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.
Chapter 10.800
Audits of District School Boards
Rule effective 6-30-23 and Summary of Changes
Rule effective 6-30-22 and Summary of Changes
Chapter 10.850
Audits of Charter Schools and Similar Entities, The Florida Virtual School, and Virtual Instruction Program Providers
Rule effective 6-30-23 and Summary of Changes
Rule effective 6-30-22 and Summary of Changes
Financial Emergency Guidelines
Audit Report Review Guidelines Fiscal Year Ended 06/30/2023
Auditor Selection and Auditor Selection Committee Guidance - September 2021
District School Board and Charter School Audit Report Submittal Checklist
Fiscal Year 2022-23
Fiscal Year 2021-22
Compliance Supplement District School Board Audits Effective 06/30/2023
Sample Management Letters:
District School Boards
Charter Schools