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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 /> $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 Executive <br /> Office of the Governor and the Chief Financial Officer; and Chapters 10 . 550 (local governmental entities) <br /> or 10. 650 (nonprofit and for-profit organizations), Rules of the Auditor General. EXHIBIT 1 to this <br /> Agreement indicates State financial assistance awarded through the Department of Environmental <br /> Protection by this Agreement. In determining the State financial assistance expended in its fiscal year, the <br /> recipient shall consider all sources of State financial assistance, including State financial assistance <br /> received from the Department of Environmental Protection, other state agencies, and other nonstate <br /> entities . State financial assistance does not include Federal direct or pass-through awards and resources <br /> received by a nonstate entity for Federal program 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 <br /> of 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 $ 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 http ://state. fl.us/fsaa/catalog or the Governor' s Office <br /> of Policy and Budget website located at <br /> http ://www.myflorida.com/myflorida/goveminent/contacts/opbOffice . htnd for assistance . In addition to <br /> the above websites, the following websites may be accessed for information: Legislature's Website <br /> http ://www. leg. state . fl.us/, Governor's Website http ://www.Mflorida.com/, Department of Financial <br /> Services ' Website hLp : //www. dbf. state . fl .us/ and the Auditor General's Website <br /> hqp://www. state . fl .US/audizen. <br /> PART III : OTHER AUDIT REQUIREMENTS <br /> (NOTE: This part would be used to sped 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 directly to each of the following : <br /> Attachment G, DEP Agreement No . H51R1 , Page 2 of 5 <br /> DEP 55-215 (01105) <br />