Broward County Commission Regular Meeting
Director's Name: Norman Foster
Department: Office of Management and Budget
Information
Requested Action
title
MOTION TO ADOPT budget Resolutions within the Special Revenue Funds in the amount of $39,033,722 to amend revenues and appropriations prior to the close of the Fiscal Year.
body
Why Action is Necessary
Budget 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)
☐County Commission
☐Go Green
☐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 SPECIAL REVENUE FUNDS.
|
Fund |
Transfer to General Fund |
Adjustment to Reserves |
Grand Total |
|
10020 - Building Code Fund |
110,173 |
(110,173) |
- |
|
10025 - Transit |
2,671,683 |
(2,671,683) |
- |
|
10030 - Law Library |
608 |
(608) |
- |
|
10035 - Board of Rules and Appeals |
27,589 |
(27,589) |
- |
|
10071 - E-911 Fund |
27,169 |
(27,169) |
- |
|
10075 - Manatee Protection Fund |
4,863 |
(4,863) |
- |
|
10090 - Teen Court Fee |
10,147 |
(10,147) |
- |
|
10095 - Judicial Technology Fee |
46,622 |
(46,622) |
- |
|
10105 - Court Cost |
19,686 |
(19,686) |
- |
|
10120 - Natural Resources Contracts |
17,022 |
(17,022) |
- |
|
11205 - Air Pollution Trust Fund |
25,102 |
(25,102) |
- |
|
11210 - Parks Enhanced Marine Law Enforcement |
1,636 |
(1,636) |
- |
|
11215 - Affordable Housing Trust |
4,465 |
(4,465) |
- |
|
11220 - Hollywood North Beach Park Fund |
9,727 |
(9,727) |
- |
|
11405 - Visit Lauderdale |
103,811 |
(103,811) |
- |
|
11420 - Four Cent Tourist Tax Revenue |
5,283 |
(5,283) |
- |
|
11702 - Sterilization Trust |
2,432 |
(2,432) |
- |
|
47150 - Broward Municipal Service District Waste Collection |
9,703 |
(9,703) |
- |
|
Grand Total |
3,097,721 |
(3,097,721) |
- |
The preceding table reflects funds with a budgeted adjustment to reserve to fund a transfer to the General Fund to reimburse for additional group insurance costs incurred in Fiscal Year 2024.
MOSQUITO CONTROL STATE FUND (10040) - $90 - Estimated fund balance and accrued interest are budgeted and appropriated to transfer any remaining balance to General Fund to close out the inactive fund prior to year end closing of Fiscal Year 2025.
LICENSING ELEVATOR REGULATORY FUND (10050) - $0 - An adjustment to reserve is budgeted to fund a transfer to General Fund to reimburse for additional group insurance costs incurred in Fiscal Year 2024. Additionally, budget is transferred from reserve for increases in credit card fees and print shop expenses.
PARKS TARGET RANGE FUND (10055) - $75,720 - Appropriations are provided to support Target Range operations including park activities ($75,077), personnel services ($180,000), a transfer to the General Fund to offset additional group insurance costs incurred in Fiscal Year 2024 ($20,923) and anticipated year-end inventory adjustments ($50,000). Additional revenue projected to be earned in Fiscal Year 2025 is recognized ($75,720) and budgeted reserves are reduced accordingly <$250,280>.
PAY TELEPHONE TRUST FUND (10080) - $0 - Transfer from the General Fund is increased to offset anticipated shortfall in revenues.
ENVIRONMENTAL PERMITTING CONTRACTS FUND (10115) - $0 - Adjustments are budgeted to fund a transfer to the General Fund to reimburse for additional group insurance costs incurred in Fiscal Year 2024.
CONSUMER PROTECTION CONTRACTS FUND (10125) - $6,200 - Estimated fund balance and accrued interest are budgeted and appropriated to transfer any remaining balance to General Fund to close out the inactive fund prior to year end closing of Fiscal Year 2025.
EVERGLADES HOLIDAY PARK FUND (10130) - $0 - Funds are appropriated to support cost increases for contracted water treatment plant services ($16,300) and to provide a transfer to the General Fund to offset additional group insurance costs incurred in Fiscal Year 2024 ($12,578). Budgeted reserves are adjusted accordingly <$28,878>.
BSO CONSOLIDATED DISPATCH CONTRACT FUND (10140) - $3,100,000 - The transfer from the General Fund is adjusted and appropriated for anticipated additional expenses that are necessary to close out Fiscal Year 2025.
LOCAL PROVIDER FUND (10165) - $400 - Estimated fund balance and accrued interest are budgeted and appropriated to transfer any remaining balance to the Broward County Local Provider Participation Fund to close out the inactive fund prior to year end closing of Fiscal Year 2025.
ANIMAL CARE TRUST FUND (10605) - $1,800 - Estimated fund balance and accrued interest are budgeted and appropriated to transfer any remaining balance to the Animal Care General Trust Fund to close out the inactive fund prior to year end closing of Fiscal Year 2025.
BSO LAW ENFORCEMENT CONTRACTS FUND (11015) - <$3,532,138> - Budgeted revenues are adjusted and appropriations are decreased accordingly as agreed upon by BSO and several contract cities, Aviation Department, and Port Everglades to defer radio communications equipment until Fiscal Year 2026 <$2,052,770>. Budgeted revenues are adjusted and appropriations are increased accordingly as agreed upon by BSO and Lauderdale-by-the-Sea ($20,632) for personnel and operating expenses. Additionally, budgeted revenues and appropriations are reduced accordingly for Special Detail <$1,500,000> due to decreased utilization.
BSO FIRE RESCUE CONTRACTS FUND (11020) - <$498,193> - Budgeted revenues are adjusted and appropriations are decreased accordingly as agreed upon by BSO and several contract cities, Aviation Department, and Port Everglades to defer radio communications equipment until Fiscal Year 2026 <$498,193>.
TRANSPORTATION SURTAX FUND (11610) - $476,394 - Revenue received in Fiscal Year 2025 is recognized and appropriated for previous expenditures returned to the County in municipal capital projects ($476,394). Budget is transferred and appropriated as a transfer to the Transportation Surtax Capital Fund for Broward Commuter Rail South ($15,073,611) and Broward Commuter Rail North ($20,000,000) projects to be recorded as capitalizable projects. Additionally, an adjustment to reserve is budgeted to fund a transfer to General Fund to reimburse for additional group insurance costs ($38,907) incurred in Fiscal Year 2024.
ANIMAL CARE GENERAL TRUST FUND (11700) - $1,800 - A transfer from the Animal Care Trust Fund is recognized and additional funds are appropriated to reserves to close out the inactive fund.
OPIOID REGIONAL SETTLEMENT FUND (11710) - $3,182,447 - A transfer from the General Capital Outlay Fund is recognized and additional funds are appropriated to reserves for opioid abatement programs in Broward County.
AFFORDABLE HOUSING CAPITAL PROJECTS FUND (30215) - $4,200 - Estimated fund balance and accrued interest are budgeted and appropriated to transfer any remaining balance to General Fund to close out the inactive fund prior to year end closing of Fiscal Year 2025.
PARKS IMPACT FEE TRUST FUND (30225) - $0 - Budget is transferred and appropriated to cost allocation expense.
TRANSPORTATION SURTAX CAPITAL FUND (35100) - $35,073,611 - A transfer from the Transportation Surtax Fund is recognized and appropriated to the Broward Commuter Rail South and Broward Commuter Rail North projects to be recorded as capitalizable projects.
BROWARD COUNTY LOCAL PROVIDER PARTICIPATION FUND (61070) - $400 - A transfer is recognized from the inactive Local Provider Fund to close out the inactive fund.
CMD STATE GRANTS FUND (82600) - $435,885 - Grant funding is recognized and appropriated for the Environmental Remediation of the former site of the Forensic Science Center.
TRANSIT CORRIDOR PROGRAM FUND (86010) - $705,106 - Budgeted revenue in the Transit Grant Fund is adjusted to reflect farebox revenue collected from the I-95 Express and I-595 Express routes during the grant period and appropriated for expenditures incurred.
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.