2012 Florida Statutes
TITLE XIV — TAXATION AND FINANCE
Chapter 218 — FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS
PART III — LOCAL FINANCIAL MANAGEMENT AND REPORTING
218.33 — Local governmental entities; establishment of uniform fiscal years and accounting practices and procedures.
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) 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a local governmental entity from complying with this section or any rules adopted under this section is nullified and repealed to the extent of the conflict.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.
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