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 Capital Funds in the amount of $227,095,025 to adjust fund balance and other budgeted revenues and appropriate funds to reserves and other project commitments.
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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 appropriation of a fund or for the creation of a new capital project over $25,000.
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 2024 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. In general, additional fund balance is appropriated to reserves for allocation in the Recommended Fiscal Year 2025-2029 capital program.
THE OFFICE OF MANAGEMENT AND BUDGET RECOMMENDS APPROVAL OF THE FOLLOWING SUPPLEMENTAL BUDGET ACTIONS WITHIN THE CAPITAL FUNDS.
STREETS AND HIGHWAYS CAPITAL FUND (30105) - $273,527 - Budgeted fund balance is adjusted, and additional funds are appropriated to reserve.
ENGINEERING CAPITAL OUTLAY FUND (30110) - $30,302,367 - Budgeted fund balance is adjusted, and the transfer from the Local Option Gas Tax Special Revenue Fund is increased and appropriated for the purchase of heavy equipment ($1,300,000), traffic control devices and equipment ($2,229,870), and communication system maintenance and enhancement ($325,000); an adjustment is made to the Mast Arms project to reconcile prior year accruals <$125,104>; and reserves are adjusted accordingly ($26,465,383). In addition, funds are appropriated for communication systems maintenance ($33,600) and traffic control devices and equipment ($73,618) and are offset by reimbursement payments.
CONSTITUTIONAL GAS TAX CAPITAL FUND (30115) - $759,544 - Budgeted fund balance is adjusted, and a transfer from the Constitutional Gas Tax Fund is increased and additional funds are appropriated to reserve.
GENERAL CAPITAL OUTLAY FUND (30205) - $161,813,287 -
Budgeted fund balance is adjusted, and transfers from the General Fund and the Libraries General Obligation Bonds Fund are budgeted to support the following actions.
Parks and Recreation Division: Resources are provided to address cost increases related to the Tour Boat at Anne Kolb Nature Center ($123,000). In addition, the budgets for the following Parks projects are increased to address additional regional park maintenance and improvement needs that have arisen since the beginning of the fiscal year: A/C replacement at Central Broward Regional Park ($560,833), A/C Replacement & Maintenance ($189,405), Building Maintenance ($328,279), Facilities Improvements ($750,000), Street Lighting Repair/Replacement ($465,760), Road Resurfacing ($561,446), and Facilities Improvements-Goods ($144,277).
Public Works Department, Construction Management: The appropriations of the following projects are increased to address cost increases and to keep projects that are in progress on schedule: the construction of the Supervisor of Election’s Replacement Facility ($2,307,000), the renovation of the North Homeless Assistance Center (NHAC) ($226,000), the remodel of public restrooms at Government Center West ($103,000), the replacement of Air Handler Units at the Main Library ($1,468,000), the renovation of the HVAC system at the Health Department Operations Building on State Road 84 ($947,000), the restoration of the Main Library Plaza ($1,773,000), the replacement of sewer pipes, kitchen equipment, and restroom renovation at the Central Homeless Assistance Center (CHAC) ($2,066,442), the construction of the Property Appraiser and Value Adjustment Board Replacement Facility ($5,208,000), hardening improvements at the NHAC and CHAC ($235,000), the replacement of the switchgear and generator at the East Wing of the Judicial Complex ($521,000), the design of the Broward County Cultural Center ($1,000,000), exterior improvements at the main Animal Care Facility ($484,000), remodeling at the West Regional Courthouse for divisions of the Clerk of Courts ($197,000), and the design and project management staffing of the Forensic Science Center ($19,597,000). Funds are also appropriated to the Broward County Judicial Complex East Wing Renovation project ($11,861,462) to partially restore funding that was transferred to a different capital project at the Judicial Complex during the April 16, 2024, Regular Meeting of the Board of County Commissioners. In addition, funding is appropriated for design services and to provide some pay-as-you-go funding for construction for the Emergency Operations Center and Emergency Communications Center project ($58,000,000) and the Government Center East Replacement project ($50,000,000). Lastly, a transfer from the Opioid Regional Settlement Fund is budgeted and appropriated for the design of the BARD Central Expansion project ($3,087,160).
Non-Departmental: Funding is appropriated to the reserve for contingency ($363,800) and the appropriations of the following projects are reduced due to post-closing entry adjustments: the Judicial Complex North Wing Clerk of Court Renovation <$324,836>, the Space Planning Program <$48,322>, the replacement of sewer pipes and restroom renovation at the CHAC <$116,442>, the replacement of the switchgear and generator at the East Wing of the Judicial Complex <29,186>, the Facilities Improvements Program <$31,750>, and the HVAC/Chiller Maintenance Replacement Program <$204,041>.
ECONOMIC DEVELOPMENT PROGRAM FUND (30240) - $24,363 - Budgeted fund balance is adjusted, and reserves are increased accordingly.
COURTHOUSE BOND CAPITAL FUND (35010) - $690,189 - Budgeted fund balance is adjusted, and a transfer to the 2017A and Series 2020 Courthouse Refunding Bonds Fund is appropriated.
TOURIST DEVELOPMENT CAPITAL FUND (35020) - $5,831,549 - Budgeted fund balance is adjusted, and reserves are increased accordingly ($705,286). The transfer from the Four Cent Tourist Tax Revenue Fund is increased, and appropriated to start design on a new parking garage at the Convention Center ($5,331,330). Additionally, fund balance and appropriations for the Convention Center East Expansion project are reduced due to post-closing entry adjustments <$205,067>. Finally, the reserve for the Convention Center East Expansion project is reduced <$3,000,000> and appropriated for network equipment ($3,000,000).
CONVENTION CENTER HOTEL BOND CAPITAL (35025) - $26,401,756 - Budgeted fund balance is adjusted, and reserves are increased accordingly.
BEACH RENOURISHMENT CAPITAL FUND (35030) - $506,805 - Budgeted fund balance is adjusted, and reserves are increased accordingly.
BROWARD MUNICIPAL SERVICES DISTRICT CAPITAL FUND (35040) - $422,450 - Budgeted fund balance is adjusted, and additional funds are appropriated for Franklin Park Shade Covers ($35,000), Airduct (HVAC) Cleaning at Delevoe Park, Franklin Park, and Roosevelt Gardens Park ($93,000), and to reserves ($294,450).
LIBRARIES BOND CAPITAL FUND (35050) - $90,053 - Budgeted fund balance is adjusted, and reserves are increased accordingly.
PARKS LAND PRESERVATION BOND CAPITAL FUND (35060) - <$20,865>- Budgeted fund balance is adjusted, and reserves are reduced accordingly <$20,865>. Additionally, the Tradewinds Park Improvements project is reduced due to post-closing entry adjustments <$256,676> and reserves are increased accordingly ($256,676).
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.