Reso 2015-2501 - Laserfiche WebLink

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5.0 High Risk Subrecipients -The subrecipient agrees to comply with any additional requirements that may be imposed during the grant performance period if FDLE's pre-award risk assessment or the U.S. Department of Justice determines the subrecipient is a high-risk grantee. Cf.28 C.F.R. §§66, 70. 6.0 Reporting, Data Collection and Evaluation-The subrecipient agrees to comply with all reporting,data collection and evaluation requirements,as prescribed by the Bureau of Justice Assistance in the program guidance for the Justice Assistance Grant(JAG). Compliance with these requirements will be monitored by FDLE. 7.0 Retention of Records-The subrecipient shall maintain all records and documents for a minimum of five(5) years from the date of the final financial statement and be available for audit and public disclosure upon request of duly authorized persons. The subrecipient shall comply with State of Florida General Records Schedule GS1-SL for State and Local Government Agencies: http://dos.myflorida.com/media/693574/qeneral- records-schedulegs0l-sl.pdf http://dos.myflorida.com/media/693578/gs02.pdf 8.0 Disputes and Appeals-The Department shall make its decision in writing when responding to any disputes, disagreements,or questions of fact arising under this agreement and shall distribute its response to all concerned parties. The subrecipient shall proceed diligently with the performance of this agreement according to the Department's decision. If the subrecipient appeals the Department's decision,the appeal also shall be made in writing within twenty-one (21)calendar days to the Department's clerk(agency cleric). The subrecipient's right to appeal the Department's decision is contained in§ 120, Fla.Stat.,and in procedures set forth in Rule 28-106.104, Florida Administrative Code. Failure to appeal within this time frame constitutes a waiver of proceedings under§ 120, Fla. Stat. 9.0 Single Annual Audit 9.1 Subrecipients that expend$750,000 or more in a year in federal awards shall have a single audit or program-specific audit conducted for that year. The audit shall be performed in accordance with 2 C.F.R.§200(F)Audit Requirements and other applicable federal law. The contract for this agreement shall be identified in the Schedule of Federal Financial Assistance in the subject audit. The contract shall be identified as federal funds passed through the Florida Department of Law Enforcement and include the contract number, CFDA number,award amount,contract period,funds received,and funds disbursed. When applicable,the subrecipient shall submit an annual financial audit that meets the requirements of Florida Statutes 11.45,"Definitions;duties;authorities; reports; rules.";215.97,"Florida Single Audit Act"; Rules of the Auditor General;Chapter 10.550,"Local Governmental Entity Audits"; and Chapter 10.650,"Florida Single Audit Act Audits Nonprofit and For-Profit Organizations." 9.2 A complete audit report that covers any portion of the effective dates of this agreement must be submitted within 30 days after its completion, but no later than nine(9)months after the audit period. In order to be complete,the submitted report shall include any management letters issued separately and management's written response to all findings,including audit report and management letter findings. Incomplete audit reports will not be accepted by the Department. 9.3 Audits shall be completed by an Independent Public Accountant(IPA)and according to Generally Accepted Government Auditing Standards(GAGAS).The IPA shall be either a Certified Public Accountant or a Licensed Public Accountant. Subrecipients shall procure audit services according to§ 200.509,and include clear objectives and scope of the audit in addition to peer review reports to strengthen audit quality and ensure effective use of audit resources. 9.4 The subrecipient shall promptly follow-up and take appropriate corrective action for any findings on the audit report in instances of noncompliance with federal laws and regulations,including but not limited to preparation of a summary schedule of prior audit findings and a corrective action plan. Subrecipient follow-up to audit findings must abide by requirements in 2 C.F.R. §200.511. 9.5 Auditees must make copies available for public inspection and ensure respective parts of the reporting package do not include protected personally identifiable information. Records shall be made available upon request for a period of three(3)years from the date the audit report is issued,unless extended in writing by the Department. 9.6 Subrecipients that expend less than$750,000 in federal awards during a fiscal year are exempt from the audit requirements of 2 C.F.R.§200(F)for that fiscal year. In this case,written notification,which can be in the form of the"Certification of Audit Exemption"form,shall be provided to the Department by SFY2016 JAG Standard Conditions Page 11 of 20 Rev. 10/2015