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(b) These records shall be available at all reasonable times for inspection , review , or <br /> audit by state personnel and other personnel duly authorized by the Department. "Reasonable V1 shall be <br /> construed according to circumstances , but ordinarily shall mean normal business hours of 8 : 00 a . m . to <br /> 5 :00 p . m . , local time , Monday through Friday . <br /> (c) The Recipient shall also provide the Department with the records , reports or financial <br /> statements upon request for the purposes of auditing and monitoring the funds awarded under this <br /> Agreement. <br /> (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, the 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 <br /> indicates Federal resources awarded through the Department by this Agreement. In determining the <br /> Federal awards expended in its fiscal year, the Recipient shall consider all sources of Federal awards , <br /> including Federal resources received from the Department. The determination of amounts of Federal <br /> awards expended should be in accordance with the guidelines established by OMB Circular A- 133 , as <br /> revised . An audit of the Recipient conducted by the Auditor General in accordance with the provisions of <br /> OMB 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 Recipient <br /> shall fulfill the requirements relative to auditee responsibilities as provided in Subpart C of OMB Circular <br /> 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 <br /> have an audit conducted in accordance with the provisions of OMB Circular A-133 , as revised , the cost of <br /> the audit must be paid from non-Federal resources (i .e . , the cost of such audit must be paid from <br /> Recipient resources obtained from other than Federal entities) . <br /> 11 <br />