|
A TRUE COPY
<br />C ERTIFICATiON ON LAST PAGE
<br />,YAN L. BUTLER, CLERK
<br />The Grantee shall maintain books, records and documents directly pertinent to performance under this Agreement in
<br />accordance with United States generally accepted accounting principles (US GAAP) consistently applied. The
<br />Department, the State, or their authorized representatives shall have access to such records for audit purposes during
<br />the term of this Agreement and for five (5) years following the completion date or termination of the Agreement. In
<br />the event that any work is subcontracted, Grantee shall similarly require each subcontractor to maintain and allow
<br />access to such records for audit purposes. Upon request of Department's Inspector General, or other authorized
<br />State official, Grantee shall provide any type of information the Inspector General deems relevant to Grantee's
<br />integrity or responsibility. Such information may include, but shall not be limited to, Grantee's business or financial
<br />records, documents, or files of any type or form that refer to or relate to Agreement. The Grantee shall retain such
<br />records for the longer of: (1) three years after the expiration of the Agreement; or (2) the period required by the
<br />General Records Schedules maintained by the Florida Department of State (available at:
<br />httn://dos.myflorida. com/libraa-archives/records-management/general-records-schedules/).
<br />28. Audits.
<br />a. Inspector General. The Grantee understands its duty, pursuant to Section 20.055(5), F.S., to cooperate with the
<br />inspector general in any investigation, audit, inspection, review, or hearing. The Grantee will comply with this
<br />duty and ensure that its sub -grantees and/or subcontractors issued under this Agreement, if any, impose this
<br />requirement, in writing, on its sub -grantees and/or subcontractors, respectively.
<br />b. Physical Access and Inspection. Department personnel shall be given access to and may observe and inspect
<br />work being performed under this Agreement, with reasonable notice and during normal business hours, including
<br />by any of the following methods:
<br />i. Grantee shall provide access to any location or facility on which Grantee is performing work, or
<br />storing or staging equipment, materials or documents;
<br />ii. Grantee shall permit inspection of any facility, equipment, practices, or operations required in
<br />performance of any work pursuant to this Agreement; and,
<br />iii. Grantee shall allow and facilitate sampling and monitoring of any substances, soils, materials or
<br />parameters at any location reasonable or necessary to assure compliance with any work or legal
<br />requirements pursuant to this Agreement.
<br />c. Special Audit Requirements. The Grantee shall comply with the applicable provisions contained in Attachment
<br />5, Special Audit Requirements. Each amendment that authorizes a funding increase or decrease shall include an
<br />updated copy of Exhibit 1, to Attachment 5. If Department fails to provide an updated copy of Exhibit 1 to include
<br />in each amendment that authorizes a funding increase or decrease, Grantee shall request one from the
<br />Department's Grants Manager. The Grantee shall consider the type of financial assistance (federal and/or state)
<br />identified in Attachment 5, Exhibit 1 and determine whether the terms of Federal and/or Florida Single Audit Act
<br />Requirements may further apply to lower tier transactions that may be a result of this Agreement. For federal
<br />financial assistance, Grantee shall utilize the guidance provided under 2 CFR §200.331 for determining whether
<br />the relationship represents that of a subrecipient or vendor. For State financial assistance, Grantee shall utilize the
<br />form entitled "Checklist for Nonstate Organizations Recipient/Subrecipient vs Vendor Determination" (form
<br />number DFS -A2 -NS) that can be found under the "Links/Forms" section appearing at the following website:
<br />https:\\apps.fldfs.com\fsaa.
<br />d. Proof of Transactions. In addition to documentation provided to support cost reimbursement as described herein,
<br />Department may periodically request additional proof of a transaction to evaluate the appropriateness of costs to
<br />the Agreement pursuant to State guidelines (including cost allocation guidelines) and federal, if applicable.
<br />Allowable costs and uniform administrative requirements for federal programs can be found under 2 CFR
<br />200. The Department may also request a cost allocation plan in support of its multipliers (overhead, indirect,
<br />general administrative costs, and fringe benefits). The Grantee must provide the additional proof within thirty
<br />(30) days of such request.
<br />No Commingling of Funds. The accounting systems for all Grantees must ensure that these funds are not
<br />commingled with funds from other agencies. Funds from each agency must be accounted for separately. Grantees
<br />are prohibited from commingling funds on either a program -by -program or a project -by -project basis. Funds
<br />specifically budgeted and/or received for one project may not be used to support another project. Where a
<br />Grantee's, or subrecipient's, accounting system cannot comply with this requirement, Grantee, or subrecipient,
<br />shall establish a system to provide adequate fund accountability for each project it has been awarded.
<br />i. If Department finds that these funds have been commingled, Department shall have the right to
<br />demand a refund, either in whole or in part, of the funds provided to Grantee under this Agreement
<br />for non-compliance with the material terms of this Agreement. The Grantee, upon such written
<br />notification from Department shall refund, and shall forthwith pay to Department, the amount of
<br />Attachment 1
<br />10 of 12
<br />Rev. 10/3/2022
<br />
|