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. The new appropriations are highlighted individually.
BSO returned $50.8 million from their Fiscal Year 2017 general fund budget to the County. Of the $50.8 million, $27.5 million is reappropriated for items budgeted in the prior fiscal year but the purchasing transactions were not completed. These items include primarily capital projects and vehicle replacements, including the helicopter replacement. As in past years, $1.3 million of the surplus is transferred to the Law Enforcement and Fire Rescue Contract Funds to offset the Fiscal Year 2018 shortfall in the BSO contracts with Cooper City. Consistent with the negotiated 70/30 memorandum with BSO on the use of their end-of-year surplus funds, 70% or $15.4 million of the remaining $22.0 million is allocated to a reserve for BSO capital expenses increasing the total capital reserve amount to $19.5 million. The remaining $6.6 million, which equates to 30%, is transferred to the Other Post-Employment Benefits (OPEB) Fund. Other Post-Employment Benefits (OPEB) are the costs of future employee benefits that BSO committed to pay their employees after retirement such as health insurance subsidies.
There are several other actions related to the BSO budget. Based on a longstanding agreement with BSO, 50% of unclaimed bond revenue from the prior fiscal year is added to the reserve for helicopter replacement ($131,362), increasing the total reserve to $1.1 million. Also, $50,000 is transferred to the General Fund to reimburse BSO for shelving at the Emergency Distribution Center.
The Supervisor of Elections requested the reappropriation of $188,000, of the $239,000 returned to the County at the end of Fiscal Year 2017, for the additional cost of purchasing kiosks for the transport and display of voting machines instead of the hard case solution originally proposed. The Inspector General requested the reappropriation of $146,000 budgeted for the purchase of an investigative management system in Fiscal Year 2017 and anticipates the project to be completed during Fiscal Year 2018.
The Property Appraiser's Office has requested the reappropriation of $50,959, of the $52,325 unexpended at the end of Fiscal Year 2017, for various computer software updates. In addition, the Property Appraiser's budget is increased by $10,019 based on the final calculation of the County's share of the Property Appraiser's salary as determined by the State Department of Revenue.
County agency non-recurring items budgeted in Fiscal Year 2017 but not yet expended total approximately $6 million, $1.5 million of which is reappropriated each year for non-recurring fuel and other hurricane preparedness supplies. Proposed new appropriations to address issues that have arisen since the adoption of the Fiscal Year 2018 budget total approximately $2.8m. These appropriations include $960,000 in non-recurring allocations approved by the Board during the budget process for Junior Achievement ($200,000), Miramar Amphitheater ($200,000), Special Olympics ($200,000), solid waste consulting ($200,000), Gulfstream Early Learning Center ($100,000), Business Leadership Institute ($35,000) and Family Center Home Instruction of Parents of Preschool Youngsters - HIPPY ($25,000). Additional proposed new appropriations include: improvements to the Stockade to enable it to be utilized for emergencies ($665,000), preparation for the upcoming census to ensure all residents are properly counted ($500,000), insourcing maintenance of mobile data and CAD terminals and phase-out of current contract service including the addition of four positions ($222,000 net), purchase of magnetometers for courthouse security ($110,000), increase in lobbying contracts previously approved by the Board ($73,000), maintenance of the Alpha 250 site originally purchased for a resource recovery plant ($28,000), and temporary positions to coordinate distribution of surplus courthouse furniture to non-profit organizations ($10,000). In addition, funds are transferred from the Restitution Trust Fund and appropriated in the General Fund ($110,000) to purchase vehicles for Child Care Licensing and Inspections.
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