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<br /> PART II: STATE FUNDED
<br /> This part is applicable if the recipient is a nonstate entity as defined by Section 215 .97(2)(1), Florida Statutes.
<br /> 1 . In the event that the recipient expends a total amount of State financial assistance equal to or in excess of
<br /> $300,000 in any fiscal year of such recipient ($ 500,000 for fiscal years ending on or after September 30,
<br /> 2004), the recipient must have a State single or project-specific audit for such fiscal year in accordance with
<br /> Section 215 .97, Florida Statutes; applicable rules of the Executive Office of the Governor and the Chief
<br /> Financial Officer; and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit
<br /> organizations), Rules of the Auditor General. EXHIBIT 1 to this Agreement indicates State financial
<br /> assistance awarded through the Department of Environmental Protection by this Agreement. In determining
<br /> the State financial assistance expended in its fiscal year, the recipient shall consider all sources of State
<br /> financial assistance, including State financial assistance received from the Department of Environmental
<br /> Protection, other state agencies, and other nonstate entities. State financial assistance does not include
<br /> Federal direct or pass-through awards and resources received by a nonstate entity for Federal program
<br /> matching requirements.
<br /> 2. In connection with the audit requirements addressed in Part II, paragraph 1 , the recipient shall . ensure that
<br /> the audit complies with the requirements of Section 215 .97(7), Florida Statutes. This includes submission of
<br /> a financial reporting package as defined by Section 215 .97(2)(d), Florida Statutes, and Chapters 10.550
<br /> (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor
<br /> General.
<br /> 3 . If the recipient expends less than $300,000 in State financial assistance in its fiscal year ($500,000 for fiscal
<br /> years ending on or after September 30, 2004), an audit conducted in accordance with the provisions of
<br /> Section 215 .97, Florida Statutes, is not required. In the event that the recipient expends less than $300,000
<br /> in State financial assistance in its fiscal year ($500,000 for fiscal years ending on or after September 30,
<br /> 2004) and elects to have an audit conducted in accordance with the provisions of Section 215.97, Florida
<br /> Statutes, the cost of the audit must be paid from the non-State entity's resources (i.e. , the cost of such an
<br /> audit must be paid from the recipient's resources obtained from other than State entities) .
<br /> 4. For information regarding the Florida Catalog of State Financial Assistance (CSFA), a recipient should
<br /> access the Florida Single Audit Act website located at hgp ://state . fl. us/fsaa/catalog or the Governor's
<br /> Office of Policy and Budget website located at
<br /> http :/%www.myflorida.com/myflorida/govemment/contactsiopbOffice htm] for assistance. In addition to the
<br /> above websites, the following websites may be accessed for information: Legislature's Website
<br /> huP:4iwww.le2 . state.fl.us/, Governor's Website httn ://www.mvflorida.com', Department of Financial
<br /> Services' Website http://www.dbfstate fl.us/ and the Auditor General's Website
<br /> http://www.state.tl.us/audgen.
<br /> PART III: OTHER AUDIT REQUIREMENTS
<br /> (NOTE: This part would be used to specify any additional audit requirements imposed by the State awarding entity
<br /> that are solely a matter of that State awarding entity 's policy (i. e., the audit is not required by Federal or State laws
<br /> and is not in conflict with other Federal or State audit requirements). Pursuant to Section 215. 97(7)(m), Florida
<br /> Statutes, State agencies may conduct or arrange for audits of State financial assistance that are in addition to audits
<br /> conducted in accordance with Section 215.97, Florida Statutes. In such an event, the State awarding agency must
<br /> arrangeforfunding thefull cost ofsuch additional audits.)
<br /> PART IV: REPORT SUBMISSION
<br /> 1 . Copies of reporting packages for audits conducted in accordance with OMB Circular A- 133 , as revised, and
<br /> required by PART I of this Agreement shall be submitted, when required by Section .320 (d), OMB
<br /> Circular A- 133 , as revised, by or on behalf of the recipient directly to each of the following:
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<br /> DEP Agreement No. F7064, Attachment 1, Page 2 of 5
<br /> DEP 55-215 (09/04)
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