September 22, 1966
Mr. Clint Schultz .
Southwest Florida Water Management District
P. O. Box 216
Brooksville, Florida 33512
This is in response t, your inquf.ry concerning the account en-
titled "Promotion, Advertisements and Improvement," as contained
in budgets of the District and Basins.
It is our opinion that it is proper, under Chapter 378 of the
Florida Statutes, to charge entertainment or other expenses as-
sociated therewith to this account, provided the yearly sum does
not exceed 1/4 of 1% of the moneys collected by taxation within
If you will refer to Section 378.451, you will find the law set
out in full. It is my opinion that entertainment, properly
administered, is included in the term "* purposes of promo-
tion, advertisement and improvement of the program and objectives
of the District." My opinion is based not only upon the wording
of the section, but also I have been advised by officials of the
Central and Southern Florida Flood Control District that this
was the purpose and intent of the Legislature when it passed
this section of the statute.
Myron 0. Gibbons
I WS- 0 '
9/a2/66 11:00 AM
CU, cli IM t asked ne to give you the
The Madgets of the District and the Basins,
principally the District, provide for an account
titled "Promtion, A ertisement and VIprove-
Mat." It hma been our opinion, and I believe
that of yours, that this account was to be used x;
as the the account states and, in fact, for
ea~tirtem1int or other pumpof associated
.like Dyke, the Stata Auditor,
has that I obtain a letter from you,
That this, too, is your opinion, so Jh
that may include it with his files on
the report which he is preparing.
(the letter aay be addressed either to Clint
or to mr. Dye)
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