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t ` <br /> except that state financial assistance received by a Nonstate entity for federal financial <br /> assistance and state matching requirements shall be excluded from consideration . <br /> C . Audits conducted pursuant to Section 215 . 97 , F . S . , shall be : ( 1 ) performed annually , and (2) <br /> conducted by an independent auditor in accordance with auditing standards as stated in <br /> rules of the Auditor General . <br /> D . Regardless of the amount of the state financial assistance , the provisions of Section 215 . 97 , <br /> F . S . , do not exempt a Nonstate entity from compliance with provisions of law relating to <br /> maintaining records concerning state financial assistance to such Nonstate entity or allowing <br /> access and examination of those records by the state awarding agency , the Chief Financial <br /> Officer, or the Auditor General . <br /> E . If the Nonstate entity does not meet the threshold requiring the state single audit , such <br /> Nonstate entity must meet terms and conditions specified in this written agreement with the <br /> state awarding agency . <br /> F . Each state awarding agency shall : <br /> ( 1 ) Provide to a Recipient , information needed by the Recipient to comply with the <br /> requirements of Section 215 . 97 , F . S . <br /> (2 ) Require the Recipient , as a condition of receiving state financial assistance , to allow <br /> the state awarding agency , the Chief Financial Officer, and the Auditor General <br /> access to the Recipient's records and the Recipient's independent auditor's working <br /> papers as necessary for complying with the requirements of Section 215 . 97 , F . S . <br /> The Recipient is required to retain sufficient records demonstrating its compliance <br /> with the terms of this agreement for a period of three years from the date the audit <br /> report is issued , and shall allow the department of Agriculture and Consumer <br /> Services or its designee , access to such records upon request . <br /> , ( 3 ) Notify the Recipient that Section 215 . 97 , F . S . , does not limit the authority of the state <br /> awarding agency to conduct or arrange for the conduct of additional audits or <br /> evaluations of state financial assistance or limit the authority of any state agency <br /> Inspector General , the Auditor General , or any other state official . <br /> (4 ) Be provided by Recipient one copy of each financial reporting package prepared in <br /> accordance with the requirements of Section 215 . 97 , F . S . The financial reporting <br /> package means the non-state entities financial statements , Schedule of State <br /> Financial Assistance , auditor's reports , management letter, auditee ' s written <br /> responses or corrective action plan , correspondence on the follow-up of prior years <br /> corrective actions taken , and such other information determined by the Auditor <br /> General to be necessary and consistent with the purposes of Section 215 . 97 , F . S . <br /> Copies of the financial reporting package required by this agreement shall be <br /> submitted by or on behalf of the Recipient directly to each of the following : <br /> (a ) The Department of Agriculture and Consumer Services <br /> Division of Administration <br /> 509 Mayo Building <br /> 407 South Calhoun Street <br /> Tallahassee , FL 32399-0800 <br /> ( b ) The Auditor Generals Office at the following address : <br /> 4 <br />