Okaloosa County BOCC — August 6, 2013 — AQH65 Original FDOT JPA December 6, 2011 — reading text

requirements aa speeif'''''' In Exhibit "0" anached hereto and by made a part hereof this Ag_n!. , , no-.. P\J8UCTRANSp()R'JAlK)N "111 P1Q114a114 7.81 Monltoflng: In addHlon to reviews olaudlls conduded In accordance With OMB Ci'cular A·133 and Section . 215.97, Florida SIaIutes, (sae "Audits" below), monitoring procedural may .,elude, but not be IImked to, on.Ha vlsn, by Oepartment stall, lim_ad scope audita as defined by OMB Circular A-133, ancllor othar procedures. The Agency aOl1les to com~ and cooperate fully With any monltortng proceduraslprocesses deemed appropriate by the Department. In the event the Department determinas that a lim"ed scope aud" of the Agency i, appropriate, the Agency agrees to comply wHh any addHlOnallnstructlons provided by the Depertment staff to the Agency regarding such audH. The Agency further agreel to comply and cooperate with any Inspecllonl, reviews, Invaatlgations, or audHa deemed necessary by FDOrs Office 01 Inspector General (OIG)and Florida's Chiel Financial Officer (CFO) or Auditor General. 7.12 Audita: Part I Federally Funded: II the Agency Is a state, local govemment, or non-profit organizetlon. a. defined In OMB Circular A-133 and a recipient of federal funds, the following annual audH crnena will apply: 1. In the event that the recipient expends $500,000 or more In Federalewards in lis fiacal year, the recipient mull have a single or program-speclfic aud" conducted In accordance with the provisions of OMB Circular A-133, a. revised. Elchlblt -0" to thl. agreement Indicates Federalr8lOurce. awarded through the Department by this agreement. In . determining the Federat awards expended in ita fiscal year, the recipient shall consider alioources 01 Federal_rdl, Including Federal resources received from the Department. The determination 01 anaunts of Federal awards 8)(pended should be In accord.noe wHh the guidelines establlahed by OMB Circular A-133, al revised. An aud" ollhe recipient conducted by Ihe AudKor General in eccordsnce with the provisions OMB Circular A·133, as revised, will meet the requirements of this part. 2. In connection w"h lhe aud" requiremente addreased In Part I, Paragraph i., the raciplent shall fulftll the requiremenla relative to aud"ee reaponsiblHties a8 provided In Subpart C of OMB Circular A-133. 3. If the reciplenl expendsleaa than Ihe amount in Part I, Paragraph i ., an aud" conducted In accordance with the provisions 01 OMB Circular A-133, is not required. lithe recipient eiects 10 conduct such an aud", tha colli 01 the aud" must be paid from raaourcea obtained from other then Federal enllties. 4. Federal_rds are 10 be ldentilIed using the Catalog of Federal Domestic Aaalstanoe (CFDA) tllfe and number, award number and year, and name of the awarding federal agency. Part II State Funded: lithe Agency is a nonstale enl"y as defined by Section 215.97(2)(m), Florida Statutes, and a recipient of state funds, the following annual aud" crtIeria wii apply: 1. In the evant that the recipient expends a Iotal amount ol.tale financial assistance equal to or In exceaa of $500, 000 In any fiacal year, the recipient must have a State lingle or projecl-apecifoc audit for such fiacal year In accordance w~h SectJon 215.97, Florida Stalulas; applicable rule. of the Department of Financial ServIoesand the CFO; and Cheptars 10.550 (Iocel governmental entities) or 10.650 (nonprotltand 1or1'toftt organizationa), Rules 01 the Auditor General. Exhlbft "0"10 this aoreemenl indicates slate r.. andal ...I.tance _rdad Ihro~gh the Department by this eoreemant. In determining Ihe state financiat aaaistanoe expended In lis nacal year, the recipient sheil consider an lOuroea of stale flnanclat eaalatanoe, Including stale financial assistance received from the Departmenl, other stete agencies, and other nonstale entitie.. State financial asslstanoe does not include Federal direct or paas-lhrough award, and resources raoeived by a nonltate endty for Federal program matching requirements. 2. In connection wfth Ihe 8ud" requlremenls edd,...ed in Part II, Paragraph i ., the recipiant shail ensure thaI the audK complies with the requirements of Section 215.97(7), FIOOde Slatule •. This includes submleaion of a financial reportJng package al defined by Section 215.97(2)(e), Florida Statutes, and Chapler 10.550 (local governmental enlilies) or 10.850 (nonproliland for-prorrt organizations), Rules of the AudHor General. 3. tithe reciplenl expend, Ie.s than the amount In Part II, Paragraph i ., such aud" Is no( required. If the NcIpIent etects to conduct such an audK, the COlt of the audl mu.1 be paid from the reclplenfs resources obtelned from nOMtate entlliea. 4. State awards are to be identified using the Calalog of Stale Financial Assistance (CSFA) tHIe and number, award number and year, and name of the state agency awarding ft.  """""" fUBUC 1RANSPOR1ATIOH 01111 P.lJctt4 Part III Oth.r Audit Requlr.lTMlnw 1. The Agency shall follow-up and take corrective action on aud~ findings. Preparation of a summary schedule of prior year aud~ findings, including corrective action and current status of the aud~ findings is required. Current year audit findings require corrective action and status of findings. 2. Records related to unresolved aud~ findings, appeals, or litigation shall be retained unUI the action Is completed or the dispute is resolved. A<:cess to projeei records and audit work papers shall be given to the Department. the Department Comptroller, and the Aud~or General. TIlls section does not IIm~ the authority of the Department to conduct or arrange lor the conduct of additional audHs or evaluations of state financial assistance or limn the authority of any other state official. Part IV R.port Submission 1. Copies of reporting packages for aud~ conducted in accordance with OMS Circular A-133, as revlsad, and required by Sedion 7.82 Part I of this agreementshall be submitted, when required by Sectlon .320 (d), OMS Circular A-133, by or on beha~ of the recipient diredly to each of the following: A. The Department at each of the following eddresses: 1074 Highway 90 Chipley. Fl 32428 B. TIle number of copies requiled by Sections .320 (d)(l) and (2), OMS Circular A-133, submitted to the following address: Federal Audit Clearinghouse Bureau of the Census 1201 East 10th Street Jeffersonville, IN 47132 C Other Federal agencies and pass-through enUtles In accordance with Sections .320 (e) and (I), OMB Circular A-133. 2. In the event that a copy of the reporting package for an audit required by Section 7.62 Part I of this Agreement and conducted In accordance with OMB Circular A-133 is not requlled to be submitted to the Department for reasons pursuant to seeilon .320 (e)(2), OMB Circular A-133, the recipient shall submit the requiled wrttlen noUficetion pursuant to Section .320 (e)(2) and a copy of the recipienrs audited schedule of expendHures of Federal awards directly to each of the following: 1074 Highway 90 Chipley, Fl 32428 In addition, pursuant 10 Section .320 (I), OMB Circular A-133, as revised, the recipient sheUlubmH a copy of the reporting package described in Sedion .320 (e), OMB Circular A-133, and any management letters Issued by the aud~or, to the Department at each of the following addresses: 1074 Highway 90 CIlipiey, Fl 32428  ".."... PUil.IC TRAHSPORTAflOH "''' p. ecf 101 3. Copies of financial reporting packages required by Section 7.62 Part II of this Agreement shall be submitted by or on behalf of the recipient directly 10 each of the fOllowng: A. The Department at each of the following addresses: 1074 Highway 90 Chipley. FL 32428 B. The Auditor General's Office at the following address: Auditor Genenars Office Room 401, Pepper Building 111 West Madison Street Tellehassee. Ftorida 32399-1450 4. Coplas of reports or the management letter required by Seelion 7.62 Part III 01 this Agreement shall be submitted by or on behalf of the recipient dlrecliy to: A. Tha Departmant at each of the following addresses: 1074 Highway 90 Chipley, FL 32428 5. Any reports. management letter. or other Information required to be submitted to the Department pursuant to this Agreement shall be submlltad timely In accordance with OMB Circular A-133. Seelion 215.97, Florida Statutes, and Chapter 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules 01 the AudHor General. as applicable. 6. Recipients, when submitting financial naportlng packages to the Department for audHs done In accordance with OMB Circular A-133 or Chapte11l10.550 (local govemmantalentHias) or 10.650 (nonprofit and for-profri organizations), Rules of the AudHor Genenal, should indicate the date that the reporting package was delivered to the Agency In correspondence accompanying the reporting package. 1.63 Record Retention: The Agency shall retain sufficient records demonstrating its compliance with the tenns of this Agnaement tor a period of atleaat live yaal1llrom the data the audH report Is issued, and shall aWow the Department. or He deolgn.... the CFO or AudHo< Generale"""". to luch """,rd. upon requllt. The Agency .haH enlure that the Independenlaudit working papers are made available to the Department, or its designee, tha CFO. or Auditor Gananal upon request tor a period 01 atleaat live years from the date the audit