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.

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.