Broward County Commission Regular Meeting
Director's Name: Jennifer Steelman
Department: Office of Management and Budget
Information
Requested Action
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MOTION TO ADOPT budget Resolutions within the Capital Funds in the amount of $285,872,912 to primarily adjust fund balances and other budgeted revenues and appropriate funds to reserves and other project commitments.
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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 or for the creation of a new capital project over $25,000.
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
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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, which include some of the additional fund balance appropriated to reserves for allocation in the Recommended Fiscal Year 2027-2031 capital program.
THE OFFICE OF MANAGEMENT AND BUDGET RECOMMENDS APPROVAL OF THE FOLLOWING BUDGET ACTIONS WITHIN THE CAPITAL FUNDS.
STREETS AND HIGHWAYS CAPITAL FUND (30105) - <$128,429> - Budgeted fund balance is adjusted, and the transfer from the Constitutional Gas Tax Special Revenue Fund is increased; the appropriations of the following projects are reduced due to post-closing entry adjustments: the Road Resurfacing project <$28,622>, the Sidewalks/ADA project <$2,289>, the Bike Lane Construction project <$13,470>, and the Bridge Maintenance Program <$382,846>; and the reserve for future capital outlay is increased accordingly ($298,798).
ENGINEERING CAPITAL FUND (30110) - $7,529,936 - Budgeted fund balance is adjusted, and the transfer from the Local Option Gas Tax Special Revenue Fund is increased and appropriated for scour protection for the Andrews Avenue bridge ($1,200,000), SE 3rd Avenue bridge ($1,200,000), and SW 7th Avenue bridge ($1,500,000); the appropriations of the following projects are reduced due to post-closing entry adjustments: the Mast Arms project <$112,619>, the American Dream project <$182,161>, and the Bridge Maintenance Program <$170,695>; a transfer to the Benefits Fund to reimburse for additional group insurance costs incurred in Fiscal Year 2025 ($81,500); and reserves are adjusted accordingly ($3,907,701). In addition, revenue from property damage reimbursements is recognized and funding is appropriated for traffic control devices and equipment ($106,210).
CONSTITUTIONAL GAS TAX CAPITAL FUND (30115) - $1,646,223 - Budgeted fund balance is adjusted; an adjustment is made to the Convention Center Bypass Road project to reconcile prior year accruals <$124,897>; and the reserve is increased accordingly ($1,771,120).
GENERAL CAPITAL OUTLAY FUND (30205) - $131,723,936 - Budgeted fund balance and projected bond proceeds are adjusted, and the transfers from the General Fund, Libraries General Obligation Bonds Fund, and Parks General Obligation Bonds Fund are budgeted to support the following actions.
County Administration, Emergency Management: The following project appropriations are reduced; Emergency Shelter Generators <$2,500,000>, Westglades Middle School Generator <$2,645,000>, and New River Middle School Generator <$2,644,000> as the temporary rental of generators in emergency activations will be utilized in lieu of permanent installations.
Finance and Administrative Services Department, Enterprise Technology Services Division: Appropriations for the SharePoint Replacement project ($60,000) and the Time and Attendance project ($170,000) are increased to address cost increases and support the go-live of system implementations in Fiscal Year 2026.
Human Services Department: The appropriation for the Central Homeless Assistance Center Sewer Pipe and Restroom Renovation project is reduced <$35,000> and reallocated for the replacement of kitchen equipment at the North Homeless Assistance Center ($35,000).
Libraries Division: Budget is appropriated for replacement computers at the Hollywood Branch Library ($145,098) which is funded by insurance proceeds transferred from the General Fund.
Park and Recreation Division: Funding for the Local Government Ultra High Frequency Radio project is reduced <$84,893> to partially offset an appropriation for the Parks Security Systems Upgrade Project ($133,117) for additional radios. Funding is reduced from the Long Key Aitken House Project <$1,682,170>, the Playground Replacements project <$1,724,960>, and the Facilities Improvements Durable Goods project <$52,870> and is reallocated to support the construction of the Deerfield Island Classroom project ($660,000) and the Deerfield Environmental Resource Center ($2,800,000) to fund the County match of a potential grant from the Florida Inland Navigation District. Additional funding is appropriated to support drainage improvements at Delevoe Park ($1,700,000), purchase audiovisual upgrades at Fern Forest Nature Center, Anne Kolb Nater Center at West Lake Park, and Tree Tops Park ($375,000), and to purchase an aerial lift bucket truck to support installation, repair, and ongoing maintenance of park security infrastructure ($192,010).
Transportation Department, Fleet Division: Funding is allocated for the purchase of three box trucks for the Parks and Recreation Division to support the county’s emergency management and shelter operations ($330,000).
Public Works and Environmental Services Department, Housing and Urban Planning Division: Funding is allocated to the Appraisals-General program for potential future appraisals of land and/or buildings ($200,000).
Public Works and Environmental Services Department, Construction Management Division: Adjustments for post-closing accruals are made to the following projects: the Judicial Complex East Wing Generator and Switchgear project, <$140,122>, the 500 Car Garage project <$156,633>, the 500 Car Garage Enabling Work project <$894,036> and the Courthouse Tower Bond project <$177,002>. The appropriations of the following projects are increased to address cost increases and to keep projects that are in progress on schedule: the 500 Car Garage Enabling Work project ($3,500,000) and the Judicial Complex North Wing Floor Outlets project ($111,000). Additionally, funding is allocated for design and construction of safety upgrades at the County owned Vinette Caroll Theater currently operated by Savor Cinema ($3,579,000), demolition services for the tent structures at the Stockade facility ($120,000), and for structural roof work at the West Tower of the Broward County Judicial Complex ($4,671,000). The appropriation for the Hallandale Library Refresh project is reduced <$33,511> in the General Capital Outlay Fund as a commensurate amount is budgeted in the Libraries Bond Capital Fund in the Fiscal Year 2026 2nd Budget Amendment.
Public Works and Environmental Services Department, Facilities Management Division: The appropriation for the HVAC/Chiller Maintenance/Replacement Program is adjusted to reconcile prior year accruals ($552). The appropriation for ongoing repairs to the Government Center East 350 Garage is increased for additional costs ($930,000). Funding is allocated to the Corrections General Repairs program for chiller repair and replacement at the Joseph V. Conte Facility ($690,000) and facility repair and improvements at the Main Jail ($700,000). Lastly, the appropriation for the Judicial Facilities HVAC Maintenance program is increased for HVAC repairs and replacement at the West Tower of the Broward County Judicial Complex ($831,000).
Public Works and Environmental Services Department, Highway and Bridge Maintenance: Additional funding is allocated to the Broward Partnerships for the Homeless Initiative Land Improvements project to address cost increases related to expanded drainage work and the inclusion of a buildable pad for potential future development ($5,100,000).
Non-Departmental: Additional fund balance is appropriated to the reserve for committed projects to be used as part of the Fiscal Year 2027 Capital Budget Development process at a Board budget workshop to obtain feedback on the priority of major capital projects ($95,573,055) and to replenish the reserve for contingency ($1,858,588). Budget is appropriated for the Resilience Plan ($20,000,000). In addition, the transfer to the Opioid Settlement Fund is increased to reimburse the fund for costs incurred in Fiscal Year 2025 related to an inactive project ($29,713).
COURTHOUSE BOND CAPITAL FUND (35010) - $853,516 - Budgeted fund balance is adjusted, the appropriation for the Courthouse Tower Bond project is reduced <$1,254,922>, and a transfer to the 2017A and Series 2020 Courthouse Refunding Bonds Fund is appropriated ($2,108,438).
TOURIST DEVELOPMENT CAPITAL FUND (35020) - $94,805,889 - Budgeted fund balances are adjusted and transfers from the Four Cent, 1%, 2%, Additional 1%, and High Tourism Impact Tourist Tax funds are budgeted, and funding is appropriated to pay-go funding a portion of the costs of a new parking garage at the Convention Center ($99,604,099). Appropriations for the Convention Center Repairs & Maintenance project <$285,300> and Convention Center East Expansion project <$4,512,910> are adjusted to reconcile prior year accruals. Additionally, a transfer to the Human Resources Employee Benefits Fund ($1,990) is budgeted and reserves are reduced accordingly <$1,990>.
CONVENTION CENTER HOTEL BOND CAPITAL (35025) - $55,942,786- Budgeted fund balance is adjusted, and appropriations for additional costs for the Headquarters Hotel project including future anticipated arbitrage payments, insurance deductibles, and other potential project costs are increased accordingly ($54,668,460). Upon final project completion, per bond requirements, all remaining funds available must be transferred and used for debt service payments. Budgeted fund balance is adjusted, and adjustments for post-closing accruals are made <$280,757>. Additionally, revenue from insurance proceeds is recognized and appropriated to the Headquarters Hotel project to reimburse the project for insurance claims ($1,555,084). Lastly, the project’s appropriation for personnel services is reduced <$1,760>, and a transfer to the Human Resources Employee Benefits fund for group insurance costs is increased accordingly ($1,760).
BEACH RENOURISHMENT CAPITAL FUND (35030) - <$7,792,997> - Budgeted fund balance is adjusted, appropriations for the Port Everglades Inlet Management Plan project are adjusted to reconcile prior year actuals <$8,190,734>, a transfer to the Human Resources Employee Benefits Fund to reimburse for additional group insurance costs incurred in Fiscal Year 2025 is appropriated ($3,520), and funding for the Beach Hotspot project is increased accordingly ($394,217).
BROWARD MUNICIPAL SERVICES DISTRICT CAPITAL (35040) - $834,630 - Budgeted fund balance is adjusted, and funds are appropriated to the Community Enhancements project for the Wheeler/Arcelay property demolition ($75,000) and for economic development projects within the BMSD ($759,630).
LIBRARIES BOND CAPITAL FUND (35050) - $33,511 - Budgeted fund balance is adjusted, and the following project budget is increased in the Libraries Bond Capital Fund to consolidate and increase funding available for the Hallandale Library Refresh project ($33,511). The amounts increased in this fund to the aforementioned project is reduced in the General Capital Outlay Fund as these projects are in progress or nearing completion and funds are consolidated.
PARKS LAND PRESERVATION BOND CAPITAL FUND (35060) - $423,911 - Budgeted fund balance is adjusted, and funds are appropriated for additional cost allocation ($56,040). Funding for the Tradewinds Park Improvements project is increased ($238,055) to support completion of the project. Prior fiscal year remaining balances for the Land Stewardship Program ($83,002) and the Land Bond Program ($46,814) are appropriated.
|
Fund |
Current FY26 Modified Budget |
Amended Amount |
Revised FY26 Budget |
|
30105 - Streets and Highways Capital |
$31,892,322 |
<$128,429> |
$31,763,893 |
|
30110 - Engineering Capital Outlay |
$142,387,750 |
$7,529,936 |
$149,917,686 |
|
30115 - Constitutional Gas Tax Capital |
$47,151,381 |
$1,646,223 |
$48,797,604 |
|
30205 - General Capital Outlay |
$1,183,030,489 |
$131,723,936 |
$1,314,754,425 |
|
35010 - Courthouse Bond Capital |
$2,599,282 |
$853,516 |
$3,452,798 |
|
35020 - Tourist Development Capital |
$197,420,588 |
$94,805,889 |
$292,226,477 |
|
35025 - Convention Center Hotel Bond |
$80,484,331 |
$55,942,786 |
$136,427,117 |
|
35030 - Beach Renourishment Capital |
$143,560,210 |
<$7,792,997> |
$135,767,213 |
|
35040 - Broward Municipal Services Capital |
$39,489,018 |
$834,630 |
$40,323,648 |
|
35050 - Libraries Bond Capital |
$144,184 |
$33,511 |
$177,695 |
|
35060 - Parks Land Preservation Bond Capital |
$10,172,078 |
$423,911 |
$10,595,989 |
|
Grand Total |
$1,878,331,633 |
$285,872,912 |
$2,164,204,545 |
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.