Florida Department of Children and Families" contracts require the submission of either a completed Single Audit Package (SAP) or a certification letter. The threshold for a federal single audit is expenditures of $1,000,000 or greater in aggregate federal financial assistance. The threshold for a state single audit is expenditures of $750,000 or greater in aggregate state financial assistance. A SAP shall contain financial statements, a single audit report, and a management letter if issued. Refer to the DCF contract attachment for further information.
If both the state and federal single audit thresholds were not met, the organization will need to submit a certification letter to DCF written on company letterhead and signed by a board member or an officer of the company. The letter should state that neither the federal nor state thresholds were met during the organization"s fiscal year-end.
A SAP shall be submitted to DCF within 30 days (federal) or 45 days (state) after the provider receives their audit report from the independent auditors, or no later than nine months after the provider"s fiscal year-end, whichever occurs first. Certification letters should be submitted to DCF no later than 90 days from the end of the organization"s fiscal year-end.
Electronic copies of the SAP or certification letter should be submitted* to the following:
* Audit report packages submitted to DCF should include correspondence from the auditor indicating the date the audit report package was delivered to the organization. If no date of receipt is provided, DCF will use the auditor"s signature date of completion as noted in the audit report.
The Office of the Inspector General does not have the authority to grant single-audit extensions.