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Florida Single Audit Act

Florida Single Audit Act Questions and Answers

The purpose of the questions and answers document and the illustrative documents linked below is to provide clarifications and working guidance to those participating in Florida Single Audit Act (FSAA) audits. These documents were prepared based on discussions among, and input provided by, staff of the Executive Office of the Governor, Department of Financial Services, and the Auditor General’s Office.

As FSAA audits may be performed in conjunction with Federal awards audits, and Federal awards audit requirements were revised effective for fiscal years beginning on or after December 26, 2014, illustrative documents are provided for combined reports under both the Uniform Guidance and OMB Circular A-133.

Illustrative Documents for Combined Reports Under the Uniform
Guidance and the Florida Single Audit
For fiscal years beginning on or after December 26, 2014

In December 2013, the Office of Management and Budget (OMB) issued Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Uniform Guidance audit requirements are effective for audits of Federal awards for fiscal years beginning on or after December 26, 2014, with no early implementation permitted.

Illustrative Documents for Combined OMB Circular A-133 and
Florida Single Audit Reports
For fiscal years beginning prior to December 26, 2014

Audits of Federal awards for fiscal years beginning prior to December 26, 2014, are subject to OMB Circular A-133 audit requirements.