Laserfiche WebLink
0 <br />4W <br />40 <br />40 <br />C. Audits conducted pursuant to Section 216.3491, F.S., <br />shall be: (1) performed annually, and (2) conducted by <br />independent auditors in accordance with auditing <br />standards as stated in rules of the Auditor General. <br />D. Regardless of the amount of the state award, the <br />provisions of Section 216.3491, F.S., do not exempt a <br />Nonstate entity from compliance with provisions of law <br />relating to maintaining records concerning state awards <br />to such Nonstate entity'or allowing access and <br />examination of those records by the state awarding <br />agency, the Comptroller, or the Auditor General. <br />E. If the Nonstate entity does not meet the threshold <br />requiring the state single audit, such Nonstate entity <br />must meet terms and conditions specified in this <br />written agreement with the state awarding agency. <br />F. Each state agency that makes state awards shall: <br />(1) Provide for each state award to a Recipient . <br />Information needed by the Recipient to comply with <br />the requirements of Section 216.3491, F.S. <br />(2) Require the Recipient, as a condition of receiving <br />state financial assistance, to allow the state <br />awarding agency, the Comptroller, and the Auditor <br />General access to the Recipient's records and the <br />Recipient's independent auditor's working papers <br />as necessary for complying with the requirements <br />of Section 216.3491, F.S.' The Recipient is <br />required to retain sufficient records <br />demonstrating its compliance with the terms of <br />this agreement for a period of three years from <br />the date the audit report is issued, and shall <br />allow the Department of Agriculture and Consumer <br />Services or its designee, access to such records <br />upon request. <br />(3) Notify the Recipient that Section 216.3491, F.S., <br />does not limit the authority of the state awarding <br />agency to conduct or arrange for the conduct of <br />additional audits or evaluations of state <br />financial assistance or limit the authority of any <br />state agency Inspector General, the Auditor <br />General, or any other state official. <br />(4) Be provided by Recipient one copy of each <br />financial reporting package prepared in accordance <br />