To the editor:

I have sent the following information to the mayor and members of the council:

I enclose a copy of Chapter 166.241 from the laws of Florida 2008. I’ve listened to the city administration’s argument that in the title of the legislative bill the word “may” is used. It is fundamental law that the title is not part of the statutory law, but may be considered along with the legislative history and committee discussion when there is ambiguity in the statutory language. The word “must” in the statute appears and requires no help to ascertain its meaning. It also should be noted that the statute expressly provides that the method of adoption of the budget may be varied by City Charter, but that such latitude does not apply to the content of the budget. It appears clear that the purpose of the statute is to establish a uniform standard on the content of the budget.

But even assuming the statutory language was ambiguous and there is a dispute between an agency of the state government and city administration, the proper way to resolve it is either by a court decision or by the opinion of the Attorney General. The opinion of the Attorney General is the highest legal authority on the statute and its interpretation aside from this city going to court with the State Auditor General on the issue. It is blatantly arrogant to say because the opinion of the Attorney General is not binding we can do as we wish or believe.

Lastly, I believe it is obvious that the city administration does not want to disclose the total revenue available each year and the total expenditures each year. Is that a valid reason in the public’s interest? The city council must seek the opinion of State Attorney General.

166.241 Fiscal years, appropriations, budgets, and budget amendments-

(1) Each municipality shall make provision for establishing a fiscal year beginning October 1 of each year and ending September 30 of the following year.

(2) The governing body of each municipality shall adopt a budget each fiscal year. The budget must be adopted by ordinance or resolution unless otherwise specified in the respective municipality’s charter. The amount available from taxation and other sources, including amounts carried over from prior fiscal years, must equal the total appropriations for expenditures of the municipality, and it is unlawful for any officer of a municipal government to expend or contract for expenditures in any fiscal year except in pursuance of budgeted appropriations.

(3) The governing body of each municipality at any time within a fiscal year or within up to 60 days following the end of the fiscal year may amend a budget for that year as follows:

(a) Appropriations for expenditures within a fund may be decreased or increased by motion recorded in the minutes, provided that the total of the appropriations of the fund is not changed.

(b) The governing body may establish procedures by which the designated budget officer may authorize certain budget amendments within a department, provided that the total of the appropriations of the department is not changed.

(c) If a budget amendment is required for a purpose not specifically authorized in paragraph (a) or paragraph (b), the budget amendment must be adopted in the same manner as the original budget unless otherwise specified in the charter of the respective municipality.

Arnold Kempe

Cape Coral