Florida § 218.33 - Local governmental entities; establishment of uniform fiscal years and accounting practices and procedures.
Full text of Florida Florida Statutes § 218.33 — Local governmental entities; establishment of uniform fiscal years and accounting practices and procedures., with citation guidance and answers to common questions.
§ 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a local governmental entity from complying with this section or any rules adopted under this section is nullified and repealed to the extent of the conflict.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 218.33
What does Florida Statutes § 218.33 cover?
Section 218.33 ("Local governmental entities; establishment of uniform fiscal years and accounting practices and procedures.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 218.33?
A common citation format is "Florida Statutes § 218.33" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 218.33 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.