65E-14.017, F.A.C.
65E-14.017. Cost Principles
Cite as Fla. Admin. Code r. 65E-14.017
(1) Applicability. The following principles shall apply to all SAMH-Funded Entities unless otherwise specified.
(2) For contracts or subcontracts, these principles shall be used in determining the costs of work performed, identifying the appropriate use of state funds and local matching funds, and accounting for the expenditure of such funds.
(3) All SAMH-Funded Entities shall use the accounting standards established by 2 C.F.R. ยงยง200.0-.521, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as incorporated by reference in Rule 65E-14.001, F.A.C., to account for the expenditure of funds.
(4) All SAMH-Funded Entities contracting directly with the department shall also report actual expenditure data on a monthly basis to the department according to the reporting requirements and templates included in the terms of each entityโs contract.