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Is <br />C. Audits conducted pursuant to Section 215.97, F.S., <br />shall be: (1) performed annually, and (2) conducted 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 />records by the state awarding agency, the Comptroller, <br />or the Auditor General. <br />E. If the Nonstate entity does not meet the threshold <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) Provide to a Recipient, information needed by the <br />Recipient to comply with the requirements of <br />Section 215.97, F.S. <br />(2) Require the Recipient, as a condition of receiving <br />state financial assistance, to allow the state <br />awarding agency, the Comptroller, and the Auditor <br />General access to the Recipient's records and the <br />Recipient's independent auditor's working papers <br />as necessary for complying with the requirements <br />of Section 215.97, F.S. The Recipient is required <br />to retain sufficient records demonstrating its <br />compliance with the terms of this agreement for a <br />period of three years from the date the audit <br />report is issued, and shall allow the Department <br />of Agriculture and Consumer Services or its <br />designee, access to such records upon request. <br />(3) Notify the Recipient that Section 215.97, F.S., <br />does not limit the authority of the state awarding <br />agency to conduct or arrange for the conduct of <br />additional audits or evaluations of state <br />financial assistance or limit the authority of any <br />state agency Inspector General, the Auditor <br />General, or any other state official. <br />(4) Be provided by Recipient one copy of each <br />financial reporting package prepared in accordance <br />with the requirements of Section 215.97, F.S. The <br />