|
ATTACHMENT 5
<br /> SPECIAL AUDIT REQUIREMENTS
<br /> The administration of resources awarded by the Department of Environmental Protection(which may be referred to
<br /> as the "Department", "DEP", "FDEP" or "Grantor", or other name in the contract/agreement) to the recipient
<br /> (which may be referred to as the "Contractor", Grantee"or other name in the contract/agreement) may be subject
<br /> to audits and/or monitoring by the Department of Environmental Protection,as described in this attachment.
<br /> MONITORING
<br /> In addition to reviews of audits conducted in accordance with OMB Circular A-133, as revised, 2 CFR Part 200,
<br /> Subpart F,and Section 215.97, F.S.,as revised(see"AUDITS"below),monitoring procedures may include, but not
<br /> be limited to,on-site visits by Department staff,limited scope audits as defined by OMB Circular A-133,as revised,
<br /> and 2 CFR Part 200, Subpart F, and/or other procedures. By entering into this Agreement, the recipient agrees to
<br /> comply and cooperate with any monitoring procedures/processes deemed appropriate by the Department of
<br /> Environmental Protection. In the event the Department of Environmental Protection determines that a limited scope
<br /> audit of the recipient is appropriate,the recipient agrees to comply with any additional instructions provided by the
<br /> Department to the recipient regarding such audit. The recipient further agrees to comply and cooperate with any
<br /> inspections,reviews,investigations,or audits deemed necessary by the Chief Financial Officer or Auditor General.
<br /> AUDITS
<br /> PART I:FEDERALLY FUNDED
<br /> This part is applicable if the recipient is a State or local government or a non-profit organization as defined in OMB
<br /> Circular A-133,as revised(for fiscal year start dates prior to December 26,2014),or as defined in 2 CFR§200.330
<br /> (for fiscal year start dates after December 26,2014).
<br /> 1. In the event that the recipient expends $500,000 ($750,000 for fiscal year start dates after December 26,
<br /> 2014) or more in Federal awards in its fiscal year, the recipient must have a single or program-specific
<br /> audit conducted in accordance with the provisions of OMB Circular A-133,as revised,and 2 CFR Part 200,
<br /> Subpart F. EXHIBIT 1 to this Attachment indicates Federal funds awarded through the Department of
<br /> Environmental Protection by this Agreement.In determining the Federal awards expended in its fiscal year,
<br /> the recipient shall consider all sources of Federal awards, including Federal resources received from the
<br /> Department of Environmental Protection. The determination of amounts of Federal awards expended
<br /> should be in accordance with the guidelines established by OMB Circular A-133, as revised, and 2 CFR
<br /> Part 200, Subpart F. An audit of the recipient conducted by the Auditor General in accordance with the
<br /> provisions of OMB Circular A-133,as revised,and 2 CFR Part 200, Subpart F,will meet the requirements
<br /> of this part.
<br /> 2. In connection with the audit requirements addressed in Part I, paragraph 1, the recipient shall fulfill the
<br /> requirements relative to auditee responsibilities as provided in Subpart C of OMB Circular A-133, as
<br /> revised,and 2 CFR Part 200,Subpart F.
<br /> 3. If the recipient expends less than$500,000(or$750,000,as applicable)in Federal awards in its fiscal year,
<br /> an audit conducted in accordance with the provisions of OMB Circular A-133,as revised,and 2 CFR Part
<br /> 200, Subpart F,is not required. In the event that the recipient expends less than$500,000(or$750,000,as
<br /> applicable)in Federal awards in its fiscal year and elects to have an audit conducted in accordance with the
<br /> provisions of OMB Circular A-133,as revised,and 2 CFR Part 200,Subpart F the cost of the audit must be
<br /> paid from non-Federal resources (i.e., the cost of such an audit must be paid from recipient resources
<br /> obtained from other than Federal entities).
<br /> 4. The recipient may access information regarding the Catalog of Federal Domestic Assistance(CFDA) via
<br /> the interact at www.cfda.t.ov
<br /> Attachment 5
<br /> 1 of 5
<br />
|