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agents , contractors , subcontractors , consultants , and/or subconsultants are not agents of the DEPARTMENT as a result of this Agreement for purposes other than those set out in Section 337 . 274 , Florida Statutes . E . Recipients of state funds are to have audits done annually using the following criteria : State awards will be identified using the Catalog of State Financial Assistance (CSFA) title and number, award number and year, and name of the awarding state agency . In the event that the recipient expends a total amount of State awards (i . e . , State financial assistance provided to the recipient to carry out a State project) equal to or in excess of $ 500 , 000 in any fiscal year of such recipient, the recipient must have a State single or project-specific audit for such fiscal year in accordance with Section 215 . 97 , Florida Statutes ; applicable rules of the Executive Office of the Governor and the Comptroller, and Chapter 10 . 600 , Rules of the Auditor General . In connection with the audit requirements addressed in the paragraph above , the recipient shall ensure that the audit complies with the requirements of Section 215 . 97 (7) , Florida Statutes . This includes submission of a reporting package as defined by Section 215 . 97 (2 ) (d ) , Florida Statutes , and Chapter 10 . 600 , Rules of the Auditor General . If the recipient expends less than $500 , 000 in State awards in its fiscal year, an audit conducted in accordance with the provisions of Section 215 . 97 , Florida Statutes , is not required . In the event that the recipient expends less than $ 500 , 000 in State awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of Section 215 . 97 , Florida Statutes , the cost of the audit must be paid from non -State funds (i . e . , the cost of such an audit must be paid from recipient funds obtained from other than State entities) . Reporting Packages and management letters generated from audits conducted in accordance with Section 215 . 97 , Florida Statutes , and Chapter 10 . 600 , Rules of the Auditor General shall be submitted to the awarding FDOT office , by the recipient, within 30 days of receiving it. The afore mentioned items are to be received by the appropriate FDOT office no later than 9 months after the end of the recipient's fiscal year. The recipient shall follow up and take corrective action on audit findings . Preparation of a summary schedule of prior year audit findings , including corrective action and current status of the audit finding is required . Current year audit findings require corrective action and status of finding . Project records shall be retained and available for at least 5 years from the date the audit report is issued . Records related to unresolved audit findings , appeals , or litigation shall be retained until the action is completed or the dispute is resolved . Access to project records and audit workpapers shall be given FDOT, the Comptroller, and the Office of the Auditor General . The recipient shall submit required audit documentation as follows : A Financial Reporting Package of audits conducted in accordance with Section 215 . 97 , Florida Statutes , and Chapter 10. 600, Rules of the Auditor General shall be sent to : 6 OF 9