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ATTACHMENT A FLORIDA SINGLE AUDIT ACT REQUIREMENTS The admrc»stration of resources awarded by the Departnent of State to the Grantee may be subject to audits and/or monitoring by the Department of State as described in this Addendurn to the Grant Award Agreement. In addition to reviews of auditss conducted in accordance with 2 CFR 200, Subpart F - Audit Requirements, ements, and section 215.97, Florida Statutes (F.S.), as revised (see Audits below), monitoring procedures may include, bort not be limited to, on-site visits by Department of State stag kited 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 detemrines that a limited scope audit ofthe recipient is appropriate, the recipient agrees to comply with any additional instructions provided by the Department of State staffto the recipient regni ing such audit. The recipient further agrees to comply and cooperate with any inspections, reviews, investigations or audits deemed necessary by the ChiefFinancial 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 organiTztion as defined in 2 CFR §200.90, §200.64, and §200.70. 1. A recipient that emends $750,000 or more in federal awards in its fiscal year must have a single or progranrspecific audit conducted in accordance with the provisions of2 CFR 200, Subpart F - Audit Requirements. Exhbit 1 to this agreement lists the federal resources awarded through the Department of State by this agreement. In detentnmmg the federal awards expended in its fiscal year, the recipient shall consider all sources of federal awards, including federal resources received from the Department of State. Tire determination of ammurts of federal awards expended should be in accordance with the guidelines established by 2 CFR 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 fiM the requirements relative to auditee responsibilities 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 of 2 CFR 200, subpart F - Audit Requirements. If the 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 of 2 CFR 200, subpart F - Audit Requirements, the cost of the audit must be paid from non-federal resources (ie., the cost of such an audit must be paid from recipient resources obtained from other than federal entities). Part II: State Funded Page: 10 State Aid to Libraries Gant Agreement (FormDLIS/SA02) Chapter 1 &2.011(2xa), Florida Administrative Code, Effective xx- xxv.