19,693 sections across 2,019 Florida regulatory chapters.
61B-76-.005 ACCOUNTING AND FINANCIAL REPORTING REQUIREMENTS; BUDGETS, GUARANTEES, AND RESERVES; FINANCIAL STATEMENTS AND REPORTS
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(1) Reserves required by statute. Reserves, required by Section 719.106(1)(j), F.S., for capital expenditures and deferred maintenance including roofing, painting, paving, and any other item for which the deferred maintenance expense or replacement cost exceeds $10,000, shall be …
61B-76-.006 ACCOUNTING AND FINANCIAL REPORTING REQUIREMENTS; BUDGETS, GUARANTEES, AND RESERVES; FINANCIAL STATEMENTS AND REPORTS
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(1) Basis of accounting. The financial statements required by Sections 719.104(4)(b) and 719.301(4), F.S., as well as financial statements voluntarily prepared in lieu of a financial report as provided in Section 719.104(4), F.S., shall be prepared on the accrual basis using fund…
61B-76-.0062 ACCOUNTING AND FINANCIAL REPORTING REQUIREMENTS; BUDGETS, GUARANTEES, AND RESERVES; FINANCIAL STATEMENTS AND REPORTS
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(1) Period covered. The audit required by Section 719.301(4)(c), F.S., applies to all transfers of association control from developers to unit owners pursuant to Section 719.301(4), F.S. The audit shall cover a period beginning with the date of incorporation of the association, o…