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( d ) If the Recipient is a State or local government or a non -profit organization as defined <br /> in OMB Circular A- 133 , as revised , and in the event that the Recipient expends $ 500 , 000 or more in <br /> Federal awards in its fiscal year, the Recipient must have a single or program -specific audit conducted in <br /> accordance with the provisions of OMB Circular A- 133 , as revised . EXHIBIT 1 to this Agreement shows <br /> the Federal resources awarded through the Division by this Agreement . In determining the Federal <br /> awards expended in its fiscal year , the Recipient shall consider all sources of Federal awards , including <br /> Federal resources received from the Division . The determination of amounts of Federal <br /> awards expended should be in accordance with the guidelines established by OMB Circular A - 133 , as <br /> revised . An audit of the Recipient conducted by the Auditor General in accordance with the provisions of <br /> OMB Circular A- 133 , as revised , will meet the requirements of this paragraph . <br /> In connection with the audit requirements addressed in this Paragraph 6 ( d ) above , the Recipient <br /> shall fulfill the requirements for auditee responsibilities as provided in Subpart C of OMB Circular A- 133 , <br /> as revised . <br /> If the Recipient expends less than $ 500 , 000 in Federal awards in its fiscal year, an audit <br /> conducted in accordance with the provisions of OMB Circular A- 133 , as revised , is not required . In the <br /> event that the Recipient expends less than $ 500 , 000 in Federal awards in its fiscal year and chooses to <br /> have an audit conducted in accordance with the provisions of OMB Circular A- 133 , as revised , the cost of <br /> the audit must be paid from non - Federal funds . <br /> ( e ) Send copies of reporting packages for audits conducted in accordance with OMB <br /> Circular A- 133 , as revised , and required by subparagraph ( d ) above , when required by Section . 320 ( d ) , <br /> OMB Circular A- 133 , as revised , by or on behalf of the Recipient to : <br /> The Division at the following address : <br /> Division of Emergency Management <br /> Office of Inspector General <br /> 2555 Shumard Oak Boulevard <br /> Tallahassee , Florida 32399-2100 <br /> Send the Single Audit reporting package and Form SF- SAC to the Federal Audit Clearinghouse by <br /> submission online at <br /> http : // harvester. census . gov/fac/collect/ddeindex , htmI <br /> And to any other Federal agencies and pass-through entities in accordance with Sections . 320 ( e ) and (f) , <br /> OMB Circular A- 133 , as revised . <br /> ( f) Pursuant to Section . 320 ( f) , OMB Circular A- 133 , as revised , the Recipient shall send <br /> a copy of the reporting package described in Section . 320 ( c) , OMB Circular A- 133 , as revised , and any <br /> management letter issued by the auditor, to the Division at the following address : <br /> Division of Emergency Management <br /> Office of Inspector General <br /> 2555 Shumard Oak Boulevard <br /> Tallahassee , Florida 32399-2100 <br /> 3 <br />