Florida Single Audit Act
The Florida Single Audit Act, Section 215.97, Florida Statutes, establishes state audit and accountability requirements for
state financial assistance provided to nonstate entities. The Legislature found that while federal financial assistance
passing through the state to nonstate entities was subject to mandatory federal audit requirements, significant amounts of
state financial assistance was being provided to nonstate entities that was not subject to audit requirements that paralleled federal
audit requirements. Accordingly, the intent of the Act is that state audit and accountability requirements, to the extent possible,
parallel the federal audit requirements. Consistent with this legislative intent, there are many similarities between the Catalog of
State Financial Assistance and the federal Catalog of Federal Domestic Assistance,
the State Projects Compliance Supplement and the federal 2 CFR Part 200, Appendix XI, Compliance Supplement, and the Rules of the Department of Financial Services and the
federal 2 CFR Part 200, Subpart F - Audit Requirements. It is intended that these similarities will promote audit economy and efficiency.
Catalog of State
The Catalog of State Financial Assistance is a statewide compendium of state
projects that provide financial assistance to nonstate entities.
State Projects Compliance Supplement table of contents.
Rules of the
Department of Financial Services
Detailed listing of rules about the Florida Single Audit Act.
Florida Statutes, Florida Single Audit Act
Learn more about Section 215.97, Florida Statutes. This statute created the
Florida Single Audit Act.
Designated Organizational Units
The list of designated organizational units that will be responsible for reviewing financial
reporting packages pursuant to Section 215.97(5)(f), Florida Statutes.
Link to related websites and forms.
Confirmations for Certified Public Accountants
Auditors can request Confirmation
of State Financial Assistance received by recipients at