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A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK ATTACHMENT A FLORIDA SINGLE AUDIT ACT REQUIREMENTS AUDIT REQUIREMENTS The adninistration of resources awarded by the Departnnenit 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 Agteernent. Monitoring 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 lunited to, on-site visits by Department of State staff; }united scope audits as defined by 2 CFR 2 §200.425, or other procedures. By entering into this agreen=it, the recipient agrees to comply and cooperate with any rrnonitoring 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. 'Ilse recipient further agrees to comply and cooperate with any inspections, reviews, investigations or audits deemed necessary by the Chief Financial Officer (CFO) 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 $750,000 or more in federal awards in its fiscal year must have a single or program- specific audit conducted in accordance with the provisions of2 CFR 200, Subpart F - Audit Requirements. Exhibit 1 to this agreement lists the federal resources awarded through the Depantrnerit of State by this agreement. In detemi ng the federal awards expended in its fiscal year, the recipient shall consider all sources of federal awards, ircl ding federal resources received from the Department of State. The detemination of armurits of federal awards expended should be in accordance with the guidelines established by 2 CFR 200.502-503. An audit ofthe recipient conducted by the Auditor General in accordance with the provisions of2 CFR 200.514, will meet the requirement of this Part. 2. For the audit requirements addressed in Part I, paragraph 1, the recipient shall fiilfill the requirements relative to auditee responslbnlities as provided in 2 CFR 200.508-512. 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 of2 CFR 200, subpart F - Audit Requirements. Ifthe recipient expends less than $750,000 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of2 CFR 200, subpart F - Audit Requirements, the cost of the audit rriust be paid from rnon-federal resources (ie., the cost of such an audit must be paid from recipient resources obtained from other than foderal entimes). Part II: State Funded Page: 9 State Aid to Libraries Gant Agreement (Form DLIS/SA02) Chapter 1&2.011(2xa), Florida Administrative Code, Effective 05-2023