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DocuSign Envelope ID: 9B9C5864-DAE8-4DB7-8502-CF33A2B7CE1C <br />Attachment J — Audit Requirements <br />Additional Federal Single Audit Act resources can be found at: <br />https: / /harvester.census.gov/facweb/Resources.aspx <br />PART II: STATE FUNDED <br />This part is applicable if the Recipient is a non -state entity as defined by section 215.97(2), F.S. <br />1. In the event that the Recipient expends a total amount of state financial assistance equal to or in excess of $750,000 <br />in any fiscal year of such Recipient, the Recipient must have a State single or project -specific audit for such fiscal <br />year in accordance with section 215.97, F.S.; applicable rules of the Department of Financial Services; and <br />Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the <br />Auditor General. In determining the state financial assistance expended in its fiscal year, the Recipient shall <br />consider all sources of state financial assistance, including state financial assistance received from DEO, other <br />state agencies, and other non -state entities. State financial assistance does not include Federal direct or <br />passthrough awards and resources received by a non -state entity for federal program matching requirements. <br />2. In connection with the audit requirements addressed in Part II, paragraph 1, the Recipient shall ensure that the <br />audit complies with the requirements of section 215.97(8), F.S. This includes submission of a financial reporting <br />package as defined by section 215.97(2), F.S., and Chapters 10.550 (local governmental entities) or 10.650 <br />(nonprofit and for-profit organizations), Rules of the Auditor General. <br />3. If the Recipient expends less than $750,000 in state financial assistance in its fiscal year, an audit conducted in <br />accordance with the provisions of section 215.97, F.S., is not required. In the event that the Recipient expends <br />less than $750,000 in state financial assistance in its fiscal year and elects to have an audit conducted in accordance <br />with the provisions of section 215.97, F.S., the cost of the audit must be paid from the non -state entity's resources <br />(i.e., the cost of such an audit must be paid from the Recipient's resources obtained from other than State entities). <br />Additional information regarding the Florida Single Audit Act can be found at: <br />https://apps.fldfs.com/fsaa/ <br />PART III: OTHER AUDIT REQUIREMENTS <br />(NO 1E: This part would be used to specify any additional audit requirements imposed by the State awarding entity <br />that are solely a matter of that State awarding entity's policy (i.e., the audit is not required by Federal or State <br />laws and is not in conflict with other Federal or State audit requirements). Pursuant to section 215.97(8), F.S., <br />State agencies may conduct or arrange for audits of state financial assistance that are in addition to audits <br />conducted in accordance with section 215.97, F.S. In such an event, the State awarding agency must arrange <br />for funding the full cost of such additional audits.) <br />N/A <br />PART IV: REPORT SUBMISSION <br />1. Copies of reporting packages, to include any management letter issued by the auditor, for audits conducted in <br />accordance with 2 C.F.R. 200 Subpart F (Audit Requirements), as revised, and required by PART I of this Exhibit <br />59 121 <br />