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7, AUDITS A) The administration of resources awarded by the DEPARTMENT to the COUNTY may be subject to audits and/or monitoring by the DEPARTMENT, as described in this section. B) MONITORING i) In addition to reviews of audits conducted in accordance with OMB Circular A- 133 and Section 215 .97, F. S . , as revised (see "AUDITS" below), monitoring procedures may include, but not be limited to, on-site visits by DEPARTMENT staff, limited scope audits as defined by OMB Circular A- 133 , as revised, and/or other procedures. By entering into this agreement, the recipient agrees to comply and cooperate fully with any monitoring procedures/processes deemed appropriate by the Department. In the event the DEPARTMENT determines that a limited scope audit of the recipient is appropriate, the recipient agrees to comply with any additional instructions provided by the DEPARTMENT staff to the COUNTY regarding such audit. The COUNTY further agrees to comply and cooperate with any inspections, reviews, investigations, or audits deemed necessary by the DEPARTMENT 'S Office of the Inspector General, the Chief Financial Officer (CFO) or Auditor General . C) AUDITS i) PART I : FEDERALLY FUNDED ( 1 ) Recipients of federal funds (i. e. state, local government, or non-profit organizations as defined in OMB Circular A- 133 , as revised) are to have audits done annually using the following criteria: (2) In the event that the recipient expends $ 500,000 for fiscal years ending after December 31 , 2003 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 "A" to this agreement indicates Federal resources awarded through the DEPARTMENT by this agreement, if applicable. 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 OMB Circular A- 133 , as revised, will meet the requirements of this part. (3 ) In connection with the audit requirements addressed in Part I, paragraph 1 , the recipient shall fulfill the requirements relative to auditee responsibilities as provided in Subpart C of OMB Circular A- 133 , as revised. (4) If the recipient expends less than $500,000 for fiscal years ending after December 317 2003 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 6