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Cooperative Agreement No. Li0AC20366 <br /> Page 12of16 <br /> State, local and Indian tribal governments or Subpart F, Section 12.961 for institutions of higher <br /> education, hospitals, other non -profit and all other organizations. <br /> 2. All other changes shall be made by means of a bilateral modification to the <br /> agreement. No oral statement made by any person, or written statement by any person other than <br /> the GMO, shall be allowed in any manner or degree to modify or otherwise effect the terms of <br /> the Agreement. <br /> 3. All requests for modification of the agreement shall be made in writing, provide a <br /> full description of the reason for the request, and be sent to the attention of the GMO. Any <br /> determination to provide follow -on funding for continuation of a project is solely at the <br /> discretion of the BLM. <br /> E. Budget and Program Plan Revision. The budget plan is the financial expression of the <br /> project or program as approved during the award process. Recipients are required to report <br /> deviations from budget and program plans and request prior approval from the GMO for budget <br /> and program plan revisions if the Federal share of the project exceeds $100,000, and the <br /> cumulative amount of the transfer exceeds or is expected to exceed 10 percent of the total budget <br /> approved by the BLM. No revision or transfer of funds shall be used for purposes other than <br /> those consistent with the original intent of the award. <br /> F. Audit Requirements. <br /> 1. Non - Federal entities that expend $500,000 or more during a year in Federal awards <br /> shall have a single or program- specific audit conducted for that year in accordance with the <br /> Single Audit Act Amendments of 1996 (31 U.S.C. 7501 -7507) and revised OMB Circular A- <br /> 133, which is available at http: / /www.whitehouse.gov /omb /grants /grants circulars.html. <br /> 2. Federal awards are defined as Federal financial assistance and Federal cost - <br /> reimbursement contracts that non - Federal entities receive directly from Federal awarding <br /> agencies or indirectly from pass - through entities. They do not include procurement contracts, <br /> under grants or contracts, used to buy goods or services from vendors. Non-Federal entities that <br /> expend less than $500,000 for a fiscal year in Federal awards are exempt from Federal audit <br /> requirements for that year, except as noted in A -133, §_215(a), but records must be available for <br /> review or audit by appropriate officials of the Federal agency, pass - through entity, and General <br /> Accounting Office (GAO). <br /> 3. Audits shall be made by an independent auditor in accordance with generally <br /> accepted government auditing standards covering financial audits. Additional audit requirements <br /> applicable to this agreement are found at 43 CFR 12.66 or 43 CFR 12.926, as applicable. <br /> General guidance on the single audit process is included in a pamphlet titled, Highlights of the <br /> Single Audit Process" which is available on the internet at <br /> http: / /www. dot .gov /ost/m60 /grant/sincontact.htm . Additional information on single audits is <br /> available from the Federal Audit Clearinghouse at http: //harvester.census.gov /sac /. <br /> G. Metric Conversion. All performance and final reports, other reports, or publications, <br /> produced under this agreement, shall employ the metric system of measurements to the <br /> maximum extent practicable. Both metric and inch -pound units (dual units) may be used if <br /> necessary during and transition period(s). However, the recipient may use non -metric <br />