Question

 

Annually the County approves a budget after an extensive public input process. If they approved a budget and based the tax rate on that budget how do they annually exceed the budgeted revenues and expenses ?

 

Answer

 

Florida Statutes specifically direct that, upon the final adoption of the budgets, the budgets shall regulate the expenditures of the County and the itemized estimates of expenditures shall have the effect of fixed appropriations and shall not be amended or altered or exceeded except as provided by the Statutes.
The Board of County Commissioners at any time within a fiscal year may amend a budget as follows:

Appropriations for expenditures in any fund may be decreased and other appropriations in the same fund correspondingly increased with the approval of the Board provided that the total appropriations of the fund are not changed.

Appropriations from the reserve for contingencies may be made to increase the appropriation for any particular expense in the same fund for any lawful purpose. Expenditures can not be charged directly to the reserve for contingencies.

The reserve for future construction and improvements may be appropriated by the Board for the purpose(s) for which the reserve was established.

A receipt 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, upon approval by the Board, be appropriated and expended for that purpose. Such receipts and appropriations shall be added to the budget of the proper fund.

Increased receipts for enterprise or proprietary funds received for a particular purpose may, upon approval by the Board, be appropriated and expended for that purpose.