The council shall provide for an annual independent audit, certified by an unqualified
opinion, of the accounts and financial transactions of the consolidated government.
The audit shall be made by an accountant or an accounting firm selected by the council.
No such accountant or firm, or member thereof, shall have any personal interest, direct
or indirect, in the fiscal affairs of the consolidated government. The independent
audit shall be made by a certified public accountant or public accountant, as defined
under the laws of Florida governing the practice of public accountancy in Florida,
maintaining a regular full-time professional office in the State of Florida.
The final report of the independent audit shall be completed as soon as practicable
after the close of the fiscal year and in no event later than 6 months after the close
of the fiscal year. The audit report shall be filed with the secretary of the council
and shall be available to the public.
In addition to the independent annual audit, the council may at any time order a limited
examination or special audit of any office, department, board, or agency of the consolidated
government by an independent accountant having the qualifications described above.
