Sections 215.97(2)(a) and 215.97(8)(a), Florida Statutes, provide that each nonstate entity that expends a total amount of State financial assistance equal to or in excess of $500,000 in any fiscal year prior to July 1, 2016, and $750,000 in any fiscal year on or subsequent to July 1, 2016 of such nonstate entity shall be required to have an audit for such year in accordance with the Florida Single Audit Act.
Pursuant to Section 10.657(2), Rules of the Auditor General, each entity required to submit an audit report to the Auditor General pursuant to Section 215.97, Florida Statutes, must provide an electronic copy of the audit report. The electronic copy is required to contain all elements described in Section 10.656, Rules of the Auditor General.
Sections 215.981(1), 1001.453(4), 1004.28(5), and 1004.70(6), Florida Statutes, require certain direct-support organizations and citizen-support organizations to have an audit each year in accordance with Rules of the Auditor General. Pursuant to Section 10.730(5), Rules of the Auditor General, each entity is required to submit an audit report.
Instructions for Electronically Filing Audit Reports