Broward County Commission Regular Meeting
Director's Name: Norman Foster
Department: Office of Management and Budget
Information
Requested Action
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MOTION TO ADOPT supplemental budget Resolution within the Special Revenue Funds in the amount of $411,508,163 to adjust the fund balance and other budgeted revenues and appropriate funds to reserves and other commitments.
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Why Action is Necessary
Supplemental budgets are required whenever existing revenue sources are increased or decreased, resulting in a change to the total appropriation of a fund.
What Action Accomplishes
The primary purpose of this supplemental budget is to recognize the difference between the preliminary fund balance and the current budgeted fund balance of each fund. This budget amendment also includes a number of proposed appropriations to address issues that have arisen since the adoption of the Fiscal Year 2024 budget.
Goal Related Icon(s)
☐County Commission
☐Go Green
☐MAP Broward
Previous Action Taken
None.
Summary Explanation/Background
Staff presents three supplemental budgets per year to the Board. The purpose of the second supplemental budget is primarily to reconcile the fund balances. This budget amendment also includes a number of proposed appropriations which are highlighted individually below.
THE OFFICE OF MANAGEMENT AND BUDGET RECOMMENDS APPROVAL OF THE FOLLOWING SUPPLEMENTAL BUDGET ACTIONS WITHIN THE SPECIAL REVENUE FUNDS.
BUILDING CODE SERVICES SPECIAL PURPOSE FUND (10020) - $510,389 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
TRANSIT FUND (10025) - $8,732,440 - Budgeted fund balance is adjusted, and additional funds are transferred to the Transit Capital Grant fund ($204,379), reappropriated from the prior year for training ($95,000) and office renovations ($233,957), and the remaining is allocated to reserve for future capital outlay ($8,199,104).
LAW LIBRARY FUND (10030) - $35,810 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
BOARD OF RULES-APPEALS FUND (10035) - $918,725 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
LICENSING ELEVATOR REGULATORY FUND (10050) - $1,114,603 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
PARKS TARGET RANGE FUND (10055) - $0 - Budgeted fund balance is adjusted ($252,209), and the transfer from the General Fund is reduced accordingly <$252,209>.
CULTURAL SPECIAL PURPOSE FUND (10060) - <$47,038> - Budgeted fund balance is adjusted, and reserves are reduced accordingly.
PUBLIC RECORDS MODERNIZATION TRUST FUND (10065) - <$175,142> - Budgeted fund balance is adjusted, an appropriation of $200,000 is budgeted to account for unspent Fiscal Year 2023 funds that were allocated for a microfilm conversion project, and reserves are reduced accordingly.
E-911 FUND (10071) - <$3,160,246> - Budgeted fund balance is adjusted, and reserves are reduced accordingly.
MANATEE PROTECTION FUND (10075) - $83,269 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
PAY TELEPHONE TRUST FUND (10080) - $29,187 - Budgeted fund balance is adjusted, funds are appropriated for additional BSO Youth Programs, and transfer from the General Fund is decreased accordingly.
COMMUNITY PARTNERSHIPS - HOMELESS SERVICES FUND (10085) - $0 - Budgeted fund balance is adjusted and the transfer from the General Fund is decreased accordingly.
TEEN COURT FEE FUND (10090) - $71,104 - Budgeted fund balance is adjusted, and operating budget is reduced accordingly.
JUDICIAL TECHNOLOGY FEE FUND (10095) - $521,723 - Budgeted fund balance is adjusted, and additional funds are appropriated for computer hardware and software ($385,620) and the remaining balance is appropriated to reserve ($136,103).
COURT FACILITY FEE FUND (10101) - $946,945 - Budgeted Fund balance is adjusted, and funds are appropriated to the Broward County Judicial Complex East Wing Renovation project ($950,288) to partially restore funding that was transferred to a different capital project at the Judicial Complex during the April 16, 2024, Regular Meeting of the Board of County Commissioners. Finally, the appropriation for the State Attorney Judicial Complex 1st Floor North Wing Renovation project <$3,343> is modified due to post-closing entry adjustments.
COURT COST FUND (10105) - $100,051 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
LOCAL BUSINESS TAX FUND (10110) - <$5,652> - Budgeted fund balance is adjusted, and the operating budget is reduced accordingly.
ENVIRONMENTAL PERMITTING CONTRACTS FUND (10115) - $167,531 - Budgeted fund balance is adjusted, and additional funds are appropriated to operating accounts for the Petroleum Cleanup Program ($110,680) and the Compliance Verification Program ($15,421) to reflect State contract requirements and the remaining balance is appropriated to reserve ($41,430).
NATURAL RESOURCES CONTRACTS FUND (10120) - $471,358 - Budgeted fund balance is adjusted, and reserves are adjusted accordingly.
EVERGLADES HOLIDAY PARK FUND (10130) - $122,393 - Budgeted fund balance is adjusted ($312,093) and a transfer from the General Fund is reduced <$189,700>. Funds are appropriated to cover increased costs for the water treatment plant operator ($25,000) and reserves are adjusted accordingly ($97,393).
BSO CONSOLIDATED DISPATCH FUND (10140) - $340,928 - Budgeted fund balance is adjusted, and the transfer to the General Fund is increased accordingly.
CONTRACT FUND (10146) - $610,105 - Funds transferred for the Heart Health Pilot that was appropriated in a prior fiscal year. This amount is the remaining General Fund budget that was unspent in Fiscal Year 2023.
STREET LIGHTING DISTRICT FUND (10150) - $22,645 - Budgeted fund balance is adjusted, and reserves are increased accordingly.
GRANT SURPLUS FUND (10155) - $1,246,785 - Additional fund balance ($984,617) and remaining grant balances transferred from BARD and Elderly and Veterans closed-out grants are budgeted ($262,168). These funds are appropriated for continued support of the Broward Addiction Recovery Center ($1,036,362) and Elderly and Veterans programs ($174,498), and other programs to be determined ($35,925).
WATER MANAGEMENT FUND (10160) - <$188,720> - Budgeted fund balance is adjusted, and reserves and operating expense are reduced accordingly.
DRIVER EDUCATION SAFETY TRUST FUND (10600) - $841,464 - Fund balance is budgeted and payments to the School Board are increased based on the Fiscal Year 2023 audited fund balance.
POLLUTION RECOVERY TRUST FUND (10610) - $67,304 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
IMPACT FEE SURCHARGE TRUST FUND (10620) - $51,463 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
BSO LAW ENFORCEMENT CONTRACTS FUND (11015) - $120,075 - Budgeted fund balance is reduced by <$1,712,253> and the resulting deficit in the fund is offset by a transfer from the General Trust Fund for Other Post Employment Benefits ($1,712,253). Additionally, as agreed upon between BSO and Cooper City, budgeted expenses are increased by $120,075 for additional vehicle replacements.
BSO FIRE RESCUE CONTRACTS FUND (11020) - $680,408 - Budgeted fund balance is reduced by <$2,374,795> and revenues attributable to Fiscal Year 2023 that were not received within 60 days of the end of the fiscal year are budgeted in Fiscal Year 2024 ($3,055,203). The remaining balance of $680,408 is appropriated to reserve.
WATER CONTROL DISTRICT TWO FUND (11105) - <$377,390> - Budgeted fund balance is adjusted, and reserves are reduced accordingly.
COCOMAR WATER CONTROL DISTRICT FUND (11110) - $391,450 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
WATER CONTROL DISTRICT THREE FUND (11115) - $830 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
WATER CONTROL DISTRICT FOUR FUND (11120) - <$17,830> - Budgeted fund balance is adjusted, and reserves are reduced accordingly.
AIR POLLUTION TRUST FUND (11205) - $251,639 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
PARKS ENHANCED MARINE LAW ENFORCEMENT FUND (11210) - $54,064 - Budgeted fund balance is adjusted, and reserves are increased accordingly.
AFFORDABLE HOUSING TRUST FUND (11215) - $116,979 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve. Funds from the cancelled Residences at Sunset Place project are transferred to the budget for Future Affordable Housing Projects ($7,000,000).
HOLLYWOOD NORTH BEACH PARK FUND (11220) - $83,898 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
SHERIFFS LAW ENFORCEMENT TRUST FUND (11305) - <$169,091> - Budgeted fund balance is adjusted, and reserves are adjusted accordingly.
VISIT LAUDERDALE (11405) - $5,037,951 - Budgeted fund balance is adjusted, and reserves are increased accordingly.
CONVENTION CENTER FUND (11410) - $2,594,534 - Budgeted fund balance is adjusted, and reserves are increased accordingly.
TWO CENT TOURIST TAX REVENUE FUND (11415) - $149,358 - Budgeted fund balance is adjusted, and funds are transferred to the Civic Arena Debt Service Fund.
FOUR CENT TOURIST TAX REVENUE FUND (11420) - $6,372,448 - Budgeted fund balance is adjusted, and reserves are increased accordingly ($1,041,118). Revenue from Arena Participation funds are recognized, and the transfer to the Tourist Development Tax Capital Fund is increased accordingly to start design on a new parking garage at the Convention Center ($5,331,330).
SURTAX FUND (11610) - $19,403,792 - Budgeted fund balance is adjusted and a portion ($200,000) is appropriated to MAP Admin for additional greenways masterplan services. A transfer to Surtax Capital Fund ($323,040,112) is budgeted for reserve of committed projects.
ANIMAL CARE GENERAL TRUST FUND (11700) - $40,564 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
ADOPTION TRUST (11701) - <$64,546> - Budgeted fund balance is adjusted, and reserves are adjusted accordingly.
STERLIZATION TRUST (11702) - <$108,958> - Budgeted fund balance is adjusted, and reserves are adjusted accordingly.
VICTIM TRUST (11703) - $8,328 - Budgeted fund balance is adjusted, funds are appropriated to continue to provide support to the community when bite accidents occur ($20,000), and reserves are adjusted accordingly <$11,672>.
OPIOID REGIONAL SETTLEMENT FUND (11710) - $9,458,149 - Budgeted fund balance is adjusted and funding from legal settlements with Pharmaceutical Supply Chain Participants is budgeted to reserves for opioid abatement programs in Broward County ($6,370,989) and as a transfer to the General Capital Outlay Fund to support design costs associated with expansion of Broward Addiction and Recovery Division’s central facility.
BROWARD REDEVELOPMENT PROGRAM FUND (30210) - $1,173,459 - Budgeted fund balance is adjusted, and additional funds are appropriated for future redevelopment projects.
BROWARD BOATING IMPROVEMENT CAPITAL FUND (30220) - $135,533 - The budgeted fund balance is adjusted, funds are appropriated for the City of Fort Lauderdale to remove and dispose of derelict vessels, and additional funds are appropriated to reserve.
PARKS IMPACT FEE TRUST FUND (30225) - $229,870 - Budgeted fund balance is adjusted, and reserves are increased accordingly.
PUBLIC ART AND DESIGN FUND (30231) - $92,529 - Budgeted fund balance is adjusted, and additional funds are appropriated for pooled future Public Art programming.
SURTAX CAPITAL FUND (35100) - $332,702,115 - Budgeted fund balance is adjusted and a transfer from the Surtax Fund 11610 is recognized ($323,040,112). Budget is appropriated to the Port By-Pass Road Project ($11,600,000), adjustments for post closing accruals <$2,395,575> and the remainder to reserves for committed projects.
TRANSIT NON-GRANT CAPITAL FUND (35120) - $17,645,969 - Budgeted fund balance is adjusted ($15,991,423), and funds are appropriated for the Miramar park and ride and are supported by a payment from the Florida Department of Transportation ($1,654,546). In addition, adjustments are made to reconcile prior year actuals <$56,496> and reserves are adjusted accordingly ($16,047,919).
TRANSIT GRANT CAPITAL FUND (39000) - $0 - A transfer from the Transit Operating Fund is budgeted to reflect local match revenue received from surplus sales of vehicles in a previous year and grant revenues are adjusted accordingly.
BMSD SOLID WASTE FUND (47150) - $219,611 - Budgeted fund balance is adjusted, and reserves are increased accordingly.
BROWARD COUNTY LOCAL PROVIDER PARTICIPATION FUND (61070) - <$38,709> - Budgeted fund balance is adjusted, and the operating budget is reduced accordingly.
COVID-19 EXPENSES FUND (70000) - $0 - A transfer to the General Fund in the amount of $4,393,094 is budgeted to assist with unanticipated items that have arisen since the adoption of the Fiscal Year 2024 budget.
BYRNE GRANT FUND (70301) - $23,160 - Funds are transferred from the General Fund and appropriated to personnel services.
FAIR HOUSING GRANT FUND (71600) - $51,000 - Funding for the U.S. Department of Housing and Urban Development (HUD) grant agreements is recognized and appropriated for Training Funds ($14,000), Partnership Funds ($25,000), and Special Enforcement Effort Funds ($12,000).
TRANSIT CORRIDOR PROGRAM GRANT FUND (86010) - $1,817,550 - Budgeted revenue in the Transit Grant Fund is adjusted to reflect farebox revenue collected from the I-95 Express and I-595 Express routes during the grant period and appropriated for expenditures incurred.
Source of Additional Information
Norman Foster, Director, Office of Management and Budget, (954) 357-6346
Fiscal Impact
Fiscal Impact/Cost Summary
The fiscal impact is detailed above in the Summary Explanation/Background section of the agenda item.