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Florida Statute 218.33 - Full Text and Legal Analysis Florida Statute 218.33 | Lawyer Caselaw & Research
Fla. Stat. § 218.33 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
218.33 Local governmental entities; establishment of uniform fiscal years and accounting practices and procedures.—
(1) Each local governmental entity shall begin its fiscal year on October 1 of each year and end it on September 30.
(2) Each local governmental entity shall follow uniform accounting practices and procedures as promulgated by rule of the department to assure the use of proper accounting and fiscal management by such units. Such rules shall include a uniform classification of accounts.
(3) Each local governmental entity shall establish and maintain internal controls designed to:
(a) Prevent and detect fraud, waste, and abuse as defined in s. 11.45(1).
(b) Promote and encourage compliance with applicable laws, rules, contracts, grant agreements, and best practices.
(c) Support economical and efficient operations.
(d) Ensure reliability of financial records and reports.
(e) Safeguard assets.
(4) Any word, sentence, phrase, or provision of any special act, municipal charter, or other law that prohibits or restricts a local governmental entity from complying with this section or any rules adopted under this section is nullified and repealed to the extent of the conflict.
History.—s. 2, ch. 73-349; s. 66, ch. 77-104; s. 20, ch. 96-324; s. 63, ch. 2001-266; s. 14, ch. 2019-15.

Cases Citing F.S. 218.33

Fla. Stat. § 218.33 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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·Trout Creek Props., LLC v. Akerman, Senterfitt & Eidson, P.A., 294 F. Supp. 2d 1280 (M.D. Fla. 2003).

Cited 3 times | Published | District Court, M.D. Florida | 2003 U.S. Dist. LEXIS 20223, 2003 WL 22888975

...ion theory, but would receive $1,500 under Trout Creek's theory, or a $4,500 difference. Trout Creek presents scant legal support for its position that special assessments are paid in advance on a fiscal-year basis. Trout Creek primarily relies upon § 218.33 of the Florida Statutes, which requires all local governmental entities to operate on a fiscal year beginning on October 1 and ending on September 30....
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Cited as authorityGialamas (2023)
phrase: "rule_authority"
Cited as authorityIn Re SRC Holding Corp. (2007)
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

with s. 218.33.” § 116.07, Fla. Stat. (2007). Section 218.33(2), Florida Statutes (2007), provides that
0 red0 yellow2 green0 procedural
Cited as authorityKnight (2017)
phrase: "rule_authority"
Cited as authority(citing case) (2017)
phrase: "rule_authority"
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Ago (Fla. Att'y Gen. 1976).

Published | Florida Attorney General Reports

Your question is answered in the affirmative. Section 218.33(1), F. S., of the Uniform Local Government
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Ago (Fla. Att'y Gen. 1977).

Published | Florida Attorney General Reports

amendment on your question must also be considered. Section 218.33(2), F. S., added by s. 2 of Ch. 73-349, Laws
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Ago (Fla. Att'y Gen. 1974).

Published | Florida Attorney General Reports

days after the close of the fiscal year. . . . Section 218.33, F.S., reads, in relevant portion: (1) Every
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Ago (Fla. Att'y Gen. 1974).

Published | Florida Attorney General Reports

authority created pursuant to Ch. 421, id. Section 218.33(1) provides as follows: "Every unit of local

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