Chapter 218 Financial Matters Pertaining To Political Subdivisions
Part I - General Financial Provisions Relating To Political Subdivisions
(ss. 218.01-218.078)
- §218.01 Authority to accept benefits of bankruptcy acts.
For the purpose of rendering effective the privilege and benefits of any amendments to the bankruptcy laws of the United States that may be enacted...
- §218.02 Disposition of unused funds relating to the refunding of bonds.
(1) All funds heretofore or hereafter raised or created by any county or taxing district for the purpose of applying toward the payment of interest or...
- §218.03 Creation of political subdivisions validated.
The creation, organization and existence of all cities, towns, counties, special tax school districts, special road and bridge districts, bridge districts and all other districts...
- §218.04 Proceedings relating to certain bonds sold, etc., to Federal Government validated.
All proceedings heretofore taken in connection with the authorization or issuance of any issue of bonds, all or a part of which have heretofore been...
- §218.05 Certain bonds sold to Federal Government, etc., validated.
(1) All bonds heretofore issued for the purpose of financing or aiding in financing any work, undertaking or project by any public body to which any...
- §218.06 Transfer of funds by county commissioners with relation to public works grants.
(1) Boards of county commissioners of the several counties of the state, whenever it may be necessary to meet the requirements of the United States Government...
- §218.075 Reduction or waiver of permit processing fees.
Notwithstanding any other provision of law, the Department of Environmental Protection and the water management districts shall reduce or waive permit processing fees for counties...
- §218.076 Reduction or waiver of certain permit processing fees.
Notwithstanding any other provision of law, the Department of Environmental Protection shall waive processing fees for renewals of exemptions from the Class G-II ground water...
- §218.077 Minimum wage requirements by political subdivisions; restrictions.
(1) As used in this section, the term: (a) "Employee" means any natural person who is entitled under federal law to receive a federal minimum wage. (b) "Employer"...
- §218.078 Minimum wage establishment by tribal governments.
This act shall not prohibit a federally authorized and recognized tribal government from establishing a minimum wage in excess of the federal minimum wage for...
Part II - Revenue Sharing Act Of 1972 (ss. 218.20-218.26)
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...
- §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...
- §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 his or her office which shall clearly reflect the revenues available to said office and...
- §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...
- §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),...
Part IV - Investment Of Local Government Surplus Funds (ss. 218.40-218.415)
- §218.40 Short title.
This part shall be known, and may be cited, as the "Investment of Local Government Surplus Funds Act." History.--s. 1, ch. 77-394. ...
- §218.401 Purpose.
It is the intent of this part to promote, through state assistance, the maximization of net interest earnings on invested surplus funds of local units...
- §218.403 Definitions.
The following words or terms, when used in this part, shall have the following meanings: (1) "Chief financial officer" means the mayor, manager, administrator, clerk, comptroller,...
- §218.405 Local Government Surplus Funds Trust Fund; creation.
There is hereby created a Local Government Surplus Funds Trust Fund to be administered by the State Board of Administration and to be composed of...
- §218.407 Local government investment authority.
(1) Upon determination by the governing body that it is in the interest of the unit of local government to deposit surplus funds in the trust...
- §218.409 Administration of the trust fund.
(1) Upon receipt of the resolution from the local governing body, the State Board of Administration shall accept all wire transfers of funds into the trust...
- §218.411 Authorization for state technical and advisory assistance.
(1) The State Board of Administration is authorized, upon request, to assist local governments in investing funds that are temporarily in excess of operating needs by:...
- §218.412 Rulemaking authority.
The State Board of Administration may adopt rules as it deems necessary to carry out the provisions of this part for the administration of the...
- §218.415 Local government investment policies.
Investment activity by a unit of local government must be consistent with a written investment plan adopted by the governing body, or in the absence...
Part V - Local Governmental Entity And District
School Board Financial Emergencies (ss. 218.50-218.504)
- §218.50 Short title.
Sections 218.50-218.504 may be cited as the "Local Governmental Entity, Charter School, and District School Board Financial Emergencies Act." History.--s. 8, ch. 79-183; s. 32,...
- §218.501 Purposes.
The purposes of ss. 218.50-218.504 are: (1) To promote the fiscal responsibility of local governmental entities, charter schools, and district school boards. (2) To assist local governmental...
- §218.502 Definition.
As used in ss. 218.50-218.504, the term "local governmental entity" means a county, municipality, or special district. History.--s. 8, ch. 79-183; s. 26, ch. 96-324;...
- §218.503 Determination of financial emergency.
(1) Local governmental entities, charter schools, and district school boards shall be subject to review and oversight by the Governor, charter school sponsor, or the Commissioner...
- §218.5031 Ratification of certain municipal parking surcharges.
Any ordinance of any municipality imposing a surcharge pursuant to s. 132, chapter 99-251, Laws of Florida, is hereby ratified. All acts and proceedings, including...
- §218.504 Cessation of state action.
The Governor or the Commissioner of Education, as appropriate, has the authority to terminate all state actions pursuant to ss. 218.50-218.504. Cessation of state action...
Part VI - Participation In Half-Cent Sales Tax Proceeds
(ss. 218.60-218.67)
- §218.60 Definitions.
(1) As used in this part, unless the context clearly indicates a different meaning: (a) "Population" means the latest official state estimate of population certified pursuant to...
- §218.61 Local government half-cent sales tax; designated proceeds; trust fund.
(1) Each participating county or municipal government shall receive a portion of the local government half-cent sales tax, as provided in this part. (2) Money remitted by...
- §218.62 Distribution formulas.
(1) Each participating county and municipal government shall receive a proportion of moneys earmarked for distribution within that county. (2) The proportion for each county government shall...
- §218.63 Participation requirements.
(1) Only those units of local government which meet the eligibility requirements for revenue sharing pursuant to s. 218.23 shall participate in the local government half-cent...
- §218.64 Local government half-cent sales tax; uses; limitations.
(1) The proportion of the local government half-cent sales tax received by a county government based on two-thirds of the incorporated area population shall be deemed...
- §218.65 Emergency distribution.
(1) Each county government which meets the provisions of subsection (2) or subsection (8) and which participates in the local government half-cent sales tax shall receive...
- §218.66 Special distributions for contested property taxes.
(1) In the event that an action to contest a tax assessment is brought by a taxpayer in a county or municipality participating in the distribution...
- §218.67 Distribution for fiscally constrained counties.
(1) Each county that is entirely within a rural area of critical economic concern as designated by the Governor pursuant to s. 288.0656 or each county...
Part VII - Local Government Prompt Payment Act (ss. 218.70-218.80)
- §218.70 Popular name.
This part may be cited as the "Local Government Prompt Payment Act." History.--s. 4, ch. 89-297; s. 1, ch. 2005-230. ...
- §218.71 Purpose and policy.
(1) The purpose of this part is: (a) To provide for prompt payments by local governmental entities and their institutions and agencies. (b) To provide for interest payments...
- §218.72 Definitions.
As used in this part: (1) "Proper invoice" means an invoice which conforms with all statutory requirements and with all requirements that have been specified by...
- §218.73 Timely payment for nonconstruction services.
The time at which payment is due for a purchase other than construction services by a local governmental entity must be calculated from: (1) The date...
- §218.735 Timely payment for purchases of construction services.
(1) The due date for payment for the purchase of construction services by a local governmental entity is determined as follows: (a) If an agent must approve...
- §218.74 Procedures for calculation of payment due dates.
(1) Each local governmental entity shall establish procedures whereby each payment request or invoice received by the local governmental entity is marked as received on the...
- §218.75 Mandatory interest.
No contract between a local governmental entity and a vendor or a provider of construction services shall prohibit the collection of late payment interest charges...
- §218.76 Improper payment request or invoice; resolution of disputes.
(1) In any case in which an improper payment request or invoice is submitted by a vendor, the local governmental entity shall, within 10 days after...
- §218.77 Payment by federal funds.
A local governmental entity which intends to pay for a purchase with federal funds shall not make such purchase without reasonable assurance that federal funds...
- §218.78 Report of interest.
If the total amount of interest paid during the preceding fiscal year exceeds $250, each local governmental entity shall, during December of each year, report...
- §218.79 Repeal of conflicting laws.
All laws and parts of laws in conflict with this part are repealed. History.--s. 4, ch. 89-297. ...
- §218.80 Public Bid Disclosure Act.
(1) This section may be cited as the "Public Bid Disclosure Act." (2) It is the intent of the Legislature that a local governmental entity shall disclose...
