61B-76.005 — Reserves

Rule 61B-76.005 establishes accounting and financial reporting requirements for reserves in Florida community associations.

The rule sets forth standards for how associations must account for, report, and manage reserve funds. The rule applies to reserve accounting practices, financial disclosure requirements, and reserve-related reporting obligations under Florida's community association regulatory framework.

Florida community associations subject to Chapter 61B-76 accounting and financial reporting requirements.

Effective July 29, 2008.