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. 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., 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) CF-MH 1034, July 2014, Schedule of State Earnings with Instructions. https://www.flrules.org/Gateway/reference.asp?No=Ref-04187. This schedule identifies eligible local match to determine if requirements are met and computes amounts due to the department.

(b) CF-MH 1035, July 2014, Schedule of Related Party Transaction Adjustments https://www.flrules.org/Gateway/reference.asp?No=Ref-04203. This schedule indicates, by Covered Service, required related party transaction adjustments.

(c) CF-MH 1037, July 2014, Actual Expenses and Revenues Schedule with Instructions. https://www.flrules.org/Gateway/reference.asp?No=Ref-04189. This schedule displays expenditures by line-item category and revenues by source for each program and Covered Service funded with state substance abuse and mental health program appropriations. The schedule also identifies expenditures by line-item category and revenues by source for all other Covered Services as a group, for all other programs as a group, and for administrative and support functions, and displays totals for the agency as a whole.

(d) CF-MH 1036, July 2014, Schedule of Bed-Day Availability Payments with Instructions https://www.flrules.org/Gateway/reference.asp?No=Ref-04188. This schedule ensures that bed-days paid for by the department on the basis of availability were not also paid for by a third-party contract or funds from a local government or another state agency for services that include bed-day availability or utilization. Programs that do not utilize availability based payment methodology are not required to submit this form.

(2) The schedules in subsection (1), of this rule, shall be based on revenues and expenditures recorded during the state’s fiscal year and shall be prepared in accordance with Generally Accepted Accounting Principles.

(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., 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) Service providers under subcontract with a Managing Entity shall submit all schedules listed in subsection (1), of this rule, to the Managing Entity within 180 days after the end of the state’s fiscal year or within 180 days of the end of the entity’s funding period, whichever occurs sooner.

(5) Managing Entities and any other entities under direct contract with the department shall submit the schedules listed in paragraphs (1)(a) and (b), of this rule, and copies of all schedules listed in paragraphs (1)(c) and (d), of this rule, prepared by the service providers under a Managing Entity subcontract. Managing Entities shall submit these schedules to the department annually within 180 days after the end of the state’s fiscal year or within 180 days after the end of the entity’s funding period, whichever occurs sooner.

(6) The department shall notify the SAMH-Funded Entity by certified mail, return receipt requested, of the amounts due the department resulting from an audit. Payment is due within 30 days after the date of receipt.

Rulemaking Authority 394.74, 394.78(1), (3), (5), 394.9082(3) 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, 4-27-16.