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:
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No
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1. Federal resources? If yes, please note CFDA number
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2. State matching resources for a Federal Program as defined by OMB Circular A-133?
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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)
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4. State resources other than State match or State MOE?
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Complete the applicable sections below for each yes response above.
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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 |
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A. Do Federal Regulations specify the requirements for the use of the State MOE resources and are there no additional State requirements?
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B. Do contracts contain sufficient language to identify the State MOE resources and the associated Federal Program?
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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?
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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 |
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Are any of the State resources provided to a non-state organization?
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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
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No
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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)
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B. Does the state program provide resources to enhance or support the operations or programs of a non-state organization?
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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?)
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D. Does the state program contain specific laws, guidelines or regulations regarding allowable program expenditures?
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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:
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(Check one) A State Project:
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Not a State Project:
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Comments:
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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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