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<br />PART II: STATE FUNDED
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<br />This part is applicable if the recipient is a nonstate entity as defined by Section 2] 5.97(2)(m), F]orida Statutes,
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<br />] . ]n the event that the recipient expends a total amount of state financial assistance equal to or in excess of
<br />$500,000 in any fiscal year of such recipient, the recipient must have a State single or project-specific audit for such
<br />fiscal year in accordance with Section 2] 5.97, F]orida Statutes; applicable rules of the Department of Financia]
<br />Services; and Chapters 10,550 (loca] governmental entities) or ] 0.650 (nonprofit and for-profit organizations),
<br />Ru]es of the Auditor General. EXHIBIT] to this Agreement indicates state financial assistance awarded through
<br />the Department of Environmenta] Protection by this Agreement. In determining the state financial assistance
<br />expended in its fiscal year, the recipient shall consider all sources of state financial assistance, including state
<br />financial assistance received from the Department of Environmenta] Protection, other state agencies, and other
<br />nonstate entities. State financial assistance does not include Federal direct or pass-through awards and resources
<br />received by a nonstate entity for Federa] program matching requirements.
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<br />2. In connection with the audit requirements addressed in Part II, paragraph]; the recipient shall ensure that
<br />the audit complies with the requirements of Section 2] 5.97(7), F]orida Statutes. This includes submission
<br />of a financial reporting package as defined by Section 215.97(2), Florida Statutes, and Chapters 10,550
<br />(local governmental entities) or ] 0.650 (nonprofit and for-profit organizations), Ru]es of the Auditor
<br />General.
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<br />3. If the recipient expends less than $500,000 in state financial assistance in its fiscal year, an audit conducted
<br />in accordance with the provisions of Section 2] 5.97, Florida Statutes, is not required. In the event that the
<br />recipient expends less than $500,000 in state financial assistance in its fiscal year, and elects to have an
<br />audit conducted in accordance with the provisions ofSection2]5,97, F]orida Statutes, the cost of the audit
<br />must be paid from the non-state entity's resources (i.e., the cost of such an audit must be paid from the
<br />recipient's resources obtained from other than State entities).
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<br />4, For information regarding the F]orida Catalog of State Financia] Assistance (CSF A), a recipient should
<br />access the F]orida Single Audit Act website located at httPs:!/apps,fldfs,com/fsaa for assistance. ]n
<br />addition to the above websites, the following websites may be accessed for information: Legislature's
<br />Website at http://www.leg.state.fl.us/Welcome/index.cfm. State of Florida's website at
<br />http://www.mvflorida.com/, Department of Financia] Services' Website at http://www.fldfs.com/ and the
<br />Auditor General's Website at http://www,state.flus/audgen,
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<br />PART III: OTHER AUDIT REQUIREMENTS
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<br />(NOTE: This part would be used to specify any additional audit requirements imposed by the State awarding entity
<br />that are solely a matter of that State awarding entity's policy (i.e" the audit is not required by Federal or State laws
<br />and is not in conflict with other Federal or State audit requirements). Pursuant to Section 2 I 5,97(8), Florida
<br />Statutes, State agencies may conduct or arrange for audits of State financial assistance that are in addition to
<br />audits conducted in accordance with Section 2 I 5,97, Florida Statutes. In such an event, the State awarding agency
<br />must arrange for funding the full cost of such additional audits.)
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<br />PART IV: REPORT SUBMISSION
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<br />I. Copies of reporting packages for audits conducted in accordance with OMS Circular A-133, as revised,
<br />and required by PART] of this Attachment shall be submitted, when required by Section ,320 (d), OMS
<br />Circular A-133, as revised, by or on behalf of the recipient directly to each of the following:
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<br />DE? 55-2] 5 (02/07)
<br />DEP Agreement No. F8036, Attachment 1, Page 2 of 5
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