Broward County Commission Regular Meeting
Director's Name: Jennifer Steelman
Department: Office of Management and Budget
Information
Requested Action
title
MOTION TO ADOPT budget Resolutions within the Special Revenue Funds in the amount of $572,376 to appropriate funds for prior year commitments and to provide additional funding for other programs.
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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 appropriation of a fund.
What Action Accomplishes
The primary purpose of this budget amendment is to appropriate funds for prior year commitments. This budget amendment also includes a number of proposed new appropriations to address issues that have arisen since the adoption of the Fiscal Year 2026 budget.
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☐County Commission
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Previous Action Taken
None.
Summary Explanation/Background
Staff typically presents three budget amendments per year to the Board. The purpose of the first budget amendment is primarily to appropriate funds for specific non-recurring items, which were unexpended at the end of the previous Fiscal Year. These appropriations include items related to both County agencies and Constitutional Officers. This budget amendment also includes a limited number of proposed new appropriations to address issues that have arisen since the adoption of the Fiscal Year 2026 budget. The new appropriations are highlighted individually.
THE OFFICE OF MANAGEMENT AND BUDGET RECOMMENDS APPROVAL OF THE FOLLOWING BUDGET ACTIONS WITHIN THE SPECIAL REVENUE FUNDS.
BUILDING CODE FUND (10020) - $546,865 - Fund balance is appropriated for prior year commitments related to the replacement of 14 vehicles.
TRANSIT FUND (10025) - $0 - Allocation to Paratransit is reduced <$596,520> to fund a transfer to Transit Operating Grant Fund for the Transportation Disadvantaged Grant ($596,520) for current Fiscal Year 2025-2026 grant.
E-911 FUND (10071) - $0 - The Reserve for Future Capital Outlay is reduced <$235,000> and the funds are appropriated for increased operating expenses ($235,000) associated with the North Public Safety Answering Point (PSAP) Relocation project. Additionally, the North PSAP Relocation project is reduced <$890,479> to transfer the funding associated with specialized furnishings and equipment to the Property Appraiser and Value Adjustment Board Facility Replacement project in the General Capital Outlay Fund where these items will be purchased ($890,479).
JUDICIAL TECHNOLOGY FEE FUND (10095) - $184,113 - Fund balance is appropriated for the continuation of the Hybrid Courtroom Setup project ($116,981) and the Network Overhaul project ($67,132).
NATURAL RESOURCES CONTRACTS FUND (10120) - <$155,000> - Fiscal Year 2026 revenues and appropriations are reduced due to an amendment to the Southeast Florida Regional Climate Change Compact agreement with the Institute for Sustainable Communities. The agreement reducing contributions is on the 12/9/25 Commission meeting.
EVERGLADES HOLIDAY PARK FUND (10130) - $4,469 - Fund balance is appropriated for a prior year commitment necessary to complete the full removal and site restoration of the office trailer and associated components at Everglades Holiday Park.
BSO LAW ENFORCEMENT CONTRACTS FUND (11015) - <$7,800,709> - Fund balance is appropriated for prior year commitments for operating expenses ($5,986). The following adjustments are for the Fiscal Year 2026 budget based on finalization of the BSO law enforcement contract negotiations for the cities listed below. Additionally, Fiscal Year 2026 budgeted revenues and appropriations are adjusted for personnel services ($192,054), operating expenses <$3,083>, and capital outlay ($66,962) as agreed upon between BSO and Parkland; personnel expenses <$5,308,237>, operating expenses <$700,744>, capital outlay <$1,874,937> and transfer to the General Fund <$231,207> as agreed upon between BSO and Pompano Beach; operating expenses <$3,265> as agreed upon between BSO and Cooper City; personnel services ($238,387), operating expenses ($17,916), and capital outlay ($66,962) as agreed upon between BSO and Dania Beach; personnel services <$216,914> and operating expenses <$17,292>, capital outlay <$16,782>, and transfer to the General Fund <$16,515> as agreed upon between BSO and Oakland Park.
BSO FIRE RESCUE CONTRACTS FUND (11020) - $3,822,347 - Fund balance is appropriated for prior year commitments for operating expenses ($545,952) and capital outlay ($6,114,351). The following adjustments are for the Fiscal Year 2026 budget based on finalization of the BSO fire rescue contract negotiations for the cities listed below. Additionally, Fiscal Year 2026 budgeted revenues and appropriations are adjusted for capital outlay <$2,350,000> as agreed upon by BSO and Hallandale Beach; personnel services <$405,102>, operating expenses <$30,000>, capital outlay <$43,000>, and transfer to the General Fund <$9,854> as agreed upon by BSO and Cooper City.
AIR POLLUTION TRUST FUND (11205) - $10,444 - Fund balance is appropriated for prior year commitments to replace damaged equipment ($10,444).
PARKS ENHANCED MARINE LAW ENFORCEMENT FUND (11210) - $214,844 - Fund balance is appropriated for prior year commitments related to the Enhanced Marine Law Enforcement Grant reimbursements.
HOLLYWOOD NORTH BEACH PARK FUND (11220) - $49,810 - Fund Balance is appropriated to cover prior-year commitments associated with the one-time startup costs for the Mooring Field at Hollywood North Beach Park, which opened to the public in October 2025.
TRANSPORTATION SURTAX FUND (11610) - $0 - Budget is transferred from reserves to fund additional contingency funding for cost increases in ongoing municipal projects.
ADOPTION TRUST FUND (11701) - $346,884 - Fund balance from prior year donations is appropriated to support direct animal care for animals in crisis and sheltered pets with medical concerns ($329,680), for use towards community outreach that will provide vaccinations and testing to underserved communities ($11,716), and for lifesaving efforts by providing enrichment materials and space enhancements for dogs and cats in County care ($5,488).
OPIOID REGIONAL SETTLEMENT FUND (11710) - $57,509 - Fund balance is appropriated for prior year commitments related to the purchase of a vehicle for Broward Addiction Recovery Center community outreach services.
PUBLIC ART AND DESIGN FUND (30231) - $1,074,170 - A transfer from the General Capital Outlay Fund is recognized and appropriated in a pooled project to facilitate the commission of public art. This transfer is typically part of first budget amendment for compliance with the Public Art Ordinance.
ECONOMIC DEVELOPMENT PROGRAM FUND (30240) - $193,730 - The transfer from the general fund is increased to appropriate unspent prior year funds for the Microgrant Program ($20,000) and for costs related to the 2025 and 2026 Florida International Trade and Cultural Expos that are supported with recognized revenue ($64,730). Revenues are budgeted for FITCE ($75,000) and Broward and the Beyond Business Conference ($34,000). Since the appropriations for these events were already budgeted for in the Fiscal Year 2026 Adopted Budget, the funds are appropriated for future economic development projects.
TRANSIT NON-GRANT CAPITAL FUND (35120) - $2,022,900 - Bus match is reduced <$12,300> to fund a transfer to the FTA Capital Grant Fund for the Low or No Emissions Grant ($12,300). Fund balance is recognized for estimated capital project increases to Ravenswood Facility Rehabilitation ($512,900), Ravenswood Garage Deck ($900,000), Building 6 Fueling Center Roof ($260,000), and Building 5 Bus Wash Roof Replacement ($350,000).
|
Fund |
Current FY26 Modified Budget |
Amended Amount |
Revised FY26 Budget |
|
10020 - Building Code |
$12,293,900 |
$546,865 |
$12,840,765 |
|
10025 - Transit |
$258,800,530 |
$0 |
$258,800,530 |
|
10071 - E-911 |
$44,443,992 |
$0 |
$44,443,992 |
|
10095 - Judicial Technology Fee |
$8,223,040 |
$184,113 |
$8,407,153 |
|
10120 - Natural Resources Contracts |
$5,584,250 |
<$155,000> |
$5,429,250 |
|
10130 - Everglades Holiday Park |
$1,752,550 |
$4,469 |
$1,757,019 |
|
11015 - BSO Law Enforcement Contract |
$351,365,260 |
<$7,800,709> |
$343,564,551 |
|
11020 - BSO Fire Rescue Contracts |
$211,936,260 |
$3,822,347 |
$215,758,607 |
|
11205 - Air Pollution Trust |
$1,682,900 |
$10,444 |
$1,693,344 |
|
11210 - Parks EMLEG |
$1,714,500 |
$214,844 |
$1,929,344 |
|
11220 - Hollywood North Beach Park |
$1,465,550 |
$49,810 |
$1,515,360 |
|
11610 - Transportation Surtax |
$1,144,974,875 |
$0 |
$1,144,974,875 |
|
11701 - Adoption Trust |
$375,430 |
$346,884 |
$722,314 |
|
11710 - Opioid Regional Settlement |
$40,220,690 |
$57,509 |
$40,278,199 |
|
30231 - Public Art and Design |
$4,384,532 |
$1,074,170 |
$5,458,702 |
|
30240 - Economic and Development |
$16,156,206 |
$193,730 |
$16,349,936 |
|
35120 - Transit Non-Grant Capital |
$42,365,367 |
$2,022,900 |
$44,388,267 |
|
Grand Total |
$2,147,739,832 |
$572,376 |
$2,148,312,208 |
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.