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Edward Byrne Memorial Justice Assistance Grant (JAG ) Program <br /> Florida Department of Law Enforcement <br /> continues as long as the subgrant recipient retains the property, notwithstanding expiration of <br /> this agreement . <br /> 12 . Ownership of Data and Creative Material <br /> Ownership of material , discoveries , inventions , and results developed , produced , or discovered <br /> subordinate to this agreement is governed by the terms of the OJP Financial Guide ( <br />as <br /> amended ) , and the U . S . Department of Justice Common Rule for State and Local Governments , <br /> or the federal OMB Circular A- 110 or A- 102 , as applicable . <br /> 13 . Copyright <br /> The awarding agency reserves a royalty-free non -exclusive , and irrevocable license to reproduce , <br /> publish , or otherwise use , and authorize others to use , for Federal government purposes : <br /> a . The copyright in any work developed under an award or subaward , and <br /> b . Any rights of copyright to which a subgrant recipient or subrecipient purchases ownership <br /> with support funded under this grant agreement . <br /> 14 . Publication or Printing of Reports <br /> The subgrant recipient shall submit one copy of all reports and proposed publications resulting <br /> from the agreement twenty (20 ) days prior to public release . Any publications (written , visual , or <br /> sound ) , whether published at the recipient' s or government's expense , shall contain the following <br /> statement : ( NOTE : This excludes press releases , newsletters , and issue analysis . ) <br /> "This project was supported by grant funds awarded by the Bureau of Justice Assistance , Office <br /> of Justice Programs , U . S . Department of Justice . Points of view in this document are those of the <br /> author and do not necessarily represent the official position or policies of the U . S . Department of <br /> Justice . " <br /> 15 . Audit <br /> a . Subgrant recipients that expend $ 500 , 000 or more in a year in Federal awards shall have a <br /> single or program -specific audit conducted for that year . The audit shall be performed in <br /> accordance with the federal OMB Circular A- 133 and other applicable federal law . The <br /> contract for this agreement shall be identified in The Schedule of Federal Financial <br /> Assistance in the subject audit . The contract shall be identified as federal funds passed <br /> through the Florida Department of Law Enforcement and include the contract number, CFDA <br /> number, award amount, contract period , funds received and disbursed . When applicable , the <br /> subgrant recipient shall submit an annual financial audit that meets the requirements of <br /> Sections 11 .45 and 215 . 97 , Florida Statutes , and Chapters 10 . 550 and 10 . 600 , Rules of the <br /> Florida Auditor General . <br /> b . A complete audit report that covers any portion of the effective dates of this agreement must <br /> be submitted within 30 days after its completion , but no later than nine (9 ) months after the <br /> audit period . In order to be complete , the submitted report shall include any management <br /> letters issued separately and management's written response to all findings , both audit report <br /> and management letter findings . Incomplete audit reports will not be accepted by the <br /> Department and will be returned to the subgrant recipient . <br /> c . The subgrant recipient shall have all audits completed by an Independent Public Accountant <br /> ( IPA) . The IPA shall be either a Certified Public Accountant or a Licensed Public Accountant . <br /> d . The subgrant recipient shall take appropriate corrective action within six (6 ) months of the <br /> issue date of the audit report in instances of noncompliance with federal laws and <br /> regulations . <br /> SFY 2006 Page 4 <br />