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El <br />• 110L. <br />40 <br />will be performed by an independent Certified Public Accountant <br />or other entity independent of the Subgrantee in accordance with <br />the standards of the Comptroller General as specified in the <br />General Accounting Office Standards for Audit of. Governmental <br />Organizations, Programs, Activities and Functions, and generally <br />accepted auditing standards established by the American Institute <br />of Certified Public Accountants. Theagreement nuMbgr of this <br />gXgnt; may be identified with the audit submitted, Such audit <br />shall also comply with the requirements of Sections 11.45, <br />216.349, and 2.16.3491, Florida Statutes and Chapter 10.550 and <br />10.600, Rules of the Auditor General, and, to the exte-tit <br />applicable, the Single Audit: Act. of 1984, as amended, 31 USC 7501 <br />through 7507, and OMA Circular A-133, ar, revised June 24, 1997, <br />or thereafter. if the Subgrantee is a private non-profit <br />organization, it shall submit an orctanization-wide audit. All <br />audits are due not later- than seven (7) months after the <br />termination of the entity's fiscal year. if the Subgrantee <br />expends less than $300,000 in Federal awards in its fiscal year, <br />an audit conducted in accordance with the provisions of. OMB <br />Circular A-133 is not required, but an audit may otherwise be <br />- required under Section 216.3491, Florida Statutes, and rules <br />adopted pursuant thereto. <br />b. The Grantee may require the Subgrantee to undertake <br />such further or additional audits as dctermired nuceusary ar <br />cpprnprinte including, blit noL limiLed to, paot and cur cnt <br />organization -wide audits. Such audits may be necessary to <br />Page 11 Eh-11iA-13� <br />