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Rules of the Auditor General

Pursuant to 11.45(8), Florida Statutes, the Auditor General, in consultation with the Board of Accountancy, adopts rules for the form and conduct of all financial audits performed by independent certified public accountants pursuant to Sections 215.981, 218.39, 1001.453, 1002.395, 1004.28, and 1004.70, Florida Statutes. The rules for audits of local governmental entities, charter schools, charter technical career centers, and district school boards must include, but are not limited to, requirements for the reporting of information necessary to carry out the purposes of the Local Governmental Entity, Charter School, Charter Technical Career Center, and District School Board Financial Emergencies Act as stated in Section 218.501, Florida Statutes.

Chapter 10.550

Local Governmental Entity Audits, (Contains Florida Single Audit Act Information) Effective 9-30-18 (Summary of Changes)

Chapter 10.650

Florida Single Audit Act Audits, Nonprofit and For-profit Organizations, effective 6-30-18 (Summary of Changes)

Chapter 10.700

Audits of Certain Nonprofit Organizations, effective 6-30-18 (Summary of Changes)

Chapter 10.800

Audits of District School Boards, effective 6-30-18 (Summary of Changes)

Chapter 10.850

Audits of Charter Schools and Similar Entities, The Florida Virtual School, and Virtual Instruction Program Providers, effective 6-30-18 (Summary of Changes)