
<br />December 26, 2014, and the requirements of 2 CFR Part 200, Subpart F - Audit Requirements,
<br />for fiscal years beginning on or after December 26, 2014. In determining federal awards
<br />expended in a fiscal year, the Agency must consider all sources of federal awards based on when
<br />the activity related to the federal award occurs, including the federal award provided through the
<br />Department by this Agreement. The determination of amounts of federal awards expended
<br />should be in accordance with the guidelines established by OMB Circular A-133, for fiscal years
<br />beginning before December 26, 2014, and established by 2 CFR Part 200, Subpart F - Audit
<br />Requirements, for fiscal years beginning on or after December 26, 2014. An audit conducted by
<br />the State of Florida Auditor General in accordance with the provisions of OMB Circular A-133, for
<br />fiscal years beginning before December 26, 2014, and in accordance with 2 CFR Part 200,
<br />Subpart F - Audit Requirements, for fiscal years beginning on or after December 26, 2014, will
<br />meet the requirements of this part.
<br />ii. In connection with the audit requirements, the Agency shall fulfill the requirements relative to the
<br />auditee responsibilities as provided in OMB Circular A-133, for fiscal years beginning before
<br />December 26, 2014, and as provided in 2 CFR Part 200, Subpart F - Audit Requirements, for
<br />fiscal years beginning on or after December 26, 2014.
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