Okaloosa County BOCC — January 13, 2016 — I. f. FWC Grant $127K — reading text

(Street) __________________________________________ (City, State, ZIP Code) Attachment B rev.6.15.15 Page 4 of 4  FWC Agreement No. 15-TBD-1 Attachment C AUDIT REQUIREMENTS The administration of resources awarded by the Florida Fish and Wildlife Conservation Commission (Commission) to the Grantee may be subject to audits and/or monitoring by the Commission as described in Part II of this attachment regarding State funded activities. If this Agreement includes a Federal award, then Grantee will also be subject to the Federal provisions cited in Part I. If this Agreement includes both State and Federal funds, then all provisions apply. LY MONITORING N In addition to reviews of audits conducted in accordance with Sections 200.500-200.521, Uniform O Guidance: Cost Principles, Audit, and Administrative Requirements for Federal Awards (2 CFR 200), as revised, hereinafter “OMB Uniform Guidance” and Section 215.97, F.S., as revised (see “AUDITS” N below), the Commission may conduct or arrange for monitoring of activities of the Contractor. Such monitoring procedures may include, but not be limited to, on-site visits by the Commission staff or IO contracted consultants, limited scope audits as defined by Section 200.331, OMB Uniform Guidance and/or other procedures. By entering into this Contract, the Grantee agrees to comply and cooperate with any monitoring procedures/processes deemed appropriate by the Commission. The Grantee further agrees to SS comply and cooperate with any inspections, reviews, investigations, or audits deemed necessary by the Florida Department of Financial Services or the Florida Auditor General. AUDITS U provisions apply: IS PART I: FEDERALLY FUNDED. If this Agreement includes a Federal award, then the following C A. This part is applicable if the Grantee is a State or local government or a non-profit organization as D defined in Sections 200.90, 200.64, or 200.70, respectively, OMB Uniform Guidance. B. In the event that the Grantee expends $500,000.00 ($750,000.00 for fiscal years beginning on or after R December 26, 2014) or more in Federal awards in its fiscal year, the Grantee must have a single or program-specific audit conducted in accordance with the provisions of the Federal Single Audit Act of O 1996 and Sections 200.500-200.521, OMB Uniform Guidance. EXHIBIT 1 to this Attachment indicates Federal resources awarded through the Commission by this Agreement. In determining the -F Federal awards expended in its fiscal year, the Grantee shall consider all sources of Federal awards, including Federal resources received from the Commission. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by Sections 200.500-200.521, OMB Uniform Guidance. An audit of the Grantee conducted by the Auditor General in the OMB AF Uniform Guidance, will meet the requirements of this part. T C. In connection with the audit requirements addressed in Part I, paragraph A. herein, the Grantee shall fulfill the requirements relative to auditee responsibilities as provided in Section 200.508, OMB Uniform Guidance. This includes, but is not limited to, preparation of financial statements, a schedule R of expenditure of Federal awards, a summary schedule of prior audit findings, and a corrective action D plan. D. If the Grantee expends less than $500,000.00 ($750,000.00 for fiscal years beginning on or after December 26, 2014) in Federal awards in its fiscal year, an audit conducted in accordance with the provisions of Sections 200.500-200.521, OMB Uniform Guidance, is not required. In the event that the Grantee expends less than $500,000.00 ($750,000.00 for fiscal years beginning on or after Attachment C rev.6.15.15 Page 1 of 6  FWC Agreement No. 15-TBD-1 December 26, 2014) in Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of Sections 200.500-200.521, OMB Uniform Guidance, the cost of the audit must be paid from non-Federal resources (i.e., the cost of such an audit must be paid from Grantee resources obtained from other than Federal entities). E. Such audits shall cover the entire Grantee’s organization for the organization’s fiscal year. Compliance findings related to contracts with the Commission shall be based on the contract requirements, including LY any rules, regulations, or statutes referenced in the Contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the Commission shall be fully disclosed in the audit report with reference to the N Commission contract involved. Additionally, the results from the Commission's annual financial monitoring reports must be included in the audit procedures and the Sections 200.500-200.521, OMB Uniform Guidance audit reports. O N F. If not otherwise disclosed as required by Section 200.510, OMB Uniform Guidance, the schedule of expenditures of Federal awards shall identify expenditures by contract number for each contract with the Commission in effect during the audit period. IO G. If the Grantee expends less than $500,000.00 in Federal awards in its fiscal year, an audit conducted in SS accordance with the provisions of Sections 200.500-200.521, OMB Uniform Guidance, is not required. In the event that the Grantee expends less than $500,000.00 in Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of Sections 200.500-200.521, OMB U Uniform Guidance, the cost of the audit must be paid from non-Federal resources (i.e., the cost of such an audit must be paid from the Grantee’s resources obtained from other-than Federal entities). IS H. A web site that provides links to several Federal Single Audit Act resources can be found at: C http://harvester.census.gov/sac/sainfo.html PART II: STATE FUNDED. If this Agreement includes State funding, then the following provisions apply: D Single Audit Act). R This part is applicable if the Grantee is a non-state entity as defined by Section 215.97, F.S., (the Florida O A. In the event that the Grantee expends a total amount of state financial assistance equal to or in excess -F of $500,000.00 in any fiscal year of such Grantee, the Grantee must have a State single or project- specific audit for such fiscal year in accordance with Section 215.97, F.S.; applicable rules of the Executive Office of the Governor and the Department of Financial Services; and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. AF EXHIBIT 1 to this Attachment indicates state financial assistance awarded through the Commission by this Contract. In determining the state financial assistance expended in its fiscal year, the Grantee shall T consider all sources of state financial assistance, including state financial assistance received from the Commission, other state agencies, and other non-state entities. State financial assistance does not include Federal direct or pass-through awards and resources received by a non-state entity for Federal R program matching requirements. D B. In connection with the audit requirements addressed in Part II, paragraph A herein, the Grantee shall ensure that the audit complies with the requirements of Section 215.97(7), F.S. This includes submission of a financial reporting package as defined by Section 215.97(2)(d), F.S., and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. Attachment C rev.6.15.15 Page 2 of 6  FWC Agreement No. 15-TBD-1 C. If the Grantee expends less than $500,000.00 in state financial assistance in its fiscal year, an audit conducted in accordance with the provisions of section 215.97, F.S., is not required. In the event that the Grantee expends less than $500,000.00 in state financial assistance in its fiscal year and elects to have an audit conducted in accordance with the provisions of section 215.97, F.S., 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 Grantee’s resources obtained from other-than State entities). D. Additional information regarding the Florida Single Audit Act can be found at: LY https://apps.fldfs.com/fsaa/. N E. Grantee shall provide a copy of any audit conducted pursuant to the above requirements directly to the following address: O Chief Financial Officer Florida Fish and Wildlife Conservation Commission N Bryant Building 620 S. Meridian St. IO Tallahassee, FL 32399-1600 PART III: REPORT SUBMISSION SS U A. Copies of reporting packages, to include any management letter issued by the auditor, for audits conducted in accordance with Sections 200.500-200.521, OMB Uniform Guidance, and required by following at the address indicated: IS Part I of this Attachment shall be submitted by or on behalf of the Grantee directly to each of the C 1. The Commission at the following address: Chief Financial Officer