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Finance Municode ARTICLE VII. - FINANCE[15]  DIVISION 1. - GENERALLY  Sec. 2-311. - Fiscal year. The fiscal year of the city is hereby established to begin on October first of each year and end on September thirtieth of the following year. (Code 1970, § 8-1; Ord. No. 5-99-32, § 1, 12-14-99) State Law reference— Mandate for fiscal year, F.S. §§ 166.241, 218.33.  Sec. 2-312. - Allotments, constitute basis of expenditures and are subject to revision. The city manager shall authorize all expenditures for the offices, departments and agencies to be made from the appropriation on the basis of approved allotments and not otherwise. An approved allotment may be revised during the budget year in the same manner as the original allotment was made. If, at any time during the budget year, the city manager shall ascertain that the available income, plus balances, for the year will be less than the total appropriations, he shall reconsider the work program and allotments of the several offices, departments and agencies and revise the allotments so as to forestall the making of expenditures in excess of such income. (Laws of Fla., Ch. 57-1126, § 65; Ord. No. 5-99-32, § 1, 12-14-99)  Sec. 2-313. - Transfers of appropriations. The city manager may at any time transfer any unencumbered appropriation balance, or portion thereof, between general classifications of expenditures within an office, department or agency. At the request of the city manager, the city commission by ordinance may at any time transfer any unencumbered appropriation balance, or portion thereof, from one office, department or agency to another office, department or agency. (Laws of Fla., Ch. 57-1126, § 66; Laws of Fla., Ch. 61-1863; Ord. No. 5-99-32, § 1, 12-14-99)  Sec. 2-314. - When contracts and expenditures prohibited. No officer, department or agency shall, during any budget year, expend or contract to expend any money or incur any liability, or enter into any contract which by its terms involves the expenditure of money, for any purpose, in excess of the amounts appropriated pursuant to this Code. Any contract, verbal or written, made in violation of this Code shall be null and void. Any officer or employee of the city who shall violate this section shall be guilty of a misdemeanor and, upon conviction thereof, shall cease to hold his office or employment. Nothing in this section contained, however, shall prevent the making of contracts or the spending of money for capital improvements to be financed in whole or in part by the issuance of bonds, nor the making of contracts of lease or for services for a period exceeding the budget year in which the contract is made, when the contract is permitted by law. (Laws of Fla., Ch. 57-1126, § 67; Ord. No. 5-99-32, § 1, 12-14-99)  Sec. 2-315. - Encumbrances. (a) An appropriation shall be obligated for expenses properly chargeable against it as soon as the expense, or the liability therefor, is incurred. The director of finance shall establish an encumbrance system where appropriate, as required by the National Committee on Governmental Accounting, that will accomplish this obligation and shall prescribe methods of documentation so that an adequate audit trail is available as to the placing, modification and satisfaction or release of encumbrances. Once encumbered, appropriated funds shall be considered obligated and unavailable for expenditures (except to satisfy the encumbrance), transfer or reappropriation, and obligated balances of appropriations remaining undisbursed at the close of the fiscal year shall be treated as provided in subsection (b). An encumbrance may be modified either to increase or decrease the amount of funds encumbered by it, but no increase in an encumbrance shall be larger than the amount of unobligated funds then remaining in the appropriation account. An encumbrance may be released, in whole or in part, to the extent that the funds so released are not needed to pay the expense for which they were encumbered, and the funds thus released shall become unobligated funds in the appropriation account, except funds released from an encumbrance which is carried over from a prior fiscal year, which shall be treated as provided in subsection (b). (b) The encumbered balance of an appropriation account at the end of the fiscal year shall be carried over to and become a part of the appropriation account for the ensuing fiscal year, provided that the encumbrances outstanding at year end represent the estimated amount of the expenditures ultimately to result if unperformed obligations in process at year end are completed. The carryover of an encumbered balance shall not release or discharge the encumbrances, but it shall be subject to the provisions of subsection (a) in the ensuing fiscal year, provided that funds released from an encumbrance which carried over shall become unappropriated funds in the beginning fund balance for the ensuing fiscal year. Encumbered balances carried over to the ensuing fiscal year shall not be reported as expenditures for the previous fiscal year, but as reservations of fund balance for subsequent fiscal year expenditures. (Laws of Fla., Ch. 57-1126, § 68; Ord. No. 35-92-7, § 1, 10-12-92; Ord. No. 5-99-32, § 1, 12-14-99)  Sec. 2-316. - Fees shall be paid to city government. All fees received by an officer or employee shall belong to the city government and shall be paid to the city finance department. (Laws of Fla., Ch. 57-1126, § 69; Ord. No. 5-99-32, § 1, 12-14-99; Ord. No. 5-03-41, § 1, 4-28-03)  Sec. 2-317. - Dishonored checks. The director of finance shall add a service fee of twenty dollars ($20.00) or five (5) percent of the face amount of the check, draft or order, whichever is greater, for the collection of a dishonored check, draft or other order for the payment of any licenses, fees, taxes, utility charges, commissions or charges of any sort authorized to be made under the laws of the state and this Code or other ordinances of the city. The service fee shall be in addition to all other penalties imposed by law. (Code 1970, § 14-2.1; Ord. No. 5-93-23, § 1, 2-8-93; Ord. No. 5-99-32, § 1, 12-14-99)  Sec. 2-318. - Reserved. Editor's note— Ord. No. 5-99-32, adopted December 14, 1999, repealed § 2-318 of the Code, which pertained to reserve account for fire department review, and derived from Ord. No. 35-93-8, § 1, adopted February 8, 1993.  Secs. 2-319—2-330. - Reserved.  DIVISION 2. - PURCHASING  Sec. 2-331. - Bids—When required. All supplies and contractual services, when the estimated cost thereof shall exceed twenty-five thousand dollars ($25,000.00) shall be purchased by formal, written contract from the lowest responsible bidder after due notice inviting proposals. (Ord. No. 5-83-12, § 2, 2-13-84; Ord. No. 5-92-22, § 1, 4-13-92; Ord. No. 5-99-32, § 1, 12-14-99; Ord. No. 5-08-49, § 1, 6-9-08)  Sec. 2-332. - Same—Notices inviting. Notice of inviting bids shall be published once in at least one (1) newspaper of general circulation at least five (5) days preceding the last day set for the receipt of proposals. The notice shall include a brief description of the services or supplies and shall state where bidding information may be secured and the time and place of opening bids. (Ord. No. 5-83-12, § 2, 13-84; Ord. No. 5-99-32, § 1, 12-14-99)  Sec. 2-333. - Same—Deposits or bonds. Bid deposits or bid bonds shall be required on all public works construction contracts with the dollar amount in excess of twenty-five thousand dollars ($25,000.00) except for maintenance contracts. Bid deposits or bid bonds may be required on all other contracts or purchase orders. When bid bonds or bid deposits are required, the requirement shall be prescribed in the public notices inviting bids. Unsuccessful bidders shall be entitled to return of surety pursuant to the requirements set forth in the public notice inviting bids. Further a successful bidder may be required to forfeit any surety or bid deposit required by the city upon failure on the bidders part to enter a contract within ten (10) days after the award of a contract or as is otherwise required in the bidding documents. (Ord. No. 5-85-12, § 2, 2-13-84; Ord. No. 5-86-16, § 1, 5-27-86; Ord. No. 5-99-32, § 1, 12-14-99)  Sec. 2-334. - Same—Opening procedure. Bids shall be submitted sealed to the city manager and shall be identified as bids on the envelope. Bids shall be opened in public at the time and place stated in the public notice. Tabulation of all bids received shall be available for public inspection and shall be furnished to all bidders upon request. (Ord. No. 5-83-12, § 2, 2-13-84; Ord. No. 5-99-32, § 1, 12-14-99)  Sec. 2-335. - Same—Award of contract. (a) Lowest responsible bidder. Contract shall be awarded to the lowest responsible bidder. In determining the lowest responsible bidder, in addition to price, the city commission shall consider: (1) The ability, capacity and skill of the bidder to perform the contract or provide the service required; (2) Whether the bidder can perform the contract or provide the service promptly, or within the time specified, without delay or interference; (3) The character, integrity, reputation, judgment, experience and efficiency of the bidder; (4) The quality of performance of previous contract or services; (5) The previous and existing compliance by the bidder with laws and ordinances relating to the contract or service; (6) The sufficiency of the financial resources and ability of the bidder to perform the contract or provide the service; (7) The quality, availability and adaptability of the supplies or contractual services to the particular use required; (8) The ability of the bidder to provide future maintenance and service for the use of the subject of the contract. (b) Tie bids. If all bids received are for the same total amount or unit price, quality and service being equal, then the contract shall be awarded to one of the bidders by drawing lots in public. (c) Performance and labor and material payment bonds The city manager shall require a performance bond and a labor and material payment bond before entering a contract for a public improvement as required by Florida Statutes. (Ord. No. 5-83-12, § 2, 2-13-84; Ord. No. 5-99-32, § 1, 12-14-99)  Sec. 2-336. - Same—Exceptions. The formal bid procedure as defined in this division is not required in the following cases: (1) When the city commission, by a vote of the majority of those members present, waives a formal bid procedure; (2) When the goods or services to be procured are procurable from only one source, such as contracts for telephone service, electrical energy and other public utility services; books, pamphlets, periodicals, specifically designed business and research equipment and related supplies; (3) Where the services required are for professional, artistic skills or insurance, pursuant to a written contract; (4) In emergencies involving public health, safety or where immediate expenditure is necessary for repairs to city property in order to protect against further loss of or damage to the city property to prevent or minimize serious destruction of city services; (5) Contracts for the maintenance or servicing of equipment which are made with the manufacturer or authorized service agent of equipment when the maintenance or servicing can best be performed by the manufacturer or authorized service agent where such a contract would otherwise be advantageous to the city; (6) When the goods or services are procured from other governmental agencies or at or below the cost of their competitively bid contracts; (7) Purchase and contracts for the use or purchase of data processing equipment or data processing systems software and reproduction equipment. (8) When the goods or services are procured from government-related state-wide or national associations. (Ord. No. 5-83-12, § 2, 2-13-84; Ord. No. 5-96-28, § 1, 11-11-96; Ord. No. 5-99-32, § 1, 12-14-99; Ord. No. 5-08-49, § 1, 6-9-08)  Sec. 2-337. - Open market procedures. All purchases of supplies and contractual services of less than the estimated value of twenty-five thousand dollars ($25,000.00) may be made in the open market without newspaper advertisement and without observing the procedure prescribed by section 2-331 et seq. for the award of formal contracts. The city manager shall keep a record of all open market orders and orders for the purchase of supplies and services in accordance with the Public Records Act of the state and generally accepted accounting internal control procedures. (Ord. No. 5-83-12, § 3, 2-13-84; Ord. No. 5-99-32, § 1, 12-14-99 Ord. No. 5-08-49, § 1, 6-9-08)  Sec. 2-338. - Scope of purchasing authority. The city manager shall have the authority to: (1) Award contracts within the purview of this division. Provided, that no purchase order or contract for an amount in excess of twenty-five thousand dollars ($25,000.00) be executed without city commission approval unless there is an emergency involving public health, safety or where immediate expenditure is necessary for repairs to city property in order to protect against further loss of or damage to the city property to prevent or minimize serious destruction of city property to prevent or minimize serious destruction of city services. In that event, the city manager shall report the action taken and expense incurred to the city commission; (2) Prepare purchase procedures necessary for the function of purchasing; (3) Act or procure for the city the highest quality in supplies and contractual services at least expense to the city; (4) Discourage uniform bidding and endeavor to obtain as full and open competition as possible on all purchases and sales; (5) Establish all rules and regulations authorized by this division and any others necessary to its operation; (6) Prescribe and maintain such forms as he shall find reasonably necessary to the operation of this division; (7) Prepare and adopt standard purchasing nomenclature for using agencies and suppliers; (8) Exploit the possibilities of buying in bulk so as to take full advantage of discounts; (9) Sign on behalf of the city any contract authorized by the city commission, excepting where the city commission directs that some other officer or officers shall do so. (10) Approve purchase orders and contracts in excess of twenty-five thousand dollars ($25,000.00) when the services or goods are related to items also exempted to the formal bid procedures as listed in section 2-336, except for professional, artistic skills or insurance, which are in excess of twenty-five thousand dollars ($25,000.00). (Ord. No. 5-83-12, § 4, 2-13-84; Ord. No. 5-99-32, § 1, 12-14-99 Ord. No. 5-08-49, § 1, 6-9-08)  Sec. 2-339. - Payments. Upon receipt of an invoice, confirmed by an approved purchase order and proof that the materials, supplies or equipment have been received or work completed, the director of finance shall pay such indebtedness, taking advantage of all discounts allowed. (Code 1970, § 8-10; Ord. No. 5-99-32, § 1, 12-14-99)  Secs. 2-340—2-355. - Reserved.  DIVISION 3. - UNIFORM TRAVEL POLICY AND PROCEDURE[16]  Sec. 2-356. - Definitions. For the purpose of this division, the following words shall have the meanings indicated in this section: Authorized individual shall mean a person, other than a public officer or employee, as defined in this section, whether elected or not, who is authorized by an agency head to incur travel expenses in the performance of his duties; including but not limited to, consultants or advisors performing services on behalf of the city and persons who are candidates for executive or professional positions. Common carrier shall mean a train, bus, commercial airline operating scheduled flights, or rental cars of an established rental car firm. Public employee shall mean an individual other than an officer who is working in a regular or full-time position for the city and is responsible to the city manager. Public officer shall mean an individual, either elected or appointed, who in the performance of his official duties, is vested by law with powers of government. (Ord. No. 5-83-11, § 1, 1-9-84) Cross reference— Definitions and rules of construction generally, § 1-2.  Sec. 2-357. - Authority to incur travel and business expenses. If a member of the city commission or the city manager finds it necessary to incur travel and business expenses, and when the expenses are within the intent of the adopted budget, the expenditures are authorized. All travel and business expenses by public employees must be authorized by the city manager. (1) Traveling expenses shall be limited to those expenses necessarily incurred by the traveler in the performance of duties related to the functions and responsibilities of the city. (2) Traveling expenses of prospective employees for the sole purpose of taking merit system or other job placement examinations, interviews, etc., may be authorized by the city commission or city manager. (3) Business expenses shall apply to those expenditures which are incurred in the performance of the public purpose to be performed, including meetings with governmental officials, seminars and training programs, pickup and delivery of parts and equipment, recruitment of personnel or industry, community promotion, and any other related activities essential to the performance of the public purpose. (Ord. No. 5-83-11, § 2, 1-9-84)  Sec. 2-358. - Funding. (a) All travel must have prior authorization through the completion of a travel authorization form showing the itinerary, the source of funding and whether or not a travel advance is needed. (b) Travel advances may be issued to authorized persons or individuals prior to departure on an authorized trip. The cash amount will be based on a schedule commensurate with the known expenses as stated in the travel authorization. All travel reservations for a common carrier must be made by the city manager or his authorized representative, except during emergencies during off-working hours situations or if the return flight has to be changed or cannot be scheduled. If common carrier tickets are necessary, issuance of such tickets shall be made only upon receipt of a travel authorization with proper approval signatures. The authorized traveler receiving a travel advance must keep a record of all travel expenses and report the same. If an authorized travel advance is less than the approved actual expenses, the difference will be paid to the traveler. If the travel advance is greater than the actual or allowed travel expense, then the difference shall be reimbursed to the city within thirty (30) days after return of traveler. (Ord. No. 5-83-11, § 3, 1-9-84)  Sec. 2-359. - Expense forms and regulations. The city manager shall provide forms for travel requests, expenses and reimbursements and mileage allowances, where applicable, and prescribe such regulations as are reasonably necessary to effectuate the purpose of this division. The director of finance shall cause requests for travel expenses and reimbursements to be verified before payment is made. (Ord. No. 5-83-11, § 4, 1-9-84)  Sec. 2-360. - Schedule for meal allowance and accommodations. For purposes of reimbursements, the allowance for meals will be based upon the following schedule where each period covered must be of three (3) hours' duration or longer to be valid: (1) Breakfast allowance will be made when travel begins before 6:00 a.m. and extends beyond 8:00 a.m. (2) Lunch allowance will be made when travel begins before 12:00 noon and extends beyond 2:00 p.m. (3) Dinner allowance will be made when travel begins before 6:00 p.m. and extends beyond 8:00 p.m., or when travel appears during night-time hours due to special assignment. (4) Hotel or accommodation allowance will be made when travel extends overnight and requires lodging not within Duval County. (5) No expenses in Duval County shall be reimbursed unless approved by the city manager. (Ord. No. 5-83-11, § 5, 1-9-84)  Sec. 2-361. - Subsistence. (a) When the period of travel conforms to the schedule of allowances in section 2-360 above, all authorized travelers may be allowed subsistence when traveling to a convention, conference, seminar, and activity or on city-related business that serves a direct public purpose. (b) Subsistence will be consistent with the Internal Revenue Service daily rates. Actual meal charges may be reimbursed if accompanied by a receipt and justification for incurring the additional cost. Hotel or accommodation charges must be single occupancy rate and substantiated by receipt. (c) Tips and gratuities are included in the basic travel allowance for meals. When actual meal charges are reimbursed, fifteen (15) percent may be added to the meal charges provided the cost is stated on the receipt. (Ord. No. 5-83-11, § 6, 1-9-84; Ord. No. 5-01-34, § 1, 5-28-01)  Sec. 2-362. - Transportation. (a) All travel must be in a convenient and mainly traveled route. If a person travels by an indirect route for his convenience, any extra cost shall be borne by the traveler. Reimbursement for expenses shall be made accordingly. (b) If a privately-owned vehicle is used for travel, the vehicle owner shall be entitled to a mileage rate as established by the city commission from time to time. (c) Transportation by a common carrier which has not been prepaid and for which the authorized traveler seeks reimbursement must be substantiated by an official receipt from the common carrier. (d) Transportation by charter vehicles may be authorized when it is determined to be the most economical method of travel, when considering the nature of the business, the number of people making the trip, and the most efficient and economical means of travel (considering the time of the traveler, cost of transportation and subsistence required). (Ord. No. 5-83-11, § 7, 1-9-84)  Sec. 2-363. - Authorized travel. (a) Travelers shall not be allowed either mileage or transportation expenses when they are transported gratuitously by another person or when they are transported by another authorized traveler who is entitled to mileage or transportation expense. (b) Reimbursement for expenditures related to the operation, maintenance, depreciation and ownership of a vehicle shall not be allowed when a privately-owned vehicle is used on public business and mileage allowance is paid. (c) The city manager may permit an authorized traveler to regularly, on a monthly basis, use a privately owned vehicle on city business. In these instances, the traveler must submit a monthly log of the actual miles traveled and a monthly request for reimbursement. Travel occurring outside county or travel in conjunction with the authorized traveler receiving reimbursement for meals and lodging expense or for travel to and from home shall not be included in the log. (Ord. No. 5-83-11, § 8, 1-9-84)  Sec. 2-364. - Reimbursable incidental expenses. An authorized traveler may be reimbursed for incidental travel expenses incurred during the course of travel. These incidental travel expenses include but are not limited to the following: (1) Taxi, ferry and airport limousine fares; (2) Bridge, road and tunnel tolls; (3) Storage and parking fees; (4) Telephone and telegraph charges relating to city business; (5) Registration, convention or tuition fees not prepaid by the city. (Ord. No. 5-83-11, § 9, 1-9-84)  Sec. 2-365. - Auditing. A travel expense report or voucher as developed by the city manager shall be submitted to the director of finance within thirty (30) days after the travel expense. Each approved travel expense report will be audited by the director of finance when received. (Ord. No. 5-83-11, § 10, 1-9-84)  Sec. 2-366. - Fraudulent claims. Claims submitted pursuant to this division shall be signed by the authorized traveler and shall be verified by a written declaration that it is true and correct as to every material matter. Any individual who makes or aides in the making of a false or fraudulent claim shall be guilty of a violation against the city and upon conviction thereof shall be punished as provided by section 1-11 or in the city's personnel rules and regulations. In addition, any person who received a travel allowance, advance or reimbursement by means of a false claim shall be civilly liable for the repayment of the amount into the public fund from which the claim was paid. (Ord. No. 5-83-11, § 11, 1-9-84)  DIVISION 4. - SERVICE AND USER CHARGES  Sec. 2-367. - Authorization. The City of Atlantic Beach hereby authorizes the establishment of service charges and user fees for services provided by the city not otherwise paid for by ad valorem taxes and as set and approved from time to time by the city commission. (Ord. No. 5-85-15, § 1, 1-13-86)  Sec. 2-368. - Fees and charges. In accordance with the provisions of section 2-367 herein, the following fees and charges are approved: Accident and other public reports issued by the Atlantic Beach police department or fire department (each copy) .....$ 3.00 City clerk lien letter .....10.00 Copy machine, per imprint up to size 8½×14 (first two copies free to senior citizens) ......10 Copy machine, per imprint larger than 8½×14 ......25 Backhoe (including travel time), minimum two hours portal to portal, per hour .....50.00 Labor, all departments, actual cost plus 30 percent for fringes Mud hog, per hour .....15.00 Trucks, each (including travel time), per hour .....20.00 All tractors (including travel time), per hour .....35.00 Bush hog, per hour .....15.00 Materials, cost plus 10 percent for handling Bore machine, per connection .....60.00 Duplicate audio tape .....15.00 Occupational license listing .....10.00 (Ord. No. 5-85-15, § 1, 1-13-86; Ord. No. 5-86-18, § 1, 1-12-87; Ord. No. 5-87-19, § 1, 9-28-87; Ord. No. 5-93-23, § 2, 2-8-93; Ord. No. 5-93-24, § 1, 10-25-93; Ord. No. 5-02-38, § 1, 9-23-02)  Secs. 2-369—2-399. - Reserved.