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A TRUE COPY <br />CERTIFICATION ON LAST PAGE <br />RYAN L. BUTLER, CLERK <br />ATTACHMENT B <br />FLORIDA SINGLE AUDIT ACT REQUIREMENTS <br />AUDIT REQUIREMENTS <br />The administration of resources awarded by the Department of State to the Grantee may be subject to audits and/or <br />monitoring by the Department of State as described in this Addendum to the Grant Award Agreement. <br />In addition to reviews of audits conducted in accordance with 2 CFR 200, Subpart F - Audit Requirements, and section <br />215.97, Florida Statutes (F.S.), as revised (see AUDITS below), monitoring procedures may include, but not be limited <br />to, on-site visits by Department of State staff, limited scope audits as defined by 2 CFR §200.425, or other procedures. <br />By entering into this agreement, the recipient agrees to comply and cooperate with any monitoring procedures or <br />processes deemed appropriate by the Department of State. In the event the Department of State determines that a limited <br />scope audit of the recipient is appropriate, the recipient agrees to comply with any additional instructions provided by <br />Department of State staff to the recipient regarding such audit. The recipient further agrees to comply and cooperate with <br />any inspections, reviews, investigations, or audits deemed necessary by the Chief Financial Officer (CFO) or Auditor <br />General. <br />AUDPTS <br />Part I: Federally Funded <br />This part is applicable if the recipient is a state or local government or a nonprofit organization as defined in 2 CFR <br />§200.90, §200.64, and §200.70. <br />1. A recipient that expends $750,000 or more in federal awards in its fiscal year must have a single or program -specific <br />audit conducted in accordance with the provisions of 2 CFR 200, Subpart F - Audit Requirements. EXHIBIT 1 to <br />this agreement lists the federal resources awarded through the Department of State by this agreement. In determining <br />the federal awards expended in its fiscal year, the recipient shall consider all sources of federal awards, including <br />federal resources received from the Department of State. The determination of amounts of federal awards expended <br />should be in accordance with the guidelines established in 2 CFR §§200.502-503. An audit of the recipient <br />conducted by the Auditor General in accordance with the provisions of 2 CFR §200.514 will meet the requirements <br />of this Part. <br />2. For the audit requirements addressed in Part I, paragraph 1, the recipient shall fulfill the requirements relative to <br />auditee responsibilities as provided in 2 CFR §§200.508-512. <br />3. A recipient that expends less than $750,000 in federal awards in its fiscal year is not required to have an audit <br />conducted in accordance with the provisions of 2 CFR 200, Subpart F - Audit Requirements. If the recipient <br />expends less than $750,000 in federal awards in its fiscal year and elects to have an audit conducted in accordance <br />with the provisions of 2 CFR 200, Subpart F - Audit Requirements, the cost of the audit must be paid from non- <br />federal resources (ie., the cost of such an audit must be paid from recipient resources obtained from other than <br />federal entities). <br />Page: 17 <br />Cram A\kerd Ageernent (Fomi GAA001), Effective 07/2074 <br />Rule I A-39.001, Flo idu Adminisiralk, Code <br />