Okaloosa County BOCC — August 6, 2013 — reading text

obtained from other then Federal enllties. 4. Federal_rds are 10 be ldentilIed using the Catalog of Federal Domestic Aaalstanoe (CFDA) tllfe and number, award number and year, and name of the awarding federal agency. Part II State Funded: lithe Agency is a nonstale enl"y as defined by Section 215.97(2)(m), Florida Statutes, and a recipient of state funds, the following annual aud" crtIeria wii apply: 1. In the evant that the recipient expends a Iotal amount ol.tale financial assistance equal to or In exceaa of $500, 000 In any fiacal year, the recipient must have a State lingle or projecl-apecifoc audit for such fiacal year In accordance w~h SectJon 215.97, Florida Stalulas; applicable rule. of the Department of Financial ServIoesand the CFO; and Cheptars 10.550 (Iocel governmental entities) or 10.650 (nonprotltand 1or1'toftt organizationa), Rules 01 the Auditor General. Exhlbft "0"10 this aoreemenl indicates slate r.. andal ...I.tance _rdad Ihro~gh the Department by this eoreemant. In determining Ihe state financiat aaaistanoe expended In lis nacal year, the recipient sheil consider an lOuroea of stale flnanclat eaalatanoe, Including stale financial assistance received from the Departmenl, other stete agencies, and other nonstale entitie.. State financial asslstanoe does not include Federal direct or paas-lhrough award, and resources raoeived by a nonltate endty for Federal program matching requirements. 2. In connection wfth Ihe 8ud" requlremenls edd,...ed in Part II, Paragraph i ., the recipiant shail ensure thaI the audK complies with the requirements of Section 215.97(7), FIOOde Slatule •. This includes submleaion of a financial reportJng package al defined by Section 215.97(2)(e), Florida Statutes, and Chapler 10.550 (local governmental enlilies) or 10.850 (nonproliland for-prorrt organizations), Rules of the AudHor General. 3. tithe reciplenl expend, Ie.s than the amount In Part II, Paragraph i ., such aud" Is no( required. If the NcIpIent etects to conduct such an audK, the COlt of the audl mu.1 be paid from the reclplenfs resources obtelned from nOMtate entlliea. 4. State awards are to be identified using the Calalog of Stale Financial Assistance (CSFA) tHIe and number, award number and year, and name of the state agency awarding ft. Packet Pg. 175  """""" fUBUC 1RANSPOR1ATIOH 01111 P.lJctt4 Part III Oth.r Audit Requlr.lTMlnw 1. The Agency shall follow-up and take corrective action on aud~ findings. Preparation of a summary schedule of prior year aud~ findings, including corrective action and current status of the aud~ findings is required. Current year audit findings require corrective action and status of findings. 2. Records related to unresolved aud~ findings, appeals, or litigation shall be retained unUI the action Is completed or the dispute is resolved. A<:cess to projeei records and audit work papers shall be given to the Department. the Department Comptroller, and the Aud~or General. TIlls section does not IIm~ the authority of the Department to conduct or arrange lor the conduct of additional audHs or evaluations of state financial assistance or limn the authority of any other state official. Part IV R.port Submission 1. Copies of reporting packages for aud~ conducted in accordance with OMS Circular A-133, as revlsad, and required by Sedion 7.82 Part I of this agreementshall be submitted, when required by Sectlon .320 (d), OMS Circular A-133, by or on beha~ of the recipient diredly to each of the following: A. The Department at each of the following eddresses: 1074 Highway 90 Chipley. Fl 32428 B. TIle number of copies requiled by Sections .320 (d)(l) and (2), OMS Circular A-133, submitted to the following address: Federal Audit Clearinghouse Bureau of the Census 1201 East 10th Street Jeffersonville, IN 47132 C Other Federal agencies and pass-through enUtles In accordance with Sections .320 (e) and (I), OMB Circular A-133. 2. In the event that a copy of the reporting package for an audit required by Section 7.62 Part I of this Agreement and conducted In accordance with OMB Circular A-133 is not requlled to be submitted to the Department for reasons pursuant to seeilon .320 (e)(2), OMB Circular A-133, the recipient shall submit the requiled wrttlen noUficetion pursuant to Section .320 (e)(2) and a copy of the recipienrs audited schedule of expendHures of Federal awards directly to each of the following: 1074 Highway 90 Chipley, Fl 32428 In addition, pursuant 10 Section .320 (I), OMB Circular A-133, as revised, the recipient sheUlubmH a copy of the reporting package described in Sedion .320 (e), OMB Circular A-133, and any management letters Issued by the aud~or, to the Department at each of the following addresses: 1074 Highway 90 CIlipiey, Fl 32428 Packet Pg. 176  ".."... PUil.IC TRAHSPORTAflOH "''' p. ecf 101 3. Copies of financial reporting packages required by Section 7.62 Part II of this Agreement shall be submitted by or on behalf of the recipient directly 10 each of the fOllowng: A. The Department at each of the following addresses: 1074 Highway 90 Chipley. FL 32428 B. The Auditor General's Office at the following address: Auditor Genenars Office Room 401, Pepper Building 111 West Madison Street Tellehassee. Ftorida 32399-1450 4. Coplas of reports or the management letter required by Seelion 7.62 Part III 01 this Agreement shall be submitted by or on behalf of the recipient dlrecliy to: A. Tha Departmant at each of the following addresses: 1074 Highway 90 Chipley, FL 32428 5. Any reports. management letter. or other Information required to be submitted to the Department pursuant to this Agreement shall be submlltad timely In accordance with OMB Circular A-133. Seelion 215.97, Florida Statutes, and Chapter 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules 01 the AudHor General. as applicable. 6. Recipients, when submitting financial naportlng packages to the Department for audHs done In accordance with OMB Circular A-133 or Chapte11l10.550 (local govemmantalentHias) or 10.650 (nonprofit and for-profri organizations), Rules of the AudHor Genenal, should indicate the date that the reporting package was delivered to the Agency In correspondence accompanying the reporting package. 1.63 Record Retention: The Agency shall retain sufficient records demonstrating its compliance with the tenns of this Agnaement tor a period of atleaat live yaal1llrom the data the audH report Is issued, and shall aWow the Department. or He deolgn.... the CFO or AudHo< Generale"""". to luch """,rd. upon requllt. The Agency .haH enlure that the Independenlaudit working papers are made available to the Department, or its designee, tha CFO. or Auditor Gananal upon request tor a period 01 atleaat live years from the date the audit report is issued. unteas extended in WJffing by the Oepatment. Records of cools Incurred under the tenna of this Agreement ahall be maintained and made available upon request to the Department at all Umes durtng the period of this Agreement end tor five yeans after nnel payment is made. CopIes of these documents and records shall be lumishad to the Department upon request. Records of cools Incurred Inetude the Participant's genenal accounUng records and the project records. together with supporting documents and recorda. of the contractor and all subcontnaclOrs pertonning work on the project. and all other records at the Contnactor and subcontractors considered necessary by the Department for a proper audH of cost•. 1.84 other Requlremen18: II an audit dIscloseS any "gnllleant audit finding. nalatad to any award. inCluding material noncompliance with Individual project compNance requirements or reportable condition. In Internal control. of the Agency. the Agency .halllUbmit as pert of the aud~ package to tha Department a plan tor corrective action to eliminate such audit flndlngs or a statement delCrtblng tha reasons that corrective action IS nOl necessary. The Agency shalt take timely and appropriate corrective action to any aud. flndlngs. recommendallons. and corteCIlve action plans. Packet Pg. 177  7.U Insurance: Execution of this Joint Participation Agreement constftutes a certification that the Agency has and will maintain the ability to repair or replace any project equipment or facilfties in the event of 1088 or damage due to any accident or casualty for the useful life of such equipment or fecllilles. In the event of the Ion of auch equipment or facilties. the Agency shallefther replace the equipment or fecilMIas or reimburse the Department to the extent of fts Interest In the lost equipment or facility. In the event this Agreement Is for purchase of land or for the construction of Infrastructure such as airport runways the Department may waive or modify this section . ••00 Requisitions Ind Plymsnta: ••10 Action by the Agency: In order to obtain any Department funds. the Agency shall file with the Department ofTranaportatlon. District 3 Public Transportation 0fIIca 1074 Highway 90. ChipleY, FL , FL, 32428 Ma requlsftion on a form or forms prescribed by tha Department and any other data pertaining to the project aCClOunt (as defined in Paragraph 7.10 hereof) to justify and support the payment requisitions. '.11 Invoices for fees or other compensation for Il8lVlces or elCpanses shall be submitted In detail sufficient for a proper preaudft and postaudft thereof. '.12 Inwlces for any travel expenses ahall be submitted In accordance with Chapter 112.061, F.S. The Department may establlah rates lower than the maximum provided in Chapter 112.061, F.S. 8.13 For real property acquired, submM; (a) the date the Agency