Legislation Details

File #: 26-316   
Status: Agenda Ready
In control: PUBLIC HEARING
Agenda Date: 5/26/2026 Final action:
Title: MOTION TO ADOPT budget Resolutions within the Special Revenue Funds in the amount of $405,579,920 to primarily adjust the fund balances and other budgeted revenues and appropriate funds to reserves and other commitments.
Attachments: 1. Exhibit 1 - FY26 2nd Budget Amendment- Special Revenue Funds - (67)
Date Action ByActionResultAction DetailsMeeting DetailsVideo
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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 $405,579,920 to primarily adjust the fund balances and other budgeted revenues and appropriate funds to reserves and other commitments.

 

body

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. This 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 SPECIAL REVENUE FUNDS.

 

Fund

Group Insurance

Transfer to Benefits Fund

Change in Reserves

Grand Total

10020 - Building Code Fund

$63,280

$84,230

$593,422

$740,932

10030 - Law Library Fund

$890

$530

$10,597

$12,017

10035 - Board of Rules and Appeals Fund

$0

$16,310

$250,274

$266,584

10050 - Licensing, Elevator  and Regulatory Fund

$0

$69,530

$1,453,349

$1,522,879

10060 - Cultural Special Purpose Fund

$0

$0

$4,556

$4,556

10065 - Public Records Modernization Trust Fund

$0

$0

$162,321

$162,321

10071 - E-911 Fund

$0

$17,840 

<$25,657>

<$7,817>

10090 - Teen Court Fee Fund

$0

$10,570

$11,203

$21,773

10101 - Court Facility Fee Fund

$0

$0

$140,313

$140,313

10105 - Court Cost Fund

$0

$19,970

<$58,045>

<$38,075>

10120 - Natural Resources Contracts Fund

$29,650

$17,620

<$255,858>

<$208,588>

10150 - Street Lighting District Fund

$0

$0

$2,073

$2,073

10610 - Pollution Recovery Trust Fund

$0

$0

$28,860

$28,860

10620 - Impact Fee Surcharge Trust Fund

$0

$0

$13,081

$13,081

11105 - Water Control District Two Fund

$0

$0

$56,157

$56,157

11110 - Cocomar Water Control District Fund

$0

$0

$1,033,059

$1,033,059

11115 - Water Control District Three Fund

$0

$0

<$147,954>

<$147,954>

11120 - Water Control District Four Fund

$0

$0

$39,664

$39,664

11205 - Air Pollution Trust Fund

$330

$15,860

$695

$16,885

11210 - Parks Enhanced Marine Law Enforcement Fund

$1,170

$1,610

$490,495

$493,275

11305 - BSO Law Enforcement Trust Fund

$0

$0

$2,241,800

$2,241,800

11700 - Animal Care General Trust Fund

$0

$0

$882

$882

11702 - Sterilization Trust

$0

$0

$10,843

$10,843

11703 - Victim Trust

$0

$0

$886

$886

30240 - Economic Development Program Fund

$0

$0

$110,225

$110,225

47150 - BMSD Waste Collection Fund

$0

$8,810

$208,190

$217,000

Grand Total

$95,320

$262,880

$6,375,431

$6,733,631

 

The preceding table reflects funds with a combination of adjustments either to a budgeted transfer to the Employee 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.

 

TRANSIT FUND (10025) - $13,812,764 - Budgeted fund balance is adjusted ($2,812,764) the transfer from the Local Option Gas Tax Special Revenue Fund is increased ($11,000,000). Funds are appropriated for diesel fuel ($4,345,600) and group insurance costs occurring in Fiscal Year 2026 ($1,002,000). Transfers to the Employee Benefits Fund for group insurance costs incurred in Fiscal Year 2025 ($1,958,390) and the Transit Operating Grant Fund for the Transportation Disadvantaged Grant ($447,390) are appropriated. Finally, the fuel reserve is reduced <$1,680,000> and the reserve for revenue stabilization is increased ($7,739,384).

 

VALUE ADJUSTMENT BOARD FUND (10045) - $14,774 - Fund Balance is recognized ($14,774) and the transfer from the General Fund is increased to offset a reduction in fee revenue ($0). Funds are appropriated for a transfer to the Employee Benefits Fund for group insurance costs incurred in Fiscal Year 2025 ($11,940) and for reserves ($2,834).

 

PARKS TARGET RANGE FUND (10055) - $359,641 - Budgeted fund balance is adjusted ($299,641), and additional Fiscal Year 2026 revenue is recognized ($60,000). Funds are appropriated to support park activities ($299,051), a transfer to the Employee Benefits Fund for group insurance costs incurred in Fiscal Year 2025 ($10,590), and anticipated year-end physical inventory adjustments ($50,000).

 

MANATEE PROTECTION FUND (10075) - $349,878 - Budgeted fund balance is adjusted. Funds are appropriated for recreational boat traffic and comprehensive seagrass studies in Broward County ($300,000), group insurance costs occurring in Fiscal Year 2026 ($4,600), a transfer to the Employee Benefits Fund for group insurance costs incurred in Fiscal Year 2025 ($1,990), and reserves are increased accordingly ($43,288).

 

PAY TELEPHONE TRUST FUND (10080) - $0 - Budgeted fund balance is adjusted and the transfer from the General Fund is increased accordingly.

 

HOMELESS SERVICES FUND (10085) - $0 - Budgeted fund balance is adjusted and the transfer from the General Fund is decreased accordingly.

 

JUDICIAL TECHNOLOGY FEE FUND (10095) - $88,790 - Budgeted fund balance is adjusted <$90,930> and the transfer from the General Fund is increased ($179,720). Funds are appropriated for group insurance costs occurring in Fiscal Year 2026 ($55,310) and a transfer to the Employee Benefits Fund for group insurance costs incurred in Fiscal Year 2025 ($33,480).

 

ECONOMIC AND SMALL BUSINESS DEVELOPMENT/LOCAL BUSINESS TAX FUND (10110) - $0 - Budgeted fund balance is adjusted and the transfer from the General Fund is increased accordingly.

 

ENVIRONMENTAL PERMITTING CONTRACTS FUND (10115) - <$126,052> - Budgeted fund balance is adjusted, reserves are reduced <$92,888>, the appropriations for the Petroleum Cleanup Program <$96,449> and the Compliance Verification Program ($11,845) are modified to reflect State contract requirements, and funds are appropriated for group insurance costs occurring in Fiscal Year 2026 ($25,010) and a transfer to the Employee Benefits Fund for group insurance costs incurred in Fiscal Year 2025 ($26,430).

 

EVERGLADES HOLIDAY PARK FUND (10130) - <$72,573> - Budgeted fund balance is adjusted, and funds are appropriated for professional security services ($12,010) and a transfer to the Employee Benefits Fund for group insurance costs incurred in Fiscal Year 2025 ($8,810). Reserves are adjusted accordingly <$93,393>.

 

BSO CONSOLIDATED DISPATCH CONTRACT FUND (10140) - $0 - Budgeted fund balance is adjusted, and the transfer from the General Fund is decreased accordingly.

 

GRANT SURPLUS FUND (10155) - $537,785 - Fund balance is budgeted, and funds are appropriated for continued support of the Broward Addiction Recovery Center ($426,891), Elderly and Veterans ($67,652) programs, and other programs to be determined ($43,242).

 

WATER MANAGEMENT FUND (10160) - <$69,651> - Budgeted fund balance is adjusted, a transfer to the Employee Benefits Fund for group insurance costs incurred in Fiscal Year 2025 is budgeted ($14,100), and appropriations are modified accordingly <$83,751>.

 

DRIVER EDUCATION SAFETY TRUST FUND (10600) - $2,185,470 - Fund balance is budgeted and payments to the School Board are increased based on the Fiscal Year 2025 audited fund balance.

 

BSO LAW ENFORCEMENT CONTRACTS FUND (11015) - $8,955,390 - Budgeted fund balance is adjusted and funds are transferred to the General Trust Fund for Other Post-Employment Benefits (OPEB).

 

BSO FIRE RESCUE CONTRACTS FUND (11020) - $11,010,386 - Budgeted fund balance is adjusted and funds are transferred to the General Trust Fund for Other Post-Employment Benefits (OPEB).

 

AFFORDABLE HOUSING TRUST FUND (11215) - $1,174,683 - Budgeted fund balance is adjusted, and the following adjustments to appropriations are made: the Village of the Arts project is reduced due to project delays and will be considered for future funding <$5,000,000>;  the Tamarac Terrace <$44,100>, Vista at Springtree <$57,590>, and SistrunkView <$75,000> projects are reduced in accordance with GAP Financing Extension Requirements; reserves are reduced <$6,031,730>; and, the appropriation for Future Affordable Housing Projects is increased accordingly ($12,383,103).

 

HOLLYWOOD NORTH BEACH (11220) - <$20,814> Budgeted fund balance is adjusted, and funds are appropriated for group insurance costs occurring in Fiscal Year 2026 ($16,920), a transfer to the Employee Benefits Fund for group insurance costs incurred in Fiscal Year 2025 ($10,570), and operating support for Hollywood North Beach Park activities ($153,000). Reserves are adjusted accordingly <$201,304>.

 

VISIT LAUDERDALE (11405) - $5,179,553 - Budgeted fund balance is adjusted and funds are appropriated for prior year commitments related to the IPW 2026 convention ($535,000), a transfer to the Employee Benefits Fund for group insurance costs incurred in Fiscal Year 2025 ($69,840), and reserves are increased accordingly ($4,574,713).

 

CONVENTION CENTER FUND (11410) - $673,903 - Budgeted fund balance is adjusted, funding is appropriated for operating expenses to fulfill contractual obligations with the Convention Center operator ($5,154,765), and reserves are adjusted accordingly <$4,480,862>.

 

TWO CENT TOURIST TAX REVENUE FUND (11415) - $926,086 - Budgeted fund balance is adjusted, and the transfers to the Professional Sports Franchise Facility Tax Fund and the Additional Professional Sports Franchise Facility Tax Fund are increased accordingly to clear out the remaining fund balance in the Two Cent Tourist Tax Revenue Fund.

 

FOUR CENT TOURIST TAX REVENUE FUND (11420) - $1,893,897 - Budgeted fund balance is adjusted and appropriated for a transfer to the Tourist Development Capital Fund to support future costs of a new parking garage at the Convention Center and to clear out the remaining fund balance in the Four Cent Tourist Tax Revenue Fund.

 

1% TOURIST TAX FUND (11421) - $0 - Reserves are reduced <$15,055,750>, and funds are appropriated for a transfer to the Tourist Development Capital Fund to support a portion of future costs of a new parking garage at the Convention Center ($15,046,940) and a transfer to the Employee Benefits Fund for group insurance costs incurred in Fiscal Year 2025 ($8,810).

 

2% TOURIST TAX FUND (11422) - $0 - Reserves are reduced <$15,055,750> and funds are appropriated for a transfer to the Tourist Development Capital Fund to support a portion of future costs of a new parking garage at the Convention Center ($15,055,750).

 

ADDITIONAL 1% TOURIST TAX FUND (11423) - $0 - Reserves are reduced <$15,055,750> and funds are appropriated for a transfer to the Tourist Development Capital Fund to support future costs of a new parking garage at the Convention Center ($15,055,750).

 

PROFESSIONAL SPORTS FRANCHISE FACILITY TAX FUND (11424) - $463,043 - The transfer from the Two Cent Tourist Tax Fund is increased and reserves are increased accordingly.

 

ADDITIONAL PROFESSIONAL SPORTS FRANCHISE FACILITY TAX FUND (11425) - $463,043 - The transfer from the Two Cent Tourist Tax Fund is increased and reserves are increased accordingly.

 

HIGH TOURISM IMPACT TAX FUND (11426) - $0 - Reserves are reduced <$15,055,750> and funds are appropriated for a transfer to the Tourist Development Capital Fund to support a portion of future costs of a new parking garage at the Convention Center ($15,055,750).

 

TRANSPORTATION SURTAX FUND (11610) - $11,001,173 - Budgeted fund balance is adjusted ($11,001,173) and a net-zero transfer from reserves <$287,783,521> to the to the Transportation Surtax Capital Fund is budgeted for committed projects in the Fiscal Year 2026 to 2030 Adopted Capital Program ($295,484,860). Cost savings from prior Municipal capital projects are recognized ($20,600,000) within the current budget to fund the Fiscal Year 2026 Formula-Based Funding appropriation per the 2025 Amended and Restated Transportation System Surtax Interlocal Agreement (Third Amendment). An additional funding distribution is appropriated ($162,894) per the Third Amendment for three municipalities (Lauderdale-by-the-Sea, Parkland, Pembroke Park) that waived potential municipal capital project, community shuttle, and grant match funding. Budget is also appropriated for additional Community Shuttle funding ($3,105,000) due to rate changes in the municipality contracts, a transfer to the Benefits Fund to reimburse for additional group insurance costs incurred in Fiscal Year 2025 ($31,940), and a budgeted transfer to Aviation as match ($9,462,058) for the Automated People Mover project.

 

ADOPTION TRUST (11701) - $51,280 - Budgeted fund balance is adjusted, funds are appropriated for the Reese Trust ($28,387), and reserves are adjusted accordingly ($22,894).

 

OPIOID REGIONAL SETTLEMENT FUND (11710) - $3,872,947 - Budgeted fund balance is adjusted, a transfer from the General Capital Outlay Fund is recognized, reserves are adjusted <$26,223,093>, and funds are appropriated for a transfer to the Employee Benefits Fund for group insurance costs incurred in Fiscal Year 2025 ($96,040) and for opioid abatement programs in Broward County ($30,000,000).

 

BROWARD REDEVELOPMENT PROGRAM FUND (30210) - $16,496 - Budgeted fund balance is adjusted and funds are appropriated for Broward Redevelopment projects.

 

BROWARD BOATING IMPROVEMENT CAPITAL FUND (30220) - $54,966 - Budgeted fund balance is adjusted, and funds are appropriated to support the County match requirement for anticipated grant funding for the Deerfield Island Marina Replacement Floating Dock Project ($606,200). Reserves are adjusted accordingly <$551,234>.

 

PARKS IMPACT FEE TRUST FUND (30225) - $210,148 - Budgeted fund balance is adjusted, funding for cost allocation ($19,010) is appropriated, and reserves are increased accordingly ($191,138).

 

PUBLIC ART AND DESIGN FUND (30231) - $605,549 - Budgeted fund balance is adjusted and additional funds are appropriated for future pooled Public Art programming.

 

TRANSPORTATION SURTAX CAPITAL FUND (35100) - $309,899,149 - Budgeted fund balance is adjusted and a transfer from the Transportation Surtax Fund is recognized. Funds are appropriated for the RAIN Flood Sensory project for costs increases in hardware and installation services ($138,000), adjustments for post-closing accruals <$5,973,862>, and a drainage study and first phase of design for projects addressing flooding near Broward Boulevard as a result of the April 2023 flooding event ($500,000). Reserves for project commitments in the Fiscal Year 2026 to 2030 Adopted Capital Program are increased accordingly ($315,235,011).

 

TRANSIT NON-GRANT CAPITAL FUND (35120) - $20,073,767 - Budgeted fund balance is adjusted. Appropriations are modified for the Bus Stop Infrastructure project to reconcile prior year accruals <$7,140>, the North Mass Transit Parking project <$20,000> to consolidate project funding for the Ravenswood Parking Project ($20,000), and the Broward Terminal Site Work project <$115,000> to support the Northeast Pompano Terminal project ($115,000). The reserve is increased accordingly ($20,080,907).

 

BROWARD COUNTY LOCAL PROVIDER PARTICIPATION FUND (61070) - $4,328,388 - Budgeted fund balance is adjusted and the operating budget is increased accordingly.

 

HOUSING FINANCE FUND (69020) - $233,430 - Budgeted fund balance is reduced and revenue from reimbursements is adjusted. Funds are appropriated for a transfer to the Employee Benefits Fund for group insurance costs incurred in Fiscal Year 2025 ($2,100), and eight months of personnel costs related to three positions and one position reclassification ($231,330).

 

EMERGENCY RENTAL ASSISTANCE FUND (70002) - $529,000 - Additional interest earnings are recognized and appropriated as a transfer to the General Fund for Family Success Division of Human Services to spend on emergency rental assistance in Fiscal Year 2026.

 

SPECIALITY LICENSE PLATE FUND (82730) - $170,000 - Budgeted revenues are adjusted and funds are appropriated to the Creatives Count project to survey, document, and report strengths and challenges of the creative ecosystem in Broward County.

 

 

 

 

Fund

Current FY26 Modified Budget

Amended Amount

Revised FY26 Budget

10020 - Building Code Services Special Purpose Fund

$12,840,765

$740,932

$13,581,697

10025 - Transit Fund

$258,800,530

$13,812,764

$272,613,294

10030 - Law Library Fund

$226,950

$12,017

$238,967

10035 - Board Of Rules Appeals Fund

$17,781,500

$266,584

$18,048,084

10045 - Value Adjustment Board Fund

$1,949,270

$14,774

$1,964,044

10050 - Licensing, Elevator and Regulatory Fund

$9,607,580

$1,522,879

$11,130,459

10055 - Parks Target Range Fund

$1,494,350

$359,641

$1,853,991

10060 - Cultural Special Purpose Fund

$1,182,000

$4,556

$1,186,556

10065 - Public Records Modernization Trust Fund

$1,379,910

$162,321

$1,542,231

10071 - E911 Fund

$44,045,715

<$7,817>

$44,037,898

10075 - Manatee Protection Fund

$2,851,240

$349,878

$3,201,118

10080 - Pay Telephone Trust Fund

$3,236,040

$0

$3,236,040

10085 - Homeless Services Fund

$7,324,000

$0

$7,324,000

10090 - Teen Court Fee Fund

$610,710

$21,773

$632,483

10095 - Judicial Technology Fee Fund

$8,407,153

$88,790

$8,495,943

10101 - Court Facility Fee Fund

$6,128,020

$140,313

$6,268,333

10105 - Court Cost Fund

$1,988,990

<$38,075>

$1,950,915

10110 - Economic And Small Business Development/Local Business Tax Fund

$969,000

$0

$969,000

10115 - Environmental Permitting Contracts Fund

$3,601,980

<$126,052>

$3,475,928

10120 - Natural Resources Contracts Fund

$5,429,250

<$208,588>

$5,220,662

10130 - Everglades Holiday Park Fund

$1,757,019

<$72,573>

$1,684,446

10140 - BSO Consolidated Dispatch Contract Fund

$70,024,840

$0

$70,024,840

10150 - Street Lighting District Fund

$822,010

$2,073

$824,083

10155 - Grant Surplus Fund

$0

$537,785

$537,785

10160 - Water Management Fund

$3,248,900

<$69,651>

$3,179,249

10600 - Driver Education Safety Trust Fund

$570,000

$2,185,470

$2,755,470

10610 - Pollution Recovery Trust Fund

$1,420,500

$28,860

$1,449,360

10620 - Impact Fee Surcharge Trust Fund

$706,950

$13,081

$720,031

11015 - BSO Law Enforcement Contracts Fund

$343,564,551

$8,955,390

$352,519,941

11020 - BSO Fire Rescue Contracts Fund

$215,758,607

$11,010,386

$226,768,993

11105 - Water Control District Two Fund

$3,092,110

$56,157

$3,148,267

11110 - Cocomar Water Control District Fund

$4,103,140

$1,033,059

$5,136,199

11115 - Water Control District Three Fund

$2,369,110

<$147,954>

$2,221,156

11120 - Water Control District Four Fund

$1,793,290

$39,664

$1,832,954

11205 - Air Pollution Trust Fund

$1,693,344

$16,885

$1,710,229

11210 - Parks Enhanced Marine Law Enforcement Fund

$1,929,344

$493,275

$2,422,619

11215 - Affordable Housing Trust Fund

$93,711,141

$1,174,683

$94,885,824

11220 - Hollywood North Beach

$1,515,360

<$20,814>

$1,494,546

11305 - BSO Law Enforcement Trust Fund

$21,804,050

$2,241,800

$24,045,850

11405 - Visit Lauderdale Fund

$51,897,430

$5,179,553

$57,076,983

11410 - Convention Center Fund

$40,226,860

$673,903

$40,900,763

11415 - Two Cent Tourist Tax Revenue Fund

$2,219,000

$926,086

$3,145,086

11420 - Four Cent Tourist Tax Revenue Fund

$62,291,000

$1,893,897

$64,184,897

11421 - 1% Tourist Tax Fund

$35,300,550

$0

$35,300,550

11422 - 2% Tourist Tax Fund

$34,530,750

$0

$34,530,750

11423 - Additional 1% Tourist Tax Fund

$34,530,750

$0

$34,530,750

11424 - Professional Sports Franchise Facility Tax Fund

$20,584,500

$463,043

$21,047,543

11425 - Additional Professional Sports Franchise Facility Tax Fund

$20,584,500

$463,043

$21,047,543

11426 - High Tourism Impact Tax Fund

$34,530,750

$0

$34,530,750

11610 - Transportation Surtax Fund

$1,139,229,066

$11,001,173

$1,150,230,239

11700 - Animal Care General Trust Fund

$830,500

$882

$831,382

11701 - Adoption Trust Fund

$722,314

$51,280

$773,594

11702 - Sterilization Trust Fund

$448,730

$10,843

$459,573

11703 - Victim Trust Fund

$117,890

$886

$118,776

11710 - Opioid Regional Settlement Fund

$40,278,199

$3,872,947

$44,151,146

30210 - Broward Redevelopment Program Fund

$2,405,381

$16,496

$2,421,877

30220 - Broward Boating Improvement Capital Fund

$2,914,183

$54,966

$2,969,149

30225 - Parks Impact Fee Trust Fund

$0

$210,148

$210,148

30231 - Public Art And Design Fund

$5,151,702

$605,549

$5,757,251

30240 - Economic Development Program Fund

$16,384,142

$110,225

$16,494,367

35100 - Transportation Surtax Capital Fund

$2,066,411,593

$309,899,149

$2,376,310,742

35120 - Transit Non Grant Capital Fund

$44,076,577

$20,073,767

$64,150,344

47150 - BMSD Waste Collection Fund

$9,748,740

$217,000

$9,965,740

61070 - Broward County Local Provider Participation Fund

$90,113,910

$4,328,388

$94,442,298

69020 - Housing Finance Fund

$698,620

$233,430

$932,050

70002 - Emergency Rental Assistance Fund

$0

$529,000

$529,000

82730 - Specialty License Plate Fund

$5,280

$170,000

$175,280

Grand Total

$4,915,972,136

$405,579,920

$5,321,552,056

 

 

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.