Broward County Commission Regular Meeting
Director's Name: Norman Foster
Department: Office of Management and Budget
Information
Requested Action
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MOTION TO ADOPT supplemental budget Resolutions within the Special Revenue Funds in the amount of $501,494,009 to primarily adjust the fund balances and other budgeted revenues and appropriate funds to reserves and other commitments.
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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 appropriation 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 2025 budget.
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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 SPECIAL REVENUE FUNDS.
BUILDING CODE SERVICES SPECIAL PURPOSE FUND (10020) - <$894,240> - Budgeted fund balance is adjusted, budget is transferred to General Capital Fund to pay for POSSE upgrades ($14,500), budget is appropriated for vehicle replacements ($790,000) and reserves are adjusted accordingly <$1,698,740>.
TRANSIT FUND (10025) - $1,555,439 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserves.
LAW LIBRARY FUND (10030) - $22,390 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
BOARD OF RULES-APPEALS FUND (10035) - $225,243 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
VALUE ADJUSTMENT BOARD FUND (10045) - $0 - Fund balance is adjusted and the transfer from the General Fund is increased accordingly.
LICENSING ELEVATOR REGULATORY FUND (10050) - $379,796 - Budgeted fund balance is adjusted, and reserves are adjusted accordingly.
PARKS TARGET RANGE FUND (10055) - $105,000 - Budgeted revenues are adjusted based on Fiscal Year 2025 projections ($105,000) and funds are appropriated for recreational resale items due to increased attendance at the Target Range.
CULTURAL SPECIAL PURPOSE FUND (10060) - $2,346 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
PUBLIC RECORDS MODERNIZATION TRUST FUND (10065) - $281,919 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
E-911 FUND (10071) - $2,948,509 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
MANATEE PROTECTION FUND (10075) - $176,041 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
PAY TELEPHONE TRUST FUND (10080) - $0 - Budgeted fund balance is adjusted and the transfer from the General Fund is decreased accordingly.
HOMELESS SERVICES FUND (10085) - $0 - Budgeted fund balance is adjusted and the transfer from the General Fund is increased accordingly.
TEEN COURT FEE FUND (10090) - $68,547 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
JUDICIAL TECHNOLOGY FEE FUND (10095) - $421,140 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
COURT FACILITY FEE FUND (10101) - $98,249 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
COURT COST FUND (10105) - <$2,362> - Budgeted fund balance is adjusted, and the reserve is adjusted accordingly.
ENVIRONMENTAL PERMITTING CONTRACTS FUND (10115) - $171,907 - Budgeted fund balance is adjusted, and additional funds are appropriated to operating accounts for the Petroleum Cleanup Program ($99,277) and the Compliance Verification Program ($35,979) to reflect State contract requirements and the remaining balance is appropriated to reserve ($36,651).
NATURAL RESOURCES CONTRACTS FUND (10120) - $350,450 - Budgeted fund balance is adjusted, and reserves are adjusted accordingly.
EVERGLADES HOLIDAY PARK FUND (10130) - $91,018 - Budgeted fund balance is adjusted ($91,018), and funds are appropriated for increased security ($7,500) and water treatment costs ($11,900) and reserves are adjusted accordingly.
BSO CONSOLIDATED DISPATCH CONTRACT FUND (10140) - $0 - Budgeted fund balance is adjusted, and the transfer from the General Fund is decreased accordingly.
STREET LIGHTING DISTRICT FUND (10150) - $58,407 - Budgeted fund balance is adjusted, and reserves are increased accordingly.
GRANT SURPLUS FUND (10155) - $1,154,786 - Additional fund balance ($1,154,786) is budgeted. These funds are appropriated for continued support of the Broward Addiction Recovery Center ($1,030,249) and Elderly and Veterans ($59,984) programs, and other programs to be determined ($64,553).
WATER MANAGEMENT FUND (10160) - <$330,783> - Budgeted fund balance is adjusted, and reserves and operating expenses are reduced accordingly.
DRIVER EDUCATION SAFETY TRUST FUND (10600) - $1,491,444 - Fund balance is budgeted and payments to the School Board are increased based on the Fiscal Year 2024 audited fund balance.
POLLUTION RECOVERY TRUST FUND (10610) - $304,247 - Budgeted fund balance is adjusted ($304,247), funding is appropriated for legal settlement fees ($425,000), and reserves are adjusted accordingly <$120,753>.
IMPACT FEE SURCHARGE TRUST FUND (10620) - $38,077 - Budgeted fund balance is adjusted ($38,077), appropriations for a scanning project ($50,000) are increased, and the reserves <$11,923> are adjusted accordingly.
BSO LAW ENFORCEMENT CONTRACTS FUND (11015) - $2,905,767 - Budgeted fund balance is adjusted and transferred to the General Trust Fund for Other Post-Employment Benefits (OPEB) ($1,183,692). In addition budgeted revenues and appropriations are decreased for operating expenses <$140,833> as agreed upon between BSO and Pompano Beach; increased for personnel services ($989,318), operating ($128,533), and capital outlay ($150,147) for nine new Deputy Sheriff positions as agreed upon between BSO and Tamarac; increased for personnel services ($475,248), operating ($60,021), and capital outlay ($66,733) for four new Deputy Sheriff positions as agreed upon between BSO and Lauderdale Lakes; and decreased for operating <$7,092> as agreed upon between BSO and Lauderdale-by-the-Sea.
BSO FIRE RESCUE CONTRACTS FUND (11020) - $6,410,043 - Budgeted fund balance is increased by $6,013,013 and transferred to the General Trust Fund for Other Post-Employment Benefits (OPEB). In addition, budgeted revenues and appropriations are increased for personnel services ($330,900), operating ($53,927), and capital outlay ($12,203) for four new Firefighter/Paramedic positions as agreed upon between BSO and Dania Beach.
WATER CONTROL DISTRICT TWO FUND (11105) - <$669,516> - Budgeted fund balance is adjusted, and reserves are reduced accordingly.
COCOMAR WATER CONTROL DISTRICT FUND (11110) - $1,751,515 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
WATER CONTROL DISTRICT THREE FUND (11115) - <$192,276> - Budgeted fund balance is adjusted, and reserves are reduced accordingly.
WATER CONTROL DISTRICT FOUR FUND (11120) - $38,922 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
AIR POLLUTION TRUST FUND (11205) - $67,691 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
PARKS ENHANCED MARINE LAW ENFORCEMENT FUND (11210) - $95,523 - Budgeted fund balance is adjusted, and reserves are increased accordingly.
AFFORDABLE HOUSING TRUST FUND (11215) - $4,009,592 - Budgeted fund balance and revenue from operations is adjusted, additional funds are appropriated for future affordable housing projects, and $1,500 appropriated to reserve from developer contribution revenue collected during Fiscal Year 2024.
HOLLYWOOD NORTH BEACH PARK FUND (11220) - $66,409 - Budgeted fund balance is adjusted, and reserves are adjusted accordingly.
BSO LAW ENFORCEMENT TRUST FUND (11305) - $2,794,273 - Budgeted fund balance is adjusted, and reserves are adjusted accordingly.
VISIT LAUDERDALE (11405) - $2,891,610 - Budgeted fund balance is adjusted, and reserves are increased accordingly.
CONVENTION CENTER FUND (11410) - <$1,725,818> - Budgeted fund balance is adjusted, and reserves are decreased accordingly.
TWO CENT TOURIST TAX REVENUE FUND (11415) - $3,177 - Budgeted fund balance is increased ($3,177), the reserve for future debt service is reduced <$17,092,330>, and the transfer to the 2006 Civic Arena Refunding Bonds Fund is increased accordingly ($17,095,507) to pay the revolving line of credit note authorized by the Board through Agenda Item 16 of the March 11, 2025 Regular Commission Meeting and for the defeasance and redemption of a portion of the outstanding Broward County, Florida Professional Sports Facilities Tax and Revenue Refunding Bonds, Series 2016 (Broward County Civic Center Arena Project) and the Broward County, Florida Professional Sports Facilities Tax and Revenue Refunding Bonds, Taxable Series 2006B (Broward County Civic Arena Project).
FOUR CENT TOURIST TAX REVENUE FUND (11420) - $2,161,105 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
TRANSPORTATION SURTAX FUND (11610) - $22,962,349 - Budgeted fund balance is adjusted ($22,962,349) and a net-zero transfer from reserves <$411,192,411> is budgeted as a transfer to the Transportation Surtax Capital Fund ($431,789,760) for committed projects in the Fiscal Year 2025 to 2029 Adopted Capital Program. Budget is also appropriated to Regional Transportation for a Federal Railroad Administration grant match ($2,365,000).
ANIMAL CARE GENERAL TRUST FUND (11700) - $2,281 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
ADOPTION TRUST (11701) - <$72,479> - Budgeted fund balance is adjusted, and reserves are adjusted accordingly.
STERLIZATION TRUST (11702) - $26,213 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
VICTIM TRUST (11703) - $11,736 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
OPIOID REGIONAL SETTLEMENT FUND (11710) - $222,197 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserves for opioid abatement programs in Broward County.
BROWARD REDEVELOPMENT PROGRAM FUND (30210) - $27 - Budgeted fund balance is adjusted, and additional funds are appropriated for future redevelopment projects.
BROWARD BOATING IMPROVEMENT CAPITAL FUND (30220) - $65,705 - Budgeted fund balance is adjusted, and reserves are adjusted accordingly.
PARKS IMPACT FEE TRUST FUND (30225) - $152,927 - Budgeted fund balance is adjusted ($152,927), and reserves are increased accordingly. Additionally, the transfer to the General Capital Outlay Fund is reduced <$544,797> while the transfer to BMSD Capital ($544,797) is increased to have historical parks impact fee revenues support capital projects within the Broward Municipal Services District neighborhood parks.
PUBLIC ART AND DESIGN FUND (30231) - $564,207 - Budgeted fund balance is adjusted, a transfer from the General Capital Outlay Fund is recognized, and additional funds are appropriated for future pooled Public Art programming.
ECONOMIC DEVELOPMENT PROGRAM FUND (30240) - $28,832 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
TRANSPORTATION SURTAX CAPITAL FUND (35100) - $446,629,162 - Budgeted fund balance is adjusted ($10,839,402) and a transfer from the Transportation Surtax Fund is recognized ($431,789,760). Budget is appropriated to the Sheridan Street Bridge Project ($5,000,000) of which $4,000,000 is supported by FDOT from a previously approved local agreement, grant match for a grant application for NW 31st Avenue road improvement project from Broward Boulevard to Commercial Boulevard ($6,200,000), adjustments for post closing accruals <$464,225>, and the remainder is budgeted in reserves ($435,893,388) for committed projects in the Fiscal Year 2025 to 2029 Adopted Capital Program.
TRANSIT NON-GRANT CAPITAL FUND (35120) - $17,737,910 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserves.
BMSD WASTE COLLECTION FUND (47150) - <$225,000> - Budgeted fund balance is adjusted, funding is appropriated for a litter truck ($237,530), and reserves are adjusted accordingly <$462,530>.
BROWARD COUNTY LOCAL PROVIDER PARTICIPATION FUND (61070) - $22,061 - Budgeted fund balance is adjusted, and the operating budget is increased accordingly.
HOUSING FINANCE FUND (69020) - <$19,002> - Budgeted fund balance is adjusted, and the operating budget is decreased accordingly.
HEALTH FACILITIES AUTHORITY FUND (69030) - <$27> - Fund balance and a transfer to the General Fund is adjusted to close out the Health Facilities Authority Fund as the Health Facilities Authority was abolished by the Board and the responsibilities absorbed by the County at the Public Hearing on June 18, 2024.
DOT FHWA (70150) - <$15,940,677> - Florida Department of Environmental Protection (FDEP) grant for the hardening of seawalls at Hollywood North Beach Park is reduced <$15,940,677>, and the appropriation is adjusted accordingly per amended grant agreement between the County and FDEP providing funding for only the portion of the grant to be completed by the deadline, June 30, 2026. The amended amount covers the planning and design costs of the project.
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.