Okaloosa County BOCC — September 1, 2015 — 2014-2015 State Aid GrantAgreement — reading text

agreement. In determining the state financial assistance expended in its fiscal year, the recipient shall consider all sources of state financial assistance, including state financial assistance received from the Department of State, other state agencies and other nonstate entities. State financial 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 1 of this attachment, 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 defined by Section 215.97(2)(d), Florida Statutes and Chapter 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. 3. If the recipient expends less than $500,000 in state financial assistance in its fiscal year, 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 $500,000 in state financial assistance in its fiscal year 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 nonstate 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). The Internet addresses listed below will assist recipients in locating documents referenced in the text of this agreement and with the interpretation of compliance issues. State of Florida Department Financial Services (Chief Financial Officer) fldfs.com State of Florida Legislature (Statutes, Legislation relating to the Florida Single Audit Act) State Aid to Libraries Grant Agreement Page 13 of 17 Chapter 1B-2.011(2)(a), Florida Administrative Code, Effective 4-2015. PART III: REPORT SUBMISSION 1. Copies of reporting packages for audits conducted in accordance with 2 CFR 2 §200.512 and required by Part I of this attachment shall be submitted, when required by 2 CFR 2 §200.512, by or on behalf of the recipient, directly to each of the following: A. The Department of State at the following address: Office of Inspector General Florida Department of State R. A. Gray Building, Room 114A 500 South Bronough St. Tallahassee, FL 32399-0250 B. The Federal Audit Clearinghouse, electronically, at harvester.census.gov/sac/ as designated in 2 CFR 2 §200.512 C. Other federal agencies and pass-through entities, in accordance with 2 CFR 2 §200.513. 2. In the event that a copy of the reporting package for an audit required by Part I of this attachment and conducted in accordance with 2 CFR 2 §200.501 Audit Requirements is not required to be submitted to the Department of State for the reasons pursuant to 2 CFR 2 §200.501, the recipient shall submit the required written notification pursuant to 2 CFR 2 §200.501 (d) and a copy of the recipient’s audited schedule of expenditures of federal awards directly to the following: Office of Inspector General Florida Department of State R. A. Gray Building, Room 114A 500 South Bronough St. Tallahassee, FL 32399-0250 A non-federal entity that expends less than $750,000 during the non-federal entity's fiscal year in federal awards is exempt from federal audit requirements for that year, except as noted in 2 CFR 2 §200.503 Relation to other audit requirements, but records must be available for review or audit by appropriate officials of the federal agency, pass-through entity and Government Accountability Office (GAO). State Aid to Libraries Grant Agreement Page 14 of 17 Chapter 1B-2.011(2)(a), Florida Administrative Code, Effective 4-2015.  3. Copies of financial reporting packages required by Part II of this attachment shall be submitted, by or on behalf of the recipient, directly to each of the following: A. The Department of State at the following address: Office of Inspector General Florida Department of State R. A. Gray Building, Room 114A 500 South Bronough St. Tallahassee, FL 32399-0250 B. The Auditor General’s Office at the following address: Auditor General’s Office Room 401, Pepper Building 111 West Madison Street Tallahassee, Florida 32399-1450 4. Any reports, management letters or other information required to be submitted to the Department of State pursuant to this agreement shall be submitted timely in accordance with 2 CFR 2 Subpart F, Audit Requirements; Section 215.97, Florida Statutes; and Chapter 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General, as applicable. 5. Recipients, when submitting financial reporting packages to the Department of State for audits done in accordance with 2 CFR 2 Subpart F or Chapter 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General should indicate the date that the reporting package was delivered to the recipient in correspondence accompanying the reporting package. PART IV: RECORD RETENTION 1. The recipient shall retain sufficient records demonstrating its compliance with the terms of this agreement for a period of five years from the date the audit report is issued and shall allow the Department of State or its designee, Chief Financial Officer or Auditor General access to such records upon request. The recipient shall ensure that audit working papers are made available to the Department of State or its designee, Chief Financial Officer or Auditor General upon request for a period of five fiscal years from the date the audit report is issued, unless extended in writing by the Department of State. State Aid to Libraries Grant Agreement Page 15 of 17 Chapter 1B-2.011(2)(a), Florida Administrative Code, Effective 4-2015.  EXHIBIT 1 FEDERAL RESOURCES AWARDED TO THE RECIPIENT PURSUANT TO THIS AGREEMENT CONSIST OF THE FOLLOWING: Not Applicable. COMPLIANCE REQUIREMENTS APPLICABLE TO THE FEDERAL RESOURCES AWARDED PURSUANT TO THIS AGREEMENT ARE AS FOLLOWS: Not Applicable. MATCHING RESOURCES FOR FEDERAL PROGRAMS: Not Applicable. STATE RESOURCES AWARDED TO THE RECIPIENT PURSUANT TO THIS AGREEMENT CONSIST OF THE FOLLOWING: SUBJECT TO SECTION 215.97, FLORIDA STATUTES: Florida Department of State, State Aid to Library Grants, CSFA Number 45.030 Award Amount: Listed on Attachment B, Fiscal Year 2015-2016 State Aid to Libraries Final Grants COMPLIANCE REQUIREMENTS APPLICABLE TO STATE RESOURCES AWARDED PURSUANT TO THIS AGREEMENT ARE AS FOLLOWS: As contained in the Compliance Supplement to CSFA Number 45.030. State Aid to Libraries Grant Agreement Page 16 of 17 Chapter 1B-2.011(2)(a), Florida Administrative Code, Effective 4-2015.  ATTACHMENT B Fiscal Year 2015-2016 State Aid to Libraries Final Grants State Aid to Libraries Grant Agreement Page 17 of 17 Chapter 1B-2.011(2)(a), Florida Administrative Code, Effective 4-2015.