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The 2025 Florida Statutes
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F.S. 129.01129.01 Budget system established.—A budget system for the control of the finances of the boards of county commissioners of the several counties of the state is established as follows:(1) A budget shall be prepared, approved, adopted, and executed as prescribed in this chapter for each fiscal year. At a minimum, the budget must show for each fund, as required by law and sound financial practices, budgeted revenues and expenditures by organizational unit which are at least at the level of detail required for the annual financial report under s. 218.32(1). (2) The budget must conform to the following general directions and requirements:(a) The budget must be prepared, summarized, and approved by the board of county commissioners of each county. (b) The budget may not provide funding to any office, special district, or governmental unit exercising any power or authority allocated exclusively to a sheriff, tax collector, property appraiser, supervisor of elections, or clerk of the court by the State Constitution or general law. (c) The budget must be balanced, so that the total of the estimated receipts available from taxation and other sources, including balances brought forward from prior fiscal years, equals the total of appropriations for expenditures and reserves. The budgeted receipts must include 95 percent of all receipts reasonably anticipated from all sources, including taxes to be levied, provided the percent anticipated from ad valorem levies is as specified in s. 200.065(2)(a), and is 100 percent of the amount of the balances estimated to be brought forward at the beginning of the fiscal year. The appropriations must include itemized appropriations for all expenditures authorized by law, contemplated to be made, or incurred for the benefit of the county during the year and the provision for reserves authorized by this chapter. Both the receipts and appropriations must reflect the approximate division of expenditures between countywide expenditures and noncountywide expenditures and the division of county revenues derived from or on behalf of the county as a whole and county revenues derived from or on behalf of a municipal service taxing unit, special district included within the county budget, unincorporated area, service area, or program area, or otherwise not received for or on behalf of the county as a whole. (d) Provision may be made for the following reserves:1. A reserve for contingencies may be provided which does not exceed 10 percent of the total appropriations. 2. A reserve for cash balance to be carried over may be provided for the purpose of paying expenses from October 1 of the next fiscal year until the revenues for that year are expected to be available. This reserve may not be more than 20 percent of the total appropriations. However, for the bond interest and sinking fund budget, this reserve may not exceed the total maturities of debt, both principal and interest, which will occur during the next fiscal year, plus the sinking fund requirements, computed on a straight-line basis, for any outstanding obligations to be paid from the fund. (e) An appropriation for outstanding indebtedness shall be made to provide for the payment of vouchers that have been incurred in and charged against the budget for the current year or a prior year, but that are expected to be unpaid at the beginning of the next fiscal year. The appropriation for the payment of such vouchers shall be to the same fund in which the expenses were originally incurred. (f) Any surplus arising from an excess of the estimated cash balance over the estimated amount of unpaid obligations to be carried over in a fund at the end of the current fiscal year may be transferred to any of the other funds of the county, and the amount so transferred shall be budgeted as a receipt to such other funds. However, a surplus:1. In a fund raised for debt service may not be transferred to another fund until the debt for which the fund was established has been extinguished. 2. In a capital outlay reserve fund may not be transferred to another fund until the projects for which the capital outlay reserve fund was raised have been completed and all obligations paid. History.—s. 1, ch. 6814, 1915; RGS 1524; CGL 2302; s. 1, ch. 26874, 1951; ss. 12, 35, ch. 69-106; s. 5, ch. 73-349; s. 1, ch. 77-165; s. 1, ch. 78-132; s. 1, ch. 78-157; s. 28, ch. 80-274; s. 3, ch. 96-324; s. 4, ch. 2011-144; s. 2, ch. 2023-306.
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Annotations, Discussions, Cases:
Cases Citing Statute 129.01
Total Results: 24
979 So. 2d 871
Supreme Court of Florida | Filed: Dec 20, 2007 | Docket: 50297
Cited 82 times | Published
Mills Holmes, Holmes' Appleman on Insurance 2d, § 129.1, at 7 (2002).[5] The standard policy was the result
351 So. 2d 32
Supreme Court of Florida | Filed: Oct 6, 1977 | Docket: 1671663
Cited 47 times | Published
preparation of the budget for all county officers. Section 129.01(2)(a), Florida Statutes (1975), requires the
979 So. 2d 871, 32 Fla. L. Weekly Supp. 811, 2007 Fla. LEXIS 2394
Supreme Court of Florida | Filed: Dec 20, 2007 | Docket: 64854622
Cited 18 times | Published
Russ & Thomas F. Segalla, Couch on Insurance § 129:1 (3d ed.2005) (emphasis supplied).
I do not suggest
333 So. 2d 457
Supreme Court of Florida | Filed: May 5, 1976 | Docket: 1290997
Cited 11 times | Published
city-county allocation of budgeted funds under Section 129.01(2)(b), Fla. Stat. (1975), and to order a refund
650 So. 2d 146
District Court of Appeal of Florida | Filed: Feb 3, 1995 | Docket: 1703301
Cited 9 times | Published
and 200.065, Florida Statutes (1991), and (b) section 129.01(1), Florida Statutes (1991), requires the county
154 So. 3d 412, 2014 Fla. App. LEXIS 20083, 2014 WL 6910673
District Court of Appeal of Florida | Filed: Dec 10, 2014 | Docket: 2613290
Cited 6 times | Published
appropriations for expenditures and reserves.” § 129.01(2)(a)-(b), Fla. Stat. (2013). Ad valorem taxes
30 So. 2d 617, 158 Fla. 865, 1947 Fla. LEXIS 654
Supreme Court of Florida | Filed: May 9, 1947 | Docket: 3263649
Cited 3 times | Published
September of the following year," as required by Section 129.01, Florida Statutes Annotated, on what basis
268 So. 3d 1009
District Court of Appeal of Florida | Filed: Apr 29, 2019 | Docket: 15013083
Cited 1 times | Published
31.006
(2018); Tex. Civ. Prac. & Rem. Code § 129.001 (2018); Utah Code
Ann. § 15-2-1, -2 (2018); Vt
Supreme Court of Florida | Filed: Jan 27, 2022 | Docket: 62631941
Published
commissioners of the several
counties of the state.” § 129.01, Fla. Stat. (2020); see also Consol.
Naval Stores
143 So. 3d 439
District Court of Appeal of Florida | Filed: Jul 14, 2014 | Docket: 452962
Published
operations.” 9A Steven Plitt et al., Couch on Insurance § 129:1 (3d ed. 2013) (footnote omitted). The Florida courts
676 F. Supp. 2d 1306, 2009 U.S. Dist. LEXIS 117631
District Court, M.D. Florida | Filed: Dec 17, 2009 | Docket: 2372167
Published
Russ & Thomas F. Segalla, Couch on Insurance § 129:1 (3d ed. 2005)). While the court in J.S.U.B. retreated
Florida Attorney General Reports | Filed: Feb 4, 2002 | Docket: 3256065
Published
for rev. den., 446 So.2d 99
(Fla. 1984).
6 Section 129.01(1), Fla. Stat.
7 Section 200.011, Fla. Stat
Florida Attorney General Reports | Filed: Feb 2, 2001 | Docket: 3258066
Published
expenditure of money for all county purposes. § 129.01, Fla. Stat. (1991). Chapter 200 provides for the
Florida Attorney General Reports | Filed: Jan 12, 2001 | Docket: 3258337
Published
211.
4 436 So.2d 299 (Fla. 5th DCA 1983).
5 Section 129.01(1), Fla. Stat.
6 426 So.2d 1158 (Fla. 3d DCA
650 So. 2d 146, 1995 Fla. App. LEXIS 789
District Court of Appeal of Florida | Filed: Feb 3, 1995 | Docket: 64754171
Published
and 200.065, Florida Statutes (1991), and (b) section 129.01(1), Florida Statutes (1991), requires the county
Florida Attorney General Reports | Filed: Aug 1, 1991 | Docket: 3258936
Published
1, and ends on September 30 of each year.
3 Section 129.01(1)(b), F.S.
4 Section 129.02, F.S.
5 Section
436 So. 2d 299, 1983 Fla. App. LEXIS 22564
District Court of Appeal of Florida | Filed: Aug 4, 1983 | Docket: 64599068
Published
and generally accepted accounting principles.” § 129.01(1), Fla.Stat. This budget controls “the levy of
436 So. 2d 299, 1983 Fla. App. LEXIS 22564
District Court of Appeal of Florida | Filed: Aug 4, 1983 | Docket: 64599068
Published
and generally accepted accounting principles.” § 129.01(1), Fla.Stat. This budget controls “the levy of
Florida Attorney General Reports | Filed: Oct 25, 1982 | Docket: 3257876
Published
provisions regarding county annual budgets. Section 129.01, F.S., establishes a budget system for the
Florida Attorney General Reports | Filed: Dec 12, 1979 | Docket: 3258784
Published
transportation shall be deposited into this fund.
Section 129.01, F. S., establishes a budget system for the
Florida Attorney General Reports | Filed: Nov 17, 1977 | Docket: 3258041
Published
relates to and regulates annual county budgets. Section 129.01 establishes the county budget system and requires
264 So. 2d 844, 1972 Fla. App. LEXIS 6560
District Court of Appeal of Florida | Filed: Jun 29, 1972 | Docket: 64526967
Published
transferred to the county’s road and bridge fund. See Section 129.01(2) (e), F.S.1969, F.S.A., for statutory authority
249 So. 2d 419, 1971 Fla. LEXIS 3605
Supreme Court of Florida | Filed: May 12, 1971 | Docket: 64520929
Published
road and bridge fund required by Florida Statutes § 129.01, F.S.A. Alachua County has, and does not seek
239 So. 2d 63, 1970 Fla. App. LEXIS 5714
District Court of Appeal of Florida | Filed: Aug 18, 1970 | Docket: 64516397
Published
are involved in this suit are as follows:
“Section 129.01
‘There is hereby established a budget system
