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 No. 2020-431 within the General Fund in the amount of $977,584 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.
Is this Action Goal Related
No
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 GENERAL FUND.
A transfer ($942,090) from the E-911 Fund offsets the Fiscal Year 2020 budgeted amount for call takers and a transfer ($49,120) from Transportation Surtax Fund is budgeted to reimburse the General Fund for a pro-rated portion of one Assistant County Attorney position in Fiscal Year 2020. The transfer from the BSO Law Enforcement Contract Fund is reduced <$13,626> and miscellaneous expense in BSO Administration is adjusted accordingly for year-end close. A transfer out of BSO’s reserve for general capital outlay <$4,000,000> is allocated to transfer ($4,000,000) to the BSO Consolidated Dispatch Contract Fund. $175,110 is budgeted to cover a shortfall in the Medical Examiner’s Fiscal Year 20 budget. $8,750,000 is transferred to the Human Resources Employee Benefits Fund to cover projected additional Fiscal Year 20 expenses in health and pharmacy claims. The retirement payouts/attrition/inflation adjustment is reduced by <$4,500,000> and the employee benefit changes and living wage reserves are reduced by <$4,250,000> to adjust accordingly for year-end close. $816,100 is transferred to the General Capital Fund to support one-time capital projects. Park expenses are adjusted to budget a transfer to Everglades Holiday Park Fund and Target Range Park Fund to offset projected declines in revenues from the COVID-19 pandemic.
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.