Basic Government Resource Manual


The purpose of the Basic Government Resource Manual prepared by the Florida Government Finance Officers Association’s (FGFOA) Technical Resources Committee is to provide persons who administer local, state and federal funds in small governments in Florida a reference source for administering those funds. This manual is intended to be used as a guide in establishing appropriate fiscal policies and procedures and maintaining compliance with various legal requirements. Although this manual refers to Florida Statutes in numerous instances to point out legal requirements, it is important to note that a local government may have additional legal requirements that must be followed (i.e., charters or codes). It is imperative that the local government finance professional be aware of these specific requirements.

This manual represents the contributions and cooperative efforts of the members of FGFOA’s Technical Resources Committee, as well as colleagues in the FGFOA organization. Readers' comments on the usefulness of this manual, as well as suggestions for future changes or additions, are welcome.



Section One - Accounting

Section Two - Annual Financial Audit

Section Three - Annual Financial Reporting

Section Four - Budgeting

Section Five - Capital Assets

Section Six - Capital Planning

Section Seven - Cash Management and Investing

Section Eight - Cash Receipts/Accounts Receivable

Section Nine - Dates to Remember

Section Ten - Debt Management Policy

Section Eleven - Emergency Management

Section Twelve - Human Resources

Section Thirteen - Intergovernmental Relationships

Section Fourteen - Payroll

Section Fifteen - Public Records/Sunshine Law ( Open Government)

Section Sixteen - Purchasing

Section Seventeen - Reporting Requirements

Section Eighteen - Retirement Plans

Section Nineteen - Revenues

Section Twenty - Risk Management

Section Twenty One - Strategic Planning

Section Twenty Two - Unclaimed Property



The Technical Resources Committee will be continually adding new sections to the manual.
If you have any questions and/or suggestions, please contact Merrily Bennett at (850) 701-3677.