Broward County Commission Regular Meeting
Director's Name: Norman Foster
Department: Office of Management and Budget
Information
Requested Action
title
A. MOTION TO ADOPT budget Resolutions within the General Fund and the Broward Municipal Services District Fund in the amount of $10,242,821 to amend revenues and appropriations prior to the close of the Fiscal Year.
B. MOTION TO ADOPT budget Resolution within the County Transportation Trust Fund in the amount of $539,591 to amend appropriations prior to the close of the Fiscal Year.
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Why Action is Necessary
Budgets 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 GENERAL FUND, BROWARD MUNICIPAL SERVICES DISTRICT FUND AND THE COUNTY TRANSPORTATION TRUST FUND.
GENERAL FUND (10010) - $10,242,821 -
Within the Broward Sheriff’s Office budget for the Department of Detention, $553,041 is transferred from reserve to operating expenses to pay invoices for inmate inpatient healthcare costs.
The Supervisor of Elections budget is increased by $109,810 for prior year commitments for equipment ($65,810), and security services costs related to the new facility ($44,000).
The Office of Regional Communications and Technology budget is increased by $3,100,000 to provide for an increased transfer to the BSO Consolidated Dispatch Contract Fund for anticipated additional expenses that are necessary to close out Fiscal Year 2025.
An additional $3 million in tax certificate sales revenue is recognized and $1,000,000 is appropriated for additional start-up costs for the Tax Collector’s Office in Fiscal Year 2025.
The Office of Economic and Small Business Development budget is increased by $60,000 for costs related to the 2025 Broward and Beyond Business Conference, and additional revenue is recognized accordingly.
The budget for the Human Services Department is increased by $150,000 for additional support for the Homeless Program, that is supported by revenue from the Aviation Department that was budgeted previously in Fiscal Year 2025.
The transfer to the Pay Telephone Trust Fund is increased by $570,000 to offset an anticipated shortfall in revenues.
Transfers from various funds ($7,017,650) are recognized to reimburse the General Fund for additional group insurance costs incurred in Fiscal Year 2024, the closeout of inactive funds at the end of Fiscal Year 2025 ($15,171) and remaining budget is appropriated in reserve ($5,253,011).
BROWARD MUNICIPAL SERVICES DISTRICT FUND (10015) - $0 - Funds are appropriated to support cost increases for fleet services at the BMSD neighborhood parks ($15,000) and to provide a transfer to the General Fund to reimburse for additional group insurance costs incurred in Fiscal Year 2024 ($96,682). Reserves are reduced accordingly.
COUNTY TRANSPORTATION TRUST FUND (11505) - $539,591 - Municipal fuel tax refund revenue due in Fiscal Year 2024 that was received in Fiscal Year 2025 is recognized to fund a transfer to General Fund to reimburse for additional group insurance costs incurred in Fiscal Year 2024.
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.