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Florida Administrative Code (Last Updated: April 18, 2024) |
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69. Department of Financial Services |
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69I. Division of Accounting and Auditing |
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69I-5. State Financial Assistance |
1(1) State awards expended by a recipient or subrecipient are subject to audit under section 16215.97, F.S., 18the “Florida Single Audit Act.” Procurement contracts used to buy goods and services from vendors are outside the scope of the Act.
40(2) Form DFS-A2-NS, Florida Single Audit Act Checklist for Nonstate Organizations – Recipient/Subrecipient vs. Vendor Determination (Rev. 11/18) must be used to determine the applicability of the Florida Single Audit Act to nonstate organizations. State agencies, recipients, and subrecipients that provide state financial assistance to nonstate organizations must complete 89Form DFS-A2-NS prior to execution of the applicable award document (e.g., contract, grant, agreement) 103and retain it in their records.
109(3) Whenever a nonstate organization is determined to be a recipient or subrecipient of state or federal financial assistance, the applicable audit requirements referenced in Form DFS-A2-CL, 136Audit Requirements for Awards of State and Federal Financial Assistance (Rev. 11/18), 148must be included in the document that establishes the state’s, recipient’s, or subrecipient’s relationship with the nonstate entity.
166(4) Copies of Forms DFS-A2-NS and DFS-A2-CL, hereby incorporated by reference in this rule, may be obtained at 184http://www.flrules.org/Gateway/reference.asp?No=Ref-09996, 186http://www.flrules.org/Gateway/reference.asp?No=Ref-09994, 188respectively, or via the Department’s website at 195http://www.myfloridacfo.com/Division/AA/Forms/default.htm.
196Rulemaking Authority 198215.97(4) FS. 200Law Implemented 202215.97 FS. 204History–New 11-1-05, Amended 1-7-19.
