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( d ) If the Recipient is a State or local government or a non -profit organization as defined in OMB Circular A- 133 , as revised , and in the event that the Recipient expends $ 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 shows the Federal resources awarded through the Division by 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 Division . 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 for auditee responsibilities as provided in Subpart C of OMB Circular A- 133 , as revised . If the Recipient expends less than $ 500 , 000 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 Recipient expends less than $ 500 , 000 in Federal awards in its fiscal year and chooses to have an audit conducted in accordance with the provisions of OMB Circular A- 133 , as revised , the cost of the audit must be paid from non - Federal funds . ( e ) Send copies of reporting packages for audits conducted in accordance with OMB Circular A- 133 , as revised , and required by subparagraph ( d ) above , when required by Section . 320 ( d ) , OMB Circular A- 133 , as revised , by or on behalf of the Recipient to : The Division at each of the following addresses : Department of Community Affairs Office of Audit Services 2555 Shumard Oak Boulevard Tallahassee , Florida 32399-2100 [also send an electronic copy to aurilla . parrish@dca . state .fl . us] and Division of Emergency Management Finance and Administration 2555 Shumard Oak Boulevard Tallahassee , Florida 32399 -2100 Send the Single Audit reporting package and Form SF-SAC to the Federal Audit Clearinghouse by submission online at http : //harvester. census . gov/fac/collect/ddeindex . htm1 3