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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 Deputy 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 07/01/2021 and shall remain in effect until 06/30/2022. 

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. 

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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 06/30/2020. 

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 $153,193,513. 

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

CFDA Program Name 

10.120 Wildfires and Hurricanes Indemnity Program Plus 

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 

10.559 Summer Food Service Program for Children 

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 

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 

93.667 Social Services Block Grant 

93.767 Children's Health Insurance Program 

93.778 Medical Assistance Program 

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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: 

CFDA Program Name Exclusion Reason 

84.063 Federal Pell Grant Program Non-State 

84.268 Federal Direct Student Loan Non-State 

93.268 Immunization Grants Non-Cash 

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: 

Fiscal Agent CFDA Program Name 

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 

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JP Morgan 17.225F Unemployment Insurance -- Federal 

Benefit Account and Administrative Costs

JP Morgan 17.225S Unemployment Insurance -- State Benefit 

Account 

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

DXC Technology Services LLC (DXC) 93.778 Medical Assistance Program 

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. 

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. 

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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 

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. 

Funding Technique Name Description 

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. 

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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 currently 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. 

Funding Technique Name Description 

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. 

Funding Technique Name Description 

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 

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 

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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 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 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 time period between the 

day the Division of Accounting and Auditing receives the warrant or EFT transaction 

request voucher and issues the warrant or EFT transaction is termed voucher audit. 

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. If the Federal funds are requested to be received into a State 

bank account the same day that warrant and EFT transaction request vouchers are 

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submitted, the amount of the request shall reflect the average clearance patterns which 

are determined according to Section 7 of this Agreement. If the Federal funds are 

requested according to Exhibit I 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 shall be reduced. The amount of the request shall be the 

amount the State expects to disburse. This funding technique is not interest neutral. 

Pre-Issuance SpecialAdministrative/Payroll/Indirect Funds for administrative expenses are transferred from the Federal program agency to 

the Trust Fund upon request from the state but not more frequently than quarterly. 

bmitted to Accounting and 

Auditing, based on planned expenses. Funds shall transfer from the Trust Fund to the 

expenses is expected to take 1 to 3 days from the date the voucher is submitted to 

Accounting and Auditing. The State shall submit records of program expenditures to 

the Federal program agency for its quarterly replenishment of the Trust Fund. The 

amount requested for administrative expenses shall be based on current average costs 

per month, and the available administrative expense balance per expenditure reports 

submitted to Farm Service Agency (FSA, Agriculture). This funding technique is not 

interest neutral. 

Pre-Issuance Special-Direct Funds awarded to the State have been deposited into a Federal Grant Trust Fund held 

by the Executive Office of the Governor (EOG). All interest earned in the Trust Fund 

claimant is expected to take 1 to 3 days from the date the voucher is submitted to 

Accounting and Auditing. The DEM shall transfer funds from the Trust Fund to the 

payout to claimant is submitted to Accounting and Auditing. Funds shall transfer 

of the funds transferred from the Trust Fund by the State program agency Division of 

Emergency Management (DEM) shall be for the total amount of the requests received 

from claimants in accordance with the Federal program plan and such requests will be 

made daily, or as claimant applications are received. 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. 

10.120 Wildfires and Hurricanes Indemnity Program Plus

Recipient: Office of the Governor

% of Funds Agency Receives: 95

Component: Direct Program Costs

Technique: Pre-Issuance Special-Direct

Average Day of Clearance: N/A

10.120 Wildfires and Hurricanes Indemnity Program Plus

Recipient: Office of the Governor

% of Funds Agency Receives: .11

Component: Payroll

Technique: Pre-Issuance Special- Administrative/Payroll/Indirect

Average Day of Clearance: N/A

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10.120 Wildfires and Hurricanes Indemnity Program Plus

Recipient: Office of the Governor

% of Funds Agency Receives: 4.86

Component: Administrative Costs

Technique: Pre-Issuance Special- Administrative/Payroll/Indirect

Average Day of Clearance: N/A

10.120 Wildfires and Hurricanes Indemnity Program Plus

Recipient: Office of the Governor

% of Funds Agency Receives: .03

Component: Indirect Costs

Technique: Pre-Issuance Special- Administrative/Payroll/Indirect

Average Day of Clearance: N/A

10.551 Supplemental Nutrition Assistance Program

Recipient: Department of Children and Families

% of Funds Agency Receives: 100

Component: Benefits to Recipients

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: N/A

10.553 School Breakfast Program

Recipient: Department of Agriculture and Consumer Services

% of Funds Agency Receives: 100

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

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: 70.4

Component: Direct Program Costs

Technique: Modified Actual Clearance

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

10.557 Special Supplemental Nutrition Program for Women, Infants, 

and Children

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

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10.557 Special Supplemental Nutrition Program for Women, Infants, 

and Children

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: .03

Component: Indirect Costs

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

Health

Average Day of Clearance: N/A

10.558 Child and Adult Care Food Program

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

10.558 Child and Adult Care Food Program

Recipient: Department of Health

% of Funds Agency Receives: .42

Component: Direct Administrative Costs

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: 1.87

Component: Payroll

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

10.559 Summer Food Service Program for Children

Recipient: Department of Agriculture and Consumer Services

% of Funds Agency Receives: 100

Component: Direct Costs

Technique: Modified Pre-issuance Funding

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: .12

Component: Indirect Unemployment Insurance Benefit - Federal

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

Economic Opportunity

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: 42.14

Component: Direct Administrative Costs

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

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17.225F Unemployment Insurance -- Federal Benefit Account and 

Administrative Costs

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

17.225F Unemployment Insurance -- Federal Benefit Account and 

Administrative Costs

Recipient: Department of Economic Opportunity

% of Funds Agency Receives: 27.33

Component: Payroll

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

Component: Direct Program Expenditures

Technique: Actual Clearance, ZBA - Same Day Payment

Average Day of Clearance: N/A

20.205 Highway Planning and Construction

Recipient: Department of Transportation

% of Funds Agency Receives: 100

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: .09

Component: Payroll

Technique: Consolidated Direct Administrative Costs of Multiple 

Grants

Average Day of Clearance: N/A

84.010 Title I Grants to Local Educational Agencies

Recipient: Department of Education

% of Funds Agency Receives: .01

Component: Direct Administrative Costs

Technique: Consolidated Direct Administrative Costs of Multiple 

Grants

Average Day of Clearance: N/A

84.010 Title I Grants to Local Educational Agencies

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

84.010 Title I Grants to Local Educational Agencies

Recipient: Department of Education

% of Funds Agency Receives: .02

Component: Indirect Costs

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

and Payroll

Average Day of Clearance: N/A

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84.027 Special Education -- Grants to States

Recipient: Department of Education

% of Funds Agency Receives: .01

Component: Indirect Costs

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

and Payroll

Average Day of Clearance: N/A

84.027 Special Education -- Grants to States

Recipient: Department of Education

% of Funds Agency Receives: .05

Component: Payroll

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: .01

Component: Direct Administrative 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: 99.93

Component: Direct Program Costs

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

Component: Indirect Costs

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

and Payroll

Average Day of Clearance: N/A

84.126 Rehabilitation Services -- Vocational Rehabilitation Grants to 

States

Recipient: Department of Education

% of Funds Agency Receives: 16

Component: Direct Administrative Costs

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: 53

Component: Direct Program Costs

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: 26

Component: Payroll

Technique: Modified Pre-issuance Funding

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Average Day of Clearance: N/A

93.558 Temporary Assistance for Needy Families

Recipient: Department of Children and Families

% of Funds Agency Receives: 2

Component: Indirect Costs

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

Children & Families

Average Day of Clearance: N/A

93.558 Temporary Assistance for Needy Families

Recipient: Department of Children and Families

% of Funds Agency Receives: 78

Component: Direct Program and Administrative Costs

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

93.558 Temporary Assistance for Needy Families

Recipient: Department of Children and Families

% of Funds Agency Receives: 20

Component: Payroll

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

93.563 Child Support Enforcement

Recipient: Department of Revenue

% of Funds Agency Receives: 34.83

Component: Payroll

Technique: Modified Pre-issuance Funding

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

93.563 Child Support Enforcement

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

93.575 Child Care and Development Block Grant

Recipient: Department of Education

% of Funds Agency Receives: .02

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: .01

Component: Indirect Costs

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

and Payroll

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Average Day of Clearance: N/A

93.575 Child Care and Development Block Grant

Recipient: Department of Education

% of Funds Agency Receives: 99.96

Component: Direct Program Costs

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: .01

Component: Direct Administrative Costs

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

Component: Indirect Costs

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

Children & Families

Average Day of Clearance: N/A

93.658 Foster Care -- Title IV-E

Recipient: Department of Children and Families

% of Funds Agency Receives: 92

Component: Direct Program and Administrative Costs

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

93.658 Foster Care -- Title IV-E

Recipient: Department of Children and Families

% of Funds Agency Receives: 7

Component: Payroll

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

93.667 Social Services Block Grant

Recipient: Department of Children and Families

% of Funds Agency Receives: 1

Component: Indirect Costs

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

Children & Families

Average Day of Clearance: N/A

93.667 Social Services Block Grant

Recipient: Department of Children and Families

% of Funds Agency Receives: 81

Component: Direct Program and Administrative Costs

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

93.667 Social Services Block Grant

Recipient: Department of Children and Families

% of Funds Agency Receives: 18

Component: Payroll

Technique: Modified Payment Schedule - Weekly

Average Day of Clearance: N/A

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93.767 Children's Health Insurance Program

Recipient: Agency for Health Care Administration

% of Funds Agency Receives: .02

Component: Indirect Costs

Technique: Grants Wholly for Administrative Costs

Average Day of Clearance: N/A

93.767 Children's Health Insurance Program

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

93.767 Children's Health Insurance Program

Recipient: Agency for Health Care Administration

% of Funds Agency Receives: .21

Component: Payroll

Technique: Modified Pre-issuance Funding

Average Day of Clearance: N/A

93.767 Children's Health Insurance Program

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

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

93.778 Medical Assistance Program

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

97.036 Disaster Grants - Public Assistance (Presidentially Declared 

Disasters)

Recipient: Office of the Governor

% of Funds Agency Receives: .09

Component: Indirect Costs

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

and Payroll

Average Day of Clearance: N/A

97.036 Disaster Grants - Public Assistance (Presidentially Declared 

Disasters)

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

97.036 Disaster Grants - Public Assistance (Presidentially Declared 

Disasters)

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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

97.036 Disaster Grants - Public Assistance (Presidentially Declared 

Disasters)

Recipient: Office of the Governor

% of Funds Agency Receives: 3.51

Component: Payroll

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: 

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: 

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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. 

7.6 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. 

7.7 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. 

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. 

7.11.0 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 

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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.

7.11.1 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 PreIssuance 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, 2020, 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. 

7.12.0 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. 

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 

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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 

8.2 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 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 

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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 

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 

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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. 

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 

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 

8.7.0 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 

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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. 

9.0 REVERSE FLOW PROGRAMS 

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. 

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12.0 AUTHORIZED SIGNATURES

Scott Fennell 

Deputy Chief Financial Officer 

Signature: Date Signed: 

Date Submitted 9/13/2021 

Sandra R. Paylor 

Acting Assistant Commissioner 

Revenue Collections Management 

Bureau of the Fiscal Service 

U.S. Department of the Treasury 

Signature: Date Signed: 

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9/23/2021
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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 

DocuSign Envelope ID: 7CFBA38A-2916-40EB-8CB2-BB3F5E7C1906
Page 25 of 30 

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 Rounded 

days 

10.120 Wildfires and 

Hurricanes 

Indemnity 

Program Plus

Office of the 

Governor 

95.0 Direct Program Costs Pre-Issuance 

Special-Direct 

N/A 

Wildfires and 

Hurricanes 

Indemnity 

Program Plus

Office of the 

Governor 

0.11 Payroll Pre-Issuance 

SpecialAdministrative/Payr

oll/Indirect 

N/A 

Wildfires and 

Hurricanes 

Indemnity 

Program Plus

Office of the 

Governor 

4.86 Administrative Costs Pre-Issuance 

SpecialAdministrative/Payr

oll/Indirect 

N/A 

Wildfires and 

Hurricanes 

Indemnity 

Program Plus

Office of the 

Governor 

0.03 Indirect Costs Pre-Issuance 

SpecialAdministrative/Payr

oll/Indirect 

N/A 

10.551 Supplemental 

Nutrition 

Assistance 

Program

Department of 

Children and 

Families 

100.0 Benefits to 

Recipients 

Actual Clearance, 

ZBA - Same Day 

Payment 

N/A 

10.553 School Breakfast 

Program

Department of 

Agriculture and 

Consumer 

Services

100.0 Direct Program Costs Modified Preissuance Funding N/A 

10.555 National School 

Lunch Program

Department of 

Agriculture and 

Consumer 

Services

100.0 Direct Program Costs Modified Preissuance Funding N/A 

10.557 Special 

Supplemental 

Nutrition Program 

for Women, 

Infants, and 

Children

Department of 

Health 

70.4 Direct Program Costs Modified Actual 

Clearance 

N/A 

Special 

Supplemental 

Nutrition Program 

for Women, 

Infants, and 

Children

Department of 

Health 

1.63 Indirect Costs Indirect Cost Rate - 

Actual Base - 

Quarterly/Departme

nt of Health 

N/A 

Special 

Supplemental 

Nutrition Program 

for Women, 

Infants, and 

Children

Department of 

Health 

5.51 Direct Administrative 

Costs 

Modified Preissuance Funding N/A 

Special 

Supplemental 

Nutrition Program 

for Women, 

Infants, and 

Children

Department of 

Health 

22.46 Payroll Modified Preissuance Funding N/A 

DocuSign Envelope ID: 7CFBA38A-2916-40EB-8CB2-BB3F5E7C1906
Page 26 of 30 

10.558 Child and Adult 

Care Food 

Program

Department of 

Health

0.03 Indirect Costs Indirect Cost Rate -

Actual Base - 

Quarterly/Departme

nt of Health 

N/A

Child and Adult 

Care Food 

Program

Department of 

Health 

97.68 Direct Program Costs Modified Preissuance Funding N/A 

Child and Adult 

Care Food 

Program

Department of 

Health 

0.42 Direct Administrative 

Costs 

Modified Preissuance Funding N/A 

Child and Adult 

Care Food 

Program

Department of 

Health 

1.87 Payroll Modified Preissuance Funding N/A 

10.559 Summer Food 

Service Program 

for Children

Department of 

Agriculture and 

Consumer 

Services

100.0 Direct Costs Modified Preissuance Funding N/A 

17.225

F 

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/Departmen

t of Economic 

Opportunity 

N/A 

Unemployment 

Insurance -- 

Federal Benefit 

Account and 

Administrative 

Costs

Department of 

Economic 

Opportunity 

42.14 Direct Administrative 

Costs 

Modified Preissuance Funding N/A 

Unemployment 

Insurance -- 

Federal Benefit 

Account and 

Administrative 

Costs

Department of 

Economic 

Opportunity 

30.41 Direct Program Costs 

- Federal Benefits 

Modified Preissuance Funding N/A 

Unemployment 

Insurance -- 

Federal Benefit 

Account and 

Administrative 

Costs

Department of 

Economic 

Opportunity 

27.33 Payroll Modified Preissuance Funding N/A 

17.225

S 

Unemployment 

Insurance -- State 

Benefit Account

Department of 

Economic 

Opportunity 

100.0 Direct Program 

Expenditures 

Actual Clearance, 

ZBA - Same Day 

Payment 

N/A 

20.205 Highway Planning 

and Construction

Department of 

Transportation 

100.0 Current Project Costs 

and Payroll 

Composite Payment 

Schedule 

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 

Title I Grants to 

Local Educational 

Agencies

Department of 

Education 

0.01 Direct Administrative 

Costs 

Consolidated Direct 

Administrative 

Costs of Multiple 

Grants 

N/A 

Title I Grants to 

Local Educational 

Agencies

Department of 

Education 

99.88 Direct Program Costs Modified Preissuance Funding N/A 

Title I Grants to 

Local Educational 

Agencies

Department of 

Education 

0.02 Indirect Costs Indirect Cost Rate - 

Actual Base - 

N/A 

DocuSign Envelope ID: 7CFBA38A-2916-40EB-8CB2-BB3F5E7C1906
Page 27 of 30 

Monthly/Administra

tive and Payroll 

84.027 Special Education 

-- Grants to States

Department of 

Education 

0.01 Indirect Costs Indirect Cost Rate - 

Actual Base - 

Monthly/Administra

tive and Payroll 

N/A 

Special Education 

-- Grants to States

Department of 

Education 

0.05 Payroll Modified Preissuance Funding N/A 

Special Education 

-- Grants to States

Department of 

Education 

0.01 Direct Administrative 

Costs 

Modified Preissuance Funding N/A 

Special Education 

-- Grants to States

Department of 

Education 

99.93 Direct Program Costs Modified Preissuance Funding N/A 

84.126 Rehabilitation 

Services -- 

Vocational 

Rehabilitation 

Grants to States

Department of 

Education 

5.0 Indirect Costs Indirect Cost Rate - 

Actual Base - 

Monthly/Administra

tive and Payroll 

N/A 

Rehabilitation 

Services -- 

Vocational 

Rehabilitation 

Grants to States

Department of 

Education 

16.0 Direct Administrative 

Costs 

Modified Preissuance Funding N/A 

Rehabilitation 

Services -- 

Vocational 

Rehabilitation 

Grants to States

Department of 

Education 

53.0 Direct Program Costs Modified Preissuance Funding N/A 

Rehabilitation 

Services -- 

Vocational 

Rehabilitation 

Grants to States

Department of 

Education 

26.0 Payroll Modified Preissuance Funding N/A 

93.558 Temporary 

Assistance for 

Needy Families

Department of 

Children and 

Families 

2.0 Indirect Costs Indirect Cost Rate - 

Actual Base - 

Weekly/Department 

of Children & 

Families 

N/A 

Temporary 

Assistance for 

Needy Families

Department of 

Children and 

Families

78.0 Direct Program and 

Administrative Costs 

Modified Payment 

Schedule - Weekly 

N/A 

Temporary 

Assistance for 

Needy Families

Department of 

Children and 

Families

20.0 Payroll Modified Payment 

Schedule - Weekly 

N/A 

93.563 Child Support 

Enforcement

Department of 

Revenue 

34.83 Payroll Modified Preissuance Funding N/A 

Child Support 

Enforcement

Department of 

Revenue 

8.28 Indirect Costs Indirect Cost Rate - 

Actual Base - 

Quarterly/Departme

nt of Revenue 

N/A 

Child Support 

Enforcement

Department of 

Revenue 

56.89 Direct Administrative 

Costs 

Modified Preissuance Funding N/A 

93.575 Child Care and 

Development 

Block Grant

Department of 

Education 

0.02 Payroll Modified Preissuance Funding N/A 

Child Care and 

Development 

Block Grant

Department of 

Education 

0.01 Indirect Costs Indirect Cost Rate - 

Actual Base - 

Monthly/Administra

tive and Payroll 

N/A 

DocuSign Envelope ID: 7CFBA38A-2916-40EB-8CB2-BB3F5E7C1906
Page 28 of 30 

Child Care and 

Development 

Block Grant

Department of 

Education

99.96 Direct Program Costs Modified Preissuance Funding N/A

Child Care and 

Development 

Block Grant

Department of 

Education 

0.01 Direct Administrative 

Costs 

Modified Preissuance Funding N/A 

93.658 Foster Care -- 

Title IV-E

Department of 

Children and 

Families 

1.0 Indirect Costs Indirect Cost Rate - 

Actual Base - 

Weekly/Department 

of Children & 

Families 

N/A 

Foster Care -- 

Title IV-E

Department of 

Children and 

Families

92.0 Direct Program and 

Administrative Costs 

Modified Payment 

Schedule - Weekly 

N/A 

Foster Care -- 

Title IV-E

Department of 

Children and 

Families

7.0 Payroll Modified Payment 

Schedule - Weekly 

N/A 

93.667 Social Services 

Block Grant

Department of 

Children and 

Families 

1.0 Indirect Costs Indirect Cost Rate - 

Actual Base - 

Weekly/Department 

of Children & 

Families 

N/A 

Social Services 

Block Grant

Department of 

Children and 

Families

81.0 Direct Program and 

Administrative Costs 

Modified Payment 

Schedule - Weekly 

N/A 

Social Services 

Block Grant

Department of 

Children and 

Families

18.0 Payroll Modified Payment 

Schedule - Weekly 

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 

Children's Health 

Insurance 

Program

Agency for 

Health Care 

Administration

4.94 Direct Administrative 

Costs 

Modified Preissuance Funding N/A 

Children's Health 

Insurance 

Program

Agency for 

Health Care 

Administration

0.21 Payroll Modified Preissuance Funding N/A 

Children's Health 

Insurance 

Program

Agency for 

Health Care 

Administration

94.83 Direct Program Costs Modified Preissuance 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 

Medical 

Assistance 

Program

Agency for 

Health Care 

Administration

94.89 Direct Program Costs Modified Preissuance 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/Administra

tive and Payroll 

N/A 

Disaster Grants - 

Public Assistance 

(Presidentially 

Declared 

Disasters)

Office of the 

Governor 

1.37 Direct Administrative 

Costs 

Modified Preissuance Funding N/A 

Disaster Grants - 

Public Assistance 

(Presidentially 

Declared 

Disasters)

Office of the 

Governor 

95.03 Direct Program Costs Modified Preissuance Funding N/A 

DocuSign Envelope ID: 7CFBA38A-2916-40EB-8CB2-BB3F5E7C1906
Page 29 of 30

Disaster Grants -

Public Assistance 

(Presidentially 

Declared 

Disasters)

Office of the 

Governor

3.51 Payroll Modified Preissuance FundingN/A

Certification

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: 

Printed Name: 

Certifying Signature: 

Title: 

DocuSign Envelope ID: 7CFBA38A-2916-40EB-8CB2-BB3F5E7C1906
Page 30 of 30 

DocuSign Envelope ID: 7CFBA38A-2916-40EB-8CB2-BB3F5E7C1906