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ATTACHMENT C REQUIREMENTS OF THE FLORIDA AND FEDERAL SINGLE AUDIT ACTS The administration of resources awarded by the Florida Fish and Wildlife Conservation Commission (Commission) to the Contractor/Grantee (recipient) may be subject to audits and/or monitoring by the Commission as described in this section . MONITORING In addition to reviews of audits conducted in accordance with OMB Circular A-133 and Section 215.97, F.S . , as revised (see "AUDITS" below), monitoring procedures may include , but not be limited to, on-site visits by Commission staff, limited scope audits as defined by OMB Circular A-133, as revised , and/or other procedures . By entering into this agreement, the recipient agrees to comply and cooperate with any monitoring procedures/processes deemed appropriate by the Commission . In the event the Commission determines that a limited scope audit of the recipient is appropriate, the recipient agrees to comply with any additional instructions provided by the Commission staff to the recipient regarding such audit. The recipient further agrees to comply and cooperate with any inspections , reviews , investigations, or audits deemed necessary by the Comptroller or Auditor General . AUDITS PART I : FEDERALLY FUNDED This part is applicable if the recipient is a State or local government or a non-profit organization as defined in OMB Circular A- 133, as revised . In the event that the recipient expends $ 500 ,000 or more in Federal awards in its fiscal year, the recipient must have a single or program-specific audit conducted in accordance with the provisions of OMB Circular A- 133, as revised . EXHIBIT 1 to this agreement indicates Federal resources awarded through the Commission by this agreement. In determining the Federal awards expended in its fiscal year, the recipient shall consider all sources of Federal awards , including Federal resources received from Commission . The determination of amounts of Federal awards expended should be in accordance with the guidelines established by OMB Circular A- 133, as revised . An audit of the recipient conducted by the Auditor General in accordance with the provisions OMB Circular A-133, as revised , will meet the requirements of this part. In connection with the audit requirements addressed in Part I , paragraph 1 . , the recipient shall fulfill the requirements relative to auditee responsibilities as provided in Subpart C of OMB Circular A-133, as revised . If the recipient expends less than $500, 000 in Federal awards in its fiscal year, an audit conducted in accordance with the provisions of OMB Circular A-133, as revised , is not required . In the event that the recipient expends less than $500, 000 in Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of OMB Circular A-133, as revised , the cost of the audit must be paid from non-Federal resources ( i .e . , the cost of such an audit must be paid from recipient resources obtained from other than Federal entities). PART II : STATE FUNDED This part is applicable if the recipient is a non-state entity as defined by Section 215.97(2)(1), Florida Statutes. In the event that the recipient expends a total amount of state financial assistance equal to or in excess of $500 ,000 in any fiscal year of such recipient, the recipient must have a State single or project-specific audit for such fiscal year in accordance with Section 215. 97, Florida Statutes; applicable rules of the Executive Office of the Governor and the Comptroller; and Chapters 10 .550 (local governmental entities) or 10 .650 ( nonprofit and for-profit organizations), Rules of the Auditor General . EXHIBIT 1 to this agreement indicates state financial assistance awarded through the Commission by this agreement. In determining the state financial assistance expended in its fiscal year, the recipient shall consider all sources of state financial assistance, including state financial assistance received from the Commission other state agencies, and other non-state entities. State financial assistance does not include Federal direct or pass-through awards and resources received by a non- state entity for Federal program matching requirements . In connection with the audit requirements addressed in Part 11 , paragraph 1 , the recipient shall ensure that the audit complies with the requirements of Section 215 .97(7), Florida Statutes . This includes submission of a Page t of 3 , Attachment C