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If the Supervisor expends less than $ 500 , 000 ($300, 000 for fiscal years ending before December 31 , 2003) in federal awards in its fiscal year, an audit pursuant to OMB Circular A- 133 ( as revised) , is optional . If the Supervisor elects 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 resources ( i . e . , from sources other than federal entities) . 2. Other audits The Department may conduct a limited scope audit of federal funds as defined by OMB Circular A- 133 (as revised) or other financial analysis or review of federal funds as permitted by federal law . In the event the Department determines that such audit analysis , or review is appropriate , the Supervisor agrees to comply with any additional instructions provided by Department staff to the Supervisor regarding such process . If the Department determines that federal funds received under this Agreement were used for any unauthorized purpose or that the Supervisor did not comply with this agreement or state or federal requirements for receipt, expenditure, or accounting, the Supervisor must return or repay these federal funds in an amount sufficient to ensure or obtain compliance , including expenses for any corrective or remedial action . Additionally, the Department may withhold funds , otherwise due, in an amount sufficient to cover any costs associated with the limited scope audit or financial analysis or review to determine or ensure compliance . The Supervisor further agrees to comply and cooperate with any inspections , reviews , investigations , or audits of federal funds deemed necessary by the Department of State , Chief Financial Officer (CFO) or Auditor General . For additional guidance to state and federal monitoring and auditing requirements, refer to : http ,&/%lection. dos. state. fl. us/hava/index. shtml and http ://www. eac. gov. C . Reporting Copies of financial reporting packages as described in section . 320 ( c ) , OMB A - 133 (as revised) for audits conducted by or on behalf of the Supervisor pursuant to Section IV . 13 . 1 of this agreement , shall be submitted as required by sections . 320 (d ) of such circular to : Department of State Department of State Auditor General 's Office Federal Audit Division of Elections Office of Inspector General Room 401 , Pepper Bldg Clearinghouse R. A . Gray Building, Ste 316 R. A . Gray Bldg. , Rm 114A 111 West Madison St. Bureau of the Census 500 S. Bronough St. 500 S. Bronough Street Tallahassee, FL 1201 East 10i6 St, Tallahassee, FL 32399-0250 Tallahassee, FL 32399-0250 32399- 1450 Jeffersonville, IN 47132 Other Federal agencies and pass-through entities in accordance with Sections . 320 (e) and 69 , OMB Circular A - 133 (as revised) . Any reports , management letter, or other required information shall be submitted timely in accordance with OMB Circular A- 133 (as revised) , the Florida Single Audit Act , and Chapters 10 . 550 ( local governmental entities) or 10 . 650 (nonprofit and for-profit organizations ) , Rules of the Auditor General , as applicable . When submitting financial reporting packages to the Department for audits conducted in accordance with the aforementioned circular or Rules of the Auditor General , the Supervisor shall include within the information the date the Supervisor received the reporting package . MOA # 2012 - 2013 - 0001 - 3 -