Florida Statutes
Fla. Stat. § 136.05 (2025)
County board to keep set of books; overdrawing prohibited.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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136.05 County board to keep set of books; overdrawing prohibited.—The board of county commissioners shall keep an accurate and complete set of books showing the amount on hand, amount received, amount expended and the balances thereof at the end of each month for each and every fund carried by said board, and no check or warrant shall ever be drawn in excess of the known balances to the credit of that fund as kept by the said board.
History.—s. 6, ch. 6932, 1915; RGS 1563; CGL 2408.
Notes of Decisions
Cited in 2
cases, 1977–2009 · leading case: Alachua Cnty. v. Powers, 351 So. 2d 32 (Fla. 1977).
Alachua Cnty. v. Powers, 351 So. 2d 32 (Fla. 1977). “Section 136.05, Florida Statutes (1975). We agree with the trial court that this section is satisfied by the board keeping the set of books through its clerk.”
Brock v. Bd. of Cnty. Commissioners, 21 So. 3d 844 (Fla. 2d DCA 2009). “” Section 136.05, Florida Statutes (2007), provides that “[t]he board of county commissioners shall keep an accurate and complete set of books showing the amount on hand, amount received, amount expended and the balances thereof at the end of each month for each and every fund…”
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