This rule establishes cost principles for all SAMH-funded entities (Substance Abuse and Mental Health) contracting with or receiving funds through the Florida Department of Children and Families. Covered entities must apply federal uniform cost principles (2 C.F.R. §200) for determining allowable costs, use of state and local matching funds, and accounting for expenditures. Entities contracting directly with the department must also submit monthly actual expenditure reports per their contract terms.
View official source65E-14.017 Cost Principles. (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. History–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.