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State Projects Compliance Supplement
CSFA Fiscal Year 2024-2025
CSFA Number:
 71.137
State Project Title:
Florida Sheriffs Youth Learning Center
Agency:
Department of Law Enforcement
Program Objectives:
This project is for the planning and design, site preparation, and construction of the Florida Sheriffs Youth Learning Center building.
Program Procedures:
The Department will award the state financial assistance grant funds to the Florida Sheriffs Association to plan, design, and construct the Florida Sheriffs Youth Learning Center building.
Compliance Requirement:
Activities Allowed:
Funds will be used to pay for site preparation; architectural planning, engineering, and design services; and construction services.
Allowable Costs:
Allowance for costs incurred under the Agreement shall be determined according to the general principles and standards for selected cost items set forth in the Department of Financial Services Guide for State Expenditures. Allowable costs include equipment, supplies, consultant/contractual services, construction services, and other.
Cash Management:
Not Applicable
Eligibility:
Not Applicable
Equipment / Real Property Management:
Any State funds provided for the purchase of or improvements to real property are contingent upon the Recipient granting to the State a security interest in the property at least to the amount of the State funds provided for at least five (5) years from the date of purchase or the completion of the improvements or as further required by law. As a condition of receipt of State funding for this purpose, the Recipient agrees that, if it disposes of the property before the Department's interest is vacated, the Recipient will refund the proportionate share of the State's initial investment, as adjusted for depreciation.
Matching:
Not Applicable
Period of Availability:
07/01/2024 - 06/30/2025
Reporting:
Recipient shall report monthly to the Department of Law Enforcement on project activities and effectiveness, in addition to Project Expenditures (PER).
Subrecipient Monitoring:
The Department will complete a risk assessment of the Recipient to determine whether an onsite or a desk monitoring review is appropriate. The Recipient will provide the Department all documentation necessary to complete monitoring of the award and verify expenditures in accordance with section 215.971, F.S.
Special Tests Provisions:
The Recipient shall comply and cooperate immediately with any inspections, reviews, investigations, or audits deemed necessary by the Office of the Inspector General (section 20.055, F.S.).

In the event that the Recipient expends a total amount of state financial assistance equal to or in excess of $750,000 in any fiscal year of the Recipient, the Recipient must have a State single or project-specific audit for the fiscal year in accordance with section 215.97, F.S.; applicable rules of the Department of Financial Services ; and Chapters 10.550 (local governmental entities) or 10.650 (non-profit and for-profit organizations), Rules of the Auditor General.

If the Recipient expends less than $750,000 in state financial assistance in its fiscal year, an audit conducted in accordance with the provisions of section 215.97, F.S., is not required. 

In the event that the Recipient expends less than $750,000 in state financial assistance in its fiscal year and elects to have an audit conducted in accordance with the provisions of section 215.97, F.S., the cost of the audit must be paid from the non-state entity's resources (i.e. the cost of such an audit must be paid from the recipient's resources obtained from other than State entities).

Pursuant to section 215.97(8), F.S., State agencies may conduct or arrange for audits of state financial assistance that are in addition to audits conducted in accordance with section 215.97, F.S.. In such an event, the State awarding agency must arrange for funding the full cost of such additional audits.
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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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