Florida Statutes
Fla. Stat. § 136.08 (2025)
Accounts subject to examination by authorized persons.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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136.08 Accounts subject to examination by authorized persons.—The accounts of each and every board and the county accounts of each and every depository, mentioned or provided for in this chapter, shall at all times be subject to the inspection and examination by the county auditor and by the Auditor General.
History.—s. 9, ch. 6932, 1915; RGS 1566; CGL 2411; s. 8, ch. 69-82; ss. 12, 35, ch. 69-106; s. 3, ch. 79-309; s. 7, ch. 81-285.
Notes of Decisions
Cited in 3
cases, 1977–2009 · leading case: Brock v. Bd. of Cnty. Commissioners, 21 So. 3d 844 (Fla. 2d DCA 2009).
Brock v. Bd. of Cnty. Commissioners, 21 So. 3d 844 (Fla. 2d DCA 2009). “” Section 136.08, Florida Statutes (2007), provides that the “accounts of each and every board and the county accounts of each and every depository .”
Alachua Cnty. v. Powers, 351 So. 2d 32 (Fla. 1977). “Section 136.08, Florida Statutes (1975), provides that the accounts of the board of county commissioners and the account of any bank acting as a depository shall be subject to the inspection and examination of the "county auditor, the auditor general and the department of…”
W & F Ltd.v. Dunkle, 444 So. 2d 554 (Fla. 4th DCA 1984). “Section 136.08, Florida Statutes (1975), provides that the accounts of the board of county commissioners and the account of any bank acting as a depository shall be subject to the inspection and examination of the “county auditor, the auditor general and the department of…”
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