THE CITY TREASURY

Jacksonville Ordinance Code tit. V, ch. 110, pt. 1

in effect

Jacksonville Ordinance Code § 110.101 What comprises City Treasury.

Sec. 110.101. - What comprises City Treasury. The City Treasury shall consist of: (a) Funds which are paid to, deposited with or held by the Tax Collector (except funds collected by the Tax Collector for remittance to the State as State funds), whether such funds are held in the Tax Collector's custody or are on deposit in his name in banks or other depositories. (b) Funds which are received by the Treasurer and held in his custody or on deposit in the name of the City in banks or other depositories. (c) Funds which are received by and are in the custody of any other person (including collection agents appointed by the Tax Collector under Chapter 40) for payment to or deposit with the Treasurer or the Tax Collector. (d) Funds which are in the custody of a person as a petty cash or imprest fund under Section 110.109. (Ord. 83-591-400, § 1; Ord. 86-1305-736, § 3)

Jacksonville Ordinance Code § 110.102 Responsibility for City funds; receipt for funds paid over to or deposited.

Sec. 110.102. - Responsibility for City funds; receipt for funds paid over to or deposited. Funds received for the use of the City by persons other than the Treasurer or the Tax Collector are City funds, and are a part of the City Treasury, as soon as such persons receive the funds, regardless of whether the funds are paid over to or deposited with the Treasurer or Tax Collector immediately or not, and such persons shall be liable to the City for the entire amount of the funds so received by them and held in their custody. All persons charged by law with the safekeeping, transfer and disbursement of City funds are required to keep an accurate record of each sum received and of each payment or transfer. Every person who has City funds in his hands or possession shall pay them to the Treasurer or the Tax Collector without delay and in all cases within 30 days of their receipt. When the funds are paid over to or deposited with the Treasurer or Tax Collector, the person so paying over to or depositing the funds shall obtain a receipt therefor and shall keep this receipt in his records as a credit in the amount of the receipt against the amount owed by him to the City. (Ord. 83-591-400, § 1; Ord. 86-1305-736, § 3)

Jacksonville Ordinance Code § 110.103 Deposit without deduction.

Sec. 110.103. - Deposit without deduction. The gross amount of all moneys received from whatever source for the use of the City shall, except as provided by law, be paid by the person receiving the same into the City Treasury, at as early a day as possible, without any abatement or deduction on account of salary, fees, costs, charges, expenses or claim of any description whatever. (Ord. 83-591-400, § 1)

Jacksonville Ordinance Code § 110.104 Penalty for withholding money.

Sec. 110.104. - Penalty for withholding money. Every officer, employee or agent of the City who neglects or refuses to comply with the requirement of Sections 110.102 and 110.103 shall be subject to be removed from office, employment or agency and to forfeit to the City any share or part of the moneys withheld to which he might otherwise be entitled. (Ord. 83-591-400, § 1)

Jacksonville Ordinance Code § 110.105 Payment to City of revenues of JEA.

Sec. 110.105. - Payment to City of revenues of JEA. JEA shall pay over to the Tax Collector, on a monthly basis, such portion of its revenues as the council shall from time to time appropriate pursuant to Section 21.07 of the Charter. (Ord. 68-99-69, § 1; Ord. 70-650-526; Ord. 71-397-181; Ord. 83-591-400, § 1; Ord. 84-1307-754, § 25; Ord. 86-1305-736, § 3; Ord. 97-229-E, § 15; Ord. 97-1054-E, § 10.04; Ord. 98-254-E, § 3)

Jacksonville Ordinance Code § 110.106 Segregation of funds; description of funds.

Sec. 110.106. - Segregation of funds; description of funds. (a) Funds established. All moneys shall be accounted for by the Treasurer within the following funds or fund groups, which funds and fund groups are hereby created and established: (1) General Fund-General Services District. (2) General Fund-Urban Services District. (3) Enterprise Funds. (4) Internal Service Funds. (5) Special Revenue Funds. (6) Streets and Highways Five-Year Road Program Fund. (7) Self-Insurance Funds. (8) Federal Revenue Sharing Trust Fund. (9) General Trust and Agency Funds. (10) Capital Projects Funds. (11) Debt Service Funds. (12) Independent Authorities Funds. (13) Special Assessment Funds. (b) Description of funds. The source and use of each of these funds shall be as follows: (1) The General Fund-General Services District shall consist of all moneys received by the City from every source whatsoever, except as provided in paragraphs (2)—(13). Moneys in the General Fund-General Services District shall be expended pursuant to the budget ordinance and other appropriation ordinances. (2) The General Fund-Urban Services District shall consist of moneys received from an ad valorem tax levied on real and personal property in the First Urban Services District, plus the earnings on investments of these moneys and miscellaneous licenses, taxes and penalties specifically applicable to the First Urban Services District. Moneys in the General Fund-Urban Services District shall be expended pursuant to the budget ordinance and other appropriation ordinances. (3) The Enterprise Funds shall consist of the revenues earned by the enterprises and utilities operated by the City as proprietary activities, plus the earnings on investments of these revenues, interdepartmental charges billed and collected by these activities and contributions from other funds. Moneys in the Enterprise Funds shall be expended pursuant to the budget ordinance and other appropriation ordinances. The Treasurer is authorized to set up on the books of the Enterprise Funds a retained earnings account for each of the activities included in the Enterprise Funds, and the revenues earned by each activity during each fiscal year which exceed the expenses chargeable to that activity shall, as soon as practicable after the close of each fiscal year, be paid into the retained earnings account for that activity. The retained earnings account shall be available for expenditure, upon appropriation by the Council, for capital improvements to the activity and the purchase of new or replacement equipment or other assets, and to fund projected operating deficits. (4) The Internal Service Funds shall consist of the revenues billed and collected as service charges by the Finance and Administration Department and Information Technology Division, Planning and Development Department and Office of General Counsel, except such activities of these agencies as are included in another fund. Moneys in the Internal Service Funds shall be expended pursuant to the budget ordinance and other appropriation ordinances. (5) The Special Revenue Funds shall consist of moneys received from the United States and the State as grants, plus contributions from other funds as match money and for other purposes and other revenues applicable to federal and State programs operated by the City. Moneys in the Special Revenue Funds shall be expended pursuant to the appropriation ordinances applicable to the federal and State grants and programs funded from this fund. (6) The Streets and Highways Five-Year Road Program Fund shall consist of the surplus gas tax funds received by the City under the provisions of Section 746.408, plus the earnings on investments of these moneys. Moneys in the Streets and Highways Five-Year Road Program Fund shall be expended in accordance with Chapter 746. (7) The Self-Insurance Funds shall consist of the amounts billed and collected by the Finance and Administration Department under the provisions of Chapter 128, plus the earnings on investments of these moneys. Moneys in the Self-Insurance Funds shall be expended in accordance with Chapter 128. (8) The Federal Revenue Sharing Trust Fund shall consist of all moneys received by the City from any federal revenue sharing act. Moneys in the Federal Revenue Sharing Trust Fund shall be expended pursuant to the budget ordinance and other appropriation ordinances. (9) (i) The General Trust and Agency Funds shall consist of all moneys received by the City as testamentary or inter vivos donations or gifts for specific purposes or uses and not properly includable in the revenues of any other fund, all moneys held by the City for the use or benefit of ascertained or ascertainable payees or beneficiaries, moneys received or intended for deposit in the pension funds, moneys held as trust funds or revolving funds under law or a trust agreement and moneys held in escrow accounts, plus the earnings on investments of these moneys to the extent such provisions are made and contributions from other funds. In the absence of specific provisions with respect to earnings on investments, such earnings will be allocated to the General Fund-General Services District. All moneys in the General Trust and Agency Funds (except earnings on investments of such moneys allocated to the General Fund-General Services District) are hereby appropriated to be expended in accordance with the law or trust agreement under which they were received, subject to the provisions of Chapter 106 and to applicable laws relating to the deposit or expenditure of moneys in the City Treasury. (ii) In order to maintain a minimum number of trust funds in the City Treasury, the Director of Finance and Administration may consolidate, if permitted under the terms and conditions of their receipt, any two or more of the trust funds administered by the City; provided, that the Accounting Division shall employ effectively a uniform system of accounts sufficient to preserve the integrity of the trust funds. (10) The Capital Projects Funds shall consist of moneys received as proceeds from the sale of bonds and held as funds for the construction, acquisition or improvement of a specific capital improvement project or projects funded by the bond issue. Moneys in the Capital Projects Funds shall be expended pursuant to the applicable bond ordinances and other applicable laws. (11) The Debt Service Funds shall consist of all moneys received by appropriation or otherwise and held for the payment of debt service requirements of the various bond issues of the City. Unless otherwise provided by the Council or contained in the bond ordinance, all interest which accrues on bond issues shall only be expended in accordance with and for the same purposes for which the bonds were issued. Moneys in the Debt Service Funds shall be expended pursuant to the various bond ordinances. (12) The Independent Authorities Funds shall consist of moneys appropriated for the use of independent agencies and governmental agencies outside the Consolidated Government, in either case when the City is acting as fiscal agent of and performing the accounting for the agency. Moneys in the Independent Authorities Funds shall be expended pursuant to the budget ordinance and other appropriation ordinances, and as provided in the agreement or law establishing the agency relationship. (13) The Special Assessment Funds shall consist of moneys received as special assessments on real property for public improvements constructed for the benefit of such real property, plus moneys appropriated for such projects from other City funds. The Street Assessment Revolving Fund established by Section 111.505 shall be accounted for in the Special Assessment Funds. Moneys in the Special Assessment Funds shall be expended pursuant to the applicable ordinances and special assessment resolutions. (Ord. 82-982-414, § 1; Ord. 83-591-400, § 1; Ord. 97-229-E, § 16; Ord. 2006-422-E, § 126; Ord. 2011-732-E; Ord. 2016-140-E, § 16)

Jacksonville Ordinance Code § 110.107 Payment of moneys only on approved vouchers.

Sec. 110.107. - Payment of moneys only on approved vouchers. Moneys shall be paid by the Treasury Division only on vouchers which have been approved by the Accounting Division. However, the Tax Collector is authorized to furnish a personal check-cashing service for the benefit of City employees who properly identify themselves. (Ord. 83-591-400, § 1)

Jacksonville Ordinance Code § 110.108 Authorization for drawing check in favor of financial organization for credit to employee's account.

Sec. 110.108. - Authorization for drawing check in favor of financial organization for credit to employee's account. Under rules promulgated by the Director of Finance and Administration, the Treasurer is authorized, upon the written request of an employee to whom a payment for wages or salary is to be made, to make the payment by sending to a financial organization designated by the employee a check that is drawn in favor of the organization and is for credit to the checking account of the employee or is for the deposit of savings or purchase of shares for the employee. If more than one employee to whom a payment is to be made designates the same financial organization, the Treasurer shall make payment by sending to the organization a check that is drawn in favor of the organization for the total amount designated by those employees and by specifying the amount to be credited to the account of each of those employees. Payment by the City in the form of a check drawn in accordance with this Section and properly endorsed, shall constitute a full acquittance for the amount due to the employee requesting the payment. The term financial organization means any bank, savings bank, savings and loan association or similar institution, or a federal or State chartered credit union. (Ord. 83-591-400, § 1; Ord. 86-1305-736, § 3; Ord. 2016-140-E, § 16)

Jacksonville Ordinance Code § 110.109 Imprest and petty cash funds.

Sec. 110.109. - Imprest and petty cash funds. Under rules promulgated by the Director of Finance and Administration, the Treasurer may authorize City agencies to establish imprest and petty cash funds, using appropriated funds available to the agency, for the purchase of minor supplies or the payment of incidental fees and charges. The rules shall require that one person employed by the agency, or the head of the agency, shall be the custodian of the imprest or petty cash fund, and that an accurate and timely account be maintained of each fund, with adequate vouchers or other documentation of the expenditures from the account. Each custodian shall be personally responsible for the funds in his hands and for their proper expenditure and accounting. No imprest or petty cash fund shall be used to cash or negotiate the personal checks of any employee or any other person. (Ord. 83-591-400, § 1; Ord. 86-1305-736, § 3; Ord. 2016-140-E, § 16)

Jacksonville Ordinance Code § 110.110 Not to issue evidences of indebtedness.

Sec. 110.110. - Not to issue evidences of indebtedness. It is not lawful for the Treasurer, or the Director of Finance and Administration, to issue any treasury certificates, or any other evidences of indebtedness, for any purpose whatsoever, and he is prohibited from issuing the same. Only the Council may authorize the issuance of debt obligations. (Ord. 83-591-400, § 1; Ord. 86-1305-736, § 3; Ord. 2016-140-E, § 16)

Jacksonville Ordinance Code § 110.111 Suits to recover money.

Sec. 110.111. - Suits to recover money. Whenever any person accountable for City funds neglects or refuses to pay into the City Treasury the sum or balance reported to be due to the City, the General Counsel, upon the request of the Director of Finance and Administration, shall institute suit for the recovery of the City funds due, plus interest from the time of receiving the money until it shall be repaid into the City Treasury. (Ord. 83-591-400, § 1; Ord. 2016-140-E, § 16)

Jacksonville Ordinance Code § 110.112 Advance of City funds; prohibition against.

Sec. 110.112. - Advance of City funds; prohibition against. No advance of City funds shall be made in any case unless authorized by the appropriation concerned or other law. In all cases of contracts for the performance of any service or the delivery of any articles of any description for the use of the City, payment shall not exceed the value of the service rendered or of the articles delivered previously to the payment. It shall be lawful, under the authorization of the Mayor or his designee, to make such advances as may be necessary to the fulfillment of the public engagements. (Ord. 83-591-400, § 1)

Jacksonville Ordinance Code § 110.113 Applicability when City acting as fiscal agent.

Sec. 110.113. - Applicability when City acting as fiscal agent. Parts 1 and 2 shall apply in all cases when the City is acting as fiscal agent for an independent agency or governmental agency outside the Consolidated Government, pursuant to law or an agency agreement under Section 106.444. For this purpose, funds held by the City as fiscal agent shall be deemed and considered to be City funds and a part of the City Treasury. (Ord. 83-591-400, § 1)

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_CH110CITR_PT1THTRFetched: 10/27/2026