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Division of Accounting and Auditing

PART TWO - Matrix of Compliance Requirements

Part Two identifies the compliance requirements that are applicable to the projects included in the Compliance Supplement. The auditor should use Part Two to identify the types of compliance requirements that are applicable to each project. The boxes for each type of compliance requirement will either contain a "Y" (for yes if the type of compliance requirement may apply) or be shaded (if the project normally does not have activity subject to this type of compliance requirement).

Even though a "Y" indicates that the compliance requirement applies to the project, it may not apply at a particular nonstate entity, either because that entity does not have activity subject to that type of compliance requirement or the activity could not have a material effect of a major project. The auditor should exercise professional judgment when determining which compliance requirements marked "Y" needs to be tested at a particular nonstate entity.

When a "Y" is present on the matrix and the auditor determines that the requirement should be tested at the nonstate entity, the auditor should use Part Three, Compliance Requirements and, if applicable, Part Four, State Project Compliance Requirements in planning and performing the tests of compliance. Part Three provides the general description of the compliance requirements, audit objectives, and suggested audit procedures. Part Four may also include specific information on the criteria pertaining to the project.

When a compliance requirement is shaded in the matrix, it normally does not apply to the project. However, if specific information comes to the auditor's attention that provides evidence that a compliance requirement shaded in the matrix could have a material effect on a major project, the auditor would be expected to test the requirement.

State Fiscal Year 2023-2024

State Fiscal Year 2022-2023

State Fiscal Year 2021-2022

State Fiscal Year 2020-2021

State Fiscal Year 2019-2020

State Fiscal Year 2018-2019

State Fiscal Year 2017-2018

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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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