Okaloosa County BOCC — January 8, 2013 — TDD Amended OP Manual - redline 2-15 — reading text

the Council on any modifications to the recommended budget. If the Council objects to any modification, the objection(s) will be presented to the Board by the Chairman of the Council or his designee. 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 22  provisions of Section 125.0104, Florida Statutes, relating to the authorized uses of tourist development tax revenues.. If the Council has any objections to the approved budget, the objection(s) shall be presented to theBoardthe Board. e. Budget Modifications and Reserve Expenditures- The Director will be responsible for presentingshall 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 to the Council for their review.. The Council will be responsible for providingshall provide its recommendation on the proposed changes to the Board. f. General Budget compilation and review by the Director and Council shall be governed by the relevant provisions of this manualManual, county budget ordinances and policy and state revenue rules and statutes. Council members shall have the support of the Director, County Finance Division staff, County Administrator and the Council Attorney in their efforts to participate fully in the budgeting process. 2) Strategic Marketing Plan a. In conjunction with the review of the proposed budget, the Director will be responsible for preparing a detailedStrategic 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 23  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. D.400 EXPENDITURES 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 Policy. A written purchase order will be required for the following expenditures: a. A purchase order for expenditures up to $25,000 requires approval by the Director and Purchasing Director. b. A purchase order for expenditures above $25,000 and up to $50,000 requires approval by the Director, Purchasing Director and County Administrator. c. A purchase order for servicesexpenditures over $50,000 requires approval by the Board. 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 Board 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 24  All functions determined by the Director and the Council to be handled by contract with third parties shall be entered into in accordance with the County's standard procedures, coordinated with the County Purchasing Department, including the issuance of Requests for Qualifications (RFQ's) and/or Requests for Proposals (Purchase) (RFP's), required under County procedures (County Purchasing Manual and Contracts and leasesLeases Policies and Procedures Manual.). E.200 CONTRACT REQUIREMENTS When making proposals to the Board for contracts with third parties, the Director, with advice from the Council, shall ensure that each proposed contract includes the following provisions: 1) The contract is made with the Board upon the recommendation of the Council and is to be administered by the Director. The Board is not bound by an agreement, unless and until it has executedapproved the contract by a majority vote of the Board and the agreement is fully executed. 2) No modification to the contract will be binding until approved in writing by the Board. 3) Payments called for under the contract are subject to review by and approval of the Director and the Board in accordance with County policies and procedures and as may be required by statute. 4) The contracting person or company willshall 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 willshall be in compliance with the County’s Contracts and Leases Policies and Procedures Manual and the County Purchasing Manual. 6) At the end of the stated term of a contract, the Council shall publicly consider whether theto recommend renewal of the contract should be competitively bidor 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 Council and the CouncilBoard on a regular basis. 25 2) All contracts shall be in compliance with the County’s Contracts and Leases Policies and Procedures Manual. 26 E.400 CONTRACT APPROVAL No contract shall be submitted to the Board unless such contract shall havehas been reviewed and approved by the Director, Contracts/Lease Coordinator, Risk Manager, County Attorney and Contracts and Grants Manager, as this is required in the County’s Contracts and Leases Policies and Procedures 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 Board and contracting persons or entities. All correspondence from the Board/Council 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. E.600 CONTRACT PAYMENT APPROVAL PROCEDURES 1) Upon the approval of the budget by the Board, payments shall be made in conformity with the County Purchasing Manual. 2) All expenditures and payment approvals shall comply with the County’s Contracts and Leases Policies and Procedures Manual and 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 Contract Policy. A written task order will be required for the engagement of any promotional activity or any expenditure. a. A task order for services up to $25,000 requires approval by the Director and Purchasing Director. b. A task order for services above $25,000 and up to $50,000 requires approval by the Director, Purchasing Director and County Administrator. c. A task order for services over $50,000 requires approval by the Board. 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. 27  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 productprograms. 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, the artistic and highly visible nature of the products and services provided under the contract make it prudent that the Director incorporate a broader base for review and approval of artistic product generated by the contractor where possible.advertising programs is required. As such, the Council mayshall, at a duly-noticed public meeting, review and approvemake recommendations on print, radio and television advertising productprograms produced under any advertising or public relations contract. 2) Advancement of funds. No advancement of funds will be issued unless specifically approved by the Board. F.000 ACTIVITIES SUBJECT TO OVERSIGHT BY THE TOURIST DEVELOPMENT COUNCIL F.100 GENERAL Tourist Development Trust Funds may be budgeted by the Board for the following purposes,