ftAeBONS, ( q McEWEN, SMxi COFER & TAUB __"
A ORNEYS AND COUNSELLOR AT LAW
n. aImo"- aS*a.19a0
6 0 MADISON STREET. P.O. BOX 1363
TAMPA. FLomRIDA 33001
/ s,13) 22s.s41 KEY WORDS:
April 20, 1977
Mr. D. R. Feaster m.M T......
E cutive Director
Southwest Florida Water
Ma agement District
50 0 U.S. Highway 41 South
Bicoksville, Florida 33512
RE: Unanticipated Funds Budget Amendment
Your File 10D-FIN-20-04
Your Letter to Myron Gibbons of March 28, 1977
De r Don:
T is is pursuant to our earlier discussion.
It might be better to refer to these funds as being in the
c egory of "unanticipated funds" rather than as "revenue."
r T funds can be utilized properly by budget amendment in
c lpliance with statutory provision.
T1 WRDA funds received as repayment to the basin could be
c egorized as unanticipated reimbursement of funds advanced
for purchase of water storage lands. These are in the nature
o: repayment to the basin and should not be considered as
0RfA funds when received as reimbursement unless the amount
e: eeds the amounts previously advanced from basin monies.
Another term that could be used would be "return of funds
U .lization of these repaid funds will require compliance
w: h provisions of S373.536 for unanticipated funds.
Funds received from New Port Richey should be treated as
unanticipated funds and will require a budget amendment.
I night point out that S373.536 states:. "Should the District
re eive unanticipated funds after the adoption of the final
oaiBONS. TUqJ McEWEN. SMITV' OFFER & TAUB ONTINI'*T OUR LETTER or
'\ 4-20-77 77- 53
b Lget, the final budget may be amended by including the
s..d funds, so long as notice of intention to amend shall
b( published one time in one or more newspapers .
L. M. B n
cC: Mr. Derrill S. McAteer
Mr. Robert Martinez
Mr. S. C. Bexley, Jr.
Mr. Ronald B. Lambert
Mr. Thomas M. Van der Veer
Mr. N. Brooks Johns
,-Mr. Nicholas A. Pender
Mrs. Helen Thompson
Mr. Latimer Turner
Mr. George Ruppel
Mr. Jay T. Ahern
I PDutwi )st F]i
Water Management D trict
5060 U.S. HIGHWAY 41, SOUTH BROOKSVILLE, FLORIDA 33512
PHONE (904) 796-7211
S DERRILL McATEER, Chairman. Brooksville N. BROOKS JOHNS, Lakeland HELEN THOMPSON, S
ROBERT MARTINEZ. Vice Chairman, Tampa RONALD B. LAMBERT, Wauchula LATIMER TURNER, S
THOMAS VAN DER VEER. Secretary, Yankeetown
S C. BEXLEY, Treasurer, Land O'Lakes
NICK TENDER, Tampa
GEORGE RUPPEL. Clearwater
Donald R. Feaster, Executive Director
March 28, 1977
ron G. Gibbons, Esquire
st Office Box 1363
mpa, Florida 33601
Unanticipated Funds Budget Amendment
rrently we have on hand or anticipate receiving funds that could be
pended for essential District and Basin projects. The purpose of this
tter is to request guidance as to the legal actions necessary to allow
ilization of these funds this year, if the Boards should so desire, rather
an waiting until FY 1977-78. The following outlines the funds available
d associated background.
rrently the Hillsborough River Basin has on hand $222,640 from a court
gistry refund (Rose Suit). This is basin money deposited for TBC right-
-way purchases and is available because the court required an excessive
posit. We suggest that these funds are in the category of unanticipated
venue and could be utilized by budget amendment in compliance with
orida Statute 373.536, to include public advertising and hearing.
ring the past fiscal year (FY 75-76) the Hillsborough River Basin, using
sin funds, purchased lands in the LHFDA because WRDA funds were not
ailable. By resolutions approved by the Governing Board March 2, 1977,
ie Board has requested $554,001.10 from WRDA as repayment to the basin.
the repayment is considered to be WRDA funds then, conceivably, the funds
iuld be used for WRDA purposes, without incorporating them into our budget.
ever, identification as WRDA funds could generate other problems such as
ouding the financial audit trail and confusing records concerning the
counts of WRDA funds appropriated.
ie staff is of the opinion that the repayment is an unanticipated return
Sbasin monies advanced to WRDA with the hope of eventual repayment. In
ie past, as a routine procedure, we have used basin funds to temporarily
ly for land while awaiting WRDA funds. If we had known that repayment would
! forthcoming this fiscal year; the repayment could have been included in
te revenue portion of our budget and appropriated to projects. However,
:ilization of these funds in FY 1976-77 will, in our opinion, require com-
liance with F.S. 373.536 as unanticipated funds.
M ch 28, 1977
M-on G. Gibbons, Esquire
R Unanticipated Funds Budget Amendment
S P ae Two
D ing FY 1975-76 the District expended District funds for land acquisition
in the Green Swamp because WRDA funds were not available. Resolutions
a huntingg to $23,590.40 have been forwarded requesting repayment. Again,
thi staff considers the repayment funds revert to the status of District
SJfuids and utilization in FY 1976-77 requires compliance with F.S. 373.536.
Currently, we have on hand $262,771 in District funds derived from cancellation
of prior years encumbrance of funds for the payment of land owners appraisal
an attorney fees. These funds were not available during the FY 1976-77
budget preparation cycle and, therefore, were not included in the budget.
e suggest that these funds are in the category of unanticipated revenue
Snd could be utilized this year by budget amendment in compliance with F.S.
e anticipatethe receipt of funds from New Port Richey as their contri-
ution of the hydrologic studies relative to the Starkey property. We
suggest that these funds are unanticipated revenue and utilization this
n3 fear will require a budget amendment in compliance with F.S. 373.536.
e plan to discuss this at the April 6, 1977 Governing Board meeting under
ie agenda item Administrative Matters and, at that time, request Board and
"1 Icard Counsel's guidance.
ery truly yours,
\NALD R. FEASTER
:: Governing Board
L. M. Blain
J. T. Ahern