Governmental Auditing

Auditor General of the State of Florida

Auditor General of the State of Florida
Rule 10.550 – Local Governmental Entity Audits
Rule 10.650 – Florida Single Audit Act Audits – Nonprofit and For-Profit


Government Accountability Office (GAO)

GAO – Government Accounting Office, U. S. Comptroller General
Government Auditing Standards (Yellow Book)
Performance Audits Standards


Accounting Standards Pronouncements Boards
GASB – Governmental Accounting Standards Board

FASB – Financial Accounting Standards Board


Government Finance Officers Association
GFOA – Government Finance Officers Association of the United States and Canada

FGFOA – Florida Government Finance Officers Association

U.S. Office of Management and Budget (OMB)
OMB – U.S. Office of Management and Budget (See Single Audit Act)
Single Audit Act – Federal
OMB Circular A-87 – Cost Principles for State, Local, and Indian Tribal Governments
OMB Circular A-89 – Federal Domestic Assistance Program Information
OMB Circular A-102 – Grants and Cooperative Agreements with State and Local Governments
OMB Circular A-110 – Uniform Administrative Requirements for Grants and Agreements With OMB OMB Circular A-133
OMB Circular A-133 – Audits of States, Local Governments, and Non-Profit Organizations
Compliance Supplement – OMB A- 133 (Latest Available:03-2002)
OMB Circular A-134 – Financial Accounting Principles and Standards

Other Federal and State of Florida links

Data Collection Form – U.S. Bureau of the Census
CFDA – Catalog of Federal Domestic Assistance
CFDA – Listing Of All Catalog Programs
Single Audit Act – Florida

Compliance – Department of Financial Services (DFS) of the State of Florida compliance supplements

CSFA – Catalog of State Financial Assistance

Business Entity Auditing

AICPA – American Institute of Certified Public Accountants

PCAOB – Public Company Accounting Oversight Board
FICPA – Florida Institute of Certified Public Accountants

Sarbanes-Oxley Act – Section 404
SAS – Statements of Auditing Standards issued by the AICPA

Not-for-Profit Auditing


Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations

Circular A-122 – Cost Principles for Non-Profit Organizations


Internal Revenue Services Links