Broward County Commission Regular Meeting
Director's Name: Jennifer Steelman
Department: Office of Management and Budget
Information
Requested Action
title
MOTION TO ADOPT budget Resolutions within the Special Revenue Funds in the amount of $11,637,782 to amend revenues and appropriations prior to the close of the Fiscal Year.
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Why Action is Necessary
Budget 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)
N/A County Commission
N/A Go Green
N/A 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 SPECIAL REVENUE FUNDS.
BUILDING CODE FUND (10020) - $0 - The appropriation for operating expenses is increased ($300,000) and reserves are reduced accordingly <$300,000> to accommodate projected costs and facilitate the year-end closing process.
TRANSIT FUND (10025) - $0 - The appropriation for operating expenses is increased ($4,332,833) and reserves are reduced accordingly <$4,332,833> to accommodate projected costs and facilitate the year-end closing process. Additionally, a transfer to the Transit Corridor Program Fund (86010) is budgeted ($667,167) and reserves are reduced accordingly <$667,167> as a grant match for the State of Florida Fiscal Year 2027 Florida Commission for the Transportation Disadvantaged Grant.
LAW LIBRARY FUND (10030) - $0 - Personnel costs for the Law Library are split between the Law Library Fund (10030) and the Court Cost Fund (10105). Due to projected revenue decline in the Court Cost Fund, the appropriation for personnel services in the Law Library Fund is increased ($30,000) and reserves are reduced accordingly <$30,000> to accommodate projected costs and facilitate the year-end closing process.
VALUE ADJUSTMENT BOARD FUND (10045) - $250,000 - The transfer from the General Fund is increased, and operating expenses for costs associated with pending petitions is adjusted accordingly.
ECONOMIC AND SMALL BUSINESS DEVELOPMENT/LOCAL BUSINESS TAX FUND (10110) - $0 - Budgeted revenues for local business taxes are adjusted <$650,000> and the transfer from the General Fund (10010) is increased accordingly ($650,000) to accommodate a projected decrease in revenues and facilitate the year-end closing process.
STREET LIGHTING DISTRICT FUND (10150) - $0 - The appropriation for operating expenses is increased ($122,500) and reserves are reduced accordingly <$122,500> to accommodate increased electricity costs in Fiscal Year 2026 associated with the installation of additional street lighting in various neighborhoods throughout the Broward Municipal Services District (BMSD).
BSO LAW ENFORCEMENT CONTRACTS FUND (11015) - <$2,100,000> - Budgeted revenues and appropriations are reduced accordingly for Special Detail due to decreased utilization.
CONVENTION CENTER FUND (11410) - $0 - The appropriation for operating expenses is increased ($1,000,000) and reserves are reduced accordingly <$1,000,000> to accommodate projected costs and facilitate the year-end closing process.
1% TOURIST TAX FUND (11421) - $525,000 - Additional Tourist Development Tax revenue is recognized and appropriated for software services associated with the collection of Tourist Development Taxes.
TRANSPORTATION SURTAX FUND (11610) - $0 - The appropriation for Municipal Projects is reduced <$1,823,000> and a transfer to the Transportation Surtax Capital Fund (35100) is increased accordingly ($1,823,000) to be recorded as a municipal project delivered by the County and recorded as County capital expenditures within Fund 35100. Additionally, the OMB Non Departmental project is adjusted <$9,462,058> and the FLL Automated People Mover project is increased accordingly ($9,462,058) to align with previous budget actions.
ECONOMIC DEVELOPMENT PROGRAM (30240) - $85,230 - Additional revenue from contributions and donations are recognized and appropriated to the Economic Development Program for the Florida International Trade and Cultural Expo (FITCE) ($71,500) and the Broward and Beyond Business Conference ($13,730).
TRANSPORTATION SURTAX CAPITAL FUND (35100) - $2,000,000 - A transfer from the Transportation Surtax Fund (11610) and revenues from a refund of prior year expenditures is recognized and appropriated for the Wilton Manors NE 26th Street Roadway Improvements municipal project ($2,000,000). The City of Wilton Manors requested this project to be delivered by the Broward County Public Works and Environmental Services Department. The project will remain a municipal project subject to the Third Amendment Agreement and is recorded in the Transportation Surtax Capital Fund for financial asset purposes. In addition, the appropriation for the Copans Control Center project is reduced <$71,130,000> and funding for the Copans Control Center is transferred to consolidate funding with the Copans Facility Reconstruction project ($71,130,000) for procurement purposes.
BMSD WASTE COLLECTION FUND (47150) - $0 - The appropriations for capital outlay and operating expenses are increased to purchase an additional litter truck ($285,000) and for one month of weekly litter pickup and disposal within the right-of-way of the BMSD ($24,000). Reserves are reduced accordingly <$309,000>.
BSO DOJ GRANTS FUND (70500) - $602,834 - Grant revenue from the United States Department of Justice for the Fiscal Year 2023 Edward Byrne Memorial Justice Assistance Grant (JAG) is recognized and appropriated to address law enforcement needs for the entire community including the Broward Sheriff’s Office and 17 municipalities.
CRISIS INTERVENTION FUND (73030) - $1,200,000 - Grant revenue from the United States Department of Justice is recognized and appropriated to enhance sexual assault response coordination between local law enforcement agencies, the Broward State Attorney’s Office, and the Nancy J. Cotterman Center.
TRANSIT CORRIDOR PROGRAM FUND (86010) - $7,914,918 - Budgeted revenue is adjusted to reflect farebox revenue collected from the I-75, I-95, and I-595 Express routes during the grant period and appropriated for expenditures incurred ($1,243,243). The State of Florida Fiscal Year 2027 Florida Commission for the Transportation Disadvantaged Grant is recognized and appropriated ($6,004,508), including a 10% grant match from the Transit Operating Fund (10025) ($667,167), per Agenda Item 6 approved by the Board on May 26, 2026.
FLORIDA INLAND NAVIGATION DISTRICT (FIND) GRANTS FUND (90032) - $1,159,800 - Grant revenue from FIND is recognized and appropriated for the design phase of the Deerfield Island Outdoor Classroom project ($173,750), the Deerfield Island Basin Dock project ($70,000), and the Deerfield Island Environmental Resource Center project ($916,050).
|
Fund |
Current FY26 Modified Budget |
Amended Amount |
Revised FY26 Budget |
|
10020 - Building Code |
$13,581,697 |
$0 |
$13,581,697 |
|
10025 - Transit |
$272,613,294 |
$0 |
$272,613,294 |
|
10030 - Law Library |
$238,967 |
$0 |
$238,967 |
|
10045 - Value Adjustment Board |
$1,964,044 |
$250,000 |
$2,214,044 |
|
10110 - Economic and Small Business/Local Business Tax |
$969,000 |
$0 |
$969,000 |
|
10150 - Street Lighting District |
$824,083 |
$0 |
$824,083 |
|
11015 - BSO Law Enforcement Contracts |
$352,519,941 |
<$2,100,000> |
$350,419,941 |
|
11410 - Convention Center |
$40,900,763 |
$0 |
$40,900,763 |
|
11421 - 1% Tourist Tax |
$35,300,550 |
$525,000 |
$35,825,550 |
|
11610 - Transportation Surtax |
$1,150,230,239 |
$0 |
$1,150,230,239 |
|
30240 - Economic Development Program |
$16,494,368 |
$85,230 |
$16,579,598 |
|
35100 - Transportation Surtax Capital |
$2,376,310,742 |
$2,000,000 |
$2,378,310,742 |
|
47150 - BMSD Waste Collection |
$9,965,740 |
$0 |
$9,965,740 |
|
70500 - BSO DOJ Grants |
$0 |
$602,834 |
$602,834 |
|
73030 - Crisis Intervention |
$45,078 |
$1,200,000 |
$1,245,078 |
|
86010 - Transit Corridor Program |
$6,074,182 |
$7,914,918 |
$13,989,100 |
|
90032 - FIND Grants |
$0 |
$1,159,800 |
$1,159,800 |
|
Grand Total |
$4,278,032,688 |
$11,637,782 |
$4,289,670,470 |
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.