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Y <br /> Y <br /> organisation , or for - profit oraa .iisatlCTi r = <br /> r <br /> state resources * Recipient means a e . . . . . <br /> that receives state financial assistance direr = <br /> a state awarding agency . <br /> Anfi expends a total <br /> Be In the event that the Recipi . _ _ _ <br /> of state financial ass ' stance equal to or in = xoess o = <br /> $ 300 , 000 in any fiscal year of such Recipier _ = e - <br /> or pro — = ' S . <br /> = c - - - - <br /> Recipient must have a state single v � - - <br /> audit conducted for such fiscal year in arc rdan � e <br /> with Section 215 . 97 , F . S . , applicable rules of <br /> Executive Office of the Governor , rules of the <br /> Comptroller , and Chapter 10 . 600 , rules of the <br /> General . In determining the state financial - � - Qr <br /> assistance expended in its fiscal year , the Rec - = <br /> shall consider all sources of state financ _ al <br /> assistance , including state funds received from this <br /> Department resource , except that state financia - <br /> assistance received by a Nonstate entity for federal <br /> financial assistance and state matching requlre .= e. ._ = s <br /> shall be excluded from consideration . <br /> Co Audits conducted pursuant to Section 215 . 97 , F . S . , <br /> shall be : ( 1 ) performed annually , and ( 2 ) corduc = ed by <br /> independent auditors in accordance with auditing <br /> standards as stated in rules of the Auditor General . <br /> D . Regardless of the amount of the state financial <br /> assistance , the provisions of Section 215 . 97 , F . S . , do <br /> not exempt a Nonstate entity from compliance with <br /> provisions of law relating to maintaining records <br /> concerning state financial assistance to such Nonstate <br /> entity or allowing access and examination of those <br /> , Qr <br /> records by the state awarding agency , the Comptro � � <br /> or the Auditor General . <br /> E . If the Nonstate entity does not meet the threshc - d <br /> requiring the state single audit , such Nonstate entity <br /> must meet terms and conditions specified in this <br /> written agreement with the state awarding agency . <br /> F . Each state awarding agency shall : <br /> ( 1 ) �- information needed b the <br /> Provide � o a Re . � pien , <br /> Recipient to comply with the requirem = : = s c - <br /> Section 215 . 97 , F . S . <br />