Technical Guidance - Local Governments
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 local governmental entities.
Chapter 10.550
Local Governmental Entity Audits, (Contains Florida Single Audit Act Information)
Rule effective 9-30-23 and Summary
of Changes
Rule effective 9-30-22 and Summary
of Changes
Florida Single Audit Act
For more information about the Florida Single Audit Act, contact Rick Voss, CPA
Local Governmental Entity Financial Condition Assessment Procedures
For more information about these Procedures, contact David T. Ward, CPA
Financial Emergency Guidelines
For more information about the Financial Emergency Guidelines, contact David T. Ward, CPA
Audit Report Review Guidelines - Effective 09/30/23
Auditor Selection and Auditor Selection Committee Guidance - September 2021
Compliance Supplement for Local Governmental Entity Audits
Fiscal Year 2022-23
Fiscal Year 2021-22
Local Governmental Entity Audit Report Submittal Checklist
Fiscal Year 2022-23
Fiscal Year 2021-22
Sample Management Letters:
Counties as a Whole, Municipalities, and Special Districts
Fiscal Year 2022-23
Fiscal Year 2021-22
County Constitutional Officers
Fiscal Year 2022-23
Fiscal Year 2021-22