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a form sufficient to determine compliance with the requirements and objectives of the Program Budget and Scope <br /> of Work-Attachment A and B-and all other applicable laws and regulations. <br /> (d) The Recipient, its employees or agents, including all subcontractors or consultants to be paid <br /> from funds provided under this Agreement, shall allow access to its records at reasonable times to the Division, its <br /> employees, and agents. "Reasonable"shall ordinarily mean during normal business hours of 8:00 a.m. to 5:00 <br /> p.m., local time, on Monday through Friday. "Agents"shall include, but not be limited to, auditors retained by the <br /> Division. <br /> (6) AUDIT REQUIREMENTS <br /> (a) The Recipient agrees to maintain financial procedures and support documents, in accordance <br /> with generally accepted accounting principles, to account for the receipt and expenditure of funds under this <br /> Agreement. <br /> (b) These records shall be available at reasonable times for inspection, review, or audit by state <br /> personnel and other personnel authorized by the Division. "Reasonable" shall ordinarily mean normal business <br /> hours of 8:00 a.m. to 5:00 p.m., local time, Monday through Friday. <br /> (c) The Recipient shall provide the Division with the records, reports or financial statements upon <br /> request for the purposes of auditing and monitoring the funds awarded under this Agreement. <br /> (d) If the Recipient is a nonstate entity as defined by Section 215.97, Fla. Stat., it shall comply with <br /> the following: <br /> If the Recipient expends a total amount of State financial assistance equal to or more than $500,000 in any <br /> fiscal year of such Recipient, the Recipient must have a State single or project-specific audit for such fiscal year in <br /> accordance with Section 215.97, Fla. Stat.; applicable rules of the Executive Office of the Governor and the Chief <br /> Financial Officer; and Chapters 10.550 (local government entities) or 10.650 (nonprofit and for-profit organizations), <br /> Rules of the Auditor General. EXHIBIT 1 to this Agreement shows the State financial assistance awarded by this <br /> Agreement. In determining the State financial assistance expended in its fiscal year, the Recipient shall include all <br /> sources of State financial assistance, including State funds received from the Division, other state agencies, and <br /> other nonstate entities. State financial assistance does not include Federal direct or pass-through awards and <br /> resources received by a nonstate entity for Federal program matching requirements. <br /> In connection with the audit requirements addressed in this Paragraph 6(d) above, the Recipient shall <br /> ensure that the audit complies with the requirements of Section 215.97(8), Fla. Stat. This includes submission of a <br /> reporting package as defined by Section 215.97(2)(e), Fla. Stat. and Chapters 10.550 (local governmental entities) <br /> or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. <br /> If the Recipient expends less than $500,000 in State financial assistance in its fiscal year, an audit <br /> conducted in accordance with the provisions of Section 215.97, Fla. Stat, is not required. In the event that the <br /> Recipient expends less than $500,000 in state financial assistance in its fiscal year and elects to have an audit <br /> conducted in accordance with the provisions of Section 215.97, Fla. Stat, the cost of the audit must be paid from <br /> the nonstate entity's resources (i.e., the cost of such an audit must be paid from the Recipient's resources obtained <br /> from other than State entities). Additional information on the Florida Single Audit Act may be found at the following <br /> website: https://apps.fldfs.com/fsaa/singleauditact.aspx. <br /> (e) Report Submission <br /> 1. The annual financial audit report shall include all management letters and the <br /> Recipient's response to all findings, including corrective actions to be taken. <br /> 2. The annual financial audit report shall include a schedule of financial assistance <br /> specifically identifying all Agreement and other revenue by sponsoring agency and Agreement number. <br /> 3. Copies of financial reporting packages required under this Paragraph 6 shall be <br /> submitted by or on behalf of the Recipient directly to each of the following: <br /> Division of Emergency Management <br /> Office of Inspector General <br /> 2555 Shumard Oak Boulevard <br /> Tallahassee, Florida 32399-2100 <br /> Auditor General's Office <br /> Room 401, Claude Pepper Building <br /> 111 West Madison Street <br /> Tallahassee, Florida 32399-1450 <br /> i y` 2 <br />