Okaloosa County BOCC — January 13, 2016 — Agenda Packet — reading text

Attachment: I. f. FWC Grant $127K (5164 : FWC Artificial Reef Construction Grant 2016-17 (Erika Zambello)) 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 Packet Pg. 77  1.f.a 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 Attachment: I. f. FWC Grant $127K (5164 : FWC Artificial Reef Construction Grant 2016-17 (Erika Zambello)) 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 D Bryant Building R Florida Fish and Wildlife Conservation Commission O 620 S. Meridian St. Tallahassee, FL 32399-1600 -F 2. The Federal Audit Clearinghouse designated in Section 200.512, OMB Uniform Guidance (the reporting package required by Section 200.512, OMB Uniform Guidance, should be submitted to the Federal Audit Clearinghouse): AF Federal Audit Clearinghouse T Bureau of the Census 1201 East 10th Street Jeffersonville, IN 47132 R 3. Other Federal agencies and pass-through entities in accordance with Section 200.512, OMB D Uniform Guidance. B. Copies of audit reports for audits conducted in accordance with Sections 200.500-200.521, OMB Uniform Guidance, and required by Part I of this Attachment (in correspondence accompanying the audit report, indicate the date that the Grantee received the audit report); copies of the reporting Attachment C rev.6.15.15 Page 3 of 6 Packet Pg. 78  1.f.a FWC Agreement No. 15-TBD-1 package described in Section 200.512, OMB Uniform Guidance, and any management letters issued by the auditor; copies of reports required by Part II of this Attachment must be sent to the Commission at the addresses listed in paragraph C. below. C. Copies of financial reporting packages required by Part II of this Attachment, including any management letters issued by the auditor, shall be submitted by or on behalf of the Grantee Attachment: I. f. FWC Grant $127K (5164 : FWC Artificial Reef Construction Grant 2016-17 (Erika Zambello)) directly to each of the following: 1. The Commission at the following address: LY Chief Financial Officer N Florida Fish and Wildlife Conservation Commission Bryant Building 620 S. Meridian St. O Tallahassee, FL 32399-1600 N 2) The Auditor General’s Office at the following address: Auditor General’s Office IO G74 Claude Pepper Building 111 West Madison Street Tallahassee, FL 32399-1450 SS U D. Any reports, management letter, or other information required to be submitted to the Commission IS pursuant to this Contract shall be submitted timely in accordance with OMB Sections 200.500-200.521, OMB Uniform Guidance, Florida Statutes, and Chapters 10.550 (local governmental entities) or 10.650 C (nonprofit and for-profit organizations), Rules of the Auditor General, as applicable. D Grantees and sub-Grantees, when submitting financial reporting packages to the Commission for audits done in accordance with Sections 200.500-200.521, OMB Uniform Guidance, or Chapters 10.550 (local governmental entities) or 10.650 (non-profit and for-profit organizations), Rules of the Auditor R General, should indicate the date that the reporting package was delivered to the Grantee/sub-Grantee in correspondence accompanying the reporting package. O -F - End of Attachment C – AF T R D Attachment C rev.6.15.15 Page 4 of 6 Packet Pg. 79  1.f.a FWC Agreement No. 15-TBD-1 Exhibit 1 FEDERAL AND STATE FUNDING DETAIL FEDERAL RESOURCES AWARDED TO THE GRANTEE PURSUANT TO THIS AGREEMENT CONSIST OF THE FOLLOWING: