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FLORIDA SINGLE AUDIT ACT STATE PROJECT DETERW NATION CHECKLIST <br /> This checklist may be obtained electronically from the Department of Financial Service website <br /> ( https : Happs , fldfs . com/fsaa) ) . <br /> This checklist must be used by State agencies to evaluate the applicability of the Floric 3 Single Audit Act ( FSAA) <br /> 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 dentifiable goals and objectives <br /> in order to achieve a State agency ' s mission and legislative intent requiring accountak ility for State resources . <br /> A state program or budget appropriation may include more than one special purpose a :tivity with distinctly different <br /> objectives . Each of these distinct special purpose activities must be assigned a separa e CSFA number ( if the FSAA <br /> is <br /> determined to be applicable based on the analysis below) . <br /> The General Appropriations Act - particularly appropriation categories 05 , 08 , 09 , 10 , a id 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 -stat organization and must be <br /> assigned a state project identifier in the Catalog of State Financial Assistance ( CSFA nim ber) . <br /> State Agency : Florida Department of Transportation <br /> Title/Name of State Program : Highway Planning and C: nnstrimtiian <br /> Authorizing Statute/ Legislative Proviso : 339 . 2819 <br /> All four questions below must be completed . A state program may include more th :in 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 <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 <br />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 f= ederal 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 as :iigned 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 /> DFS-A2 - PD l <br /> July 2005 <br /> Rule 691 -5 . 005 , FAC <br />