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Florida Statute 129.01 - Full Text and Legal Analysis
Florida Statute 129.01 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title XI
COUNTY ORGANIZATION AND INTERGOVERNMENTAL RELATIONS
Chapter 129
COUNTY ANNUAL BUDGET
View Entire Chapter
129.01 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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Amendments to 129.01


Annotations, Discussions, Cases:

Cases Citing Statute 129.01

Total Results: 23  |  Sort by: Relevance  |  Newest First

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Us Fire Ins. Co. v. Jsub, Inc., 979 So. 2d 871 (Fla. 2007).

Cited 82 times | Published | Supreme Court of Florida

Mills Holmes, Holmes' Appleman on Insurance 2d, § 129.1, at 7 (2002).[5] The standard policy was the result
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Alachua Cnty. v. Powers, 351 So. 2d 32 (Fla. 1977).

Cited 47 times | Published | Supreme Court of Florida

...In the alternative, where the board does not so designate the investment of surplus funds, these funds are to be invested by the clerk pursuant to Section 28.33, Florida Statutes (1975). The next question concerns the responsibility for preparation of the budget for all county officers. Section 129.01(2)(a), Florida Statutes (1975), requires the budget to be "prepared, summarized, and approved by the board of county commissioners of each county"....
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United States Fire Ins. v. J.S.U.B., Inc., 979 So. 2d 871 (Fla. 2007).

Cited 18 times | Published | Supreme Court of Florida | 32 Fla. L. Weekly Supp. 811, 2007 Fla. LEXIS 2394

Russ & Thomas F. Segalla, Couch on Insurance § 129:1 (3d ed.2005) (emphasis supplied). I do not suggest
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Alsdorf v. Broward Cnty., 333 So. 2d 457 (Fla. 1976).

Cited 11 times | Published | Supreme Court of Florida

...ROBERTS, J., concurs. NOTES [1] Twenty-two of the original plaintiffs were dismissed from the lawsuit before this appeal was taken. [2] Appellants also argue that the trial court should be compelled to pass on appellee's city-county allocation of budgeted funds under Section 129.01(2)(b), Fla....
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Charlotte Cty. Bd. Cty. Com'rs v. Taylor, 650 So. 2d 146 (Fla. 2d DCA 1995).

Cited 9 times | Published | Florida 2nd District Court of Appeal

...The appellee's complaint for declaratory judgment alleged that the amendment violated article VIII, section 1(g), Florida Constitution, in that: (a) the exclusive manner for setting countywide millage rates is provided in sections 200.001(1) and 200.065, Florida Statutes (1991), and (b) section 129.01(1), Florida Statutes (1991), requires the county to annually prepare a budget for such as may be required by law or by sound financial practices and generally accepted accounting principles....
...The amendment is therefore unconstitutional. Chapter 129 establishes a budget system for each county and sets forth how it shall be prepared, approved, and adopted. The budget controls the levy of taxes and the expenditure of money for all county purposes. § 129.01, Fla....
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Bd. of Cnty. Commissioners Broward Cnty. Florida v. Lori Parrish, Broward Cnty. Prop. Appraiser, 154 So. 3d 412 (Fla. 4th DCA 2014).

Cited 6 times | Published | Florida 4th District Court of Appeal | 2014 Fla. App. LEXIS 20083, 2014 WL 6910673

...Each year the board of county commissioners is required to prepare, summarize, and approve a balanced county budget, meaning “the total of the estimated receipts available from taxation and other sources” must “equal[ ] the total of appropriations for expenditures and reserves.” § 129.01(2)(a)-(b), Fla....
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Consol. Naval Stores Co. v. Hendry, 30 So. 2d 617 (Fla. 1947).

Cited 3 times | Published | Supreme Court of Florida | 158 Fla. 865, 1947 Fla. LEXIS 654

...The Question presented may be stated as follows: In making up its “estimate of revenue and receipts other than from taxes to be levied reasonably to be expected from the first of October to the 30th of September of the following year,” as required by Section 129.01, Florida Statutes Annotated, on what basis should the revenue to be anticipated from race track funds be estimated? The estimate of revenue and receipts so required is made by the Clerk of the Circuit Court each year and filed with the Board of County Commissioners, preliminary to preparing the county budget....
...$98,000 from that fund. So the real question here is whether or not $33,000 was an amount reasonably to be expected by Dixie County from the race track funds for the year 1946-1947. The answer to this question turns on the interpretation of Sections 129.01 and 237.09, Florida Statutes Annotated....
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James Farmer v. State of Florida, 268 So. 3d 1009 (Fla. 1st DCA 2019).

Cited 1 times | Published | Florida 1st District Court of Appeal

...Laws §§ 600.1403, 722.4 (2018); Minn. Stat. §§ 524.2-501, 645.452 (2018); Miss. Code Ann. §§ 1-3-27, 93-19-13 (2018); Mo. Ann. Stat. § 431.060 (West 2018); Mont. Code Ann. 41-1-304, -401 (2018); Neb. Rev. Stat. § 43-2101 (2018); Nev. Rev. Stat. §§ 129.010, 609.550 (2018); N.H....
...Laws Ann. §§ 330.1264, 722.4 (2018); Minn. Stat. §§ 144.341, 722.52 (2018); Miss. Code Ann. §§ 1-3-27, 41-41-3 (2018); Mo. Rev. Stat. § 431.058 (2018); Mont. Code Ann. §§ 41-1-401, -402 (2018); Neb. Rev. Stat. §§ 43.2101, 71-9604 (2018); Nev. Rev. Stat. §§ 129.010, -.030 (2018); N.H....
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Ago (Fla. Att'y Gen. 1982).

Published | Florida Attorney General Reports

provisions regarding county annual budgets. Section 129.01, F.S., establishes a budget system for the
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Ago (Fla. Att'y Gen. 1977).

Published | Florida Attorney General Reports

relates to and regulates annual county budgets. Section 129.01 establishes the county budget system and requires
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City of Waldo v. Alachua Cnty., 249 So. 2d 419 (Fla. 1971).

Published | Supreme Court of Florida | 1971 Fla. LEXIS 3605

road and bridge fund required by Florida Statutes § 129.01, F.S.A. Alachua County has, and does not seek
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City of Orlando v. Cnty. of Orange, 264 So. 2d 844 (Fla. 5th DCA 1972).

Published | Florida 5th District Court of Appeal | 1972 Fla. App. LEXIS 6560

transferred to the county’s road and bridge fund. See Section 129.01(2) (e), F.S.1969, F.S.A., for statutory authority
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S. Owners Ins. Co. v. Cooperativa De Seguros Multiples, 143 So. 3d 439 (Fla. 5th DCA 2014).

Published | Florida 5th District Court of Appeal

operations.” 9A Steven Plitt et al., Couch on Insurance § 129:1 (3d ed. 2013) (footnote omitted). The Florida courts
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Alachua Cnty., etc. v. Clovis Watson, Jr., etc. (Fla. 2022).

Published | Supreme Court of Florida

...The budgeting sections of chapter 30 explicitly refer to and incorporate portions of chapter 129. 2 We start there. A In Florida, we have long had a “budget system for the control of the finances of the boards of county commissioners of the several counties of the state.” § 129.01, Fla....
...get away from anything that savors of a spendthrift policy, and reduce income and outgo to a common level.”). That means, each year, a budget “must be prepared, summarized, and approved by the board of county commissioners of each county.” § 129.01(2)(a), Fla....
....”). (Chapter 129 is entitled “County Annual Budget.”) -3- 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.” § 129.01(2)(b). Chapter 129 defines and limits the kinds of reserves each county can set aside for projected expenses. § 129.01(2)(c). It allows the county to make an appropriation for the payment of its outstanding debts. § 129.01(2)(d). And it sets out how and under what circumstances budget surpluses can be carried over at the end of each fiscal year. § 129.01(2)(e). The statute provides “specific directions and requirements” about what each county’s budget must include....
...to the board of county commissioners, must be in sufficient detail and contain such information as the board of county commissioners may require in furtherance of their powers and responsibilities provided in ss. 125.01(1)(q), (r), and (v), and (6) and 129.01(2)(b).” § 129.021....
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Ago (Fla. Att'y Gen. 2001).

Published | Florida Attorney General Reports

...19 Question Two In light of the answer to Question One, no response to this question is necessary. Sincerely, Robert A. Butterworth Attorney General RAB/tgh 1 Section 125.01 (1), Fla. Stat. 2 367 So.2d 207 (Fla. 1978). 3 Id . at 211. 4 436 So.2d 299 (Fla. 5th DCA 1983). 5 Section 129.01 (1), Fla....
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Ago (Fla. Att'y Gen. 2002).

Published | Florida Attorney General Reports

for rev. den., 446 So.2d 99 (Fla. 1984). 6 Section 129.01(1), Fla. Stat. 7 Section 200.011, Fla. Stat
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Charlotte Cnty. Bd. of Cnty. Commissioners v. Taylor, 650 So. 2d 146 (Fla. Dist. Ct. App. 1995).

Published | District Court of Appeal of Florida | 1995 Fla. App. LEXIS 789

...The appellee’s complaint for declaratory judgment alleged that the amendment violated article VIII, section 1(g), Florida Constitution, in that: (a) the exclusive manner for setting countywide millage rates is provided in sections 200.001(1) and 200.065, Florida Statutes (1991), and (b) section 129.01(1), Florida Statutes (1991), requires the county to annually prepare a budget for such as may be required by law or by sound financial practices and generally accepted accounting principles....
...The amendment is therefore unconstitutional. Chapter 129 establishes a budget system for each county and sets forth how it shall be prepared, approved, and adopted. The budget controls the levy of taxes and the expenditure of money for all county purposes. § 129.01, Fla.Stat....
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Ago (Fla. Att'y Gen. 2001).

Published | Florida Attorney General Reports

...y criteria. The court stated: "Chapter 129 establishes a budget system for each county and sets forth how it shall be prepared, approved, and adopted. The budget controls the levy of taxes and the expenditure of money for all county purposes. § 129.01 , Fla....
...nce such an amendment would conflict with the provisions of Chapters 129 and 200 , Florida Statutes, which set forth the manner for the adoption of a county budget and county millage rates. Sincerely, Robert A. Butterworth Attorney General RAB/tjw 1 Section 129.01 (1), Fla....
...den ., 446 So.2d 99 (Fla. 1984). 4 See, Art. VIII , s. 1 (g), Fla. Const., stating that charter counties "shall have all powers of local self-government not inconsistent with general law[.]" And see, State v. Sarasota County, 549 So.2d 659 (Fla. 1989). 5 Section 129.01 (1), Fla....
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St. Paul Fire & Marine Ins. v. Sea Quest Int'l, Inc., 676 F. Supp. 2d 1306 (M.D. Fla. 2009).

Published | District Court, M.D. Florida | 2009 U.S. Dist. LEXIS 117631

Russ & Thomas F. Segalla, Couch on Insurance § 129:1 (3d ed. 2005)). While the court in J.S.U.B. retreated
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Ago (Fla. Att'y Gen. 1979).

Published | Florida Attorney General Reports

...77-165, Laws of Florida, now codified as s. 339.083, F. S., requires each county to establish and maintain a transportation trust fund for all transportation related revenues and expenditures. All funds received by a county for transportation shall be deposited into this fund. Section 129.01 , F. S., establishes a budget system for the control of the finances of the boards of county commissions of the several counties of the state and specifically provides for a county transportation trust fund under s. 129.01 (1)(b)....
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Bd. of Cnty. Commissioners v. McKeever, 436 So. 2d 299 (Fla. Dist. Ct. App. 1983).

Published | District Court of Appeal of Florida | 1983 Fla. App. LEXIS 22564

...Chapter 129, Florida Statutes, establishes a budget system for county governments and mandates that the county commission prepare, approve, adopt and execute “for each fiscal year” an annual budget “for such funds as may be required by law or by sound financial practices and generally accepted accounting principles.” § 129.01(1), Fla.Stat. This budget controls “the levy of *302 taxes and the expenditure of money for all county purposes during the ensuing fiscal year.” Id. Section 129.011(1), which permits consolidation of separate budgetary funds into a single general fund, contains the following exception for the County Transportation Trust Fund: [T]he road and bridge tax shall be levied under s.336.59 and all revenu...
...unity to be heard is provided to the citizenry, may adopt a resolution or ordinance finally setting the millage rate. We believe that this statutory scheme contemplates the annual preparation and adoption of a budget and the fixing of millage rates. § 129.01(1), Fla.Stat....
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City of Waldo v. Alachua Cnty., 239 So. 2d 63 (Fla. Dist. Ct. App. 1970).

Published | District Court of Appeal of Florida | 1970 Fla. App. LEXIS 5714

are involved in this suit are as follows: “Section 129.01 ‘There is hereby established a budget system
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Ago (Fla. Att'y Gen. 1991).

Published | Florida Attorney General Reports

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

This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney. For legal consultation, call 904-383-7448.