Filing Requirements - Nonprofit / For-Profit
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 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.
Instructions for Electronically Filing Audit Reports