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1 l (c) The Recipient shall maintain all records for the Recipient and or all subcontractors or consultants to be paid from funds provided under this Agreement, including supporting documentation of all program costs, in a form sufficient to determine co pliance with the requirements and objectives of the Budget, Attachment A, and Scope of Work Attachments B and B - 1 , and all other applicable laws and regulations . (d) The Recipient, its employees or agents, including all subcontractors or consultants to be paid from funds provided under this Agreement, shall allow access to its records at reasonable times to the Department, its employees, and agents . "Reasonable" shall be construed according to the circumstances but ordinarily shall mean during normal business hours of 8 : 00 a. m. to 5 : 00 p . m . , local time , on Monday through Friday . "Agents" shall include but not be limited to , auditors retained by the Department . (6) AUDIT REQUIREMENTS For Federal Funds : (a) The Recipient agrees to maintain financial procedures and support documents, in accordance with generally accepted accounting principles , to accounl for the receipt and expenditure of funds under this Agreement . (b) These records shall be available at all reasonable times for inspe tion , review, or audit by state personnel and other personnel duly authorized by the Department . " Reasonable " shall be construed according to circumstances, but ordinarily shall mean normal business hours of 8 : 00 a. m . to 5 : 00 p . m . , local time , Monday through Friday . (c) The Recipient shall also provide the Department with the recorc s , reports or financial statements upon request for the purposes of auditing and monitoring th funds awarded under this Agreement . (d) If the Recipient is a State or local government or a non-profit or anization as defined in OMB Circular A- 133 , as revised, and in the event that the Recipient expP.nds $ 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 1 to this Agreement indicates Federal resources awarded through the Department b 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 Department . 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 of OMB Circular A- 133 , as revised, will - meet the requirements of this paragraph. In connection with the audit requirements addressed in this Paragraph 6 (d) above , the Recipient shall fulfill the requirements relative to auditee responsibilities as provid d in Subpart C of OMB Circular A- 133 , as revised . 3