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} <br /> Y x <br /> organization , or for - profit organization <br /> state resources . Recipient means a Nonsta . e en - <br /> that <br /> =that receives state financial assistance <br /> a state awarding agency . <br /> Be In the event that the Recipient expends a _ otal <br /> of state financial assistance equal to or in exzess of <br /> $ 300 , 000 in any fiscal year of such Recipier_ t , t �: e <br /> Recipient must have a state single or pro .- . . . - - � c <br /> audit conducted for such fiscal year in acz :; rda - z . <br /> with Section 215 . 97 , F . S . , applicable rules of the <br /> Executive Office of the Governor , rules of the <br /> Comptroller , and Chapter 10 . 600 , rules of the A-�: .Jytor <br /> General . In determining the state financial <br /> assistance expended in its fiscal year , the Rec _ _Uient <br /> shall consider all sources of state financial <br /> assistance , including state funds received from this <br /> Department resourcer except that state financial <br /> assistance received by a Nonstate entity for federal <br /> financial assistance and state matching rege re .ner_ ts <br /> shall be excluded from consideration . <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 GeneY .= l . <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 threshed <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 neeed by the <br /> Recipient to comply with the requireme ^ ': s of <br /> Section 215 . 97 , F . S . <br />