SECTION 218.33. Local governmental entities; establishment of uniform fiscal years and accounting practices and procedures.
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1(1) 2Each local governmental entity shall begin its fiscal year on October 1 of each year and end it on September 30.
23(2) 24Each 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.
64(3) 65Each local governmental entity shall establish and maintain internal controls designed to:77(a) 78Prevent and detect fraud, waste, and abuse as defined in s. 8911.45(1)90. 91(b) 92Promote and encourage compliance with applicable laws, rules, contracts, grant agreements, and best practices.
106(c) 107Support economical and efficient operations.
112(d) 113Ensure reliability of financial records and reports.
120(e) 121Safeguard assets.
123(4) 124Any 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a local governmental entity from complying with this section or any rules adopted under this section is nullified and repealed to the extent of the conflict.
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