Florida single audit act checklist for non-state organizations



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FLORIDA SINGLE AUDIT ACT CHECKLIST FOR NON-STATE ORGANIZATIONS -

RECIPIENT/SUBRECIPIENT VS. VENDOR DETERMINATION
This checklist and the standard contract audit language may be obtained electronically from the Department of Financial Services’ website (https://apps.fldfs.com/fsaa).
If a Florida Single Audit Act State Project Determination Checklist has not been previously completed, please complete it now. (Applies only to State agencies)
This checklist must be used by State agencies to evaluate the applicability of the Florida Single Audit Act (FSAA) to non-state organizations after a state program has been determined (using the Florida Single Audit Act State Project Determination Checklist) to provide state financial assistance (i.e. is a State Project as defined in 215.97 (2), F.S.). This checklist assists in determining if the non-state organization is a vendor, recipient/subrecipient, or an exempt organization.
Recipients and subrecipients of state financial assistance must also use this checklist to evaluate the applicability of the FSAA to non-state organizations to which they provide State resources to assist in carrying out a State Project.
Name of Non-state Organization:      

Type of Non-state Organization:      

(i.e. nonprofit, for-profit, local government; if the non-state organization is a local government, please indicate the type of local government – municipality, county commission, constitutional officer, water management district, etc.)

Awarding Agency:      

Title of State Project:      

Catalog of State Financial Assistance (CSFA) Number:      



Contract/Grant/Agreement Number:      

PART A


YES
NO




   

   

1. Is the non-state organization a district school board, charter school, community college, public university, government outside of Florida, or a Federal agency?

   

   

2. Is the relationship with the non-state organization only to procure commodities (as defined in 287.012(5) F.S.)?

   

   

3. Does the relationship with the non-state organization consist of only Federal resources, State matching resources for Federal Programs or local matching resources for Federal Programs?

   

   

4. Does the relationship with the non-state organization consist of only State maintenance of effort (MOE)1 resources that meet all of the following criteria?

   

   

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

   

   

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

   

   

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




1 MOE refers to the Federal maintenance of effort/level of effort requirements as defined by OMB Circular A-133 Compliance Requirement G (Matching, Level of Effort, Earmarking).




If any of 1-4 above is yes, the recipient/vendor relationship determination does not need to be completed because the FSAA is not applicable to the non-state organization.

PART B


Recipient/Vendor Relationship Determination:

The following should be analyzed for each relationship with a non-state organization where it has been determined that the state program provides state financial assistance (i.e. is a State Project) and the non-state organization is not exempt based on the questions above. This relationship may be evidenced by, but not limited to, a contract, agreement, or application.


YES
NO




   

   

1. Does State law or legislative proviso create the non-state organization to carry out this State Project?

   

   

2. Is the non-state organization required to provide matching resources not related to a Federal Program?

   

   

3. Is the non-state organization required to meet or comply with specified State Project requirements in order to receive State resources? (State Project requirements include laws, rules, or guidelines specific to the State Project such as eligibility guidelines, specified types of jobs to be created, donation of specified assets, etc. Specified State Project requirements do not include procurement standards, general guidelines, or general laws/rules.)

   

   

4. Is the non-state organization required to make State Project decisions, which the State agency would otherwise make? (e.g. determine eligibility, provide case management, etc.)

   

   

5. Is the non-state organization's performance measured against whether State Project objectives are met? (e.g. number of jobs to be created, number of patients to be seen, number of disadvantaged citizens to be transported, etc. Performance measures may or may not be related to State performance-based budgeting.)

If any of the above is yes, there is a recipient/subrecipient relationship and the non-state organization is subject to the FSAA. Otherwise the non-state organization is a vendor and is not subject to the FSAA.

PART C


Based on your analysis of the response above and discussions with appropriate agency personnel, state your conclusion

regarding the non-state organization.



(Check one) Recipient/Subrecipient:    

Vendor:    

Exempt Organization:    

Comments:     

Print Name:      

Telephone Number:      


Title:      



Signature:      

Date:      


Note it is the program personnel’s responsibility to notify Finance and Accounting of which non-state organizations have been determined to be recipients and are receiving state financial assistance (i.e. disbursements must be coded as 7500 object code in FLAIR).
Note it is possible to have a contractual agreement with a non-state organization under Chapter 287, Florida Statutes, and still consider the non-state organization a recipient under the Florida Single Audit Act.
If a recipient/subrecipient relationship exists the standard contract audit language, including Exhibit 1 (DFS-A2-CL), must be included in the document that established the State's, recipient’s, or subrecipient’s relationship with the non-state entity.
Questions regarding the evaluation of a non-state organization or if it has been determined that the non-state organization is a recipient and a CSFA number has not been assigned, contact your FSAA State agency liaison or the Department of Financial Services, Bureau of Auditing at (850) 413-3060 or Suncom 293-3060. Reference may be made to Rule 69I-5, FAC.

DFS-A2-NS

July 2005

Rule 69I-5.006, FAC





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