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ATTACHMENT A FLORIDA SINGLE AUDIT ACT REQUIREMENTS The administration of resources awarded by the Department of State to the Grantee may be subject to audits and/or monitoring by the Department of State as described in this Addendum to the Grant Award;, Agreement. In addition to reviews of audits conducted in accordance with 2 CFR 200, Subpart F - Audit Requirements, and section 215.97, Florida Statutes (F.S.), as revised (see Audits below), monitoring procedures may include, but not be limited to, on-site visits by Department of State staff, limited scope audits as defined by 2 CFR 2 §200.425, or other procedures. By entering; into this agreement, the recipient agrees to- comply and cooperate with any monitoring procedures/processes deemed appropriate by the Department of State. In the event the Department of State determines that a limited scope audit of the recipient is appropriate, the recipient agrees to comply with any additional instructions provided by the Department of State staff to the recipient regarding such audit. The recipient fiuther agrees to comply and _cooperate with any inspections, reviews, investigations or audits deemed necessary by the Chief Financial -Officer (CF0) or Auditor General. Audits Part I: Federally Funded This,part.is applicable if the recipient is a state or local government or a nonprofit organization as defined in 2 CFR §200.90, §200.64, and §200.70. A recipient that expends 3750,000 or more in federal awards in its fiscal year must have a single or program - specific audit conducted' in accordance with the provisions of 2 CFR 200, Subpart F - Audit Requirements Exlubit l to this agreement lists the federal resources. awarded through the Department of State by this agreement. In determining the -federal awards expended in its fiscal year, the recipient shall consider all sources of federalawards, including federal resourcesreceived from the Department of State. The determination of amounts of federal awards expended should be in accordance with the guidelines established by 2 ICFR 200.502-503. An audit: of the recipient conducted by the Auditor General in accordance with the provisions of 2 CFR 200.514, will meet the requirement of this Part. 2. For the audit requirements addressed in Part I, paragraph 1, the recipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR 200.508-512. 3. A recipient that expends less than $750,000 in federal awards in its fiscal year is not required to have an audit conducted in accordance with the provisions of 2 CFR 200 subpart F - Audit Requirements. If the recipient expends less than $750,000. in federalawardsin its fiscal year and elects to have an audit conducted' in accordance with the provisions of 2 CFR 200, subpart F - Audit Requirements, the cost of the audit must be Page: I State Aid'to 121r dus Gcatu Agmeninu (F'unn DUS SA02) ('hinter B-21.41 l(^Na). Flodda Adninistratiee Cb&. I:flccti%c 03 2021)