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Filing Requirements

Nonprofit and For-Profit Entities

The Florida Single Audit Act provides in Sections 215.97(2)(a) and 215.97(8)(a), Florida Statutes, that each nonstate entity that expends a total amount of State financial assistance equal to or in excess of $500,000 in any fiscal year prior to July 1, 2016, and $750,000 in any fiscal year on or subsequent to July 1, 2016, of such nonstate entity is required to have an audit for such fiscal year.

Pursuant to Section 10.657(2), Rules of the Auditor General, each entity required to submit an audit report to the Auditor General pursuant to Section 215.97, Florida Statutes, must provide both a paper copy and an electronic copy of the audit report. The electronic copy is required to contain all elements described in Section 10.656, Rules of the Auditor General.

Certain Other Nonprofit Organizations

Sections 215.981(1), 288.906(1)(h), 288.955(14)(g), 288.1226(7), 1001.453(4), 1002.395(6)(m), 1004.28(5), and 1004.70(6), Florida Statutes, require certain nonprofit organizations to have an audit each year in accordance with Rules of the Auditor General. Pursuant to Section 10.740, Rules of the Auditor General, each entity must provide both a paper copy and an electronic copy of the audit report. The electronic copy is required to contain all elements described in Section 10.730, Rules of the Auditor General.

Instructions by Entity Type