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FLORIDA SINGLE AUDIT ACT STATE PROJECT DETERMINATION CHECKLIST <br />This checklist may be obtained electronically from the Executive Office of the Governor's website <br />(hftp://www myflorida.com/myflarida/government/governorinitiatives/fsaa/index.html) <br />This checklist must be used by State agencies to evaluate the applicability of the Florida Single Audit Act (FSAA) to a <br />state program' for inclusion in the Catalog of State Financial Assistance (CSFA) <br />' A state program is defined as a set of special purpose activities undertaken to realize identifiable goals and objectives <br />in order to achieve a State agency's mission and legislative intent requiring accountability for State resources <br />A state program or budget appropriation may include more than one special purpose activity with distinctly different <br />objectives. Each of these distinct special purpose activities must be assigned a separate CSFA number (if the FSAA is <br />determined to be applicable based on the analysis below) <br />The General Appropriations Act - particularly appropriation categories 05, 08, 09, 10, and 14XXXX - is an excellent <br />place to begin researching state programs to determine their applicability to the FSAA. However, this list of <br />appropriation categories is not all-inclusive <br />A State Project is a state program that provides state financial assistance to a non -state organization and must be <br />assigned a CSFA number <br />2A non -state organization is defined as a nonprofit organization, for-profit organization (including sole proprietors), or <br />Florida local government (excluding district school boards, charter schools and community colleges), which receives <br />State resources. <br />State Agency- Indian River County <br />Title/Name of State Program Hiway Planning & Construction <br />Authorizing Statute/Legislative Proviso 339.12 <br />All four questions below must be completed. A state program may include more than one source of support. <br />(i e A yes to more than one of the questions below ) Each source of support must be considered independently <br />Is the state program supported by - <br />Yes No <br />X 1 Federal resources? If yes, please note CFDA number 90 905 <br />X 2 State matching resources for a Federal Program as defined by OMB Circular A-133? <br />X 3 State maintenance of effort/level of effort (MOE) resources for a Federal Program as defined by <br />OMB Circular A-133 Compliance Requirement G (Matching, Level of Effort, Earmarking)? If yes, <br />please note CFDA number (if different from above) <br />X 4 State resources other than State match or State MOE? <br />Complete the applicable sections below for each yes response above. <br />If only Question 1 and/or Question 2 above is yes, the state program is not a State Project and should not be included <br />in the CSFA. <br />If Question 3 above is yes, the State MOE resources must be analyzed using the following criteria: <br />Yes No <br />X A. Do Federal Regulations specify the requirements for the use of the State MOE resources and are there <br />no additional State requirements? <br />X B Do contracts contain sufficient language to identify the State MOE resources and the associated Federal <br />Program? <br />X C Do A-133 audit requirements apply to the State MOE resources and do contracts stipulate that the State <br />MOE resources should be tested in an A-133 audit in accordance with Federal Program requirements? <br />If A -C above are all yes, the state program is not a State Project and should not be included in the CSFA. <br />If any of A -C above are no, the state program is a State Project and must be assigned a CSFA number <br />If Question 4 above is yes, answer the following <br />Yes No <br />X Are any of the State resources provided to a non -state organization? <br />Revised January 01, 2002 <br />Form Number- FSAA CL1 <br />