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Florida Statute 136.05 - Full Text and Legal Analysis Florida Statute 136.05 | Lawyer Caselaw & Research
Fla. Stat. § 136.05 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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.

Cases Citing F.S. 136.05

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·Alachua Cnty. v. Powers, 351 So. 2d 32 (Fla. 1977).

Cited 47 times | Published | Supreme Court of Florida

...Sections 28.12 and 125.17, Florida Statutes (1975). The board is required by statute to 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 fund carried by the board. Section 136.05, Florida Statutes (1975)....
...except by "county charter or special law approved by vote of the electors". The board contends that the language of certain statutes clearly contemplates that the county commission shall have care and control over funds on deposit in various banks. Section 136.05, Florida Statutes (1975), reads: "County board to keep set of books; overdrawing prohibited....
...25.17, Florida Statutes (1975), authorize the clerk to be clerk and accountant of the board of county commissioners and to keep their minutes and accounts. *39 From the above statutory provisions it appears that the trial court correctly interpreted Section 136.05, Florida Statutes (1975), to be satisfied by the board keeping the books and accounts through its clerk, the clerk of the circuit court....
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Cited as authorityMaloy (2019)
phrase: "rule_authority"
Cited as authorityMaloy (2019)
phrase: "rule_authority"
Cited as authorityBrock (2009)
phrase: "rule_authority"
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·Brock v. Bd. of Cnty. Commissioners, 21 So. 3d 844 (Fla. 2d DCA 2009).

Published | Florida 2nd District Court of Appeal | 2009 WL 3012705

include a uniform classification of accounts.” Section 136.05, Florida Statutes (2007), provides that “[t]he
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Cited as authorityKnight (2017)
phrase: "rule_authority"
Cited as authority(citing case) (2017)
phrase: "rule_authority"

This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). For legal consultation, call 904-383-7448.