Chapter 106 - BUDGET AND ACCOUNTING CODE

Sec. 104.313. - Signatories. Chapter 108 - CENTRAL SERVICES Chapter 106 - BUDGET AND ACCOUNTING CODE

PART 1. - GENERAL PROVISIONS Sec. 106.101. - Title. Sec. 106.102. - Legislative intent. Sec. 106.103. - Definitions. Sec. 106.104. - Scope of Chapter. Sec. 106.105. - Applicability of Chapter. Sec. 106.106. - Balanced Budget and Budget Stabilization Reserve. Sec. 106.107. - Emergency Reserve Policy and Fund. Sec. 106.108. - Future Pension Benefits and Pension Funding. Sec. 106.109. - Capital Improvement Funding. Sec. 106.110. - City Council Strategic Plan. Sec. 106.111. - Reserved. Sec. 106.112. - Annual review of fees. PART 2. - BUDGETS SUBPART A. - BUDGETS AND BUDGET ORDINANCES; MILLAGE LEVY Sec. 106.200. - Reserved. Sec. 106.201. - Final Annual Budget; Time of submission. Sec. 106.202. - Calculation of annual assessment by JEA. Sec. 106.203. - Contents. Sec. 106.204. - Executive budget process. Sec. 106.205. - Recommendations of Mayor accompanying annual budget proposal. Sec. 106.206. - Budgetary review by advisory boards. Sec. 106.207. - IT System Development Program Budget. Sec. 106.208. - Funds for professional services. Sec. 106.209. - Adoption of budget separately or jointly. Sec. 106.210. - Budget ordinance filings and hearings. Sec. 106.211. - Millage levy. Sec. 106.212. - Effective date of budget ordinance provisions; term of budget ordinance. Sec. 106.213. - Appropriation of revenues not budgeted. Sec. 106.214. - Supplemental appropriation requests. Sec. 106.215. - Supplemental appropriation and revenue reduction limitations. Sec. 106.216. - Replacement of fleet vehicles. Sec. 106.217. - Reserve Replacement reserve fund/replacement pool. Sec. 106.218. - JEA assessment to the City; Jacksonville Port Authority bonds. SUBPART B. - PERFORMANCE MANAGEMENT/MEASUREMENT SYSTEM Sec. 106.219. - Recurring Capital Maintenance parameters. Sec. 106.220. - Performance measurements system. PART 3. - APPROPRIATIONS SUBPART A. - GENERAL PROVISIONS Sec. 106.301. - Approval of Mayor required for certain appropriation requests. Sec. 106.302. - Construction of appropriation ordinances. Sec. 106.303. - Format and determination of amounts appropriated. Sec. 106.304. - Mayor's transfer power. Sec. 106.305. - Allocations and allotments. Sec. 106.306. - Capital improvement projects—City forces. Sec. 106.307. - Capital improvement appropriations—Specific and general. Sec. 106.308 - Capital improvement transfers, appropriation amendments and change orders. Sec. 106.308.1. - Transfer by using agency for Owner Direct Purchase (ODP) of materials. Sec. 106.309. - Capital improvement appropriations carried over. Sec. 106.310. - Appropriations to Property Appraiser's Office. Sec. 106.311. - Preferred items. Sec. 106.312. - Lapse of appropriations. Sec. 106.313. - Return of funds not to affect lawsuit, etc. Sec. 106.314. - Interest earnings on council district bond proceeds. Sec. 106.315. - District Council expenditures. SUBPART B. - SPECIAL PROVISIONS Sec. 106.321. - Use of public moneys for expenses of commissions, etc. Sec. 106.322. - Equipment rental and repairs. Sec. 106.323. - Expenditures for recreational purposes. Sec. 106.324. - River City Renaissance Pay As You Go Capital Fund. Sec. 106.325. - State and federal annual appropriations; use by City. Sec. 106.326. - Major renovations to be reported to Council. Sec. 106.327. - Bob Hayes Track Meet. Sec. 106.328. - Bob Hayes Football Classic. Sec. 106.329. - City payment of City facility rentals for community organizations. SUBPART C. - INDEBTEDNESS, LIABILITY OR EXPENDITURE IN EXCESS OF OR CONTRARY TO APPROPRIATIONS Sec. 106.331. - Indebtedness in excess of or contrary to appropriations prohibited. Sec. 106.332. - Transfers of funds or expense credits prohibited. Sec. 106.333. - Contracts in violation void. Sec. 106.334. - Personal liability. Sec. 106.335. - Certain transfers authorized. Sec. 106.336. - Penalties for violation. SUBPART D. - APPROPRIATIONS FOR COMMUNITY REDEVELOPMENT AGENCIES Sec. 106.340. - Definitions. Sec. 106.341. - Council appropriations for CRA; CRA Board authorized to allocate and transfer funds within the Plan Authorized Expenditures Category without further Council approval. Sec. 106.342. - CRA Board authorized to make transfers between CRA Budget Categories without further Council approval. Sec. 106.343. - CRA Trust Funds; Accounting for Plan Authorized Expenditures. Sec. 106.344. - CRA Board approval process for budget allocations and transfers; CRA Budget Allocation/Transfer Form required. Sec. 106.345. - Carryover of funds. Sec. 106.346. - Additional revenues received during a fiscal year. Sec. 106.347. - Appropriation of Fiscal Year CRA Trust Fund Investment Pool Earnings. PART 4. - FISCAL MANAGEMENT SUBPART A. - EMPLOYEES Sec. 106.401. - Employee authorizations. Sec. 106.402. - Elimination of employee positions. Sec. 106.403. - Overtime. Sec. 106.404. - Temporary employees. Sec. 106.405. - Limitation of full-time positions. Sec. 106.406. - Preservation of status quo upon pay grade changing. SUBPART B. - FISCAL PERIOD; FISCAL PROCEDURES Sec. 106.411. - Fiscal year; fiscal periods. Sec. 106.412. - Independent agencies. Sec. 106.413. - Expenditure of appropriation balances. Sec. 106.414. - Encumbrances. Sec. 106.415. - Proceeds of sales of material, etc. Sec. 106.416. - Impoundment of funds. SUBPART C. - FINANCIAL REPORTING Sec. 106.421. - Quarterly financial report to be furnished to Council. Sec. 106.422. - Financial report to be provided by City and independent agencies. Sec. 106.423. - Consolidated financial report. SUBPART D. - MAXIMUM INDEBTEDNESS IN CITY CONTRACTS Sec. 106.431. - Maximum indebtedness required in all City contracts. Sec. 106.432. - Contracts in violation void. Sec. 106.433. - Personal liability for indebtedness in violation. Sec. 106.434. - Penalties for violation. SUBPART E. - MISCELLANEOUS PROVISIONS Sec. 106.441. - Acceptance of gifts, donations, etc. Sec. 106.442. - Expenditure of funds when no budget ordinance adopted. Sec. 106.443. - Agreements to act as fiscal agent. Sec. 106.444. - Sale of firearms; City funding. Sec. 106.445. - Vote required to fund initiatives through certain economic development agreement incentives. PART 5. - ALLOWANCES AND EXPENSE ACCOUNTS Sec. 106.501. - Statement of policy. Sec. 106.502. - Vehicle use and allowance policies. Sec. 106.503. - Mayor's expense allowance. Sec. 106.504. - Council President expense account. Sec. 106.505. - Automobile allowance: Property Appraiser, Supervisor of Elections and Tax Collector. Secs. 106.506—106.515. - Reserved. PART 6. - PAYROLL CERTIFICATION Sec. 106.601. - Certification of payrolls required. Sec. 106.602. - Certification procedure. Sec. 106.603. - Attendance records. Sec. 106.604. - Penalties. PART 7. - TRAVEL EXPENSE REIMBURSEMENT Sec. 106.701. - Definitions. Sec. 106.702. - Scope. Sec. 106.703. - Authority for reimbursement for travel expenses. Sec. 106.704. - Constructive point of origin. Sec. 106.705. - Constructive travel time. Sec. 106.706. - Transportation expenses. Sec. 106.707. - Lodging. Sec. 106.708. - Meals. Sec. 106.709. - Registration fees. Sec. 106.710. - Recruitment and relocation expenses. Sec. 106.711. - Advances. Sec. 106.712. - Request for reimbursement. Sec. 106.713. - Fraudulent claims. Sec. 106.714. - Travel outside continental United States. Sec. 106.715. - Travel expenses for lobbying. Sec. 106.716. - Reimbursement to Duval County legislative delegation coordinator and secretary. Sec. 106.717. - Tourist Development Council Approval and Reimbursement of Travel Expenses; exemption. PART 8. - INDIRECT COSTS Sec. 106.801. - Objectives. Sec. 106.802. - Definitions. Sec. 106.803. - Scope. Sec. 106.804. - Indirect costs allocation methodology authorized. Sec. 106.805. - Cost allocation plan preparation. Sec. 106.806. - Negotiation agreement. Sec. 106.807. - Indirect cost allocation plan implementation. Sec. 106.808. - Limitations. Sec. 106.809. - Agencies authorized to allocate indirect costs; allowable indirect costs; consistent application of accounting principles. Sec. 106.810. - Nonfederal indirect cost allocation. Sec. 106.811. - Method of allocation. PART 9. - CAREER DEVELOPMENT Sec. 106.901 - Career Development Program. Sec. 106.902. - Eligibility criteria. Sec. 106.903. - Program coordination and accounting. PART 11. - RESPONSIBLE REVENUE PROTECTION OFFICIAL Sec. 106.1101. - Definitions. Sec. 106.1102. - Duties and responsibilities. Sec. 106.1103. - Reporting requirements. PART 12. - EXPENDITURES FOR FOOD AND BEVERAGES Sec. 106.1201. - Purpose. Sec. 106.1202. - Expenditures for Food and Beverages Authorized.

Sec. 104.313. - Signatories. Chapter 108 - CENTRAL SERVICES