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Florida Statutes § 421.091 — Financial accounting and investments; fiscal year.

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From the Legislature's 2026 edition, which includes changes effective through January 1, 2027. Later effective dates are retained in each section's source notes.

2026 edition · Chapter 421 — PUBLIC HOUSING

Part I — HOUSING AUTHORITIES

(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

History.—s. 3, ch. 59-413; s. 2, ch. 78-165; s. 3, ch. 83-106; s. 15, ch. 2016-210.

Source captured on 2026-10-10. Read the official chapter.

Chapter 421 · Collection coverage

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