|
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 http ://state . fl .us/fsaa/catalog_ or the Governor's
<br /> Office of Policy and Budget website located at
<br /> hitp ://www.mvflorida. con/mytlorida/govern hent/contacts/opbOffice .html for assistance . In addition to the
<br /> above websites, the following websites may be accessed for information: Legislature's Website
<br /> htip ://www. le ,g . state . fl .us/, Governor's Website http ://www.pWflorida. com/. Department of Financial
<br /> Services ' Website hgp ://www. dbf. state . fl .us/ and the Auditor General's Website
<br /> http ://www. state . fl. 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 /> arrange for funding the full cost of such 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 Attachment shall be submitted, when required by Section . 320 (d) , OMB
<br /> Circular A- 133 , as revised, by or on behalf of the recipient directl to each of the following :
<br /> DEP 55-215 (09/04)
<br /> DEP Agreement No. G0143 , Attachment E , Page 2 of 5
<br />
|