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<br />will be performed by an independent Certified Public Accountant <br />or other entity independent of the Subgrantee in accordance with <br />the standards of the Comptroller General as specified in the <br />General Accounting Office Standards for Audit of Governmental <br />Organizations, Programs, Activities and Functions, and generally <br />accepted auditing standards established by the American Institute <br />of Certified Public Accountants. The agreement number of this <br />grant must be identified with the audit submitted. Such audit <br />shall also comply with the requirements of Sections 11.45, <br />216.349, and 216.3491, Florida Statutes and Chapter 10.550 and <br />10.600, Rules of the Auditor General, and, to the extent <br />applicable, the Single Audit Act of 1984, as amended, 31 USC 7501 <br />through 7507, and OMB Circular A-133, as revised June 24, ~997, <br />or thereafter. If the Subgrantee is a private non-profit <br />organization, it shall submit an organization-wide audit. All <br />audits are due not later than seven (7) months after the <br />termination of the entity's fiscal year. If the Subgrantee <br />expends less than $300,000 in Federal awards in its fiscal year, <br />an audit conducted in accordance with the provisions of OMB <br />Circular A-133 is not required, but an audit ~ay otherwise be <br />required under Section 216.3491, Florida Statutes, and--rules <br />adopted pursuant thereto. <br />b. The Grantee may require the Subgrantee to undertake <br />such further or additional audits as determined necessary or <br />appropriate including, but not limited to, past and current <br />organization-wide audits. Such audits may be necessa~y to <br /> <br />Page II <br /> <br />FEMA-1306-DR-FL <br />