Agency Operations
State agencies are responsible for executing contractual services contracts, grant agreements and purchase orders that meet the established guidelines in Sections 215.971, 287.058, and 287.056, Florida Statutes. The Bureau of Auditing will perform a review of the documents’ scope of work, deliverables and compliance requirements. The audit results are provided to the agency to address any deficiencies noted during the review.
State agency contract and grant managers are responsible for certifying that services were satisfactorily received, and payment is due. Each contract and grant manager that is responsible for contracts or grants in excess of the Category Two threshold amount, as defined in Section 287.017, F.S., must attend training conducted by the Chief Financial Officer for accountability in contracts and grant management, as required by Sections 287.057(15)(b), 215.971 (2)(a)1., Florida Statutes.
Each contract and grant manager that is responsible for contracts, or grants in excess of $100,000 annually must, in addition to the accountability in contracts and grant management training become a certified contract manager, as required by Sections 287.057(15)(c) and 215.971 2., Florida Statutes.
Agency Representations - Attachment for Additional Information
Agency Representations - Federal Awards
Agency Representations - Financial Statements
Annual Comprehensive Financial Report (ACFR) Guidance
Annual Comprehensive Financial Report Closing Schedule
Capital Assets and Long-Term Debt Accounting Entries
Financial Statement Engagement Letter
FY 23-24 and FY 22-23 CEFP Rates
Implementation Schedule for the Governmental Accounting Standards Board (GASB)
Financial Statements Databases
Working Trial Balance (WTB)
Consolidated Equipment Financing Program (CEFP)
To ensure state agencies are afforded the best interest rates and financing terms, the Chief Financial Officer (CFO) has established a master equipment financing agreement for consolidated financing of deferred payment, installment sale, or lease purchases with a financial institution, pursuant to Section 287.064, Florida Statutes. Agencies interested in participating in the Consolidated Equipment Financing Program (CEFP) may access the following links for the master equipment financing agreement and the CEFP application.
Guaranteed Energy, Water & Wastewater Performance Savings Contracts
Section 489.145, Florida Statutes, provides guidelines related to investing in energy, water, wastewater efficiency, and conservation measures in agency facilities to reduce the amount of energy and water consumed and wastewater produced and produce immediate and long-term savings. State agencies are required to obtain approval from the Chief Financial Officer prior to entering into a guaranteed energy, water, and wastewater performance savings contract. Agencies may access the following link for submission requirements.
Equipment Leases
The Florida Accountability Contract Tracking System (FACTS) is an online tool developed to make the government contracting process in Florida more transparent through the creation of a centralized, statewide contract reporting system. Through FACTS, the ability to track state contracts by government agencies and the public will foster greater accountability and transparency in government spending.
The 2010 Florida Legislature took steps to provide Floridians with greater visibility into how their government is doing business by passing the "Transparency Florida Act". As part of this initiative, the Department has created the FACTS. The system was rolled out to State Agencies for recording their active contracts on March 1, 2012. The system was completed on July 2, 2014 and contains images, financial information, and audit findings of all grant and contract documents, with a user-friendly query tool to provide users and the public with access to the information.
Links
FACTS - Public View
FACTS Login Screen - State Agencies Only
FACTS Contract Summary Form - This link allows you to search for your contracts in FACTS and generate the Contract Summary Form populated with the agency's contract information on the website.
The Florida Single Audit (FSAA) was established in 1998 to promote audit economies and efficiencies related to state financial assistance provided to non-state entities.
State agencies are required to evaluate the applicability of the FSAA to a state program for inclusion in the Catalog of State Financial Assistance (CSFA). Upon conclusion of each fiscal year, each state agency must review their State Projects in the CSFA and notify DFS of any additions, deletions or revisions necessary. Once a state program has been determined, the state agency is required to evaluate the applicability of the FSAA to non-state entities.
The Purchasing Card (P-Card) program is a collaborative effort among state agencies to streamline the purchasing process for small dollar transactions. Based on a set of statewide guidelines, each agency tailors the program to meet its needs. In addition, each agency has the responsibility to ensure proper accountability measures and controls are in place for its P-Card program.
Statewide Vendor File
The FLAIR Statewide Vendor File (SWVF) is the State’s central repository of vendor information. Agencies use this file for payment transactions and reports. The Department of Financial Services (DFS) uses the information in SWVF for transparency websites and tax reporting to the Internal Revenue Service. For additional information regarding SWVF, please see the Statewide Vendor File Reference Guide.