Florida Statute 218.33 | Lawyer Caselaw & Research

The 2024 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a local governmental entity from complying with this section or any rules adopted under this section is nullified and repealed to the extent of the conflict.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.

F.S. 218.33 on Google Scholar

F.S. 218.33 on Casetext

Amendments to 218.33

Arrestable Offenses / Crimes under Fla. Stat. 218.33

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 218.33.

Annotations, Discussions, Cases:

Cases Citing Statute 218.33

Total Results: 11

Brock v. Board of County Commissioners

Court: Fla. Dist. Ct. App. | Date Filed: 2009-09-28T00:00:00-07:00

Citation: 21 So. 3d 844, 2009 WL 3012705

Snippet: record in accordance with s. 218.33.” § 116.07, Fla. Stat. (2007). Section 218.33(2), Florida Statutes (2007

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Court: Fla. Att'y Gen. | Date Filed: 1980-04-10T23:53:00-08:00

Snippet: began on October 1, 1979, in accordance with s. 218.33(1), F. S. AS TO QUESTION 1: The answer to question

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Court: Fla. Att'y Gen. | Date Filed: 1979-09-21T00:53:00-07:00

Snippet: of June 30 in each and every year. See also s. 218.33(1), F. S., providing,inter alia, that each county

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Court: Fla. Att'y Gen. | Date Filed: 1978-10-10T00:53:00-07:00

Snippet: rulemaking authority given to the department by s. 218.33(2), F. S., similarly fails, either expressly or

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Court: Fla. Att'y Gen. | Date Filed: 1977-11-16T23:53:00-08:00

Snippet: Department of Banking and Finance authorized under s.218.33(2), F. S., to promulgate rules and regulations …Department of Banking and Finance is authorized under s.218.33(2), F. S., to promulgate the rules and regulations… your question must also be considered. Section 218.33(2), F. S., added by s. 2 of Ch. 73-349, Laws of…county, municipality, or special district. Section 218.33(4), F. S., provides: (4) Any word, sentence… the statute (Ch. 73-349, supra, codified as s. 218.33, F. S.) empowers the Department of Banking and

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Court: Fla. Att'y Gen. | Date Filed: 1976-09-23T00:53:00-07:00

Snippet: the fiscal year prescribed in s. 218.33(1). See also ss. 218.32, 218.33(2) and (4), and 218.34(1), (3),…required to adopt the fiscal year prescribed by s. 218.33(1), F. S., of the Uniform Local Government Financial…each year and ending September 30 pursuant to s.218.33(1), F. S., of the Uniform Local Government Financial…question is answered in the affirmative. Section 218.33(1), F. S., of the Uniform Local Government Financial…year and end it on September 30." See also s. 218.33(3). "Unit of local government" is defined

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Court: Fla. Att'y Gen. | Date Filed: 1975-04-15T00:53:00-07:00

Snippet: of this section be read in pari materia with s.218.33(2), F.S., which provides: The department [of banking…218.34(5), F.S., are the rules authorized by s. 218.33(2), F.S., and not additional rules on such matters

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Court: Fla. Att'y Gen. | Date Filed: 1974-12-02T23:53:00-08:00

Snippet: days after the close of the fiscal year. . . . 218.33 Units of local government; establishment of uniform…requirements of other sections, e.g., ss. 218.32, 218.33, and 218.34(1) and (5), F.S. See AGO's 073-

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Court: Fla. Att'y Gen. | Date Filed: 1974-08-06T00:53:00-07:00

Snippet: the fiscal year prescribed in s. 218.33(1). See also ss. 218.32, 218.33(2) and (4), and 218.34(1), (3),…October 1 and ending September 30, pursuant to s. 218.33(1), F.S., of the Uniform Local Government Financial…. Your inquiry concerns the applicability of s. 218.33(1), id., of the Uniform Local Government Financial…authority created pursuant to Ch. 421, id. Section 218.33(1) provides as follows: "Every unit of local

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Court: Fla. Att'y Gen. | Date Filed: 1974-06-12T00:53:00-07:00

Snippet: begins on October 1 and ends on September 30, s. 218.33(1), supra. The Department of Banking and Finance…and procedures by units of local government, s. 218.33(2), supra. The appropriations for each fiscal year…County Commissioners of Pinellas County. However, s. 218.33(4), supra, provides that any provision of any special… it conflicts with the fiscal year provision, s.218.33(1), supra, must be considered modified. Moreover…rules and regulations promulgated pursuant to s. 218.33(2). In sum, therefore, the district's board

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Court: Fla. Att'y Gen. | Date Filed: 1974-01-14T00:53:00-07:00

Snippet: and subject to the requirements of ss. 218.32(1), 218.33, and 218.34, F.S. Question 1 is answered in the…after the close of the fiscal year. . . . Section 218.33, F.S., reads, in relevant portion: (1) Every unit…subject to the requirements of s. 218.32(1), s. 218.33, or s. 218.34, F.S. AS TO QUESTION 2: The "…and subject to the requirements of ss. 218.32(1), 218.33, and 218.34, F.S. AS TO QUESTION 3: Navigational…under s. 218.31(1), F.S., subject to ss. 218.32(1), 218.33, and 218.34, F.S. Florida Attorney General