Florida Statutes

Fla. Stat. § 421.091 (2025)

Financial accounting and investments; fiscal year.

✓ 2025 Florida Statutes — current through the 2025 Regular Session
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421.091 Financial accounting and investments; fiscal year.
(1) A complete and full financial accounting and audit in accordance with federal audit standards of public housing agencies shall be made biennially by a certified public accountant and submitted to the Federal Government in accordance with its policies. Housing authorities are otherwise exempt from the reporting requirements of s. 218.32.
(2) The fiscal year of a housing authority shall be the fiscal year established by the Federal Government.
History.s. 3, ch. 59-413; s. 2, ch. 78-165; s. 3, ch. 83-106; s. 15, ch. 2016-210.

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