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Division Director

Christina Smith

Assistant Director

Rick Sweet


Accounting and Auditing
200 East Gaines Street
Tallahassee, FL 32399-0318

(850) 413-5510
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November 26, 2001

COMPTROLLER'S MEMORANDUM NO. 03 (2001-02)

SUBJECT: FLORIDA SINGLE AUDIT ACT (FSAA) DOCUMENTS

The FSAA Checklist of Nonstate Organizations was developed to assist State agencies in their determination as to whether a recipient or vendor relationship exists with a nonstate organization. Since its implementation, State agencies have recommended changes/improvements to the Checklist. The Executive Office of the Governor, as the lead agency, developed a taskforce to review the Checklist and the criteria used to determine the recipient or vendor relationship. As a result of the taskforce review, the FSAA Checklist for Nonstate Organizations (now Form # FSAA_CL2) has been revised. Additionally, the taskforce developed a FSAA Project Determination Checklist (Form # FSAA_CL1). The FSAA Project Determination Checklist is to be used to evaluate the applicability of the Florida Single Audit Act to a State program for inclusion in the Catalog of State Financial Assistance.

Agencies should begin using the new and revised forms on January 1, 2002. These forms, as well as the FSAA Notification to Organizations with Existing Agreements and the FSAA Contract Language, will be located on the Governor's website at: http://www.myflorida.com/myflorida/government/governorinitiatives/fsaa/index.html.

If you have any questions regarding this memorandum, please contact Cheri Greene at (850) 410-9313, SUNCOM 210-9313 or e-mail at Cheri_R_Greene@mail.dbf.state.fl.us.