FL Auditor General


updated on 11/08/2017


Website:  http://www.myflorida.com/audgen/
Review individual school district's audits:
http://www.myflorida.com/audgen/pages/subjects/dsb.htm (12/6/2014)

In Florida, the Auditor General is a constitutional officer appointed by the Joint Legislative Auditing Committee.  His appointment is confirmed by both houses of the Legislature.

Mission: As the State’s independent auditor, the Auditor General provides unbiased, timely, and relevant information which can be used by the Legislature, Florida’s citizens, public entity management, and other stakeholders to promote government accountability and stewardship and improve government operations.

The Auditor General:  Conducts financial audits of the accounts and records of State agencies; State universities; State Colleges; district school boards; and, as directed by the Legislative Auditing Committee, of local governments. Conducts operational and performance audits of public records and information technology systems and performs related duties as prescribed by law or concurrent resolution of the Legislature. Adopts rules for financial audits performed by independent certified public accountants of local governmental entities, charter schools, district school boards, and Florida Single Audit Act nonprofit and for-profit organizations. Reviews all audit reports of local governmental entities, charter schools, charter technical career centers, and district school boards submitted pursuant to Section 218.39, Florida Statutes.


1. FL State Statutes regarding SAC - "easy-print" PDF format
contains ss.1001.452 SAC Membership/Accountability/School Improvement Plan, General Appropriations, ss.1008.36 School Recognition Funds; ss.286.011 Sunshine Laws; ss.1012.01 Defining school employees, ss.104.22 State Lotteries, ss.1001.42 Monitoring of SAC; Legal Opinions
2.   Research.  I researched all School District audits in 2015, 2007 and 2004.  The following documents are the issues revealed in the various school district audits.  Remember, most issues are not found because only a sampling of schools is investigated (like for SAC membership)
3. FL DOE "REDBOOK" - FL DOE website: http://www.fldoe.org/fefp/redtoc.asp  

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