The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 218
FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS

View Entire Chapter

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a local governmental entity from complying with this section or any rules adopted under this section is nullified and repealed to the extent of the conflict.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

E. BROCK, v. BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, a k a a l q F. S. a T., 21 So. 3d 844 (Fla. Dist. Ct. App. 2009)

. . . The Clerk must keep “books of account and of record in accordance with s. 218.33.” § 116.07, Fla. . . . Section 218.33(2), Florida Statutes (2007), provides that a “local governmental entity shall follow uniform . . .

TROUT CREEK PROPERTIES, LLC, a LLC, a v. AKERMAN, SENTERFITT EIDSON, P. A. a, 294 F. Supp. 2d 1280 (M.D. Fla. 2003)

. . . Trout Creek primarily relies upon § 218.33 of the Florida Statutes, which requires all local governmental . . .

ZHANG, v. SOUTHEASTERN FINANCIAL GROUP, INC. J. G. PNC N. A. a k a E. P., 980 F. Supp. 787 (E.D. Pa. 1997)

. . . a note on December 14, 1993, promising to pay $2620.00 to Southeastern in monthly installments of $218.33 . . .

EARTH ISLAND INSTITUTE, a a a a s a v. CHRISTOPHER, E. G. A., 942 F. Supp. 597 (Ct. Int'l Trade 1996)

. . . Quast 88.25 205.00 18,091 D.A Sivas 6.00 218.33 1,310 N. J. Walthall 654.25 147.87 96,745 J. J. . . .

a a a a s a v. E. G. A., 20 Ct. Int'l Trade 1221 (Ct. Int'l Trade 1996)

. . . Sivas 6.00 218.33 1,310 N. J. Walthall 654.25 147.87 96,745 J. J. . . .

In CRANER, d b a Co. J. CRANER, d b a Co. J. v. MARINE MIDLAND BANK, N. A., 110 B.R. 111 (Bankr. N.D.N.Y. 1988)

. . . claims for post-petition taxes, including interest and penalties, in the amounts of $12,547.02 and $13,-218.33 . . .

SAVE OUR CUMBERLAND MOUNTAINS, INC. v. P. HODEL,, 622 F. Supp. 1160 (D.D.C. 1985)

. . . $30 an hour rate requested by the plaintiffs, a rate the Court finds fair and reasonable, a total of 218.33 . . .

v., 66 T.C. 962 (T.C. 1976)

. . . 1965_56.04 268.76 1966_ 97.44 366.20 1967_ 137.10 503.30 1968_ 194.26 697.56 1969_ 212.31 909.87 1970_ 218.33 . . .