06-1710 Anniversary Park FRDAP Agreement

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PART II: STATE FUNDED This part is applicable if the recipient is a nonstate entity as defmed by Section 215.97(2)(1), Florida Statutes. 1. In the event that the recipient expends a total amount of State financial assistance equal to or in excess of $300,000 in any fiscal year of such recipient ($500,000 for fiscal years ending on or after September 30, 2004), the recipient must have a State single or project-specific audit for such fiscal year in accordance with Section 215.97, Florida Statutes: applicable rules of the Executive Office of the Governor and the Chief Financial Officer; and Chapters 10.550 (loca] governmental entities) or ]0.650 (nonprofit and for-profit organizations), Rules of the Auditor General. EXHIBIT I to this Agreement indicates State fmancial assistance awarded through the Department of Environmental Protection by this Agreement. In detennining the State fmancial assistance expended in its fiscal year, the recipient shall consider all s.ources of State [mancial assistance, including State financial assistance received from the Department of Environmental Protection, other state agencies, and other nonstate entities. State fmancial assistance does not include Federal direct or pass-through awards and resources received by a nonstate entity for Federal program matching requirements. 2. In connection with the audit requirements addressed in Part II, paragraph ], the recipient shall ensure that the audit complies with the requirements of Section 215.97(7), Florida Statutes. This includes submission of a financial reporting package as defmed by Section 215.97(2)(d), Florida Statutes, and Chapters ]0.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. 3. If the recipient expends less than $300,000 in State fmancial assistance in its fiscal year ($500,000 for fiscal years ending on or after September 30, 2004), an audit conducted in accordance with the provisions of Section 215.97, Florida Statutes, is not required. In the event that the recipient expends less than $300,000 in State fmancial assistance in its fiscal year ($500,000 for fisc a] years ending on or after September 30, 2004) and elects to have an audit conducted in accordance with the provisions of Section 215.97, Florida Statutes, the cost of the audit must be paid from the non-State entity's resources (i.e., the cost of such an audit must be paid from the recipient's resources obtained from other than State entities). 4. For information regarding the Florida Catalog of State Financial Assistance (CSFA), a recipient should access the Florida Single Audit Act website located at httn:/Istate.fl.uslfsaa/catalog or the Governor's Office of Policy and Budget website located at htto://www.mvflorida.comlmvflorida/governmentJcontacts/oobOffice.html for assistance. In addition to the above websites, the following websites may be accessed for information: Legislature's Website htto:/Iwww.leg.state.fl.usl, Governor's Website httn:/Iwww.mvflorida.coml, Department of Financial Services' Website httn:/Iwww.dbf.state.fl.us/and the Auditor General's Website httn:/Iwww.state.fl.us/audgen. PART III: OTHER AUDIT REQillREMENTS (NOTE: This part would be used to specify any additional audit requirements imposed by the State awarding entity that are solely a matter of that State awarding entity's policy (i.e., the audit is not required by Federal or State laws and is not in conflict with other Federal or State audit requirements). Pursuant to Section 215.97(7}(m), Florida Statutes, State agencies may conduct or arrange for audits of State financial assistance that are in addition to audits conducted in accordance with Section 215.97, Florida Statutes. In such an event, the State awarding agency must arrange for funding the full cost of such additional audits.) PART IV: REPORT SUBMISSION I. Copies of reporting packages for audits conducted in accordance with OMB Circular A-133, as revised, and required by PART I of this Agreement shall be submitted, when required by Section .320 (d), OMB Circular A-133, as revised, by or on behalf of the recipient directlv to each of the following: REMAINDER OF PAGE INTENTIONALLY LEFT BLANK DEP Agreement No. F7160, Attachment I, Page 2 of 5 DEP 55-215 (09/04)