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ratrr u: a YA re; V UNTPKn <br />This part is applicable if the recipient is a nonstate entity as defined by Section 215.97(2)(1), Florida Statutes. <br />In the event that the recipient expends a total amount of State financial assistance equal to or in excess of <br />$500,000 in any fiscal year of such recipient, the recipient must have a State single or project -specific audit <br />for such fiscal year in accordance with Section 215.97, Florida Statutes; applicable rules of the Department <br />of Financial Services; and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit <br />organizations), Rules of the Auditor General. EXHIBIT I 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 11, paragraph 1; the recipient shall ensure that <br />the audit complies with the requirements of Section 215.97(7), Florida Statutes. This includes submission <br />of a financial reporting package as defined by Section 215.97(2), 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 />If the recipient expends less than $500,000 in State financial assistance in its fiscal year, an audit conducted <br />in accordance with the provisions of Section 215.97, Florida Statutes, is not required. In the event that the <br />recipient expends less than $500,000 in State financial assistance in its fiscal year, and elects to have an <br />audit conducted in accordance with the provisions of Section 215.97, Florida Statutes, the cost of the audit <br />must be paid from the non -State entity's resources (i.e., the cost of such an audit must be paid from the <br />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 ht s://apps fldfs.coni/fsaa/ or the Governor's Office <br />of Policy and Budget website located at Ilttn7//www ebud()ct state.fl.us/ for assistance. In addition to the <br />above websites, the following websites may be accessed for information: Legislature's Website <br />hup 7//www lea state fl.us/Welcorne/i ndex. cfm, Governor's Website httn7Uwww myflorida corn/, <br />Department of Financial Services' Website ltd://www.fldfs.com/ and the Auditor General's Website <br />IlUD://www.state.fl.us/audgeii/pagTes/flsaa.htm. <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 275.97(8), Florida <br />Statutes, State agencies may conduct a- arrange for audits of State financial assistance that are in addition to audits <br />conducted in accordance with Section 215.97, Florida Statutes. /n such an event, the State awarding agency must <br />arrange for funding the fill cost of such additional audits.) <br />PART IV: REPORT SUBiMISSION <br />Copies of reporting packages for audits conducted in accordance with <br />OMB Circular A-133, <br />as revised, and <br />required by PART I of this <br />Attachment shall be submitted, when <br />required by Section .320 <br />(d), OMB <br />Circular A-133, as revised, by <br />or on behalf of the recipient direetl to <br />each of the following: <br />DEP 55-215 (09/05) <br />DEP Agreement No. <br />G0182, <br />Attachment E, <br />Page 2 of 5 <br />