Common use of Single Annual Audit Clause in Contracts

Single Annual Audit. 10.9.1 A Subrecipient that expends $750,000 or more in a year in federal awards must have a single audit or program‐specific audit conducted for that year. The audit must be performed in accordance with 2 C.F.R. § 200(F) Audit Requirements and other applicable federal law. This Agreement must be identified in the Schedule of Federal Financial Assistance in the subject audit. The audit report must be identified as federal funds passed through the City and include the contract number, award amount, contract period, funds received, and funds disbursed. 10.9.2 A complete audit report that covers any portion of the effective dates of this Agreement must be submitted within 30 days after its completion, but no later than nine (9) months after the audit period. In order to be complete, the submitted report must include any management letters issued separately and management's written response to all findings, including audit report and management letter findings. Incomplete audit reports will not be accepted by the City. 10.9.3 Audits must be completed by an Independent Public Accountant (IPA) and according to Generally Accepted Government Auditing Standards (GAGAS). The IPA must be either a Certified Public Accountant or a Licensed Public Accountant. Subrecipient must procure audit activities according to 2 C.F.R. § 200.509, and include clear objectives and scope of the audit in addition to peer review reports to strengthen audit quality and ensure effective use of audit resources. 10.9.4 Subrecipient must promptly follow‐up and take appropriate corrective action for any findings on the audit report in instances of noncompliance with federal laws and regulations, including but not limited to preparation of a summary schedule of prior audit findings and a corrective action plan. Subrecipient follow‐up to audit findings must abide by requirements in 2 C.F.R. § 200.511. 10.9.5 Subrecipient must make copies available for public inspection and ensure respective parts of the reporting package do not include protected personally identifiable information. Records must be made available upon request for a period of three (3) years from the date the audit report is issued, unless extended in writing by the City. A Subrecipient that expends less than $750,000 in federal awards during a fiscal year are exempt from the audit requirements of 2 C.F.R. § 200(F) for that fiscal year. In this case, written notification, which can be in the form of the “Certification of Audit Exemption” form, must be provided to the City by the Chief Financial Officer, or designee, that the Subrecipient is exempt. This notice must be provided to the City no later than June 30 following the end of the fiscal year. 10.9.6 If this Agreement is closed without an audit, the City reserves the right to recover any disallowed costs identified in an audit completed after such closeout. 10.9.7 The Federal Audit Clearinghouse is the repository of record for 2 C.F.R. § 200(F). Audits performed as a result of this requirement must be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report(s), or nine (9) months after the end of the audit period. Submissions must include required elements described in Appendix X to Part 200 on the specified Data Collection Form (Form SF‐SAC), and be signed by a senior level representative or chief official of the auditee. (The remainder of this page is intentionally left blank.)

Single Annual Audit. 10.9.1 A 9.5.1. Subrecipient that expends $750,000 or more in a year in federal awards must have a single audit or program‐specific program-specific audit conducted for that yeareach fiscal year in which Grant Funds are received or expended. The If the Grant is federally funded, the audit must be performed in accordance with 2 C.F.R. § 200(F) Part 200, Subpart F, “Audit Requirements Requirements,” and other applicable federal law. This , and the Subgrant Award Agreement must be identified in the Schedule Subrecipient’s schedule of Federal Financial Assistance federal financial assistance in the subject audit. The Subrecipient’s audit report must be identified as federal funds passed through identify the City Subgrant Award Agreement and include the contract number, award amount, contract period, funds received, and funds disbursed. 10.9.2 A 9.5.2. The complete audit report that covers any portion of the effective dates of this Agreement must be submitted to County within 30 thirty (30) days after its completion, but completion and must be finalized no later than nine (9) months after the audit period. In order to be complete, the submitted audit report to County must include any management letters issued separately and Subrecipient management's ’s written response to all findings, including audit report management letters, if any, and Subrecipient management’s response to the management letter findings. Incomplete audit reports will not be accepted by the Cityletters, if any. 10.9.3 9.5.3. Audits must be completed by an Independent Public Accountant (“IPA”) and according to Generally Accepted Government Auditing Standards (GAGAS)Standards. The IPA must be either a Certified Public Accountant or a Licensed Public Accountant. Subrecipient must procure audit activities according to 2 C.F.R. § 200.509the Part 200 Uniform Guidance (if Grant is federally funded), and include clear objectives and scope of the audit in addition to peer review reports to strengthen audit quality and ensure effective use of audit resources. 10.9.4 9.5.4. Subrecipient must promptly follow‐up follow up and take appropriate corrective action for any findings on in the audit report in instances of noncompliance with federal laws and regulationsApplicable Law, including but not limited to to, preparation of a summary schedule of prior audit findings and a corrective action plan. Subrecipient follow‐up to Subrecipient’s follow-up audit findings must abide by comply with the requirements in 2 C.F.R. § 200.511Part 200 Uniform Guidance, to the extent applicable. 10.9.5 9.5.5. Subrecipient must make copies of the audit available for public inspection and ensure respective parts of the reporting package do not include protected personally identifiable information. Records The audit and its supporting records must be made available upon request for a period of three (3) years from after the date the audit report is issued. County, unless extended in writing by the City. A Subrecipient that expends less than $750,000 in federal awards during a fiscal year are exempt from the audit requirements of 2 C.F.R. § 200(F) for that fiscal year. In its sole discretion, may extend this case, records retention period upon written notification, which can be in the form of the “Certification of Audit Exemption” form, must be provided notice to the City by the Chief Financial Officer, or designee, that the Subrecipient is exempt. This notice must be provided to the City no later than June 30 following the end of the fiscal yearSubrecipient. 10.9.6 9.5.6. If this Agreement the Grant is closed without an auditaudit(s) that include the entirety of Grant Funds received by Subrecipient and the expenditure of all such funds, the City County reserves the right to recover any disallowed costs identified in an audit completed after such closeout. 10.9.7 The 9.5.7. If the Grant is federally funded, the Federal Audit Clearinghouse is the repository of record for 2 C.F.R. § 200(F). Audits performed as a result of this requirement pursuant to 2 C.F.R. § 200(F) must be completed and submitted to the Federal Audit Clearinghouse within the earlier of by thirty (30) calendar days after receipt of the auditor’s report(s), reports or nine (9) months after the end of the audit period, whichever is earlier. Submissions Such submissions must include required elements described in Appendix X to Part 200 Uniform Guidance on the specified Data Collection Form (Form SF‐SAC), SF-SAC) and be signed by a senior level representative Subrecipient’s chief financial officer or chief official of the auditee. (The remainder of this page is intentionally left blankdesignee.)

Single Annual Audit. 10.9.1 10.7.1 A Subrecipient that expends $750,000 or more in a year in federal awards must have a single audit or program‐specific program-specific audit conducted for that year. The audit must be performed in accordance with 2 C.F.R. § 200(F) Audit Requirements and other applicable federal law. This Agreement must be identified in the Schedule of Federal Financial Assistance in the subject audit. The audit report must be identified as federal funds passed through the City and include the contract number, award amount, contract period, funds received, and funds disbursed. 10.9.2 10.7.2 A complete audit report that covers any portion of the effective dates of this Agreement must be submitted within 30 days after its completion, but no later than nine (9) months after the audit period. In order to be complete, the submitted report must include any management letters issued separately and management's written response to all findings, including audit report and management letter findings. Incomplete audit reports will not be accepted by the City. 10.9.3 10.7.3 Audits must be completed by an Independent Public Accountant (IPA) and according to Generally Accepted Government Auditing Standards (GAGAS). The IPA must be either a Certified Public Accountant or a Licensed Public Accountant. Subrecipient must procure audit activities according to 2 C.F.R. § 200.509, 200.509 and include clear objectives and scope of the audit in addition to peer review reports to strengthen audit quality and ensure effective use of audit resources. 10.9.4 10.7.4 Subrecipient must promptly follow‐up follow-up and take appropriate corrective action for any findings on the audit report in instances of noncompliance with federal laws and regulations, including but not limited to preparation of a summary schedule of prior audit findings and a corrective action plan. Subrecipient follow‐up follow-up to audit findings must abide by requirements in 2 C.F.R. § 200.511. 10.9.5 10.7.5 Subrecipient must make copies available for public inspection and ensure respective parts of the reporting package do not include protected personally identifiable information. Records must be made available upon request for a period of three (3) years from the date the audit report is issued, unless extended in writing by the City. A Subrecipient that expends less than $750,000 in federal awards during a fiscal year are is exempt from the audit requirements of 2 C.F.R. § 200(F) for that fiscal year. In this case, written notification, which can be in the form of the “Certification of Audit Exemption” form, must be provided to the City by the Chief Financial Officer, or designee, that the Subrecipient is exempt. This notice must be provided to the City no later than June 30 following the end of the fiscal year. 10.9.6 10.7.6 If this Agreement is closed without an audit, the The City reserves the right to recover any disallowed costs identified in an audit completed after such closeout. 10.9.7 10.7.7 The Federal Audit Clearinghouse is the repository of record for 2 C.F.R. § 200(F). Audits performed as a result of this requirement must be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report(s), or nine (9) months after the end of the audit period. Submissions must include required elements described in Appendix X to Part 200 on the specified Data Collection Form (Form SF‐SAC), SF-SAC) and be signed by a senior level representative or chief official of the auditee. (The remainder of this page is intentionally left blank.)

Single Annual Audit. 10.9.1 A Subrecipient that expends $750,000 or more in a year in federal awards 10.4.1. BSO must have a single audit or program‐specific program-specific audit conducted for that each year. The audit must be performed in accordance with 2 C.F.R. § 200(F) Part 200, Subpart F, “Audit Requirements Requirements,” and other applicable federal law. This Agreement must be identified in the BSO’s Schedule of Federal Financial Assistance in the subject audit. The BSO’s audit report must be identified as federal funds passed through the City identify this Agreement and include the contract number, award amount, contract period, funds received, and funds disbursed. 10.9.2 10.4.2. A complete audit report that covers any portion of the effective dates of this Agreement must be submitted to City within 30 days after its completion, but completion and must be finalized no later than nine (9) months after the audit period. In order to be complete, the submitted audit report to City must include any management letters issued separately and BSO management's ’s written response to all findings. It must also include management letters, including audit report if any, and BSO management’s response to the management letter findings. Incomplete audit reports will not be accepted by the Cityletters. 10.9.3 10.4.3. Audits must be completed by an Independent Public Accountant (“IPA”) and according to Generally Accepted Government Auditing Standards (GAGAS)Standards. The IPA must be either a Certified Public Accountant or a Licensed Public Accountant. Subrecipient BSO must procure audit activities according to 2 C.F.R. § 200.509, the Part 200 Uniform Guidance and include clear objectives and scope of the audit in addition to peer review reports to strengthen audit quality and ensure effective use of audit resources. 10.9.4 Subrecipient 10.4.4. BSO must promptly follow‐up follow up and take appropriate corrective action for any findings on in the audit report in instances of noncompliance with federal laws and regulations, including but not limited to preparation of a summary schedule of prior audit findings and a corrective action plan. Subrecipient follow‐up to BSO’s follow-up audit findings must abide by comply with the requirements in 2 C.F.R. § 200.511Part 200 Uniform Guidance. 10.9.5 Subrecipient 10.4.5. BSO must make copies of the audit available for public inspection and ensure respective parts of the reporting package do not include protected personally identifiable information. Records The audit and its supporting records must be made available upon request for a period of three (3) years from after the date the audit report is issued, unless extended in writing by the City. A Subrecipient that expends less than $750,000 in federal awards during a fiscal year are exempt from the audit requirements of 2 C.F.R. § 200(F) for that fiscal year. In this case, written notification, which can be in the form of the “Certification of Audit Exemption” form, must be provided to the City by the Chief Financial Officer, or designee, that the Subrecipient is exempt. This notice must be provided to the City no later than June 30 following the end of the fiscal year. 10.9.6 If this Agreement is closed without an audit, the City reserves the right to recover any disallowed costs identified in an audit completed after such closeout. 10.9.7 10.4.6. The Federal Audit Clearinghouse is the repository of record for 2 C.F.R. § 200(F). Audits performed as a result of this requirement must be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report(s)reports, or nine (9) months after the end of the audit period. Submissions Submission must include required elements described in Appendix X to Part 200 Uniform Guidance on the specified Data Collection Form (Form SF‐SAC), SF-SAC) and be signed by a senior level representative BSO’s chief financial officer or chief official of the auditee. (The remainder of this page is intentionally left blankdesignee.)

Single Annual Audit. 10.9.1 11.7.1 A Subrecipient subrecipient that expends $750,000 or more in a year in federal awards must have a single audit or program‐specific program-specific audit conducted for that year. The audit must be performed in accordance with 2 C.F.R. § 200(F) Part 200, Subpart F, “Audit Requirements Requirements,” and other applicable federal law. This Agreement must be identified in the Schedule of Federal Financial Assistance in the subject audit. The audit report must be identified as federal funds passed through the City County and include the contract number, award amount, contract period, funds received, and funds disbursed. 10.9.2 11.7.2 A complete audit report that covers any portion of the effective dates of this Agreement must be submitted within 30 days after its completion, but no later than nine (9) months after the audit period. In order to be complete, the submitted report must include any management letters issued separately and management's written response to all findings, including audit report and management letter findings. Incomplete audit reports will not be accepted by the CityCounty. 10.9.3 11.7.3 Audits must be completed by an Independent Public Accountant (IPA) and according to Generally Accepted Government Auditing Standards (GAGAS). The IPA must be either a Certified Public Accountant or a Licensed Public Accountant. Subrecipient must procure audit activities according to 2 C.F.R. § 200.509, 200.509 and include clear objectives and scope of the audit in addition to peer review reports to strengthen audit quality and ensure effective use of audit resources. 10.9.4 11.7.4 Subrecipient must promptly follow‐up follow-up and take appropriate corrective action for any findings on the audit report in instances of noncompliance with federal laws and regulations, including but not limited to preparation of a summary schedule of prior audit findings and a corrective action plan. Subrecipient follow‐up follow-up to audit findings must abide by requirements in 2 C.F.R. § 200.511. 10.9.5 11.7.5 Subrecipient must make copies available for public inspection and ensure respective parts of the reporting package do not include protected personally identifiable information. Records must be made available upon request for a period of three (3) years from the date the audit report is issued, unless extended in writing by the City. County. 11.7.6 A Subrecipient subrecipient that expends less than $750,000 in federal awards during a fiscal year are exempt from the audit requirements of 2 C.F.R. § 200(F) Part 200, Subpart F for that fiscal year. In this case, written notification, which can be in the form of the “Certification of Audit Exemption” form, must be provided to the City County by the Chief Financial Officer, or designee, that the Subrecipient is exempt. This notice must be provided to the City County no later than June 30 following the end of the fiscal year. 10.9.6 11.7.7 If this Agreement is closed without an audit, the City County reserves the right to recover any disallowed costs identified in an audit completed after such closeout. 10.9.7 11.7.8 The Federal Audit Clearinghouse is the repository of record for 2 C.F.R. § 200(F). Audits performed as a result of this requirement must be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report(s)Part 200, or nine (9) months after the end of the audit period. Submissions must include required elements described in Appendix X to Part 200 on the specified Data Collection Form (Form SF‐SAC), and be signed by a senior level representative or chief official of the auditee. (The remainder of this page is intentionally left blank.)Subpart

Single Annual Audit. 10.9.1 A Subrecipient that expends $750,000 or more in a year in federal awards 10.5.1. BSO must have a single audit or program‐specific program-specific audit conducted for that each year. The audit must be performed in accordance with 2 C.F.R. § 200(F) Part 200, Subpart F, “Audit Requirements Requirements,” and other applicable federal law. This Agreement must be identified in the BSO’s Schedule of Federal Financial Assistance in the subject audit. The BSO’s audit report must be identified as federal funds passed through the City identify this Agreement and include the contract number, award amount, contract period, funds received, and funds disbursed. 10.9.2 10.5.2. A complete audit report that covers any portion of the effective dates of this Agreement must be submitted to County within 30 days after its completion, but completion and must be finalized no later than nine (9) months after the audit period. In order to be complete, the submitted audit report to County must include any management letters issued separately and BSO management's ’s written response to all findings. It must also include management letters, including audit report if any, and BSO management’s response to the management letter findings. Incomplete audit reports will not be accepted by the Cityletters. 10.9.3 10.5.3. Audits must be completed by an Independent Public Accountant (“IPA”) and according to Generally Accepted Government Auditing Standards (GAGAS)Standards. The IPA must be either a Certified Public Accountant or a Licensed Public Accountant. Subrecipient BSO must procure audit activities according to 2 C.F.R. § 200.509, the Part 200 Uniform Guidance and include clear objectives and scope of the audit in addition to peer review reports to strengthen audit quality and ensure effective use of audit resources. 10.9.4 Subrecipient 10.5.4. BSO must promptly follow‐up follow up and take appropriate corrective action for any findings on in the audit report in instances of noncompliance with federal laws and regulations, including but not limited to preparation of a summary schedule of prior audit findings and a corrective action plan. Subrecipient follow‐up to BSO’s follow-up audit findings must abide by comply with the requirements in 2 C.F.R. § 200.511Part 200 Uniform Guidance. 10.9.5 Subrecipient 10.5.5. BSO must make copies of the audit available for public inspection and ensure respective parts of the reporting package do not include protected personally identifiable information. Records The audit and its supporting records must be made available upon request for a period of three (3) years from after the date the audit report is issued. County, unless extended in writing by the City. A Subrecipient that expends less than $750,000 in federal awards during a fiscal year are exempt from the audit requirements of 2 C.F.R. § 200(F) for that fiscal year. In its sole discretion, may extend this case, written notification, which can be in the form of the “Certification of Audit Exemption” form, must be provided to the City by the Chief Financial Officer, or designee, that the Subrecipient is exempt. This notice must be provided to the City no later than June 30 following the end of the fiscal yearrecords retention period. 10.9.6 10.5.6. If this Agreement is closed without an audit, the City County reserves the right to recover any disallowed costs identified in an audit completed after such closeout. 10.9.7 10.5.7. The Federal Audit Clearinghouse is the repository of record for 2 C.F.R. § 200(F). Audits performed as a result of this requirement must be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report(s)reports, or nine (9) months after the end of the audit period. Submissions Submission must include required elements described in Appendix X to Part 200 Uniform Guidance on the specified Data Collection Form (Form SF‐SAC), SF-SAC) and be signed by a senior level representative BSO’s chief financial officer or chief official of the auditee. (The remainder of this page is intentionally left blankdesignee.)

Single Annual Audit. 10.9.1 10.7.1 A Subrecipient that expends $750,000 or more in a year in federal awards must have a single audit or program‐specific program-specific audit conducted for that year. The audit must be performed in accordance with 2 C.F.R. § 200(F) Audit Requirements and other applicable federal law. This Agreement must be identified in the Schedule of Federal Financial Assistance in the subject audit. The audit report must be identified as federal funds passed through the City and include the contract number, award amount, contract period, funds received, and funds disbursed. 10.9.2 10.7.2 A complete audit report that covers any portion of the effective dates of this Agreement must be submitted within 30 days after its completion, but no later than nine (9) months after the audit period. In order to be complete, the submitted report must include any management letters issued separately and management's written response to all findings, including audit report and management letter findings. Incomplete audit reports will not be accepted by the City. 10.9.3 10.7.3 Audits must be completed by an Independent Public Accountant (IPA) and according to Generally Accepted Government Auditing Standards (GAGAS). The IPA must be either a Certified Public Accountant or a Licensed Public Accountant. Subrecipient must procure audit activities according to 2 C.F.R. § 200.509, 200.509 and include clear objectives and scope of the audit in addition to peer review reports to strengthen audit quality and ensure effective use of audit resources. 10.9.4 10.7.4 Subrecipient must promptly follow‐up follow-up and take appropriate corrective action for any findings on the audit report in instances of noncompliance with federal laws and regulations, including but not limited to preparation of a summary schedule of prior audit findings and a corrective action plan. Subrecipient follow‐up follow-up to audit findings must abide by requirements in 2 C.F.R. § 200.511. 10.9.5 10.7.5 Subrecipient must make copies available for public inspection and ensure respective parts of the reporting package do not include protected personally identifiable information. Records must be made available upon request for a period of three (3) years from the date the audit report is issued, unless extended in writing by the City. A Subrecipient that expends less than $750,000 in federal awards during a fiscal year are is exempt from the audit requirements of 2 C.F.R. § 200(F) for that fiscal year. In this case, written notification, which can be in the form of the “Certification of Audit Exemption” form, must be provided to the City by the Chief Financial Officer, or designee, that the Subrecipient is exempt. This notice must be provided to the City no later than June 30 following the end of the fiscal year. 10.9.6 10.7.6 If this Agreement is closed without an audit, the City reserves the right to recover any disallowed costs identified in an audit completed after such closeout. 10.9.7 10.7.7 The Federal Audit Clearinghouse is the repository of record for 2 C.F.R. § 200(F). Audits performed as a result of this requirement must be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report(s), or nine (9) months after the end of the audit period. Submissions must include required elements described in Appendix X to Part 200 on the specified Data Collection Form (Form SF‐SAC), SF-SAC) and be signed by a senior level representative or chief official of the auditee. AGREEMENT BETWEEN THE CITY OF POMPANO BEACH AND SUBRECIPIENT FOR THE XXXXXX XXXXX MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM Witnesses: CITY OF POMPANO BEACH By: XXX XXXXXX, MAYOR By: XXXXXXX X. XXXXXXXX, CITY MANAGER Attest: (SEAL) XXXXXX XXXXXX, CITY CLERK Approved as To Form: XXXX X. XXXXXX, CITY ATTORNEY CITY ATTORNEY STATE OF FLORIDA COUNTY OF BROWARD The remainder foregoing instrument was acknowledged before me, by means of □ physical presence or □ online notarization, this page day of , 2020, by XXX XXXXXX as Mayor, XXXXXXX X. XXXXXXXX as City Manager and XXXXXX XXXXXX as City Clerk of the City of Pompano Beach, Florida, a municipal corporation, on behalf of the municipal corporation, who are personally known to me. NOTARY’S SEAL: NOTARY PUBLIC, STATE OF FLORIDA (Name of Acknowledger Typed, Printed or Stamped) Commission Number :jrm 5/19/2020 L:agr/finance/2020-728 AGREEMENT BETWEEN THE CITY OF POMPANO BEACH AND SUBRECIPIENT FOR THE XXXXXX XXXXX MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM Subrecipient: City of Sunrise By: _ Name: Title: day of _, 20 Eighteen jurisdictions within Broward County will benefit from the grant award which will fund a range of criminal justice related activities to assist local law enforcement efforts and local initiatives, including: technology improvement programs, personnel, equipment, and training. The goal of the project is intentionally left blank.)to utilize grant funds to deter crime and increase public safety. The Subrecipient’s project is generally described in the budget narrative in Exhibit B. Personnel $11,522.20 Fringe Benefits $3,420.94 Equipment Supplies Training Other $462.16 Indirect cost Administrative Fees