§ 2-1800. Line Item Budget Format.

Notwithstanding and prevailing over any other provision of the Code, the Mayor shall present the proposed budget in a line item format as set forth in this section and section 2-1795. Other formats, such as narrative, pie charts and graphs may also be used to supplement the line item format. A separate schedule shall be included with the proposed budget containing the following specific expenditures for each department, office, division or other unit of County government shall be included: advertising, rent, security services, utilities, fuel, travel and registrations, temporary services and employee overtime. Any supplements and amendments to the budget also shall be presented in a line item format. Other formats may also be used in addition to the line item format for supplements and amendments. Such line item format shall follow, to the extent permitted by the County Charter, state law and other applicable laws, the format used in the State of Florida General Appropriations Act enacted by the Florida Legislature. Specifically, the line item format shall:

1.

Include a line item for each specific revenue and expenditure component for a specified purpose as set forth in section 2-1795, Code of Miami-Dade County, within each department, office, division or other unit of County government;

2.

Include the actual amounts appropriated and expended for the last three completed fiscal years, the budgeted amounts for the current fiscal year and the proposed amounts for the upcoming fiscal year for each specific expenditure component and each department, office, division or other unit of County government;

3.

Include the change in amount and percentage change between the proposed budget for the upcoming fiscal year and the budgeted amounts for the current fiscal year for each specific revenue and expenditure component and each department, office, division or other unit of County government;

4.

Be presented by grouping in a single location within budget documents all budget information for each specific revenue and expenditure component and each particular department, office, division or other unit of County government to the extent possible under applicable law;

5.

Set forth each individual grant funded in the proposed budget for an outside organization under a separate line item;

6.

In line item format, separately set forth the number of positions and total salary and benefits for personnel services for each department, office, division or other unit of County government; and

7.

For each particular numbered line item, indicate any proviso language that limits or directs the use of appropriated funds within such line item.

(Ord. No. 11-10, § 4, 3-1-11; Ord. No. 12-46, § 8, 7-3-12)