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<br />Local Law Enforcement Block Grants Program <br />Florida Department of Law Enforcement <br /> <br />Financial Assistance. The contract shall be identified as federal funds passed-through the <br />Florida Department of Law Enforcement and include the contract number, CFDA number, award <br />amount, contract period, funds received and disbursed. When applicable, the recipient shall <br />submit an annual financial audit which meets the requirements of Chapters 11.45 and 215.97, <br />Florida Statutes; and, Chapters 10.550 and 10.600, Rules of the Florida Auditor General. <br />b. A complete audit report which covers any portion of the effective dates of this agreement must <br />be submitted within 30 days after its completion, but no later than nine (9) months after the audit <br />period. In order to be complete, the submitted report shall include any management letters <br />issued separately and management's written response to all findings, both audit report and <br />management letter findings. Incomplete audit reports will not be accepted by the Department <br />and willbe returned to the recipient. <br />c. The recipient shall have all audits completed by an independent public accountant (IPA). The <br />IPA shall be either a Certified Public Accountant or a Licensed Public Accountant. <br />d. The recipient shall take appropriate corrective action within six (6) months of the issue date of <br />the audit report in instances of noncompliance with federal laws and regulations. <br />e. The recipient shall ensure that audit working papers are made available to the Department, or its <br />designee, upon request for a period of three (3) years from the date the audit report is issued, <br />unless extended in writing by the Department. <br />f. Subgrant recipients that expend less than $500,000 in Federal awards during a fiscal year are <br />exempt from the audit requirements of OMB Circular A-133 for that fiscal year. In this case, <br />written notification shall be provided to the Department by the Chief Financial Officer, or <br />designee, that the subgrant recipient is exempt. This notice shall be provided to the Department <br />no later than March 1 following the end of the fiscal year. <br />g. If this agreement is closed out without an audit, the Department reserves the right to recover any <br />disallowed costs identified in an audit completed after such closeout. <br />h. The completed audit reports should be sent to the following address: <br /> <br />Florida Department of Law Enforcement <br />Office of Criminal Justice Grants <br />2331 Phillips Road <br />Tallahassee, Florida 32308 <br /> <br />16. Project Expenditures <br /> <br />All recipient expenditures shall be identified on the Project Expenditure Report, prescribed and <br />provided by the Department. The Project Expenditure Report shall be submitted to the Department, <br />as specified in Paragraph 2. <br /> <br />All claims for funding shall be submitted in sufficient detail for proper pre-audit and post-audit. <br /> <br />All bills for fees or other compensation for services or expenses shall be submitted in detail sufficient <br />for a proper pre-audit and post-audit thereof. <br /> <br />17. Retention of Records <br /> <br />The recipient shall maintain all records and documents for a minimum of three (3) years from the date <br />of the final financial statement and be available for audit and public disclosure upon request of duly <br />authorized persons. <br /> <br />SubQrant Aoolication PackaQe <br /> <br />Section 11I- Page 5 <br /> <br />SFY 2005 <br /> <br />S I f <br />