Okaloosa County BOCC — May 17, 2016 — Unexecuted Agreement — reading text

I 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 lt Office (GAO). I i~ (e) Federally Funded Research and Development Centers (FFRDC). Management of an auditee 1 i that owns or operates a FFRDC may elect to treat the FFRDC as a separate entity for purposes of l this part. f ; r (f) Subrecipients and Contractors. An auditee may simultaneously be a recipient, a subrecipient, and a contractor. Federal awards expended as a recipient or a subrecipient are subject to audit under this part. The payments received for goods or services provided as a contractor are not Federal awards. Section §200.330 Subrecipient and contractor determinations should be considered in determining whether payments constitute a Federal award or a payment for goods or services provided as a contractor. (g) Compliance responsibility for contractors. In most cases, the auditee's compliance responsibility for contractors is only to ensure that the procurement, receipt, and payment for goods and services comply with Federal statutes, regulations, and the terms and conditions of Federal awards. Federal award compliance requirements normally do not pass through to contractors. However, the auditee is responsible for ensuring compliance for procurement transactions which are structured such that the contractor is responsible for program compliance or the contractor's records must be reviewed to determine program compliance. Also, when these procurement transactions relate to a major program, the scope of the audit must include determining whether these transactions are in compliance with Federal statutes, regulations, and the terms and conditions of Federal awards. (h) For-profit subrecipient. Since this part does not apply to for-profit subrecipients, the pass- through entity is responsible for establishing requirements, as necessary, to ensure compliance by for-profit subrecipients. The agreement with the for-profit subrecipient should describe applicable compliance requirements and the for-profit subrecipient's compliance responsibility. Methods to ensure compliance for Federal awards made to for-profit subrecipients may include -2- pre-award audits, monitoring during the agreement, and post-award audits. See also §200.331 Requirements for pass-through entities. The Internet web address listed below will assist recipients in locating documents referenced in the text of this agreement and the interpretation of compliance issues. U.S. Government Printing Office www.ecfr.gov PART II: STATE FUNDED This part is applicable if the recipient is a nonstate entity as defined by Section 215.97(2)(1), Florida Statutes and has received state funds awarded by the Department of State. EXHIBIT 1 to this attachment indicates whether state resources have been awarded by the Department of State by this agreement. Section 215.97 Florida Statutes Single Audit Requirements 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 Executive Office of the Governor and the Chief Financial Officer; and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. EXHIBIT 1 to this agreement indicates state financial assistance awarded through the Department of State 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 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, 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 Chapters 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 -3-  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 web addresses listed below will assist recipients in locating documents referenced in the text of this agreement and the interpretation of compliance issues. State of Florida Department Financial Services (Chief Financial Officer) www.fldfs.com/ State of Florida legislature (Statutes, legislation relating to the Florida Single Audit Act) www.leg.state.fl.us/ PART Ill: REPORT SUBMISSION 1. Copies of reporting packages for audits conducted in accordance with 2 CFR 2 §200.512, and required by PART I ofthis agreement 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 agreement and conducted in accordance 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: -4-  Office of Inspector General Florida Department of State R. A. Gray Building, Room 114A 500 South Bronaugh St. Tallahassee, FL 32399-0250 3. Copies of financial reporting packages required by PART II of this agreement shall be submitted by or on behalf of the recipient directly to 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 Bronaugh 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 letter, 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 Chapters 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 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 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 -5- 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 three years from the date the audit report is issued, unless extended in writing by the Department of State. -6-  Exhibit 1 Federal resources awarded to the recipient pursuant to this agreement consist of the following: Federal Program: Federal Help America Vote Act-Catalog of Federal Domestic Assistance (CFDA) § 90.401 Help America Vote Act Requirements Payments Compliance requirements applicable to the federal resources awarded pursuant to this agreement are as follows: CFDA Number 90.401, Help America Vote Act Requirements Payments Part 1 of Subtitle D of Title II (Sections 251-258) and Title Ill of Public Law 107-252, the Help America Vote Act of 2002, Sections 301-305, and Sections 902 and 906. EAC has determined that the following Office of Management and Budget guidelines apply: 2 § CFR Part 225; Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments (Common Rule, Administrative Requirements, 53 FR 8087, March 11, 1988) State resources awarded to the recipient pursuant to this agreement consist of the following: Not Applicable. Matching resources for federal programs: Not Applicable. Subject to section 215.97, Florida Statutes: Not Applicable. Compliance requirements applicable to state resources awarded pursuant to this agreement are as follows: Not Applicable. -7-