House Bill 2179er

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    2000 Legislature                     HB 2179, Second Engrossed



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  2         An act relating to school district revenue;

  3         amending s. 125.01, F.S.; limiting the ability

  4         of counties to levy school impact fees;

  5         providing for the distribution to school boards

  6         of certain funds appropriated in the General

  7         Appropriations Act; amending s. 129.06, F.S.;

  8         providing a procedure by which counties may

  9         amend a prior year's budget; providing for uses

10         of appropriated funds; providing an effective

11         date.

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13  Be It Enacted by the Legislature of the State of Florida:

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15         Section 1.  Subsection (8) is added to section 125.01,

16  Florida Statutes to read:

17         125.01  Powers and duties.--

18         (8)(a)  Counties are prohibited from levying any impact

19  fee for school purposes in an amount in excess of 37.5 percent

20  of any school impact fee which that county adopted by county

21  ordinance prior to May 1, 1999. If in any year the Legislature

22  appropriates an amount less than 62.5 percent of the total

23  impact-fee-for-school-purposes revenue collected in fiscal

24  year 1999-2000, a county may increase the county levied

25  portion to make up the difference.

26         (b)  State funds appropriated in lieu of impact fees

27  adopted by county ordinance prior to May 1, 1999 may be used

28  for the same purposes as impact fees for school purposes

29  levied by a county.

30         Section 2.    Funds appropriated in the General

31  Appropriation Act for the replacement of school impact fees


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    2000 Legislature                     HB 2179, Second Engrossed



  1  shall be distributed by the Department of Education to school

  2  boards on a pro-rata basis based on the amount of school

  3  impact fees which were enacted by county ordinance prior to

  4  May 1, 1999, and collected during the 1999-2000 fiscal year.

  5         Section 3.  Section 129.06, Florida Statutes, is

  6  amended to read:

  7         129.06  Execution and amendment of budget.--

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

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

10  expenditures of the county and each special district included

11  within the county budget, and the itemized estimates of

12  expenditures shall have the effect of fixed appropriations and

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

14  in this chapter.

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

16  accounting must be followed for all funds in accordance with

17  generally accepted accounting principles.

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

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

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

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

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

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

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

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

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

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

28  as follows:

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

30  decreased and other appropriations in the same fund

31  correspondingly increased by motion recorded in the minutes,


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    2000 Legislature                     HB 2179, Second Engrossed



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

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

  3  may establish procedures by which the designated budget

  4  officer may authorize certain intradepartmental budget

  5  amendments, provided that the total appropriation of the

  6  department may not be changed.

  7         (b)  Appropriations from the reserve for contingencies

  8  may be made to increase the appropriation for any particular

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

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

11  charged directly to the reserve for contingencies.

12         (c)  The reserve for future construction and

13  improvements may be appropriated by resolution of the board

14  for the purposes for which the reserve was made.

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

16  anticipated in the budget and received for a particular

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

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

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

20  that purpose, in addition to the appropriations and

21  expenditures provided for in the budget. Such receipts and

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

23  The resolution may amend the budget to transfer revenue

24  between funds to properly account for unanticipated revenue.

25         (e)  Increased receipts for enterprise or proprietary

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

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

28  for that purpose, in addition to the appropriations and

29  expenditures provided for in the budget.  The resolution may

30  amend the budget to transfer revenue between funds to properly

31  account for increased receipts.


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    2000 Legislature                     HB 2179, Second Engrossed



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

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

  3  unless otherwise prohibited by law, the amendment may be

  4  authorized by resolution or ordinance of the board of county

  5  commissioners adopted following a public hearing.  The public

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

  7  5 days, before the date of the hearing. The advertisement must

  8  appear in a newspaper of paid general circulation and must

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

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

11  advertisement must also identify each budgetary fund to be

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

13  the total amount of each budget.

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

15  funds:

16         (a)  Transfers to correct errors in handling receipts

17  and disbursements.

18         (b)  Budgeted transfers.

19         (c)  Transfers to properly account for unanticipated

20  revenue or increased receipts.

21         (4)  All unexpended balances of appropriations at the

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

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

24  future construction and improvements may not be diverted to

25  other purposes.

26         (5)  Any county constitutional officer whose budget is

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

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

29  be prohibited from making any budget amendments, transferring

30  funds between itemized appropriations, or expending in a

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


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    ENROLLED

    2000 Legislature                     HB 2179, Second Engrossed



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

  2  candidate or October 1, whichever comes later, without

  3  approval of the board of county commissioners.

  4         Section 4.  State funds appropriated in lieu of impact

  5  fees by a county ordinance which was publicly noticed prior to

  6  April 23, 2000 for hearing may be used for the same purposes

  7  as impact fees for school purposes levied by a county. If in

  8  any year the Legislature appropriates an amount less than 62.5

  9  percent of the total impact fee for school purposes revenue

10  collected in 1999-2000, or with respect to ordinances noticed

11  prior to April 23, 2000, for hearing, but adopted after May 1,

12  1999, the legislature appropriates an amount less than 62.5

13  percent of the total impact fee for school purposes revenue

14  which would have been collected in 1999-2000 if such ordinance

15  had been in effect, a county may increase the county levied

16  portion to make up the difference.

17         Section 5.  This act shall take effect July 1, 2000.

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