1. (1) Each local governmental entity shall begin its fiscal year on October 1 of each year and end it on September 30.
2. (2) The department shall make such reasonable rules regarding uniform accounting practices and procedures by local governmental entities in this state, including a uniform classification of accounts, as it considers necessary to assure the use of proper accounting and fiscal management techniques by such units.
3. (3) Any word, sentence, phrase, or provision of any special act, municipal charter, or other law that prohibits or restricts a local governmental entity from complying with this section or any rules adopted under this section is nullified and repealed to the extent of the conflict.

History.--s. 2, ch. 73-349; s. 66, ch. 77-104; s. 20, ch. 96-324.