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A TRUE COPY
<br />CERTIFICATION ON LAST PAGE
<br />J.R. SMITH, CLERK
<br />and produce a final reconciliation report. The final report must identify any funds paid in excess of the
<br />expenditures incurred by the Sub -Recipient.
<br />m. As defined by 2 C.F.R. §200.53, the term "improper payment" means or includes:
<br />i. Any payment that should not have been made or that was made in an incorrect
<br />amount (including overpayments and underpayments) under statutory,
<br />contractual, administrative, or other legally applicable requirements; and,
<br />ii. Any payment to an ineligible party, any payment for an ineligible good or
<br />service, any duplicate payment, any payment for a good or service not
<br />received (except for such payments where authorized by law), any payment
<br />that does not account for credit or applicable discounts, and any payment
<br />where insufficient or lack of documentation prevents a reviewer from
<br />discerning whether a payment was proper.
<br />(10) RECORDS
<br />a. As required by 2 C.F.R. §200.336, the Federal awarding agency, Inspectors General,
<br />the Comptroller General of the United States, and the Division, or any of their authorized representatives,
<br />shall enjoy the right of access to any documents, papers, or other records of the Sub -Recipient which are
<br />pertinent to the Federal award, in order to make audits, examinations, excerpts, and transcripts. The right
<br />of access also includes timely and reasonable access to the Sub -Recipient's personnel for the purpose of
<br />interview and discussion related to such documents. Finally, the right of access is not limited to the required
<br />retention period but lasts as long as the records are retained.
<br />b. As required by 2 C.F.R. §200.331(a)(5), the Division, the Chief Inspector General of
<br />the State of Florida, the Florida Auditor General, or any of their authorized representatives, shall enjoy the
<br />right of access to any documents, financial statements, papers, or other records of the Sub -Recipient which
<br />are pertinent to this Agreement, in order to make audits, examinations, excerpts, and transcripts. The right
<br />of access also includes timely and reasonable access to the Sub -Recipient's personnel for the purpose of
<br />interview and discussion related to such documents.
<br />c. As required by Florida Department of State's record retention requirements (Chapter
<br />119, Florida Statutes) and by 2 C.F.R. §200.333, the Sub -Recipient shall retain sufficient records to show
<br />its compliance with the terms of this Agreement, as well as the compliance of all subcontractors or
<br />consultants paid from funds under this Agreement, for a period of five (5) years from the date of submission
<br />of the final expenditure report. The following are the only exceptions to the five (5) year requirement:
<br />i. If any litigation, claim, or audit is started before the expiration of the five (5) -
<br />year period, then the records must be retained until all litigation, claims, or
<br />audit findings involving the records have been resolved and final action taken.
<br />ii. When the Division or the Sub -Recipient is notified in writing by the Federal
<br />Awarding Agency, cognizant agency for audit, oversight agency for audit,
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