Applicability, Audits of SAMH-Funded Entities, Matching, Cost Principles, Schedule of Covered Services
DEPARTMENT OF CHILDREN AND FAMILIES
RULE NO.: RULE TITLE:
65E-14.001: Applicability
65E-14.003: Audits of SAMH-Funded Entities
65E-14.005: Matching
65E-14.017: Cost Principles
65E-14.021: Schedule of Covered Services
NOTICE OF CORRECTION
Notice is hereby given that the following correction has been made to the proposed rule in Vol. 42 No. 17, January 27, 2016 issue of the Florida Administrative Register. The Department is correcting statutory references and an incorporated document reference in response to a letter received from the Joint Administrative Procedures Committee received on March 7, 2016.
65E-14.001 Applicability.
(1) through (2) No change.
Rulemaking Authority 394.74, 394.78(1), 394.9082(11)(12), 397.321(5) FS. Law Implemented 394.74, 394.77, 394.9082, 397.481 FS. History–New 2-23-83, Amended 2-25-85, Formerly 10E-14.01, Amended 7-29-96, Formerly 10E-14.001, Amended 7-1-03, 12-14-03, 1-2-05, 7-27-14,__________.
65E-14.003 Audits of SAMH-Funded Entities.
(1) SAMH-Funded Entities shall engage an independent auditor to perform an annual single program or program-specific audit in accordance with Section 215.97, F.S., and 2 C.F.R. §§200.0-.521, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as incorporated by reference in Rule 65E-14.001, F.A.C. 2 C.F.R. §§200.0-.521, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (January 1, 2014). When a financial audit is required to be performed by an independent auditor pursuant to 2 C.F.R. §§200.0-.521, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as incorporated by reference in Rule 65E-14.001, F.A.C., 2 C.F.R. §§200.0-.521, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (January 1, 2014). the audit package shall contain the documents listed in paragraphs (1)(a)-(d), which are hereby incorporated by reference. Copies of these documents may be obtained from the Office of Substance Abuse and Mental Health, 1317 Winewood Blvd., Building 6, Tallahassee, Florida 32399-0700.
(a) through (d) No change.
(2) No change.
(3) When 2 C.F.R. §§200.0-.521, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as incorporated by reference in Rule 65E-14.001, F.A.C., 2 C.F.R. §§200.0-.521, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (January 1, 2014), does not require an audit by an independent auditor, the SAMH-Funded Entity’s chief financial officer shall prepare the schedules required in subsection (1) of this rule. If no chief financial officer exists, the entity’s executive director shall prepare the required schedules.
(4) through (6) No change.
Rulemaking Authority 394.74, 394.78(1), (3), (5), 394.9082(11)(12) FS. Law Implemented 394.74, 394.76(5), 394.77, 394.78(3), 394.9082 FS. History–New 2-23-83, Amended 2-25-85, Formerly 10E-14.03, Amended 7-29-96, Formerly 10E-14.003, Amended 7-1-03, 12-14-03, 7-27-14,________.
65E-14.005 Matching.
This rule contains standards for Service Providers to satisfy State requirements for matching.
(1) No change.
(2) Unallowable for Matching. The following costs and expenditures may not be used to satisfy the match requirement.
(a) through (d) No change.
(e) Unallowable costs specified in 2 C.F.R. §§200.0-.521, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as incorporated by reference in Rule 65E-14.001, F.A.C. 2 C.F.R. §§200.0-.521, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (January 1, 2014); and
(f) No change.
(3) through (8) No change.
Rulemaking Authority 394.74, 394.9082(11)(12) FS. Law Implemented 394.74, 394.76, 394.9082 FS. History–New 2-23-83, Amended 2-25-85, Formerly 10E-14.05, 10E-14.005, Amended 7-1-03, 12-14-03, 1-2-05, 7-27-14,________.
65E-14.017 Cost Principles.
(1) through (2) No change.
(3) All SAMH-Funded Entities shall use the accounting standards established by 2 C.F.R. §§200.0-.521, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as incorporated by reference in Rule 65E-14.001, F.A.C., 2 C.F.R. §§200.0-.521, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (January 1, 2014) to account for the expenditure of funds.
(4) No change.
Rulemaking Authority 394.78(1), 394.9082(11)(12) FS. Law Implemented 394.74, 394.77, 394.78(1), 394.9082 FS. History–New 2-23-83, Amended 2-25-85, Formerly 10E-14.17, Amended 7-29-96, Formerly 10E-14.017, Amended 9-17-97, 7-1-03, 7-27-14, _________.
65E-14.021 Schedule of Covered Services.
(1) through (8) No change.
Rulemaking Authority 394.78(1), (5), 394.9082(11)(12), 397.321(5), 402.73 FS. Law Implemented 394.74(2)(b), (3)(d), (e), (4), 394.77, 394.78(1), (5), 394.9082, 397.321(10), 402.73(1) FS. History–New 7-1-03, Amended 12-14-03, 1-2-05, 7-27-14, 6-28-15,
