Broward County Commission Regular Meeting
Director's Name: Norman Foster
Department: Office of Management and Budget
Information
Requested Action
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A. MOTION TO ADOPT supplemental budget Resolutions within the General Fund and the Broward Municipal Services District Fund in the amount of $127,223,232 to primarily adjust the fund balances and other budgeted revenues and to appropriate funds for other commitments.
ACTION: (T-11:53 AM) Approved Resolution Nos. 2025-96 and 2025-97. (Refer to minutes for full discussion.)
VOTE: 8-0. Commissioner Davis was inaudible during the vote.
B. MOTION TO ADOPT supplemental budget Resolutions within the County Transportation Trust Funds in the amount of $31,762,354 to primarily adjust the fund balances and other budgeted revenues and to appropriate funds for other commitments.
ACTION: (T-11:53 AM) Approved Resolution Nos. 2025-98 through 2025-102. (Refer to minutes for full discussion.)
VOTE: 8-0. Commissioner Davis was inaudible during the vote.
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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 appropriations 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.
Goal Related Icon(s)
☐County Commission
☐Go Green
☐MAP Broward
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 GENERAL FUND, BROWARD MUNICIPAL SERVICES DISTRICT FUND, AND THE COUNTY TRANSPORTATION TRUST FUNDS.
GENERAL FUND (10010) - $126,326,277 - The audited fund balance for the General Fund is $126,306,304 above the currently budgeted amount. A total of $95,092,398 is transferred to the General Capital Outlay Fund for capital projects in the Fiscal Year 2025 capital program. The details of the capital project appropriations are included in the Capital Funds Fiscal Year 2025 Second Supplemental Budget agenda item.
Last December, a surtax-funded attorney position with an annual salary in the amount of $200,000 was added to the County Attorney’s Office. The position was filled in January 2025, with the understanding that the additional salary resources would be requested by the County Attorney’s Office in the May 2025 second supplemental budget. Accordingly, this item requests the appropriation of $256,190 for salary and associated benefits for one Senior Assistant County Attorney.
The Property Appraiser requests an increase in appropriation of $9,638 in the Fiscal Year 2025 budget due to increasing personnel costs in line with the finalized salaries of County Constitutional Officers for Fiscal Year 2024-2025 from the Office of Economic and Demographic Research (EDR).
The Supervisor of Elections budget is increased by $354,685 for prior year commitments including software services ($306,112), voter-list maintenance activities ($2,088), and computer hardware ($46,485).
The Broward Sheriff’s Office budget is increased by $3,690,580 for mandated fire watch at the Paul Rein Detention Facility.
The Tax Collector’s Fiscal Year 25 budget is increased by $849,660 for computer network equipment.
The Office of Regional Communications and Technology budget is reduced to recognize a decrease in the transfer to the BSO Consolidated Dispatch Contract Fund <$693,667>.
The Office of Economic and Small Business Development budget is increased by $90,950 for costs related to the 2024 and 2025 Florida International Trade and Cultural Expos.
The Human Services Department budget is increased by $92,635 for software support and maintenance costs for the new BARC Electronic Health Records Solution.
The Cultural Division budget is increased by $20,000 for IGNITE sponsorship from funds received from Dania Beach.
The Parks and Recreation Division budget is increased by a total of $411,000 to cover operational costs, including a $75,000 consultant fee for a parks impact fee study and analysis, $286,000 for higher water and sewer charges, and $50,000 for increased trash collection expenses.
The Animal Care Division budget is increased by $22,221 to purchase a commercial washer and dryer for use at the Main Animal Care facility.
The Non-Departmental budget for the Northwest Pompano Beach Community Redevelopment Agency settlement agreement is increased by $5,000 to recognize a refund of prior year expenditures that were not utilized.
The Non-Departmental budget for Department of Children and Families Local Match Funds is increased by $331,634 for local matching funds for alcohol and mental health service providers who receive funding from the Florida Department of Children and Families.
The Non-Departmental budget for the Reserve for Emergencies and Cash Flow is increased by $25,200,000.
The Non-Departmental budget for Transfers is increased by a total of $95,685,751 including an increase to the transfer to the Value Adjustment Board to offset a negative fund balance ($1,454), a decrease to the Pay Telephone Trust Fund <$157,924>, an increase to the transfer to the Homeless Services Fund ($192,744), and an increase to the transfer to the General Capital Outlay Fund ($95,092,398). Additionally, the budget is increased ($557,079) to appropriate the remaining amounts of transfers initially budgeted in Fiscal Year 2024 as matching funds for various grants as those grants span multiple Fiscal Years.
BROWARD MUNICIPAL SERVICES DISTRICT (BMSD) FUND (10015) - $896,955 - Budgeted fund balance is adjusted, and reserves are increased accordingly.
COUNTY TRANSPORTATION TRUST FUND (11505) - <$1,290,350> - Budgeted fund balance is adjusted, and reserves are adjusted accordingly.
CONSTITUTIONAL GAS TAX FUND (11510) - $477,836 - Additional fund balance is appropriated as a transfer to the Streets and Highways Capital Fund.
ROAD IMPACT FEE FUND (11515) - $6,103,710 - This action appropriates the fund balance attributable to Road and Transit Impact Fees collected in prior Fiscal Years to reserves for future capital projects.
LOCAL OPTION GAS TAX FUND (11520) - $25,035,634 - Budgeted fund balance is adjusted and the transfer to Engineering Capital Outlay Fund is increased.
TRANSPORTATION CONCURRENCY FUND (11525) - $1,435,524 - This action appropriates the fund balance attributable to Transportation Concurrency Fees collected in prior Fiscal Years to reserves for future capital projects.
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.