Florida Administrative Code
65 - DEPARTMENT OF CHILDREN AND FAMILIES
65E - Mental Health Program
Chapter 65E-14 - COMMUNITY SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES - FINANCIAL RULES
Section 65E-14.017 - Cost Principles

Universal Citation: FL Admin Code R 65E-14.017

Current through Reg. 50, No. 187; September 24, 2024

(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. §§ 200.0 -.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 entity's contract.

Rulemaking Authority 394.78(1), 394.9082(3) FS. Law Implemented 394.74, 394.77, 394.78(1), 394.9082 FS.

New 2-23-83, Amended 2-25-85, Formerly 10E-14.17, Amended 7-29-96, Formerly 10E-14.017, Amended 9-17-97, 7-1-03, 7-27-14, 4-27-16.

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