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Florida Statute 129.06 | Lawyer Caselaw & Research
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The 2024 Florida Statutes

Title XI
COUNTY ORGANIZATION AND INTERGOVERNMENTAL RELATIONS
Chapter 129
COUNTY ANNUAL BUDGET
View Entire Chapter
F.S. 129.06
129.06 Execution and amendment of budget.
(1) Upon the final adoption of the budgets as provided in this chapter, the budgets so adopted must regulate expenditures of the county and each special district included within the county budget, and the itemized estimates of expenditures must have the effect of fixed appropriations and may not be amended, altered, or exceeded except as provided in this chapter.
(a) The modified-accrual basis or accrual basis of accounting must be followed for all funds in accordance with generally accepted accounting principles.
(b) The cost of the investments provided in this chapter, or the receipts from their sale or redemption, may not be treated as expense or income, and the investments on hand at the beginning or end of each fiscal year must be carried as separate items at cost in the fund balances; however, the amounts of profit or loss received on their sale must be treated as income or expense, as applicable.
(2) The board at any time within a fiscal year may amend a budget for that year, and may within the first 60 days of a fiscal year amend the budget for the prior fiscal year, as follows:
(a) Appropriations for expenditures within any fund may be decreased or increased by motion recorded in the minutes if the total appropriations of the fund does not change. The board of county commissioners may establish procedures by which the designated budget officer may authorize budget amendments if the total appropriations of the fund does not change.
(b) Appropriations from the reserve for contingencies may be made to increase the appropriation for any particular expense in the same fund, or to create an appropriation in the fund for any lawful purpose, but expenditures may not be charged directly to the reserve for contingencies.
(c) The reserve for future construction and improvements may be appropriated by resolution of the board for the purposes for which the reserve was made.
(d) A receipt of a nature from a source not anticipated in the budget and received for a particular purpose, including but not limited to grants, donations, gifts, or reimbursement for damages, may, by resolution of the board spread on its minutes, be appropriated and expended for that purpose, in addition to the appropriations and expenditures provided for in the budget. Such receipts and appropriations must be added to the budget of the proper fund. The resolution may amend the budget to transfer revenue between funds to properly account for unanticipated revenue.
(e) Increased receipts for enterprise or proprietary funds received for a particular purpose may, by resolution of the board spread on its minutes, be appropriated and expended for that purpose, in addition to the appropriations and expenditures provided for in the budget. The resolution may amend the budget to transfer revenue between funds to properly account for increased receipts.
(f) Unless otherwise prohibited by law, if an amendment to a budget is required for a purpose not specifically authorized in paragraphs (a)-(e), the amendment may be authorized by resolution or ordinance of the board of county commissioners adopted following a public hearing.
1. The public hearing must be advertised at least 2 days, but not more than 5 days, before the date of the hearing. The advertisement must appear in a newspaper of paid general circulation and must identify the name of the taxing authority, the date, place, and time of the hearing, and the purpose of the hearing. The advertisement must also identify each budgetary fund to be amended, the source of the funds, the use of the funds, and the total amount of each fund’s appropriations.
2. If the board amends the budget pursuant to this paragraph, the adopted amendment must be posted on the county’s official website within 5 days after adoption and must remain on the website for at least 2 years.
(3) Only the following transfers may be made between funds:
(a) Transfers to correct errors in handling receipts and disbursements.
(b) Budgeted transfers.
(c) Transfers to properly account for unanticipated revenue or increased receipts.
(4) All unexpended balances of appropriations at the end of the fiscal year shall revert to the fund from which the appropriation was made, but reserves for sinking funds and for future construction and improvements may not be diverted to other purposes.
(5) Any county constitutional officer whose budget is approved by the board of county commissioners, who has not been reelected to office or is not seeking reelection, shall be prohibited from making any budget amendments, transferring funds between itemized appropriations, or expending in a single month more than one-twelfth of any itemized approved appropriation, following the date he or she is eliminated as a candidate or October 1, whichever comes later, without approval of the board of county commissioners.
History.s. 6, ch. 6814, 1915; RGS 1529; CGL 2307; s. 5, ch. 26874, 1951; s. 2, ch. 78-157; s. 2, ch. 88-85; s. 1, ch. 93-109; s. 828, ch. 95-147; s. 5, ch. 96-324; s. 12, ch. 2001-252; s. 8, ch. 2011-144; s. 7, ch. 2019-15.

F.S. 129.06 on Google Scholar

F.S. 129.06 on Casetext

Amendments to 129.06


Arrestable Offenses / Crimes under Fla. Stat. 129.06
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 129.06.



Annotations, Discussions, Cases:

Cases Citing Statute 129.06

Total Results: 20

Village of Palmetto Bay, Florida v. Miami-Dade County, Florida

Court: District Court of Appeal of Florida | Date Filed: 2024-12-04

Snippet: than resolution. See § 129.06(2), Fla. Stat. (2021). To that end, section 129.06(2)(c) provides that “[t]he

SANDRA LEFTWICH v. WAL-MART STORES EAST, LP AND THOMAS SCHOENDORF

Court: District Court of Appeal of Florida | Date Filed: 2024-02-22

Snippet: area.” See Oliver, 291 So. 3d at 129. 6 through the exact spot where

Alachua County, etc. v. Clovis Watson, Jr., etc.

Court: Supreme Court of Florida | Date Filed: 2022-01-27

Snippet: be amended as provided for county budgets in s. 129.06(2).”); § 30.49(8) (“[Budget items] shall be subject

Alachua County, a charter county and political subdivision of the State of Florida v. Sadie Darnell, in her official capacity as Sheriff of Alachua County, Florida

Court: District Court of Appeal of Florida | Date Filed: 2019-09-20

Snippet: prohibition upon such transfers is found in section 129.06(5), Florida Statutes, which provides: Any

San Francisco Distribution Center, LLC v. Stonemason Partners, LP

Court: District Court of Appeal of Florida | Date Filed: 2014-04-16

Citation: 183 So. 3d 391, 2014 WL 1491633, 2014 Fla. App. LEXIS 5554

Snippet: DCA 1975) (same, citing Hutchison, 259 So.2d at 129).6 Further speculation would follow regarding the

Southern Sky Air & Tours, LLC v. Arrow Energy, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2012-12-19

Citation: 103 So. 3d 256, 2012 Fla. App. LEXIS 21773, 2012 WL 6601367

Snippet: the amount of $428,129.06. Garnishee in good faith has retained the sum of 428, 129.06 in accordance with

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Court: Florida Attorney General Reports | Date Filed: 1994-11-17

Snippet: Section 129.03(3)(a), Fla. Stat. (1993). 8 Section 129.06(1)(b), Fla. Stat. (1993). 9 See, Op. Att'y Gen

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Court: Florida Attorney General Reports | Date Filed: 1994-03-21

Snippet: its budget for the current fiscal year, section 129.06(2), Fla. Stat. (1993), authorizes the board of

BOARD OF COUNTY COMM'RS v. Sawyer

Court: Supreme Court of Florida | Date Filed: 1993-06-03

Citation: 620 So. 2d 757, 1993 WL 184570

Snippet: expenses that lead to property forfeiture); § 373.129(6), Fla. Stat. (1989) (State may recover investigative

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Court: Florida Attorney General Reports | Date Filed: 1992-12-15

Snippet: County QUESTION: Do the restrictions contained in s. 129.06(5), F.S., apply to a fee officer as defined in

Sawyer v. Board of County Commissioners

Court: District Court of Appeal of Florida | Date Filed: 1992-03-20

Citation: 596 So. 2d 475, 1992 Fla. App. LEXIS 2803

Snippet: g„ §§ 27.56(1)(a); 45.061(3)(a); 253.03(13); 373.129(6); 489.132(3) 631.54(5); 895.05(7); 895.07(8); 939

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Court: Florida Attorney General Reports | Date Filed: 1991-08-01

Snippet: requests and complaints from the public.7 Section 129.06(1), F.S., provides that: Upon the final adoption

Governing Bd. of St. Johns River Water Management Dist. v. Lake Pickett Ltd.

Court: District Court of Appeal of Florida | Date Filed: 1989-06-01

Citation: 543 So. 2d 883, 14 Fla. L. Weekly 1341, 1989 Fla. App. LEXIS 3058, 1989 WL 56314

Snippet: attorney's fees. Appellant looks through section 373.129(6), Florida Statutes, which permits the pursuit of

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Court: Florida Attorney General Reports | Date Filed: 1982-10-25

Snippet: law as the county annual budget. Pursuant to s 129.06(1), F.S., the itemized estimates of expenditures

Miller v. Agrico Chemical Co.

Court: District Court of Appeal of Florida | Date Filed: 1980-05-21

Citation: 383 So. 2d 1137, 1980 Fla. App. LEXIS 16769

Snippet: Ed. 411 (1886); Tennessee v. Whitworth, 117 U.S. 129, 6 S.Ct. 645, 29 L.Ed. 830 (1886). Here the Department

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Court: Florida Attorney General Reports | Date Filed: 1978-12-29

Snippet: appropriated for such a purpose were insufficient. See s.129.06(2), F. S., which provides in pertinent part that

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Court: Florida Attorney General Reports | Date Filed: 1977-06-20

Snippet: acting as the ex officio county auditor, and ss. 129.06 and 129.08, F. S., as to the duties and expenditure

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Court: Florida Attorney General Reports | Date Filed: 1976-08-10

Snippet: accurate picture of county financial accounts, see s. 129.06(1)(a), F. S., and facilitate the filing of the

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Court: Florida Attorney General Reports | Date Filed: 1974-10-04

Snippet: commissioners. It should be noted, however, that under s. 129.06(2)(a), F.S., the board of county commissioners

Board of County Commissioners v. Hendry

Court: District Court of Appeal of Florida | Date Filed: 1974-09-30

Citation: 301 So. 2d 483, 1974 Fla. App. LEXIS 8583

Snippet: procedures provided in F.S. A. 30.50(4) and F.S.A. 129.06. It is well settled law in Florida that mandamus