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<br />Local Law Enforcement Block Grants Program <br />Florida Department of Law Enforcement <br /> <br />14. Audit <br /> <br />a. The recipient shall provide to the Department one copy of an annual audit conducted <br />in compliance with The Single Audit Act of 1984, Public Law 98-502. The audit shall <br />be performed in accordance with the federal OMB's Circular A-133 and other <br />applicable federal law. The contract for this agreement shall be identified with the <br />subject audit in The Schedule of Federal Financial Assistance. The contract shall be <br />identified as federal funds passed-through the Florida Department of Law <br />Enforcement and include the contract number, CFDA number, award amount, <br />contract period, funds received and disbursed. When applicable, the recipient shall <br />submit an annual financial audit which meets the requirements of Sections 11.45 and <br />215.97, Florida Statutes; and, Chapters 10.550 and 10.600, Rules of the Florida <br />Auditor General. <br /> <br />b. A complete audit report which covers any portion of the effective dates of this <br />agreement must be submitted within 30 days after its completion, but no later than <br />seven (7) months after the audit period. In order to be complete, the submitted report <br />shall include any management letters issued separately and management's written <br />response to all findings, both audit report and management letter findings. <br />Incomplete audit reports will not be accepted by the Department and will be returned <br />to the recipient. <br /> <br />c. The recipient shall have all audits completed by an independent public accountant <br />(IP A). The IP A shall be either a Certified Public Accountant or a Licensed Public <br />Accountant. <br /> <br />d. The recipient shall take appropriate corrective action within six (6) months of the <br />issue date of the audit report in instances of noncompliance with federal laws and <br />regulations. <br /> <br />e. The recipient shall ensure that audit working papers are made available to the <br />Department, or its designee, upon request for a period of five (5) years from the date <br />the audit report is issued, unless extended in writing by the Department. <br /> <br />f. If this agreement is closed out without an audit, the Department reserves the right to <br />recover any disallowed costs identified in an audit completed after such closeout. <br /> <br />g. The completed audit reports should be sent to the following address: <br /> <br />Florida Department of Law Enforcement <br />Office of Criminal Justice Grants <br />1819 Miccosukee Commons <br />Tallahassee, Florida 32308 <br /> <br />Subgrant Application Package <br /> <br />SFY 2001 <br />Section II - 15 <br /> <br />Revised 9/14/00 <br />