Broward County Commission Regular Meeting
Director's Name: Jennifer Steelman
Department: Office of Management and Budget
Information
Requested Action
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A. MOTION TO ADOPT budget Resolutions within the General Fund and the Broward Municipal Services District Fund in the amount of $140,031,298 to primarily adjust the fund balances and other budgeted revenues and to appropriate funds for other commitments.
B. MOTION TO ADOPT budget Resolutions within the County Transportation Trust Funds in the amount of $23,974,050 to primarily adjust the fund balances and other budgeted revenues and to appropriate funds for other commitments.
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Why Action is Necessary
Budget amendments 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 budget amendment is to recognize the difference between the preliminary fund balance and the current budgeted fund balance of each fund. The budget amendment also includes a number of proposed appropriations to address issues that have arisen since the adoption of the Fiscal Year 2026 budget.
Goal Related Icon(s)
☐County Commission
☐Go Green
☐MAP Broward
Previous Action Taken
None.
Summary Explanation/Background
Staff presents three budget amendments per year to the Board. The purpose of the second budget amendment 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 BUDGET ACTIONS WITHIN THE GENERAL FUND, BROWARD MUNICIPAL SERVICES DISTRICT FUND, AND THE COUNTY TRANSPORTATION TRUST FUNDS.
|
Fund |
Group Insurance |
Transfer to Benefits Fund |
Change in Reserves |
Grand Total |
|
10015 - Broward Municipal Services District Fund |
$44,510 |
$70,480 |
$321,882 |
$436,872 |
|
11515 - Road Impact Fee Fund |
$0 |
$0 |
$6,339,018 |
$6,339,018 |
|
11525 - Transportation Concurrency Fund |
$0 |
$0 |
<$18,658> |
<$18,658> |
|
Grand Total |
$44,510 |
$70,480 |
$6,642,242 |
$6,757,232 |
The preceding table reflects funds with a combination of adjustments either to a budgeted transfer to the Benefits Fund to reimburse for additional group insurance costs incurred in Fiscal Year 2025, an adjustment to the group insurance budget for costs occurring in Fiscal Year 2026, or an adjustment to reserves to true up the fund balance. If a fund has one or more of the items above, their adjustments will only be included in the table. When a fund has other items, the entire fund’s adjustments will be listed below individually by fund.
GENERAL FUND (10010) - $139,594,426 - The fund balance for the General Fund is increased by $138,280,254 to reconcile with the audited financial statements. A total of $145,967,275 is transferred to the General Capital Outlay Fund of which approximately $30 million is for capital projects in Fiscal Year 2026 and the remaining $95,573,055 will be reserved in the General Capital Outlay Fund for Board feedback at the Fiscal Year 2027 budget workshop to discuss priorities on major capital projects. The details of the capital project appropriations are included in the Capital Funds Fiscal Year 2026 Second Budget Amendment agenda item.
A transfer from the Emergency Rental Assistance Fund of interest earned is recognized and appropriated ($529,000) to fund the same purpose within the Human Services Family Success Division in the General Fund. Revenue is reduced <$281,160> within the Housing and Urban Planning Division due to the end of a contract to collect impact fees on behalf of the Broward County School Board.
Budgeted group insurance is adjusted ($278,180) within multiple offices and divisions for costs occurring in Fiscal Year 2026.
The Broward Sheriff’s Office budget is increased for mandated fire watch at the Paul Rein Detention Facility ($2,131,373) and to pay invoices for inmate inpatient care costs ($3,668,051).
The Office of the Medical Examiner and Trauma Services budget is increased ($192,000) to continue contracting DUI testing services.
The Office of Regional Communications and Technology budget is reduced to recognize a decrease in the transfer to the BSO Consolidated Dispatch Contract Fund <$985,792>, since that fund has a fund balance of $985,792, which is a net zero adjustment in the BSO Consolidated Dispatch Contract Fund.
The Libraries Division budget is increased by $250,636 for incremental increases in the agreement with Nova Southeastern University for the joint-use library. Budget is appropriated for replacement library materials ($78,129) at the Hollywood Branch Library, funded by insurance proceeds. The balance of insurance proceeds is part of the transfer to the General Capital Outlay Fund to fund replacement computers and offset repair costs.
Within the Public Works and Environmental Services Department, the Facilities Management Division budget is adjusted for a partial year of operating expenses at the new Property Appraiser building projected to open during Fiscal Year 2026 ($426,000); an increase for the Emergency Distribution Center lease ($284,680); funding used to cover rent, security, and cleaning at the Tax Collector’s principal office is replenished in Facilities Management budget ($707,000); and budget is appropriated for holiday pay during Fiscal Year 2026 for security contracts at County facilities ($83,000) that the Board approved at the 4/14/2026 meeting.
The Non-Departmental budget for General Fund reserves is decreased by $20,000,000 and funding is transferred to the General Capital Outlay Fund to fund the proposed Resilience Plan.
The Non-Departmental budget for Transfers is increased by a total of $151,952,169 including an increase to the transfer to the Value Adjustment Board to offset a decrease in revenues ($185,000), a decrease to the transfer to the Homeless Services Fund <$70,586>, a transfer to the Economic and Small Business Development/Local Business Tax Fund ($169,225), an increase to the transfer to the Judicial Technology Fee Fund ($179,720), a transfer to the Benefits Fund is budgeted ($4,583,490) to reimburse for additional group insurance costs incurred in Fiscal Year 2025, an increase to the Pay Telephone Trust Fund ($42,158), and an increase to the transfer to the General Capital Outlay Fund ($145,967,275). Additionally, the budget is increased ($895,887) to appropriate the remaining amounts of transfers initially budgeted in Fiscal Year 2025 as matching funds for various grants as those grants span multiple Fiscal Years, as they continue into Fiscal Year 26.
COUNTY TRANSPORTATION TRUST FUND (11505) - $1,171,802 - Budgeted fund balance is adjusted and additional funding is provided to Highway and Bridge Maintenance to purchase heavy special purpose equipment ($150,000); for a transfer to the Benefits Fund to reimburse for additional group insurance costs incurred in Fiscal Year 2025 ($373,670); for an adjustment to the group insurance budget for costs occurring in Fiscal Year 2026 ($40,420); and reserves are adjusted accordingly ($607,712).
CONSTITUTIONAL GAS TAX FUND (11510) - $73,436 - Additional fund balance is appropriated, and a transfer to the Streets and Highways Capital Fund is adjusted accordingly.
LOCAL OPTION GAS TAX FUND (11520) - $16,408,452 - Budgeted fund balance is adjusted and the transfers to the Engineering Capital Outlay Fund ($5,408,452) and the Transit Operating Fund ($11,000,000) are increased.
|
Fund |
Current Fiscal Year 2026 Modified Budget |
Amended Amount |
Revised Fiscal Year 2026 Budget |
|
10010 - General Fund |
$2,092,939,909 |
$139,594,426 |
$2,232,534,335 |
|
10015 - Broward Municipal Services District Fund |
$26,796,130 |
$436,872 |
$27,233,002 |
|
11505 - County Transportation Trust Fund |
$45,817,878 |
$1,171,802 |
$46,989,680 |
|
11510 - Constitutional Gas Tax Fund |
$16,216,050 |
$73,436 |
$16,289,486 |
|
11515 - Road Impact Fee Fund |
$0 |
$6,339,018 |
$6,339,018 |
|
11520 - Local Option Gas Tax Fund |
$64,715,300 |
$16,408,452 |
$81,123,752 |
|
11525 - Transportation Concurrency Fund |
$30,015,000 |
<$18,658> |
$29,996,342 |
|
Grand Total |
$2,276,500,267 |
$ 164,005,348 |
$2,440,505,615 |
Source of Additional Information
Jennifer Steelman, Director, Office of Management and Budget, (954) 357-6226
Fiscal Impact
Fiscal Impact/Cost Summary
The fiscal impact is detailed above in the Summary Explanation/Background section of the agenda item.