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Division of Accounting and Auditing

Florida Single Audit Act

The Florida Single Audit Act, Section 215.97, Florida Statutes, establishes state audit and accountability requirements for state financial assistance provided to nonstate entities. The Legislature found that while federal financial assistance passing through the state to nonstate entities was subject to mandatory federal audit requirements, significant amounts of state financial assistance was being provided to nonstate entities that was not subject to audit requirements that paralleled federal audit requirements. Accordingly, the intent of the Act is that state audit and accountability requirements, to the extent possible, parallel the federal audit requirements. Consistent with this legislative intent, there are many similarities between the Catalog of State Financial Assistance and the federal Catalog of Federal Domestic Assistance, the State Projects Compliance Supplement and the federal 2 CFR Part 200, Appendix XI, Compliance Supplement, and the Rules of the Department of Financial Services and the federal 2 CFR Part 200, Subpart F - Audit Requirements. It is intended that these similarities will promote audit economy and efficiency.

Catalog of State Financial Assistance
The Catalog of State Financial Assistance is a statewide compendium of state projects that provide financial assistance to nonstate entities.

State Projects Compliance Supplement
State Projects Compliance Supplement table of contents.

Rules of the Department of Financial Services
Detailed listing of rules about the Florida Single Audit Act.

Section 215.97, Florida Statutes, Florida Single Audit Act
Learn more about Section 215.97, Florida Statutes. This statute created the Florida Single Audit Act.

Designated Organizational Units
The list of designated organizational units that will be responsible for reviewing financial reporting packages pursuant to Section 215.97(5)(f), Florida Statutes.

Links/Forms
Link to related websites and forms.

Confirmations for Certified Public Accountants
Auditors can request Confirmation of State Financial Assistance received by recipients at floridasingleauditconfirmations@myfloridacfo.com.
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Florida Single Audit Act | Catalog of State Financial Assistance | State Projects Compliance Supplement | Rules of the Department of Financial Services | Section 215.97, Florida Statutes, Florida Single Audit Act | Links/Forms

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