CODING: Words stricken are deletions; words underlined are additions.





                                                  SENATE AMENDMENT

    Bill No. HB 2179, 1st Eng.

    Amendment No.    

                            CHAMBER ACTION
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11  Senator Brown-Waite moved the following amendment:

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13         Senate Amendment (with title amendment) 

14         On page 1, between lines 28 and 29,

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16  insert:

17         Section 3.  Section 129.06, Florida Statutes, is

18  amended to read:

19         129.06  Execution and amendment of budget.--

20         (1)  Upon the final adoption of the budgets as provided

21  in this chapter, the budgets so adopted shall regulate the

22  expenditures of the county and each special district included

23  within the county budget, and the itemized estimates of

24  expenditures shall have the effect of fixed appropriations and

25  shall not be amended, altered, or exceeded except as provided

26  in this chapter.

27         (a)  The modified-accrual basis or accrual basis of

28  accounting must be followed for all funds in accordance with

29  generally accepted accounting principles.

30         (b)  The cost of the investments provided in this

31  chapter, or the receipts from their sale or redemption, must

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                                                  SENATE AMENDMENT

    Bill No. HB 2179, 1st Eng.

    Amendment No.    





 1  not be treated as expense or income, but the investments on

 2  hand at the beginning or end of each fiscal year must be

 3  carried as separate items at cost in the fund balances;

 4  however, the amounts of profit or loss received on their sale

 5  must be treated as income or expense, as the case may be.

 6         (2)  The board at any time within a fiscal year may

 7  amend a budget for that year, and may within the first 60 days

 8  of a fiscal year amend the budget for the prior fiscal year,

 9  as follows:

10         (a)  Appropriations for expenditures in any fund may be

11  decreased and other appropriations in the same fund

12  correspondingly increased by motion recorded in the minutes,

13  provided that the total of the appropriations of the fund may

14  not be changed.  The board of county commissioners, however,

15  may establish procedures by which the designated budget

16  officer may authorize certain intradepartmental budget

17  amendments, provided that the total appropriation of the

18  department may not be changed.

19         (b)  Appropriations from the reserve for contingencies

20  may be made to increase the appropriation for any particular

21  expense in the same fund, or to create an appropriation in the

22  fund for any lawful purpose, but expenditures may not be

23  charged directly to the reserve for contingencies.

24         (c)  The reserve for future construction and

25  improvements may be appropriated by resolution of the board

26  for the purposes for which the reserve was made.

27         (d)  A receipt of a nature from a source not

28  anticipated in the budget and received for a particular

29  purpose, including but not limited to grants, donations,

30  gifts, or reimbursement for damages, may, by resolution of the

31  board spread on its minutes, be appropriated and expended for

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                                                  SENATE AMENDMENT

    Bill No. HB 2179, 1st Eng.

    Amendment No.    





 1  that purpose, in addition to the appropriations and

 2  expenditures provided for in the budget. Such receipts and

 3  appropriations must be added to the budget of the proper fund.

 4  The resolution may amend the budget to transfer revenue

 5  between funds to properly account for unanticipated revenue.

 6         (e)  Increased receipts for enterprise or proprietary

 7  funds received for a particular purpose may, by resolution of

 8  the board spread on its minutes, be appropriated and expended

 9  for that purpose, in addition to the appropriations and

10  expenditures provided for in the budget.  The resolution may

11  amend the budget to transfer revenue between funds to properly

12  account for increased receipts.

13         (f)  If an amendment to a budget is required for a

14  purpose not specifically authorized in paragraphs (a)-(e),

15  unless otherwise prohibited by law, the amendment may be

16  authorized by resolution or ordinance of the board of county

17  commissioners adopted following a public hearing.  The public

18  hearing must be advertised at least 2 days, but not more than

19  5 days, before the date of the hearing. The advertisement must

20  appear in a newspaper of paid general circulation and must

21  identify the name of the taxing authority, the date, place,

22  and time of the hearing, and the purpose of the hearing.  The

23  advertisement must also identify each budgetary fund to be

24  amended, the source of the funds, the use of the funds, and

25  the total amount of each budget.

26         (3)  Only the following transfers may be made between

27  funds:

28         (a)  Transfers to correct errors in handling receipts

29  and disbursements.

30         (b)  Budgeted transfers.

31         (c)  Transfers to properly account for unanticipated

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                                                  SENATE AMENDMENT

    Bill No. HB 2179, 1st Eng.

    Amendment No.    





 1  revenue or increased receipts.

 2         (4)  All unexpended balances of appropriations at the

 3  end of the fiscal year shall revert to the fund from which the

 4  appropriation was made, but reserves for sinking funds and for

 5  future construction and improvements may not be diverted to

 6  other purposes.

 7         (5)  Any county constitutional officer whose budget is

 8  approved by the board of county commissioners, who has not

 9  been reelected to office or is not seeking reelection, shall

10  be prohibited from making any budget amendments, transferring

11  funds between itemized appropriations, or expending in a

12  single month more than one-twelfth of any itemized approved

13  appropriation, following the date he or she is eliminated as a

14  candidate or October 1, whichever comes later, without

15  approval of the board of county commissioners.

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17  (Redesignate subsequent sections.)

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20  ================ T I T L E   A M E N D M E N T ===============

21  And the title is amended as follows:

22         On page 1, line 7, after the semicolon

23

24  insert:

25         amending s. 129.06, F.S.; providing a procedure

26         by which counties may amend a prior year's

27         budget;

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