Laserfiche WebLink
dw <br />40 <br />40 <br />ATTACHMENT E <br />FLORIDA DEPARTMENT OF ENVIRONMENTAL PROTECTION <br />FLORIDA BEACH EROSION CONTROL PROGRAM <br />SPECIAL AUDIT REQUIREMENTS <br />The administration of funds awarded by the Department of. Environmental Protection (which <br />may be referred to as the "Department", "DEP", "FDF.P" or "Grantor", or other name in the <br />contractfagreement) to the recipient (which may be referred to as the "Contractor", <br />Grantee" or other name in the contractiagreement) may be subject to audits and/or <br />monitoring by the Department of Environmental Protection, as described in this section. <br />MONITORING <br />In addition to reviews of audits conducted in accordance with oMB Circular A -133t as <br />revised (use 'AUDITS" below), monitoring procedures may include, but not be limited to, <br />on-site visite by Department staff, limited scope audits as defined by OMD Circular A-133, <br />as revised, and/or other procedures. By entering into this agreement, the recipient <br />agrees to comply and cooperate with any monitoring procedures/processes deemed appropriate <br />by the Department of Environmental Protection. In the event the 'Department of <br />Environmental Protection determines that a limited scope audit of the recipient is <br />appropriate, the recipient agrees to comply with any additional instructions provided by <br />the Department to the recipient regarding such audit. The recipient further agrees to <br />comply and cooperate with any inspections, reviews, investigations, or audits deemed <br />necessary by the Comptroller or Auditor General. <br />AUDITS <br />PART I: FEDERALLY FUNDED <br />This part is applicable if the recipient is a State or local government or a non-profit <br />organization as defined in OMB <br />Circular A-133, as revised. <br />1. In the event that the recipient expends $300,000 or more in Federal awards in its <br />fiscal year, the recipient must have a single or program -specific audit conducted in <br />accordance with the provisions of OMB Circular A-133, as revised. EXHIBIT 1 to this <br />agreement indicates Federal funds awarded through the 'Department of Environmental <br />Protection by this agreement. In determining the Federal awards expended in its fiscal <br />year, the recipient shall consider all sources of Federal awards, including Federal funds <br />received from the Department of Environmental Protection. The determination ci Prnounts of <br />Federal awards expended should be in accordance with the guidelines established by 014B <br />Circular A-133, as revised. An audit of the recipient conducted by the Auditor General in <br />accordance with the provisions 0148 Circular A-133, as revised, will meet the requirements <br />of this part. <br />2. In connection with the audit requirements addressed in Part I, paragraph 1., the <br />recipient shall fulfill the requirements relative to auditee responsibilities as provided <br />in subpart C of OMB Circular A-1330 as revised. <br />3. If the recipient expends less than $300,000 in Federal awards in its fiscal year, an <br />audit conducted in accordance with the provisions of OMB Circular A-133, as revised, is <br />not required. In the event that the recipient expends less than $300,000 in Federal <br />awards in its fiscal year and elects to have an audit conducted in accordance with the <br />provisions of OMB Circular A-133, as revised, the cost of the audit must be paid from non - <br />Federal funds (i.e., the cost of such an audit must be paid from recipient funds obtained <br />from other than Federal entities). <br />4. The recipient may access information regarding the Catalog of Federal Domestic <br />Assistance (CFPA) via the internet at i;ttp: a n . as . ci: i ,:_. rev cfcia. <br />Attachment E, DEP Project Agreement No. 901RI, Amendment No. 3, Page 1 of 5 <br />