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Fla. Stat. Chapter 61B-22
Florida Administrative Code — Condominium Association Accounting and Financial ReportingDBPR rules governing condominium association budgets, financial reporting, records, and related accounting practices. Administrative code — read alongside Chapter 718.Official source on leg.state.fl.us
§ 61B-22.001
Defines terms used in the condominium association accounting rules (association, budget, financial report, etc.).
§ 61B-22.002
Core rule on how condominium associations must prepare budgets and annual financial reports, including reserve disclosures and member distribution requirements.
§ 61B-22.003
Specifies content and timing of the annual financial report associations must provide to unit owners.
§ 61B-22.004
Rule-level detail on budget adoption, notice, and what line items must appear in the proposed budget package.
§ 61B-22.005
Which association financial and operational records must be kept, and how long they must be retained.
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