Broward County Commission Regular Meeting
Director's Name: Jennifer Steelman
Department: Office of Management and Budget
Information
Requested Action
title
A. MOTION TO ADOPT budget Resolution within the General Fund in the amount of $37,880 to amend revenues and appropriations prior to the close of the Fiscal Year.
B. MOTION TO ADOPT budget Resolution within the County Transportation Trust Fund in the amount of $98,610 to amend appropriations prior to the close of the Fiscal Year.
body
Why Action is Necessary
Budgets amendments are required whenever existing revenue sources are increased or decreased, resulting in a change in the total appropriations of a fund.
What Action Accomplishes
The primary purpose of this budget amendment is to make year-end adjustments to facilitate the year-end closing process.
Goal Related Icon(s)
N/A County Commission
N/A Go Green
N/A MAP Broward
Previous Action Taken
None
Summary Explanation/Background
Staff presents three budget amendments per year to the Board. The third budget amendment is for the purpose of making year-end adjustments to various revenues and appropriations.
THE OFFICE OF MANAGEMENT AND BUDGET RECOMMENDS APPROVAL OF THE FOLLOWING YEAR-END ACTIONS WITHIN THE GENERAL FUND AND THE COUNTY TRANSPORTATION TRUST FUND.
GENERAL FUND (10010) - $37,880 -
Revenues are recognized and the County Attorney’s budget is increased for costs associated with one County Attorney position for up to two months in Fiscal Year 2026 to support the development of the Airport’s Master Plan ($37,880).
The Supervisor of Elections (SOE) budget is increased to reconcile an overpayment of funds returned to the County by the SOE at year-end close for Fiscal Year 2025 ($256,534). Reserves are reduced accordingly <$256,534>.
The Broward Sheriff’s Office budget for the Department of Detention is increased for mandated fire watch at the Paul Rein Detention Facility for the last six months of Fiscal Year 2026 ($2,615,000) and to pay received invoices ($1,200,000) as well as an estimate of future Fiscal Year 2026 invoices for inmate inpatient healthcare costs ($1,800,000) to close Fiscal Year 2026. Reserves are reduced accordingly <$5,615,000>.
The transfer to the Value Adjustment Board Fund (10045) is increased to offset an anticipated shortfall in revenues ($250,000). Reserves are reduced accordingly <$250,000>.
The transfer to the Economic and Small Business Development/Local Business Tax Fund (10110) is increased to offset an anticipated shortfall in revenues ($650,000). Reserves are reduced accordingly <$650,000>.
The transfer to the General Capital Outlay Fund (30205) is increased to fund a project for potential Future Facility Needs. Reserves are reduced accordingly <$20,000,000>.
COUNTY TRANSPORTATION TRUST FUND (11505) - $98,610 - Revenues are recognized and the appropriation for operating expenses is increased for an increase in the maintenance agreement between FDOT, Aviation and Port Everglades for maintaining the right of way near US1 and the Fort Lauderdale-Hollywood International Airport.
|
Fund |
Current FY26 Modified Budget |
Amended Amount |
Revised FY26 Budget |
|
10010 - General Fund |
$2,232,534,335 |
$37,880 |
$2,232,572,215 |
|
11505 - County Transportation Trust Fund |
$46,989,680 |
$98,610 |
$47,088,290 |
|
Grand Total |
$2,279,524,015 |
$136,490 |
$2,279,660,505 |
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.