# Fla. Stat. § 218.33: 218.33 Local governmental entities; establishment of uniform fiscal years and accounting practices and procedures

> Florida · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.33

## Section

- **Citation:** Fla. Stat. § 218.33
- **Heading:** 218.33 Local governmental entities; establishment of uniform fiscal years and accounting practices and procedures
- **Jurisdiction:** Florida
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Florida Code / Title XIV / Chapter 218 / Part III / Section 218.33

## Text

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a local governmental entity from complying with this section or any rules adopted under this section is nullified and repealed to the extent of the conflict.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

## Nearby sections

- [Fla. Stat. § 218.30 218.30 Short title.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.30.md)
- [Fla. Stat. § 218.31 218.31 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.31.md)
- [Fla. Stat. § 218.32 218.32 Annual financial reports; local governmental entities.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.32.md)
- [Fla. Stat. § 218.33 218.33 Local governmental entities; establishment of uniform fiscal years and accounting practices and procedures.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.33.md)
- [Fla. Stat. § 218.35 218.35 County fee officers; financial matters.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.35.md)
- [Fla. Stat. § 218.36 218.36 County officers; record and report of fees and disposition of same.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.36.md)
- [Fla. Stat. § 218.37 218.37 Powers and duties of Division of Bond Finance; advisory council.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.37.md)
- [Fla. Stat. § 218.38 218.38 Notice of bond issues required; verification.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.38.md)
- [Fla. Stat. § 218.39 218.39 Annual financial audit reports.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.39.md)
- [Fla. Stat. § 218.322 218.322 County and municipal transportation program data.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.322.md)
- [Fla. Stat. § 218.335 218.335 Local governmental entity; authority to charge interest on overdue payments.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.335.md)
- [Fla. Stat. § 218.369 218.369 Definitions applicable to ss. 218.37-218.386.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.369.md)
- [Fla. Stat. § 218.385 218.385 Local government bonds; sale.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.385.md)
- [Fla. Stat. § 218.386 218.386 Bonds; finder’s fees prohibited.](https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.386.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_FL_TXIV_C218_PIII_S218.33. Check the current official text before relying on it. Not legal advice.