Applicability, Format of Schedule, Types of State Financial Assistance, State Project Determination, Recipient/Subrecipient and Vendor Relationships, State Project Compliance Supplement, Criteria for Identifying Major State Projects, Criteria for ...
DEPARTMENT OF FINANCIAL SERVICES
Division of Accounting and Auditing
RULE NOS.:RULE TITLES:
69I-5.001Applicability
69I-5.003Format of Schedule
69I-5.004Types of State Financial Assistance
69I-5.005State Project Determination
69I-5.006Recipient/Subrecipient and Vendor Relationships
69I-5.007State Project Compliance Supplement
69I-5.008Criteria for Identifying Major State Projects
69I-5.009Criteria for Selecting State Projects for Audits Based on Inherent Risk
69I-5.010Approval of Non-State Entity Conduits
NOTICE OF CHANGE
Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 44 No. 176, September 10, 2018 issue of the Florida Administrative Register.
These changes are being made to address comments expressed by the Joint Administrative Procedures Committee. Also, all forms were updated to reflect being incorporated by reference in the applicable rule it can be found within, as well as at the bottom of each page of the form with an updated revised date.
69I-5.001 Applicability.
These rules apply to state agencies, as defined in section 216.011(1)(qq), F.S., awarding state financial assistance, and to recipients, and subrecipients of state financial assistance, and to independent auditors of state financial assistance regarding the requirements of the Florida Single Audit Act for the award and audit of state financial assistance. The requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, including Subpart F – Audit Requirements, 2018 Edition, and its related Appendix XI, Compliance Supplement, April 2017 together with the April 2018 updates, are hereby incorporated by reference in this rule and can be accessed via http://www.flrules.org/Gateway/reference.asp?No=Ref-xxxx,
http://www.flrules.org/Gateway/reference.asp?No=Ref-xxxx, http://www.flrules.org/Gateway/reference.asp?No=Ref-xxxx, or the Department’s website at
https://apps.fldfs.com/fsaa/ These rules are effective for fiscal years ending June 30, 2017, and thereafter.
69I-5.005 State Project Determination.
(1) State awarding agencies must use Form DFS-A2-PD, Florida Single Audit Act State Project Determination Checklist (Rev. 116/18), to evaluate the applicability of the Florida Single Audit Act to a state program for inclusion in the CSFA. The CSFA provides a compendium of state project information, and can be accessed via the Department’s website at https://apps.fldfs.com/fsaa/catalog.aspx.
(2) State awarding agencies must submit the completed Form DFS-A2-PD to the Department of Financial Services, Bureau of Auditing, 200 East Gaines Street, Tallahassee, Florida 32399-0355. If the state program has been determined to be a state project, the state agency must also request a CSFA number by completing and submitting to the Department Form DFS-A2-AR, Agency Request Form for New CSFA Project Number (Rev. 116/18).
(3) No change.
(4) State awarding agencies must annually certify the accuracy and completeness of their state projects included in the CSFA by completing and submitting Form DFS-A2-AC, Catalog of State Financial Assistance Agency Certification (Rev. 116/18), to the Department.
(5) No change.
69I-5.006 Recipient, Subrecipient, and Vendor Determinations.
(1) No change.
(2) Form DFS-A2-NS, Florida Single Audit Act Checklist for Nonstate Organizations – Recipient/Subrecipient vs. Vendor Determination (Rev. 116/18), 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 Form DFS-A2-NS prior to execution of the applicable award document (e.g., contract, grant, agreement) and retain it in their records.
(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, Audit Requirements for Awards of State and Federal Financial Assistance (Rev. 116/18), including 2 CFR Part 200, and its related Subpart F-Audit Requirements and Appendix XI, Compliance Supplement, which are hereby incorporated by reference, must be included in the document that establishes the state’s, recipient’s, or subrecipient’s relationship with the nonstate entity.
(4) Copies of 2 CFR Part 200, and its related Subpart F-Audit Requirements and Appendix XI, Compliance Supplement, and Forms DFS-A2-NS and DFS-A2-CL, which are hereby incorporated by reference in this rule, may be obtained at http://www.flrules.org/Gateway/reference.asp?No=Ref-XXXXX, http://www.flrules.org/Gateway/reference.asp?No=Ref-XXXXX, http://www.flrules.org/Gateway/reference.asp?No=Ref-XXXXX, respectively, or via the Department’s website at http://www.myfloridacfo.com/Division/AA/Forms/default.htm.
69I-5.007 State Projects Compliance Supplement.
(1) State awarding agencies, in consultation with the Department, must evaluate their state projects for inclusion in the State Projects Compliance Supplement. The State Projects Compliance Supplement, The State Projects Compliance Supplement, Parts Three and Five (December 2014), hereby incorporated by reference in this rule, can be accessed via http://www.flrules.org/Gateway/reference.asp?No=Ref-XXXXX or the Department’s website at https://apps.fldfs.com/fsaa/compliance.aspx.
(2) State awarding agencies must complete and submit to the Department Form DFS-A2-CS, Agency Reporting Form for the State Projects Compliance Supplement (Form DFS-A2-CS) (Rev. 116/18), for each state project to be included in the State Projects Compliance Supplement.
(3) No change.
69I-5.010 Nonstate Entity Conduits.
If the state awarding agency determines that a nonstate entity has extremely limited or no required activities related to the administration of a state project, and only acts as a conduit of state financial assistance, then the state awarding agency will ensure the determination is documented and retained in its recordsThe state awarding agency and the Department must approve a nonstate entity’s status as a conduit of state financial assistance.
