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Florida Single Audit Act

The purpose of the questions and answers document and the illustrative documents linked below is to provide clarification 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.

Florida Single Audit Act Questions and Answers

As FSAA audits may be performed in conjunction with Federal awards audits, illustrative documents are provided below for reports under the Uniform Guidance, Florida Single Audit Act, and the Rules of the Auditor General.

Other FSAA guidance and information, such as the Catalog of State Financial Assistance, State Projects Compliance Supplement, and various FSAA-related documents, including a Recipient/Subrecipient vs. Vendor checklist, can be found on the Department of Financial Services Web site