§ 2-1799. Reserve funds.

(a)

Expenditures of Emergency Contingency Reserve Funds.

1.

The monies allocated by the County Commission to the countywide, unincorporated municipal service area, and fire rescue district emergency contingency reserve funds in the County's annual budget shall only be utilized to meet emergencies such as natural disasters and civil disturbances.

2.

Moneys from these funds may be utilized upon a favorable recommendation of the Mayor and of the Commission Committee having oversight of the budget and a two-thirds ( 2/3 ) vote of the Board members in office. A plan for replenishing the reserve within seven (7) years of accessing such funding must be adopted at the time of approval.

3.

Upon declaration of a county emergency, funding may be made available from the countywide emergency contingency reserve to reimburse the costs of sheltering and other storm preparation activities. In the base year of FY 2004-05, this funding was equivalent to $500,000 and grows at the same rate as the property tax roll each year.

4.

Upon declaration of a county emergency, funding may be made available from the countywide emergency contingency reserve to provide income and other assistance to victims of such emergency. In the base year of FY 2005-06, this funding was equivalent to $500,000 and grows at the same rate as the property tax roll each year.

5.

The funding in the countywide emergency contingency reserve shall continue to accumulate in the fund until the size of the reserve is equivalent to seven (7) percent of the total countywide general fund budget.

(b)

Expenditures of the Contingency Reserve Funds.

1.

The monies allocated by the County Commission to the countywide and unincorporated municipal service area contingency reserve funds in the County's annual budget shall only be utilized to address unusual circumstances, including but not limited to natural disasters or other emergencies or unexpected revenue reductions or extraordinary demands on County operations that cannot be absorbed through historical methods.

2.

Additionally, authorization for use of funds from this reserve shall require favorable recommendation from the Mayor and from the Commission Committee having oversight of the budget and the affirmative vote of two-thirds ( 2/3 ) of the Commission members present.

3.

Notwithstanding the provisions of subsection (b)(2) herein, upon the earlier of: (i) level II activation of the County's Emergency Operations Center, or (ii) declaration of a county emergency, funding shall be made available from the countywide and unincorporated municipal service area contingency reserves to reimburse each County Commission district office budget in an amount not to exceed $10,000 per emergency for costs expended related to the emergency, such as for preparation and recovery activities in the event of a hurricane or storm within the commission district, including, but not limited to, costs for the purchase of sand bags, water and other emergency provisions for distribution to County residents.

(c)

Countywide general fund reserve for federal and state funding cuts.

(1)

The funds allocated by the County Commission to the countywide reserve for federal and state cuts in the County's annual budget shall be used to offset reductions in federal or state funding when that funding was included in the approved budget.

(2)

The Board will determine the amount of individual allocations from the reserve pursuant to reports from the Mayor, with no allocation exceeding the total amount of the shortfall between the budgeted amount of federal or state funds and the actual amount to be received by the County. The Mayor's report will include a discussion of the past use of the grant funds, the reasons for the federal or state cuts, audit findings, if any, and potential cuts in other areas or programs that may require future allocations from this reserve.

(3)

Allocations shall be made on a fiscal year basis and annual reserve amounts should consider recurring federal or state funding reductions anticipated as part of the regular budget process.

(4)

In determining allocations from the reserve, on-going direct service programs will be given priority over studies or demonstration projects.

(5)

Allocations from the countywide reserve for federal and state cuts require a favorable recommendation from the Mayor and the affirmative vote of two-thirds ( 2/3 ) of the Commission members present.

(d)

District and Mayor discretionary reserve fund expenditures made by officials leaving office. A Commissioner or Mayor who will be leaving office in October of any even-numbered year shall be prohibited from proposing or making an expenditure in excess of ten (10) percent from his or her district or mayor discretionary reserve funds for the fiscal year commencing in the month he or she is scheduled to leave office.

(e)

Disposition of unexpended District or Mayor Discretionary Reserves and Commission District Office or Mayor's Office Budgets. Unexpended district or mayor discretionary reserves and commission district and mayor's office budgets shall be reflected as designated reserves at the end of the fiscal year in which the funds were unexpended and added to budget respective district or mayor discretionary reserve or commission district or mayor's office budget as part of the mid-year budget amendment in the following fiscal year.

(f)

Disposition of unallocated carryover funding in the countywide general fund and unincorporated municipal service area general fund budgets. Unallocated carryover funding in the countywide general fund and unincorporated municipal service area general fund budgets shall be allocated as follows:

1.

Fifty percent (50%) shall revert to the capital outlay reserve fund in the fiscal year following the fiscal year the funds were identified to support County services, including information technology needs and facility repair and replacement requirements.

2.

The remainder of such unallocated carryover funding may be applied in the discretion of the County Commission for all or any of the following uses: i) tax relief; ii) profit sharing with the departments who generated additional revenues or underexpended authorized budgets as a result of departmental initiatives resulting in unallocated carryover; and, iii) build up of reserves. The Mayor shall recommend to the County Commission how such remainder of unallocated carryover funding should be applied as amongst the foregoing uses specified in this subsection (f)2.

(Ord. No. 07-45, § 1, 3-6-07; Ord. No. 12-46, § 7, 7-3-12; Ord. No. 12-105, § 1, 12-4-12)