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<br />ATTACHMENT D
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<br />SPECIAL AUDIT ~EQUIREMENTS
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<br />The administration of resources awarded by the Department of Environmental Protection (which may be referred to
<br />as the "Department", "DE?", "FDE?" or "Grantor", or other name in the contract/agreement) to the recipient
<br />(which may be referred to as the "Contractor", Grantee" or other name in the contract/agreement) may be subject
<br />to audits and/or monitoring by the Department of Environmental Protection, as described in this attachment.
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<br />MONITORING
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<br />In addition to reviews of audits conducted in accordance with OMS Circular A- I 33 and Section 215.97, F.S" as
<br />revised (see "AUDITS" below), monitoring procedures may include, but not be limited to, on-site visits by
<br />Department staff, limited scope audits as defined by OMS Circular A-133, as revised, and/or other procedures. By
<br />entering into this Agreement, the recipient agrees to comply and cooperate with any monitoring procedures/processes
<br />deemed appropriate by the Department of Environmental Protection. In the event the Department of Environmental
<br />Protection detennines that a limited scope audit of the recipient is appropriate, the recipient agrees to comply with
<br />any additional instructions provided by the Department to the recipient regarding such audit. The recipient further
<br />agrees to comply and cooperate with any inspections, reviews, investigations, or audits deemed necessary by the
<br />Chief Financial Officer or Auditor General.
<br />AUDITS
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<br />PART I: FEDERALLY FUNDED
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<br />This part is applicable if the recipient is a State or local government or a non-profit organization as defined in OMS
<br />Circular A-133, as revised,
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<br />I, In the event that the recipient expends $500,000 or more in Federal awards in its fiscal year, the recipient
<br />must have a single or program-specific audit conducted in accordance with the provisions of OMB Circular
<br />A-133, as revised, EXHIBIT I to this Agreement indicates Federal funds awarded through the Department
<br />of Environmental Protection by this Agreement. In determining the Federal awards expended in its fiscal
<br />year, the recipient shall consider all sources of Federal awards, including Federal resources received from
<br />the Department of Environmental Protection. The determination of amounts of Federal awards expended
<br />should be in accordance with the guidelines established by OMB Circular A-133, as revised, An audit of the
<br />recipient conducted by the Auditor General in accordance with the provisions of OMB Circular A- I 33, as
<br />revised, will meet the requirements of this part.
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<br />2. [n connection with the audit requirements addressed in Part I, paragraph 1" the recipient shall fulfill the
<br />requirements relative to auditee responsibilities as provided in Subpart C of OMB Circular A-133, as
<br />revised.
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<br />3. I I' the recipient expends less than $500,000 in Federal awards in its fiscal year, an audit conducted in
<br />accordance with the provisions of OMB Circular A-133, as revised, is not required. In the event that the
<br />recipient expends less than $500,000 in Federal awards in its fiscal year and elects to have an audit
<br />conducted in accordance with the provisions of OMB Circular A- I 33, as revised, the cost of the audit mllst
<br />be paid from non-Federal resources (i,e" the cost of such an audit must be paid from recipient resources
<br />obtained from other than Federal entities),
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<br />4, The recipient may access information regarding the Catalog of Federal Domestic Assistance (CFDA) via
<br />the internet at httr>://I 2.46.245. I 73/cfda/cfda.html.
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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 215, 97(2)(m), Florida Statutes,
<br />
<br />I, In 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 sllch recipient, the recipient must have a State single or project-specific audit
<br />for such fiscal year in accordance with Section 2 I 5.97, Florida Statutes; applicable rules of the Department
<br />of Financial Services; and Chapters 10,550 (local governmental entities) or ] 0.650 (nonprofit and for-profit
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<br />DE? Agreement No, LP8978, Attachment D, Page I of 5
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