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Division of Accounting and Auditing

Contents of the Catalog

The Catalog contains state financial assistance projects available to the following nonstate entities: local governments, nonprofit organizations, and for-profit organizations. A local governmental entity includes county agencies, municipalities, special districts or any other entity (other than a district school board or community college), however styled, which independently exercises any type of governmental function. A nonprofit organization is a corporation, trust, association, cooperative, or other organization that is primarily operated for scientific, educational service, charitable, or similar purpose in the public interest. Such an entity is not organized primarily for profit, but rather uses net proceeds to maintain, improve, or expand the operations of the organization, having no part of its income or profit distributable to its members, directors, or officers. A for-profit organization is any organization or sole proprietor that receives a state award but is not a local governmental entity or a nonprofit corporation.

State financial assistance as defined by Section 215.97, Florida Statutes, does not include procurement contracts used to buy goods or services from vendors or contracts to operate state-government-owned and contractor-operated facilities. Consequently, contracts pertaining to these types of contracts are not included in the Catalog. Additionally, state matching funds provided for federal programs are also excluded on the basis that the requirements pertaining to the funds are subject to audit under the Federal Single Audit Act.

Each project in the Catalog is identified by a Catalog of State Financial Assistance (CSFA) number, a five digit number, the first two (or three/four for universities) of which represent the state awarding agency. Agency codes are as follows:

11 Legislature
21 Justice Administrative Commission
22 State Court System
31 Executive Office of the Governor
36 Department of the Lottery
37 Department of Environmental Protection
40 Department of Economic Opportunity
41 Department of Legal Affairs
42 Department of Agriculture and Consumer Services
43 Department of Financial Services
45 Department of State
48 Department of Education
50 Department of Veterans Affairs
55 Department of Transportation
57 Department of Citrus
60 Department of Children and Families
61 Public Service Commission
62 Department of Military Affairs
64 Department of Health
65 Department of Elder Affairs
67 Agency for Persons with Disabilities
68 Agency for Health Care Administration
70 Department of Corrections
71 Department of Law Enforcement
72 Department of Management Services
73 Department of Revenue
76 Department of Highway Safety and Motor Vehicles
77 Florida Fish and Wildlife Conservation Commission
78 Florida Commission on Offender Review
79 Department of Business and Professional Regulation
80 Department of Juvenile Justice

For each state project listed, the catalog provides the following information:

CSFA Number
A 5-digit number, the first two digits (or three or four for universities) corresponding to the agency organizational code.

State Project Title
Descriptive name of the project.

Administering Agency
The state agency awarding funds for the state project.

The set of activities undertaken in accordance with a plan of action organized to realize identifiable goals and objectives based on legislative authorization.

Budget Entity
A unit or function at the lowest level to which funds are specifically appropriated in the General Appropriations Act.

Specific Appropriation
The actual line number in the General Appropriations Act.

Legal Authorization
The authorization upon which a project is based.

The legal authority for the project

A brief statement of the specific objectives in terms of what the project is intended to accomplish along with the goals toward which the project is directed.

Types of Assistance
Classes of financial assistance including cooperative agreements, direct appropriations, food commodities, grants, insurance, investments, loans, loan guarantees, property, tax credits, and tax refunds.

Applicant Types
Recipient types applicable to the state project. Eligible types are local governments, non-profit organizations, and for-profit organizations, as defined by Section 215.97, Florida Statutes.

Lists any prohibited uses of state financial assistance or, alternatively, lists the authorized uses.

Application and Awarding Procedures
In addition to general statements regarding the application and awarding process, this section includes references to any standard application forms used, the offices and addresses from which applications may be obtained and to which applications may be submitted, and any applicable deadlines.

Information contacts
This lists the office(s) to be contacted for additional information regarding the state project. Includes website addresses when available.
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Florida Single Audit Act | Catalog of State Financial Assistance | State Projects Compliance Supplement | Rules of the Department of Financial Services | Section 215.97, Florida Statutes, Florida Single Audit Act | Links/Forms

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