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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 audit must be paid from Recipient resources obtained from other than Federal entities). (e) Copies of reporting packages for audits conducted in accordance with OMB Circular A- 133, as revised , and required by subparagraph (d) above shall be submitted , when required by Section .320 (d ), OMB Circular A- 133, as revised , by or on behalf of the Recipient directl to each of the following: The Department of Community Affairs at each of the following addresses: Department of Community Affairs Office of Audit Services 2555 Shumard Oak Boulevard Tallahassee , Florida 32399-2100 and Division of Emergency Management Bureau of Recovery and Mitigation 2555 Shumard Oak Boulevard Tallahassee, Florida 32399-2100 The Federal Audit Clearinghouse designated in OMB Circular A-133 , as revised (the number of copies required by Sections .320(d )( 1 ) and (2), OMB Circular A- 133 , as revised , should be submitted to the Federal Audit Clearinghouse), at the following address: Federal Audit Clearinghouse Bureau of the Census 1201 East 10th Street Jeffersonville , IN 47132 Other Federal agencies and pass-through entities in accordance with Sections .320 (e) and (f) , OMB Circular A-133, as revised . (f) Pursuant to Section .320 (f) , OMB Circular A-133 , as revised , the Recipient shall submit a copy of the reporting package described in Section .320 (c) , OMB Circular A- 133 , as revised, and any management letter issued by the auditor, to the Department at each of the following addresses: Department of Community Affairs Office of Audit Services 2555 Shumard Oak Boulevard Tallahassee, Florida 32399-2100 and 4