Florida Statute 218.33 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 218
FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS

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F.S. 218.33

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.

(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a local governmental entity from complying with this section or any rules adopted under this section is nullified and repealed to the extent of the conflict.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.

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Amendments to 218.33

Annotations, Discussions, Cases:

Cases Citing Statute 218.33

Total Results: 6

Trout Creek Properties, LLC v. Akerman, Senterfitt & Eidson, P.A.

294 F. Supp. 2d 1280, 2003 U.S. Dist. LEXIS 20223, 2003 WL 22888975

District Court, M.D. Florida | Filed: Nov 6, 2003 | Docket: 2435850

Cited 3 times | Published

fiscal-year basis. Trout Creek primarily relies upon § 218.33 of the Florida Statutes, which requires all local

Brock v. Board of County Commissioners

21 So. 3d 844, 2009 WL 3012705

District Court of Appeal of Florida | Filed: Sep 28, 2009 | Docket: 60260088

Published

with s. 218.33.” § 116.07, Fla. Stat. (2007). Section 218.33(2), Florida Statutes (2007), provides that

Ago

Florida Attorney General Reports | Filed: Nov 17, 1977 | Docket: 3258041

Published

amendment on your question must also be considered. Section 218.33(2), F. S., added by s. 2 of Ch. 73-349, Laws

Ago

Florida Attorney General Reports | Filed: Sep 23, 1976 | Docket: 3257939

Published

Your question is answered in the affirmative. Section 218.33(1), F. S., of the Uniform Local Government

Ago

Florida Attorney General Reports | Filed: Aug 6, 1974 | Docket: 3255420

Published

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

Ago

Florida Attorney General Reports | Filed: Jan 14, 1974 | Docket: 3258390

Published

days after the close of the fiscal year. . . . Section 218.33, F.S., reads, in relevant portion: (1) Every