Chapter 57 - TAXATION, REVENUE AND UTILIZATION OF EXPENDITURES COMMISSION

Sec. 56.108. - Judicial review. Chapter 58 - ADVISORY BOARDS AND COMMISSIONS Chapter 57 - TAXATION, REVENUE AND UTILIZATION OF EXPENDITURES COMMISSION[1]

Footnotes: --- (1) ---

Cross reference— Finance and Administration Department, Ch. 24; Tax Collector, Ch. 40; laws applicable to all boards and commissions, see Ch. 50.

Sec. 57.101. - Commission created.

There is hereby created a Taxation, Revenue and Utilization of Expenditures (TRUE) Commission to act as a permanent fiscal policy advisory body for the City.

(Ord. 94-336-372, § 1)

Sec. 57.102. - Membership; terms.

(a)

The Commission shall consist of 18 members to be appointed as follows:

(1)

Twelve members shall be residents of the County with an interest in city financial planning and budgeting and knowledge or expertise in financial management or accounting. Six of these members shall be appointed by the Mayor and confirmed by the Council, and the remaining six shall be appointed by the President of the Council and confirmed by the Council.

(2)

Six members shall be residents of the County interested in public finance issues and actively involved in the community. Each of these six members shall be appointed, one by each of the Citizens Planning Advisory Committees in the six Planning Districts established pursuant to Executive Order 93-170, and shall be confirmed by the Council.

(b)

Members of the Commission shall serve for three-year staggered terms.

(c)

A majority of the current active membership of the TRUE Commission shall constitute a quorum for the purpose of meetings and transacting business. A vacancy shall not impair the ability of the remaining members to execute all the duties and perform all the functions of the Commission. The Commission shall have the power to adopt, amend and repeal rules for its internal organization and the conduct of its business.

(Ord. 94-336-372, § 1; Ord. 2003-1249-E, § 1; Ord. 2013-350-E, § 2)

Sec. 57.103. - Reserved.

Editor's note— The provisions of former § 57.103, relative to organization, were deleted as part of the Super Supplement to the Code. Former § 57.103 derived from Ord. 94-336-372, § 1.

Sec. 57.104. - Purposes.

The Commission is established to act as an advisory body to the City concerning fiscal policy. The purpose of the Commission is to improve the City's long-range financial soundness, planning, budgeting and management and to keep the public better informed about important issues related to City financing and budgeting. The Commission may choose to review any aspect of fiscal policy within the Consolidated Government, including without limitation, the following areas:

(a)

The City's long-range financial soundness, planning budgeting, and management;

(b)

The City's budgetary process, including taxation, revenue generation, expenditures, use of permit fees and user fees, bonding capacity, franchise fees, state and federal mandates, privatization, "zero based" financing and other similar topics;

(c)

The appropriateness of each revenue source the City receives to make up its annual general revenue budget;

(d)

Potential new revenue sources, such as impact fees, and the use of any such funds;

(e)

The pre- and post-retirement benefit structure for City employees and the potential impact on the financial status of the City;

(f)

Recommendations that will help make Jacksonville the most fairly-taxed and financially-sound city in the nation;

(g)

Recommendations to keep the public better informed about important issues of city financing and budgeting which affect their lives;

(h)

Other areas as the Commission may determine are appropriate and within the scope of the Commission's duties.

(Ord. 94-336-372, § 1; Ord. 2003-1249-E, § 1)

Sec. 57.105. - Powers and duties.

The Commission shall have the following powers and duties:

(a)

To gather data and information on:

(1)

The soundness of the City's current financial status.

(2)

Measures of the City's current effectiveness and efficiency in service delivery.

(3)

Long-range projections of future revenue needs and trends, including unfunded liabilities.

(4)

Suggestions for improvements of the City's long-term financial soundness.

(b)

To conduct a limited number of in-depth studies each year of specific, high-priority financial issues, leading to recommendations to the Mayor and Council for improvements in the City's long-range financial planning, budgeting, management, and soundness. Sources of study topics shall include the Mayor, the Council, and the Commission itself.

(c)

To provide important information and raise public awareness of public finance issues by encouraging in-depth media coverage of these issues and by meeting with community, neighborhood, and civic organizations.

(d)

To review Council Auditors' Reports, external audits and reports of the City and Independent Agencies and report findings and recommendations for improvement to the Audit Committee on a quarterly basis and/or the appropriate agency in a timely manner.

(e)

To perform such additional duties as may be given to the Commission by the Mayor and/or the Council as such need is identified.

(f)

To receive grants and donations from foundations, institutions, organizations and individuals for expended funding to carry out its duties, subject to approval of the Mayor and the Council.

(Ord. 94-336-372, § 1; Ord. 2003-591-E, § 3; Ord. 2003-1249-E, § 1)

Sec. 57.106. - Administrative support.

The Commission shall receive staff support from the Office of the City Council and shall receive the cooperation and support of the Council Auditor's Office and the City's Department of Finance and Administration for any matters pertaining to the responsibilities, powers and duties of the Commission as set forth in this Chapter. Furthermore, subject to ability and capacity, the service and information from all departments, boards and agencies of the City shall be made available to the Commission at its request.

(Ord. 94-336-372, § 1; Ord. 2003-1249-E, § 1; Ord. 2016-140-E, § 16)

Editor's note— Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization.

Sec. 56.108. - Judicial review. Chapter 58 - ADVISORY BOARDS AND COMMISSIONS