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v D n and aids appropriations pursuant to a contract or grant to any person or organization unless the terms of the grant or contract prohibit the expenditure of funds for the purpose of lobbying the Legislature, the judicial branch, or a state agency. The following provisions of A through G are not applicable to procurement contracts used to buy goods or services from vendors, but are only applicable to a contractor subject to the Florida Single Audit Act. A. There are uniform state audit requirements for state financial assistance provided by state agencies to Nonstate entities to carry out state projects in accordance with and subject to requirements of Section 216.3491, Florida Statutes (F.S.), which may be applicable to and binding upon Recipient. Nonstate entity means a local governmental entity, nonprofit organization, or for- profit organization that receives a state award. Recipient means a Nonstate entity that receives a state award directly from a state awarding agency. B. In the event that the Recipient expends a total amount of state awards equal to or in excess of $300,000 in any fiscal year of such Recipient, the Recipient must have a state single or project -specific audit conducted for such fiscal year in accordance with Section 216.3491, F.S., applicable rules of the Executive Office of the Governor, rules of the Comptroller, and Chapter 10.600, rules of the Auditor General. In determining the state awards expended in its fiscal year, the Recipient shalt consider all sources of state awards, including state funds received from this Department award, except that state awards received by a Nonstate entity for federal program matching requirements shall be excluded from consideration. C. Audits conducted pursuant to Section 216.3491, F.S., shall be. (1) performed annually, and (2) conducted by independent auditors in accordance with auditing standards as stated in rules of the Auditor General. D. Regardless of the amount of the state award, the provisions of Section 216.34991, F.S., do not exempt a Nonstate entity from compliance with provisions of law relating to maintaining records concerning state awards to such Nonstate entity or allowing access and examination of those records by the state awarding agency, the Comptroller, or the Auditor General. E. If the Nonstate entity does not meet the threshold requiring the state single audit, such Nonstate entity must meet terms and conditions specified in this written agreement with the state awarding agency. F. Each state agency that makes state awards shall: (1) Provide for each state award to a Recipient . Information needed by the Recipient to comply with the requirements of Section 216.3491, F.S. (2) Require the Recipient, as a condition of receiving state financial assistance, to allow the state awarding agency, the Comptroller, and the Auditor General access to the Recipient's records and the Recipient's independent auditor's working papers as necessary for complying with the requirements of Section 216.3491, F.S. The Recipient is required to retain sufficient records demonstrating its compliance with. the terms of this agreement for a period of three years from the date of the audit report is issued, and shall allow the Department of Agriculture and Consumer Services or its designee, access to such records upon request. (3) Notify the Recipient that Section 216.3491, F.S., does not limit the authority of the