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s � The Department of Community Affairs at each of the following addresses : Department of Community Affairs Office of Audit Services 2555 Shumard Oak Boulevard Tallahassee , Florida 32399-2100 And Department of Community Affairs Division of Emergency Management Bureau of Compliance Planning and Support 2555 Shumard Oak Boulevard Tallahassee , Florida 32399-2100 The Auditor General ' s Office at the following address : Auditor General ' s Office Room 401 , Claude Pepper Building 111 West Madison Street Tallahassee , Florida 32399- 1450 4 . Any reports , management letter, or other information required to be submitted to the Department pursuant to this Agreement shall be submitted timely in accordance with OMB Circular A- 133 , Florida Statutes , and Chapters 10 . 550 ( local governmental entities) or 10 . 650 ( nonprofit and for- profit organizations) , Rules of the Auditor General , as applicable . 5 . Recipients , when submitting financial reporting packages to the Department for audits done in accordance with OMB Circular A- 133 or Chapters 10 . 550 ( local governmental entities) or 10 .650 ( nonprofit and for-profit organizations) , Rules of the Auditor General , should indicate the date that the reporting package was delivered to the Recipient in correspondence accompanying the reporting package. (f) The Recipient shall retain sufficient records demonstrating its compliance with the terms of this agreement for a period of five years from the date the audit report is issued , and shall allow the Department, or its designee , the Comptroller, or Auditor General access to such records upon request. The recipient shall ensure that audit working papers are made available to the Department, or its designee , the Comptroller, or Auditor General upon request for a period of five years from the date the audit report is issued , unless extended in writing by the Department. (g ) In the event the audit shows that the entire funds disbursed hereunder, or any portion thereof, were not spent in accordance with the conditions of this Agreement, the Recipient shall be held liable for reimbursement to the Department of all funds not spent in accordance with these applicable regulations and Agreement provisions within thirty ( 30) days after the Department has notified the Recipient of such non-compliance . ( h ) The Recipient shall retain all financial records , supporting documents , statistical records , and any other documents pertinent to this contract for a period of five years after the date of submission of the final expenditures report. However, if litigation or an audit has been initiated prior to the expiration of the five-year period , the records shall be retained until the litigation or audit findings have been resolved . ( i) The Recipient shall have all audits completed in accordance with § 215 . 97 , Fla . Stat, by an independent certified public accountant ( IPA) who shall either be a certified public accountant or a 7