Florida Statutes

Fla. Stat. § 129.02 (2025)

Requisites of budgets.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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129.02 Requisites of budgets.—Each budget shall conform to the following specific directions and requirements:

(1) General fund budget shall contain an estimate of receipts by source, including any taxes now or hereafter authorized by law to be levied for any countywide purpose, except those countywide purposes provided for in the budgets enumerated below, any tax millage limitation to the contrary notwithstanding, and including any balance brought forward as provided herein; and an itemized estimate of expenditures that will need to be incurred to carry on all functions and activities of the county government now or hereafter authorized by law, except those functions and activities provided for in the budgets enumerated below, and of unpaid vouchers of the general fund; also of the reserve for contingencies and of the balances, as hereinbefore provided, which should be carried forward at the end of the year.

(2) The County Transportation Trust Fund budget shall contain an estimate of receipts by source and balances as provided herein, and an itemized estimate of expenditures that need to be incurred to carry on all work on roads and bridges in the county except that provided for in the capital outlay reserve fund budget and in district budgets pursuant to this chapter, and of unpaid vouchers of the County Transportation Trust Fund; also of the reserve for contingencies and the balance, as hereinbefore provided, which should be carried forward at the end of the year.

(3) The budget for the county fine and forfeiture fund shall contain an estimate of receipts by source and balances as provided herein, and an itemized estimate of expenditures that need to be incurred to carry on all criminal prosecution, and all other law enforcement functions and activities of the county now or hereafter authorized by law, and of indebtedness of the county fine and forfeiture fund; also of the reserve for contingencies and the balance, as hereinbefore provided, which should be carried forward at the end of the year.

(4)(a) Capital outlay reserve fund budget shall contain an estimate of receipts by source, including any taxes authorized by law to be levied for that purpose, and including any balance brought forward as provided for herein; and an itemized estimate of expenditures for capital purposes to give effect to general improvement programs. It shall be a plan for the expenditure of funds for capital purposes, showing as income the revenues, special assessments, borrowings, receipts from sale of capital assets, free surpluses, and down payment appropriation to be applied to the cost of a capital project or projects, expenses of issuance of obligations, engineering, supervision, contracts, and any other related expenditures. It may contain also an estimate for the reserves as hereinbefore provided and for a reserve for future construction and improvements. No expenditures or obligations shall be incurred for capital purposes except as appropriated in this budget, except for the preliminary expense of plans, specifications and estimates.

(b) Under the provision herein set forth, a separate capital budget may be adopted for each special district included within the county budget, or a consolidated capital budget may be adopted providing for the consolidation of capital projects of the county and of the special districts included within the county budget into one budget, treating borrowed funds and other receipts as special revenue earmarked for capital projects as separately itemized appropriation for each district special project or county project, as the case may be.

(c) Any funds in the capital budget not required to meet the current construction cost of any project may be invested in any securities of the Federal Government or in securities of any county of the state pledging the full faith and credit of such county or pledging such county’s share of the gas tax provided for in s. 16, Art. IX of the State Constitution of 1885 as adopted by the State Constitution or in s. 9, Art. XII of the State Constitution.

(5) A bond interest and sinking fund budget shall be made for each county and for each special district included within the county budget having bonds outstanding. The budget shall contain an estimate of receipts by source, including any taxes authorized by law to be levied for that purpose, and including any balances brought forward as provided herein; and an itemized estimate of expenditures and reserves as follows: The bond interest and principal maturities in the year for which the budget is made shall be determined and estimates for expenses connected with the payments of such bonds and coupons, commissions of the tax collector, and of the property appraiser, and expenses of refunding operations, if any are contemplated, shall be appropriated. A sufficient “cash balance to be carried over” may be reserved as set forth hereinbefore. The sinking fund requirements provided for in the said reserve may be carried over either in cash or in securities of the Federal Government and of the local governments in Florida, or both.

(6) For each special district included within the county budget, the budget must show 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). The amount available from taxation and other sources, including balances brought forward from prior fiscal years, must equal the total appropriations for expenditures and reserves. The budget must include expenditures necessary to carry on all functions and activities of the special district as provided by law, including the indebtedness of the special district and the provision for required reserves.

History.—s. 2, ch. 6814, 1915; RGS 1525; CGL 2303; s. 2, ch. 26874, 1951; s. 10, ch. 27991, 1953; s. 18, ch. 69-216; s. 1, ch. 77-102; s. 73, ch. 79-400; s. 4, ch. 96-324; s. 53, ch. 2004-265; s. 5, ch. 2011-144.

Notes of Decisions

Cited in 4 cases (1 in the last 5 years), 1970–2022 · leading case: Bd. of Cnty. Commissioners v. McKeever, 436 So. 2d 299 (Fla. 5th DCA 1983).

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Bd. of Cnty. Commissioners v. McKeever, 436 So. 2d 299 (Fla. 5th DCA 1983). “Section 129.02(2) provides in relevant part that: The County Transportation Trust Fund budget shall contain an estimate of receipts by source .”

City of Waldo v. Alachua Cnty., 239 So. 2d 63 (Fla. 1st DCA 1970). “Section 129.02 of the statute which specifies the requisites of a county budget provides in pertinent part as follows: “(2) The road and bridge fund budget shall contain an estimate of receipts by source and balances as provided herein, and an itemized estimate of expenditures…”

Alachua Cnty., etc. v. Clovis Watson, Jr., etc. (Fla. 2022). · cites it 4× “§ 129.02. The county must provide “an estimate of receipts by source and balances” for its general fund budget, the County Transportation Trust Fund budget, the budget for the county’s fine and forfeiture fund, and its capital outlay reserve fund budget.”

Town of Palm Beach v. Palm Beach Cnty., 8 Fla. Supp. 2d 35 (Fla. Cir. Ct. 1984). · cites it 2× “The County has, pursuant to Section 129.02(2), Florida Statutes, set up and maintained for each of the years in question a budgetary fund known as the County Transportation Trust Fund.”

— 129.02(1) — 1 case

Alachua Cnty., etc. v. Clovis Watson, Jr., etc. (Fla. 2022). “§ 129.02. The county must provide “an estimate of receipts by source and balances” for its general fund budget, the County Transportation Trust Fund budget, the budget for the county’s fine and forfeiture fund, and its capital outlay reserve fund budget.”

— 129.02(2) — 2 cases

Town of Palm Beach v. Palm Beach Cnty., 8 Fla. Supp. 2d 35 (Fla. Cir. Ct. 1984). “The County has, pursuant to Section 129.02(2), Florida Statutes, set up and maintained for each of the years in question a budgetary fund known as the County Transportation Trust Fund.”

— 129.02(3) — 1 case

— 129.02(6) — 1 case

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