Broward County Commission Regular Meeting
Director's Name: Norman Foster
Department: Office of Management and Budget
Information
Requested Action
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A. MOTION TO ADOPT supplemental budget Resolution within the General Fund in the amount of $36,862,928 primarily to appropriate funds for prior year commitments and to provide additional funding for other programs.
ACTION: (T-11:24 AM) Approved Resolution No. 2024-537. (Refer to minutes for full discussion.)
VOTE: 9-0. Vice-Mayor Bogen voted in the affirmative telephonically.
B. MOTION TO ADOPT supplemental budget Resolution within the County Transportation Trust Fund in the amount of $2,638,335 to appropriate funds for prior year commitments.
ACTION: (T-11:24 AM) Approved Resolution No. 2024-538. (Refer to minutes for full discussion.)
VOTE: 9-0. Vice-Mayor Bogen voted in the affirmative telephonically.
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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.
What Action Accomplishes
The primary purpose of this supplemental budget is to appropriate funds for prior year commitments. This budget amendment also includes a number of proposed new appropriations to address issues that have arisen since the adoption of the Fiscal Year 2025 budget.
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Previous Action Taken
None
Summary Explanation/Background
Staff typically presents three supplemental budget amendments per year to the Board. The purpose of the first supplemental budget amendment is primarily to appropriate funds for specific non-recurring items, which were unexpended at the end of the previous Fiscal Year. These appropriations include items related to both County agencies and Constitutional Officers. This budget amendment also includes a limited number of proposed new appropriations to address issues that have arisen since the adoption of the Fiscal Year 2025 budget. The new appropriations are highlighted individually.
THE OFFICE OF MANAGEMENT AND BUDGET RECOMMENDS APPROVAL OF THE FOLLOWING SUPPLEMENTAL BUDGET ACTIONS WITHIN THE GENERAL FUND AND THE COUNTY TRANSPORTATION TRUST FUND.
GENERAL FUND - $36,862,928 - The County Auditor’s Office requests the appropriation of the balance of funds budgeted in the prior year ($70,000) for payments for the Medical and Pharmacy and BSO Training Center Construction Audit.
Appropriations are made for donations to various private organizations utilizing the Fiscal Year 24 remaining balance for District 8 ($29,000). This expenditure is contingent upon the approval of the proposed expenses by the Board of County Commissioners scheduled for the December 10, 2024, Commission meeting in a separate action.
The Property Appraiser requests an increase in appropriation of $906,573 in the Fiscal Year 2025 budget due to increasing personnel costs in line with County rates. There is also an increase of $444,973 included for items not completed in Fiscal Year 2024, mainly for computer software and equipment, and other costs.
At the end of Fiscal Year 2024, $21.6 million reverted from the Broward County Sheriff’s Office (BSO) General Fund budget. For Fiscal Year 2025 per BSO’s request, $21.6 million is appropriated for items budgeted in the prior fiscal year for which expenditures were not completed. Of this amount, $19.3 million is primarily for vehicle replacements, building improvements, professional services and maintenance contracts, equipment, and radios. The remaining $2.3 million is related to invoices pending review and final payment for work on the Training Center.
Also included is $3.0 million for inmate inpatient healthcare costs. It is anticipated that the Fiscal Year 2026 Recommended Operating Budget will address these costs on an ongoing basis.
In advance of the Tax Collector assuming office on January 7, 2025, the Fiscal Year 2025 Adopted Budget is modified in several ways. Personnel Services and Operating Expenses that were initially budgeted for the County’s Finance & Administrative Services Department to contract back the Tax Collector duties in Fiscal Year 2025 are reduced <$8,593,360> and are budgeted in the Tax Collector’s Fiscal Year 2025 Budget ($8,593,360). As a result, the transfer of $8,593,360 from the Tax Collector to the County’s Finance & Administrative Services Department is reduced. The Reserve for Government Services in Non-Departmental is reduced <$3,924,230> and appropriated for start-up costs including nine-months of Personnel Services for the Tax Collector and nine additional positions ($1,924,230), operating expenses ($1,000,000), and capital expenses ($1,000,000).
The Office of the Inspector General requests the appropriation of $659,810 for support of three new positions to provide inspector general services to the School Board of Broward County (SBBC) pursuant to a Charter amendment and interlocal agreement, along with associated operating expenses and space renovation costs, to be offset by anticipated revenues from the SBBC. Voters approved the Charter amendment on November 5, 2024. The interlocal agreement will become effective on the date the agreement is fully executed by the parties.
The budget for the Office of Emergency Management is increased by $319,000 for the unspent amount budgeted in Fiscal Year 2024 for emergency supplies for the special needs shelter at Coral Glades High School. Additionally, The Office of Emergency Management is appropriated $135,000 for unanticipated increased costs associated with the rental of emergency response vehicles for the Parks and Recreation Division.
The Office of Economic Small Business Development (OESBD) budget is increased by the amount of unspent prior year funding for the Foreign Trade Zone designation ($200,000), the South Florida Film Industry Summit ($32,000) and the Micro-Grant pilot program ($67,500). In addition, the transfer to the Economic Development Capital Fund is increased by $7,500 for one-time emerging filmmakers grants. In addition, the Film Commission budget is increased by unspent prior year funding for costs pertaining to film, television, and media incentive programs promoting film production in Broward County ($500,000).
The budget for the Office of Management and Budget is increased for one-time IT-related purchases and system transition costs ($4,068).
Within the Finance and Administrative Services Department, the budget for the Accounting Division is increased by the amount of unspent prior year funding for financial system automation ($120,000) and the budget for the Enterprise Technology Services Division is increased by the amount of unspent prior year funding for technical support and security ($25,266).
Within the Human Services Department, the Human Services Administrative Division budget is increased by the amount of unspent prior year funds from Fiscal Year 2024 for the University Student Practicum Pilot Program to assist students with the cost of certifications ($7,750).
The Crisis Intervention Support Division (CISD) budget is increased by the amount of unspent prior year funds for marketing for the new Nancy J. Cotterman Center ($57,200).
The Broward Addiction and Recovery Division (BARD) budget is increased by the amount of unspent prior year funds for the purchase of software risk assessment tool ($17,926) to assess and treat clients at risk of suicide.
The Community Partnerships Division (CPD) budget is increased by the amount of unspent prior year funds for increased software support costs for annual collaborative dues ($12,000). Additionally, the division is requesting the reallocation between provider service categories approved on Board Date 09/05/2024, item No. 7, of <$253,623> from Substance Use and/or Dual Diagnosis Co-Occurring Disorders Counseling Services (SA/DD) to Youth Emergency Shelter Services (YESS) ($253,623).
The Family Success Administration Division (FSAD) budget is increased by the amount of unspent prior year funds set aside for clients enrolled in the Financial Capability Program Match Savings Program which are still eligible ($1,250,000).
The Housing Options, Solutions, and Supports Division (HOSS) budget is increased by the amount of unspent prior year funds for software licenses for the Human Rights Section inclusion on the WingSwept, LLC contract ($54,690), to offset the costs of HOSS assuming seven projects from the Broward Housing Authority ($200,000), to provide client assistance to pay back rent to landlords to avoid eviction ($84,000), and one-time sheltering services ($1,551,812).
The Administration Division of Resilient Environment is appropriated the unspent prior year operational expenses for climate risk consultation services ($13,000). The Urban Planning Division of Resilient Environment is appropriated the unspent prior year funds for professional services for the Environmental Systems Research Institute (ESRI) contract ($17,375) and a Transportation Concurrency Study ($150,000).
The budget for the Facilities Maintenance Division is increased by the amount of unspent prior year funding for furniture ($61,000).
The Non-Departmental budget is increased for prior year commitments to the Northwest Pompano Beach Community Redevelopment Agency settlement agreement ($9,415,924) to continue this effort in Fiscal Year 2025.
Additionally, funds ($53,000) are appropriated for the annual CRA payments due to an increase in the taxable value on October 1st final tax rolls, compared to the July 1st certified tax roll used for the Fiscal Year 2025 Adopted Budget.
Additionally, the Non-Departmental budget is increased by the amount of prior year unspent funding for innovation and technology enhancements ($1,087,900), unanticipated County-wide professional services that may arise in Fiscal Year 2025 ($298,477), the Solid Waste Master Plan ($355,615), the Waste Generation Study ($403,149) an environmental survey ($58,100), professional services including appraisals, surveys, and other project management services as needed for Public Works capital projects ($100,000), and other contractual services ($98,160). The Non-Departmental budget is also increased by $81,224 to recognize the transfer of the balance of funds remaining after the abolishment of the Health Facilities Authority Fund.
One-time funding is appropriated to provide antisemitism trainings, a public awareness campaign, and education to the community ($47,000).
The Non-Departmental budget is increased by $1,088,842 for the interlocal agreement between Broward County and the Broward County Clerk of Courts, to reconcile the Clerk’s allocation of net revenues collected by the County related to the Recording contract for Fiscal Year 2024 less the actual expenses, per the ILA.
The Reserve for Grant Match is reduced by <$125,000> and transferred to the FIND Grants Fund ($125,000) to provide a one-time match to acquire a boat for Parks to operate at Deerfield Island.
The transfer to the General Capital Outlay Fund is increased by $763,435 for the unspent amount of prior year funding in Parks and Recreation for mobile stage ($276,799), vehicles ($62,998), the Mills Pond Wetland Protection project ($35,000), and in Public Works for vehicles ($388,638).
COUNTY TRANSPORTATION TRUST FUND (11505) - $2,638,335 - Fund balance is appropriated to continue prior year commitments for the Traffic Engineering facility improvements and equipment replacement ($2,588,335) and the renewal of structural and roadway design software for Highway and Bridge Maintenance Division ($50,000).
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.