Florida Statutes
Part I - Housing Authorities (Ss. 421.001-421.52)
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.

Structure Florida Statutes

Florida Statutes

Title XXX - Social Welfare

Chapter 421 - Public Housing

Part I - Housing Authorities (Ss. 421.001-421.52)

421.001 - State role in housing and urban development.

421.01 - Short title.

421.02 - Finding and declaration of necessity.

421.03 - Definitions.

421.04 - Creation of housing authorities.

421.05 - Appointment, qualifications, and tenure of commissioners; hiring of employees.

421.06 - Commissioners or employees prohibited from acquiring interests in housing projects and required to disclose interests in specified properties; exception.

421.07 - Removal of commissioners.

421.08 - Powers of authority.

421.09 - Operation not for profit.

421.091 - Financial accounting and investments; fiscal year.

421.10 - Rentals and tenant selection.

421.101 - False representations to obtain lower rent in housing accommodations; penalty.

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; tax exemptions.

421.22 - Reports.

421.23 - Liabilities of authority.

421.24 - Organization and establishment.

421.25 - Contracts and undertakings.

421.26 - Notes and bonds.

421.261 - Continuance of municipal housing authorities when municipality abolished; counties in excess of 400,000.

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; definitions.

421.32 - Rural housing projects.

421.321 - Execution of mortgages.

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; creation, obligations, etc., validated.