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20. Accounting Requirements. The Grantee must maintain an accounting system that provides a complete record of the use of all grant funds as follows: a) The accounting system must be able to specifically identify and provide audit trails that trace the receipt, maintenance and expenditure of state funds; b) Accounting records must adequately identify the sources and application of funds for all grant activities and must classify and identify grant funds by using the same budget categories that were approved in the grant application. If Grantee's accounting system accumulates data in a different format than the one in the grant application, subsidiary records must document and reconcile the amounts shown in the Grantee's accounting records to those amounts reported to the Division; c) An interest-bearing checking account or accounts in a state or federally chartered institution may be used for revenues and expenses described in the Scope of Work and detailed in the Estimated Project Budget; d) The name of the account(s) must include the grant award number; e) The Grantee's accounting records must have effective control over and accountability for all funds, property and other assets; and f) Accounting records must be supported by source documentation and be in sufficient detail to allow for a proper pre -audit and post -audit (such as invoices, bills and canceled checks). 21. Availability of State Funds. The State of Florida's performance and obligation to pay under this Agreement are contingent upon an annual appropriation by the Florida Legislature. In the event that the state funds upon which this Agreement is•dependent are withdrawn, this Agreement will be automatically terminated and the Division shall have no further liability to the Grantee beyond those amounts already expended prior to the termination date. Such termination will not affect the responsibility of the Grantee under this Agreement as to those funds previously distributed. In the event of a state revenue shortfall, the total grant may be reduced accordingly. 22. Lobbying. The Subgrantee will not use any grant funds for lobbying the state legislature, the state judicial branch or any state agency. 23. Independent Contractor Status of Grantee. The Grantee, if not a state agency, agrees that its officers, agents and employees, in performance of this Agreement, shall act in the capacity of independent contractors and not as officers, agents or employees of the state. The Grantee is not entitled to accrue any benefits of state employment, including retirement benefits -and any other rights or privileges connected with employment by the State of Florida. State Aid to Libraries Grant Agreement Page 6 of 17 Chapter 1B -2.011(2)(a), Florida Administrative Code, Effective 4-2015.