Florida Administrative Code

Rulemaking Authority 17.14, 17.29 FS. Law Implemented 17.001, 17.03, 17.14, 215.42, 255.25 FS. History-New 10-21-75, Formerly 3A-40.50, Amended 1-8-95, Formerly 3A-40.050, Repealed 11-23-14.

Rulemaking Authority 17.29 FS. Law Implemented 17.001, 17.03, 17.14, 286.23 FS. History-New 10-21-75, Formerly 3A-40.51, Amended 1-8-95, Formerly 3A-40.051, Repealed 11-23-14.

Rulemaking Authority 17.29 FS. Law Implemented 17.61, 215.49 FS. History-New 10-21-75, Formerly 3A-40.91, Amended 1-8-95, Formerly 3A-40.091, Repealed 8-8-23.

Rulemaking Authority 17.29 FS. Law Implemented 215.965 FS. History-New 10-21-75, Formerly 3A-40.100, Repealed 8-8-23.

Rulemaking Authority 17.29 FS. Law Implemented 17.001, 17.03, 215.42 FS. History-New 10-21-75, Amended 1-8-95, Formerly 3A-40.103, Repealed 10-14-13.

Rulemaking Authority 17.29, 215.422(15) FS. Law Implemented 215.422, 216.181 FS. History-New 1-8-95, Amended 12-29-96, Formerly 3A-40.120, Repealed 8-8-23.

Rulemaking Authority 17.29, 215.26(2) FS. Law Implemented 215.26(2) FS. History-New 8-20-64, Formerly 3A-3.01, 3A-41.01, 3A-41.001, Repealed 10-8-14.

Rulemaking Authority 17.075(1), 17.29, 112.061(9) FS. Law Implemented 17.075, 112.061 FS. History-New 3-5-90, Formerly 3A-42.001, Repealed 8-8-23.

The terms defined in Section 112.061(2), F.S., shall have the same meanings when used in this chapter and are incorporated herein by reference. Additionally the following terms shall have the following meanings: (1) "Actual point of origin" means the geographic location where the…

(1) The Voucher for Reimbursement of Travel Expenses, Form DFS-AA-15, (revised 07/06), is hereby incorporated by reference. Unless an alternative form is approved pursuant to this Section, Form DFS-AA-15 (07/06) shall be used by travelers when requesting claims for reimbursement …

(1) No public funds shall be expended for attendance at conferences or conventions unless: (a) The main purpose of the conference or convention is in connection with the official business of the state and directly related to the performance of the statutory duties and responsibil…

(1) Travel advances shall not exceed 80 percent of the estimated travel expenses which will ultimately be reimbursed to the traveler. An exception may be made to this 80 percent restriction in order to take advantage of a substantially discounted common carrier ticket. In the eve…

(1) Travelers (Class A) who desire to claim reimbursement pursuant to Section 112.061(6)(a)2., F.S. (actual lodging at the single occupancy rate plus meal allowances), for some periods and pursuant to Section 112.061(6)(a)1., F.S. (per diem), for other periods while on the same t…

(1) Travelers whose transportation is provided by scheduled aircraft shall purchase the airline tickets in accordance with any state term contract for the purchase of scheduled aircraft transportation which may be in effect at the time travel is scheduled. Failure to purchase air…

(1) For purposes of Section 112.061(7)(d), F.S., the term privately owned vehicle shall include any motor vehicle which is not publicly owned, whether or not title to such vehicle is in the name of the traveler. (2) A traveler using a rental car of an established rental car firm …

Rulemaking Authority 17.075(1), 17.29, 112.061(9) FS. Law Implemented 17.075, 112.061 FS. History-New 3-5-90, Formerly 3A-42.009, Repealed 8-8-23.

(1) The following supporting information shall be required and maintained at the agency with the traveler's Voucher for Reimbursement of Travel Expenses, Form DFS-AA-15, when the traveler is claiming reimbursement for incidental travel expenses authorized by Section 112.061(8)(a)…

(1) Direct payment to vendors for the meals and lodging of an employee required to travel on emergency notice shall be processed in the same manner as common carrier payments under paragraph 69I-42.007(6)(a), F.A.C. The voucher shall clearly disclose that payments to vendors are …

(1) Purpose. To remedy inequities, conflicts and inconsistencies in the reimbursement of expenditures by physically handicapped public officers, employees and authorized persons whose traveling expenses are paid by a public agency. (2) General Requirements. When a physically hand…

It is the purpose of these rules to establish procedures for the use of landowners when seeking payment, on either a full or partial payment basis, from the Nonmandatory Land Reclamation Trust Fund for the cost of reclamation of lands disturbed by the severance of phosphate prior…

(1) "Commodity" means any of the various supplies, materials, goods, merchandise, equipment, and other personal property purchased, leased, or otherwise contracted for by the landowner or his designated representative for the purpose of reclamation of lands as approved by the Dep…

Only those lands designated by rule of the Department as part of the Master Reclamation Plan pursuant to section 378.021, F.S., shall be eligible for payment of reclamation costs under these rules. Rulemaking Authority 17.29, 378.037(2) FS. Law Implemented 378.037 FS. History-New…

(1) Only those moneys reasonably necessary and actually expended to effect reclamation shall be paid from the fund. Such sums so paid shall not exceed the maximum limitations imposed by section 378.037(1)(b), F.S. The following items, by way of illustration and not by way of limi…

(1) Competitive Bids Required on Purchases Exceeding $25,000 - All purchases for which the total contract value is in excess of $25,000 for a commodity, group of commodities or services shall be made by first securing formal competitive bids, except as provided in subsection 69I-…

(1) Adequate records shall be maintained of all costs incurred for reclamation of land sufficient to enable the appropriate state agencies to audit and verify such costs. Such records shall be open to inspection and audit by the appropriate state agencies. Such records shall cons…

(1) Four reimbursement methods are available to the landowner as follows: (a) Final Completion Method. Reimbursement of allowable costs in total upon completion of the project and certification of completion of the project by the Department. (b) Completion of Revegetation. Reimbu…

(1) The landowner may elect to perform the actual reclamation work in lieu of contracting with other parties to perform the reclamation work. If the landowner elects to perform the work, no costs beyond what would have been paid if the work had been performed by a contractor secu…

It is understood and agreed by the landowners that the obligations and responsibilities of the State under chapter 378, F.S., are contingent upon the continued availability of legislatively appropriated funds for such purpose. Rulemaking Authority 17.29, 378.037(2) FS. Law Implem…

(1) Authority to accept applications for a refund of monies paid into the State Treasury as provided by section 215.26, F.S., is herewith delegated to any state agency or the unit of the judicial branch, vested by law with the responsibility for the collection of any tax, license…

Rulemaking Authority 17.29, 624.308(1), 717.138 FS. Law Implemented 17.05(1), 17.29, 43.19, 92.525, 215.965, 717.124, 732.107, 733.816, 744.534 FS. History-New 11-22-09, Repealed 7-25-16.

These rules apply to state agencies, as defined in section 216.011(1)(qq), F.S., and to recipients, subrecipients, and independent auditors regarding the requirements of the Florida Single Audit Act for the award and audit of state financial assistance. The requirements of 2 CFR …

Rulemaking Authority 215.97(4) FS. Law Implemented 215.97 FS. History-New 2-5-01, Formerly 3A-5.002, Repealed 2-28-19.

A nonstate entity that receives or expends state financial assistance must, for the period covered by the entity's financial statements, prepare a Schedule of Expenditures of State Financial Assistance. If a nonstate entity also expends federal awards, the entity may, after consi…

(1) State financial assistance is state resources provided to nonstate entities to carry out a state project. It does not include federal financial assistance and state matching provided by state agencies for federal programs. State financial assistance must be categorized by the…

(1) State awarding agencies must use Form DFS-A2-PD, Florida Single Audit Act State Project Determination Checklist (Rev. 11/18), to evaluate the applicability of the Florida Single Audit Act to a state program for inclusion in the CSFA. The CSFA provides a compendium of state pr…

(1) State awards expended by a recipient or subrecipient are subject to audit under section 215.97, F.S., 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 A…

(1) State awarding agencies, in consultation with the Department, must evaluate their state projects for inclusion in the State Projects Compliance Supplement. The State Projects Compliance Supplement, Parts Three and Five (December 2014), hereby incorporated by reference in this…

(1) The independent auditor must use a risk-based approach to determine which state projects are major state projects. This risk-based approach must include consideration of the amount of state project expenditures and the inherent risk of the state project. The process as determ…

(1) The independent auditor's selection of state projects for audit must be based on an overall analysis and evaluation of the risk of noncompliance occurring which could be material to the state project. The auditor must, consistent with applicable governmental auditing standard…

If the state awarding agency determines that a nonstate entity has extremely limited or no required activities related to the administration of a state project, and only acts as a conduit of state financial assistance, then the state awarding agency will ensure the determination …

The rules in this chapter shall govern the submission of financial and other information required for the preparation of the Local Government Financial Report. Rulemaking Authority 17.29, 218.33(2) FS. Law Implemented 218.32(1)(b), 218.33(2), 17.14 FS. History-New 5-28-81, Amende…

(1) Pursuant to Section 218.33, F.S., the Department of Financial Services has authorized a uniform classification of accounts for use by local governmental entities. The aforementioned uniform classification of accounts, as organized under the Department's "Uniform Accounting Sy…

For the purposes of this chapter, the following terms shall have the meaning indicated: (1) "Constitutional officer" means any county fee officer or county officer required to file financial reports with his Board of County Commissioners or the Department pursuant to Chapter 116 …

(1) The Department shall annually provide notice of the beginning of the new annual financial reporting cycle through the Bureau of Local Government's ListServ mailing list. The government entities referenced in subsection (2), below, shall register on the Bureau's ListServ to re…

(1) The determination of the reporting entity and the component units included in the reporting entity shall be determined by the unit of local government in accordance with generally accepted accounting principles set forth in the Governmental Accounting and Financial Reporting …

Rulemaking Authority 17.29 FS. Law Implemented 768.73 FS. History-New 10-11-93, Formerly 3A-52.001, Repealed 3-13-13.

Rulemaking Authority 17.29 FS. Law Implemented 768.73 FS. History-New 10-11-93, Formerly 3A-52.002, Repealed 3-13-13.