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 Resolution within the Special Revenue Funds in the amount of $12,970,116 to amend revenues and appropriations prior to the close of the Fiscal Year.
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Why Action is Necessary
Supplemental budgets 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 supplemental budget 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 supplemental budgets per year to the Board. The third supplemental budget 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.
TRANSIT FUND (10025) - $0 - Budgeted reserves are adjusted <$1,088,652> and transferred to reflect local match revenue and expenses incurred in the Transit Capital Grant Fund ($498,520) and the local match for the Board approved Transportation Disadvantaged Grant ($590,132).
PARKS TARGET RANGE FUND (10055) - $324,000 - A transfer from the General Fund is budgeted and budgeted revenues are increased based on Fiscal Year 2024 projections, and appropriations are increased accordingly to support the park’s operations including personnel services ($112,000), recreational resale supplies ($162,000), and an anticipated inventory adjustment ($50,000).
JUDICIAL TECHNOLOGY FEE FUND (10095) - $562,000 - A transfer from the General Fund is budgeted and appropriated for contractual services, so all costs are recorded in this fund for Fiscal Year 2024.
BSO-CONSOLIDATED DISPATCH CONTRACT FUND (10140) - $7,120,000 - The transfer from the General Fund is adjusted and appropriated for anticipated additional expenses that are necessary to close out Fiscal Year 2024.
BSO-LAW ENFORCEMENT CONTRACTS FUND (11015) - $31,293 - Budgeted revenues are adjusted and appropriations are increased accordingly for additional personnel services as agreed upon in Amendment No. 12 to the Agreement between BSO and Broward County for law enforcement services at Fort Lauderdale-Hollywood International Airport.
BSO-FIRE RESCUE CONTRACTS (11020) - <$36,855> - Budgeted revenues are adjusted and appropriations are decreased accordingly as agreed upon by BSO and Cooper City.
WATER CONTROL DISTRICT THREE FUND (11115) - $0 - Budgeted reserves are adjusted <$25,000> and appropriations increased accordingly for waterway maintenance ($25,000).
CONVENTION CENTER FUND (11410) - $0 - Budgeted reserves are adjusted <$3,000,000> and appropriated for convention center contractor expenses based on projected events and costs ($3,000,000).
TRANSPORTATION SURTAX FUND (11610) - $1,168,324 - Revenue received in Fiscal Year 2024 is recognized and appropriated for previous expenditures returned to the County in municipal capital projects ($1,168,324). Budget is transferred within the Automated People Mover project <$79,894,489> and appropriated as a transfer to the FLL Capital Fund to be transmitted as spending occurs in that fund ($79,894,489).
BROWARD REDEVELOPMENT PROGRAM FUND (30210) - $0 - The program budget for Broward Redevelopment Projects is reduced <$1,000,000> and appropriated to a project in the City of Fort Lauderdale ($1,000,000).
PARKS IMPACT FEE TRUST FUND (30225) - $0 - Budget is transferred from reserves <$530> and appropriated for cost allocation expenses ($530).
TRANSPORTATION SURTAX CAPITAL FUND (35100) - $290,542 - Revenue received in Fiscal Year 2024 is recognized for a clean-up of previous years expenditures ($40,542) and to recognize a Board approved Joint Participation Agreement with the City of Parkland ($250,000) for landscaping improvements related to a Public Works Surtax funded project on Hillsboro Boulevard.
TRANSIT CAPITAL GRANT FUND (39000) - $1,976,390 - A transfer from the Transit Operating Fund is budgeted to reflect local match revenue received in a previous year and appropriated for Fixed Route Buses ($335,057) and Bus Stop Infrastructure ($101,588). In addition, as directed by the grantor, the Federal Transit Administration, adjustments to the Fiscal Year 2022 Transit Capital Section 5307 grant are made to ensure grant compliance and the budget for the Capital Maintenance Bus Parts project is adjusted accordingly ($1,539,745).
CRISIS INTERNVENTION FUND (73030) - $261,214 - Grant funding is recognized and appropriated to enhance the delivery of sexual assault recovery services and support survivors.
RAPE CRISIS CENTER FUND (81520) - $332,916 - Grant funding is recognized and appropriated for salaries and fringe benefits for sexual assault recovery services staff at the Nancy J. Cotterman Center.
SPECIALITY LICENSE PLATE FUND (82730) - $99,500 - Budgeted revenues are adjusted and funds are transferred from the completed support project <$50,500> to the Cultural Strategic Plan project ($150,000).
TRANSIT CORRIDOR PROGRAM FUND (86010) - $589,249 - 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.
DISASTER RECOVERY-GENERAL (93501) - $251,543 - Budgeted revenues and appropriations are increased in anticipation of a reimbursement of expenses from the Federal Emergency Management Agency for costs related to damage from the April 2023 flood event at Fire Station 32.
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.