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ATTACHMENT E4 REVISED SPECIAL AUDIT REQUIREMENTS The administration of resources awarded by the Department of Environmental Protection (which may be referred to as the "Department ", "DEP ", "FDEP " or "Grantor ". or other name in the contract/agreement) to the recipient (which may be referred to as the "Contractor " Grantee " or other name in the contract/agreement) may be subject to audits and/or monitoring by the Department of Environmental Protection , as described in this attachment . 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 Department 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 Department of Environmental Protection . In the event the Department of Environmental Protection determines that a limited scope audit of the recipient is appropriate, the recipient agrees to comply with any additional instructions provided by the Department 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 Chief Financial Officer or Auditor General . AUDITS PART l : 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 . I . 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 funds awarded through the Department of Environmental Protection 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 the Department of Environmental Protection . 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 of OMB Circular A - 133 , as revised , will meet the requirements of this part . 2 . 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 . 3 . 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) . 4 . The recipient may access information regarding the Catalog of Federal Domestic Assistance (CFDA) via the internet at httu : // 12 . 46.245 . 173/cfda /cfda . htmi . DEP 55 -215 (02/07) DEP Agreement No . G0143 , Attachment E- 1 , Page I of 5