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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", "EDEP" 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 />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 l 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 />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 internet at www.cfda.eov
<br />Attachment 5
<br />1 of 5
<br />Rev. 5/30117
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