Cash Management Improvement Act Agreement

between

The State of Florida

and

The Secretary of the Treasury,

United States Department of the Treasury

The Secretary of the Treasury, United States Department of the Treasury (hereafter 'Secretary'), and State of Florida

(hereafter 'State'), in order to implement Section 5 of the Cash Management Improvement Act of 1990, as amended

(hereafter 'Act'), agree as follows:

1.0 AGENTS OF THE AGREEMENT

1.1 The Authorized Official(s) for the State of Florida shall be the Chief Financial Officer of Florida in all matters

concerning this Agreement.

1.2 The Assistant Commissioner, Revenue Collections Management, Bureau of the Fiscal Service (Fiscal Service), U.S.

Department of the Treasury, shall act as the Secretary's representative in all matters concerning this Agreement.

2.0 AUTHORITY

2.1 The authority for this Agreement is the Cash Management Improvement Act of 1990 (Public Law 101-453), as

amended by the Cash Management Improvement Act of 1992 (Public Law 102-589), codified at 31 U.S.C. 6501 and 31

U.S.C. 6503.

2.2 The regulations codified at 31 CFR Part 205 shall apply to all matters pertaining to this Agreement, and are

incorporated herein by reference. In the event of any inconsistency between this Agreement and 31 CFR Part 205, the

regulations shall govern.

3.0 DURATION, AMENDING, TERMINATING, AND MISCELLANEOUS PROVISIONS

3.1 This Agreement shall take effect on 07/01/2020 and shall remain in effect until 06/30/2021.

3.2 This Agreement may be amended at any time by written, mutual consent of the State and the Fiscal Service. This

Agreement shall be amended annually to incorporate new programs that qualify as major Federal assistance programs

and remove programs that no longer qualify as major Federal assistance programs. A State must notify the Fiscal Service

in writing within 30 days of the time the State becomes aware of a change that involves additions or deletions of programs

subject to Subpart A, changes in funding techniques, and/or changes in clearance patterns. The notification must include

a proposed amendment for review by the Fiscal Service.

3.3 Notwithstanding section 3.2, in the event of Federal or State non-compliance with Subpart B of 31 CFR, Part 205, the

Fiscal Service may amend this Agreement at any time to incorporate additional programs and the entities that administer

those programs.

3.4 This Agreement may be terminated by either party with 30 days written notice. If this Agreement is terminated, the

Fiscal Service will prescribe the funding techniques, clearance patterns, and methods for calculating interest liabilities to

be used by the State.

Page 1 of 32
4.0 PROGRAMS COVERED

4.1 The State's threshold and its major Federal assistance programs shall be determined based on the State's most

recent Single Audit for fiscal year ending 06/30/2019.

All major Federal assistance programs shall be covered by this Agreement, unless otherwise specified in section 4.4 of

this Agreement.

4.2 The State's threshold for major Federal assistance programs is $110,661,834.

The following programs meet or exceed the threshold and are not excluded in Section 4.4:

10.551 Supplemental Nutrition Assistance Program

10.553 School Breakfast Program

10.555 National School Lunch Program

10.557 Special Supplemental Nutrition Program for Women, Infants, and Children

10.558 Child and Adult Care Food Program

10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program

17.225F Unemployment Insurance -- Federal Benefit Account and Administrative Costs

17.225S Unemployment Insurance -- State Benefit Account

20.205 Highway Planning and Construction

84.010 Title I Grants to Local Educational Agencies

84.027 Special Education -- Grants to States

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to States

84.938 Disaster Recovery Assistance for Education

93.558 Temporary Assistance for Needy Families

93.563 Child Support Enforcement

93.575 Child Care and Development Block Grant

93.658 Foster Care -- Title IV-E

93.659 Adoption Assistance

93.667 Social Services Block Grant

93.767 Children's Health Insurance Program

93.778 Medical Assistance Program

93.917 HIV Care Formula Grants

93.959 Block Grants for Prevention and Treatment of Substance Abuse

96.001 Social Security -- Disability Insurance

97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters)

4.3 The following programs fall below the State's threshold but have been required to be covered by Fiscal Service in

accordance with the non-compliance provisions of Subpart B of 31 CFR Part 205:

There are currently no programs listed for Section 4.3.

4.4 The following programs exceed the State's threshold but have been excluded from coverage for the reason indicated:

84.063 Federal Pell Grant Program --- Exclusion:Non-State

84.268 Federal Direct Student Loan --- Exclusion:Non-State

93.268 Immunization Grants --- Exclusion:Non-Cash

Page 2 of 32
5.0 ENTITIES COVERED

5.1 State agencies and instrumentalities that meet the definition of a State per 31 CFR Part 205, shall be subject to the

terms of this Agreement. The following is a list of such entities that administer funds under the programs listed in Section

4.0 of this Agreement:

Agency for Health Care Administration

Department of Agriculture and Consumer Services

Department of Children and Families

Department of Economic Opportunity

Department of Education

Department of Health

Department of Revenue

Department of Transportation

Office of the Governor

5.2 Entities that meet the definition of a Fiscal Agent per 31 CFR Part 205 shall be subject to the terms of this Agreement.

The following is a list of Fiscal Agents that administer funds under the programs listed in the Section 4.0 of this

Agreement:

DXC Technology Services LLC (DXC) 93.778 Medical Assistance Program

Fidelity Information Services (FIS) 10.551 Supplemental Nutrition Assistance Program

Fidelity Information Services (FIS) 10.557 Special Supplemental Nutrition Program for Women, Infants, and Children

Fidelity Information Services (FIS) 93.558 Temporary Assistance for Needy Families

Wells Fargo/JP Morgan 17.225F Unemployment Insurance -- Federal Benefit Account and Administrative Costs

Wells Fargo/JP Morgan 17.225S Unemployment Insurance -- State Benefit Account

6.0 FUNDING TECHNIQUES

6.1 General Terms

6.1.1 The State shall request Federal funds in accordance with the appropriate cut-off times shown in Exhibit I to ensure

funds will be received and credited to a State account by the times specified in the funding techniques. Exhibit I is

incorporated by reference herein.

6.1.2 The State shall schedule the receipt of Federal funds such that the funds are received and credited to a State

account in accordance with the clearance patterns specified in Exhibit II - List of State Clearance Patterns. Exhibit II is

incorporated by reference herein.

6.1.3 In instances where the receipt of funds is scheduled for a Saturday, the State shall request funds for deposit on

Friday. In instances where the receipt of funds is scheduled for a Sunday, the State shall request funds for deposit on

Monday. In instances where the receipt of Federal funds is scheduled for deposit on a day when the State is not open for

business, the State shall request funds for deposit the day following the scheduled day; in instances where the receipt of

Federal funds is scheduled for deposit on a day when the Federal Government is not open for business, the State shall

request funds for deposit the day prior to the scheduled day.

6.1.4 Estimates and Reconciliation of Estimates:

Where estimated expenditures are used to determine the amount of the drawdown, the State will indicate in the terms of

the State unique funding technique how the estimated amount is determined and when and how the State will reconcile

the difference between the estimate and the State's actual expenditures.

Page 3 of 32
6.1.5 Supplemental Funding:

Unless otherwise defined by program rules, Supplemental Funding is the award of additional funds to provide for an

increase in costs due to unforeseen circumstances.

The State will comply with all Federal program agency policies and procedures for requesting supplemental grant funding.

The State will comply with the following guidelines when requesting supplemental funding for the Medical Assistance

Program and associated administrative payments (CFDA 93.778):

The State must submit a revised Medicaid Program Budget Report (CMS-37) to request supplemental funding. The CMS

guidelines and instructions for completing the CMS-37 are provided in Section 2600F of the State Medicaid Manual

(SMM). The CMS/CO must receive the revised Form CMS-37 through the Medicaid Budget Expenditure

System/Children's Budget Expenditure System (MBES/CBES) no later than 10 calendar days before the end of the

quarter for which the supplemental grant award is being requested.

Additional guidance on this policy is available from the respective CMS Regional Office, U.S. Department of Health &

Human Services.

The State will comply with the following guidelines when requesting supplemental funding for TANF (CFDA 93.558),

CCDF (CFDA 93.575), CSE (93.563), and the FC/AA (CFDA 93.658 and CFDA 93.659) programs administered by the

U.S. Department of Human Services, Administration for Children and Families (HHS/ACF):

a. Timing of the Request

A State should initiate its request for supplemental funding during a quarter as soon as it becomes aware of the fact that a

shortfall does/will exist. For the TANF and CCDF grants, supplemental funding requests (estimates) may be submitted by

a State, for consideration by ACF, up through and including the 15th day of the third month of the first, second or third

quarter of any fiscal year. Since TANF and CCDF are block grant programs, all unawarded portions of the annual

allotment will automatically be issued at the beginning of the fourth quarter. Therefore, supplemental funding requests will

not be available during the fourth quarter for these programs. For the CSE and FC/AA programs, supplemental funding

requests may be submitted by a State, for consideration by ACF, up through and including the 15th day of the third month

of any quarter of a fiscal year.

b. Justification for the Request

The request for a supplemental funding for any of the above mentioned programs should contain a justification clearly

documenting the need for the additional funding authority during the current quarter. This documentation should be in the

form of State accounting records or similar documents that will show the actual expenditures through the most recent

month for which such data are available, as well as the State's most accurate projection of its anticipated expenditures

during the remaining month(s) of the quarter. For either the TANF or the CCDF program, the State's justification should

also include an explanation of the activities requiring the obligation and/or expenditure of amounts that exceed the normal

quarterly grant award restrictions and why these activities could not have been delayed until the next quarter.

c. Form Submittal

Supplemental funding requests should be made by completing the appropriate ACF quarterly report of expenditures and

estimates applicable to the particular program for which the grant award request is being made.

d. Approval Process

Page 4 of 32
Upon receipt of the State's request for additional funding authority for a quarter, the ACF Regional Office will promptly

review the supporting documentation. If the request is properly justified, so long as ACF has adequate funding

availability, the State's request will be expedited and supplemental funding will be issued within 5 days of ACF receiving

the request. The State will be notified by the Regional Office when the supplemental award has been transmitted to the

Payment Management System (PMS) and when it may initiate drawdowns against the supplemental funding.

Additional guidance on this policy is provided in the U.S. Department of Health & Human Services, Administration for

Children and Families, letter (May 19, 2004) to State Administrators from the Deputy Assistant Secretary for

Administration.

6.2 Description of Funding Techniques

6.2.1 The following are terms under which standard funding techniques shall be implemented for all transfers of funds to

which the funding technique is applied in section 6.3.2 of this Agreement.

Actual Clearance, ZBA - Same Day Payment

The State shall request funds the same day it pays out funds, in accordance with the appropriate Federal agency cut-off

time specified in Exhibit I. A Federal agency will deposit funds in a State account the same day as requested. The amount

of the request shall be for the amount of funds that clear the State's account that day. This funding technique is interest

neutral.

6.2.2 The following are terms under which funding techniques for administrative costs shall be implemented for all

transfers of funds to which the funding technique is applied in section 6.3.2 of this Agreement.

There are no funding techniques listed in Section 6.2.2

6.2.3 The following are terms under which miscellaneous funding techniques shall be implemented for all transfers of

funds to which the funding technique is applied in section 6.3.2 of this Agreement.

Grants Wholly for Administrative Costs

The State shall request a prorated share of its quarterly award to be deposited on the average date of clearance for

payroll during each pay period of the quarter, as specified in the appropriate clearance pattern in Exhibit II. The request

shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit I. The amount of the

prorate shall be determined by dividing the annual award by the number of paydays in the year. This funding technique is

interest neutral.

6.2.4 The following are terms under which State unique funding techniques shall be implemented for all transfers of funds

to which the funding technique is applied in section 6.3.2 of this Agreement.

Composite Payment Schedule

The State shall request funds weekly for the applicable weekly billing cycle, and shall request funds to be received on the

6th business day from the weighted midpoint of Florida Accounting Information Resource (FLAIR) transactions of the

weekly billing cycle. The request shall be made in accordance with the appropriate Federal agency cut-off time specified

in Exhibit I. The amount of the request is the Federal share of the participating costs in the weekly bill. This funding

technique is interest neutral.

Consolidated Direct Administrative Costs of Multiple Grants

Page 5 of 32
The State shall request funds so that they are deposited in a State account no earlier than the day that warrant request

vouchers are submitted to voucher audit. The State has a prompt payment requirement and, accordingly, it is the policy

of the State to perform voucher audit in an expeditious manner in an effort to pay vendors as soon as possible. The

request shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit I. The amount of

the request shall be a proportionate share of funds for consolidated direct administrative costs for multiple grants

necessary to address the immediate cash needs. The proportionate share shall be determined by dividing the individual

program's grant award by the total grant award for consolidated direct administrative costs of multiple grants and applying

the percentage to the total request of funds. This funding technique is not interest neutral.

Indirect Cost Rate - Actual Base - Weekly/Department of Children & Families

The State shall request funds at the beginning of each week for the indirect earnings calculated for the actual

expenditures of the preceding week. The request shall be made in accordance with the appropriate Federal agency cut-off

time specified in Exhibit I. The amount of the request is generated by the department's grants accounting system in

accordance with the Department's Federally approved indirect cost plan. This funding technique is interest neutral.

Indirect Cost Rate - Actual Base - Monthly/Administrative and Payroll

The State shall request funds once a month, such that they are deposited by the end of the month. The request shall be

made in accordance with the appropriate Federal agency cut-off time specified in Exhibit I. The amount of the request

shall be determined by applying the indirect cost rate to the actual direct administrative cost and payroll of the prior month.

 This funding technique is interest neutral.

Indirect Cost Rate - Actual Base - Quarterly/Department of Health

The State shall request funds at least once a quarter, such that they are deposited by the end of the month. The request

shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit I. The amount of the

request shall be determined by applying the indirect cost rate to the actual payroll of the quarter. This funding technique

is interest neutral.

Indirect Cost Rate - Actual Base - Quarterly/Department of Revenue

The State shall request funds at least once a quarter, such that they are deposited no later than 45 days from the end of

the quarter. The request shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit

I. The amount of the request shall be determined by applying the indirect cost rate to the actual payroll of the quarter.

This funding technique is interest neutral.

Indirect Cost Rates - Actual Base - Monthly/Department of Economic Opportunity

The State shall request funds once a month for the indirect earnings calculated for the actual expenditures of the current

month. The request shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit I.

The amount of the request shall be determined by applying the indirect cost rate to the appropriate cost base of the

current month in accordance with the Department's Federally approved indirect cost plan. This funding technique is

interest neutral.

Modified Actual Clearance

The State has received an estimated amount of funds which it uses to make payments for program purposes for 5 days.

The request shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit I. The

difference between the estimated amount is adjusted by requesting the actual amount for receipt 3 days after the funds

Page 6 of 32
have been paid out for program purposes. Periodically, as needed the State shall adjust the estimated amount of funds to

equal the average daily payment for program purposes during the State's prior fiscal year, times the number of days

between the payment for program purposes and the Fiscal Agent's receipt of the actual amount paid out. This funding

technique is not interest neutral.

Modified Grants Wholly for Administrative Costs

The State shall request a prorated share of its quarterly award to be deposited on the Voucher Date per the published

payroll schedule for each pay period of the quarter. The State and the Secretary agree that no interest liabilities shall be

incurred or calculated for administrative cost grants, indirect costs and payroll. These costs will be drawn on a scheduled

draw basis such that Federal funds will be drawn pro rata 26 times a year to coincide with the State's bi-weekly payroll.

This means that the total amount of Federal awards to be used for these costs will be equally divided over the course of

the fiscal year and no reconciliation of estimate to actual is necessary. The request shall be made in accordance with the

appropriate Federal agency cut-off time specified in Exhibit I. The amount of the prorate shall be determined by dividing

the annual appropriated budget amount, when it becomes available, by the number of pay days in the year with

adjustments as necessary if expenditures are determined to be more or less than the appropriated budget amount. This

funding technique is interest neutral.

Modified Payment Schedule - Weekly

The State shall request funds such that they are deposited in a State account on a weekly basis. The request shall be

made in accordance with the appropriate Federal agency cut-off time specified in Exhibit I. The amount of the request for

funds shall be the total amount of Federal funds expected to be paid out for program purposes during the previous weekly

disbursement period. This technique will be used unless there is a circumstance that requires the State to vary from this

schedule. This funding technique is interest neutral.

Modified Pre-issuance Funding

The State has a prompt payment requirement and, accordingly, it is the policy of the State to perform voucher audit in an

expeditious manner in an effort to pay vendors as soon as possible. The State shall request funds such that they are

deposited in a State account on average no more than three days prior to the day the State makes a disbursement. The

request shall be made in accordance with the appropriate Federal agency cut-off time specified in Exhibit I. To provide a

sufficient mechanism to track average clearance patterns, the State of Florida requires the State agencies to request

Federal funds, in accordance with Exhibit I, so that they are received in the State's account no earlier than the day the

warrant and EFT transaction request vouchers are presented to the Division of Accounting and Auditing for voucher audit.

The amount of the request shall be the amount the State expects to disburse. Under the Modified Pre-Issuance funding

technique, the State shall adhere to the following processes related to the receipt and disbursement of Federal funds for

Direct Program Cost, Direct Administrative Cost and Payroll Components. State agencies are required to submit warrant

and EFT transaction request vouchers to the Division of Accounting and Auditing for warrants and EFT transactions to be

issued. The time period between the day the Division of Accounting and Auditing receives the warrant or EFT transaction

request voucher and the day the Division of Accounting and Auditing issues the warrant or EFT transaction is termed

voucher audit. During voucher audit, the Division of Accounting and Auditing makes an administrative determination that

there is money in the Treasury, that an appropriation has been made to pay the account and that the expenditure is within

the law fixing powers of the State agency incurring the obligation before issuing the warrants. Also, the Division of

Accounting and Auditing is required to audit the payment request to determine the appropriateness of the payment. This

audit includes but is not limited to determining compliance with (1) contractual provisions, (2) applicable State laws and

regulations such as bidding and procurement requirements, travel law requirements, etc., and (3) determination of receipt

of goods and services. If the Federal funds are requested to be received into a State bank account the same day that

Page 7 of 32
warrant and EFT transaction request vouchers are submitted, the average clearance patterns shall be determined

according to Section 7.1 of this Agreement. As stated in Section 7.7, if the Federal funds are requested according to

Exhibit 1 to be received after the day that the warrant and EFT transaction request vouchers are submitted, the average

clearance pattern calculated according to Section 7.1 shall be reduced. This funding technique is not interest neutral.

6.3 Application of Funding Techniques to Programs

6.3.1 The State shall apply the following funding techniques when requesting Federal funds for the component cash flows

of the programs listed in sections 4.2 and 4.3 of this Agreement.

6.3.2 Programs

Below are programs listed in Section 4.2 and Section 4.3.

10.551 Supplemental Nutrition Assistance Program

Recipient: Department of Children and Families

% of Funds Agency Receives: 100.00

Component: Benefits to Recipients

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: 0 Days

10.553 School Breakfast Program

Recipient: Department of Agriculture and Consumer Services

% of Funds Agency Receives: 100.00

Component: Direct Program Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

10.555 National School Lunch Program

Recipient: Department of Agriculture and Consumer Services

% of Funds Agency Receives: 100.00

Component: Direct Program Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

10.557 Special Supplemental Nutrition Program for Women, Infants, and Children

Recipient: Department of Health

% of Funds Agency Receives: 1.63

Component: Indirect Costs

Technique: Indirect Cost Rate - Actual Base - Quarterly/Department of Health

Average Day of Clearance: N/A

Recipient: Department of Health

% of Funds Agency Receives: 70.40

Component: Direct Program Costs

Technique: Modified Actual Clearance

Page 8 of 32
Average Day of Clearance: N/A

Recipient: Department of Health

% of Funds Agency Receives: 5.51

Component: Direct Administrative Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Department of Health

% of Funds Agency Receives: 22.46

Component: Payroll

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

10.558 Child and Adult Care Food Program

Recipient: Department of Health

% of Funds Agency Receives: 0.03

Component: Indirect Costs

Technique: Indirect Cost Rate - Actual Base - Quarterly/Department of Health

Average Day of Clearance: N/A

Recipient: Department of Health

% of Funds Agency Receives: 0.42

Component: Direct Administrative Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Department of Health

% of Funds Agency Receives: 1.87

Component: Payroll

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Department of Health

% of Funds Agency Receives: 97.68

Component: Direct Program Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program

Recipient: Department of Children and Families

% of Funds Agency Receives: 1.00

Component: Indirect Costs

Technique: Indirect Cost Rate - Actual Base - Weekly/Department of Children & Families

Average Day of Clearance: N/A

Recipient: Department of Children and Families

Page 9 of 32
% of Funds Agency Receives: 89.00

Component: Payroll

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

Recipient: Department of Children and Families

% of Funds Agency Receives: 10.00

Component: Direct Administrative Costs

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

17.225F Unemployment Insurance -- Federal Benefit Account and Administrative Costs

Recipient: Department of Economic Opportunity

% of Funds Agency Receives: 0.12

Component: Indirect Unemployment Insurance Benefit - Federal

Technique: Indirect Cost Rates - Actual Base - Monthly/Department of Economic Opportunity

Average Day of Clearance: N/A

Recipient: Department of Economic Opportunity

% of Funds Agency Receives: 27.33

Component: Payroll

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Department of Economic Opportunity

% of Funds Agency Receives: 30.41

Component: Direct Program Costs - Federal Benefits

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Department of Economic Opportunity

% of Funds Agency Receives: 42.14

Component: Direct Administrative Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

17.225S Unemployment Insurance -- State Benefit Account

Recipient: Department of Economic Opportunity

% of Funds Agency Receives: 100.00

Component: Direct Program Expenditures

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: 0 Days

20.205 Highway Planning and Construction

Recipient: Department of Transportation

% of Funds Agency Receives: 100.00

Page 10 of 32
Component: Current Project Costs and Payroll

Technique: Composite Payment Schedule

Average Day of Clearance: N/A

84.010 Title I Grants to Local Educational Agencies

Recipient: Department of Education

% of Funds Agency Receives: 0.01

Component: Direct Administrative Costs

Technique: Consolidated Direct Administrative Costs of Multiple Grants

Average Day of Clearance: N/A

Recipient: Department of Education

% of Funds Agency Receives: 0.09

Component: Payroll

Technique: Consolidated Direct Administrative Costs of Multiple Grants

Average Day of Clearance: N/A

Recipient: Department of Education

% of Funds Agency Receives: 0.02

Component: Indirect Costs

Technique: Indirect Cost Rate - Actual Base - Monthly/Administrative and Payroll

Average Day of Clearance: N/A

Recipient: Department of Education

% of Funds Agency Receives: 99.88

Component: Direct Program Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

84.027 Special Education -- Grants to States

Recipient: Department of Education

% of Funds Agency Receives: 0.01

Component: Indirect Costs

Technique: Indirect Cost Rate - Actual Base - Monthly/Administrative and Payroll

Average Day of Clearance: N/A

Recipient: Department of Education

% of Funds Agency Receives: 99.93

Component: Direct Program Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Department of Education

% of Funds Agency Receives: 0.01

Component: Direct Administrative Costs

Technique: Modified Pre-issuance Funding

Page 11 of 32
Average Day of Clearance: N/A

Recipient: Department of Education

% of Funds Agency Receives: 0.05

Component: Payroll

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to States

Recipient: Department of Education

% of Funds Agency Receives: 5.00

Component: Indirect Costs

Technique: Indirect Cost Rate - Actual Base - Monthly/Administrative and Payroll

Average Day of Clearance: N/A

Recipient: Department of Education

% of Funds Agency Receives: 26.00

Component: Payroll

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Department of Education

% of Funds Agency Receives: 53.00

Component: Direct Program Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Department of Education

% of Funds Agency Receives: 16.00

Component: Direct Administrative Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

84.938 Disaster Recovery Assistance for Education

Recipient: Department of Education

% of Funds Agency Receives: 100.00

Component: Direct Program Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

93.558 Temporary Assistance for Needy Families

Recipient: Department of Children and Families

% of Funds Agency Receives: 2.00

Component: Indirect Costs

Technique: Indirect Cost Rate - Actual Base - Weekly/Department of Children & Families

Average Day of Clearance: N/A

Page 12 of 32
Recipient: Department of Children and Families

% of Funds Agency Receives: 20.00

Component: Payroll

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

Recipient: Department of Children and Families

% of Funds Agency Receives: 78.00

Component: Direct Program and Administrative Costs

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

93.563 Child Support Enforcement

Recipient: Department of Revenue

% of Funds Agency Receives: 8.28

Component: Indirect Costs

Technique: Indirect Cost Rate - Actual Base - Quarterly/Department of Revenue

Average Day of Clearance: N/A

Recipient: Department of Revenue

% of Funds Agency Receives: 56.89

Component: Direct Administrative Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Department of Revenue

% of Funds Agency Receives: 34.83

Component: Payroll

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

93.575 Child Care and Development Block Grant

Recipient: Department of Education

% of Funds Agency Receives: 0.01

Component: Indirect Costs

Technique: Indirect Cost Rate - Actual Base - Monthly/Administrative and Payroll

Average Day of Clearance: N/A

Recipient: Department of Education

% of Funds Agency Receives: 0.01

Component: Direct Administrative Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Department of Education

% of Funds Agency Receives: 99.96

Page 13 of 32
Component: Direct Program Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Department of Education

% of Funds Agency Receives: 0.02

Component: Payroll

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

93.658 Foster Care -- Title IV-E

Recipient: Department of Children and Families

% of Funds Agency Receives: 1.00

Component: Indirect Costs

Technique: Indirect Cost Rate - Actual Base - Weekly/Department of Children & Families

Average Day of Clearance: N/A

Recipient: Department of Children and Families

% of Funds Agency Receives: 7.00

Component: Payroll

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

Recipient: Department of Children and Families

% of Funds Agency Receives: 92.00

Component: Direct Program and Administrative Costs

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

93.659 Adoption Assistance

Recipient: Department of Children and Families

% of Funds Agency Receives: 1.00

Component: Indirect Costs

Technique: Indirect Cost Rate - Actual Base - Weekly/Department of Children & Families

Average Day of Clearance: N/A

Recipient: Department of Children and Families

% of Funds Agency Receives: 94.00

Component: Direct Program and Administrative Costs

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

Recipient: Department of Children and Families

% of Funds Agency Receives: 5.00

Component: Payroll

Technique: Modified Payment Schedule - Weekly

Page 14 of 32
Average Day of Clearance: N/A

93.667 Social Services Block Grant

Recipient: Department of Children and Families

% of Funds Agency Receives: 1.00

Component: Indirect Costs

Technique: Indirect Cost Rate - Actual Base - Weekly/Department of Children & Families

Average Day of Clearance: N/A

Recipient: Department of Children and Families

% of Funds Agency Receives: 18.00

Component: Payroll

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

Recipient: Department of Children and Families

% of Funds Agency Receives: 81.00

Component: Direct Program and Administrative Costs

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

93.767 Children's Health Insurance Program

Recipient: Agency for Health Care Administration

% of Funds Agency Receives: 0.02

Component: Indirect Costs

Technique: Grants Wholly for Administrative Costs

Average Day of Clearance: N/A

Recipient: Agency for Health Care Administration

% of Funds Agency Receives: 4.94

Component: Direct Administrative Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Agency for Health Care Administration

% of Funds Agency Receives: 0.21

Component: Payroll

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Agency for Health Care Administration

% of Funds Agency Receives: 94.83

Component: Direct Program Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Page 15 of 32
93.778 Medical Assistance Program

Recipient: Agency for Health Care Administration

% of Funds Agency Receives: 5.11

Component: Direct Administrative Costs, Payroll, and Indirect Costs

Technique: Modified Grants Wholly for Administrative Costs

Average Day of Clearance: N/A

Recipient: Agency for Health Care Administration

% of Funds Agency Receives: 94.89

Component: Direct Program Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

93.917 HIV Care Formula Grants

Recipient: Department of Health

% of Funds Agency Receives: 0.11

Component: Indirect Costs

Technique: Indirect Cost Rate - Actual Base - Quarterly/Department of Health

Average Day of Clearance: N/A

Recipient: Department of Health

% of Funds Agency Receives: 10.51

Component: Payroll

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Department of Health

% of Funds Agency Receives: 88.18

Component: Direct Program Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Department of Health

% of Funds Agency Receives: 1.20

Component: Direct Administrative Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

93.959 Block Grants for Prevention and Treatment of Substance Abuse

Recipient: Department of Children and Families

% of Funds Agency Receives: 1.00

Component: Indirect Costs

Technique: Indirect Cost Rate - Actual Base - Weekly/Department of Children & Families

Average Day of Clearance: N/A

Recipient: Department of Children and Families

Page 16 of 32
% of Funds Agency Receives: 97.00

Component: Direct Program and Administrative Costs

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

Recipient: Department of Children and Families

% of Funds Agency Receives: 2.00

Component: Payroll

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

96.001 Social Security -- Disability Insurance

Recipient: Department of Health

% of Funds Agency Receives: 0.12

Component: Indirect Costs

Technique: Indirect Cost Rate - Actual Base - Quarterly/Department of Health

Average Day of Clearance: N/A

Recipient: Department of Health

% of Funds Agency Receives: 11.10

Component: Direct Program Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Department of Health

% of Funds Agency Receives: 43.49

Component: Direct Administrative Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Department of Health

% of Funds Agency Receives: 45.29

Component: Payroll

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters)

Recipient: Office of the Governor

% of Funds Agency Receives: 0.09

Component: Indirect Costs

Technique: Indirect Cost Rate - Actual Base - Monthly/Administrative and Payroll

Average Day of Clearance: N/A

Recipient: Office of the Governor

% of Funds Agency Receives: 3.51

Component: Payroll

Page 17 of 32
Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Office of the Governor

% of Funds Agency Receives: 95.03

Component: Direct Program Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

Recipient: Office of the Governor

% of Funds Agency Receives: 1.37

Component: Direct Administrative Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

6.3.3 Materiality Exemptions

Agencies exempt from coverage on the basis of materiality:

none

6.3.4 For agencies administering Federal programs pursuant to 31 CFR 205.9(d) and (e) regarding estimates,

administrative costs grants and indirect costs - actual base will be drawn on a scheduled draw basis such that Federal

funds will be drawn pro rata 26 times per year to coincide with the State's bi-weekly payroll. This means that the total

amount of the Federal award to be used for these costs will be equally divided over the course of the fiscal year and no

reconciliation of estimate to actual is necessary or for agencies where drawdown of Federal funds are based on actual

invoices and/or amounts due to be paid out to the recipient, providers, contractors, and employees, if at the next

drawdown there is either a deficiency or balance remaining from the previous draw, an adjustment is made to increase or

reduce the current drawdown by that amount as defined in the funding techniques described in Sections 6.2 of this

agreement.

6.3.5 The State shall apply the following techniques for (1) CFDA 10.551-Health and Welfare clients access benefits for

food purchases on a daily basis from participating merchants. FIS will settle with the merchants the following business

date with cash being drawn directly from the Federal Treasury by FIS on the day of the settlement. Funds will always be

drawn on the same day that settlement funds are paid out. This same day settlement/cash draw will maintain an interest

neutral status between the Federal Treasury and the State, (2) CFDA 17.225- Zero Balance Accounting- On a daily basis,

the Department of Economic Opportunity draws to cover the re-employment assistance benefit payments that have

cleared the bank account the previous day. The draw amount includes the total disbursements presented daily, net any

credit items (warrant adjustments) posted. This funding technique is interest neutral. Interest liabilities will be calculated

as described in Section 8.3. of this agreement (3) CFDA 93.778-Medicaid providers submit claims to DXC. The State

receives requests for provider service dollar payments from DXC once a week. The State determines the Federal portion

of the provider service dollar payments and then requests the Federal funds the same day. A warrant request voucher is

submitted to voucher audit the next day and a warrant is subsequently issued to DXC. The warrant is deposited into DXC

bank account on the same day as it was issued. DXC distributes checks and EFT payments to Medicaid providers.

7.0 CLEARANCE PATTERNS

7.1 The State shall develop separate clearance patterns for each of the following:

Page 18 of 32
Each program listed in Section 4.2 and 4.3 of this agreement

7.2 The following shall develop the State's clearance patterns:

For the average clearance patterns that are developed by the State, the Department of Financial Services, Office of

Information Technology, is responsible for the development of the average clearance patterns. The State agencies are

responsible for providing accurate selection criteria related to program expenditures to ensure proper clearance pattern

computation by the Department of Financial Services, Office of Information Technology.

7.3 The sources of data the State shall use when developing its clearance patterns are as follows:

The sources of data the State shall use when developing its average clearance patterns are State warrants and

EFT/Direct Deposit transactions issued by the Division of Accounting and Auditing and recorded in the FLAIR system.

7.4 The State shall use the following methodology when developing its clearance patterns:

When developing each clearance pattern, the State shall track at least 99% of the funds disbursed, from issuance to

clearance, for a period of at least three months.

7.5 The State shall identify for each check or warrant (hereafter, check) in the population: (1) the date the check was

released for payment; (2) the date the check was debited from the State's account, and, (3) the amount of the check.

7.5.1 Direct Program Cost, Direct Administrative Cost and Payroll Components

The State of Florida shall identify for each warrant and EFT transaction in the population: (1) the amount of the warrant or

EFT transaction, (2) the date the warrant or EFT transaction was submitted to voucher audit (the date received by the

Division of Accounting and Auditing), (3) the date the warrant or EFT transaction was issued, (4) the date the funds were

debited from the State's account.

7.5.2 The State shall develop a separate average clearance pattern for each program listed in Section 4.2 or 4.3 of this

agreement as follows: All State warrants and EFT transactions drawn on Direct Program Costs, Direct Administrative

Costs and Payroll Costs components of a program shall be analyzed for a period of time not to be less than three

consecutive months. For each warrant and EFT transaction selected for analysis, the State shall capture the date that the

related warrant and EFT transaction request voucher was submitted to voucher audit and the date that the funds were

debited from the State's account. As stated in Section 6.2.4, for Modified Pre-Issuance funding technique - Direct

Program Costs, Direct Administrative Costs and Payroll Costs components, the draws of the Federal funds shall be timed

so that the funds are requested in accordance with Exhibit I to be received no earlier than the day that the warrant and

EFT transaction request vouchers are submitted to the Division of Accounting and Auditing for voucher audit. 

Average clearance patterns for the Direct Program Costs, Direct Administrative Costs and Payroll Costs components shall

be calculated based on the dollar weighted average number of days between the submission of the warrant and EFT

transaction request vouchers and the debiting of the funds from the State's account. This average shall be calculated in

accordance with Section 7.6 of this Agreement. 

Pursuant to Section 7.9 of this Agreement, the State has incorporated the average clearance pattern analysis for the year

ended June 30, 2018, as Exhibit II of this Agreement. Based on the methodology stated above, the State shall develop

average clearance patterns for three consecutive months. These average clearance patterns shall be used to prepare the

interest calculation for the period covered by this Agreement and shall be provided to Fiscal Service as soon as they

become available.

Page 19 of 32
7.6 The State shall use the following method to calculate the dollar-weighted average day of clearance:

To determine the number of days each check was outstanding (clearance time), the issue date shall be subtracted from

the date the check cleared the State's account.

To determine the percentage of the disbursement paid out each day following issuance, the amount of the checks that

clear the State's account each day shall be summed and then divided by the amount of the total disbursement.

For each day following issuance, the clearance time of the checks paid out that day shall be multiplied by the percentage

of the total disbursement those checks represent. This product is the clearance factor.

The dollar-weighted average day of clearance for the disbursement shall be determined by summing the clearance factor

of each day following the disbursement.

7.6.1 The State will use the following method to calculate the dollar-weighted average day of clearance for Direct Program

Costs, Direct Administrative Costs, and Payroll Costs Components.

(a) To determine the number of days that Federal funds were held for each warrant and EFT transaction, Division of

Accounting and Auditing's received date shall be subtracted from the date the warrant and EFT transaction cleared the

State's account.

(b) The number of days of clearance for each warrant and EFT transaction shall be multiplied by the amount of the related

warrant or EFT transaction to calculate the total dollar-days of clearance.

(c) The total dollar-days of clearance calculated shall be divided by the unweighted warrant and EFT transaction issued

total to yield the dollar-weighted average days of clearance.

7.7 The State shall adjust each clearance pattern to reflect the dollar-weighted proportion of funds paid out by EFT/Direct

payroll, with the following exceptions:

NA

The State shall also adjust each clearance pattern to reflect:

The State shall adjust each average clearance pattern to reflect, when applicable, if Federal funds are requested

according to Exhibit I to be received into the State's account 1) after the day that the vouchers are submitted to the

Division of Accounting and Auditing for voucher audit for non-payroll warrants and EFT transactions or 2) after the

Voucher Audit date per the published payroll schedule for warrants and EFT transactions, thereby reducing the average

clearance pattern to reflect the amount of time the Federal funds were held. The State agencies will also be responsible

for documenting any instances that the Federal funds are received prior to the day vouchers are submitted and/or prior to

the voucher audit date. The State shall adjust the average clearance pattern appropriately to reflect the additional time

that the State held the Federal funds. The State agencies shall be required to maintain records of the amount and the

number of days Federal funds are expected to be received, based upon requests in accordance with Exhibit I, after the

submission of the warrant and EFT transaction request vouchers and the amount of the applicable draw for

documentation of the reduction of the clearance pattern for that draw.

7.8 Each of the State's clearance patterns is calculated in calendar days.

Page 20 of 32
7.9 An authorized State official shall certify that each clearance pattern developed by the State accurately corresponds to

the clearance activity of the programs to which it is applied. This certification shall be provided to the Fiscal Service prior

to the effective date of the Agreement. The State shall recertify its clearance patterns at least every five years.

7.10 The State shall follow the procedures of 31 CFR 205 if it has actual or constructive knowledge, at any time, that a

clearance pattern does not correspond to a program's clearance activity.

8.0 INTEREST CALCULATION METHODOLOGY

8.1 General Terms

8.1.1 The State and the Secretary agree that no interest liabilities will be incurred for transfers of funds made in

accordance with the procedures specified in section 6 of this Agreement where the following funding techniques are

applied:

Actual Clearance, ZBA - Same Day Payment

Composite Payment Schedule

Grants Wholly for Administrative Costs

Indirect Cost Rate - Actual Base - Weekly/Department of Children & Families

Indirect Cost Rate - Actual Base - Monthly/Administrative and Payroll

Indirect Cost Rate - Actual Base - Quarterly/Department of Health

Indirect Cost Rate - Actual Base - Quarterly/Department of Revenue

Indirect Cost Rates - Actual Base - Monthly/Department of Economic Opportunity

Modified Grants Wholly for Administrative Costs

Modified Payment Schedule - Weekly

8.1.2 The State shall maintain information on disbursements and receipts of funds to verify the implementation of any

funding technique and document interest liabilities.

For each disbursement, the State shall be able to identify:

(1) amount of the issuance

(2) date of issuance

(3) date Federal funds are received and credited to a State account

(4) amount of Federal funds received

(5) date funds were requested

8.1.3 The State shall maintain additional information on disbursements and receipts of funds to verify the implementation

of any funding technique and document interest liabilities.

For each disbursement, the State shall be able to also identify:

(1) the date the disbursement was submitted to Voucher Audit

(2) for all interagency journal transfers, including cost reimbursement journal transfers and advanced cost journal

transfers, where the primary agency that received funds for program purposes who then transfers a portion of those funds

to a secondary agency, the State shall not be required to maintain documentation for the tracking of the journal transfers.

The State shall not be liable for any interest on journal transfers from the date the primary agency debited it from their

State account for program purposes to the date the corresponding warrant or EFT was debited from the State's account.

8.2 Federal Interest Liabilities

8.2.1 A Federal interest liability shall accrue from the day the State pays out its own funds for program purposes to the

day Federal funds are credited to a State account. With regard to funds transferred out of the Federal Highway Trust

Page 21 of 32
Fund, if a State does not bill at least weekly for current project costs, the Federal interest liability shall not accrue prior to

the day the State submits a request for funds.

8.2.2 The State shall use the following method to calculate Federal interest liabilities:

1) Pre-Issuance Programs  For all transactions where the State pays out its own funds for program purposes prior to

receiving Federal funds because the Federal agency failed to meet the receipt schedule outlined in Exhibit I, the State

agencies shall link each payment from the date it is debited from a State account to the date Federal funds are

subsequently credited to a State account to cover that outlay and report this information to the State Coordinator. The

Federal interest liability on each payment shall be based on the difference in whole days between the two events. With

Federal-State matching programs, interest shall be calculated on the Federal percentage of the disbursement.

2) Composite Payment Schedule  For all transactions where the State pays out its own funds for program purposes prior

to receiving Federal funds because the Federal agency failed to meet the receipt schedule outlined in Exhibit I, the

Federal interest liability shall be based on the difference in whole days between the average date of clearance for the

disbursement, as specified in Exhibit I, and the date the related Federal Funds are credited to a state account. With

Federal-State matching programs, interest shall be calculated on the Federal percentage of the disbursement.

8.3 The Unemployment Trust Fund

8.3.1 The State shall use the following method to calculate State interest liabilities on funds withdrawn from the several

accounts in the Unemployment Trust Fund:

The State shall use the following methodology to calculate State interest liabilities on funds withdrawn from the several

accounts in the UTF under the Unemployment Insurance program.

Based on statements provided by its financial institution, or other appropriate source, the State shall determine the actual

interest earnings and the related banking costs attributable to funds withdrawn from its account in the UTF.

At the end of the State's fiscal year, the State shall calculate the percentage of its total re-employment assistance

expenditures for (1) funds withdrawn from the State account in the UTF, or the State %, and (2) funds withdrawn from the

Federal Employees Compensation Account (FECA) and the Extended Unemployment Compensation Account (EUCA)

and any other accounts of Federal funds in the UTF, or the Federal %.

The State shall calculate the actual interest earnings and the related banking costs attributable to funds withdrawn from

the State account in the UTF by multiplying the State % by the amount of the actual interest earnings and the related

banking costs of the account as a whole. The State's liability for interest on funds withdrawn from its account in the UTF

shall consist of the actual interest earnings attributable to such funds less the related banking costs attributed to such

funds.

The State shall determine the average daily cash balance of its re-employment assistance benefit payment account for its

fiscal year. The State shall calculate the average daily cash balance of Federal funds by multiplying the Federal % by the

average daily cash balance of the benefit payment account on the whole. The State's liability for interest on funds

withdrawn from the FECA and EUCA (and any other benefit accounts of Federal funds in the UTF from which the State

draws funds) shall be the average daily cash balance of Federal funds multiplied by the annualized rate equal to the

average equivalent yields of 13-week Treasury bills auctioned during the State's fiscal year.

8.4 Refund Liabilities

Page 22 of 32
8.4.1 The State shall be liable for interest on refunds from the date the refund is credited to a State account until the date

the refund is debited from the State account for program purposes. The State shall apply a $50,000 refund transaction

threshold below which the State shall not incur or calculate interest liabilities on refunds. A transaction is defined as a

single deposit.

8.4.2 For each refund, the State shall maintain information identifying:

(1) date a refund is credited to a State account

(2) date of the subsequent deposit of Federal funds against which the refund is offset

(3) amount of the refund

8.4.3 The State shall use the following methodology to calculate interest liabilities on refunds:

With programs to which applicable non-interest neutral funding techniques are applied, the State interest liability shall be

based on two periods: (1) the difference in whole days between the date the refund is deposited to a State account, and

the date the refund is offset against a subsequent deposit of Federal funds or the date a warrant request voucher is

submitted to voucher audit; (2) the difference in whole days between the date the refund is offset against a subsequent

deposit of Federal funds or the date a warrant request voucher is submitted to voucher audit, and the date the refund is

paid out for program purposes. Interest on refunds during period 1 shall be calculated using information determined by

each State agency on refunds recorded. Interest on refunds during period 2 shall be captured under the State's method

for calculation interest under modified pre-issuance funding, set forth in Section 8.6 of this Agreement. Under this

method, interest is calculated on total draws, which includes refunds. The reported interest liability for refunds, therefore,

shall reflect period 1 only, or period 2 if necessary, to conform to the time frame specified in Section 8.4.1 of this

Agreement.

8.5 Exemptions

8.5.1 Where more than one State agency is a recipient of Federal funds under a program, a particular State agency's

funding may be excluded from interest calculation procedures if the State agency receives an amount of funds less than 5

% of the State's threshold for major Federal assistance programs. Notwithstanding this potential exemption, however, in

no case shall less than 90% of a program's total funding be subject to interest calculation procedures.

Proration of calculations: If less than total program funding is subject to interest calculation procedures, the resulting

interest liability calculations shall be prorated to 100% of program funding.

8.6 State Interest Liabilities

8.6.1 The State shall be liable for interest on Federal funds from the date Federal funds are credited to a State account

until the date those funds are paid out for program purposes.

8.6.2 The State shall use the following method to calculate State interest liabilities on Federal funds:

8.6.2.1 Measuring Time Funds Are Held

To determine the total time Federal funds are held, the State shall measure the time between the date Federal funds are

received and credited to a State's account and the date those funds are debited from the State's account. In an effort to

provide a sufficient mechanism to track clearance patterns, the State agencies are required to make requests in

accordance with Exhibit I so that the Federal funds are received no earlier than the day the warrant and EFT transaction

request vouchers are submitted to voucher audit.

Page 23 of 32
8.6.2.2 Source of Data

The time period from the date warrant request vouchers are submitted to voucher audit and the date those funds are

debited from the State's account shall be determined from information captured by the State's accounting system, FLAIR.

The dollar-weighted average days of clearance determined from this source of data are incorporated in Exhibit II of this

Agreement. If Federal funds are requested in accordance with Exhibit I to be received after the day the warrant and EFT

transaction request vouchers are submitted to voucher audit, the State agencies shall provide the information needed to

adjust the average clearance pattern. If Federal funds for any type of disbursement are received before the day provided

in the receipt window in Exhibit I, the State agencies shall maintain the information needed to adjust the average

clearance pattern.

8.6.2.3 Standards Applied

As stated in Section 7.1 of this Agreement, it is the State's intent to analyze 100% of the program warrants and EFT

transactions for a three consecutive month period to develop average clearance patterns for the interest calculation. The

dollar-weighted average day of clearance shall be determined as specified in Section 7.6 of this Agreement.

8.6.2.4 Calculation Procedure

(a) The State's interest liability for each program shall be calculated by applying the following formula:

I=[Pxrx(CT-A]; where,

I=State's total interest liability for program (or component cash flow of program).

P=Total annual receipts of Federal funds for program (or Component cash flow of program).

r=Annualized rate equal to the average bond equivalent yield of 13-week Treasury bills auctioned during a State's fiscal

year divided by the number of days in the State's fiscal year.

CT=Dollar-weighted average number of days between the date that the warrant and EFT transaction request vouchers

are submitted to voucher audit and the date the funds are paid out for program purposes and debited from a State

account, as determined by the appropriate clearance pattern.

A=Based upon request of Federal funds in accordance with Exhibit I, number of days Federal funds are expected to be

received into a State account after the day that warrant and EFT transaction request vouchers were submitted to voucher

audit.

(b) The State's interest liability for the balance in the WIC bank account (CFDA 10.557) shall be calculated by the

following formula:

I = ADB x R, where

I = State's total interest liability

ADB = Average Daily Balance of cash in a program's account

R = Annualized rate equal to the average equivalent yields of 13-week Treasury bills auctioned during a State's fiscal year

(c) The State's interest liability for CFDA 93.778 is calculated in two parts. The interest liability associated with the funds

deposited in the State Treasury shall be calculated according to Part (a) above. After the funds have been credited to the

MAP bank account, the State's interest liability for the balance in the MAP bank account and for the Special Purpose

Investment Account shall be calculated by the following formula:

I = ADB x R; where,

I = State's total interest liability

ADB = Average Daily Balance of cash in a program's account

R = Annualized rate equal to the average equivalent yields of 13-week Treasury bills auctioned during a State's fiscal year

9.0 REVERSE FLOW PROGRAMS

Page 24 of 32
The State is not required to cover any reverse flow programs under the terms of this Agreement because the State does

not participate in the program.

10.0 INTEREST CALCULATION COSTS

10.1 As set forth in 31 CFR 205.27, interest calculation costs are defined as those costs necessary for the actual

calculation of interest, including the cost of developing and maintaining clearance patterns in support of the interest

calculations. Interest calculation costs do not include expenses for normal disbursing services, such as processing of

checks or maintaining records for accounting and reconciliation of cash balances, or expenses for upgrading or

modernizing accounting systems. Interest calculation costs in excess of $50,000 in any year are not eligible for

reimbursement, unless the State provides justification with the annual report.

10.2 The State expects to incur the following types of interest calculation costs:

1) Actual time and expenses incurred to establish clearance patterns

2) Actual costs directly related to calculation of interest

3) Costs associated with preparing the annual report

10.3 The State shall submit all claims for reimbursement of interest calculation costs with its Annual Report in accordance

with 31 CFR 205.

11.0 NON-COMPLIANCE

11.1 The provisions of 31 CFR Part 205.29 and 31 CFR Part 205.30 shall apply in cases of non-compliance with the

terms of this Agreement.

Page 25 of 32
12.0 AUTHORIZED SIGNATURES

Jimmy Patronis

Chief Financial Officer

Signature:________________________________________Date Signed:_______________

Date Submitted 08/17/2020

Sandra Paylor Sanders

Acting Assistant Commissioner

Revenue Collections Management

Bureau of the Fiscal Service

U.S. Department of the Treasury

Signature:________________________________________Date Signed:_______________

Page 26 of 32

Jimmy Patronis (Sep 10, 2020 09:35 EDT)

Jimmy Patronis

Sep 10, 2020

Sandra R. Paylor (Sep 15, 2020 11:38 EDT)

Sandra R. Paylor

Sep 15, 2020
Exhibit I - Funds Request and Receipt Times Schedule

State of Florida

Federal Agency Payment Type Request Cut-Off Time Receipt Window

Agriculture-FNS ACH 11:59 PM 1 day

Agriculture-FNS Fedwire 5:45 PM 0 day

Agriculture-FS ACH 3:00 PM 1 day

Air National Guard ACH 12:00 PM 15 days

Army National Guard ACH 12:00 PM 15 days

Commerce-NOAA ACH 2:00 PM 1 day

Dept of Homeland Security (FEMA) Fedwire 2:00 PM 2 days

Dept of Homeland Security (ODP) ACH 2:00 PM 2 days

Dept of Homeland Security (ODP) Fedwire 2:00 PM 2 days

EPA ACH 2:00 PM 2 days

EPA Fedwire 2:00 PM 0 day

Education ACH 3:00 PM 1 day

Education Fedwire 2:00 PM 0 day

Energy ACH 4:00 PM 1 day

Energy Fedwire 3:00 PM 0 day

HHS ACH 5:00 PM 1 day

HHS Fedwire 3:00 PM 0 day

HUD ACH 5:30 PM 2 days

HUD Fedwire 3:00 PM 0 day

Interior-FWS ACH 11:59 PM 1 day

Interior-FWS Fedwire 5:45 PM 0 day

Interior-OSM ACH 3:00 PM 1 day

Interior-OSM Fedwire 1:00 PM 0 day

Justice ACH 11:00 PM 6 days

Justice Fedwire 2:00 PM 2 days

Labor-Non-UTF ACH 3:00 PM 1 day

Labor-UTF ACH 3:00 PM 1 day

Labor-UTF Fedwire 3:00 PM 0 day

National Science Foundation (NSF) ACH 8:00 PM 1 day

National Science Foundation (NSF) Fedwire 5:45 PM 0 day

Social Security Administration ACH 11:59 PM 1 day

Social Security Administration Fedwire 5:45 PM 0 day

Transportation (FAA) ACH 2:00 PM 1 day

Transportation (FHWA) ACH 12:00 PM 3 days

Transportation (FHWA) Fedwire 12:00 PM 0 day

Transportation (FTA) ACH 2:00 PM 1 day

Veterans Administration ACH 12:00 PM 3 days

Page 27 of 32
Exhibit II - State of Florida

LIST OF STATE CLEARANCE TIMES

(Rounded Dollar-Weighted Average Day of Clearance)

Clearance Times Where the Timing of A Draw Down Is Based on A Clearance

Pattern

CFDA Program Name Recipient % Component Technique Round

ed

days

10.551 Supplemental Nutrition

Assistance Program

Department of Children

and Families

100.

00

Benefits to Recipients Actual Clearance, ZBA -

Same Day Payment

0 Days

10.553 School Breakfast

Program

Department of Agriculture

and Consumer Services

100.

00

Direct Program Costs Modified Pre-issuance

Funding

N/A

10.555 National School Lunch

Program

Department of Agriculture

and Consumer Services

100.

00

Direct Program Costs Modified Pre-issuance

Funding

N/A

10.557 Special Supplemental

Nutrition Program for

Women, Infants, and

Children

Department of Health 70.4

0

Direct Program Costs Modified Actual

Clearance

N/A

10.557 Special Supplemental

Nutrition Program for

Women, Infants, and

Children

Department of Health 22.4

6

Payroll Modified Pre-issuance

Funding

N/A

10.557 Special Supplemental

Nutrition Program for

Women, Infants, and

Children

Department of Health 5.51 Direct Administrative

Costs

Modified Pre-issuance

Funding

N/A

10.557 Special Supplemental

Nutrition Program for

Women, Infants, and

Children

Department of Health 1.63 Indirect Costs Indirect Cost Rate -

Actual Base -

Quarterly/Department of

Health

N/A

10.558 Child and Adult Care

Food Program

Department of Health 0.03 Indirect Costs Indirect Cost Rate -

Actual Base -

Quarterly/Department of

Health

N/A

10.558 Child and Adult Care

Food Program

Department of Health 0.42 Direct Administrative

Costs

Modified Pre-issuance

Funding

N/A

10.558 Child and Adult Care

Food Program

Department of Health 1.87 Payroll Modified Pre-issuance

Funding

N/A

10.558 Child and Adult Care

Food Program

Department of Health 97.6

8

Direct Program Costs Modified Pre-issuance

Funding

N/A

10.561 State Administrative

Matching Grants for the

Supplemental Nutrition

Assistance Program

Department of Children

and Families

1.00 Indirect Costs Indirect Cost Rate -

Actual Base -

Weekly/Department of

Children & Families

N/A

10.561 State Administrative

Matching Grants for the

Supplemental Nutrition

Assistance Program

Department of Children

and Families

89.0

0

Payroll Modified Payment

Schedule - Weekly

N/A

10.561 State Administrative

Matching Grants for the

Supplemental Nutrition

Assistance Program

Department of Children

and Families

10.0

0

Direct Administrative

Costs

Modified Payment

Schedule - Weekly

N/A

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

Department of Economic

Opportunity

0.12 Indirect Unemployment

Insurance Benefit -

Federal

Indirect Cost Rates -

Actual Base -

Monthly/Department of

Economic Opportunity

N/A

Page 28 of 32
CFDA Program Name Recipient % Component Technique Round

ed

days

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

Department of Economic

Opportunity

42.1

4

Direct Administrative

Costs

Modified Pre-issuance

Funding

N/A

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

Department of Economic

Opportunity

27.3

3

Payroll Modified Pre-issuance

Funding

N/A

17.225F Unemployment Insurance

-- Federal Benefit

Account and

Administrative Costs

Department of Economic

Opportunity

30.4

1

Direct Program Costs -

Federal Benefits

Modified Pre-issuance

Funding

N/A

17.225S Unemployment Insurance

-- State Benefit Account

Department of Economic

Opportunity

100.

00

Direct Program

Expenditures

Actual Clearance, ZBA -

Same Day Payment

0 Days

20.205 Highway Planning and

Construction

Department of

Transportation

100.

00

Current Project Costs

and Payroll

Composite Payment

Schedule

N/A

84.010 Title I Grants to Local

Educational Agencies

Department of Education 0.01 Direct Administrative

Costs

Consolidated Direct

Administrative Costs of

Multiple Grants

N/A

84.010 Title I Grants to Local

Educational Agencies

Department of Education 99.8

8

Direct Program Costs Modified Pre-issuance

Funding

N/A

84.010 Title I Grants to Local

Educational Agencies

Department of Education 0.02 Indirect Costs Indirect Cost Rate -

Actual Base -

Monthly/Administrative

and Payroll

N/A

84.010 Title I Grants to Local

Educational Agencies

Department of Education 0.09 Payroll Consolidated Direct

Administrative Costs of

Multiple Grants

N/A

84.027 Special Education --

Grants to States

Department of Education 0.01 Indirect Costs Indirect Cost Rate -

Actual Base -

Monthly/Administrative

and Payroll

N/A

84.027 Special Education --

Grants to States

Department of Education 99.9

3

Direct Program Costs Modified Pre-issuance

Funding

N/A

84.027 Special Education --

Grants to States

Department of Education 0.01 Direct Administrative

Costs

Modified Pre-issuance

Funding

N/A

84.027 Special Education --

Grants to States

Department of Education 0.05 Payroll Modified Pre-issuance

Funding

N/A

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

Department of Education 5.00 Indirect Costs Indirect Cost Rate -

Actual Base -

Monthly/Administrative

and Payroll

N/A

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

Department of Education 53.0

0

Direct Program Costs Modified Pre-issuance

Funding

N/A

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

Department of Education 26.0

0

Payroll Modified Pre-issuance

Funding

N/A

84.126 Rehabilitation Services --

Vocational Rehabilitation

Grants to States

Department of Education 16.0

0

Direct Administrative

Costs

Modified Pre-issuance

Funding

N/A

84.938 Disaster Recovery

Assistance for Education

Department of Education 100.

00

Direct Program Costs Modified Pre-issuance

Funding

N/A

93.558 Temporary Assistance for

Needy Families

Department of Children

and Families

2.00 Indirect Costs Indirect Cost Rate -

Actual Base -

Weekly/Department of

Children & Families

N/A

93.558 Temporary Assistance for

Needy Families

Department of Children

and Families

20.0

0

Payroll Modified Payment

Schedule - Weekly

N/A

93.558 Temporary Assistance for

Needy Families

Department of Children

and Families

78.0

0

Direct Program and

Administrative Costs

Modified Payment

Schedule - Weekly

N/A

Page 29 of 32
CFDA Program Name Recipient % Component Technique Round

ed

days

93.563 Child Support

Enforcement

Department of Revenue 8.28 Indirect Costs Indirect Cost Rate -

Actual Base -

Quarterly/Department of

Revenue

N/A

93.563 Child Support

Enforcement

Department of Revenue 34.8

3

Payroll Modified Pre-issuance

Funding

N/A

93.563 Child Support

Enforcement

Department of Revenue 56.8

9

Direct Administrative

Costs

Modified Pre-issuance

Funding

N/A

93.575 Child Care and

Development Block Grant

Department of Education 0.01 Indirect Costs Indirect Cost Rate -

Actual Base -

Monthly/Administrative

and Payroll

N/A

93.575 Child Care and

Development Block Grant

Department of Education 0.01 Direct Administrative

Costs

Modified Pre-issuance

Funding

N/A

93.575 Child Care and

Development Block Grant

Department of Education 99.9

6

Direct Program Costs Modified Pre-issuance

Funding

N/A

93.575 Child Care and

Development Block Grant

Department of Education 0.02 Payroll Modified Pre-issuance

Funding

N/A

93.658 Foster Care -- Title IV-E Department of Children

and Families

1.00 Indirect Costs Indirect Cost Rate -

Actual Base -

Weekly/Department of

Children & Families

N/A

93.658 Foster Care -- Title IV-E Department of Children

and Families

7.00 Payroll Modified Payment

Schedule - Weekly

N/A

93.658 Foster Care -- Title IV-E Department of Children

and Families

92.0

0

Direct Program and

Administrative Costs

Modified Payment

Schedule - Weekly

N/A

93.659 Adoption Assistance Department of Children

and Families

1.00 Indirect Costs Indirect Cost Rate -

Actual Base -

Weekly/Department of

Children & Families

N/A

93.659 Adoption Assistance Department of Children

and Families

5.00 Payroll Modified Payment

Schedule - Weekly

N/A

93.659 Adoption Assistance Department of Children

and Families

94.0

0

Direct Program and

Administrative Costs

Modified Payment

Schedule - Weekly

N/A

93.667 Social Services Block

Grant

Department of Children

and Families

1.00 Indirect Costs Indirect Cost Rate -

Actual Base -

Weekly/Department of

Children & Families

N/A

93.667 Social Services Block

Grant

Department of Children

and Families

81.0

0

Direct Program and

Administrative Costs

Modified Payment

Schedule - Weekly

N/A

93.667 Social Services Block

Grant

Department of Children

and Families

18.0

0

Payroll Modified Payment

Schedule - Weekly

N/A

93.767 Children's Health

Insurance Program

Agency for Health Care

Administration

94.8

3

Direct Program Costs Modified Pre-issuance

Funding

N/A

93.767 Children's Health

Insurance Program

Agency for Health Care

Administration

0.02 Indirect Costs Grants Wholly for

Administrative Costs

N/A

93.767 Children's Health

Insurance Program

Agency for Health Care

Administration

4.94 Direct Administrative

Costs

Modified Pre-issuance

Funding

N/A

93.767 Children's Health

Insurance Program

Agency for Health Care

Administration

0.21 Payroll Modified Pre-issuance

Funding

N/A

93.778 Medical Assistance

Program

Agency for Health Care

Administration

5.11 Direct Administrative

Costs, Payroll, and

Indirect Costs

Modified Grants Wholly

for Administrative Costs

N/A

93.778 Medical Assistance

Program

Agency for Health Care

Administration

94.8

9

Direct Program Costs Modified Pre-issuance

Funding

N/A

93.917 HIV Care Formula Grants Department of Health 0.11 Indirect Costs Indirect Cost Rate -

Actual Base -

Quarterly/Department of

Health

N/A

93.917 HIV Care Formula Grants Department of Health 1.20 Direct Administrative

Costs

Modified Pre-issuance

Funding

N/A

Page 30 of 32
________________________________________________________________________________________________________

I hereby certify that an authorized State official has certified at least every five years that the "Rounded Days of Clearance" listed in

Exhibit 2 of this Treasury-State Agreement:

1. Have been prepared in accordance with the standards provided in 31 CFR 205.20;

2. Accurately represent the flow of Federal funds under the Federal assistance programs to which they apply;

3. Reflect seasonal or other periodic variations in the clearance activities; and,

4. Are auditable.

Date: ___________________________________________________________

CFDA Program Name Recipient % Component Technique Round

ed

days

93.917 HIV Care Formula Grants Department of Health 10.5

1

Payroll Modified Pre-issuance

Funding

N/A

93.917 HIV Care Formula Grants Department of Health 88.1

8

Direct Program Costs Modified Pre-issuance

Funding

N/A

93.959 Block Grants for

Prevention and

Treatment of Substance

Abuse

Department of Children

and Families

1.00 Indirect Costs Indirect Cost Rate -

Actual Base -

Weekly/Department of

Children & Families

N/A

93.959 Block Grants for

Prevention and

Treatment of Substance

Abuse

Department of Children

and Families

2.00 Payroll Modified Payment

Schedule - Weekly

N/A

93.959 Block Grants for

Prevention and

Treatment of Substance

Abuse

Department of Children

and Families

97.0

0

Direct Program and

Administrative Costs

Modified Payment

Schedule - Weekly

N/A

96.001 Social Security --

Disability Insurance

Department of Health 0.12 Indirect Costs Indirect Cost Rate -

Actual Base -

Quarterly/Department of

Health

N/A

96.001 Social Security --

Disability Insurance

Department of Health 11.1

0

Direct Program Costs Modified Pre-issuance

Funding

N/A

96.001 Social Security --

Disability Insurance

Department of Health 45.2

9

Payroll Modified Pre-issuance

Funding

N/A

96.001 Social Security --

Disability Insurance

Department of Health 43.4

9

Direct Administrative

Costs

Modified Pre-issuance

Funding

N/A

97.036 Disaster Grants - Public

Assistance (Presidentially

Declared Disasters)

Office of the Governor 0.09 Indirect Costs Indirect Cost Rate -

Actual Base -

Monthly/Administrative

and Payroll

N/A

97.036 Disaster Grants - Public

Assistance (Presidentially

Declared Disasters)

Office of the Governor 1.37 Direct Administrative

Costs

Modified Pre-issuance

Funding

N/A

97.036 Disaster Grants - Public

Assistance (Presidentially

Declared Disasters)

Office of the Governor 95.0

3

Direct Program Costs Modified Pre-issuance

Funding

N/A

97.036 Disaster Grants - Public

Assistance (Presidentially

Declared Disasters)

Office of the Governor 3.51 Payroll Modified Pre-issuance

Funding

N/A

Page 31 of 32 Aug 21, 2020
Printed Name: ____________________________________________________

Certifying Signature: _______________________________________________

Title: ___________________________________________________________

Page 32 of 32

Jennifer Pelham (Aug 21, 2020 08:49 EDT)

Jennifer Pelham

Financial Administrator Jennifer Pelham