Section 61H1-20.0093 - [Effective 12/29/2024] Rules of the Auditor General(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.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.