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ATTACHMENT A <br />FEDERAL AND STATE OF FLORIDA SINGLE AUDIT ACT REQUIREMENTS <br />AUDIT REQUIREMENTS <br />The administration of resources awarded by the Department of State to the Grantee may be subject to <br />audits and/or monitoring by the Department of State as described in this Addendum to the Grant Award <br />Agreement. <br />MONITORING <br />In addition to reviews of audits conducted in accordance with 2 CFR 200.501 Section 215.97, Florida <br />Statutes, monitoring procedures may include, but not be limited to, on-site visits by Department of State <br />staff, limited scope audits as defined by 2 CFR 2 §200.425, and/or other procedures. By entering into <br />this agreement, the recipient agrees to comply and cooperate with any monitoring procedures/processes <br />deemed appropriate by the Department of State. In the event the Department of State determines that a <br />limited scope audit of the recipient is appropriate, the recipient agrees to comply with any additional <br />instructions provided by the Department of State staff to the recipient regarding such audit. The <br />recipient further agrees to comply and cooperate with any inspections, reviews, investigations, or audits <br />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 <br />defined in 2 CFR 200.90, 200.64 & 200.70 as revised. <br />i. In the event that the recipient expends $750,000 for fiscal years ending after <br />December 31, 2014 or more during the non -Federal entity's fiscal year in Federal awards in its <br />fiscal year, the recipient must have a single or program -specific audit conducted in accordance <br />with the provisions of 2CFR 200.501. Exhibit 1 to this agreement indicates Federal resources <br />awarded through the Department of State. The determination of amounts of Federal awards <br />expended should be in accordance with the guidelines established by 2 CFR 200.502. An audit of <br />the recipient conducted by the Auditor General in accordance with the provisions of 2 CFR <br />200.514, as revised, will meet the requirement of this part. <br />ii. In connection with the audit requirements addressed in Part I, paragraph 1, the recipient shall <br />fulfill the requirements relative to auditee responsibilities as provided in 2 CFR 200.508. <br />44 <br />