Technical Guidance - NonProfit and For-Profit Entities

The Auditor General provides rules and other guidance regarding Florida Single Audit Act audits conducted by independent certified public accountants as well as financial audits of certain nonprofit organizations, including citizen-support organizations; direct-support organizations; scholarship funding organizations; Enterprise Florida, Inc.; Florida Is For Veterans, Inc.; Scripps Florida Funding Corporation; and Scripps Research Institute.

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Chapter 10.650

Florida Single Audit Act Audits, Nonprofit and For-profit Organizations

Rule effective 6-30-23 and Summary of Changes
Rule effective 6-30-22 and Summary of Changes

Chapter 10.700

Audits of Certain Nonprofit Organizations

Rule effective 6-30-23 and Summary of Changes
Rule effective 6-30-22 and Summary of Changes

Florida Single Audit Act

For more information about the Florida Single Audit Act, contact Rick Voss, CPA

Nonprofit and For-Profit Florida Single Audit Act Financial Reporting Package Submittal Checklist

Fiscal Year 2022-23
Fiscal Year 2021-22

Sample Management Letter for Nonprofit and For-Profit Florida Single Audit Act Financial Reporting Packages

Fiscal Year 2022-23
Fiscal Year 2021-22

Certain Nonprofit Organizations - Submittal Checklist for Audit Reports Submitted Pursuant to Chapter 10.700, Rules of the Auditor General

Fiscal Year 2022-23
Fiscal Year 2021-22

Audit Report Electronic Filing Instructions

Nonprofits / For-Profits - Florida Single Audit Act
Certain Other Nonprofits