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( d ) If the Recipient is a State or local government or a non - profit organization as defined <br /> in OMB Circular A- 133 , as revised , and in the event that the Recipient expends $ 300 , 000 or more in <br /> Federal awards in its fiscal year , tine Recipient must have a single or program - specific audit conducted in <br /> accordance with the provisions of OMB Circular A- 133 , as revised . EXHIBIT 1 to this Agreement indicates <br /> Federal resources awarded through the Department by this Agreement . In determining the Federal <br /> awards expended in its fiscal year , the Recipient shall consider all sources of Federal awards , including <br /> Federal resources received from the Department . The determination of amounts of Federal awards <br /> expended should be in accordance with the guidelines established by OMB Circular A- 133 , as revised . <br /> An audit of the Recipient conducted by the Auditor General in accordance with the provisions of OMB <br /> Circular A- 133 , as revised , will meet the requirements of this paragraph . <br /> In connection with the audit requirements addressed in Paragraph 12 ( d ) above , the <br /> Recipient shall fulfill the requirements relative to auditee responsibilities as provided in Subpart C of OMB <br /> Circular A- 133 , as revised . <br /> If the Recipient expends less than $ 300 , 000 in Federal awards in its fiscal year , an audit <br /> conducted in accordance with the provisions of OMB Circular A- 133 , as revised , is not required . In the <br /> event that the Recipient expends less than $ 300 , 000 in Federal awards in its fiscal year and elects to have <br /> an audit conducted in accordance with the provisions of OMB Circular A- 133 , as revised , the cost of the <br /> audit must be paid from non - Federal resources ( i . e . , the cost of such audit must be paid from Recipient <br /> resources obtained from other than Federal entities ) . <br /> ( e ) Copies of reporting packages for audits conducted in accordance with OMB Circular <br /> A- 133 , as revised , and required by subparagraph ( d ) above shall be submitted , when required by Section <br /> . 320 ( d ) , OMB Circular A- 133 , as revised , by or on behalf of the Recipient directly to each of the following : <br /> The Department of Community Affairs at each of the following addresses : <br /> Department of Community Affairs <br /> Office of Audit Services <br /> 2555 Shumard Oak Boulevard <br /> Tallahassee , Florida 32399 -2100 <br /> and <br /> 11 <br />