Okaloosa County BOCC — May 6, 2014 — MOEX Grant Agmnt-1 — reading text

regarding the Catalog of Federal Domestic Assistance (CFDA) via the internet at http://12.46.245.173/cfda/cfda.html, DEP Agreement No. S0697, Attachment C, Page 1 of 5 PART Il: STATE FUNDED This part is applicable if the recipient is a nonstate entity as defined by Section 215.97(2)(m), Florida Statutes. 1. In the event that the recipient expends a total amount of state financial assistance equal to or in excess of $500,000 in any fiscal year of such recipient, 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 Department of Financial Services; and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. EXHIBIT 4 to this Agreement indicates state financial assistance awarded through the Florida Department of Environmental Protection by this 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 Florida Depariment of Environmental Protection, 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, In connection with the audit requirements addressed in Part Il, paragraph 1; 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), Florida Statutes, and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. 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, ihe 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). For information regarding the Florida Catalog of State Financial Assistance (CSFA), a recipient should access the Florida Single Audit Act website located at https://apps.fidfs.com/fsaa for assistance. In addition to the above websites, the following websites may be accessed for information: Legislature's Website at ” htto:/www.leg.state.fl,.us/Welcomelindex.cfm, State of Florida’s website at http//Avwww.myflorida.comy, Department of Financial Services’ Website at http:/Avww.fidfs.com/ and the Auditor General's Website at hitp-/Avww.state. filus/audgen. PART lil: OTHER AUDIT REQUIREMENTS (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.¢., the audit is not required by Federal or State laws and is not in conilict with other Federal or State audit requirements). Pursuant to Section 215.97(8), 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 1. Copies of reporting packages for audits conducted in accordance with OMB Circular A-133, as revised, and required by PART | of this Attachment shall be submitted, when required by Section 320 (d), OMB Circular A- 133, as revised, by or on behalf of the recipient directly to each of the following: DEP Agreement No. S0697, Attachment C, Page 2 of 5 A. The Florida Department of Environmental Protection at the following address: Audit Director Florida Department of Environmental Protection Office of the Inspector General, MS 40 3900 Commonwealth Boulevard Tallahassee, Florida 32399-3000 B. The Federal Audit Clearinghouse designated in OMB Circular A-133, as revised (the number of copies tequired by Sections 320 (d)(1) and (2), OMB Circular A-133, as revised, should be submitted to the Federal Audit Clearinghouse), at the following address: Federal Audit Clearinghouse Bureau of the Census 1201 East 10th Street Jeffersonville, IN 47132 C. Other Federal agencies and pass-through entities in accordance with Sections .320 (e) and (f}, OMB Circular A-133, as revised. Pursuant to Section .320(f}, OMB Circular A-133, as revised, the recipient shall submit a copy of the reporting package described in Section 320(c), OMB Circular A-133, as revised, and any management letters issued by the auditor, to the Executive Office of the Governor, Florida Energy and Climate Commission at the following address: Audit Director Florida Department of Environmental Protection Office of the Inspector General, MS 40 3900 Commonwealth Boulevard Tallahassee, Florida 32399-3000 Copies of financial reporting packages required by PART Il of this Attachment shall be submitted by or on behalf of the recipient directly to each of the following: A Florida Department of Environmental Protection at the following address: Audit Director Florida Department of Environmental Protection Office of the Inspector General, MS 40 3900 Commonwealth Boulevard Tallahassee, Florida 32399-3000 B. The Auditor General's Office at the following address: State of Florida Auditor General Room 401, Claude Pepper Building 111 West Madison Street Tallahassee, Florida 32399-1450 REMAINDER OF PAGE INTENTIONALLY LEFT BLANK DEP Agreement No. S0697, Attachment C, Page 3 of 5 Copies of reports or management letters required by PART III of this Attachment shall be submitted by or on behalf of the recipient directly to the Florida Department of Environmental Protection at the following address: Audit Director Florida Department of Environmental Protection Office of the Inspector General, MS 40 3900 Commonwealth Boulevard Tallahassee, Florida 32399-3000 Any reports, management letters, or other information required to be submitted to Florida Department of Environmental Protection pursuant to this Agreement shall be submitted timely in accordance with OMB Circular A-133, Florida Statutes, or Chapters 10.550 (local governmental entities) or 10,650 (nonprofit and for-profit organizations), Rules of the Auditor General, as applicable. Recipients, when submitting financial reporting packages to the Executive Office of the Governor, Fiorida Energy and Climate Commission for audits done in accordance with OMB Circular A-133, or Chapters 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 V: RECORD RETENTION The recipient shall retain sufficient records demonstrating its compliance with the terms of this Agreement for a period of 5 years from the date the audit report is issued, and shall allow the Florida Department of Environmental Protection, 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 Florida Department of Environmental Protection, or its designee, Chief Financial Officer, or Auditor General upon request for a period of 3 years from the date the audit report is issued, unless extended in writing by the Florida Department of Environmental Protection. REMAINDER OF PAGE INTENTIONALLY LEFT BLANK DEP Agreement No. S0697, Attachment C, Page 4 of 5 G40 ¢ abey ‘9 JuswYoeny ‘2690S ‘ON JueWeaBy dad ‘peQuUOD Sy} Ul payeoipul AeA S| Jusidioas ayy Aq payinbeu yojew Auy “yYOnyseoles Jo edods JoeUOD ay} Ul PapnfoUl sue pasn aq o} aye spun} ou} YOIYA Jo} sasodind/seowes ay] ‘[xdseBorerequaseasyeesywoo'sipy'sddeysdyu] (y4so) souejsissy jeioueUly s}e}s yo Bore}e9 epic] au} Jo/pue unurepjorepjoyez bsp or Zz Lidnul (yas0) souejsissy opsauiog jelepe4 jo Sojee9 ou) ur paquosep sjueweinber weiBod oy; ym Ajdwoo yeus juaidioas ay) ‘anoge payquap! wesBoid yoke J04 oozerrly$ | PueMY TIO] ids JI UozuOH pun }sm uogosjolg jeyseog | jyuauisalby 610080 00'%er'p Les JayemdaaqX3OWN) spalold seyemuuoyS Z80'2E SL0Z-ZL0 puoi — Vers) W2}] eur [eulBuiQ obayea qunowly Buipung uonduosag eonog Buipun{ Joquiny JO) [e0Si4 aainos Bulpun uogeudosddy 40 yviso ayes JOQqUAN a1e1S HLL VSO wesBolg Sy2}S 'S'd L6°S12Z Uolpeg 0} palgns seoinosay Buimol[o4 ay} Jo JSISUOD JuaWIsaIby SIU} 0} UENSINg JUSIID9y Sy} 0} paplemY SeoINOSay djEIS Kobajes junowny Bupung om vaso vaso Aousby elapse Jaquinyy uoneudoddy weiBoldg a21S lelapes isweiBold [219ped Jo} seounosay Hulysyey HuimojjoJ aug Jo jSiSu0D JUSWIeaby SIU} 0} JUeNSINg jUaIdIOay Sy] 0} PepleMY SeQINOSeY SJEIS obayea junowly Burpuny OBL VSO Jaquinn Aouaby jesape JOquNN uonelidosddy vaso weBolg aes elope :Gurmo|jo4 ou} Jo JSISUO} judWBaIbY SIU3 03 jUENSIN JUSIdI9ay YU} 0} pepsemy SeomNOSey [eIapey ‘ONIMOTIOS FHL SO LSISNOOD LNSWSSYOW SIHL OL LNVASUNd LNAldIOSY SHL OL CACYVMY SANNA | — LigiHxa