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conducted in accordance with the provisions of ON•IB Circular A -133, as revised; the cost of the audit <br />must be paid from non - Federal resources (i.e., the cost of such an audit must be paid from recipient <br />resources obtained from other than Federal entities). <br />4. The Internet web addresses listed below will assist recipients in locating documents referenced in the <br />text of this agreement and the interpretation of compliance issues. <br />State of Florida Department Financial Services (Chief Financial Officer) <br />http://x,,,%N,Nv.fldfs.com/ <br />Federal Office of Management and Budeet Circulars Index <br />http:/ /w.Nw.whitehouse.eov /omb /erants /index.html - circulars <br />State of Florida Legislature (Statutes, Legislation relating to the Florida Single Audit Act) <br />http://NN,NN,NN,.IeQ.state.fl.us/ <br />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 <br />Statutes. <br />1. In the event that the recipient expends a total amount of state financial assistance equal to or in excess <br />of S500,000 in any fiscal year of such recipient, the recipient must have a State single or project - <br />specific audit for such fiscal year in accordance with Section 215.97, Florida Statutes; applicable rules <br />of the Executive Office of the Governor and the Chief Financial Officer; and Chapters 10.550 (local <br />governmental entities) or 10.650 (nonprofit and for - profit organizations), Rules of the Auditor <br />General. EXHIBIT 1 to this agreement indicates state financial assistance awarded through the <br />Department of State by this agreement. In determining the state financial assistance expended in its <br />fiscal year, the recipient shall consider all sources of state financial assistance, including state financial <br />assistance received from the Department of State, other state agencies, and other nonstate entities. <br />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 1L paragraph 1, the recipient shall ensure <br />that the audit complies with the requirements of Section 215.97(7), Florida Statutes. This includes <br />submission of a financial reporting package as defined by Section 215.97(2) (d), Florida Statutes, and <br />Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for - profit organizations), Rules <br />of the Auditor General. <br />3. If the recipient expends less than 5500,000 in state financial assistance in its fiscal year, an audit <br />conducted in accordance with the provisions of Section 215.97. Florida Statutes, is not required. In <br />the event that the recipient expends less than 5500,000 in state financial assistance in its fiscal year <br />and elects to have an audit conducted in accordance with the provisions of Section 215.97, Florida <br />Statutes. the cost of the audit must be paid from the nonstate entity's resources (i.e., the cost of such <br />an audit must be paid from the recipient's resources obtained from other than State entities). <br />23 <br />