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10 . 550 ( local governmental entities) or 10 . 650 (nonprofit and for-profit organizations) , Rules of the Auditor <br /> General . <br /> If the Recipient expends less than $ 500 , 000 in State financial assistance in its fiscal year, <br /> an audit conducted in accordance with the provisions of Section 215 . 97 , Fla . Stat, is not required . In the <br /> event that the Recipient expends less than $ 500 , 000 in state financial assistance in its fiscal year and elects <br /> to have an audit conducted in accordance with the provisions of Section 215 . 97 , Fla . Stat, the cost of the <br /> audit must be paid from the non -state entity' s resources (i . e . , the cost of such an audit must be paid from <br /> the Recipient' s resources obtained from other than State entities) . Additional information on the Florida <br /> Single Audit Act may be found at the following website : http ://www. state .fl . us/fsaa/statutes . html . <br /> (e) Report Submission <br /> 1 . The annual financial audit report shall include all management letters and the <br /> Recipient' s response to all findings , including corrective actions to be taken . <br /> 2 . The annual financial audit report shall include a schedule of financial assistance <br /> specifically identifying all Agreement and other revenue by sponsoring agency and Agreement number. <br /> 3 . Copies of financial reporting packages required under this Paragraph 6 shall be <br /> submitted by or on behalf of the Recipient directly to each of the following : <br /> The Department of Community Affairs at each of the following addresses : <br /> Department of Community Affairs <br /> Office of Audit Services <br /> 2555 Shumard Oak Boulevard <br /> Tallahassee , Florida 32399-2100 <br /> [an electronic copy shall also be submitted to aurilla . parrish@dca. state.fl .us] <br /> and <br /> Division of Emergency Management <br /> Bureau of Preparedness <br /> Technological Hazards Section <br /> 2555 Shumard Oak Boulevard <br /> Tallahassee , Florida 32399-2100 <br /> The Auditor General ' s Office at the following address : <br /> Auditor General ' s Office <br /> Room 401 , Claude Pepper Building <br /> 111 West Madison Street <br /> Tallahassee , Florida 32399- 1450 <br /> 4 . Any reports , management letter, or other information required to be submitted to <br /> the Division or the Department of Community Affairs pursuant to this Agreement shall be submitted on time <br /> as required under OMB Circular A- 133 , Florida Statutes , and Chapters 10 . 550 ( local governmental entities) <br /> or 10 . 650 (nonprofit and for-profit organizations) , Rules of the Auditor General , as applicable . <br /> 5 . Recipients , when submitting financial reporting packages to the Division or the <br /> Department of Community Affairs for audits done in accordance with OMB Circular A- 133 or Chapters <br /> 10 . 550 ( local governmental entities) or 10 .650 (nonprofit and for-profit organizations) , Rules of the Auditor <br /> General , should indicate the date that the reporting package was delivered to the Recipient in <br /> correspondence accompanying the reporting package . <br /> (f) If the audit shows that all or any portion of the funds disbursed hereunder were not <br /> spent in accordance with the conditions of this Agreement, the Recipient shall be held liable for <br /> reimbursement to the Division of all funds not spent in accordance with these applicable regulations and <br /> Agreement provisions within thirty ( 30 ) days after the Division has notified the Recipient of such non- <br /> compliance . <br /> 3 <br />