FINANCIAL REPORTING

Jacksonville Ordinance Code tit. V, ch. 106, pt. 4, subpt. C

in effect

Jacksonville Ordinance Code § 106.421 Quarterly financial report to be furnished to Council.

Sec. 106.421. - Quarterly financial report to be furnished to Council. A quarterly financial report of the fiscal condition of the City and its independent agencies shall be furnished to the Council for its information and use for each quarter. Not later than January 30, April 30 and July 30 and November 30, the Director of Finance and Administration of the City and the Chief Financial Officer of each independent agency shall submit to the Council Auditor the financial report specified by Section 106.422(a) for the preceding full three-month period. Not later than February 15, May 15, August 15 and December 15, the Council Auditor shall prepare the consolidated financial report required by Section 106.423 and transmit it to the Finance Committee for presentation at its next regular meeting. (Ord. 77-691-638, § 2; Ord. 83-591-400, § 1; Ord. 88-762-439, § 1; Ord. 2016-140-E, § 16)

Jacksonville Ordinance Code § 106.422 Financial report to be provided by City and independent agencies.

Sec. 106.422. - Financial report to be provided by City and independent agencies. (a) The City and the independent agencies shall submit the financial report in the form specified by the Council Auditor. A separate report shall be submitted for each fund or major group of accounts so that the separate activities of each reporting agency are separately reported and summarized. The Council Auditor is authorized to make rules concerning the number of financial reports that must be submitted by each agency and the funds or account groups for which separate reports must be submitted. (b) In addition to the forms specified in subsection (a), the Director of Finance and Administration of the City and the Chief Financial Officer of each independent agency shall submit a written report commenting on the fiscal condition of their respective agencies or the City. This report shall include comments regarding anticipated budget problems which may need to be addressed by the Council in addition to other information regarding the financial condition of the entity. (c) The Mayor shall certify, in each quarterly financial statement, that the employee caps are accurate and comply with the budgetary allowance for each department of the City. A schedule shall be submitted that shows information by subfund for each department disclosing the number of filled full time positions at the close of the quarter and the original and revised employee caps. (d) The City shall also include in each quarterly statement a report of overtime for each City department by fund. A schedule shall be submitted that shows the budgeted overtime, actual overtime incurred as of the quarter of the report, and the year-end projected overtime for each department by fund. (Ord. 77-691-638, § 2; Ord. 83-591-400, § 1; Ord. 88-762-439, § 1; Ord. 2015-4-E, § 2; Ord. 2016-140-E, § 16; Ord. 2025-529-E, § 1)

Jacksonville Ordinance Code § 106.423 Consolidated financial report.

Sec. 106.423. - Consolidated financial report. The Council Auditor shall prepare a consolidated financial report, using the financial report submitted by the reporting agencies. The consolidated financial report shall set out the fiscal condition of the City and of each independent agency as of the close of the quarter for which it is prepared. The Council Auditor shall insert such appropriate footnotes, explanations and other information as he deems necessary to inform the public on the fiscal condition of the Consolidated Government. (Ord. 77-691-638, § 2; Ord. 83-591-400, § 1; Ord. 88-762-439, § 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_CH106BUACCO_PT4FIMA_SPCFIREFetched: 10/27/2026