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b . The RECIPIENT agrees to comply with the audit requirements of Section 215 . 97 , Florida Statutes , and those found in Exhibit C. Audit Requirements. This provision is applicable because the RECIPIENT qualifies as a non- state entity as defined in Section 215 . 97 (2) (m) , Florida Statutes . C . The RECIPIENT shall include the audit and record keeping requirements described above and in Exhibit C in all subcontracts and assignments with sub-recipients of State funds according to Section 215 . 97 , Florida Statutes . For purposes of this Agreement, " subrecipient" shall be defined in accordance with Section 215 . 97 (2) (x) , Florida Statutes . d. The RECIPIENT shall maintain financial records related to funds paid by the RECIPIENT to any parties for work on the matters that are the subject of this Agreement as required by law. The RECIPIENT shall submit a written independent audit report to the DEPARTMENT specifically covering the period of Agreement expenditures pursuant to Sections 215 . 97 and 11 . 45 , Florida Statutes , and other relevant laws . e . The RECIPIENT must provide copies of any audit referencing this Agreement, the audit transmittal letter, and any response to such audit to the DEPARTMENT within thirty (30) days of receipt by the RECIPIENT. f. Expenditures of state funds in accordance with this Agreement shall be in compliance with all laws , rules and regulations applicable to expenditures of state funds that are in effect at the time of any such expenditure, including, but not limited to, the Reference Guide for State Expenditures found at http : / /www. fldfs . com / aadir / reference-guide / reference-guide . htm. g. The DEPARTMENT may be charged only with allowable costs resulting from obligations incurred during the term of the Agreement. Any balance of unobligated cash that has been advanced or paid that is not authorized to be retained for direct program costs in a subsequent period must be refunded to the state. h . The RECIPIENT shall inform the DEPARTMENT of the type of FINAL AUDIT REPORT that will be delivered at the end of the Agreement. Acceptable audits include : 1 . Within forty- five (45) days following the completion of all of the Activities the RECIPIENT shall cause to be prepared at the RECIPIENT's expense and delivered to the DEPARTMENT a final audit report of an independent certified public accountant (or a firm thereof) licensed to practice in the State of Florida, stating the professional opinion that the RECIPIENT has complied with this Agreement (the Final Audit Report) . 2 . In lieu of providing the Final Audit Report in such manner, if the RECIPIENT has an annual audit by an independent certified public accountant (or a firm thereof) licensed to practice in the State of Florida, or if the RECIPIENT has a state single audit or state project- specific audit pursuant to Section 215 . 97 , Florida Statutes (the Florida Single Audit Act) , prepared for the fiscal year in which this Agreement concludes , the RECIPIENT may provide to the DEPARTMENT at the time when such audit is completed (but not more than nine (9) months following the end of the fiscal year of the RECIPIENT a report stating a professional opinion that the RECIPIENT has complied with this Agreement. Page 7 of 21