Florida Statute 129.06 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XI
COUNTY ORGANIZATION AND INTERGOVERNMENTAL RELATIONS

Chapter 129
COUNTY ANNUAL BUDGET

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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.

(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

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

Court: Fla. Dist. Ct. App. | Date Filed: 2024-02-22T00:00:00-08:00

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

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

Court: Fla. | Date Filed: 2022-01-26T23:53:00-08:00

Snippet: out in section 129.06, the provision at the center of this case. Section 129.06 starts from the…or increased receipts. § 129.06(3). The last piece of section 129.06 relevant to this case is the…be amended as provided for county budgets in s. 129.06(2).”); § 30.49(8) (“[Budget items] shall be subject… the budget is modified as provided in section 129.06, to which we will turn soon. § 129.07. But first…exceeded except as provided in this chapter.” § 129.06(1). The statute lays out five ways a county

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: Fla. Dist. Ct. App. | Date Filed: 2019-09-20T00:53:00-07:00

Snippet: prohibition upon such transfers is found in section 129.06(5), Florida Statutes, which provides: Any …the board of county commissioners. Section 129.06(5) clearly prohibits so called “lame duck” sheriffs

Diana Jelic v. LaSalle Bank, National Association

Court: Fla. Dist. Ct. App. | Date Filed: 2015-03-25T00:00:00-07:00

Citation: 160 So. 3d 127

Snippet: executed on August 10, 2009, more than *129 six months after Bank filed its foreclosure complaint

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

Court: Fla. Dist. Ct. App. | Date Filed: 2014-04-16T00:00:00-07:00

Citation: 183 So. 3d 391

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: Fla. Dist. Ct. App. | Date Filed: 2012-12-19T00:00:00-08:00

Citation: 103 So. 3d 256

Snippet: the amount of $428,129.06. Garnishee in good faith has retained the sum of 428, 129.06 in accordance with…indebted to Defendant ... in the amount of $428,129.06.” Appellee’s reply, however, averred further: To… indebtedness to [Defendant] in the sum of $428,129.06 without a claim for set-off’ and that appellee’

Ago

Court: Fla. Att'y Gen. | Date Filed: 1994-11-16T23:53:00-08:00

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

Ago

Court: Fla. Att'y Gen. | Date Filed: 1994-03-20T23:53:00-08:00

Snippet: its budget for the current fiscal year, section 129.06(2), Fla. Stat. (1993), authorizes the board of … power to provide and regulate roads. 7 Cf., s. 129.06(2)(a), Fla. Stat. (1993), authorizing the board

BOARD OF COUNTY COMM'RS v. Sawyer

Court: Fla. | Date Filed: 1993-06-03T00:53:00-07:00

Citation: 620 So. 2d 757

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

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Court: Fla. Att'y Gen. | Date Filed: 1992-12-14T23:53:00-08:00

Snippet: County QUESTION: Do the restrictions contained in s. 129.06(5), F.S., apply to a fee officer as defined in …F.S.? SUMMARY: The restrictions contained in s. 129.06(5), F.S., do not apply to a fee officer as defined…approved by the board of county commissioners. Section 129.06(5), F.S., provides: Any county constitutional…218.35(3), (4), Florida Statutes (1975). Section 129.06(5), F.S., places restrictions on county constitutional…rather than a budget officer, the provisions of s. 129.06(5), F.S., by its own terms, would not be applicable

Sawyer v. Board of County Commissioners

Court: Fla. Dist. Ct. App. | Date Filed: 1992-03-20T00:00:00-08:00

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

Snippet: „ §§ 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); 939.01

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Court: Fla. Att'y Gen. | Date Filed: 1991-08-01T00:53:00-07:00

Snippet: within the authority granted in s. 129.06[2][a]-[d], F.S.). 10 Section 129.06(3)(a) and (b), F.S. 11 Section…requests and complaints from the public.7 Section 129.06(1), F.S., provides that: Upon the final adoption… regard to the amendment of a county budget, s. 129.06(2), F.S., states: The board at any time within …Pursuant to the clear legislative expression in s. 129.06(1), F.S., that this process be exclusive, other…are not authorized except within the terms of s. 129.06(3)(a) and (b), F.S.,10 supra. In AGO 57-51 a county

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

Court: Fla. Dist. Ct. App. | Date Filed: 1989-06-01T00:53:00-07:00

Citation: 543 So. 2d 883

Snippet: x27;s fees. Appellant looks through section 373.129(6), Florida Statutes, which permits the pursuit of

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Court: Fla. Att'y Gen. | Date Filed: 1982-10-25T00:53:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 1980-05-21T00:53:00-07:00

Citation: 383 So. 2d 1137

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

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

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