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ATTACHMENT A <br /> FLORIDA SINGLE AUDIT ACT REQUIREMENTS <br /> AUDIT REQUIREMENTS <br /> The administration of resources awarded by the Department of State to the Grantee may be subject to audits <br /> and/or monitoring by the Department of State as described in this Addendum to the Grant <br /> Award <br /> Agreement. <br /> MONITORING <br /> In addition to reviews of audits conducted in accordance with OMB Circular A - 133, as revised , and Section <br /> 215 .97, F. S . , monitoring procedures may include, but not be limited to, on -site visits by Department of <br /> State stat & limited scope audits as defined by OMB Circular A- 133 , as revised, and/or other procedures . <br /> By entering into this agreement, the recipient agrees to comply and cooperate with any monitoring <br /> procedures/processes deemed appropriate by the Department of State . In the event the Department of State <br /> determines that a limited scope audit of the recipient is appropriate, the recipient agrees to comply with any <br /> additional instructions provided by the Department of State staff to the recipient regarding such audit. The <br /> recipient further agrees to comply and cooperate with any inspections, reviews, investigations, or audits <br /> deemed necessary by the Chief Financial Officer or Auditor General . <br /> AUDITS <br /> PART I : FEDERALLY FUNDED <br /> This part is applicable if the recipient is a State or local government or a non -profit organization as defined <br /> in OMB Circular A- 133 , as revised. <br /> 1 . In the event that the recipient expends $ 500,000 or more in Federal awards in its fiscal year, the recipient <br /> must have a single or program-specific audit conducted in accordance with the provisions of OMB Circular <br /> A- 133, as revised . EXHIBIT I to this agreement indicates Federal resources awarded through <br /> the <br /> Department of State by this agreement. In determining the Federal awards expended in its fiscal year, the <br /> recipient shall consider all sources of Federal awards, including Federal resources received from the <br /> Department of State . The determination of amounts of Federal awards expended should be in accordance <br /> with the guidelines established by OMB Circular A- 133 , as revised . An audit of the recipient conducted by <br /> the Auditor General in accordance with the provisions OMB Circular A- 133 , as revised, will meet the <br /> requirements of this part. <br /> 2. In connection with the audit requirements addressed in Part I, paragraph 1 ., the recipient shall fulfill <br /> the <br /> requirements relative to auditee responsibilities as provided in Subpart C of OMB Circular A- 133 , as <br /> revised. <br /> 3 . If the recipient expends less than $500,000 in Federal awards in its fiscal year, an audit <br />conducted in <br /> accordance with the provisions of OMB Circular A - 133 , as revised, is not required. In the event that the <br /> recipient expends less than $500 ,000 in Federal awards in its fiscal year and elects to have <br /> an audit <br /> conducted in accordance with the provisions of OMB Circular A- 133 , as revised, the cost of the audit must <br /> be paid from non-Federal resources (i .e., the cost of such an audit must be paid from recipient resources <br /> obtained from other than Federal entities). <br /> 4 . The Internet web addresses listed below will assist recipients in locating documents referenced in the text <br /> of this agreement and the interpretation of compliance issues . <br /> State of Florida Department Financial Services (Chief Financial Officer) <br /> http://www. f I d fs.co m/ <br />