Okaloosa County BOCC — May 30, 2013 — BUDGET ADOPTION — reading text

by ordinance enacted by an affirmative vote of a majority plus one additional member of the Board. D.200 BUDGET ADOPTION 1) Budget Process – a. Initial Draft Budget - The Director is responsible for compiling the initial draft of the proposed annual budget for presentation to the Council prior to the date for submission of the annual budget proposal to the Board. This draft shall contain, at a minimum, the following items: i. Estimates of projected tax revenues for the budget period. ii. Budget information for all capital projects recommended by the Council for the budget year. iii. Detailed line items for all proposed expense categories. iv. Recommendations on staff positions and salary b. Council Review – The Council is responsible for conducting at least one public meeting each year on the proposed budget recommended by the Director before transmitting its proposed budget to the County Administrator. c. Board Review – The Director will present the Council’s budget recommendations to the County Administrator who will utilize the recommendation in preparing the budget submission to the Board during its budget review process. d. Council Review of Final Budget - The Director will present the budget approved by the Board to the Council within a timely period of the final approval. The Council shall review the approved budget to ensure conformity with the County Tourist Development Plan and the provisions of Section 125.0104, Florida Statutes. If the Council has any objections to the approved budget, the objection(s) shall be presented to the Board. e. Budget Modifications and Reserve Expenditures- The Director shall present to the Council any proposed modifications to approved budget line items or allocation of reserve funds during the course of the budget year which require Board action. The Council shall provide its recommendation on the proposed changes to the Board. 16  f. General Budget compilation and review by the Director and Council shall be governed by the relevant provisions of this Manual, county budget ordinances and policy and state revenue rules and statutes. 2) Strategic Marketing Plan a. In conjunction with the review of the proposed budget, the Director will be responsible for preparing a Strategic Marketing Plan, which shall set forth the proposed marketing activities and expenditures for those activities for the upcoming fiscal year. b. The Strategic Marketing Plan shall be presented to the Council for review and recommendation. The Council’s recommendations shall be presented to the Board for final approval in the form of a Resolution. c. All advertising/marketing expenditures made during the fiscal year shall be in conformity with the approved Strategic Marketing Plan and task order process. d. Any amendments to the Strategic Marketing Plan shall be reviewed and approved by the Council and the Council’s recommendations shall be presented to the Board for final approval in the form of a Resolution. D.300 ACCOUNTS The Director, after consulting with the Chief Financial Officer of the County, shall establish such accounts within the County accounting system as shall be determined to be appropriate. All present tourist development tax revenues and those carried forward from year-to-year shall be placed in an interest-bearing trust fund in accordance with Florida Statutes, which shall then be re-allocated to various areas as required by Section 125.0104, Florida Statutes. In no case shall the Tourist Development Trust Funds be co-mingled with the general revenue of the County. Intra-account transfers may be made upon recommendation in conformity with County policies and procedures. Inter-account transfers will require a recommendation from the Council and approval by the Board by adoption of a Budget Resolution. 17