Qualified certified public accountants to audit its financial statements beginning with the September 30, 2024, fiscal year. These audits are to be performed in accordance with generally accepted auditing standards in addition to the following as revised: •Section 11.45, Florida Statutes •Regulations of State Department of Banking and Finance •Rules of the Auditor General (Chapter 10.550, Local Government Entity Audits) •Audit and Accounting Guide – Audits of State and Local Governmental Units (“The AICPA Guide”) •Single Audit Act of 1984 and subsequent versions •Standards for Audit of Governmental Organizations, Programs, Activities, and Functions, published by the Comptroller General of the United States (“Yellow Book”) •Circular No. A-133, Executive Office of the President, Office of Management and Budget, Washington D.C. •Florida Single Audit Act (Florida Statutes 215.97) •Any other applicable.
