Florida single audit act program determination checklist



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FLORIDA SINGLE AUDIT ACT STATE PROJECT DETERMINATION CHECKLIST
This checklist may be obtained electronically from the Department of Financial Services’ website (https://apps.fldfs.com/fsaa)).

This checklist must be used by State agencies to evaluate the applicability of the Florida Single Audit Act (FSAA) to a state program1 for inclusion in the Catalog of State Financial Assistance (CSFA).



1 A state program is defined as a set of special purpose activities undertaken to realize identifiable goals and objectives in order to achieve a State agency’s mission and legislative intent requiring accountability for State resources.

A state program or budget appropriation may include more than one special purpose activity with distinctly different objectives. Each of these distinct special purpose activities must be assigned a separate CSFA number (if the FSAA is determined to be applicable based on the analysis below).

The General Appropriations Act - particularly appropriation categories 05, 08, 09, 10, and 14XXXX - is an excellent place to begin researching state programs to determine their applicability to the FSAA. However, this list of appropriation categories is not all-inclusive.

A State Project is a state program that provides state financial assistance to a non-state organization and must be assigned a state project identifier in the Catalog of State Financial Assistance (CSFA number).

State Agency:      

Title/Name of State Program:      

Authorizing Statute/Legislative Proviso:      


All four questions below must be completed. A state program may include more than one source of support. (i.e. A yes to more than one of the questions below.) Each source of support must be considered independently.

Is the state program supported by:


Yes


No




   

   

1. Federal resources? If yes, please note CFDA number      

   

   

2. State matching resources for a Federal Program as defined by OMB Circular A-133?

   

   

3. State maintenance of effort/level of effort (MOE) resources for a Federal Program as defined by OMB Circular A-133 Compliance Requirement G (Matching, Level of Effort, Earmarking)? If yes, please note CFDA number (if different from above)      

   

   

4. State resources other than State match or State MOE?

Complete the applicable sections below for each yes response above.

If only Question 1 and/or Question 2 above is yes, the state program is not a State Project and should not be included in the CSFA.

If Question 3 above is yes, the State MOE resources must be analyzed using the following criteria:


Yes
No




   

   

A. Do Federal Regulations specify the requirements for the use of the State MOE resources and are there no additional State requirements?

   

   

B. Do contracts contain sufficient language to identify the State MOE resources and the associated Federal Program?

   

   

C. Do A-133 audit requirements apply to the State MOE resources and do contracts stipulate that the State MOE resources should be tested in an A-133 audit in accordance with Federal Program requirements?

If A-C above are all yes, the state program is not a State Project and should not be included in the CSFA.
If any of A-C above are no, the state program is a State Project and must be assigned a CSFA number.

If Question 4 above is yes, answer the following:


Yes
No




   

   

Are any of the State resources provided to a non-state organization?

If no, the state program is not a State Project and should not be included in the CSFA.


If yes, the state program must be evaluated using the following criteria:

Yes

No




   

   

A. Does the state program establish programmatic objectives, which must be met by the non-state organization in order for it to receive State resources? (e.g. legislative intent, programmatic outcomes/goals, or are related to the Agency’s mission)

   

   

B. Does the state program provide resources to enhance or support the operations or programs of a non-state organization?

   

   

C. Does the state program provide resources to a non-state organization for providing a program service? (i.e. Are the services provided by the non-state organization consistent with the programmatic objectives?)

   

   

D. Does the state program contain specific laws, guidelines or regulations regarding allowable program expenditures?

If any of A-D above is yes, the state program is a State Project and must be assigned a CSFA number.

Based on your analysis above and discussions with appropriate agency personnel, state your conclusion regarding the state program:

(Check one) A State Project:    

Not a State Project:    

Comments:      

Completed By: (Program Personnel)

Print Name:      

Phone Number:      

Title:      




Signature:      

Date:      


Budget Office Review: (Applies only to Questions 1-4)

Print Name of Reviewer:      

Phone Number:      

Title:      




Signature of Reviewer:      

Date:      


Finance and Accounting Review: (Applies only to Question 3 A-C and Question 4 A-D)

Print Name of Reviewer:      

Phone Number:      

Title:      




Signature of Reviewer:      

Date:      


Office of Inspector General Receipt:

Print Name of Receiver:      

Phone Number:      

Title:      




Signature of Receiver:      

Date:      


Questions regarding the evaluation of a state program or if it has been determined that the state program is a State Project and has not been assigned a CSFA number, contact your FSAA State agency liaison or the Department of Financial Services, Bureau of Auditing, at (850) 413-3060 or Suncom 293-3060. The Agency’s Office of Inspector General must forward each original completed and approved checklist to the Department of Financial Services, Bureau of Auditing, 200 East Gaines Street, Tallahassee, Florida 32399-0355. Reference may be made to Rule 69I-5, FAC.

DFS-A2-PD

July 2005

Rule 69I-5.005, FAC




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