Staff typically presents three supplemental budget amendments per year to the Board. The purpose of the first supplemental budget amendment is primarily to carry forward funds for specific non-recurring items that were budgeted in the prior Fiscal Year but the purchasing transactions were not completed, or the funds were not expended for other reasons. These items are commonly referred to as “reappropriations”. These reappropriations 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 2018 budget. These new appropriations are highlighted individually below.
Broward Sheriff's Office (BSO) LAW ENFORCEMENT CONTRACTS FUND - <$1,016,720> - Fund balance is reappropriated for rollover of prior year commitments ($54,512) and to transfer funds reserved for Other Post-Employment Benefits (OPEB) in Fiscal Year 2017 to the OPEB trust fund ($1,248,800). In addition, $359,768 of the BSO end-of-year surplus is transferred from the General Fund to offset the Fiscal Year 2018 shortfall in the Cooper City contract. Per BSO's request, an additional $155,010 is budgeted for special details based on their forecast of Fiscal Year 2018 expenses. An additional $522,770 is appropriated based on a contract amendment for the City of Dania Beach for five additional personnel in Fiscal Year 2018. Various other Fiscal Year 2018 contract city budgets are reduced by <$3,357,580> due to changes in benefits and staffing as requested from BSO.
BSO FIRE RESCUE CONTRACTS FUND - $290,316 - Fund balance is reappropriated for prior year commitments ($1,000,944), and a reserve for capital expenses in accordance with the City of Weston contract ($253,499). Funds reserved for Other Post-Employment Benefits (OPEB) in Fiscal Year 2017 are transferred to the OPEB trust fund ($692,700). In addition, $941,683 of the BSO end-of-year surplus is transferred from the General Fund to offset the Fiscal Year 2018 shortfall in the Cooper City contract. An additional $496,610 is appropriated based on a contract amendment for the City of Dania Beach for four additional personnel in Fiscal Year 2018. Various other Fiscal Year 2018 contract city budgets are reduced by <$3,096,430> due to changes in benefits and staffing as requested from BSO.
SHERIFF LAW ENFORCEMENT TRUST FUND - $248,198 - Interest and a refund of prior year expenditures are budgeted and appropriated to reserves.
CONVENTION AND VISITORS BUREAU FUND - $3,037,500 - Fund Balance is appropriated for additional funding for advertising, marketing and promoting Broward County as a tourist destination domestically and internationally.
AIR POLLUTION TRUST FUND - $615,158 - Fund balance is reappropriated for prior year commitments, primarily ongoing construction of air monitoring sites budgeted in the prior Fiscal Year.
CONVENTION CENTER FUND - $799,026 - Fund balance is reappropriated for projects budgeted in the prior Fiscal Year, primarily attributable to a grant to the Museum of Discovery and Science.
COUNTY TRANSPORTATION TRUST FUND - $694,771 - Fund balance is reappropriated for prior year commitments for survey equipment for transportation agencies, HVAC repairs and painting at the Traffic Engineering building and purchase of radios associated with implementation of the Local Government Radio System. An additional appropriation of $90,000 is provided for traffic studies to determine the impact of the American Dream project on Broward County roads.
|