§ 27. Annual audit.

Latest version.

Prior to the end of each fiscal year the council shall designate qualified public accountants who, as of the end of the fiscal year, shall make an independent audit of accounts and other evidences of financial transactions of the village government and shall submit their report to the council. Such accountants shall have no personal interest, direct or indirect, in the fiscal affairs of the village government or of any of its officers. They shall not maintain any accounts or records of the village business, but, within specifications approved by the council, shall postaudit the books and documents kept by those handling funds of the village and all accounts kept by an office or department of the village government.

Editor's note

This section has been editorially deleted as superceded by F.S. §§ 218.32 and 112.311 et seq.

                    
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