Fla. Stat. 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.

Source: Section 421.091 — Financial accounting and investments; fiscal year, https://www.­flsenate.­gov/Laws/Statutes/2024/0421.­091 (accessed Aug. 7, 2025).

421.01
Short title 421.001
State role in housing and urban development 421.02
Finding and declaration of necessity 421.03
Definitions 421.04
Creation of housing authorities 421.05
Appointment, qualifications, and tenure of commissioners 421.06
Commissioners or employees prohibited from acquiring interests in housing projects and required to disclose interests in specified properties 421.07
Removal of commissioners 421.08
Powers of authority 421.09
Operation not for profit 421.10
Rentals and tenant selection 421.11
Cooperation of authorities 421.12
Eminent domain 421.13
Planning, zoning and building laws 421.14
Debentures 421.15
Form and sale of debentures 421.16
Provisions of debentures and trust indentures 421.17
Validation of debentures and proceedings 421.18
Remedies of an obligee of authority 421.19
Additional remedies conferrable by authority 421.21
Aid from Federal Government 421.22
Reports 421.23
Liabilities of authority 421.24
Organization and establishment 421.25
Contracts and undertakings 421.26
Notes and bonds 421.27
Housing authorities in counties 421.28
Creation of regional housing authority 421.29
Area of operation of regional housing authority 421.30
Commissioners of regional authorities 421.31
Powers of regional housing authority 421.32
Rural housing projects 421.33
Housing applications by farmers 421.34
Additional definitions 421.35
Supplemental nature of sections 421.36
Short title 421.46
Organization and establishment of housing authorities validated 421.47
Contracts and undertakings of housing authorities validated 421.48
Notes and bonds of housing authorities validated 421.49
Area of operation of housing authorities for defense housing 421.50
Decreasing area of operation of regional authority 421.51
Authority for county excluded from regional authority 421.52
Authorities 421.091
Financial accounting and investments 421.101
False representations to obtain lower rent in housing accommodations 421.261
Continuance of municipal housing authorities when municipality abolished 421.321
Execution of mortgages

Current through Fall 2025

§ 421.091. Fin. accounting & investments; fiscal year's source at flsenate​.gov