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<br />FART II: STATE FUNDED
<br />This part is applicable if the recipient is a nonstate entity as defined by Section
<br />215.97(2)(1), Florida Statutes.
<br />1. In the event that the recipient expends a total amount of State awards (i.e., State
<br />financial assistance provided to the recipient to carry out a State project) equal to or
<br />in excess of $300,000 in any fiscal year of such recipient, the recipient must have a
<br />State single or project -specific audit for such fiscal year in accordance with Section
<br />215.97, 'Florida Statutes; applicable rules of the Executive Office of the Governor and the
<br />Comptroller, and Chapter 10.600, Rules of the Auditor General. EXHIBIT 1 to this
<br />agreement indicates State funds awarded through the Department of Environmental Protection
<br />by this agreement. In determining the State awards expended in its fiscal year, the
<br />recipient shall consider all sources of State awards, including State funds received from
<br />the Department of Environmental Protection, except that State awards received by a
<br />nonstate entity for Federal program matching requirements shall be excluded from
<br />consideration.
<br />2. In connection with the audit requirements addressed in Part 11, paragraph 1, the
<br />recipient shall ensure that the audit complies with the requirements of Section 215.97(7),
<br />Florida Statutes. This includes submission of a reporting package as defined by Section
<br />215.97(2)(d), Florida Statutes, and Chapter 10.500, Rules of the Auditor. General,
<br />3. • If the recipient expends less than $300,000 in State awards in its fiscal year, an
<br />audit conducted in accordance with the provisions of Section 215.37, Florida Statutes, is
<br />not required. In the event that the recipient expends less than $300,000 in State awards
<br />in its fiscal year and elects to have an audit conducted in accordance with the provisions
<br />of Section 215.97, Florida Statutes, the cost of the audit must be paid from non -State
<br />funds (i.e., the cost of such an audit must be paid from recipient funds obtained from
<br />other than State entities).
<br />9. For information regarding the Florida Catalog of State Financial Assistance (CFSA),
<br />a recipient should access the website for the Governor's Office of Planning and Budget
<br />located at http://www.toc_s,state.fl.us/ for assistance. In addition to the above website,
<br />the following websites may be accessed for information: Legislature's Website
<br />http://www.leg.state.fl.us/, Governor's Website http://srna.flgov.cam/, Department of
<br />Banking and Finance's Website http://www,dbf.state.fl.us/, and the Auditor General's
<br />Website http://wviw.state.fl.us/au^gen,
<br />HURT III: OTHER AUDIT REQUIREMENT'S
<br />fNOT'E: Pursuant to Section 215.97(7) (m), Florida Statutes, State agencies may conduct or
<br />arrange for audits of State awards that are in addition to audits conducted in accordance
<br />with Section 225.97, Florida Statutes, In such an event, the State agency must arrange for
<br />funding the full cost of such additional audits. This pant would be used to specify any
<br />additional audit requirements imposed by the State agency that are solely a matter of that
<br />State agency's policy (i.e., the audit is not required by Federal or Stare laws and is not
<br />in conflict with other Federal or State audit requirements).)
<br />HART IV: REPORT SUBMISSION
<br />1. Copies of audit reports for audits conducted in accordance with OMB Circular A-133,
<br />as revised, and required by PART I of this agreement shall be submitted, when required by
<br />Section .320 (d), OMB Circular A-133, as revised, by or on behalf of the recipient
<br />directly to each of the following:
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<br />Attachment E, DEP Project Agreement No. 9BIR1, Amendment No. 3, Page 2 of 5
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