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ATTACHMENT A <br />FLORIDA SINGLE AUDIT ACT REQUIREMENTS <br />AUDIT REOUIREMENTS <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 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 staff, 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 1: 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 />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 1 to this agreement indicates Federal resources awarded through 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 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 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 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.fldfs.com/ <br />