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.
Chapter 10.650
Florida Single Audit Act Audits, Nonprofit and For-profit Organizations
Rule effective 6-30-21 and Summary of Changes
Rule effective 6-30-20 and Summary of Changes
Chapter 10.700
Audits of Certain Nonprofit Organizations
Rule effective 6-30-21 and Summary of Changes
Rule effective 6-30-20 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 2021-22
Fiscal Year 2020-21
Sample Management Letter for Nonprofit and For-Profit Florida Single Audit Act Financial Reporting Packages
Fiscal Year 2021-22
Fiscal Year 2020-21
Certain Nonprofit Organizations - Submittal Checklist for Audit Reports Submitted Pursuant to Chapter 10.700, Rules of the Auditor General
Fiscal Year 2021-22
Fiscal Year 2020-21
Audit Report Electronic Filing Instructions
Nonprofits / For-Profits - Florida Single Audit Act
Certain Other Nonprofits