Florida’s Subrecipient Requirements for Community-Based, Faith- Based, and Other Nonprofit...
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![Page 1: Florida’s Subrecipient Requirements for Community-Based, Faith- Based, and Other Nonprofit Organizations Florida Department of Education August, 2007.](https://reader030.fdocuments.us/reader030/viewer/2022032702/56649cf65503460f949c5dc0/html5/thumbnails/1.jpg)
Florida’s Subrecipient Requirements for
Community-Based, Faith-Based, and Other
Nonprofit Organizations
Florida Department of Education
August, 2007
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Resources Contract Document (with ALL
attachments) Reference Guide for State
Expenditures found at http://www.fldfs.com/aadir/
Florida Statutes found at http://www.leg.state.fl.us
Florida Administrative Code found at http://www.flrules.org
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Budgets and Amendments
All expenditures must be made consistent with the approved budget
If substantive changes need to be made in budget allocations across categories, an amendment may be necessary
Amendments must be approved in advance by the Department
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Fiscal and Program Accountability
Project Records All disbursements must be
supported by adequate documentation including but not limited to invoices, receipts, and timesheets
Records Retention: State requires keeping records for five years
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Fiscal and Program Accountability
Keep records that document Resources used in the project Performance Proper disbursement and accounting
for funds including revenues
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Fiscal and Program Accountability
Supporting documentation for all expenditures is required!
Examples include:Invoices with check numbers verifying payment
Payroll ledgersBank statements
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Fiscal and Program AccountabilityRemember!
The Department of Financial Services makes payments for the Department of Education
All payments are subject to pre- and post-audit as well as monitoring by DOE staff
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Questionable Expenditures Food and beverages
including meals, snacks, candy, coffee, alcohol, etc. (note exception for instructional purposes)
Decorations Greeting Cards Gift Cards Personal Cell Phones (and
“allowances” for cell phones
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Questionable Expenditures
Lobbying Fund Raising Promotional Items Entertainment Flowers Awards Office Parties
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Questionable Expenditures Items for the
personal convenience of staff: Microwave Ovens Refrigerators Coffee Pots Portable Heaters Fans
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Americans with Disabilities Education Act (ADA) Exemption
When a payment which would not otherwise be a lawfully authorized use of state funds is requested pursuant to the ADA, such a payment may be made if it is documented that the person is a qualified individual with a disability and the purchase is necessary to provide a “reasonable” accommodation.
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Cell Phones
Cell phones should only be used for conducing official business. Recipients must have established internal controls over the use of state-owned or leased cellular telephones to ensure that payments serve a specific authorized public purchase.
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Perquisites Definition: Those things, or the use
thereof, or services that confer a benefit that is in the nature of additional compensation, or that reduce to some extent the normal personal expenses of the officer or employee receiving them.
Examples: housing, subsistence, utilities, laundry services, medical services, and the use of state-owned vehicles for other than business purposes
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Perquisites
Perquisites may not be furnished unless approved by DMS
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Personal Preference
State funds cannot be expended to satisfy the personal preference of employees (example: may not purchase more expensive office furniture or equipment than is necessary because the employee prefers a more expensive item)
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Food Purchases for Conferences, Conventions, and Workshops
Food purchases for a conference or convention or in connection with the rental of a meeting room for workshops or meetings are prohibited unless expressly provided by law.
The negotiated rate for the rental of a room should not include food or beverages.
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No Food!
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Payment Verification
Invoices must clearly reflect a description of service type, number of units and the cost per unit
Supporting documentation should be submitted in an auditable format
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Payment Verification
Manager’s Responsibilities include verifying that: The payment request (invoice) is
consistent with the obligation document (contract, purchase order, agreement)
Services were rendered within the terms of the agreement (including timelines) and were satisfactory.
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Payment Verification
Verify that expenditures being reimbursed are: Allowable in the agreement budget Allowable pursuant to other rules and
regulations Directly related to the scope of work Reasonable and allocable Adequately documented
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Payment Verification
Remember:
A cost reimbursement situation does not exist until funds have been expended! Incurring a liability (obligation or encumbrance) does not constitute a reimbursable situation
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Audits
Single Audit Reports Threshold is $500,000 Failure to submit audit reports will
jeopardize future funding No award will be made to any
recipient who is non-compliant with audit requirements
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Program Income
Definition:Generally includes fees for services, use of rental property, sale of commodities or items, payments of principal and interest to loans made with project funds.
Generally does not include interest earned on project funds, rebates, credits, discounts, or refunds
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Program Income
Generally deducted from the total allowable costs to determine net allowable costs
When authorized by DOE can be added to the program budget
Cannot be treated as profit!
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Disposition of Equipment When equipment is no longer needed for
original project or other federal program: Fair market value of less than $5,000 – no
obligation to awarding agency Fair market value in excess of $5,000 –
awarding agency should receive share of the value; approval from the Department is necessary
Some projects have specific requirements related to equipment upon termination of the project
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Travel
Travel must be performed and reimbursed only as provided by state law (Section 112.061, F.S.)
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Travel
Rates Per Diem - $80 Breakfast - $6 Lunch - $11 Dinner - $19 Mileage - $.445 per mile (round down
to nearest cent)
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Travel
Hotel: Up to $150 without additional justification (use most economical for area and season)
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Travel Required documentation:
Travel voucher Itemized hotel receipts Applicable transportation receipts for
common carrier travel Applicable incidental receipts In the case of a conference or convention,
the benefits to the State must be specified and the agenda provided (including itemized registration cost)
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Travel
Receipts needed for incidental expenditures (examples): Taxi fares in excess of $25 on a per
fare basis Communication expenses (business-
related only) Registration fees
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Travel Receipts not needed:
Tips for taxi drivers that do not exceed 15% of the fare
Tips paid for mandatory valet parking not to exceed $1 per incident
Portage not to exceed $1 per bag or $5 per incident
Photocopy charges that are business related
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Travel Meals included in Registration Fee
or Provided by Hotel or Airline When a meal is included in a
registration fee, the meal allowance must be deducted from the reimbursement claim even if the traveler decides for personal reasons not to eat the meal.
Where a meal is provided by a hotel or airline, the traveler will be allowed to claim the meal allowance.
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Dispute Resolution Informal discussion with Program
Manager Notify Chief of the Bureau of Contracts,
Grants, and Procurement, in writing, of the intent to initiate a complaint
Chief reviews case, and if necessary, set a complaint hearing date
Department notifies recipient of Commissioner’s decision.
Further appeal available through provisions of Chapter 120, Florida Statutes, and other applicable rules and regulations
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Thank You!We welcome your feedback and input into
our systems, processes, and procedures. Please feel free to contact me.
Martha K. AsburyChief, Bureau of Contracts, Grants, and
ProcurementFlorida Department of Education