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DocuSign Envelope ID: 27562A39-5489-4980-BOFD-AE1DCBC76974
<br />STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION . 6YS01g40
<br />LOCAL AGENCY PROGRAM AGREEMENT PROGRAM NUWAC,EMENT
<br />DGS 07117
<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, 201.4, and in accordance with 2 CFR Part 200, Subpart F - Audit
<br />Requirements, for 1scal 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 "9", 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 />It. In connection with the audit requirements, the Agency shall fulfill the requirements relative to the
<br />audkee 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.lewthan-the threshold established by -OMB Circular A433, 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 />FDOTSinoleAudit(&dot.state.fi.us no later than nine months after the end of the Agency's audit
<br />,F+ _ .::•.period foK each appiicabie,audit year: lit;#he event the Agency expends less than the -.threshold
<br />P39
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