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STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION 525-MDAO
<br />LOCAL AGENCY PROGRAM AGREEMENT PROGRAM MANAGEMENT
<br />OGC- 08115
<br />Page 7 of 15
<br />iii. In the event the Agency expends less than the threshold established by OMB Circular A-133, for
<br />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 />FDOTSingleAuditCaadot.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 />Audit_Requirements, forfiscal.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 FDOTSingleAuditCcDdot.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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