1These rules apply to state agencies, as defined in section 11216.011(1)(qq), F.S., 13and to recipients, subrecipients, and independent auditors regarding the requirements of the Florida Single Audit Act for the award and audit of state financial assistance. The requirements of 412 CFR Part 200, 45Uniform 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 92https://www.flrules.org/Gateway/reference.asp?No=Ref-10154, 94https://www.flrules.org/Gateway/reference.asp?No=Ref-10153, 96https://www.flrules.org/Gateway/reference.asp?No=Ref-10152,98or the Department’s website at https://apps.fldfs.com/fsaa/.
