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or : cY - pry o _ � a <br /> oraaniZa � ion , <br /> source . <br /> that receives sRecip ,ent means a Ncns = _ <br /> state re " y � inanC _ al assis <br /> LGLC _ <br /> a state awarding agenc ,v . <br /> Be In the event that t- ne 9. ecJ pinnt , expendsC _ <br /> J <br /> of state financial ass - stance equate to O _ _ _ - - - <br /> $ 300 , 000 in any fiscal year of such <br /> zz�- have a state single or <br /> Recipient muss. � - - <br /> audit conducted for such fiscal year in acz : rda <br /> with Section 215 . 97 , F . S . , applicable rules o - _ - - - <br /> Executive Office of the Governor , rules Of = he <br /> Comptroller , and Chapter 10 . 600 , rules Of = h e : - - <br /> General . In determining the state financia - <br /> assistance expended in its fiscal year , the Rec - � - e = <br /> shall consider all sources of state financ _ al <br /> assistance , including state funds received = rcm -. ' s <br /> Department resource , except that state fi : a =icfe � _ � <br /> assistance received by a Nonstate entity for = <br /> financial assistance and state matching recuireT- = n = s <br /> shall be excluded from consideration . <br /> C . Audits conducted pursuant to Section 215 . 97 , F . � . , <br /> lly , and ( 2 ) ccr_ duc = ed by <br /> shall be : ( l ) performed annua <br /> independent auditors in accordance with auditing <br /> o <br /> standards as stated in rules of the Auditor Genera <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 Ncns : aLe <br /> entity or allowing access and examination of these <br /> records by the state awarding agency , the Comptroller , <br /> or the Auditor General . <br /> E . If the Nonstate entity does not meet the threshc = d _ <br /> requiring the state single audit , such Nons �. ate e . - - i = Y <br /> must meet terms and conditions specified in this <br /> written agreement with the state awarding agencV • <br /> F . Each state awarding agency shall : <br /> information needed A.; = he <br /> ; 1 ) Provide to a Recipient , ^ _ - <br /> Recipient to comply with the requireme �. _ s <br /> Section 215 . 97 , F . S . <br /> 4 <br />