Item J1
BOARD OF COUNTY COMMISSIONERS
AGENDAITEMSU~RY
Meeting Date: 12/20/00
Division:
Judicial
Bulk Item: Yes X
No
Department: Court Administration
AGENDA ITEM WORDING: Approval to accept Article V Trust Fund Grant-in-Aid
Agreement with Florida Supreme Court, Office of the State Courts Administrator, for
costs incurred by Monroe County under Article V, Florida Constitution, in operating the
state courts system. Funds to be utilized for conflict attorney costs.
ITEM BACKGROUND: Pursuant to Specific Appropriation 2670D of the 2000-01 General
Appropriations Act and ~25.402, Florida Statutes.
PREVIOUS REVELANT BOOC ACTION:
STAFF RECOMMENDATIONS:
TOTAL COST:
$35.623
BUDGETED: Yes X No
COST TO COUNTY: 0
REVENUE PRODUCING: Yes
No X AMOUNT PER MONTH
Year
APPROVED BY: County Atty
OMB/PurChaSi~Sk Management C.:;, {L.
DIVISION DIRECTOR APPROVAL:
Theresa D. Westerfield -r.v.~
TYPE NAME HERE
DOCUMENTATION: Included X To Follow
Not Required
DISPOSITION:
AGENDA ITEM #l.:Jl
MONROE COUNTY BOARD OF COUNTY COMMISSIONERS
CONTRACT SUMMARY
Contract #
Contract with: Office of the State Courts Administrator Effective Date: 7/1/00
Expiration Date: 6/30/01
Contract Purpose/Description: Grant-in-Aid Agreement for costs incurred under Article V. Florida
Constitution. in operating the state courts system. Office of the State Courts Administrator will pay
Monroe County $35.623 pursuant to Specific Appropriation 2670D of the 2000-01 General
.
Appropriations Act and &25.402. Florida Statutes. Payments contingent upon sufficient County Article
V Trust Fund collections. (Monroe County will utilize the funds for conflict attorney costs.)
Contract Manager:
T. D. Westerfield
(Name)
3423
(Ext. )
Judicial
(Department)
for BOCC meeting on !Vl.?~OO
Agenda Deadline: !l /29/00
CONTRACT COSTS
Total Dollar Value of Contract: $35.623 Current Year Portion: $35.623
Budgeted? Yes X No Account Codes: . to be determined by OMB
Grant: $35.623 I ~ - )1101/ - 65f-'3/ C-
County Match: $0 v<5e(v h-IfYl 'G/I1.) fe D-€e::. ~O(G
ADDITIONAL COSTS . (
For: nla
(eg. Maintenance, utilities, janitorial, salaries, etc.)
Estimated Ongoing Costs: $Q/yr
(not included in dollar value above)
11/8/00
CONTRACT REVIEW
Changes
Needed Reviewer
Yes No i \ .
( ) (X) /. --r.j).~
( ) (0 l (., ,\. :C~~. \ (~~~(i""-.
( ) (v(~t/ &t~L~
()(~~.
Date Out
Date In
Division Director
11/27/00
Ri~ag~ij\), l1J(M! IL
O.M.B./Purc~ 10Zi;()O
County Attorney llJt2 f/ tJO
LL! J...'(;/ 00
/1 /:< Jj oc..)
It /"21-;~
Coments:
"" "
~.
~ ~~J"~'" ~
()R/~/tlRL
Article V Grant-in-Aid
County:
MONROE
Amount of Award: $ 35.623
Grant Period: FY 2000-01
Category
PERSONNEL
FULL TIME E UIV ALENT E
Spending Plan
Grant-In-aid Sub-Totals
..
~. ,~~ :. - -- ~ - \ ,~ : - - - - ~
VB-.:ma~RS.~1! .
OTHER PERSONNEL SERVICES
CONTRACTUAL AGREEMENTS
. - " > ' . - . ,
'..I. ,,' _ '.,r' "
UB-~.03'~()f$!'QQ~f!Jl~N....<t
$35,623
EXPENSE
Conflic~ A~~orne Cos~s
~~-
. .
!Im!I.lli)A"1ICl~
FIXED CAPITAL OUTLAY
.~~
~C"--~
Chief Judge Mark H. Jones
Date:
Prepared by Grants Administration C:\MyF~es\sji\budgetfrm2.wb3
Monroe County Mayor George Neugent
Date:
() Rvl61 ,,)P(L- ,
Article V Trust Fund Grant-in-Aid Agreement
for Monroe County, Florida
This Agreement is made among the Florida Supreme Court, Office of the State Courts
Administrator (the "OSCA"), the Monroe County Board of County Commissioners (the "Grantee"), and
the Sixteenth Judicial Circuit (the "Grant Manager"). The parties agree that:
A. The OSCA will pay the Grantee up to $35.623 as a grant-in-aid pursuant to Specific Appropriation
2670D of the 2000-01 General Appropriations Act and g25.402, Florida Statutes, for costs incurred
under Article V, Florida Constitution, in operating the state courts system,
including costs incurred in providing and maintaining court facilities. Grant funds will be paid our
in 2 disbursements prior to August 1,2001. Payments will be contingent upon sufficient County
Article V Trust Fund collections.
B. The Grantee has a population of 75,000 or greater, and.will use grant monies provided under this
Agreement in accordance with g25.402(1)(d)(2), Florida Statutes, for expert witness fees in
criminal cases, court reporting and transcribing costs in criminal cases, and costs associated with
the appointment of special public defenders.
1. The Grantee will submit a written requisition to the OSCA for release of grant funds no later
than December 8,2000. The OSCA will disperse funds on or before February 1, 2001 and
August 1,2001.
2. The Grantee, in consultation with the chief judge of the Sixteenth Judicial Circuit, will
submit a detailed, written plan for use of grant funds to the OSCA no later than December 8,
2000, for the OSCA's use in reporting to the Florida Legislature.
3. The Grantee will invest grant funds that are surplus to current needs or pending distribution
in accordance with the requirements of g219.075, Florida Statutes.
4. The Grantee will release grant funds in accordance with Monroe County purchasing policies
and rules.
5. The Grantee will not use grant funds for lobbying the Florida Legislature, the judicial branch,
or a state agency.
6. In accordance with the Article V Distribution Plan developed by the OSCA, the Grantee will
return grant funds not encumbered by June 30, 2001 to the Article V Trust Fund for distribution
to all counties in the fund's fourth year.
C. The Grantee as a "Recipient" of state funds. will comply with the Florida Single Audit Act, section
215.97, Florida Statutes, as follows:
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 and
applicable rules of the Executive Office ofthe Governor and the Comptroller. (Attachment
A). Applicable rules of the Executive Office ofthe Governor and Comptroller, and other
information pertaining to the Florida Single Audit Act can be found at:
http://sun6.drns.state.fl. us/fsaa/.
Page 1 of 3
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 non-state 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 ofa reporting package as defined by section 215.97(2)(d),
Florida Statutes.
5. If the Recipient expends less than $300,000 in State awards in its fiscal year, an audit
conducted in accordance with the provisions ofsectioIi 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 financial 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:
Donna Brewer
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 period of 4 years from the date the
audit report is issued, unless extended in writing 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.
Page 2 of 3
D. This Agreement is subject to the following terms and conditions:
1. The OSCA's obligation to pay the Grantee is contingent upon the availability of state funds
lawfully appropriated for the purposes stated in Paragraphs A and B.
2. The Grantee will hold title to any equipment purchased with grant funds, unless general law
provides otherwise.
3. The Grantee will maintain all records made or received in conjunction with this Agreement
in accordance with Rule 2.051, Florida Rules of Judicial Administration.
4. In providing or contracting to provide services, programs or activities, maintaining facilities, t
and otherwise performing obligations under this Agreement, the Grantee and Grant Manager
will comply with the Americans with Disabilities Act, the 1964 Civil Rights Act, 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. J>
5 If, in the judgment of the OSCA, the Grantee fails to comply with the terms of this Agreement,
the OSCA may terminate the Agreement on 30 days written notice by certified mail. In the
event of tennination, the Grantee will return to the OSCA all grant funds, except those
expended in compliance with this Agreement, for reversion to 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.
FLORIDA SUPREME COURT, OFFICE OF
THESTATECOURTSADM~STRATOR
GRANTEE
Kenneth R. Palmer
State Courts Administrator
Date
The Honorable George Neugent.~ Mayor Date
Board of County Commissioners
Monroe County
GRANT MANAGER
The Honorable Mark H. Jones Date
Chief Judge
Sixteenth Judicial Circuit
Page 3 of 3
i:'lorida Single Audit Act - Executive Office of the Governor
Page 1 of 13
Section 215.97, Florida Statutes,
Florida Single Audit Act
1. The purposes of the section are to:
2. Definitions: as used in this section. the term:
3. The Executive Office of the Governor shall:
4. The Comptroller shall:
S. Each state awarding agency shall:
6. As a condition of receiving state financial assistC!nCJ~I-~acl1
recipient that provides state financial assistance to a
subrecipient shall:
7. Each recipient or subrecipient of state financial assistgnl;;~
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 project-
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~tion 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
-<
~
Z
~
~
==
U
-<
~
~
-<
712712000
Florida Single Audit Act - Executive Office of the Governor
Page 2 of 13
effective internal controls, with respect to state financial
assistance administered by nonstate entities.
c. Promote audit economy and efficiency by relying to the
extent possible on already required audits of federal
financial assistance provided to nonstate entities.
d. Provide for identification of state financial assistance
transactions in the appropriations act, state accounting
records, and recipient organization records.
.
e. Promote improved coordination and cooperation within
and between affected state agencies providing state
financial assistance and nonstate entities receiving state
financial assistance.
f. Ensure, to the maximum extent possible, that state
agencies monitor, use, and followup on audits of state
financial assistance provided to nonstate entities.
Return to top
2. Definitions; as used in this section, the term:
a. "Audit threshold" means the amount to use in
determining when a state single audit of a nonstate
entity shall be conducted in accordance with this
section. Each nonstate entity that expends a total
amount of state financial assistance equal to or in
excess of $300,000 in any fiscal year of such nonstate
entity shall be required to have a state single audit for
such fiscal year in accordance with the requirements of
this section. Every 2 years the Auditor General, after
consulting with the Executive Office of the Governor,
the Comptroller, and all state agencies that provide
state financial assistance to nonstate entities, shall
review the amount for requiring audits under this
section and may adjust such dollar amount consistent
with the purpose of this section.
b. "Auditing standards" means the auditing standards as
stated in the rules of the Auditor General as applicable
to for-profit organizations, nonprofit organizations, or
local governmental entities.
c. "Catalog of State Financial Assistance" means a
comprehensive listing of state projects. The Catalog of
State Financial Assistance shall be issued by the
Executive Office of the Governor after conferring with
the Comptroller and all state agencies that provide state
financial assistance to nonstate entities. The Catalog of
State Financial Assistance shall include for each listed
state project: the responsible state agency; standard
state project number identifier; official title; legal
authorization; and description of the state project,
:.__......~.__ _._~__....:..__ ____L..!_....:_.__ _._._.:__....:_._ ----'
http://sun6.dms.state.fl.us/fsaalstatutes.html 7/27/2000
Florida Single Audit Act - Executive Office ofthe Governor
Page 3 of 13
rncluarng ODJeCtlves, reStrictions, appliCatiOn ana
awarding procedures, and other relevant information
determined necessary.
d. "Financial reporting package" means the nonstate
entities' financial statements, Schedule of State
Financial Assistance, auditor's reports, management
letter, auditee's written responses or corrective action
plan, correspondence on followup of prior years'
corrective actions taken, and such other information
determined by the Auditor General to be necessary and
consistent with the purposes of this section.
e. "Federal financial assistance" means financial assistance
from federal sources passed through the state and
provided to nonstate entities to carry out a federal
program. "Federal financial assistance" includes all
types of federal assistance as defined in ~pplicable
United States Office of Management and Budget
circulars.
f. "For-profit organization" means any organization or
sole-proprietor but is not a local governmental entity or
a nonprofit organization.
g. "Independent auditor" means an external state or local
government auditor or a certified public accountant who
meets the independence standards.
h. "Internal control over state projects" means a process,
effected by an entity's management and other
personnel, designed to provide reasonable assurance
regarding the achievement of objectives in the following
categories:
1. Effectiveness and efficiency of operations.
2. Reliability of financial operations.
3. Compliance with applicable laws and regulations.
i. "Local governmental entity" means a county agency,
municipality, or special district or any other entity
(other than a district school board or community
college), however styled, which independently exercises
any type of governmental function.
j. "Major state project" means any state project meeting
the criteria as stated in the rules of the Executive Office
of the Governor. Such criteria shall be established after
consultation with the Comptroller and appropriate state
agencies that provide state financial assistance and
shall consider the amount of state project expenditures
or expenses or inherent risks. Each major state project
shall be audited in accordance with the requirements of
this section.
Ir "Nnnnl"nfit nl"n::lni7::ltinn" rnp::lnc: ::lnv rnl"nnl"::ltinn tl"llc:t
http://sun6.dms.state.fl. us/fsaa/statutes.html
7/27/2000
Florida Single Audit Act - Executive Office of the Governor
Page 4 of 13
'._IIt-'I_"~ _1':::f_...__...._11 ...--.,- -"7 __'t'-I_""_", .....--...,
association, cooperative, or other organization that:
1. Is operated primarily for scientific, educational
service, charitable, or similar purpose in the
public interest;
2. Is not organized primarily for profit;
3. Uses net proceeds to maintain, improve, or
expand the operations of the organization; and
4. Has no part of its income or profit distributable to
its members, directors, or officers.
~
I. "Nonstate entity" means a local governmental entity,
nonprofit organization, or for-profit organization that
receives state resources.
m. "Recipient" means a nonstate entity that receives state
financial assistance directly from a state awarding
agency.
n. "Schedule of State Financial Assistance" means a
document prepared in accordance with the rules of the
Comptroller and included in each financial reporting
package required by this section.
o. "State awarding agency" means the state agency that
provided state financial assistance to the nonstate
entity .
p. "State financial assistance" means financial assistance
from state resources, not including federal financial
assistance and state matching, provided to nonstate
entities to carry out a state project. "State financial
assistance" includes all types of state assistance as
stated in the rules of the Executive Office of the
Governor established in consultation with the
Comptroller and appropriate state agencies that provide
state financial assistance. It includes state financial
assistance provided directly by state awarding agencies
or indirectly by recipients of state awards or
subrecipients. It does not include procurement
contracts, used to buy goods or services from vendors.
Audits of such procurement contracts with vendors are
outside of the scope of this section. Also, audits of
contracts to operate state-government-owned and
contractor-operated facilities are excluded from the
audit requirements of this section.
q. "State matching" means state resources provided to
nonstate entities to be used to meet federal financial
participation matching requirements of federal
programs.
r. "State project" means all state financial assistance to a
nonstate entity assigned a single state project number
identifier in the Catalog of State Financial Assistance.
http://sun6.dms.state.fl. us/fsaa/statutes.html
7/27/2000
Flprida Single Audit Act - Executive Office of the Governor
Page 5 of 13
s. "State Projects Compliance Supplement" means a
document issued by the Executive Office of the
Governor, in consultation with the Comptroller and all
state agencies that provide state financial assistance.
The State Projects Compliance Supplement shall
identify state projects, the significant compliance
requirements, eligibility requirements, matching
requirements, suggested audit procedures, and other
relevant information determined necessary.
t. "State project-specific audit" means an audit of one
state project performed in accordance with the
requirements of subsection (9).
u. "State single audit" means an audit of a nonstate
entity's financial statements and state financial
assistance. Such audits shall be conducted in
accordance with the auditing standards as stated in the
rules of the Auditor General.
v. "Subrecipient" means a nonstate entity that receives
state financial assistance through another nonstate
entity.
w. "Vendor" means a dealer, distributor, merchant, or
other seller providing goods or services that are
required for the conduct of a state project. These goods
or services may be for an organization's own use or for
the use of beneficiaries of the state project.
Return to top
3. The Executive Office of the Governor shall:
a. Upon conferring with the Comptroller and all state
awarding agencies, adopt rules necessary to provide
appropriate gUidance to state awarding agencies,
recipients and subrecipients, and independent auditors
of state financial assistance relating to the requirements
of this section, including:
1. The types or classes of financial assistance
considered to be state financial assistance which
would be subject to the requirements of this
section. This would include guidance to assist in
identifying when the state agency or recipient has
contracted with a vendor rather than with a
recipient or subrecipient.
2. The criteria for identifying a major state project.
3. The criteria for selecting state projects for audits
based on inherent risk.
b. Be responsible for coordinating the initial preparation
and subsequel')t revisions of the Catalog of State
-- -.
http://sun6.drns.state.fl. us/fsaalstatutes.html
7/27/2000
Florida Single Audit Act - Executive Office ofthe Governor
Page 6 of 13 '
Financial Assistance after consultation with the
Comptroller and all state awarding agencies.
c. Be responsible for coordinating the initial preparation
and subsequent revisions of the State Projects
Compliance Supplement, after consultation with the
Comptroller and all state awarding agencies.
Return to top
4. The Comptroller shall:
.
a. Make enhancements to the state's accounting system to
provide for the:
1. Recording of state financial assistance and federal
financial assistance appropriations and
expenditures within the state awarding agencies'
operating funds.
2. Recording of state project number identifiers, as
provided in the Catalog of State Financial
Assistance, for state financial assistance.
3. Establishment and recording of an identification
code for each financial transaction, including state
agencies' disbursements of state financial
assistance and federal financial assistance, as to
the corresponding type or organization that is
party to the transaction (e.g., other governmental
agencies, nonprofit organizations, and for-profit
organizations), and disbursements of federal
financial assistance, as to whether the party to
the transaction is or is not a recipient or
su breci pient.
b. Upon conferring with the Executive Office of the
Governor and all state awarding agencies, adopt rules
necessary to provide appropriate guidance to state
awarding agencies, recipients and subrecipients, and
independent auditors of state financial assistance
relating to the format for the Schedule of State
Financial Assistance. -
c. Perform any inspections, reviews, investigations, or
audits of state financial assistance considered necessary
in carrying out the Comptroller's legal responsibilities
for state financial assistance or to comply with the
requirements of this section.
Return to top
5. Each state awarding agency shall:
a. Provide to a recipient information needed by the
recipient to comply with the requirements of this
section, including:
http://sun6.dms.state.fl. us/fsaalstatutes.htrnl
712712000
Florida Single Audit Act - Executive Office of the Governor
Page 7 of 13
1. The audit and accountability requirements for
state projects as stated in this section and
applicable rules of the Executive Office of the
Governor, rules of the Comptroller, and rules of
the Auditor General.
2. Information from the Catalog of State Financial
Assistance, including the standard state project
number identifier; official title; legal
authorization; and description of the state project
including objectives, restrictions, and other
relevant information determined necessary.
3. Information from the State Projects Compliance
Supplement, including the significant compliance
requirements, eligibility requirements, matching
requirements, suggested audit procedures, and
other relevant information determined necessary.
b. Require the recipient, as a condition of receiving state
financial assistance, to allow the state awarding agency,
the Comptroller, and the Auditor General access to the
recipient's records and the recipient's independent
auditor's working papers as necessary for complying
with the requirements of this section.
c. Notify the recipient that this section does not limit the
authority of the state awarding agency to conduct or
arrange for the conduct of additional audits or
evaluations of state financial assistance or limit the
authority of any state agency inspector general, the
Auditor General, or any other state official.
d. Be provided one copy of each financial reporting
package prepared in accordance with the requirement of
this section.
e. Review the recipient financial reporting package,
including the management letters and corrective action
plans, to the extent necessary to determine whether
timely and appropriate corrective action has been taken
with respect to audit findings and recommendations
pertaining to state financial assistance provided by the
state agency.
BeturIlJJ:t.tQP
6. As a condition of receiving state financial assistance,
each recipient that provides state financial assistance
to a subrecipient shall:
a. Provide to a subrecipient information needed by the
subrecipient to comply with the requirements of this
section, including:
1. Identification of the state awarding agency.
., The:::u 'rtit ::anrl :arrnl.nt::ahilit\I r"onllircuy\ontc Fnr
http://sun6.dms.state.fl. us/fsaa/statutes.html
7/27/2000
Florida Single Audit Act - Executive Office of the Governor
Page 8 of 13 .
'-_ I "~ U\.I\....\. LillY U'-'-\JUII,",ULl'''~Y I ~\.f""" ~"'\;;"'-'" IVI
state projects as stated in this section and
applicable rules of the Executive Office of the
Governor, rules of the Comptroller, and rules of
the Auditor General.
3. Information from the Catalog of State Financial
Assistance, including the standard state project
number identifier; official title; legal
authorization; and description of the state project,
including objectives, restrictions, and other
relevant information.
4. Information from the State Projects Compliance
Supplement including the significant compliance
requirements, eligibility requirements, matching
requirements, and suggested audit procedures,
and other relevant information determined
necessa ry.
..
b. Review the subrecipient audit reports, including the
management letters, to the extent necessary to
determine whether timely and appropriate corrective
action has been taken with respect to audit findings and
recommendations pertaining to state financial
assistance provided by the state agency.
c. Perform such other procedures as specified in terms and
conditions of the written agreement with the state
awarding agency including any required monitoring of
the subrecipient's use of state financial assistance
through onsite visits, limited scope audits, or other
specified procedures.
d. Require subrecipients, as a condition of receiving state
financial assistance, to permit the independent auditor
of the recipient, the state awarding agency, the
Comptroller, and the Auditor General access to the
subrecipient's records and the subrecipient's
independent auditor's working papers as necessary to
comply with the requirements of this section.
Return to top
Y. Each recipient or subrecipient of state financial
assistance shall comply with the following:
a. Each nonstate entity that receives state financial
assistance and meets audit threshold requirements, in
any fiscal year of the nonstate entity, as stated in the
rules of the Auditor General, shall have a state single
audit conducted for such fiscal year in accordance with
the requirements of this act and with additional
requirements established in rules of the Executive Office
of the Governor, rules of the Comptroller, and rules of
the Auditor General. If only one state project is involved
in a nonstate entity's fiscal year, the nonstate entity
may elect to have only a state project-specific audit of
........_ _&'_01._ ___.:_-&.. &.__ &.L.._... ~:___I ..___
http://stm6.dms.state.fl.us/fsaa/statutes.html
7/2712000
Florida Single Audit Act - Executive Office of the Governor
Page 9 of 13
1I1~ ~ldl~ I.JrOJ~Ll lur llldl II~Ldl Y~dr.
b. Each nonstate entity that receives state financial
assistance and does not meet the threshold
requirements, in any fiscal year of the nonstate entity,
as stated in this law or the rules of the Auditor General
is exempt for such fiscal year from the state single audit
requirements of this section. However, such nonstate
entity must meet terms and conditions specified in the
written agreement with the state awarding agency.
c. Regardless of the amount of the state financial
assistance, the provisions of this section do not exempt
a nonstate entity from compliance with provisions of law
relating to maintaining records concerning state
financial assistance to such nonstate entity or allowing
access and examination of those records by the state
awarding agency, the Comptroller, or the Auditor
General.
d. Audits conducted pursuant to this section shall be
performed annually.
e. Audits conducted pursuant to this section shall be
conducted by independent auditors in accordance with
auditing standards as stated in rules of the Auditor
General.
f. Upon completion of the audit as required by this
section, a copy of the recipient's financial reporting
package shall be filed with the state awarding agency
and the Auditor General. Upon completion of the audit
as required by this section, a copy of the subrecipient's
financial reporting package shall be filed with the
recipient that provided the state financial assistance.
The financial reporting package shall be filed in
accordance with the rules of the Auditor General.
g. All financial reporting packages prepared pursuant to
the requirements of this section shall be available for
public inspection.
h. If an audit conducted pursuant to this section discloses
any significant audit findings relating to state financial
assistance, including material noncompliance with
individual state project compliance requirements or
reportable conditions in internal controls of the nonstate
entity, the nonstate entity shall submit as part of the
audit package to the state awarding agency a plan for
corrective action to eliminate such audit findings or a
statement describing the reasons that corrective action
is not necessary.
i. An audit conducted in accordance with this section is in
addition to any audit of federal awards required by the
Federal Single Audit Act and other federal laws and
http://sun6.dms.state.fl. us/fsaa/statutes.htrnl
7/2712000
Florida Single Audit Act - Executive Office of the Governor
Page 10'of 13,
regulations. To the extent that such federally required
audits provide the state awarding agency with
information it requires to carry out its responsibilities
under state law or other guidance, a state agency shall
rely upon and use that information.
j. Unless prohibited by law, the cost of audits pursuant to
this section are allowable charges to state projects.
However, any charges to state projects should be
limited to those incremental costs incurred as a result of
the audit requirements of this section in relation to
other audit requirements. The nonstate entity should
allocate such incremental costs to all state projects for
which it expended state financial assistance.
.
k. Audit costs may not be charged to state projects when
audits required by this section have not been made or
have been made but not in accordance with this section.
If a nonstate entity fails to have an audit conducted
consistent with this section, state awarding agencies
may take appropriate corrective action to enforce
compliance.
I. This section does not prohibit the state awarding agency
from including terms and conditions in the written
agreement which require additional assurances that
state financial assistance meets the applicable
requirements of laws, regulations, and other compliance
rules.
m. A state awarding agency that provides state financial
assistance to nonstate entities and conducts or arranges
for audits of state financial assistance that are in
addition to the audits conducted under this act shall,
consistent with other applicable law, arrange for funding
the full cost of such additional audits.
Return to top
8. The independent auditor when conducting a state single
audit of recipients or subrecipients shall:
a. Determine whether the nonstate entity's financial
statements are presented fairly in all material respects
in conformity with generally accepted accounting
principles.
b. Determine whether state financial assistance shown on
the Schedule of State Financial Assistance is presented
fairly in all material respects in relation to the nonstate
entity's financial statements taken as a whole.
c. With respect to internal controls pertaining to each
major state project:
http://sun6.drns.state.f1. us/fsaa/statutes.html
7/27/2000
Florida ~ingle Audit Act - Executive Office of the Governor
Page 11 of 13
1. Obtain an understanding of internal controls;
2. Assess control risk;
3. Perform tests of controls unless the controls are
deemed to be ineffective; and
4. Determine whether the nonstate entity has
internal controls in place to provide reasonable
assurance of compliance with the provisions of
laws and rules pertaining to state financial
assistance that have a material effect on each
major state project.
d. Determine whether each major state project complied
with the provisions of laws, rules, an.d guidelines as
identified in the State Projects Compliance Supplement,
or otherwise identified by the state awarding agency,
which have a material effect on each major state
project. When major state projects are less than 50
percent of the nonstate entity's total expenditures for all
state financial assistance, the auditor shall select and
test additional state projects as major state projects as
necessary to achieve audit coverage of at least 50
percent of the expenditures for all state financial
assistance provided to the nonstate entity. Additional
state projects needed to meet the 50-percent
requirement may be selected on an inherent risk basis
as stated in the rules of the Executive Office of the
Governor.
e. Report on the results of any audit conducted pursuant
to this section in accordance with the rules of the
Executive Office of the Governor, rules of the
Comptroller, and rules of the Auditor General. Audit
reports shall include summaries of the auditor's results
regarding the nonstate entity's financial statements;
Schedule of State Financial Assistance; internal
controls; and compliance with laws, rules, and
guidelines.
f. Issue a management letter as prescribed in the rules of
the Auditor General.
g. Upon notification by the nonstate entity, make available
the working papers relating to the audit conducted
pursuant to the requirements of this section to the state
awarding agency, the Comptroller, or the Auditor
General for review or copying.
Return to top
9. The independent auditor, when conducting a state
project-specific audit of recipients or subrecipients,
shall: .
a. Determine whether the nonstate entity's schedule of
state financial assistance is presented fairly in all
m~h>ri~1 rpc:npI"h: in I"nnfnrmiht with c:t~tPri ~I"I"nt mtinn
http://sun6.dms.state.fl. us/fsaa/statutes.htrnl
7/27/2000
Florida Single Audit Act - Executive Office ofthe Governor Page 12 of 13 .
..._~_.._. .--....--..- II' --...-.......7 ....... -"'_..._- -----.."'...~
policies.
b. Obtain an understanding of internal control and perform
tests of internal control over the state project consistent
with the requirements of a major state project.
c. Determine whether the auditee has complied with
applicable provisions of laws, rules, and guidelines as
identified in the State Projects Compliance Supplement,
or otherwise identified by the state awarding agency,
which could have a direct and material effect on the
state project.
.
d. Report on the results of state project-specific audit
consistent with the requirements of the state single
audit and issue a management letter as prescribed in
the rules of the Auditor General.
e. Upon notification by the nonstate entity, make available
the working papers relating to the audit conducted
pursuant to the requirements of this section to the state
awarding agency, the Comptroller, or the Auditor
General for review or copying.
Return to top
10. The Auditor General shall:
a. Have the authority to audit state financial assistance
provided to any nonstate entity when determined
necessary by the Auditor General or when directed by
the Legislative Auditing Committee.
b. Adopt rules that state the auditing standards that
independent auditors are to follow for audits of nonstate
entities required by this section.
c. Adopt rules that describe the contents and the filing
deadlines for the financial reporting package~
d. Provide technical advice upon request of the
Comptroller, Executive Office of the Governor, and state
awarding agencies relating to financial reporting and
audit responsibilities contained in this section.
e. Be provided one copy of each financial reporting
package prepared in accordance with the requirements
of this section.
f. Perform ongoing reviews of a sample.of financial
reporting packages filed pursuant to the requirements
of this section to determine compliance with the
reporting requirements of this section and applicable
rules of the Executive Office of the Governor, rules of
~._ ~ ,.... __ _ .. &... . _ II _ u _ __ -' _..... _ . ~ L'. _ ... ..J!&. _ __ ,... _ ._ _.._.
http://sun6.dms.state.fl. us/fsaalstatutes.html
7/27/2000
Florida Single Audit Act - Executive Office ofthe Governor
Page 13 of 13
me l.OmptrOller, ana rUles or me AUOItor l.::Ieneral.
History.--s. 2, ch. 98-91; s. 58, ch. _'
A. Effective July 1, 2000. .
B. Section 5, ch. 98-91, provides that "[t]his act applies to any
nonstate entity fiscal year bE;!ginning on or after July 1, 2000."
The purposes of the section are to: I Definitions: as used in this section. the
term: I The Executive Office of the Governor shall: I The Comptroller shall: I
Each state awarding agency shall: I As a condition of receiving state financial
assistance. each recipient that provides state financial assistance to a
subrecipient shall: I Each recipient or subrecipient of state financial assistance
shall comply with the followina: I The independent auditor when conducting a
state single audit of recioients or subrecipients sllall: I The independent auditor.
when conducting a state project-specific audit of recipients or subrecipients.
~ I The Auditor General shall:
Return To Top
Florida Single Audit Act I Catalog of StateBDa.nQ9lAss.istMC~ I StalE:..ErQjects
CQrnglian!;e Supplement I Rules of the..Ex.eQJ..tiYe...Qffl!:_e_oLtheJ,ioxeffiQr I
S~-.lS.97. Florida S_tatutes. Florid.a-5ing!.e_AlJ.d~t I .!.inks tQ.....Related
Sites
http://stm6.drns.state. fl. uslfsaa/statutes.htrnl
7/27/2000
Florida Single Audit Act - Executive Office of the Governor
Page 1 of7 .
Rules of the Executive Office of the
Governor
.
270-1.001 Applicabilitv and Definitions I 270-1.002 Types of State Financial Assistance I
270-1.003 RecipientlSubrecioient and Vendor Relationships I 270-1.006 Criteria for
Major State Projects I 270-1.007 Criteria for Selectina State Projects for Audit Based on
Inherent Risk
270-1 Florida Single Audit Act
270-1.001 Applicability and Definitions
1. These rules are applicable to state agencies awarding financial
assistance, recipients and subrecipients of state financial
assistance, and independent auditors of state financial
assistance.
2. For purposes of this Chapter, the following terms shall have
the meaning indicated:
a. "Auditee" means a nonstate organization expending
state awards in excess of the audit threshold as defined
by Section 21S.97(2)(a), Florida Statutes.
b. "State agency" is defined by Section 216.011, Florida
Statutes.
Specific 215.97(3) FS.
Law Implemented 215.97 FS.
History-New 7-16-00
Return to t012
270-1.002 Types of State Financial Assistance.
1. State financial assistance is financial assistance from state
resources to nonstate organizations to carry out a state
project. It does not include federal financial assistance and
state matching provided by state agencies for federal
programs. State financial assistance shall ~e categorized by
the following classes or types of financial assistance:
a. Cooperative Agreements - Financial assistance
transferred pursuant to written agreements between
C""..~..o ~,..o.....,..icr" ~",,.f ..o."';l""\io,.....""" ..^ ,..o:a....u ^.... ~ ......hli,..
http://sun6.dms.state.fl. uslfsaa/rules.htm
7/27/2000
Florida Single Audit Act - Executive Office ofthe Governor
Page 2 of7
~\,a\,c a~CII"'IC~ all"" I C"'lpICII\'~ \,u ...all Y uu\, a pULl"'"
purpose. Cooperative agreements generally assume a
substantial involvement between state agencies and
recipients when carrying out the activities contemplated
in the agreements.
b. Direct Appropriations - Financial assistance
appropriated to state agencies to be provided directly to
specified nonstate entities per legislative proviso to
encourage or subsidize particular activities.
c. Food Commodities - Financial assistance which
provides for the sale or donation of food.
d. Grants - Financial assistance transferred pursuant to
written agreements between state agencies and
recipients to carry out a public purpose. Generally, a
substantial involvement is not expected between state
agencies and recipients when carrying out the activities
contemplated in the agreements.
e. Insurance - Financial assistance provided to assure
reimbursement for losses sustained under specified
conditions.
f. Investments - Financial assistance provided for
investment in the development of particular activities or
enterprises.
g. Loans - Financial assistance provided through the
lending of state monies for a specific period of time,
with a reasonable expectation of repayment. Such loans
mayor may not require the payment of interest.
h. Loan Guarantees - Financial assistance provided in
which the state agency makes an arrangement to
indemnify a lender against part or all of any defaults by
those responsible for repayment of loans.
i. Property - Financial assistance provided for the sale,
exchange or donation of state real property, personal
property, commodities, and other goods including land,
buildings, and equipment.
j. Tax Credits - Financial assistance provided in the form
of credits of state taxes for a public purpose authorized
by state law.
k. Tax Refunds - Financial assistance provided in the
form of refunds of state taxes for a public purpose
authorized by state law.
2. The following provisions are to be used in determining state
" financial assistance expended.
a. The determination of when state financial assistance is
expended should be based on when the related activity
occurs. Generally, the activity pertains to events that
require the nonstate organization to comply with laws,
rules and the provisions of contracts or grant
agreements such as: expenditure/expense transactions
associated with grants, cooperative agreements, and
direct appropriations; the disbursement of funds passed
through to subrecipients; the use of loan proceeds
under loan and loan guarantee programs; the receipt of
property or food commodities; the receipt of tax
refunds; the application of tax credits against tax
http://sun6.drns.state.fl.us/fsaalrules.htrn
7/27/2000
Florida Single Audit Act - Executive Office of the Governor
Page J of7
liabilities; and the period when insurance is in force.
b. Loans and Loan guarantees. Since the state is at risk for
loans until the debt is repaid, the value of the state
financial assistance expended under loan programs
should include the value of new loans made or received
during the nonstate organization's fiscal year; plus the
balance of loans from previous years for which the state
imposes continuing compliance requirements; plus any
interest subsidy, cash, or administrative cost allowance
received. Prior loans and loan guarantees, the proceeds
of which were received and expended in prior years, are
not considered state financial assistance expended
when the laws, rules and provisions of contracts or
grant agreements pertaining to such loans impose no
continuing compliance requirements other than to repay
the loans.
c. Property and Food Commodities. Non-cash assistance,
such as property and food commodities are to be valued
at either the fair market value at the time of receipt or
the assessed value provided by the state agency.
.
Specific 215.97(3) FS.
Law Implemented 215.97 FS.
History-New 7-16-00
Return to top
270-1.003 Recipient/Subrecipient and Vendor Relationships
1. State awards expended by a recipient/subrecipient are
subject to audit under Section 215.97, Florida Statutes,
Florida Single Audit Act. Procurement contracts used to buy
goods or services from vendors are outside the scope of the
Act. The guidance provided in (2) through (4) of this section
shall be considered in determining whether the nonstate
organization has a recipient or vendor relationship with the
state agency. This guidance may also be used by recipients
providing subawards of state financial assistance to
su breci pients.
2. Characteristics indicative of a recipient relationship are when
the nonstate organization:
a. Is established or created by State law to carry out a
state project.
b. Determines final eligibility.
c. Receives funds for a project established by state statute
and for which the state agency is authorized to provide
funding.
d. Provides matching funds.
e. Makes programmatic decisions on behalf of the state.
f. Uses the funds to carry out its own program or
operations.
g. Receives federal funds under a similar program for
which it is designated a recipient by the state agency.
h. Is organized primarily for a public purpose.
http://stm6.dms.state.fl. us/fsaalrules.htrn
7/27/2000
Florida Single Audit Act - Executive Office of the Governor
Page 4 of7
3. Characteristics indicative of a vendor relationship are when
the nonstate organization:
a. Provides services within normal business operations.
b. Operates in a competitive environment.
c. Provides similar services to many different purchasers.
d. Receives payment on a per unit or per deliverable basis.
e. Is awarded the contract based on free and open
competition.
f. Receives federal funds under a similar program for
which it is designated a vendor by the state agency.
4. There may be circumstances or exceptions to the listed
characteristics as set forth above in (2) and (3). It is not
expected that all of the characteristics will be present in all
cases.
Specific 215.97(3) FS.
Law Implemented 215.97 FS.
History-New 7-16-00
Return to top
270-1.006 Criteria for Major State Projects.
1. The independent auditor shall use a risk-based approach to
determine which state projects are major state projects. This
risk-based approach shall include consideration of the amount
of state project expenditures and the inherent risk of the state
project. The process enumerated in paragraphs (2) through
(6) shall be followed.
2. The independent auditor shall identify the larger state
projects as Type A Projects according to the following criteria:
a. For auditees with expenditures of state awards between
$300,000 and $1,000,000, Type A projects are defined
as the larger of $100,000 or thirty percent (30%) of
total state awards expended.
b. For auditees with expenditures of state awards
exceeding $1,000,000, Type A projects are defined as
the larger of $300,000 or three percent (3%) of total
state awards expended.
3. State projects not identified as Type A Projects shall be
considered Type B Projects.
4. The independent auditor shall identify Type A Projects which
are low-risk. For a Type A Project to be considered low-risk, it
should have been audited as a major state 'project in at least
one of the two most recent audit periods and, in the most
recent audit period, should have had no reportable audit
findings. The auditor shall consider the criteria enumerated in
Rule 270-1.007, F.A.C., the results of audit follow-up, and
http://sun6.dms.state.fl. us/fsaaJrules.htrn
7/2712000
Florida Single Audit Act - Executive Office of the Governor
Page? of7
. .
any significant changes in personnel or systems affecting a
Type A Project, in applying professional judgment in
determining whether a Type A Project is low-risk.
5. The independent auditor shall identify Type B Projects which
are high-risk. The auditor shall consider the criteria
enumerated in Rule 270-1.007, F.A.C., in applying
professional judgment in determining whether a Type B
Project is high-risk. However, the independent auditor is not
expected to perform risk assessments on relatively small state
projects. Therefore, the auditor is only required to perform
risk assessments on Type B Projects as follows:
.
a. For auditees with expenditures of state awards of
$300,000 to $1,000,000, risk assessments shall be
required for Type B Projects that exceed the larger of
$50,000 or ten percent (10%) of total state awards
expended.
b. For auditees with expenditures of state awards that
exceed $1,000,000, risk assessments shall be required
for Type B Projects that exceed the larger of $100,000
or 1 percent (1%) of total state awards expended.
6. At a minimum, the independent auditor shall audit all of the
following as major projects:
a. All Type A Projects, except the auditor may exclude any
low-risk Type A Projects.
b. At least one half of the Type B Projects identified as
high-risk, except the auditor is not required to audit
more high-risk Type B Projects than the number of low-
risk Type A Projects; or one high-risk Type B Project for
each low-risk Type A Project identified. The auditor is
encouraged to use an approach which provides an
opportunity for different high-risk Type B Projects to be
audited as a major project over a period of time.
c. Additional projects as may be necessary to provide
audit coverage of at least fifty percent (50%) of the
auditee's expenditures of state awards. Wherever
practicable, additional projects should be selected in
accordance with the criteria enumerated in Rule 27D-
1.007, F.A.C.
Specific 215.97(3) FS.
Law Implemented 215.97 FS.
History-New 7-16-00
Return to top
270-1.007 Criteria for Selecting State Projects for Audit
Based on Inherent Risk
1. The independent auditor's selection of state projects for audit
shall be based on an overall analysis and evaluation of the
risk of noncompliance occurring which could be material to
LI_ _ _L_L_ __.__~_ _L ....,... - _..-I~&._.. _1__" .._- ._._-~--_!____I ~..-'---- --_&.
http://sun6.dms.state.f1.us/fsaalrules.htm 7/2712000
Florida Single Audit Act - Executive Office ofthe Governor
Page 6 of7
me state proJect:. I ne aUOlror snail use proreSSlonal Juagment:
and consider criteria, such as described in paragraphs ( 2)
through (4) belOw, to identify risk in state projects. Also, as
part of the risk analysis, the auditor may wish to discuss a
particular state project with auditee management and the
awarding state agency.
2. The independent auditor shall consider current and prior audit
experience.
a. Weakness in internal controls over state financial
assistance would indicate higher risk. Consideration
should be given to the control environment over state
financial assistance and such factors as the expectation
of management's adherence to applicable laws, rules,
and contract/grant provisionsv and the competence and
experience of personnel who administer the state
financial assistance project.
b. Prior audit findings would indicate higher risk,
particularly when situations identified in the audit
finding could have a significant impact on state financial
assistance or have not been corrected.
c. State projects not recently audited as major state
projects may be of higher risk than state projects
recently audited as major state projects without audit
findings.
3. The independent auditor shall consider the extent of any
oversight exercised by the state agencies and the results of
any monitoring performed.
4. When evaluating state projects, independent auditors shall
consider the inherent risk of the project, which includes the
following:
a. The nature of the project. This includes, for example, a
project's complexity, the presence of third parties, and
the type of costs involved.
b. The phase of the project in its life cycle at the state
agency. A newer project may not be as time-tested and,
therefore, may present higher risk. The state agency's
monitoring procedures may not yet be implemented or
effectively in place. Significant changes in the program,
laws, rules, or contracts or grant agreements may also
increase risk.
c. The phase of the project in its life cycle at the auditee.
If a project is new to the auditee, there may be higher
risk simply because a learning curve may be present.
During the first and last years that an auditee
participates in a state project, the risk may be higher
due to start-up or closeout of program activities and
staff. . _
d. Type B Projects with larger expenditures. Projects with
larger amount of expenditures would be of higher risk
than projects with substantially smaller expenditures.
http://sun6.dms.state.fl. us/fsaa/rules.htm
7/27/2000
Florida Single Audit Act - Executive Office ofthe Governor
Page 7 0[7
5. The independent auditor shall document in the working
papers the risk analysis process used in determining major
projects. State agencies may provide auditors guidance about
the risk of a particular state project and the auditor shall
consider this guidance in determining major projects in audits
not yet substantially completed.
Specific 215.97(3) FS.
Law Implemented 215.97 FS.
History-New 7-16-00
.
270-1.001 Applicability and Definitions I 270-1.002 Types of State I"lDimcial
Assistance I 270.1.003 Recipient/Subrecipient and Vendor Relationships I 270-
1.006 Criteria for Major State Proiects I 27D-1.007 Criteria for Selecting 5-tatl":
Projects for Audit Based on Inherent Risk
RenInl To Top
Florida5jnglsU~vdiLA~t I Call1_'-0-9.QLSta.!;~.fjJ]9JlcjaL8ssistcwce I Statl":--PLQjects
c.oJJJPJi.ance..5I,JppJemeJ!11 Bules_oUbeJ::xec.vtt''!'e_Offlce._oLtb_e._CioYemOI I
5.ectLoIL21!i..9LHoIld..a.S.1atytes .EtoJj~uLSlDg[e_8u_djtAct I Lin~s_tQ_B_elated
Slte_s
http://sun6.dms.state. fl. us/fsaa/rules.htm
7/27/2000
Florida Single Audit Act - Florida EOG
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 ~
2-Ul01 CIVIL TRAFFIC INFRACTION HEARING OFFICERS State Court System ~
Z
~ COUNTY ARTICLE V TRUST FUND State Court System ~
nJ!QQ COURT REPORTER SERVICES State C(Jurt System ~
22.011 COURT SYSTEM SERVICES FOR CHILDREN AND YOUTH State Court System ==
U
22.012 COURT SYSTEM TECHNOLOGY IMPROVEMENTS State Court System -<
~
~ FAMILY COURTS State Court System ~
.ll...Q.Q2 NEIGHBORHOOD JUSTICE CENTER State Court System -<
.llJli.Q PLANT CITY SATELLITE CENTER State Court System
22~ SMALL COUNTY COURTHOUSE FACILITIES State Court System
22.007 TRUANCY PROGRAM State Court System
Return To Top
Florida Single Audit Act I Catalog of State Financial Assistance I State Proiects Comoliance Suoolement I Rules of the
Executive Office ofthe Governor I Section 215.97. Florida Statutes. Florida Sino Ie Audit Act I Links to Related Sites
-::-
,f~'1'jI__ (tv.--- bott~~(J.
WJ1l/f,) ~
&yt~U- ~~.y~l
http://fcn.state.fl. us/owa _ fsaa/owalfsaa _ www.pkg_fsaasearch.searchJesuIts
7/27/2000
Florida Single Audit Act - Florida EOG
Page 1. of2
CONTENTS OF THE CATALOG I SEARCH/BROWSE THE CATALOG I
ADDITIONS/DELETIONS/CHANGES TO THE CATALOG
t
CFSA Number: 22.003
State Project
Title:
Agency:
Program:
COUNTY ARTICLE V TRUST FUND
State Court System
Trial Courts
Budget Entity: Article V Trust Fund
Specific
Appropriation: 2670D
Authorization: Section 25.402, Florida Statutes
Objectives:
Types Of
Assistance:
Applicant
Type:
Restrictions:
Procedures:
Other:
To compensate counties for the costs they incur under "Article V" of the
STATE CONSTITUTION in operating the state courts system, including
the costs they incur in providing and maintaining court facilities.
Grants
Local Government
Funds paid to counties with populations less than 75,000 shall be used, in
priority order, for: consulting or architectural studies related to the
improvement of courthouse facilities; improving court facilities to ensure
compliance with the Americans with Disabilities Act and other federal or
state requirements; other renovations in court facilities; improvements in
court security; and expert witness fees in criminal cases, court reporting
and transcribing costs in criminal cases, and costs associated with the
appointIpent of special public defenders. Funds paid to counties with
populations exceeding 74,999 shall be used for costs paid by the county
for expert witness fees in criminal cases, court reporting and transcribing
costs in criminal cases, and costs associated with the appointment of
special public defenders.
Not applicable.
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.
http://sun2.dms.state.f1.us/fsaa _ide...Ifsaa _ www.pkg_fsaasearch.details?cfda_code_str=2200 7/27/2000
Florida Single Audit Act - Florida EOG
Page 2 of2
Information
Contact:
Office of the State Courts Administrator, Finance and Accounting, 500
South Duval Street, Tallahassee, FL 32399
Telephone: (850)488-3737 or SUNCOM 278-3737
http://www .f1courts.orgl
Web Address:
There are no specific compliance requirements for this project.
Go here for more information.
Return ToT op
Florid_a5irl9le~l,JQit Act I Ql...taJo.9-QLSta_te FinaRCiaLASs.Lstance I S_tatel'[ojects-'9mplianc~_SllPpleme!1t I RulesoUIJ~
Ex~utive Office~QLtbe...Jiovernor I Sectiolli~-.E!9rida Statutes. Floridi'LSln9..'~J\~JJi.LAct I LinJ~s_JJLRelated_Sjte_s
http://sun2.dms.state.fl.us/fsaa _ide...Ifsaa _ www.pkg_fsaasearch.de :ails?cfda _code _ str=2200 7/27/2000
florida Single Audit Act - Florida.EGG
Page l,of 12
u
~
Z
~
~
==
U
<
~
~
<
PART ONE: BACKGROUND. APPLICABIUTY. AND OVEBYIEW. I PART TWo.:....MAI!mLQE
COMPLIANCf...RE..QU.IR-f;:MENTS I PART THREE: COMPLIANCE REQUIREMENTS I P.ARi
~STATE PROJECT CQMPU..ANCE REQUIB.f;:MENTS I PARTEl.'lE~l)'jIERNAI._CQNIROJ..,S
I PART SIX: GUIDANCE FQR.AUlliIIRG PR.QJ.ECTS NOT lliC.lUJ2ElLl.N THLCOMPI.IARCE
SUPE1,.EMENT I APPENDIX A: USLOU::lIANGES
.
PART THREE - Compliance
Requirements
Activities Allowed or Unallo~ I AlloVLab~~ I Cas.tLt1anage.ffient I Eiigibjlity I
Equipment and Real Property Managem.ent I MMching I PeIjoQ...Qf~YailabiJjty_oLState
Funds I Reporting I SJ.lJ>~w~Monitoring I Spe~J.aLLe.slUIDJLerQyjslQns
. 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.
http://sun6.dms.state.fl. us/fsaa/compliance _requirements.html
7/27/2000
Florida Single Audit Act - Florida EOG
Page 2 of 12
The st,Jggested audit pr()CedLltE!~ 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.
Return To Top
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.
http://sun6.dms.state.fl. us/fsaa/compliance Jequirements.htrnl
7/27/2000
Florida Single Audit Act - Florida EOG
Page 3 of 12 .
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.
Return To Top
.
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 Handbook
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.
Return To TQQ
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 initial 3
months. Thereafter disbursements are to be made only on a
reimbursement basis. The Comptroller, after consultation with the
http://sun6.dms.state.fl. us/fsaalcompliance _requirements.html
7/27/2000
Elorida. Single Audit Act - Florida EGG
Page 4 of 12
. .
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.
Return To Tot'
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 eligible beneficiaries (individuals or
http://sun6.dms.state.fl.us/fsaalcompliance Jequirements.htm1
7/27/2000
Florida Single Audit Act - Florida EGG
Page 5.of 12 .
. - .
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.
Return To Top
E. Equipment and Real Property Management
Compliance Requirements
This requirement specifies the use, management, and disposition of
http://sun6.dms.state.fl.us/fsaa/compliance Jequirements.html
7/27/2000
FloridaBingle Audit Act - Florida EGG
Page 6 of 12
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
whirh thp nr;lnt W;lC; ;lW;lrnpn
http://sun6.dms.state.fl.us/fsaalcompliance Jequirements.html
7/27/2000
Florida Single Audit Act - Florida EOG
Page70f12.
....__.t ....- ::J'-.... ..-- -..-.---.
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
http://sun6.dms.state.fl.us/fsaa/complianceJequirements.html
7/27/2000
Florida. Single Audit Act - Florida EGG
Page 8 of 12
oJ , . I , .
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 regarding 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.
Return To Top
F. Matching
C;omnlian~e Renllirement~
http://sun6.dms.state.f1.us/fsaalcompliance Jequirements.htrnl
7/27/2000
Florida Single Audit Act - Florida EGG
Page 9 of 12
-----r------ ---"1--- --------
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.
Return To Top
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 each state
project and are found in the laws, rules, and the provisions of
contracts or grant agreements pertaining to the project. 'For
prQjects 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
http://sun6.dms.state.fl. us/fsaalcompliance Jequirements.html
7/27/2000
Florida- Single Audit Act - Florida EOG
Page 10 of 12
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
underlying obligations occurred within the period of
availability.
Return To Too
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.
Return To Top
1. Subrecipient Monitoring
Compliance Requirements
Nonstate entities that provide state financial assistance to a
subrecipient shall: provide to a subrecipient information needed by
- - - - -
http://stm6.dms.state.fl.us/fsaalcompliance Jequirements.htrnl
7/27/2000
Florida Single Audit Act - Florida EOG
Page 11 qf 12
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 in the 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.
http://sun6.dms.state.fl. us/fsaalcompliance Jequirements.htrnl
7/27/2000
F~orida.Sing1e Audit Act - Florida EGG
Page 12 of 12
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.
Return To Top
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. APPLICABILITY. AND OVERVIEW I PART TWO:
MATRIX OF COMPLIANCE REOUIREMENTS 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
Return To Top
Florida Single Audit Act I Catalog of State Financial 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
~ .
http://sun6.dms.state.fl.us/fsaalcompliance _ requirements.html
7/27/2000