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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

Rules of the Auditor General, District School Board Audits (Summary of Changes)

Chapter 10.850

Rules of the Auditor General, Audits of Charter Schools and Similar Entities, Florida Virtual School, and Virtual Instruction Program Providers (Summary of Changes)

Financial Emergency Guidelines
Audit Report Review Guidelines Fiscal Year Ended 06/30/2018
Auditor Selection Guidelines
District School Board and Charter School Audit Report Submittal Checklist
Compliance Supplement District School Board Audits Effective 06/30/2018
Sample Management Letters:

District School Boards
Charter Schools

Example Impact Fee Affidavit
Audit Report Electronic Filing Guidelines