• Auditor General of the State of Florida
  Rule 10.550 - Local Governmental Entity Audits
  Rule 10.650 - Florida Single Audit Act Audits - Nonprofit and For-Profit

Government Accountability Office (GAO)

• GAO - Government Accounting Office, U. S. Comptroller General
  Government Auditing Standards (Yellow Book)
  Performance Audits Standards

Accounting Standards Pronouncements Boards

• GASB - Governmental Accounting Standards Board
• FASB - Financial Accounting Standards Board

Government Finance Officers Association

• GFOA - Government Finance Officers Association of the United States and Canada
• FGFOA - Florida Government Finance Officers Association

U.S. Office of Management and Budget (OMB)

• OMB - U.S. Office of Management and Budget (See Single Audit Act)
  Single Audit Act - Federal
  OMB Circular A-87 - Cost Principles for State, Local, and Indian Tribal Governments
  OMB Circular A-89 - Federal Domestic Assistance Program Information
  OMB Circular A-102 - Grants and Cooperative Agreements with State and Local Governments
  OMB Circular A-110 - Uniform Administrative Requirements for Grants and Agreements With OMB OMB Circular A-133
  OMB Circular A-133 - Audits of States, Local Governments, and Non-Profit Organizations
  Compliance Supplement - OMB A- 133 (Latest Available:03-2002)
  OMB Circular A-134 - Financial Accounting Principles and Standards

Other Federal and State of Florida links

• Data Collection Form - U.S. Bureau of the Census
• CFDA - Catalog of Federal Domestic Assistance
• CFDA - Listing Of All Catalog Programs
• Single Audit Act - Florida
• Compliance - Department of Financial Services (DFS) of the State of Florida compliance supplements
• CSFA - Catalog of State Financial Assistance

Business Entity Auditing

• AICPA - American Institute of Certified Public Accountants
• PCAOB - Public Company Accounting Oversight Board
  FICPA - Florida Institute of Certified Public Accountants
• Sarbanes-Oxley Act - Section 404
  SAS - Statements of Auditing Standards issued by the AICPA

Not-for-Profit Auditing

• Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations
• Circular A-122 - Cost Principles for Non-Profit Organizations

Internal Revenue Services Links

• IRS Tax Forms and Publications
  Frequently Asked Tax Questions and Answers
  Tax Information for Individuals
  Tax Information for Businesses
  Tax Information for Charities and Other Non-Profits
  Tax Information for International Businesses
  Tax Information for Government Entities
  Tax Information for Federal, State and Local Governments
  Tax Information for Tax Professionals
  Tax Information for Retirement Plans
  Taxpayer Advocate Service

State of Florida Tax Related Sites

• Florida Tax Law Library
  Florida Department of Revenue 2003

Other Sites of Interest

• Florida Statutes
  The Florida Monitor
  OPPAGA - Office of Program Policy Analysis and Government Accountability
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