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ATTACHMENT A FLORIDA SINGLE AUDIT ACT REQUIREMENTS AUDIT 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. Monitoring In. addition to reviews of audits conducted in accordance with 2 CFR 200, Subpart F - Audit Requ»remerits, and section 215.97, Florida Statutes (F S.), as revised (see Audits below), monitoring procedures may include, but of be lined to, on-site visits by Departmerit of State staff; knnited scope audits as defined by 2 CFR 2 §200.425, or other procedures. By entering into this agreerrerrt, the recipient agrees to comply and cooperate with any monitoring procedures/processes deemed appropriate by the Department of State. In the event the Depattrrnent of State detenmims that a liniked scope audit of the recipient is appropriate, the recipient agrees to comply with any additional instructions provided by the Department of State staffto the recipient regarding such audit. The recipient firther 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 govemment 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 is fiscal year must have a single or prograrnrspecific audit conducted in accordance with the provisions of2 CFR 200, Subpart F - Audit RegWremerlts. Exhibit 1 to this agreement lists the federal resources awarded through the Department of State by this agreement. In deternirmng the federal awards expended in its fiscal year, the recipient shall consider all sources of federal awards, including federal resoruces received from the Department of State. The detmnination of armunts 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 of 2 CFR 200.514, will meet the requirement of this Part. 2. For the audit requireinerts addressed in Part I, paragraph 1, the recipient shall fiM the requirtnen s 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 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 mist be paid from rnor-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 Grant Agreement (FOm]DUS/SA02) Chapter IB-2.011(2xa), Florida Administrative Code, Effective)x x=