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A- 133 , Florida Statutes , and Chapters 10 . 550 ( local governmental entities ) or 10 . 650 ( nonprofit and for- <br /> profit organizations ) , Rules of the Auditor General , as applicable . <br /> ( h ) Recipients , when submitting financial reporting packages to the Department for <br /> audits done in accordance with OMB Circular A- 133 or Chapters 10 . 550 ( local governmental entities ) or <br /> 10 . 650 ( nonprofit and for-profit organizations) , Rules of the Auditor General , should indicate the date that <br /> the reporting package was delivered to the Recipient in correspondence accompanying the reporting <br /> package . <br /> ( i ) In the event the audit shows that the entire funds disbursed hereunder, or any <br /> portion thereof, were not spent in accordance with the conditions of this Agreement, the Recipient shall be <br /> held liable for reimbursement to the Department of all funds not spent in accordance with these applicable <br /> regulations and Agreement provisions within thirty ( 30 ) days after the Department has notified the <br /> Recipient of such non -compliance . <br /> 0 ) The Recipient shall have all audits completed by an independent certified public <br /> accountant ( IPA) who shall either be a certified public accountant or a public accountant licensed under <br /> Chapter 473 , Fla . Stat . The IPA shall state that the audit complied with the applicable provisions noted <br /> above . The audit must be submitted to the Department no later than seven ( 7 ) months from the end of <br /> the Recipient' s fiscal year. <br /> ( 7 ) REPORTS <br /> ( a ) At a minimum , the Recipient shall provide the Department with quarterly <br /> progress reports , and with a closeout report. <br /> ( b) Quarterly progress reports are due to be received by the Department no later <br /> than fifteen ( 15 ) days after the end of each quarter of the program year and shall continue to be submitted <br /> each quarter until submission of the administrative close-out report . The ending dates for each quarter of <br /> the program year are March 15 , June 15 , September 15 and December 15 . <br /> ( c) The closeout report is due forty-five (45 ) days after termination of this <br /> Agreement or upon completion of the activities contained in this Agreement, whichever first occurs . <br /> 6 <br />