Can you tell me how to do everything correctly?
No
I can point you to the documentation.
But most recipes are unique, so there are no step by step instructions and nobody to help with some specific issue.
Creating a recipe can be non-trivial task. Be clear about that before you start.
In this case there are no Android build instructions:
And I don't know what flac-OS files are, but they are arch specific and don't exist for ARM
If your goal is a wrapper around Google Speech, this might be the difficult route.
Or maybe you'll get it to work with no problem :) Good luck.
Requirements in buildozer.spec*