Broward County Commission Regular Meeting
Director's Name: Norman Foster
Department: Office of Management and Budget
Information
Requested Action
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A. MOTION TO ADOPT supplemental budget Resolution within the General Fund and the Broward Municipal Services District Fund in the amount of $168,928,293 to adjust the fund balance and other budgeted revenues and to appropriate funds for other commitments.
ACTION: (T-12:19 PM) Approved Resolution Nos. 2024-144 and 2024-145. (Refer to minutes for full discussion.)
VOTE: 6-0. Commissioners Bogen, McKinzie and Rogers were not present during the vote.
B. MOTION TO ADOPT supplemental budget Resolution within the County Transportation Trust Fund in the amount of $34,728,495 to adjust the fund balance and other budgeted revenues and to appropriate funds for other commitments.
ACTION: (T-12:19 PM) Approved Resolution Nos. 2024-146 through 2024-150. (Refer to minutes for full discussion.)
VOTE: 6-0. Commissioners Bogen, McKinzie and Rogers were not present during the vote.
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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 appropriations 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 GENERAL FUND, BROWARD MUNICIPAL SERVICES FUND, AND THE COUNTY TRANSPORTATION TRUST FUND.
GENERAL FUND (10010) - $168,376,471 - The audited fund balance for the General Fund is $163,642,449 million above the currently budgeted amount. A total of $159,643,175 is transferred to the General Capital Outlay Fund for capital projects in the Fiscal Year 2024 capital program. The details of the capital project appropriations are included in the Capital Funds Fiscal Year 2024 Second Supplemental Budget agenda item.
From the Department of Detention reserve within the Broward Sheriff’s Office, <$418,513> is transferred to operating expenses ($418,513) for invoices for inmate inpatient care costs.
The Office of Economic and Small Business Development budget is increased by $249,750 for costs related to the 2023 and 2024 Florida International Trade and Cultural Expos ($89,750) and the South Florida Screen Industry Summit ($160,000).
The Human Services Department budget for Family Success Administration is increased by $951,390 for funds set aside for customers enrolled in the Financial Capability Program Match Savings Component that remained unspent in Fiscal Year 2023.
The Libraries Division budget is increased by $258,215 for incremental increases in the agreement with Nova Southeastern University for the joint-use library.
The Parks and Recreation Division budget is increased by $1,057,110 for operational costs including credit card fees ($227,000), trash collection ($55,000), chemicals ($60,000), and an increase to motor pool expenses ($715,110) due to an increase in usage. Additionally, the transfer to the Everglades Holiday Park Fund is decreased by <$189,700> and the transfer to the Target Range Fund is decreased by <$252,209>.
The Resilient Environment Department budget is decreased by <$245,002> for the Sea Turtle Program to reconcile prior year accruals.
The Public Works Department budget is increased by $1,362,000 in the Facilities Maintenance Division for the appropriation of prior year funds for the purchase of vehicles ($384,000), additional funding due to increased costs of the vehicles ($45,000), and to increase the operating budget to account for new County facilities coming online in mid-Fiscal Year 2024 ($933,000).
The Non-Departmental budget is increased by $6,093,069 for unanticipated items that have arisen since the adoption of the Fiscal Year 2024 budget ($4,393,094), local matching funds for alcohol and mental health service providers who receive funding from the Florida Department of Children and Families ($1,089,870), and to appropriate the remaining amounts of transfers initially budgeted in Fiscal Year 2023 as matching funds for various grants as those grants span multiple Fiscal Years ($640,129). Additionally, the transfer to the Homeless Services Fund is reduced by <$44,220>. The transfer to the Contract Fund is increased by $610,105 to reflect the amount of unspent Fiscal Year 2023 General Fund budget for the Heart Health Pilot. The transfer to the Pay Telephone Trust Fund is reduced by <$1,147,236>.
BROWARD MUNICIPAL SERVICE DISTRICT (BMSD) FUND (10015) - $551,822 - Budgeted fund balance is adjusted and BMSD Park's budget is increased by $30,000 to cover a one-time increase in utility water-sewer charges due to a water leak at Dillard Green Space and the remaining balance of $521,822 is appropriated to reserve.
COUNTY TRANSPORTATION TRUST FUND (11505) - <$156,709> - Budgeted fund balance is adjusted, and reserves are adjusted accordingly.
CONSTITUTIONAL GAS TAX FUND (11510) - $585,265 - Additional fund balance is appropriated as a transfer to the Constitutional Gas Tax Capital Fund.
ROAD IMPACT FEE FUND (11515) - $5,737,649 - This action appropriates the fund balance attributable to Road and Transit Impact Fees collected in prior fiscal years to reserves for future capital projects.
LOCAL OPTION GAS TAX FUND (11520) - $26,872,741 - Budgeted fund balance is adjusted and the transfer to Engineering Capital Outlay Fund is increased, due to a one-time reduction in the Fiscal Year 2023 Transfer to Transit. These funds will be use on capital projects.
TRANSPORTATION CONCURRENCY FUND (11525) - $1,689,549 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
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.