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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

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

Example Impact Fee Affidavit
Audit Report Electronic Filing Instructions