STATE OF FLORIDA, DEPARTMENT OF EDUCATION
ATTACHMENT D
AUDIT REQUIREMENTS
The administration of resources awarded by the Florida Department of Education (“Department”) to (“Contractor”) for Contract No.: may be subject to audits and/or monitoring by the Florida Department of Education as described in this section.
AUDITS.
PART I: FEDERALLY FUNDED: This part is applicable if the recipient is a State or local government or a non-profit organization as defined in OMB Circular A-133, as revised.
| A. | In the event that the recipient expends $500,000 or more in Federal awards in its fiscal year, the recipient must have a single or program-specific audit conducted in accordance with the provisions of OMB Circular A-133, as revised. EXHIBIT I to this agreement indicates Federal resources awarded through the Florida Department of Education by this agreement. In determining the Federal awards expended in its fiscal year, the recipient shall consider all sources of Federal awards, including Federal resources received from the Florida Department of Education. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by OMB Circular A-133, as revised. An audit of the recipient conducted by the Auditor General in accordance with the provisions OMB Circular A-133, as revised, will meet the requirements of this part. | |
| B. | In connection with the audit requirements addressed in Part I, paragraph A, the recipient shall fulfill the requirements relative to auditee responsibilities as provided in Subpart C of OMB Circular A-133, as revised. | |
| C. | If the recipient expends less than $500,000 in Federal awards in its fiscal year, an audit conducted in accordance with the provisions of OMB Circular A-133, as revised, is not required. In the event that the recipient expends less than $500,000 in Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of OMB Circular A-133, as revised, the cost of the audit must be paid from non-Federal resources (i.e., the cost of such an audit must be paid from recipient resources obtained from other than Federal entities.) | |
| D. | OMB Circular A-133 is available by selecting Circular A-133 at the Office of Management and Budget’s website www.whitehouse.gov/omb/circulars . | |
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.
| A. | 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 Chapter 691.5 Department of Financial Services, and Chapters 10.550 (local government entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. EXHIBIT I to this agreement indicates state financial assistance awarded through the Florida Department of Education 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 Department of Education, 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. | |
| B. | In connection with the audit requirements addressed in Part II, paragraph A, 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 government entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. | |
| C. | 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.) | |
| D. | The following websites contain information useful in understanding and complying with the Florida Single Audit Act: | |
| · | Directory to State Government at http://www.myflorida.com/directory/ | |
| · | Florida Department of Financial Services https://apps,fldfs.com/fsaa/ | |
| · | Auditor General http://www.state.fl.us/audgen/index.htm and http://www.state.fl.us/audgen/pages/rules.htm | |
| · | Current Florida Statutes http://www.leg.state.fl.us/Statutes/index.cfm?Tab=statutes&submenu=1 | |
PART III: REPORT SUBMISSION
| A. | Copies of reporting packages for audits conducted in accordance with OMB Circular A-133, as revised, and required by PART I of this agreement 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: | |
| 1) | The Florida Department of Education at each of the following addresses: | ||
Department of Education
Audit Resolution & Monitoring
Room 844 Turlington Building
325 West Gaines Street
Tallahassee, Florida 32399-0400
Or via electronic mail to Alricky.Smith@fldoe.org
Contract Manager
Department address(es) (i.e., office[s] responsible for program oversight)
| 2) | Th 3) | e Federal Audit Clearinghouse designated in OMB Circular A-133, as revised. Online submission ONLY now required. Online submission at: http://harvester.census.gov/fac/index/html | |
| 4) | Other Federal agencies and pass-through entities in accordance with Sections .320 (e) and (f), OMB Circular A-133, as revised. | ||
| B. | In the event that a copy of the reporting package for an audit required by PART I of this agreement and conducted in accordance with OMB Circular A-133, as revised, is not required to be submitted to the Florida Department of Education for the reasons pursuant to Section .320 (e)(2), OMB Circular A-133, as revised, the recipient shall submit the required written notification pursuant to Section .320 (e)(2) and a copy of the recipient’s audited schedule of expenditures of Federal awards directly to each of the following: | |
Department of Education
Audit Resolution & Monitoring
Room 844 Turlington Building
325 West Gaines Street
Tallahassee, Florida 32399-0400
Or via electronic mail to Alricky.Smith@fldoe.org
Contract Manager
Department address(es) (i.e., office[s] responsible for program oversight)
| C. | Copies of financial reporting packages D. | |
| required by PART II of this agreement shall be submitted by or on behalf of the recipient directly to each of the following: | ||
| 1) | The Florida Department of Education at each of the following addresses: | |
Department of Education
Audit Resolution & Monitoring
Room 844 Turlington Building
325 West Gaines Street
Tallahassee, Florida 32399-04000
Or via electronic mail to Alricky.Smith@fldoe.org
Contract Manager
Department address(es) (i.e., office[s] responsible for program oversight)
1 paper copy and one electronic copy
| 2) | The Auditor General’s Office requires online submission at http://www.myflorida.com/audgen/pages/localgovt.htm . 3) | |
| Follow submission instructions based on entity type. | ||
| E. | Any reports, management letter, or other information required to be submitted to the Florida Department of Education pursuant to this agreement shall be submitted timely in accordance with OMB Circular A-133, Florida Statutes, and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General, as applicable. | |
| F. | Recipients, when submitting financial reporting packages to the Florida Department of Education 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 IV: RECORD RETENTION
| A. | 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 Florida Department of Education, or its designee, Comptroller, 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 Education, or its designee, Comptroller, or Auditor General upon request for a period of five years from the date the audit report is issued, unless extended in writing by the Florida Department of Education NOTE: Records need to be retained for at least five years to comply with record retention requirements related to original vouchers prescribed by the Department of State, Division of Library and Information Services, Bureau of Archives and Records Management. | |
| · | Federal retention Requirement – 3 years (OMB-A133 Section .320[g] as revised) | |
| - | 1 copy of data collection form | ||
| - | 1 copy of Reporting Package | ||
| · | State retention Requirement – 5 years (Department of State, Division of Library and Information Services, Bureau of Archives and Records Management) | |
| - | 1 copy of Reporting Package | ||
EXHIBIT – 1
| Section .400(d) of OMB Circular A-133, as revised, and Section 215.97(5)(a), Florida Statutes, require that the information about Federal Programs and State Projects included in Exhibit 1 be provided to the recipient. |
| I. | FEDERAL RESOURCES AWARDED TO THE RECIPIENT PURSUANT TO THIS AGREEMENT CONSIST OF THE FOLLOWING: | |
NOTE: Do the resources awarded to the recipient represent more than one Federal program? NOTE IS TO BE DELETED FROM DRAFT DOCUMENT.
YES NO
If YES, provide the same information shown below for each Federal program and show total Federal resources awarded.
Federal Program (list Federal agency, Catalog of Federal Domestic Assistance title and number) - $ (amount)
| · | Program 1: | |
| o | Agency | o |
| o | CFDA title | |
| o | CFDA # | |
| o | Amount | |
| · | Program 2: |
| o | Agency | |
| o | CFDA title | |
| o | CFDA # | |
| o | Amount | |
| · | Program 3: | |
| o | Agency | |
| o | CFDA titl o | |
| e | ||
| o | CFDA # | |
| o | Amount | |
| II. | COMPLIANCE REQUIREMENTS APPLICABLE TO THE FEDERAL RESOURCES AWARDED PURSUANT TO THIS AGREEMENT ARE AS FOLLOWS: | |
NOTE: Do the resources awarded to the recipient represent more than one Federal program? NOTE IS TO BE DELETED FROM DRAFT DOCUMENT.
YES NO
If YES, list applicable compliance requirements for each Federal program in the same manner as shown below.
Federal Program: Recipient must comply with the following specific laws, rules, or regulations:
| A. | First applicable law, rule, or regulation: B. | |
| C. | Second applicable law, rule, or regulation: | |
| D. | Other: | |
NOTE: Attach copies of laws, rules, or regulations listed above. NOTE IS TO BE DELETED FROM DRAFT DOCUMENT.
| III. | STATE RESOURCES AWARDED TO THE RECIPIENT PURSUANT IV. | |
| TO THIS AGREEMENT CONSIST OF THE FOLLOWING: | ||
| A. | MATCHING RESOURCES FOR FEDERAL PROGRAMS: | ||
NOTE: Do the resources awarded to the recipient for matching represent more than one Federal program?
YES NO
If YES, provide the same information shown below for each Federal program and show total State resources awarded for matching.
Federal Program (list Federal agency, Catalog of Federal Domestic Assistance title and number) - $ (amount)
| · | Program 1: | |
| o | Agency | o |
| o | CFDA title | |
| o | CFDA # | |
| o | Amount | |
| · | Program 2: | |
| o | Agency | |
| o | CFDA title | |
| o | CFDA # | |
| o | Amount | |
| · | Program 3: | |
| o | Agency | |
| o | CFDA title | |
| o | CFDA # | |
| o | Amount | |
| B. | SUBJECT TO SECTION 215.97, FLORIDA STATUTES: | ||
NOTE: Do the resources awarded to the recipient represent more than one State project?
YES NO
| If YES, provide the same information shown below for each State project and show total state financial assistance awarded that is subject to Section 215.97, Florida Statutes. | ||
| State Project (list State awarding agency, Catalog of State Financial Assistance title and number) - $ (amount) | ||
| · | Program 1: | |
| o | Agency | |
| o | CFDA title | |
| o | CFDA # | |
| o | Amount | |
| · | Program 2: | |
| o | Agency | |
| o | CFDA title | |
| o | CFDA # | |
| o | Amount | |
| · | Program 3: | |
| o | Agency | |
| o | CFDA title | |
| o | CFDA # | |
| o | Amount | |
| V. | COMPLIANCE REQUIREMENTS APPLICABLE TO STATE RESOURCES AWARDED PURSUANT TO THIS AGREEMENT ARE AS FOLLOWS: | |
| State projects: Recipient must comply with the following specific laws, rules, or regulations: |
| A. | First applicable law, rule, or regulation: | |
| B. | Second applicable law, rule, or regulation: | |
| C. | Other: | |
NOTE: Attach copies of laws, rules, or regulations listed above. NOTE IS TO BE DELETED FROM DRAFT DOCUMENT.
Form OGC-CN05 Contract No.: _____________, Attachment D, Page 1 of 1
Last Revised 08.26.14
Form OGC-CN05 Contract No.: _____________, Attachment D, Page 3 of 3
Last Revised 08.26.14