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<br />Edward Byrne Memorial Justice Assistance Grant (JAG) Program <br />Florida Department of Law Enforcement <br /> <br />"This project was supported by grant funds awarded by the Bureau of Justice Assistance, Office <br />of Justice Programs, U.S. Department of Justice. Points of view in this document are those of the <br />author and do not necessarily represent the official position or policies of the U.S. Department of <br />Justice. " <br /> <br />16. Audit <br /> <br />a. Subgrant recipients that expend $500,000 or more in a year in Federal awards shall have a <br />single or program-specific audit conducted for that year. The audit shall be performed in <br />accordance with the federal OMB Circular A-133 and other applicable federal law. The <br />contract for this agreement shall be identified in The Schedule of Federal Financial <br />Assistance in the subject. audit. The contract shall be identified as federal funds passed <br />through the Florida Department of Law Enforcement and include the contract number, CFDA <br />number, award amount, contract period, funds received and disbursed. When applicable, the <br />subgrant recipient shall submit an annual financial audit that meets the requirements of <br />Sections 11.45 and 215.97, Florida Statutes, and Chapters 10.550 and 10.600, Rules of the <br />Florida Auditor General. <br /> <br />b, A complete audit report that covers any portion of the effective dates of this agreement must <br />be submitted within 30 days after its completion, but no later than nine (9) months after the <br />audit period, In order to be complete, the submitted report shall include any management <br />letters issued separately and management's written response to all findings, both audit report <br />and management letter findings. Incomplete audit reports will not be accepted by the <br />Department and will be returned to the subgrant recipient. <br /> <br />c. The subgrant recipient shall have all audits completed by an Independent Public Accountant <br />(IPA). The IPA shall be either a Certified Public Accountant or a Licensed Public Accountant. <br /> <br />d. The subgrant 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 subgrant recipient shall ensure that audit working papers are made available to the <br />Department, or its designee, upon request for a period of three (3) years from the date the <br />audit report is issued, unless extended in writing by the Department. <br /> <br />f. Subgrant recipients that expend less than $500,000 in Federal awards during a fiscal year <br />are exempt from the audit requirements of OBM Circular A-133 for that fiscal year. In this <br />case, written notification, which can be in the form of the "Certification of Audit Exemption" <br />form, shall be provided to the Department by the Chief Financial Officer, or designee, that the <br />subgrant recipient is exempt. This notice shall be provided to the Department no later than <br />March 1 following the end of the fiscal year. <br /> <br />g. If this agreement is closed out without an audit, the Department reserves the right to recover <br />any disallowed costs identified in an audit completed after such closeout. <br /> <br />h. The completed audit report or notification of non-applicability should be sent to the following <br />address: <br /> <br />Florida Department of Law Enforcement <br />Office of Criminal Justice Grants <br />2331 Phillips Road <br />Tallahassee, Florida 32308 <br /> <br />SFY 2006 <br /> <br />Page 5 <br />