§ 17-63. Minutes, records, etc.  


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  • The bylaws of the board shall provide for the maintenance of minutes and other official records of its proceedings and actions, for the preparation and adoption of an annual budget for each ensuing fiscal year, for internal supervision and control of its accounts, and for an external audit at least annually by an independent certified public accountant who has no personal interest, direct or indirect, in its fiscal affairs. A copy of the external audit shall be filed with the Franklin County commission within ninety (90) days after the end of each fiscal year. The bylaws shall specify the means by which each of these functions is to be performed and as to those functions assigned to board personnel, the manner and schedule of performance.

(Laws of Fla., Ch. 75-374, § 8)