Filing Requirements
Local Governments
Section 218.39(1), Florida Statutes, provides that if, by the first day in any fiscal year, a local governmental entity, has not been notified that a financial audit for that fiscal year will be performed by the Auditor General, each of the following entities shall have an annual financial audit of its accounts and records completed within 9 months after the end of its fiscal year by an independent certified public accountant retained by the entity and paid from its public funds:
- Each county.
- Any municipality with revenues or the total of expenditures and expenses in excess of $250,000, as reported on the fund financial statements.
- Each municipality with revenues or the total of expenditures and expenses between $100,000 and $250,000, as reported on the fund financial statements, that has not been subject to a financial audit pursuant to Section 218.39(1), Florida Statutes, for the 2 preceding fiscal years.
- Any special district with revenues or the total of expenditures and expenses in excess of $100,000, as reported on the fund financial statements.
- Each special district with revenues or the total of expenditures and expenses between $50,000 and $100,000, as reported on the fund financial statements, that has not been subject to a financial audit pursuant to Section 218.39(1), Florida Statutes, for the 2 preceding fiscal years.
Pursuant to Section 10.558(3) Rules of the Auditor General, each entity required to submit an audit report to the Auditor General pursuant to Section 218.39, Florida Statutes, must provide both a paper copy and an electronic copy of the audit report along with the required submittal checklist. The electronic copy is required to contain all elements described in Section 10.557, Rules of the Auditor General.