Technical Guidance - Educational Entities
Pursuant to 11.45(9), Florida Statutes, the Auditor General provides technical advice regarding financial audits of district school boards conducted by independent certified public accountants; governmental entity financial and accounting systems, procedures, and related matters; and the building of competent and efficient accounting and internal audit organizations in the offices of governmental entities. Rules of the Auditor General also provide guidance for audits of school districts, charter schools and similar entities, the Florida Virtual School, and virtual instruction program providers.
Rules of the Auditor General, District School Board Audits (Summary of Changes)
Rules of the Auditor General, Audits of Charter Schools and Similar Entities, Florida Virtual School, and Virtual Instruction Program Providers (Summary of Changes)