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DocuSign Envelope ID:27562A39-54B9-4980-BOFD-AEIDCBC76974
<br /> • STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION -526-X10-40
<br /> LOCAL AGENCY PROGRAM AGREEMENT PROGRAM MANAGEMENT
<br /> OGC-07/17
<br /> Page 8 of 15
<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, a non-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 /> I. 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 /> il. 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.
<br /> ill. 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 /> FDOTSingleAudit(a7dot.state.fl.us no later than nine months after the end of the Agency's audit
<br /> __ - .n...2.--period for each applicable:.audit year:.Iirlthe event the Agency expends less than the threshold
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