Florida Statutes Part III - Local Financial Management And Reporting (Ss. 218.30-218.391)

• 218.30 - Short Title.
  This part shall be known and may be cited as the “Uniform Local Government Financial Management and Reporting Act.”History.—s. 2, ch. 73-349.
• 218.31 - Definitions.
  As used in this part, except where the context clearly indicates a different meaning:(1) “Local governmental entity” means a county agency, a municipality, or a special...
• 218.32 - Annual Financial Reports; Local Governmental Entities.
  (1)(a) Each local governmental entity that is determined to be a reporting entity, as defined by generally accepted accounting principles, and each independent special district as...
• 218.322 - County And Municipal Transportation Program Data.
  Each county and municipality shall annually provide the Department of Transportation with uniform program data. The data must conform to the local governmental entity’s fiscal...
• 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...
• 218.335 - Local Governmental Entity; Authority To Charge Interest On Overdue Payments.
  A local governmental entity may impose an interest penalty on any amount due and owing to it from another local governmental entity if payment of...
• 218.35 - County Fee Officers; Financial Matters.
  (1) Each county fee officer shall establish an annual budget for carrying out the powers, duties, and operations of his or her office for the next...
• 218.36 - County Officers; Record And Report Of Fees And Disposition Of Same.
  (1) Each county officer who receives any expenses or compensation in fees, commissions, or other remuneration shall keep a complete record of all fees, commissions, or...
• 218.369 - Definitions Applicable To Ss. 218.37-218.386.
  As used in this section and in ss. 218.37, 218.38, 218.385, and 218.386, the term “unit of local government,” except where exception is made, means...
• 218.37 - Powers And Duties Of Division Of Bond Finance; Advisory Council.
  (1) The Division of Bond Finance of the State Board of Administration, with respect to both general obligation bonds and revenue bonds, shall:(a) Provide information, upon request...
• 218.38 - Notice Of Bond Issues Required; Verification.
  (1)(a) Each unit of local government shall furnish the Division of Bond Finance of the State Board of Administration a complete description of all of its...
• 218.385 - Local Government Bonds; Sale.
  (1) All general obligation bonds and revenue bonds sold by a unit of local government, as defined in s. 218.369, shall be sold at public sale...
• 218.386 - Bonds; Finder’s Fees Prohibited.
  (1)(a) As used in this section, “finder” means a person who is not regularly employed by, or not a partner or officer of, an underwriter, bank,...
• 218.39 - Annual Financial Audit Reports.
  (1) If, by the first day in any fiscal year, a local governmental entity, district school board, charter school, or charter technical career center has not...
• 218.391 - Auditor Selection Procedures.
  (1) Each local governmental entity, district school board, charter school, or charter technical career center, prior to entering into a written contract pursuant to subsection (7),...

Last modified: September 23, 2016