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Filing Requirements

Section 218.39(1), Florida Statutes, states that if, by the first day in any fiscal year, a local governmental entity, district school board, charter school, or charter technical career center has not been notified that a financial audit for that fiscal year will be performed by the Auditor General, each of the following entities shall have an annual financial audit of its accounts and records completed within 9 months after the end of its fiscal year by an independent certified public accountant retained by it and paid from its public funds:

  1. Each county.
  2. Any municipality with revenues or the total of expenditures and expenses in excess of $250,000, as reported on the fund financial statements.
  3. Each municipality with revenues or the total of expenditures and expenses between $100,000 and $250,000, as reported on the fund financial statements, that has not been subject to a financial audit pursuant to this subsection for the two preceding fiscal years.
  4. Any special district with revenues or the total of expenditures and expenses in excess of $100,000, as reported on the fund financial statements.
  5. Each special district with revenues or the total of expenditures and expenses between $50,000 and $100,000, as reported on the fund financial statements, that has not been subject to a financial audit pursuant to this subsection for the two preceding fiscal years.
  6. Each district school board.
  7. Each charter school established under Section 1002.33, Florida Statutes.
  8. Each charter technical center established under Section 1002.34, Florida Statutes.

Pursuant to Sections 10.558(3), 10.807(3), and 10.857(4), Rules of the Auditor General, each entity required to submit an audit report to the Auditor General pursuant to Section 218.39, Florida Statutes, must provide an electronic copy of the audit report. The electronic copy is required to contain all elements described in Sections 10.557, 10.806, and 10.856, Rules of the Auditor General.

Instructions for Electronically Filing Audit Reports

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