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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

Rules of the Auditor General, Local Governmental Entity Audits, effective 9-30-18 (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 09/30/18
Auditor Selection Guidelines
Local Government Compliance Supplement

Fiscal Year 2016-17
Fiscal Year 2017-18

Local Government Entity Audit Report Submittal Checklist

Fiscal Year 2016-17
Fiscal Year 2017-18

Sample County Agency Auditor's Report on financial statements
Sample Management Letters:
Counties as a Whole, Municipalities, and Special Districts

Fiscal Year 2016-17
Fiscal Year 2017-18

County Constitutional Officers

Fiscal Year 2016-17
Fiscal Year 2017-18

Example Impact Fee Affadavit
Example Deepwater Horizon Oil Spill Schedule
Audit Report Electronic Filing Guidelines