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a. In addition to reviews of audits conducted in accordance with Section 215.97, Florida Statutes, monitoring procedures to monitor the County's use of state financial assistance may include but not be limited to on- site visits by Department staff and/or other procedures including, reviewing any required performance and financial reports, following up, ensuring corrective action, and issuing management decisions on weaknesses found through audits when those findings pertain to state financial assistance awarded through the Department by this Agreement. By entering into this Agreement, the County agrees to comply and cooperate fully with any monitoring procedures/processes deemed reasonably appropriate by the Department. The County further agrees to comply and cooperate with any inspections, reviews, investigations, or audits deemed necessary by the Department, the Department of Financial Services (DFS) or State of Florida Auditor General. b. The County, a nonstate entity as defined by Section 215.97(2)(m), Florida Statutes, as a recipient of state financial assistance awarded by the Department through this Agreement is subject to the following requirements: i. In the event the County meets the audit threshold requirements established by Section 215.97, Florida Statutes, the County must have a State single or project -specific audit conducted for such fiscal year in accordance with Section 215.97, Florida Statutes; applicable rules of the Department of Financial Services; and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for- profit organizations), Rules of the Auditor General. Exhibit "D" to this Agreement, State Financial Assistance (Florida Single Audit Act), indicates state financial assistance awarded through the Department by this Agreement needed by the County to further comply with the requirements of Section 215.97, Florida Statutes. In determining the state financial assistance expended in a fiscal year, the County shall consider all sources of state financial assistance, including state financial assistance received from the Department by this Agreement, other state agencies and other nonstate entities. State financial assistance does not include Federal direct or pass- through awards and resources received by a nonstate entity for Federal program matching requirements. ii. In connection with the audit requirements, the County shall ensure that the audit complies with the requirements of Section 215.97(8), Florida Statutes. This includes submission of a financial reporting package as defined by Section 215.97(2)(e), Florida Statutes, and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. iii. In the event the County does not meet the audit threshold requirements established by Section 215.97, Florida Statutes, the County is exempt for such fiscal year from the state single audit requirements of Section 215.97, Florida Statutes. However, the County must provide a single audit exemption statement to the Department at FDOTSingleAudit@dot.state.tl.us no later than nine months after the end of the County's audit period for each applicable audit year. In the event the County does not meet the audit threshold requirements established by Section