DISALLOWANCE OF EXPENDITURES

Jacksonville Ordinance Code tit. V, ch. 118, pt. 4

in effect

Jacksonville Ordinance Code § 118.401 City's right to disallow expenditures.

Sec. 118.401. - City's right to disallow expenditures. The City retains the right to disallow expenditures of City funds. The Council Auditor may audit the expenditures of City funds by each recipient. The audit report of the Council Auditor delineating the questioned expenditures shall be delivered, by certified mail, to the recipient affected. If the recipient does not protest the questioned expenditures in accordance with this Part, the questioned expenditures shall be disallowed expenditures and the amount of the disallowed expenditures shall be immediately returned to the City. (Ord. 2009-868-E, § 2)

Jacksonville Ordinance Code § 118.402 Protest of questioned expenditures.

Sec. 118.402. - Protest of questioned expenditures. A recipient may protest one or more of the questioned expenditures by filing a written protest with the City Council President within ten days of receipt of the audit report of the Council Auditor. The City Council President shall refer the protest to the Finance Committee as an Audit Appeals Committee. (Ord. 2009-868-E, § 2)

Jacksonville Ordinance Code § 118.403 Audit Appeals Committee.

Sec. 118.403. - Audit Appeals Committee. Within 30 days after the protest is referred to the Audit Appeals Committee, a public hearing shall be conducted by the Committee. The Committee shall file a written report on the protest and propose an appropriate resolution for final action by the City Council within 15 days of the conclusion of the hearing. A copy of the report shall be delivered, by certified mail, to the protesting recipient. (Ord. 2009-868-E, § 2)

Jacksonville Ordinance Code § 118.404 City Council ruling on protest of questioned expenditures.

Sec. 118.404. - City Council ruling on protest of questioned expenditures. Upon receipt of the report of the Audit Appeals Committee, the City Council shall take such action, by resolution, as it deems appropriate and notify the recipient affected, by certified mail, of its action. The amount of the protested questioned expenditures disallowed by the City Council shall be disallowed expenditures and immediately returned to the City. (Ord. 2009-868-E, § 2)

Jacksonville Ordinance Code § 118.405 Return of disallowed expenditures.

Sec. 118.405. - Return of disallowed expenditures. Every recipient shall return the amount of: (a) Questioned expenditures not protested in accordance with this Part, thereby becoming disallowed, within 15 days of receipt of the audit report of the Council Auditor. (b) Questioned expenditures protested, but disallowed by the City Council in accordance with this Part, within 15 days of receipt of notification of the City Council's action. (Ord. 2009-868-E, § 2)

Source: City of Jacksonville, Ordinance Code and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/fl/jacksonville/codes/code_of_ordinances?nodeId=TITVADPE_CH118CIGR_PT4DIEXFetched: 10/27/2026