Subject:
Title
Fiscal Year 2019 Board Budget Amendment No. 3 to realign appropriation from the General Government cost center to the Property Appraiser and Supervisor of Elections cost centers within the General Fund.
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Recommended Action:
Recommended Action
Approval of the Fiscal Year (FY) 19 Board Budget Amendment No.3 realigning appropriation from the General Government - Reserves for Contingencies to the Property Appraiser and Supervisor of Elections cost centers within the General Fund.
• This amendment realigns a total of $240,990.00 from the General Fund Reserves for Contingencies.
• Appropriation is needed for amounts due from FY18 to the Property Appraiser ($5,990.00).
• Appropriation is needed for expenses associated with the machine and manual recounts ($235,000.00) that were required after the November 6, 2018 General Election.
Body
Strategic Plan:
Deliver First Class Services to the Public and Our Customers
5.2 Be responsible stewards of the public’s resources
5.3 Ensure effective and efficient delivery of county services and support
Summary:
This amendment realigns appropriations from the General Government - Reserves for Contingencies to provide sufficient budget for personnel and operating costs.
Background Information:
After the development of the FY18 Budget, the Florida Department of Revenue approved a salary increase, based on countywide population, for elected officials. The increase was not anticipated in the FY18 Adopted Budget. The Property Appraiser agreed to adjust the FY18 excess fees in order to accommodate the increase. When recorded, the accounting transaction did not reflect the adjustment, and the amount due to the Property Appraiser carried forward into FY19. As a result, appropriation must be realigned to enable the funds due to the Property Appraiser to be disbursed.
Following the General Election on November 6, 2018, the Supervisor of Elections was ordered by the Secretary of State to conduct machine recounts for the United States Senate, Governor and Commissioner of Agriculture contests, and to conduct manual recounts for the United States Senate and Commissioner of Agriculture contests. To meet all tasks and comply with statutory deadlines, Supervisor of Elections staff worked an additional 11 days until the results were certified on November 17, 2018 by the Canvassing Board. To conduct the recounts, the Supervisor of Elections incurred security costs, as required by Division of Elections Administrative Rule 1S-2.031, and personnel costs, neither of which were budgeted in FY19.
Fiscal Impact:
This amendment realigns FY19 appropriation in the amount of $240,990.00 from the Reserves for Contingencies in the General Fund to increase the department budgets as outlined above. These expenses were not anticipated during the development of the FY19 Adopted Budget.
Staff Member Responsible:
Jason D. Rivera, Budget and Financial Management Analyst
Office of Management and Budget
Don Mello, Management and Budget Manager, Office of Management and Budget
Partners:
Property Appraiser
Supervisor of Elections
Attachments:
BA-19-03
Supervisor of Elections FY19 Special Appropriation Request