60FF1-5.006. Requirements for County Carry Forward Funds and Excess Funding

(1) This rule implements the carry forward provision in Section 365.173(2)(d), F.S.  All boards of county commissioners shall return funds not used by the county in accordance with this rule.

(2) General conditions: All counties shall provide financial information on the county fiscal year fee revenues received, the county fiscal year E911 expenditures and the carry forward amount for the county fiscal year. The information shall be provided on the E911 Board Form 6A, “County E911 Fiscal Information,” (revised 04/2020), which is incorporated herein by reference and may be obtained at http://www.flrules.org/Gateway/reference.asp?No=Ref-12015 on the Florida E911 website at URL http://florida911.myflorida.com, or from the E911 Board office at the following address:

State of Florida E911 Board

Attn: Administrative Assistant

4030 Esplanade Way, Suite 135-F

Tallahassee, Florida 32399-0950

(3) Definitions.

(a) Fixed Capital Outlay: Real property (land, buildings, including appurtenances, fixtures and fixed equipment, structures, etc.), including additions, replacements, major repairs, and renovations to real property which materially extend its useful life or materially improve or change its functional use and including furniture and equipment necessary to furnish and operate a new or improved facility.

(b) Operating Capital Outlay: Equipment, fixtures and other tangible personal property of a non-consumable nature and has a normal expected life of one year or more.

(c) Capital Improvements: Improvement costs increasing the useful life or value of the asset. Capital improvements are accounted for as assets and do not include deductible minor improvements or repairs which are expenses. These items can include building modifications necessary to maintain the security and environmental integrity of the Public Safety Answering Point (PSAP) and E911 equipment rooms specifically listed in Section 365.172(10)(c), F.S.

(d) Equipment Replacement: Replacement of 911 equipment specifically listed in Section 365.172(10)(c), F.S., as allowable expenditures.

(e) “Implementation of a hosted system” includes costs associated with initial start-up and continuing provision of a hosted system that meets industry accepted standards.

(f) Services include systems and functionality such as database maintenance, next-generation 911 network services, next-generation 911 database services, the installation of network equipment or communication devices within the PSAP, and all other services that are provided remotely to a PSAP.

(4) Carry forward funding may be used for fixed and operating capital outlay, capital improvements, equipment replacement, implementation of hosted systems, and services.

(5) Carry Forward Funding and Excess Recovery Parameters: The county shall determine the calculated total fee revenue funding disbursed to the county by the E911 Board during a county fiscal year.

(a) The 30 percent limitation does not apply to funds disbursed to a county through:

1. E911 State and Federal Grant Program;

2. Emergency Grant Program;

3. Rural County Grant Program;

4. Rural County Supplemental Disbursement Program.

5. Special Disbursement – disbursed under Section 365.172(6)(a)3.e., F.S.

(b) When determining carry forward, a county’s authorized E911 expenditures equals the total of the E911 fee expenditures and the county revenue expenditures for authorized E911 expenditures. E911 project costs shall be included in the current year authorized E911 expenditures if the project is under contract or signed letter from the County Finance Department specifying funds obligated to a future project.

(6) Excess recovery.

(a) Any excess county fiscal year E911funding greater than the county’s total expenditures for permissible E911 costs described in paragraph (4)(b), including the 30 percent carry forward allowance, must be returned to the E911 Board. Counties shall deliver revenues from the fee to the E911 Board within 120 days after the end of the county fiscal year. If unused in a project in accordance with paragraph (4)(b), then any excess fee revenue shall be returned within 60 days of project completion.

(b) All excess funds shall be sent to: Florida E911 Board, P.O. Box 6750, Tallahassee, Florida 32314-6750.

(c) A transmittal letter indicating that the funds are for excess recovery of E911 costs shall be sent to the E911 Board, including information on the Excess Recovery Check Amount, Check Date, and Check Number.

(7) This rule shall be reviewed and if necessary, repealed, modified, or renewed through the rulemaking process five years from the effective date.

Rulemaking Authority 365.172(6)(a)11. FS. Law implemented 365.173(2) FS. History–New 10-6-09, Amended 10-27-10, Formerly 60FF-5.006, Amended 7-17-11, 7-26-15, 7-19-20, 4-27-21, 9-27-21, 6-29-23.