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725-030-06
<br /> PUBLIC TRANSPORTATION
<br /> OGC-12/14
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<br /> d. The Agency must electronically submit to the Federal Audit Clearinghouse(FAC)at
<br /> https://harvester.census.gov/facweb/the audit reporting package as required by OMB Circular A-133, for
<br /> fiscal years beginning before December 26, 2014, and as required by 2 CFR Part 200, Subpart F-Audit
<br /> Requirements, for fiscal years beginning on or after December 26, 2014, within the earlier of 30 calendar
<br /> days after receipt of the auditor's report(s)or nine months after the end of the audit period. The FAC is the
<br /> repository of record for audits required by OMB Circular A-133, for fiscal years beginning before December
<br /> 26, 2014, and for audits required by 2 CFR Part 200, Subpart F-Audit Requirements, for fiscal years
<br /> beginning on or after December 26, 2014, and this Agreement. However, the Department requires a copy of
<br /> the audit reporting package also be submitted to FDOTSingleAudit@dot.state.fl.us within the earlier of 30
<br /> calendar days after receipt of the auditor's report(s)or nine months after the end of the audit period as
<br /> required by OMB Circular A-133, for fiscal years beginning before December 26, 2014, and as required by 2
<br /> CFR Part 200, Subpart F-Audit Requirements, for fiscal years beginning on or after December 26, 2014.
<br /> e. Upon receipt, and within six months, the Department will review the Agency's audit reporting package,
<br /> including corrective action plans and management letters,to the extent necessary to determine whether
<br /> timely and appropriate action on all deficiencies has been taken pertaining to the Federal award provided
<br /> through the Department by this Agreement. If the Agency fails to have an audit conducted in accordance with
<br /> OMB Circular A-133, for fiscal years beginning before December 26, 2014, and in accordance with 2 CFR
<br /> Part 200, Subpart F-Audit Requirements, for fiscal years beginning on or after December 26, 2014, the
<br /> Department may impose additional conditions to remedy noncompliance. If the Department determines that
<br /> noncompliance cannot be remedied by imposing additional conditions,the Department may take appropriate
<br /> actions to enforce compliance.
<br /> f. As a condition of receiving this Federal award, the Agency shall permit the Department, or its designee, the
<br /> CFO or State of Florida Auditor General access to the Agency's records including financial statements, the
<br /> independent auditor's working papers and project records as necessary. Records related to unresolved audit
<br /> findings, appeals or litigation shall be retained until the action is complete or the dispute is resolved.
<br /> g. The Department's contact information for requirements under this part is as follows:
<br /> Office of Comptroller, MS 24
<br /> 605 Suwannee Street
<br /> Tallahassee, Florida 32399-0450
<br /> FDOTSingleAudit@dotstate.fl.us
<br /> Part II State Funded:
<br /> 1. In addition to reviews of audits conducted in accordance with Section 215.97, Florida Statutes, monitoring
<br /> procedures to monitor the Agency's use of state financial assistance may include but not be limited to on-site visits by
<br /> Department staff and/or other procedures including, reviewing any required performance and financial reports,following
<br /> up, ensuring corrective action, and issuing management decisions on weaknesses found through audits when those
<br /> findings pertain to state financial assistance awarded through the Department by this Agreement. By entering into this
<br /> Agreement, the Agency agrees to comply and cooperate fully with any monitoring procedures/processes deemed
<br /> appropriate by the Department. The Agency further agrees to comply and cooperate with any inspections, reviews,
<br /> investigations, or audits deemed necessary by the Department,the Department of Financial Services(DFS)or State of
<br /> Florida Auditor General.
<br /> 2. The Agency, a nonstate entity as defined by Section 215.97(2)(m), Florida Statutes, as a recipient of state
<br /> financial assistance awarded by the Department through this Agreement is subject to the following requirements:
<br /> a. In the event the Agency meets the audit threshold requirements established by Section 215.97, Florida
<br /> Statutes,the Agency must have a State single or project-specific audit conducted for such fiscal year in
<br /> accordance with Section 215.97, Florida Statutes; applicable rules of the Department of Financial Services;
<br /> and Chapters 10.550(local governmental entities)or 10.650(nonprofit and for-profit organizations), Rules of
<br /> the Auditor General. Exhibit B to this Agreement indicates state financial assistance
<br /> awarded through the Department by this Agreement needed by the Agency to further comply with the
<br /> requirements of Section 215.97, Florida Statutes. In determining the state financial assistance expended in a
<br /> fiscal year,the Agency shall consider all sources of state financial assistance, including state financial
<br /> assistance received from the Department by this Agreement, other state agencies and other nonstate
<br /> entities. State financial assistance does not include Federal direct or pass-through awards and resources
<br /> received by a nonstate entity for Federal program matching requirements.
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