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DocuSign Envelope ID: 9B9C5864-DAE8-4DB7-8502-CF33A2B7CE1C
<br />(e) The Recipient shall retain sufficient records on-site to show its compliance with the terms of this Agreement,
<br />and the compliance of all subrecipients, contractors, subcontractors, and consultants paid from funds under this
<br />Agreement, for a period of six years from the date DEO issues the final closeout (as defined in rule 73C-23.0031(14),
<br />F.A.C.) for this award. The Recipient shall ensure that audit working papers are available upon request for a period of
<br />six years from the date this Agreement is final closed, unless extended in writing by DEO. The six-year period may be
<br />extended for the following exceptions:
<br />1. If any litigation, claim or audit is started before the six-year period expires, and extends beyond the
<br />sixyear period, the records shall be retained until all litigation, claims, or audit findings involving the records have
<br />been resolved.
<br />2. Records for the disposition of non -expendable personal property valued at $5,000 or more at the time
<br />it is acquired shall be retained for six years after final disposition.
<br />3. Records relating to real property acquired shall be retained for six years after the closing on the transfer
<br />of title.
<br />(f) The Recipient shall maintain all records and supporting documentation for the Recipient and for all
<br />subrecipients, contractors, subcontractors, and consultants to be paid from funds provided under this Agreement,
<br />including documentation of all program costs, in a form sufficient to determine compliance with the requirements and
<br />objectives of the Scope of Work and all other applicable laws and regulations.
<br />(g) The Recipient shall either (i) maintain all funds provided under this Agreement in a separate bank account (the
<br />Recipient shall maintain all funds advanced under this Agreement in a separate bank account) or (ii) the Recipient's
<br />accounting system shall have sufficient internal controls to separately track the expenditure of all funds from this
<br />Agreement (this option is not allowed for advanced funds). There shall be no commingling of funds provided under
<br />this Agreement with any other funds, projects, or programs. "Commingling" of funds is distinguishable from "blending"
<br />of funds, which is specifically allowed by law. DEO may, in its sole discretion, disallow costs made with commingled
<br />funds and require reimbursement for such costs as described herein, in Subparagraph (19)(e), Repayments.
<br />(h) The Recipient, its employees or agents, including all subrecipients, contractors, subcontractors, and consultants
<br />to be paid from funds provided under this Agreement, shall allow access to its records at reasonable times to
<br />representatives of DEO, the Chief Financial Officer of the State of Florida, the Auditor General of the State of Florida,
<br />the Florida Office of Program Policy Analysis and Government Accountability, or representatives of the Federal
<br />government and their duly authorized representatives. "Reasonable" shall ordinarily mean during normal business hours
<br />of 8:00 a.m. to 5:00 p.m., local time, on Monday through Friday.
<br />(i) The Recipient shall include the aforementioned audit and record keeping requirements in all approved
<br />subrecipient subcontracts and assignments.
<br />(6) Audit Requirements.
<br />(a) The Recipient shall conduct a single or program -specific audit in accordance with the provisions of 2 C.F.R.
<br />part 200 if it expends $750,000 or more in Federal awards from all sources during its fiscal year.
<br />(b) The requirements listed in Attachment J, Part II: State Funded, are not applicable to this subgrant agreement,
<br />which is a Federal pass-through award.
<br />(c) Within 60 calendar days of the close of the fiscal year, on an annual basis, the Recipient shall electronically
<br />submit a completed Audit Compliance Certification, a blank version of which is attached hereto as Attachment K, to
<br />audit@deo.myflorida.com. The Recipient's timely submittal of one completed Audit Compliance Certification for each
<br />applicable fiscal year will fulfill this requirement within all agreements (e.g., contracts, grants, memorandums of
<br />understanding, memorandums of agreement, economic incentive award agreements, etc.) between DEO and the
<br />Recipient. This form is in addition to the Audit Certification Memo, Form SC -47, that must be sent to DEO if an audit
<br />is not required because the local government spent less than $750,000 in Federal funds during the fiscal year.
<br />(d) In addition to the submission requirements listed in Attachment J, the Recipient should send an electronic
<br />copy of its audit report or an Audit Certification Memo, Form SC -47, by June 30 following the end of each fiscal year
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