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STATE OF FLORIDA DEPARTMENT OF TRANSPORTATION 525-010-40 PROGRAM MANAGEMENT LOCAL AGENCY PROGRAM AGREEMENT OGC/OOC-12/18 Page 7 of 15 iii. In the event the Recipient expends less than the threshold established by 2 CFR Part 200, Subpart F—Audit Requirements, in federal awards, the Recipient is exempt from federal audit requirements for that fiscal year. However, the Recipient must provide a single audit exemption statement to the Department at FDOTSingleAudit{cdot.state.fl.us no later than nine months after the end of the Recipient's audit period.for each applicable audit year. In the event the Recipient expends less than the threshold established by 2 CFR Part 200, Subpart F — Audit Requirements, in federal awards in a fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, Subpart F—Audit Requirements, the cost of the audit must be paid from non-federal resources (i.e., the cost of such an audit must be paid from the Recipient's resources obtained from other than federal entities). iv. The Recipient must electronically submit to the Federal Audit Clearinghouse ("FAC") at https://harvester.census.00v/facweb/the audit reporting package as required by 2 CFR Part 200, Subpart F- Audit Requirements,within the earlier of 30 calendar days after receipt of the auditor's report(s)or nine months after the end of the audit period. The FAC is the repository of record for audits required by 2 CFR Part 200, Subpart F-Audit Requirements, and this Agreement. However, the Department requires a copy of the audit reporting package also be submitted to FDOTSingleAudit(a.dot.state.fl.us within the earlier of 30 calendar days after receipt of the auditor's report(s)or nine months after the end of the audit period as required by 2 CFR Part 200, Subpart F—Audit Requirements. v. Within six months of acceptance of the audit report by the FAC,the Department will review the Recipient's audit reporting package, including corrective action plans and management letters, to the extent necessary to determine whether timely and appropriate action on all deficiencies has been taken pertaining to the federal award provided through the Department by this Agreement. If the Recipient fails to have an audit conducted in accordance with 2 CFR Part 200, Subpart F —Audit Requirements, the Department may impose additional conditions to remedy noncompliance. If the Department determines that noncompliance cannot be remedied by imposing additional conditions, the Department may take appropriate actions to enforce compliance, which actions may include but not be limited to the following: 1. Temporarily withhold cash payments pending correction of the deficiency by the Recipient or more severe enforcement action by the Department; 2. Disallow (deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance; 3. Wholly or partly suspend or terminate the federal award; 4. Initiate suspension or debarment proceedings as authorized under 2 C.F.R. Part 180 and federal awarding agency regulations(or in the case of the Department, recommend such a proceeding be initiated by the federal awarding agency); 5. Withhold further federal awards for the Project or program; 6. Take other remedies that may be legally available. vi. As a condition of receiving this federal award, the Recipient shall permit the Department or its designee, the CFO, or State of Florida Auditor General access to the Recipient's records including financial statements, the independent auditor's working papers, and project records as necessary. Records related to unresolved audit findings,appeals, or litigation shall be retained until the action is complete or the dispute is resolved. vii. The Department's contact information for requirements under this part is as follows: Office of Comptroller, MS 24 605 Suwannee Street Tallahassee, Florida 32399-0450 FDOTSingieAudit(c�dot.state.fl.us c. The Recipient shall retain sufficient records demonstrating its compliance with the terms of this Agreement for a period of five years from the date the audit report is issued and shall allow the Department or its designee,the CFO, or State of Florida Auditor General access to such records upon request. The Recipient shall ensure that the audit working papers are made available to the Department or its designee, the CFO, or State of Florida Auditor General upon request for a period of five years from the date the audit report is issued, unless extended in writing by the Department. 9. Termination or Suspension of Project: 88