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the requirements relative to auditee responsibilities as provided in Subpart C of OMB Circular A-133, as revised. <br />If the Recipient expends less than $300,000 in Federal awards in its fiscal year, an audit conducted in <br />accordance with the provisions of OMB Circular A-133, as revised, is not required. In the event that the Recipient <br />expends less than $300,000 in Federal awards in its fiscal year and elects to have an audit conducted in accordance <br />with the provisions of OMB Circular A-133, as revised, the cost of the audit must be paid from non -Federal <br />resources (i.e., the cost of such audit must be paid from Recipient resources obtained from other than Federal <br />entities). <br />(e) Copies of reporting packages for audits conducted in accordance with OMB Circular A-133, <br />as revised, and required by subparagraph (d) above shall be submitted, when required by Section .320 (d), OMB <br />Circular A-133, as revised, by or on behalf of the Recipient directly to each of the following: <br />Department of Financial Services <br />Division of State Fire Marshal <br />11655 NW Gainesville Rd. <br />Ocala, FL 34482-1486 <br />The Federal Audit Clearinghouse <br />designated in OMB <br />Circular A-133, as revised (the <br />number of copies required <br />by <br />Sections 320(d)(1) and (2), OMB <br />Circular A-133, as <br />revised, should be submitted to <br />the Federal Audit , <br />Clearinghouse), at the following address: <br />Federal Audit Clearinghouse <br />Bureau of the Census <br />1201 East 10" Street <br />Jeffersonville, IN 47132 <br />Other Federal agencies and pass-through entities in accordance with Sections 320 (e) and (f), OMB Circular A-133, <br />as revised. <br />(f) Pursuant to Section 320 (f), OMB Circular A-133, as revised, the Recipient shall submit a <br />copy of the reporting package described in Section 320 (c), OMB Circular A-133, as revised, and any management <br />letter issued by the auditor, to the Department at each of the following addresses: <br />10 <br />