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


Effective on Sunday, July 19, 2020
  • 1The carry forward funding provision provides counties with the ability to carry forward funding for E911 capital outlay, capital improvements, or equipment replacement expenditures. The excess recovery provision provides a 30 percent limitation on the total E911 fee revenue retained during a fiscal year as carry forward. Any overage not utilized by the County for allowable E911 expenditures shall be returned to the E911 Board in accordance with this rule.

    71(1) Applicability: All Board of County Commissions in the State of Florida.

    83(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 145http://www.flrules.org/Gateway/reference.asp?No=Ref-12015 147on the Florida E911 website at URL 154http://florida911.myflorida.com, 155or from the E911 Board office at the following address:

    165State of Florida E911 Board

    170Attn: Administrative Assistant

    1732555 Shumard Oak Blvd., Suite 260

    179Tallahassee, Florida 32399-0950

    182(3) Definitions.

    184(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.

    239(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.

    265(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 327365.172(10)(c), F.S.

    329(d) Equipment Replacement: 332Replacement of 911 equipment specifically listed in Section 340365.172(10)(c), F.S., 342as allowable expenditures.

    345(4) 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.

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

    3911. E911 State and Federal Grant Program;

    3982. Emergency Grant Program;

    4023. Rural County Grant Program;

    4074. Rural County Supplemental Disbursement Program.

    4135. Special Disbursement – disbursed under Section 420365.172(6)(a)3.e., F.S.

    422(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.

    468(5) Excess recovery.

    471(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.

    552(b) All excess funds should be sent to: Florida E911 Board, P.O. Box 7117, Tallahassee, Florida 32314.

    569(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.

    604Rulemaking Authority 606365.172(6)(a)11. FS. 608Law implemented 610365.173(2) FS. 612History–New 10-6-09, Amended 10-27-10, 616Formerly 61760FF-5.006, 618Amended 7-17-11, 6207-26-15, 7-19-20.