Okaloosa County BOCC — April 27, 2013 — reading text

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 TDC for the budget year. iii. Detailed line items for all proposed expense categories. iv. Recommendations on staff positions and salary b. TDC Review – The TDC 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. BCC Review – The Director and/or the Chairman of the TDC will present the TDC's budget recommendations to the County Administrator who will utilize the recommendation in preparing the budget submission to the BCC during its budget review process. d. TDC Review of Final Budget - The Director will present the budget approved by the BCC to the TDC within a timely period of the final approval. The TDC 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 TDC has any objections to the approved budget, the objection(s) shall be presented to the BCC. e. Budget Modifications and Reserve Expenditures- The Director shall present to the TDC any proposed modifications to approved budget line items or allocation of reserve funds during the course of the budget year which require BCC action. The TDC shall provide its recommendation on the proposed changes to the BCC. 18 Packet Pg. 582  8.5.c.b f. General Budget compilation and review by the Director and TDC shall Attachment: O&P Manual with Appendix Forms (3-19) (1505 : Revisions to the Tourist Development Operations & Procedures Manual) 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 TDC for review and recommendation. The TDC’s recommendations shall be presented to the BCC 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 TDC and the TDC’s recommendations shall be presented to the BCC 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 TDC and approval by the BCC by adoption of a Budget Resolution. 19 Packet Pg. 583  8.5.c.b D.400 EXPENDITURES Attachment: O&P Manual with Appendix Forms (3-19) (1505 : Revisions to the Tourist Development Operations & Procedures Manual) 1) All expenditures for operating expenses and capital items are to be made in conformity with established County policies. 2) Expenditures for acquisitions shall only be allowed utilizing the written purchase order procedures of the County’s Purchasing Manual. All written purchase orders shall be approved by the appropriate county officials pursuant to the Purchasing Approval Authority of the County’s Purchasing Manual. 3) The following procedures shall be utilized for the purchase of items: a. Property being defined as fixtures and other tangible personal property of a non-consumable nature purchased with Tourist Development Trust Funds is owned by the BCC and therefore, pursuant to Section 274.02, Florida Statutes, must be included in the inventory listing of Okaloosa County and tagged accordingly as required by the Auditor General. b. If the purchase price of the item is $1,000 or more, such item is defined as a “capital outlay” purchase and must be so noted. E.000 CONTRACTS WITH THIRD PARTIES E.100 CONTRACT SPECIFICATIONS All functions to be handled by contract with third parties shall be entered into in accordance with the County's standard procedures, coordinated with the County’s Purchasing Department, including the issuance of Requests for Qualifications (RFQ's) and/or Requests for Proposals (RFP's), required under the County’s Purchasing Manual. E.200 CONTRACT REQUIREMENTS When making proposals to the BCC for contracts with third parties, the Director, with advice from the TDC, shall ensure that each proposed contract includes the following provisions: 1) The contract is made with the BCC upon the recommendation of the TDC and is to be administered by the Director. The BCC is not bound by an agreement, unless and until it has approved the contract by a majority vote of the BCC and the agreement is fully executed. 20 Packet Pg. 584  8.5.c.b 2) No modification to the contract will be binding until approved in writing by Attachment: O&P Manual with Appendix Forms (3-19) (1505 : Revisions to the Tourist Development Operations & Procedures Manual) the BCC. 3) Payments called for under the contract are subject to review by and approval of the Director and the BCC in accordance with County policies and procedures and as may be required by statute. 4) The contracting person or company shall produce written monthly and/or quarterly reports as to the status of all matters which are the subject of the contracts and supply these to the Director for review. 5) All contracts and payments shall be in compliance with the County’s Purchasing Manual. 6) At the end of the stated term of a contract, the TDC shall publicly consider whether to recommend renewal of the contract or seek competitive bids. E.300 CONTRACT COMPLIANCE 1) The Director along with the County Purchasing Department shall oversee contract compliance by the contracting person or entity and make appropriate reports and recommendations to the County Administrator, the TDC and the BCC on a regular basis. 2) All contracts shall be in compliance with the County’s Purchasing Manual. E.400 CONTRACT APPROVAL No contract shall be submitted to the BCC unless such contract has been reviewed and approved by the Director, Contracts/Lease Coordinator, Risk Manager, County Attorney, attorney for the Tourist Development Department (if different from the County Attorney), and Contracts and Grants Manager, as required in the County’s Purchasing Manual, to indicate that such submission has been made and such approval has been obtained. E.500 COMMUNICATIONS WITH CONTRACTORS The Director shall act as liaison between the BCC and contracting persons or entities. All correspondence from the BCC/TDC to such contracting persons or entities shall be administered by the Director, with copies of all correspondence to the County’s Contracts/Lease Coordinator and the Contracts and Grants Manager. 21 Packet Pg. 585  8.5.c.b E.600 CONTRACT PAYMENT APPROVAL PROCEDURES Attachment: O&P Manual with Appendix Forms (3-19) (1505 : Revisions to the Tourist Development Operations & Procedures Manual) 1) Upon the approval of the budget by the BCC, payments shall be made in conformity with the County’s Purchasing Manual. 2) All expenditures and payment approvals shall comply with the County’s Purchasing Manual. 3) All activities by entities under contract shall be pursuant to the written task order procedures of the County’s Purchasing Manual. A written task order will be required for the engagement of any promotional activity or any expenditure. All task orders shall be approved by the appropriate county officials pursuant to the Purchasing Approval Authority of the County’s Purchasing Manual. 4) No invoice will be processed through the Clerk’s Office without the executed task order and/or purchase order approved by the respective county officials. No invoice will be approved unless the actual invoice from the vendor accompanies the invoice reflecting the acquisition of goods/services. 5) Any purchase of equipment over $2,500 shall be handled through the County Purchasing Department, rather than through contracted entities. E.700 ADDITIONAL PROCEDURES FOR ADMINISTRATION OF ADVERTISING AND PROMOTION CONTRACT 1) Review of advertising programs. While the Director is charged with the general budgeting for and administration of the annual contract for provision of advertising and promotion services for the County’s tourism promotion efforts, a broader base for review and approval of advertising