Online Sunshine Logo
Official Internet Site of the Florida Legislature
March 28, 2024
Text: 'NEW Advanced Legislative Search'
Interpreter Services for the Deaf and Hard of Hearing
Go to MyFlorida House
Go to MyFlorida House
Select Year:  
The Florida Statutes

The 2023 Florida Statutes (including Special Session C)

Title XVI
TEACHERS' RETIREMENT SYSTEM; HIGHER EDUCATIONAL FACILITIES BONDS
Chapter 243
HIGHER EDUCATIONAL FACILITIES BONDS
View Entire Chapter
F.S. 243.73
243.73 Reports; audits.
(1) The authority shall submit to the Governor and the presiding officers of each house of the Legislature, within 6 months after the end of its fiscal year, a complete and detailed report setting forth:
(a) Its operations and accomplishments.
(b) Its receipts and expenditures during its fiscal year in accordance with the categories or classifications established by the authority for its operating and capital outlay purposes.
(c) Its assets and liabilities at the end of its fiscal year and the status of reserve, special, or other funds.
(d) A schedule of its bonds outstanding at the end of its fiscal year, together with a statement of the principal amounts of bonds issued and redeemed during the fiscal year.
(e) Any other information the authority deems appropriate.
(2) The authority shall submit, with the annual report required by this section, a copy of an annual financial audit of its accounts and records and an annual compliance audit of its programs conducted by an independent certified public accountant and performed in accordance with generally accepted auditing standards and government auditing standards.
(3) The Auditor General may, pursuant to his or her own authority or at the direction of the Legislative Auditing Committee, conduct an audit of the authority or any programs or entities created by the authority.
History.s. 24, ch. 2001-79; s. 5, ch. 2023-92.