School District Financial Audit Submissions


Pursuant to section 1010.30, Florida Statutes, school districts are required to have an annual financial audit of the district school board. For school districts in counties with populations of fewer than 150,000 persons, according to the most recent federal decennial statewide census, the Auditor General conducts the annual audit. For districts in counties with populations of 150,000 persons or more, the Auditor General conducts the audit at least every three years, but not annually. For district school boards that have not been notified that the financial audit will be performed by the Auditor General, the annual audit must be performed by an independent certified public accountant.

The Office of Funding and Financial Reporting is responsible for reviewing reports on audits of the school districts and following up on certain findings to determine what action has been taken or is planned. For audits performed by the Auditor General, the department receives a copy of the audited financial statements from the Auditor General's office upon issuance of the report. If the Auditor General is not performing the audit, the school district is responsible for providing the department a copy of the financial audit. Upon issuance of the district's audited financial statements performed by an independent certified public accountant and not the Auditor General, school districts should submit a copy of the financial audit report in PDF that includes all of the following items:

  • Management's discussion and analysis (MD&A)
  • Basic1 financial statements that include:
    • Government-wide financial statements
    • Fund financial statements
    • Notes to the financial statements
  • Required supplementary information other than MD&A
  • Single-audit section
  • Management letter with audit findings and other matters
  • Management's response to audit findings and other matters

Upon completion of the district school board's audit, submit the financial audit report to: .

References: sections 11.45, 218.39 and 1010.30, Florida Statutes




1If the district prepares a comprehensive annual financial report (CAFR), the district should submit the CAFR in place of the basic financial statements.