Florida statute requires an audit of all accounts of the District be conducted by an independent, certified public accountant or the State Auditor's Office annually after the close of the fiscal year (June 30th). The audit examination shall be conducted in accordance with generally-accepted auditing standards and shall include all funds over which the Board has direct or supervisory control.

The Superintendent shall also prepare and publish an audited statement of the financial condition of the District after the close of each fiscal year.

F.S. 218.39, 1001.42, 1001.453
F.A.C. 6A-1.087