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the state single audit requirements of Section 215.97, Florida Statutes. However, the <br />COUNTY must provide a single audit exemption statement to the DEPARTMENT at <br />FDO3'SinQleAudit@dot.state.fl.us no later than nine months after the end of the <br />COUNTY's audit period for each applicable audit year. In the event the COUNTY <br />does not meet the audit threshold requirements established by Section 215.97, Florida <br />Statutes, in a fiscal year and elects to have an audit conducted in accordance with the <br />provisions of Section 215.97, Florida Statutes, the cost of the audit must be paid from <br />the COUNTY's resources (i.e., the cost of such an audit must be paid from the <br />COUNTY's resources obtained from other than State entities). <br />i. In accordance with Chapters 10.550 (local governmental entities) or 10.650 <br />(nonprofit and for-profit organizations), Rules of the Auditor General, copies <br />of financial reporting packages required by this Agreement shall be submitted <br />to: <br />Florida Department of Transportation <br />Office of Comptroller, MS 24 <br />605 Suwannee Street <br />Tallahassee, FL 32399-0405 <br />Email: FDOTSinaleAudij@dot.state.fl.us <br />and <br />State of Florida Auditor General <br />Local Government Audits/342 <br />11'1 West Madison Street, Room 401 <br />Tallahassee, FL 32399-1450 <br />Email: flaudgen localgovt&ud.state.fl.us <br />ii. Any copies of financial reporting packages, reports or other information <br />required to be submitted to the DEPARTMENT shall be submitted timely in <br />accordance with Section 215.97, Florida Statutes, and Chapters 10.550 (local <br />governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules <br />of the Auditor General, as applicable. <br />iii. The COUNTY, when submitting financial reporting packages to the <br />DEPARTMENT for audits done in accordance with Chapters 10.550 (local <br />governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules <br />of the Auditor General, should indicate the date the reporting package was <br />delivered to the COUNTY in correspondence accompanying the reporting <br />package. <br />iv. Upon receipt, and within six months, the DEPARTMENT will review the <br />COUNTY's financial reporting package, including corrective action plans and <br />management letters, to the extent necessary to determine whether timely and <br />Page 10 <br />P116 <br />