Broward County Commission Regular Meeting

MOTION TO ADOPT supplemental budget Resolution Nos 2018-532 through 2018-536 within the Special Revenue Fund in the amount of $7,272,212 primarily to reappropriate funds for prior year commitments.

ACTION:  (T-11:09 AM)  Approved.  (Refer to minutes for full discussion.)

VOTE:  9-0.

Supplemental budgets are required whenever existing revenue sources are increased or decreased, resulting in a change in the total appropriations of a fund.

The primary purpose of this supplemental budget is to reappropriate 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 2019 budget.

None.

Staff typically presents three supplemental budget amendments per year to the Board. The purpose of the first supplemental budget amendment is primarily to reappropriate funds for specific non-recurring items which were unexpended at the end of the Fiscal Year. 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 2019 budget. These new appropriations are highlighted individually below.

BSO LAW ENFORCEMENT CONTRACTS FUND - $2,901,109 - Fund balance is reappropriated for prior year commitments ($13,941). Funds reserved for Other Post-Employment Benefits (OPEB) in Fiscal Year 2018 are transferred to the OPEB trust fund ($484,240). In addition, $203,451 of the BSO end-of-year surplus is transferred from the General Fund to offset the Fiscal Year 2019 shortfall in the Cooper City contract. An additional $2,199,477 is appropriated based upon contract amendments for the City of West Park and Town of Pembroke Park ($1,658,862), and the City of Pompano Beach ($540,615).

BSO FIRE RESCUE CONTRACTS FUND - $3,792,554 - Fund balance is reappropriated for prior year commitments ($612,054), 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 2018 are transferred to the OPEB trust fund ($411,400). In addition, $1,157,101 of the BSO end-of-year surplus is transferred from the General Fund to offset the Fiscal Year 2019 shortfall in the Cooper City contract. Per BSO's request, an additional $1,358,500 is budgeted for special details based on their forecast of Fiscal Year 2019 expenses.

AIR POLLUTION TRUST FUND - $449,823 - Fund balance is reappropriated for prior year commitments, primarily ongoing construction of air monitoring sites budgeted in the prior Fiscal Year.

COUNTY TRANSPORTATION TRUST FUND - $73,000 - Fund balance is reappropriated for prior year commitments for the purchase of radios associated with implementation of the Local Government Radio System.

WATER CONTROL DISTRICT 2 - $55,726 - Fund balance is reappropriated for prior year commitments related to construction of the Sample Road Discharge Pipe.

Norman Foster, Director, Office of Management and Budget, (954) 357-6346