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<br />organizations), Rules of the Auditor General. EXHIBIT I to this Agreement indicates State financial
<br />assistance awarded through the Department of Environmental Protection by this Agreement. In determining
<br />the State financial assistance expended in its fiscal year, the recipient shall consider all sources of State
<br />financial assistance, including State financial assistance received from the Department of Environmental
<br />Protection, other state agencies, and other nons tate entities. State financial assistance does not include
<br />Federal direct or pass-through awards and resources received by a nons tate entity for Federal program
<br />matching requirements.
<br />
<br />2. In connection with the audit requirements addressed in Part II, paragraph I; the recipient shall ensure that
<br />the audit complies with the requirements of Section 21S.97(7), Florida Statutes. This includes submission of
<br />a financial reporting package as defined by Section 21S.97(2), Florida Statutes, and Chapters 1O.5S0 (local
<br />governmental entities) or 10.6S0 (nonprofit and for-profit organizations), Rules of the Auditor General.
<br />
<br />3. If the recipient expends less than $SOO,OOO in State financial assistance in its fiscal year, an audit conducted
<br />in accordance with the provisions of Section 21S.97, Florida Statutes, is not required. In the event that the
<br />recipient expends less than $SOO,OOO in State financial assistance in its fiscal year, and elects to have an
<br />audit conducted in accordance with the provisions of Section 215.97, Florida 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).
<br />
<br />4. For information regarding the Florida Catalog of State Financial Assistance (CSFA), a recipient should
<br />access the Florida Single Audit Act website located at https://apps.fldfs,com/fsaa for assistance. In
<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.myflorida.com/, Department of Financial Services' Website at http://www.fldfs.coml and the
<br />Auditor General's Website at http://www.state.f1.us/audgen.
<br />
<br />PART III: OTHER AUDIT REQUIREMENTS
<br />
<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 215,97(8), Florida
<br />Statutes, State agencies may conduct or arrange for audits of State financial assistance that are in addition to audits
<br />conducted in accordance with Section 215,97, Florida Statutes. In such an event, the State awarding agency must
<br />arrange for funding the full cost of such additional audits)
<br />
<br />PART IV: REPORT SUBMISSION
<br />
<br />1. Copies of reporting packages for audits conducted in accordance with OMB Circular A-133, as revised, and
<br />required by PART I of this Attachment shall be submitted, when required by Section .320 (d), OMB
<br />Circular A-133, as revised, by or on behalf of the recipient directly to each of the following:
<br />
<br />A. The Department of Environmental Protection at the following address:
<br />
<br />Audit Director
<br />Florida Department of Environmental Protection
<br />Office of the Inspector General, MS 40
<br />3900 Commonwealth Boulevard
<br />Tallahassee, Florida 32399-3000
<br />
<br />B. The Federal Audit Clearinghouse designated in OMB Circular A-133, as revised (the number of
<br />copies required by Sections ,320 (d)(I) and (2), OMB Circular A-133, as revised, should be
<br />submitted to the Federal Audit Clearinghouse), at the following address:
<br />
<br />Federal Audit Clearinghouse
<br />Bureau of the Census
<br />120 I East 10th Street
<br />Jeffersonville, IN 47132
<br />
<br />DEP Agreement No. LP6862, Attachment D, Page 2 of 5
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<br />SIB
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