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Florida Statute 129.06 - Full Text and Legal Analysis
Florida Statute 129.06 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 129.06 Case Law from Google Scholar Google Search for Amendments to 129.06

The 2025 Florida Statutes

Title XI
COUNTY ORGANIZATION AND INTERGOVERNMENTAL RELATIONS
Chapter 129
COUNTY ANNUAL BUDGET
View Entire Chapter
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 CourtListener

Amendments to 129.06


Annotations, Discussions, Cases:

Cases Citing Statute 129.06

Total Results: 8  |  Sort by: Relevance  |  Newest First

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Oak Ford Owners Ass'n v. Auto-Owners Ins., 510 F. Supp. 2d 812 (M.D. Fla. 2007).

Cited 1 times | Published | District Court, M.D. Florida | 2007 U.S. Dist. LEXIS 14453, 2007 WL 676193

(Dkt. 1, Exh. 5 at 1). See 9 Couch on Insurance § 129:6 (Lee R. Russ & Thomas F. Segalla eds., 3d ed.2004)
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Alachua Cnty., a charter Cnty. & political subdivision of the State of Florida v. Sadie Darnell, in her Off. capacity as Sheriff of Alachua Cnty., Florida (Fla. 1st DCA 2019).

Published | Florida 1st District Court of Appeal

...must include authority over her budget and office’s expenditures. Second, there is no statutory requirement that the Sheriff seek Board approval prior to transferring funds between objects. The only prohibition upon such transfers is found in section 129.06(5), Florida Statutes, which provides: 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...
...le 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. Section 129.06(5) clearly prohibits so called “lame duck” sheriffs from transferring funds between objects without first seeking Board approval....
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Ago (Fla. Att'y Gen. 1994).

Published | Florida Attorney General Reports

Section 129.03(3)(a), Fla. Stat. (1993). 8 Section 129.06(1)(b), Fla. Stat. (1993). 9 See, Op. Att'y
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Ago (Fla. Att'y Gen. 1994).

Published | Florida Attorney General Reports

in its budget for the current fiscal year, section 129.06(2), Fla. Stat. (1993), authorizes the board
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Alachua Cnty., etc. v. Clovis Watson, Jr., etc. (Fla. 2022).

Published | Supreme Court of Florida

...See, e.g., § 30.49(1), Fla Stat. (2020) (“Pursuant to s. 129.03(2), each sheriff shall annually prepare and submit to the board of county commissioners a proposed budget . . . .”); § 30.50(4) (“ [T]he budget may be amended as provided for county budgets in s. 129.06(2).”); § 30.49(8) (“[Budget items] shall be subject to the same provisions of law as the county annual budget ....
...And, by October 15 of each year, the county submits a final budget, along with other economic data, to the Office of Economic and Demographic Research. § 129.03(3)(d). It is unlawful for a county to exceed a budget that has been finalized this way, unless the budget is modified as provided in section 129.06, to which we will turn soon....
...county jail. § 129.08. In this way, the statute gives each county, and the individual members of the board of county commissioners, an incentive to ensure that any adjustments to the budget are made a certain way—the way, that is, set out in section 129.06, the provision at the center of this case. Section 129.06 starts from the premise that, “[u]pon 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.” § 129.06(1). The statute lays out five ways a county may change the fixed appropriations reflected in the budget without holding a public hearing and, after such a hearing, adopting a resolution. § 129.06(2)....
...Even with found money, the county must adhere to budgeting protocol. A receipt “received for a particular purpose . . . [may] be appropriated and expended for that purpose,” but “[s]uch receipts and appropriations must be added to the budget of the proper fund.” § 129.06(2)(d)....
...Unless it is provided for in the budget, including by amendment in any of the ways explained above, a transfer between funds may be made only if it is to correct an error in handling receipts and disbursements, or to properly account for unanticipated revenue or increased receipts. § 129.06(3). The last piece of section 129.06 relevant to this case is the so- called “lame duck” provision....
...(b) where the governing body has decided that periodic determination of revenues earned, expenses incurred and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes.”). - 10 - § 129.06(5). Of note, this law prohibits the constitutional officers to whom it is addressed “from making any budget amendments” along the lines outlined elsewhere in section 129.06, not just from “transferring funds between itemized appropriations.” Id. B Sheriffs are, in sixty-six of Florida’s sixty-seven counties, duly elected constitutional officers.8 Chapter...
...Alachua Cnty., Fla. v. Darnell, No. 01-2017-CA-521, 2018 WL 11189988, at *1 (Fla. 8th Cir. Ct. Jan. 5, 2018). The First District agreed. Its decision rested on three points: section 30.53 preserves sheriffs’ independence; the “lame duck” provision of section 129.06(5) specifies the only situation where the sheriff needs board approval for a transfer; and Weitzenfeld v. Dierks, 312 So....
...So, the Sheriff must follow the budgetary amendment process established by the Legislature when seeking to transfer money between objects in his budget. B But, says the Sheriff, what about the “lame duck” provision of section 129.06(5)? In providing that “any constitutional officer ....
...Cnty. v. Darnell, 301 So. 3d 1027, 1029 (Fla. 1st DCA 2019) (citation omitted) (quoting Moonlit Waters, 666 So. 2d at 900). The expressio unius canon, also called the “negative implication” canon, does support the Sheriff’s reading of section 129.06(5) if that provision is considered by itself, but—and this is the matter before us—it does not supply the meaning of that provision in the context of the whole text at issue. The Legislature did not write section 129.06(5) on a blank slate in 1988....
...upon) a sheriff in a limited circumstance: when he or she “has not - 25 - been reelected to office or is not seeking reelection . . . following the date he or she is eliminated as a candidate or October 1, whichever comes later.” § 129.06(5). Reading the lame duck provision to limit specifically the budget-amending authority only of lame duck sheriffs spares much of the rest of chapter 129 from obsolescence....
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Vill. of Palmetto Bay, Florida v. Miami-Dade Cnty., Florida (Fla. 3d DCA 2024).

Published | Florida 3rd District Court of Appeal

...As the trial court correctly observed, two alternative independent bases support the County’s course of conduct. First, Florida law sets forth a de facto exception to the general rule that appropriation must be made by ordinance, rather than resolution. See § 129.06(2), Fla. Stat. (2021). To that end, section 129.06(2)(c) provides that “[t]he reserve for future construction and improvements may be appropriated by resolution of the board for the purposes for which the reserve was made.” § 129.06(2)(c), Fla....
...12 Department of Transportation and Public Works Road Impact Fee Program for the Bridge Project. The Board was authorized by both statute and Charter to adopt an ordinance amending the fiscal year 2020–2021 budget. § 129.06(2), Fla....
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Ago (Fla. Att'y Gen. 1992).

Published | Florida Attorney General Reports

Honorable Douglas Dixon Clerk of Circuit Court Saint Lucie County QUESTION: Do the restrictions contained in s. 129.06 (5), F.S., apply to a fee officer as defined in s. 218.31 (8), F.S.? SUMMARY: The restrictions contained in s. 129.06 (5), F.S., do not apply to a fee officer as defined in s. 218.31 (8), F.S., whose budget is not approved by the board of county commissioners. Section 129.06 (5), F.S., provides: 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 amendme...
...the fiscal year of the budget and to make an annual report of his finances upon the close of each fiscal year to the county fiscal officer for inclusion in the annual financial report of the county. Section 218.35 (3), (4), Florida Statutes (1975). Section 129.06 (5), F.S., places restrictions on county constitutional officers whose budgets are approved by the board of county commissioners when such officers have not been reelected to office or are not seeking reelection....
...Where the language of a statute is clear on its face, it must be given its plain and ordinary meaning. 10 While the clerk of the circuit court is a county constitutional officer, to the extent that he operates his office as a fee officer rather than a budget officer, the provisions of s. 129.06 (5), F.S., by its own terms, would not be applicable. Therefore, I am of the opinion that the restrictions contained in s. 129.06 (5), F.S., do not apply to fee officers as defined in s....
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Ago (Fla. Att'y Gen. 1991).

Published | Florida Attorney General Reports

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

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