Ago

QUESTION: When should the books of the sheriff be closed, and when should he make his annual report, remit the unexpended budget balance, and remit collections as to the last month of the fiscal year?

SUMMARY: Although it is unclear that there exists at law a conflict between s. 30.50(5), F. S. — permitting the sheriff to hold his books open for 30 days after the end of the fiscal year for the purpose described therein — and s. 218.36, F. S. — establishing financial reporting requirements for the class of county officers defined therein — to the extent that such a conflict does exist, s.…