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PART II : STATE FUNDED This part is applicable if the recipient is a nonstate entity as defined by Section 215 . 97 ( 2 )( m ) , Florida Statutes . 1 . 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 Department of Financial Services ; and Chapters 10 . 550 ( local governmental entities ) or 10 . 650 ( nonprofit and for- profit organizations ) , Rules of the Auditor General . EXHIBIT 1 to this Attachment indicates state financial assistance awarded through the Department of Environmental Protection 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 Department of Environmental Protection , other state agencies , and other nonstate entities . State financial assistance does not include Federal direct or pass-through awards and resources received by a nonstate entity for Federal program matching requirements . 2 . In connection with the audit requirements addressed in Part II , 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 financial reporting package as defined by Section 21597 (2 ) , Florida Statutes , and Chapters 10 . 550 ( local governmental entities ) or 10 . 650 ( nonprofit and for-profit organizations ) , Rules of the Auditor General . 3 . If the recipient expends less than $ 500 , 000 in state financial assistance in its fiscal year, an audit conducted in accordance with the provisions of Section 215 . 97 , Florida Statutes , is not required . In the event that the recipient expends less than $ 500 , 000 in state financial assistance in its fiscal year, and elects to have an audit conducted in accordance with the provisions of Section 215 . 97 , Florida Statutes , the cost of the audit must be paid from the non - state entity ' s resources ( i . e . , the cost of such an audit must be paid from the recipient ' s resources obtained from other than State entities ) . 4 . For information regarding the Florida Catalog of State Financial Assistance ( CSFA ) , a recipient should access the Florida Single Audit Act website located at littps : //apps . f1dfs . com/Tsaa for assistance . In addition to the above websites , the following websites may be accessed for information : Legislature 's Website at http : //www . le �y . state . fl . us/ Welcome/ index . cfm, State of Florida ' s website at http : i%www . m�lorida . com% , Department of Financial Services ' Website at http : // www . fldfs . com,% and the Auditor General ' s Website at http : //www . state . fl . us/auden . PART III : OTHER AUDIT REQUIREMENTS (NOTE: This part would be used to specific tiny additional audit requirements imposed by the State awarding entity that are solely a matter of that State awarding entity 's policy (i. e. , the audit is not required by Federal or State laws and is not in conflict rvitb other Federal or State audit requirements ) . Pursuant to Section 215 . 97(8) , Florida Statutes , State agencies may conduct or arrange for audits of State financial assistance that are in addition to audits conducted in accordance with Section 215 . 97, Florida Statutes . In such fill event, the State awarding agency must arrange for funding the full cost of such additional audits .) PART IV : REPORT SUBMISSION 1 . Copies of reporting packages for audits conducted in accordance with OMB Circular A - 133 , as revised , and required by PART I of this Attachment shall be submitted , when required by Section . 320 ( d ) , OMB Circular A- 133 , as revised , by or on behalf of the recipient directly to each of the following : DE : N s5-2 ( 5 ( 03 /09 ) DEP Agreement No . 60182 , Attachment E - 2 , Page 2 of 5