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.
Rules of the Auditor General, Local Governmental Entity Audits, effective 9-30-17 (Summary of Changes)
For more information about the Florida Single Audit Act, contact Rick Voss, CPA
For more information about these Procedures, contact David T. Ward, CPA
For more information about the Financial Emergency Guidelines, contact David T. Ward, CPA