(1) State awards expended by a recipient or subrecipient are subject to audit under Florida Statutes § 215.97, the “”Florida Single Audit Act.”” Procurement contracts used to buy goods and services from vendors are outside the scope of the Act.
    (2) Form DFS-A2-NS, Florida Single Audit Act Checklist for Nonstate Organizations – Recipient/Subrecipient vs. Vendor Determination (Rev. 11/18) must be used to determine the applicability of the Florida Single Audit Act to nonstate organizations. State agencies, recipients, and subrecipients that provide state financial assistance to nonstate organizations must complete Form DFS-A2-NS prior to execution of the applicable award document (e.g., contract, grant, agreement) and retain it in their records.
    (3) Whenever a nonstate organization is determined to be a recipient or subrecipient of state or federal financial assistance, the applicable audit requirements referenced in Form DFS-A2-CL, Audit Requirements for Awards of State and Federal Financial Assistance (Rev. 11/18), must be included in the document that establishes the state’s, recipient’s, or subrecipient’s relationship with the nonstate entity.
    (4) Copies of Forms DFS-A2-NS and DFS-A2-CL, hereby incorporated by reference in this rule, may be obtained at http://www.flrules.org/Gateway/reference.asp?No=Ref-09996, http://www.flrules.org/Gateway/reference.asp?No=Ref-09994, respectively, or via the Department’s website at http://www.myfloridacfo.com/Division/AA/Forms/default.htm.
Rulemaking Authority Florida Statutes § 215.97(4). Law Implemented Florida Statutes § 215.97. History-New 11-1-05, Amended 1-7-19.