2000-01 Appropriations 09/20/2000
1Bannp lL. }&olbage
BRANCH OFFICE
3117 OVERSEAS mGHWAY
MARATHON, FLORIDA 33050
TEL. (305) 289-6027
FAX (305) 2lM:eM 0 RAN DUM
CLERK OF lHE CIRCUIT COURT
MONROE COUNTY
500 WHITEHEAD STREET
KEY WEST, FLORIDA 33040
TEL. (305) 292-3550
1'JVI. t;:su:>) L~o-~
BRANCH OFFICE
88820 OVERSEAS mGHWAY
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-7145
FAX (305) 852-7146
DATE:
October 3, 2000
TO:
Theresa Westerfield, Court Administrator
Judicial Services
AITN:
Amelia Roberts
Administrative Assistant
Pamela G. Hanco~
Deputy Clerk U
FROM:
At the September 20,2000, Board of County Commissioner's meeting the Board granted
approval and authorized execution of a Grant-In-Aid Agreement between Monroe County and the
Office of the State Courts Administrator for continuation of the Civil Traffic Infraction Hearing
Officer Program in Monroe County.
Enclosed please find two duplicate originals executed on behalf of Monroe County for
your handling. Please be sure that the fully executed "Clerk's Original" is returned to our
office as soon as possible. Should you have any questions please feel free to contact our office.
Cc: County Administrator w/o document
County Attorney
FinancCj
File ./
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CLeRK'S ORIGiNAl.
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The OSCA will pay the Grantee $14,475.24 as a 50/50 matching grant-in-aid pursuant to ~
Specific Appropriation 2712 of the 2000-01 General Appropriations Act for establishment L~
or continuation of a civil traffic infraction hearing officer program in Monroe County. ~
Upon receipt of a written request for release of funds, the OSCA will make a lump sum
payment to the Grantee.
The Grant Manager will oversee the establishment, administration and operation of the civil
traffic infraction hearing officer program.
Grant-in-aid Agreement for the Civil Traffic Infraction Hearing Officer Program
in Monroe County, Florida
This Agreement is made among the Office of the State Courts Administrator (the "OSCA"),
the Monroe County Board of County Commissioners (the "Grantee"), and the Sixteenth Circuit
(the "Grant Manager"). The parties agree that:
The Grantee will use grant funds to pay up to $50 per hour for services of a full- or
part-time hearing officer appointed by the chief judge, and for other expenses
necessary to operate the program, including hearing officer training, office rental,
furniture, and administrative staff salaries.
The Grantee will submit a written requisition to the OSCA for release of grant funds
no later than September 25, 2000.
The Grantee, in consultation with the Chief Judge of the Sixteenth Circuit, will
submit a detailed, written plan for use of grant funds and operation of the hearing
officer program to the OSCA no later than September 25, 2000.
The Grantee will comply with hearing officer caseload reporting requl.fements 0
implemented January 1, 1999 by the OSCA. The Grantee's failure to 1Ji>mify \\oIMn 2!
reporting requirements will be grounds for termination of the Agreen@,t?i{~ ;:::: ;:;;
,..,,~-~ co 0
The Grantee will invest grant funds that are surplus to current needs <t;~~ing' .."
distributio!l in accordance with the r~quirements of ~219.075, Florid~~te~:-rh~
Grantee wIll return to the OSCA all mterest accrued on grant funds ~ ~~rs~ to:::7.:)
the General Revenue Fund unallocated. ="': .::: rrr
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The Grantee will release grant funds in accordance with Monroe Co{rntiPur~ini
policies and rules. 0
The Grantee will not use grant funds for lobbying the Florida Legislature, the judicial
brari.ch, or a state agency.
D. The Grantee, as a "Recipient" of state funds, and will comply with the Florida Single Audit
Act, section 215.97, Florida Statutes, as follows:
A.
B.
C.
. .
The Grantee will use grant monies provided under this.-Agreement in accordance with the
requirements of ~~318.30-318.38, Florida Statutes~ and rule 6.630, Florida Rules of Traffic
Court.
1.
2.
3.
4.
5.
6.
7.
1. In the event that the Recipient expends a total amount of State awards equal to or in
excess of$300,000 in the Recipient's fiscal year, the Recipient must have a State
single or project-specific audit for such fiscal year in accordance with section 215.97,
Florida Statutes, applicable rules of the Executive Office of the Governor and the
Comptroller, and chapter 10.600, Rules of the Auditor General, as revised.
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(Attachment A) Revisions to chapter 10.600, Rules of the Auditor General are
anticipated to be complete in September, 2000. Applicable rules ofthe Executive
Office ofthe Governor, Comptroller and Auditor General, and other information
pertaining to the Florida Single Audit Act can be found at:
http://sun6.dms.state.fl. us/fsaaJ.
2. The Catalog of State Projects establishes that state funds were awarded to the . .
Recipient through the State Courts System, Office of the State Courts Administrator.
(Attachment B) !
3. In determining the State awards expended in its fiscal year, the Recipient shall
consider all sources of State awards, including State funds received from the State
Courts System, except that State awards received by a no.nstate entity for Federal
program matching requirements shall be excluded from consideration.
4. The Recipient shall ensure that the audit complies with the requirements of section
215.97(7), Florida Statutes, and the State Projects Compliance Supplement.
(Attachment C) Compliance includes submission of a reporting package as defined
by section 215.97(2)(d), Florida Statutes, and chapter 10.600, Rules of the Auditor
General, as revised.
5. If the Recipient expends less than $300,000 in State awards in its fiscal year, an audit
conducted in accordance with the provisions of section 215.97 is not required. Audit
costs may not be charged to state projects when the Recipient expends less than
$300,000 in State awards.
6. Unless prohibited by law, the cost of an audit required by section 215.97 is an
allowable charge to a state project. However, charges to state projects should be
limited to those incremental costs incurred by the Recipient as a result of the audit
requirements of section 215.97 in relation to other audit requirements. The Recipient
should allocate the incremental costs to all state projects for which it expended state
[mancial assistance.
7. The Recipient shall submit copies of reporting packages required by section 215.97 to
each of the following:
a. The Office of the State Courts Administrator at the following address:
Kaaren Davoli
Grants Administrator
Office of the State Courts Administrator
500 South Duval Street
Tallahassee, FL 32399-1900
.b. The Auditor General at the following address:
State of Florida Auditor General
Room 574, Claude Pepper Building
111 West Madison Street
Tallahassee, FL 32302-1450
8. The Recipient shall retain sufficient records demonstrating compliance with the terms
of this Agreement for a period of 4 years from the date the audit report is issued, and
shall allow the OSCA access to such records upon request. The Recipient shall
ensure that audit working papers are made avaIlable to the OSCA upon request for a
20f2
period of 4 years from the date the audit report is issued, unless extendl ~Nt~ 0 OCT I 0 2(
by the OSCA.
9. Pursuant to section 215.97, the OSCA, the Florida Supreme Court Inspector General,
the Auditor General and other state officials may conduct additional audits or
evaluations of state financial assistance provided to the Recipient under this
Agreement.
E. This Agreement is subject to the following terms and conditions:
1. The Grantee will hold title to any equipment purchased with grant funds.
2. In providing, or contracting to provide, services, programs or activities, maintaining
facilities, and otherwise performing obligations under this Agreement, the Grantee and
Grant Manager will comply with the Americans with Disabilities Act, the Civil Rights
Act of 1964, as amended, the Florida Civil Rights Act of 1992 and any other federal or
state law that prohibits discrimination on the basis of race, color, national origin,
religion, sex, age, marital status, or handicap.
3. If, in the judgment of the OSCA, the Grantee for any reason fails to comply with the
terms of this Agreement, the OSCA will have the right to terminate the Agreement on 30
days written notice by certified mail. In the event 01 termination, the Grantee will return
to the OSCA all grant funds, except those expended in compliance with this Agreement,
for reversion to the General Revenue Fund or the County Article V Trust Fund
unallocated.
This Agreement constitutes the entire understanding of the parties. All modifications to the
Agreement must be in writing. This Agreement is effective on the date of execution and will
terminate on June 30, 2001. -=. 8-20...,'1 M~ ru~ by 1>14 ot!-
FLORIDA SUPREME COURT, OFFICE OF GRANTEE
THE STA E COURT ADMINISTRATOR
cl'w,~~~1kI
The Honorable hirley Freeman, Mayor
on behalf of cOt}
Monroe ~~
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'111.0/0.
Date
GRANT MANAGER
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Civil Traffic Infraction Hearing Officer Grant-in-Aid
R E,C E I V ED 00 1 0 200n._
County/Circuit: Monroe/16th
Amount of Award: $ 14,475.24 Grant, FY2000-01
Total Budget: $ 28,950.48
(Grant plus Match)
Cat ory
PERSONNEL
FULL TIME E UIV ALENT
Grant-in-aId
, Spending Plan
County Cash County In-Kind
Match Match Sub-Totals
._"-,~ "'".1,::'.'- >.~
na-~l'A'1JJJP~t<<<OC
OTHER PERSONNEL SERVICES
CONTRACTUAL AGREEMENTS
Heari Officer @ $50/hr-$8525..'00
Clerical Assistant @ $14/hr 4774.00
$8525.00
4174.00
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;(m~;;L~o.~.~A,tS;"(lQJ>1$I:'A4~...~~~~i..(3! -
EXPENSE
earing Officer Travel to 1176.24
ddle & Upper.Key~ for
beari s
1176.24
p::"....-'~c;~I ;:\:~ ':-i~ ~C">-.3":.'
S:G.Jb~,Q;V'~~~
OTHER CAPITAL OUTLAY OCO
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... I ~ITu~_t.CiH'~-..'rd;'i''';;n-';':
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FIXED CAPITAL OUTLAY
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BY
DATE
Civil Traffic Infraction Hearing Officer Program
Grant-in-Aid Release Request
REe[ I V ED OCT 1 0 1000
ATTN: -KttfuGll DA(oli '\)DfV)(l1?r~
Grants Administrator
Office of the State Courts Administrator
Florida Supreme Court Building
. 500 South Duval Street
Tallahassee, Florida 32399-1900
Dear Kaaren Davoli:
IyGrrdance with the Grant-in-Aid Agreement executed with r<\ '0 Y R'DE County, the
\ Judicia) Circuit, and the Office of the State Courts Administrator, I hereby request the
release of$ f1'.c.{.l~ 2.+ as specified in the Agreement for fiscal year 2000-01. The amount is
equal to the~in-aid to the county.
Please make check payable to ((\O'(\(() ~ CD un~ eoatft of en u..c~ QIM\Vl\i l~ i' 0 f\L(S
At the address or ~ f1 '(\{tn 0- ~t. J 500 (,) hi:ttY1fO.L S\ ~ ili>~ (t.- J Jot{-o
Sincerely,
~
,(O~/ ~OY\~OQ., ~~
Circuit/County
} lo.rida Single Audit Act - Executive Office of the Governor
Page 1 of 13
oait Act
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Section 215.97/ Florida Statutes, mo'(\(ot- Awu C/v
Florida Single Audit Act '\e.ss ~(lX\ <
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1. The purposes of the section are to:
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2. Definitions: as used in this section. the term:
3. The Executive Office of the Governor shall:
4. The Comptroller shall:
5. Each state awarding agency shall:
6. As a condition of receiving state financial assistance. each
recipient that provides state financial assistance to a
subrecipient shall:
7. Each recipient or subrecipient of state financial assistance
shall comply with the following:
8. The independent auditor when conducting a state single audit
of recipients or subrecipients shall:
9. The independent auditor. when conducting a state proiect- .
specific audit of recipients or subrecipients. shall:
10. The Auditor General shall:
Note: HB 2377, effective July 1, 2000, revised and renumbered the
Florida Single Audit Act from Section 216.3491, Florida Statutes, to
Se~ion 215.97, Florida Statutes. Whereas the 2000 Florida Statutes
have not yet been published, the following version is prepared from
HB 2377. This webpage will be updated as necessary when the
2000 Florida Statutes are published.
215.97 Florida Single Audit Act.--
1. The purposes of the section are to:
a. Establish uniform state audit requirements for state
financial assistance provided by state agencies to
nonstate entities to carry out state projects.
b. Promote sound financial management, including
http://sun6.dms.state.fl. us/fsaalstatutes.html
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Page 1 of 1
CONTENTS OF THE CATALOG I SEARCH/BROWSE THE CATALOG I
ADDITiONS/DELETIONS/CHANGES TO THE CATALOG
CSFA Number State Project Title State AgenCy ~
.22...QQl CIVIL TRAFFIC INFRACTION HEARING OFFICERS State Court System ~
Z
.ll....QQJ COUNTY ARTICLE V TRUST FUND State Court System ~
.22....OQQ COURT REPORTER SERVICES State Court System ~
2U!.U COURT SYSTEM SERVICES FOR CHILDREN AND YOUTH State Court System ==
U
.22.....Q1..2. COURT SYSTEM TECHNOLOGY IMPROVEMENTS State Court System <
~
~ FAMILY COURTS State Court System ~
22..QQ2. NEIGHBORHOOD JUSTICE CENTER State Court System <
.2.2J!.1Q PLANT CITY SATELLITE CENTER State Court System
21...Q!M SMALL COUNTY COURTHOUSE FAOlITIES State Court System
--~
~ TRUANCY PROGRAM State Court System
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Florida Single Audit Act I Cataloo of State Financial Assistance I State Proiects Compliance Supplement I Rules of the
Executive Office of the Governor I Section 215.97. Aorida Statutes. Florida Single Audit Act I Links to Related Sites
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. Fiorida Single Audit Act - FIe 'a EOG
Page 1 of2
Applicant Type: Local Government
~.
Restrictions: Funding is limited to circuits that have 3 or more county judges.
Circuits/counties must match state funding dollar for dollar. The
maximum allocation for any county is determined by dividing the
number of county judges in the county by five and multiplying the result
by $25,000.
The Office ofthe State Courts Administrator alerts each circuit through a
memorandum regarding the availability of funds. '
Prospective applicant circuits must submit a spending plan to the Office
ofthe State Courts Administrator.
Once approved, each county enters into a written Grant-in-Aid
Agreement with the Office of the State Courts Administrator which
provides, in part, that the county submit a detailed written plan for use of
grant funds prior to the release of funds.
Deadlines are stipulated in the Grant-in-Aid Agreement between the
county and the Office ofthe State Courts Administrator.
Office of the State Courts Administrator, Finance and Accounting, 500
South Duval Street, Tallahassee, FL 32399
Telephone: (850)488-3737 or SUNCOM 278-3737
CFSA Number:
State Project
Title:
Agency:
Program:
Budget Entity:
Specific
Appropriation:
Authorization:
Objectives:
Types Of
Assistance:
Pre-Application
Notice:
Applica.tion
Procedures:
Award
Procedures:
Deadlines:
Information
Contact:
CONTENTS OF THE CATALOG I SEARCH/BROWSE THE CATALOG I
ADDmoNS/DELETIONS/CHANGES TO THE CATALOG
22.001
CIVIL TRAFFIC INFRACTION HEARING OFFICERS
State Court System
Trial Courts
Court Operations - Circuit Courts
2712
General Appropriations Act
To provide traffic hearing officers for the circuit courts as enumerated in
Sections 318.30 through 318.38, Florida Statutes.
Grants
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. Florida Single Audit Act - FIe- - ~a EOG
Page 2 of2
Web Address: . http://www.flcourts.org.(
There are no specific compliance requirements for this project.
Go here for more information.
Return To Top
Florida Single Audit Act I Catalog of State Financial Assistance, State Proiects Compliance Supplement I Rules of the
Executive Office of the Governor' Section 215.97. Florida Statutes. Florida Single Audit Act 'links to Related Sites
htto://sun2.dms.state. fl_u~f.c:aa iop. .If.,,::!::! WWUT nko f<:';B.ep<>r"h "tpt<>iJC'?"f'rt<> ""rio ..f-r-')'){){) 7 /'l7 /'l{){){)
Fiorid;1 Single Audit Act - Plor -ta EOG
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PART ONE: BACKGROUND. APPLICABILITY. AND OVERVI~ I PART TWO: MATRIX OF
COMPLIANCE REQUIREMENTS I PART THREE: COMPLIANCE REQUIREMENTS I PART
FOUR: STATE PROJECT COMPLIANCE REQUIREMENTS I PART FIVE: INTERNAL CONTROLS
I PART SIX: GUIDANCE FOR AUDITING PROJECTS NOT INCLUDED IN THE COMPLIANCE
SUPPLEMENT I APPENDIX A: LIST OF CHANGES
PART THREE - Compliance
Requirements
Activities Allowed or Unallowed I Allowable Costs I Cash Management I Eligibility I
Equipment and Real Property Management I Matching I Period of Availability of State
~ I Reporting I Subrecipient Monitoring J Special Tests and Provisions
· Downloadable Compliance ReQuirements in Word Format
· Downloadable Compliance ReQuirements in pdf Format
Adobe Acrobat Reader is needed to download pdf files. Free Downloadable Adobe
Acrobat Reader
The objectives of most compliance requirements for state projects
are generic in nature. For example, many projects have eligibility
requirements for individuals or organizations. While the criteria for
determining eligibility vary by project, the objective of the
compliance requirement that only eligible individuals or
organizations participate is consistent across all state projects.
Rather than repeat these compliance requirements, audit
objectives, and suggested audit procedures for each of the projects
contained in Part Four - State Project Compliance Requirements,
they are, provided once in Part Three. For each project in the
Compliance Supplement, Part Four contains additional information
about the compliance requirements that arise from laws and rules
applicable to each project, including requirements specific to each
project that should be tested using the guidance in Part Three.
Auditors shall consider the compliance requirements and related
audit objectives in Parts Three and Four in every audit of nonstate
entities required by the Florida Single Audit Act. In making a
determination not to test a compliance requirement, the auditor
must conclude that the requirement either does not apply to the
particular nonstate entity, or that noncompliance with the
requirement could not have a material effect on a major project.
The descriptions of compliance requirements in Parts Three and
Four are generally summaries of the actual compliance
requirements. The auditor should refer to the referenced laws and
rules for complete compliance requirements.
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The suggested audit procedures are provided to assist auditors in
planning and performing tests of nonstate entity compliance with
the requirements of state projects. Auditor judgment will be
necessary to determine whether the suggested audit procedures are
sufficient to achieve the stated audit objective and whether
additional or alternative audit procedures are needed.
Because of the diversity of systems in place among nonstate
entities, Part Three does not include suggested audit procedures to
test internal control. The auditor must determine appropriate
procedures to test internal control on a case-by-case basis
considering factors such as the nonstate entity's internal control,
the compliance requirements, the audit objectives for compliance,
the auditor's assessment of control risk, and the audit requirement
to test internal controls as prescribed in Section 215.97(8), Florida
Statutes. However, Part Five - Internal Controls; provides the
objectives of internal controls and certain characteristics of internal
control that, when present and operating effectively, may ensure
compliance with the requirements enumerated in Parts Three and'
Four.
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A. Activities Allowed or Unallowed
Compliance Requirements
This compliance requirement specifies the activities that can or
cannot be funded under a specific project. The specific requirements
for activities allowed or disallowed are unique to each state project
and are found in the laws, rules, and the provisions of contracts or
grant agreements. For projects listed in the Compliance
Supplement, these specific requirements are in Part Four.
Audit Objectives
Determine whether state financial assistance was expended only for
allowable activities. .
Suggested Audit Procedures
1. Identify the types of activities that are either specifically
allowed or prohibited by the laws, rules, and the provisions of
contracts or grant agreements pertaining to the project.
2. When allowability is determined based upon summary level
data, perform procedures to verify that:
a. Activities were allowable.
b. Individual transactions were properly classified and
accumulated into the activity total.
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3. When allowability is determined based upon individual
transactions, select a sample of transactions and perform
procedures to verify that the transaction was for an allowable
activity .
4. The auditor should be alert for transfers of funds from project
accounts that may have been used to fund unallowable
activities.
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B. Allowable Costs
Compliance Requirements
Entities are prohibited from using grant funds for lobbying the
legislature. (Section 216.347, Florida Statutes). Also, restrictions of
expenditures are summarized in the Voucher Processing Handboqk
of the Department of Banking and Finance. Other specific
requirements for allowable costs are unique to each state project
and are found in the laws, rules, and the provisions of contracts or
grant agreements pertaining to the project. For projects listed in
the Compliance Supplement, these specific requirements are in Part
Four.
Audit Objectives
Determine whether expenditures of state financial assistance were
for allowable costs.
Suggested Audit Procedures
1. Identify the types of costs that are either specifically allowed
or prohibited by the laws, rules, and provisions of contracts or
grant agreements pertaining to the project.
2. Select a sample of transactions and perform procedures to
verify that the transactions were for an allowable 'cost and not
for lobbying the legislature or other prohibited uses.
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C. Cash Management
Compliance Requirements
State agencies which are expressly authorized by law to make
advances for project startup or contracted services in total or
periodically, shall limit such advances to other governmental
entities and nonprofit entities. The amount to be advanced may not
exceed the expected cash needs of the recipient within the initiai 3
months. Thereafter disbursements are to be made only on a
reimbursement basis. The Comptroller, after consultation with the
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. .
appropriations committee, may advance funds beyond a 3-month
requirement if it is determined to be consistent with the intent of
the approved operating budget. Any agreement that provides for
advances may contain a clause that permits the recipient to
temporarily invest the proceeds, provided that any interest income
either be returned to the agency or applied against the agency's
obligation to the pay the contract amount. (Section 216.181, Florida
Statutes) Specific cash management requirements unique to a state
project may be found in the laws, rules, and the provisions of
contracts or grant agreements pertaining to the project. For
projects listed in the Compliance Supplement, these specific
requirements are in Part Four.
Audit Objectives
1. Determine that cash management procedures are in
accordance with Section 216.181, Florida Statutes, and other
laws, rules, and the provisions of contracts or grant
agreements pertaining to the state project.
. 2. Determine that interest income, when allowable, is correctly
recorded and returned to the state agency or applied against
the contract or grant agreement.
Suggested Audit Procedures
1. Review reimbursement requests and trace to supporting
documentation. Ensure' that costs for which reimbursement
was requested were paid prior to the date of the
reimbursement request.
2. Determine whether any interest income was owed to the state
agency and either remitted to the agency or applied against
amounts owed by the state agency.
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D. Eligibility
Compliance Requirements
This compliance requirement specifies the criteria for determining
the beneficiaries (individuals or groups of individuals), or the
subrecipients that can participate in the project and the amounts for
which they qualify. The specific requirements for eligibility are
unique to each state project and are found in the laws, rules, and
the provisions of contracts or grant agreements pertaining to the
project. For projects listed in the Compliance Supplement, these
specific requirements are in Part Four.
Audit Objectives
1. Determine whether required eligibility determinations were
made and that only eliQible beneficiaries (individuals or
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. - .
groups of individuals), participated in the project.
2. Determine that subawards were made only to eligible
subrecipients.
3. Determine that amounts provided to, or on behalf of, eligible
beneficiaries and subrecipients were calculated in accordance
with project requirements.
Suggested Audit Procedures
1. Eligibility for Beneficiaries:
a. For state projects with large numbers of people
receiving benefits, the nonstate entity may use a
computer.system for processing individual eligibility_
determinations and delivery of benefits. In such cases
the auditor should perform audit procedures relative to
any computer systems used for determining eligibility
as may be necessary to support the opinion on
compliance.
b. Perform audit procedures to ascertain if the nonstate
entity's records/database includes all individuals or
, groups of individuals receiving benefits during the audit
period.
c. Perform tests to determine whether: the nonstate entity
performed the required eligibility determination and the
individual or group of individuals was determined to be
eligible; benefits were calculated correctly and in
compliance with requirements of the project; and
benefits were discontinued when the period of eligibility
ended.
2. Eligibility for Subrecipients
a. If the determination of eligibility is based upon an
approved application or plan, obtain a copy of this
document and identify the applicable eligibility
requirements.
b. Select a sample of the awards to subrecipients and
perform procedures to verify that the subrecipients were
eligible and amounts awarded were within funding
limits.
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E. Equipment and Real Property ManagemeQt_
Compliance Requirements
This requirement specifies the use, management, and disposition of
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equipment and real property acquired with state financial
assistance.
If compliance with Section 216.348, Florida Statutes, is required by
the appropriations bill, the nonprofit entity must execute a written
agreement with the state agency pursuant to the following:
The nonprofit entity that acquires real property with the
grant, or that owns real property upon which an
improvement is being constructed, renovated, altered,
modified, or maintained with the grant, must execute,
deliver and record in the county in which the subject
property is located an agreement that prohibits the
nonprofit entity from selling, transferring, mortgaging,
or assigning its interest in the real property during the
term of the agreement unless approved by the state
agency .
For the nonprofit entity that does not acquire real
property or does not own the real property being
improved, the agreement shall prohibit the nonprofit
entity from selling, transferring, mortgaging, or
assigning its interest in the leasehold, improvements,
renovations, or personality, unless approved by the
agency. Additionally, the nonprofit entity shall execute
and deliver a security instrument, financing statement,
or other appropriate document securing the interest of
the state agency.
All agreements must require the nonprofit entity to
continue the operation, maintenance, repair and
administration of the property in accordance with the
purposes for which the funds were originally
appropriated and for the period of time expressly
specified by the bill appropriating the grant or, failing to
do so, the nonprofit entity must return to the state
agency grant funds as specified by law.
All agreements must require that the nonprofit entity
adopt an accounting system in compliance with
generally accepted accounting principles, which shall
provide for a complete record of the use of the grant
money.
All agreements must require the nonprofit entity to
purchase and maintain insurance on behalf of the
directors, officers, and employees of the nonprofit entity
against any personal liability or accountability by reason
of actions taken while acting within the scope of their
authority.
All agreements must require the nonprofit entity to
return any portion of the grant money received that is
not necessary to the purchase of the land, or to the cost
of the improvements, renovations, and personality, for
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The state agency may require that the nonprofit entity
obtain a blanket fidelity bond, in the amount of the
grant, which will reimburse the agency in the event that
anyone handling the grant money either
misappropriates or absconds with the grant moneys.
(Section 216.348, Florida Statutes)
Other requirements for equipment and real property management
are unique to each state project and are found in the laws, rules,
and the provisions of contracts or grant agreements pertaining to
the project. For projects listed in the Compliance Supplement, these
specific requirements are in Part Four.
Audit Objectives
1. Determine whether the nonstate entity maintains proper
records for equipment and adequately safeguards and
maintains equipment.
2. Determine whether disposition of any equipment or real
property acquired under state awards is in accordance with
laws, rules, and the provisions of contracts and grant
agreements.
3. Determine whether the nonprofit entity receiving grant funds
was subject to and complied with the requirements of Section
216.348, Florida Statutes.
Suggested Audit Procedures
1. Determine the population of equipment and real property
acquisitions made with the state financial assistance.
2. Review any physical inventory records and determine whether
any differences between physical inventory and equipment
records were resolved. 'Physically inspect a sample of
equipment identified as acquired with state financial
assistance. '
...
3. Select a sample of equipment transactions and test for
compliance with laws, rules, and the provisions of contracts or
grant agreements.
4. Determine whether the nonstate entity disposed of equipment
or real property acquired with state financial assistance in
accordance with laws, rule, and provisions of contracts or
grant agreements pertaining to the project.
5. For a nonprofit entity subject to Section 216.348, Florida
Statutes, determine the following:
a. That the nonprofit entity that acquired real property
with the arant. or that owned real orooertv uoon which
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an improvement was being constructed, renovated,
altered, modified, or maintained with the grant,
executed, delivered and recorded in the county in which
the subject property was located an agreement that
prohibited the nonprofit entity from selling, transferring,
mortgaging, or assigning its interest in the real. property
during the term of the agreement unless approved by
the agency.
/ b. That the nonprofit entity that did not acquire real
property or did not own the real property being
improved, executed and delivered a security
instrument,. financing statement, or other. appropriate
document securing the interest of the state agency.
(Refer to Chapter 679, Florida Statutes, Uniform
Commercial Code regard.ing the filing and perfecting ,of
a security instrument.)
c. That the nonprofit entity continued the operation,
maintenance, repair and administration of the property
in accordance with the purposes for which the funds
were originally appropriated and for the period of time
expressly specified by the bill appropriating the grant,
or, if failing to do so, returned to the state agency grant
funds as specified by law.
d. That the nonprofit entity adopted an accounting system
in compliance with generally accepted accounting
principles, which provided for a complete record of the
use of the grant money.
e. That the nonprofit entity purchased and maintained
insurance on behalf of the directors, officers, and
employees of the nonprofit entity against any personal
liability or accountability by reason of actions taken
while acting within the scope of their authority.
f. That the nonprofit entity returned any portion of the
grant money received that was not necessary to the
purchase of the land,. or to the cost of the
improvements, renovations, and personality,. for which
the grant was awarded.
g. That, if required by the state agency, the nonprofit
entity obtained a blanket fidelity bond, in the amount of
the grant.
h. That the nonprofit entity complied with any other
requirements specified by the state agency in the
agreement.
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F. Matching
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This requirement specifies the acceptable contributions of a stated
amount or percentage to match state awards. Matching may be in
the form of allowable costs incurred or in-kind contributions. The
specific requirements for matching are unique to each state project
and are found in the laws, rules, and the provisions of contracts or
grant agreements pertaining to the project. For projects listed in
the Compliance Supplement, these specific requirements are in Part
Four.
Audit Objectives
Determine whether the minimum amount or percentage of
contributions or matching funds was provided.
Suggested Audit Procedures
1. Perform tests to verify that the required matching
contributions were met.
2. Ascertain the sources of matching contributions and perform
tests to verify that they were from an allowable source.
3. Test records to corroborate that the values placed on in-kind
contributions are in accordance with laws, rules, and
provisions of the contract or grant agreement pertaining to
the project.
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G. Period of Availability of State Funds
Compliance Requirements
This requirement specifies the time period during which the
nonstate entity may use the state financial assistance. The specific
requirements for the availability of funds are unique to e~ch state
project and are found in the iaws, rules, and the provisions of
contracts or grant agreements pertaining to the project. For
projects listed in the Compliance Supplement, these specific
requirements are in Part Four.
Audit Objectives
Determine whether state funds were obligated within the period of
availability and obligations were liquidated within the required time
period.
Suggested Audit Procedures
1. Review laws, rules, and contracts or grant documents
pertaining to the project, determine any award-specific
requirements related to the period of availability, and
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document the availability period.
2. Test a sample of transactions that were charged to the state
project after the end of the period of availability and verify
that the underlying obligations occurred within the period of
availability.
3. Test a sample of transactions that were charged to the state-
project during the period of availability and verify that the
uhderlying obligations occurred within the period of
availability .
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H. Reporting
Compliance Requirements
This requirement specifies the type(s) of financial, performance,
and special reporting to be prepared by the nonstate entity as a
result of receiving state financial assistance. The specific
requirements for reporting are unique to each state project and are
found in the laws, rules, and the provisions of contracts or grant
agreements pertaining to the project. For projects listed in the
Compliance Supplement, these specific requirements are in Part
Four.
Audit Objectives
Determine whether required reports include all activity of the
reporting period, are supported by applicable accounting or
performance records, and are fairly presented in accordance with
project requirements.
Suggested Audit Procedures
1. Review award documents and rules pertaining to the project
and determine any award-specific reporting requirements.
2. Perform analytical procedures on reported amounts,
" ascertaining the reason for any unexpected differences.
3. Select a sample of reports and test specified line items for
accuracy and completeness.
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I. Subrecipient Monitoring
Compliance Requirements
Nonstate entities that provide state financial assistance to a
subrecipient shall: provide to a subrecipient information needed by
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the subrecipient to comply with the requirements of the Florida
Single Audit Act; review subrecipient audit reports, including
management letters, to the extent necessary to determine whether
timely and appropriate corrective action has been taken; perform
such other procedures as specified inthe terms and conditions of
the written agreement with the state agency including any required
monitoring of the subrecipient's use of state financial assistance
through site visits, limited scope audits, or other specified
procedures; and require that the subrecipient provide access to its
records to the nonstate entity's independent auditor, the state
awarding agency, the Comptroller, and the Auditor General.
(Section 215.97, Florida Statutes) For projects listed in the
Compliance Supplement, other requirements are provided in Part
Four.
Audit Objectives
1. Determine whether award information and compliance
requirements were identified in award documents to
subrecipients.
2. Determine whether the nonstate entity identified all
applicable subrecipient audits and monitored the receipt
thereof.
3. Determine whether subrecipient audits, including
management letters, were reviewed.
4. Determine whether specific requirements regarding
subrecipients addressed in the recipient's agreement with the
state agency, including any required monitoring of the
subrecipient's use of state financial assistance through site
visits, limited scope audits, or other specified procedures,
were met.
5. Determine whether subrecipient agreements required that
access to records be provided as required by law.
Suggested Audit Procedures
1. Review award documents to ascertain if the nonstate entity
made subrecipients aware of information and requirements,
including the required access to records.
2. Verify that the nonstate entity had a system in place to
monitor the receipt of audit reports from subrecipients
required to have a state single audit, including follow-up
procedures when required audits were not made or were
made but not in accordance with Section 215.97, Florida
Statutes.
3. Verify that the nonstate entity reviewed subrecipient audits,
including management letters, to determine whether timely
and appropriate corrective action was taken with respect to
audit findings and recommendations pertaining to the state
financial assistance provided.
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4. Determine whether other procedures specified in the terms
and conditions of the written agreement with the state
agency, including any required monitoring through on-site
visits, limited scope audits, or other procedures, have been
performed.
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J. Special Tests and Provisions
Compliance Requirements
The specific requirements for Special Tests and Provisions are
unique to each state project and are found in the laws, regulations,
.and the provisions of contracts or grant agreements pertaining to.
the project. For projects listed in the Supplement, the compliance
requirements, audit objectives, and suggested audit procedures for
Special Tests and Provisions are in Part Four, State Projects
Compliance Requirements. For projects not listed in this
supplement, the auditor shall review referenced laws, rules, and the
project's contracts or grant agreements to identify the compliance
requirements and develop the audit objectives and audit procedures
for Special Test and Provisions which could have a direct and
material effect on a major project. The auditor should also inquire
of the nonstate entity to help identify and understand any Special
Tests and Provisions.
PART ONE: BACKGROUND. APPUCABILITY. AND OVERVIEW I PART TWO:
MATRIX OF COMPUANCE REQUIREMENTS I PART THREE: COMPUANCE
REQUIREMENTS I PART FOUR: STATE PROJECT COMPUANCE REOUIREMENTS I
PART FIVE: INTERNAL CONTROLS I PART SIX: GUIDANCE FOR AUDmNG
PROJECTS NOT INCLUDED IN THE COMPUANCE SUPPLEMENT I APPENDIX A:
UST OF CHANGES
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Florida Sinole Audit Act I Catalog of State Finandal Assistance I State Proiects
Compliance Supplement I Rules of the Executive Office of the Governor I
Section 215.97. Florida Statutes. Florida Single Audit Act I Links to Related
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