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.
Basic Government Manual Sections (Version 2024)
- Section 1 – Accounting
- Section 2 – Annual Financial Audit
- Section 3 – Annual Financial Reporting
- Section 4 – Budgeting
- Section 5 – Capital Assets
- Section 6 – Capital Planning
- Section 7 – Cash Management and Investing
- Section 8 – Cash Receipts – Accounts Receivable
- Section 9 – Dates to Remember
- Section 10 – Debt Management Policy
- Section 11 – Emergency Management
- Section 12 – Human Resources
- Section 13 – Intergovernmental Relationships
- Section 14 – Payroll
- Section 15 – Public Records Sunshine Law Ethics Ordinances
- Section 16 – Purchasing
- Section 17 – Reporting Requirements
- Section 18 – Retirement Plans
- Section 19 – Revenues
- Section 20 – Risk Management
- Section 21 – Strategic Planning
- Section 22 – Unclaimed Property
- Section 23 – Information Technology
- Section 24 – Grants
Basic Government Resource Manual
(Complete Document)
The Technical Resources Committee will be continually adding new sections to the manual.
If you have any questions and/or suggestions, please contact Karen Pastula at (850) 701-3618.