(1) "Rules of the
Auditor General" shall be deemed and construed to mean the following Rules of
the Auditor General of the State of Florida in effect as follows:
|
Chapter
|
Title
|
|
10.550
|
Local Governmental Entity Audits, effective
09-30-24
|
|
10.650
|
Florida Single Audit Act Audits Non-profit and
For-profit Organizations, effective 6-30-24
|
|
10.700
|
Audits of Certain Nonprofit Organizations, effective
6-30-24
|
|
10.800
|
Audits of District School Boards, effective
6-30-24
|
|
10.850
|
Audits of Charter Schools and Charter Technical
Career Centers, The Florida Virtual School, and Virtual Instruction Program
Providers, effective 6-30-24
|
These rules hereby incorporated by reference and are
available from
http://www.flrules.org/Gateway/reference.asp?No=Ref-17325,
http://www.flrules.org/Gateway/reference.asp?No=Ref-17326,
http://www.flrules.org/Gateway/reference.asp?No=Ref-17327,
http://www.flrules.org/Gateway/reference.asp?No=Ref-17328,
http://www.flrules.org/Gateway/reference.asp?No=Ref-17351,
or the State of Florida, Auditor General's Office or from its website
http://www.flauditor.gov, under
the Rules and Guidelines section.
(2) Certified public accountants performing
accounting services in connection with Local Governmental Entity Audits
required to be filed with the Auditor General of the State of Florida shall
comply with the standards set forth in Sections 10.550-.559, Rules of the
Auditor General of the State of Florida. Departures from such standards must be
justified by those who do not follow them.
(3) Certified public accountants performing
accounting services in connection with Standards for Florida Single Audit Act
Audits for Nonprofit and For-Profit Organizations required by Section
215.97, F.S., to be filed with
the Auditor General of the State of Florida shall comply with the standards set
forth in Section 10.650, Rules of the Auditor General of the State of Florida.
Departures from such standards must be justified by those who do not follow
them.
(4) Certified public
accountants performing accounting services in connection with Standards for
Audits of Certain Nonprofit Organizations required by Section
215.981(1),
1001.453(4),
1004.28(5) or
1004.70(6),
F.S., to be filed with the Auditor General of the State of Florida shall comply
with the standards set forth in Section 10.700, Rules of the Auditor General of
the State of Florida. Departures from such standards must be justified by those
who do not follow them.
(5)
Certified public accountants performing accounting services in connection with
Standards for Audits of District School Boards required by Section
11.45 or
218.39, F.S., to be filed with
the Auditor General of the State of Florida shall comply with the standards set
forth in Chapter 10.800, Rules of the Auditor General of the State of Florida.
Departures from such standards must be justified by those who do not follow
them.
(6) Certified public
accountants performing accounting services in connection with Standards for
Audits of Charter Schools and Similar Entities, Florida Virtual School, and
Virtual Instruction Program Providers required by Section
218.39 or
1002.37, F.S., to be filed with
the Auditor General of the State of Florida shall comply with the standards set
forth in Chapter 10.850, Rules of the Auditor General of the State of Florida.
Departures from such standards must be justified by those who do not follow
them.
Notes
Fla. Admin.
Code Ann. R. 61H1-20.0093
Rulemaking Authority
473.304,
473.315 FS. Law Implemented
473.315
FS.
New 10-22-86,
Amended 5-22-88, 4-8-90, 4-21-91, Formerly 21A-20.0093, Amended 9-30-97,
9-29-02, 9-21-10, 10-9-13, Amended by
Florida
Register Volume 40, Number 224, November 18, 2014 effective
12/2/2014, Amended by
Florida
Register Volume 42, Number 007, January 12, 2016 effective
1/27/2016, Amended
by
Florida
Register Volume 44, Number 015, January 23, 2018 effective
2/6/2018, Amended by
Florida
Register Volume 45, Number 054, March 19, 2019 effective
4/4/2019, Amended by
Florida
Register Volume 46, Number 073, April 14, 2020 effective
4/27/2020, Amended
by
Florida
Register Volume 47, Number 026, February 9, 2021 effective
2/21/2021, Amended
by
Florida
Register Volume 47, Number 245, December 21, 2021 effective
1/4/2022, Amended by
Florida
Register Volume 50, Number 244, December 17, 2024 effective
12/29/2024.
New 10-22-86, Amended 5-22-88, 4-8-90, 4-21-91, Formerly
21A-20.0093, Amended 9-30-97, 9-29-02, 9-21-10, 10-9-13, 12-2-14, 1-27-16,
2-6-18, 4-4-19, 4-27-20, 2-21-21,
1-4-22.
