Section 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.s. 3, ch. 59-413; s. 2, ch. 78-165; s. 3, ch. 83-106; s.15, ch. 2016-210.Amended by 2016 Fla. Laws, ch. 210, s 15, eff. 7/1/2016.