BROWARD COUNTY, FLORIDA

Board of County Commissioners

Nan H. Rich

Commissioner, District 1

Mark D. Bogen

Mayor, District 2

Michael Udine

Commissioner, District 3

Lamar P. Fisher

Commissioner, District 4

Steve Geller

Commissioner, District 5

Beam Furr

Commissioner, District 6

Tim Ryan

Commissioner, District 7

Barbara Sharief

Commissioner, District 8

Dale V.C. Holness

Vice-Mayor, District 9

Bertha Henry

County Administrator

Norman S. J. Foster

Director, Office of Management and Budget

FISCAL YEAR 2020

ADOPTED BUDGET-IN-BRIEF

The Adopted Broward County Budget provides Broward County residents, and the Board of County Commissioners, with a funding plan for FY20. Three documents summarize the policies that were used to develop the budget; the financial and budgetary details that make up the budget; and most importantly, descriptions of the programs and capital projects that are provided with the public's funds.

The Budget-in-Brief includes the County Administrator's budget message to the Board of County Commissioners. The message discusses budgetary policy issues and the concepts upon which the budget was developed.

The Budget-in-Brief also includes an analysis of the County's primary revenue sources such as property taxes and sales taxes, a summary of the major changes in adopted appropriations, various budget highlights, a glossary of the terms used throughout the budget documents, and an overview of how the budget was developed.

Two other budget documents provide additional information:

The FY20 Operating Budget provides summaries of the entire budget, budgetary detail by program, and explains increases and decreases in each agency's budget. It also sets out programmatic objectives, provides performance measures, and describes the level of service provided by Broward County agencies.

The FY20-24 Capital Program capital and infrastructure projects Service Budget.

provides detailed information on all construction and other programmed for FY20-24. It also includes the County’s Debt

If you have any questions or desire additional information please call the Office of Management and Budget at 954-357-6345, or visit us at www.broward.org/budget.

PREPARED BY

Office of

Management and Budget

Norman S. J. Foster, Director

Jennifer Steelman, Assistant Director

STAFF

Elijah J. Anderson

Kristen Bishop

James Carbone

Jessica Cheung

Elise Cooper

Allison Diego

William Hodge Hermann

Lisa Horn

Samuel Ling

David MacKenzie

Jeremy McCann

Nohelia Orozco

Patrick Picard

Emily Pope

Angel Wong

SunJin Zanker

GOVERNMENTAL STRUCTURE OF BROWARD COUNTY

CULTURAL

LIBRARIES

PARKS &

RECREATION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ELECTORATE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

JUDICIARY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COUNTY COMMISSION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COUNTY ATTORNEY

 

 

COUNTY AUDITOR

 

 

 

 

NINE MEMBER BOARD

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ELECTIONS

 

 

 

PROPERTY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OFFICE OF THE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SHERIFF

 

 

 

 

 

 

INSPECTOR

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SUPERVISOR

 

 

 

APPRAISER

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

GENERAL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COUNTY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DEPUTY

 

 

 

 

 

 

 

 

ADMINISTRATOR

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ASSISTANT

 

 

 

 

 

 

 

PLANNING COUNCIL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COUNTY ADMINISTRATOR

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COUNTY ADMINISTRATORS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OFFICE OF MEDICAL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OFFICE OF ECONOMIC

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

GREATER

 

 

 

REGIONAL EMERGENCY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OFFICE OF

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OFFICE OF

 

 

 

FORT LAUDERDALE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EXAMINER & TRAUMA

 

 

 

 

 

 

 

 

 

 

 

 

& SMALL BUSINESS

 

 

 

 

 

 

 

 

 

 

MANAGEMENT & BUDGET

 

 

 

CONVENTION &

 

 

 

 

SERVICES &

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PUBLIC COMMUNICATIONS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SERVICES

 

 

 

 

 

 

 

 

DEVELOPMENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

VISITORS BUREAU

 

 

 

COMMUNICATIONS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ENVIRONMENTAL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINANCE &

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PROTECTION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

AVIATION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

HUMAN SERVICES

 

 

 

 

 

PUBLIC WORKS

 

 

 

 

 

 

 

ADMINISTRATIVE

 

 

 

 

 

 

 

 

 

 

 

 

PORT EVERGLADES

 

 

 

 

TRANSPORTATION

 

 

 

 

& GROWTH

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SERVICES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MANAGEMENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PLANNING &

 

 

 

 

ENVIRONMENTAL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

AIRPORT EXPANSION

 

 

 

FINANCE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DEVELOPMENT

 

 

 

 

PLANNING &

 

 

 

 

 

BROWARD ADDICTION

 

 

CONSTRUCTION

 

 

 

 

TRAFFIC

 

 

 

 

 

 

ACCOUNTING

 

 

PROGRAM

 

 

 

 

 

 

 

 

 

 

BUSINESS

 

 

 

 

FLEET SERVICES

 

 

 

 

 

 

 

 

COMMUNITY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MANAGEMENT

 

 

 

 

RESILIENCE

 

 

 

 

 

RECOVERY CENTER

 

 

MANAGEMENT

 

 

 

 

ENGINEERING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ADMINISTRATION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

HOUSING FINANCE

 

 

 

 

ENVIRONMENTAL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ENTERPRISE

 

BUSINESS &

 

 

 

ADMINISTRATION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COMMUNITY

 

 

FACILITIES

 

 

 

 

SOLID WASTE &

 

 

 

 

 

 

TECHNOLOGY

 

PROPERTIES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TRANSIT

 

 

 

 

& COMMUNITY

 

 

 

 

AND CONSUMER

 

 

 

 

 

 

 

 

 

 

 

 

RECYCLING

 

 

 

 

 

 

 

SERVICES

 

 

MANAGEMENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BUSINESS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PARTNERSHIPS

 

 

MANAGEMENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

REDEVELOPMENT

 

 

 

 

PROTECTION

 

 

 

 

 

(Children, Homeless and

 

 

 

 

 

 

 

 

 

SERVICES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DEVELOPMENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Health Care Services)

 

HIGHWAY &

 

 

 

 

 

 

 

 

 

 

 

 

 

HUMAN

 

 

CAPITAL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

RAIL

 

 

 

 

 

 

 

 

 

 

ENVIRONMENTAL

 

 

 

 

 

 

 

 

 

WATER &

 

 

 

 

 

 

 

 

 

 

 

 

MAINTENANCE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BUILDING CODE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

RESOURCES

 

 

IMPROVEMENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ENGINEERING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BRIDGE

 

 

 

 

WASTEWATER

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PROJECTS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINANCE

 

 

 

 

 

 

 

 

 

 

 

 

SERVICES

 

 

 

 

AND PERMITTING

 

 

 

 

 

CRISIS INTERVENTION

 

 

MAINTENANCE

 

 

 

SERVICES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SUPPORT DIVISION

 

 

HIGHWAY

 

 

 

 

 

 

 

 

 

 

 

 

PURCHASING

 

 

PLANNING

 

 

 

OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ANIMAL CARE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CONSTRUCTION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

& ADOPTION

 

 

 

 

 

 

ELDERLY &

 

 

& ENGINEERING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

VETERANS SERVICES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

RECORDS, TAXES &

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SEAPORT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TREASURY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ENGINEERING &

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FACILITIES MAINTNANCE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FAMILY SUCCESS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

RISK MANAGEMENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ADMINISTRATION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Broward County, Florida — Fiscal Year 2020 dopted Operating Budget

iv

BROWARD COUNTY BUDGET-IN-BRIEF

TABLE OF CONTENTS

County Administrator's Budget Message

1

FY20 Budgeting Process

6

Overview of FY20 County Budget

7

FY20 Revenues

11

-

Overview

 

-

Property Taxes

 

-

Fees & Charges

 

-

Sales Tax

 

-

State Revenue Sharing

 

-

Gas Taxes

 

-

Fund Balance

 

FY20 Appropriations

 

Operating Budget Highlights

18

-General Fund

-Major Special Purpose Funds

-Enterprise Operating Funds

-Broward Municipal Service District Operating Budgets

Capital Outlay Budget

25

Debt Service Budget

29

Appendix

31

-Broward County Demographic Information

-Consolidated Fund Summary

-Millage Comparison

-Ten Year Millage History

-Changes in Authorized Positions

-Glossary of Terms

BROWARD COUNTY BUDGET-IN-BRIEF

FISCAL YEAR 2020 ADOPTED BUDGET MESSAGE

To: Board of County Commissioners

October 15, 2019

INTRODUCTION

Thank you to the County Commission, Constitutional Officers and the many employees that contribute daily to the delivery of quality service to our constituents. Broward County continues to have a strong economy in 2019, with the unemployment rate dropping below 3% of the labor force in spring of 2019. Broward County still faces challenges such as homelessness, safety and security, but our economy continues to show growth in employment and people are moving to Broward County to enjoy our quality of life. Moreover, the County faces a number of significant financial commitments to replace major county facilities to carry out its Charter and legal commitments, such as a medical examiner lab, regional courthouse, 911 answering facility, as well as replacing the Broward County Government Center. Based on this adopted budget, Broward County in Fiscal Year 2020 will continue to focus on Commission and community priorities while maintaining the County’s strong fiscal discipline.

This 2020 adopted budget is the first annual budget to fully incorporate the transportation surtax that was passed by the voters in 2018, and we are very excited about the transit enhancements and transportation improvements that will benefit county residents in the years ahead and advance mobility throughout the County.

Although the property tax roll continues to increase as new construction continues and now exceeds pre- recession levels, it should be noted that the County’s population has grown since the recession a decade ago and the cost of providing services to residents has grown with inflation. The County’s economic engines (Port, Airport, Convention and Visitors/Tourism) continue to perform well, and master plans guide their development to assure manageable and sustainable growth into the future.

The adopted budget includes funding to address critical county priorities:

TRANSPORTATION

-Embarking on the transportation surtax program plan to Create Connectivity, Relieve Traffic Congestion, Improve Transit Service (including Community Shuttles and Paratransit), and Expand the Availability of Multimodal Transportation;

HUMAN SERVICES

-Budgeting an additional $2.2 million to build upon last year’s effort in Fort Lauderdale by adding a second County’s contribution to the community partnership working to address homelessness in a way that reflects Broward County’s values and principles—2020’s effort will focus on the northern part of the County, namely Pompano Beach;

-Continuing the efforts begun in FY2018 by adding $5 million to the already existing FY2020 funding of $5 million toward affordable housing partnerships across the county;

Broward County, Florida – Fiscal Year 2020

1

BROWARD COUNTY BUDGET-IN-BRIEF

-Expanding services in a number of critical areas that help people in vulnerable situations or facing significant health issues:

oIncreasing coverage, response times, and outreach at the Nancy J Cotterman Center to respond to sexual assault and child abuse victims;

oAdding 23-Hour Triage Hold Bays at BARC to serve more people suffering with opioid and other addictions, and also increasing the number of Court Liaison staff;

oSupplementing staff levels at BARC Residential Treatment;

oCreating a new Office of Equity and Community Investment to provide community and employee training and to develop grant management capability for non-profits;

oExpanding programs for elders (Case Aide, CCE Waitlist, Elder Housing First);

-Advancing $10 million to Pompano Beach to accelerate beautification and other activities related to the CRA settlement (the County will provide funds upfront that were anticipated in the settlement to be paid out in years after FY22—those future payments will now not be made);

PUBLIC SAFETY

-Increasing funding for the Broward County Sheriff’s office by 5.5%, to allow for additional efforts centered on recruiting for the future, training for preparedness, and expansion of real time threat management capabilities;

-Adding to safety resources for the Broward County park system, both at specific parks and at the park system in general by adding to the park security program;

-Preparing for the future by adding to the existing reserve for the local portion of FEMA funding related to any future emergency; funding a marketing initiative for the 2020 Census; supporting a Resiliency program and electric vehicle infrastructure in the capital program; and creating a county-wide Innovation Unit to address a wide range of issues that cross existing administrative boundaries and recommend improvements to better serve citizens;

LIBRARIES, PARKS AND CULTURAL

-Expanding access to Broward County’s wonderful parks, with funding for more hours of opening system wide to respond to the growing number of visits, expand programs for Special Populations (children, teens, adults, and seniors with disabilities) and for newly expanded opportunities at Boater’s Park and Deerfield Island;

-Supplementing funding for cultural partners by adding $110,000 per year to the County’s grant programs to promote and support the arts, and adding $500,000 to funding at the Broward County Library for material acquisition;

2

Broward County, Florida – Fiscal Year 2020

BROWARD COUNTY BUDGET-IN-BRIEF

ADMINISTRATIVE

-Continuing efforts to improve technology for better customer service and computer security:

oContinuing a three year investment in a new mass appraisal computer system for the Broward County Property Appraiser;

oAdding to enterprise security software tools to protect devices and applications from outside threats;

oTransitioning technical and system support for the already implemented phases of the county’s financial systems to permanent funding;

oImproving technology and replacing out-dated equipment used to broadcast County meetings to the public, provide access to Commission agendas and other information; and communicate with residents about County activities.

-Adding maintenance resources at county buildings to ensure these assets are well maintained and that appropriate preventive maintenance is undertaken;

-Adding funding for the county attorney’s office for general compensation adjustments and additional targeted compensation adjustments required to retain high-performing attorneys, and to the county auditor for salary adjustments; and also to increase the number of attorneys and auditors to address increased workload, such as activity related to the transportation surtax. Some of the increased funding is expected to be offset by transfer from an enterprise or surtax fund;

ANIMAL CARE

-Introducing a Pet Clinic at the Broward County Animal Shelter and provide for a mobile adoption and wellness unit if revenues are sufficient, and funding for eight PT-19 kennel workers and other operating costs;

COMMISSION PRIORITIES

-Investing in specific initiatives identified by the County Commission as critical priorities, such as reserving funds for the FY2021 health care cost differential element of the already passed Living Wage Ordinance—the recurring impact on General Fund contracts in FY21 is estimated at $3.25 million; capital funding to add a complex trial courtroom and to improve the offerings at Markham Target Range; providing funds for a 2050 Community Strategic Plan and to the Town of Pembroke Park to fund a Community Garden Agri-Tourism Project; providing recurring funding for activities at Gulfstream Early Learning Center and for FITCE (Florida International Trade and Cultural Expo); providing non-recurring funds for Junior Achievement; and reserving funds for the anticipated expansion of the Additional Senior Low Income Long term Homestead Exemption in FY21.

In this Adopted Budget, I have also included funds to address issues that are not yet ready for final decisions for FY20, and look forward to discussing with you these important policy areas:

-$4.4 million is reserved for the new Public Safety radio system that is scheduled for introduction during FY20. A range of additional support activities has been proposed to ensure that the new

Broward County, Florida – Fiscal Year 2020

3

BROWARD COUNTY BUDGET-IN-BRIEF

system is fully operational from Day 1. As you know, the Sheriff has also requested additional funding for dispatch activities, a critical component of the overall radio system’s effectiveness.

-$1 million reserve for potential changes to the county’s self-insured health care plan.

OVERVIEW OF TOTAL ADOPTED BUDGET

The total adopted budget for FY20 is $5.81 billion, which encompasses all tax-supported and non-tax supported funds. Below is the comparison to the revised FY19 budget:

 

FY 2019 Revised

FY 2020 Adopted

 

Budget

(Millions)

(Millions)

Difference

Operating Budget

$3,247.8

$3,476.3

$228.5

Capital Budget

$1,256.1

$1,595.1

339.0

Debt Service Budget

723.1

739.5

16.4

Total

$5,227.0

$5,810.9

$583.9

 

 

 

 

Overall, the total adopted budget is higher than FY19 by $583.9 million, with operating budgets increased by $228.5 million (7% over FY19 Revised Budget), debt service higher by $16.4 million, and capital budgets higher by $339 million (with increase driven by the new Transportation Surtax funds and Aviation Capital) than the budget for FY19. General Fund operating budgets (constitutional officers and county agencies) increase by $72.5 million, or about 5.5% of the revised FY19 Budget.

FY20 ADOPTED PROPERTY TAX SUPPORTED BUDGET

The tax roll as of July 1st for FY20 increases 5.9 percent compared to the roll used for the adopted FY19 budget. This is the ninth consecutive year of tax roll growth since the low point of this economic cycle in FY12. We do not anticipate this growth to continue at the same rate and, despite recent increases, the total tax roll is only marginally above the nominal level in the last peak tax roll year, and with a decade of inflationary costs and population growth having occurred in between.

Property taxpayers will not see an increase in their County-levied millage rate as a result of this budget. Homestead properties are expected to see increases in tax bills of 1.9%. County taxes comprise approximately one quarter of the overall property tax bill. The debt service millage rate will fall slightly with a corresponding increase in the general capital rate. This adopted budget incorporates the following changes within the overall unchanged total millage rate:

Budget

FY19 Rate

FY20 Adopted Rate

Difference

 

 

 

 

 

 

General Fund

5.2904

5.2904

 

0

General Capital Outlay

0.1888

0.1974

0.0086

General Obligation Debt

0.1898

 

0.1812

<0.0086>

Total

5.6690

 

5.6690

 

0

 

 

 

 

 

 

4

Broward County, Florida – Fiscal Year 2020

BROWARD COUNTY BUDGET-IN-BRIEF

The adopted capital millage rate is based on the goal of continuing to rebuild the “pay-as-you-go” capital program, which was significantly impacted during the recession. As discussed at budget workshops, the property tax allocation for general capital outlay reached a high of $41 million in FY06 and declined to $8.1 million at the height of the recession. This adopted budget includes a $39.6 million allocation for FY20. Stepping up the taxes dedicated to the general capital outlay program over time is essential to meeting our infrastructure maintenance requirements. With over $2 billion in tax-supported assets to maintain, it is important that we continue to rebuild the pay-as-you-go program with recurring revenue until we meet an acceptable level, based on a detailed asset management program and national benchmarks. We continue to utilize fund balance, when available, to maintain a responsible general capital program until the recurring tax revenue can grow to adequate levels.

Notwithstanding the County’s “pay-as-you-go” financing of capital maintenance and repair, current funds will be insufficient for the major upcoming capital replacements such as the medical examiner lab, South regional courthouse, 911 answering facility, and the replacement of the Broward County Government Center. Other forms of financing will need to be used, and resources set aside for those purposes.

For the general fund, overall recurring revenue growth for FY20 is 5.6 percent. While property tax revenue will increase 5.9 percent, other general fund recurring revenues are projected to grow by 4.0 percent. To arrive at the amount available for operations, given the adopted millage rate, certain items were accounted for first. The most significant of these increases was tax increment payments for municipal CRAs, which automatically increase when the tax roll increases. Total tax increment payments will increase from $47.5 to $52.1 million in FY20.

CONCLUSION

Essential to our continued success is striking the appropriate balance between sensitivity to our taxpayers and ratepayers, provision of quality services that meet community demands, investments to preserve our infrastructure and grow our economy, protection of our reserves and bond ratings and planning ahead to anticipate economic fluctuations and their impacts to our revenues. Based on the Board’s leadership and guidance, this adopted budget achieves that balance for the taxpayers and residents of Broward County.

Respectfully submitted,

Bertha Henry

County Administrator

Broward County, Florida – Fiscal Year 2020

5

BROWARD COUNTY BUDGET-IN-BRIEF

FY20 BUDGETING PROCESS

The Board of County Commissioners has consistently balanced the demands for services with the need for responsible stewardship of public funds. By taking a proactive, outcome-oriented approach to budgeting, Broward was prepared for the FY08 rollback of property taxes mandated by the Legislature, the approval of constitutionally-mandated property tax exemptions, and the substantial tax roll declines resulting from the recession in fiscal years 2010-2012. The same proactive approach is being taken to address current efforts by the State Legislature to limit local taxing authority and reduce the tax rolls.

Budget background information and tax-roll projections were discussed by the Board of County Commissioners at a pre-budget workshop in March. Three more workshops in May and June primarily addressed Aviation and Port budgets, Constitutional Officer budgets, and the impact of updated tax roll information on projected ad valorem tax revenue for the General Fund agency budgets. Conceptual direction from the workshops assisted the County Administrator and Department Directors in formulating the Recommended Budget.

In order to balance the General Fund budget within available revenues, additional resources are allocated only to address Commission priorities and the most critical service gaps, recognizing that some service level and operating gaps will continue.

The County Commission held additional workshops in August to discuss Enterprise Funds, Capital Funds, General Fund, and other Funds. Board direction from those workshops was used to finalize the budget and tax rates, which was adopted after holding two public hearings in September.

6

Broward County, Florida – Fiscal Year 2020

BROWARD COUNTY BUDGET-IN-BRIEF

OVERVIEW OF FY20 BUDGET

The County provides many services with its funds, which are categorized into four broad service areas. Regional services are those that the County provides countywide. Contract regional services include those that the County Commission has determined to be available to all County residents by contract, such as Broward Sheriff’s Office (BSO) road patrol, and building and permitting services. Municipal services are those that the County provides to the Broward Municipal Services District, which is the unincorporated area. The final category is internal services, which includes the support services that the County must provide to itself to do business.

The chart below shows all County-funded services under the four categories that have been described:

Regional Services

Contract Regional Services*

Internal Services

 

 

 

 

Affordable Housing

Mosquito Control

Road Patrol

Accounting

Airport

Nuisance Abatement

Building Code Services

Audit Services

Animal Care & Adoption

Plat Review

Fire Rescue

Collection & Investment of Revenue

Auto Tag Licensing

Port Everglades

Aquatic Weed Control

Comprehensive Planning

Child Care

Property Assessments

Solid Waste Services

County Administration

Collection of Taxes

Rail

 

Print Shop

Consumer Affairs

Recording Official & Public

 

Facility Construction/Facilities Maintenance

Contractor Licensing

Records Documents

 

Fleet Services

Convention Center

Redevelopment

 

GIS Services

Municipal Services

Consolidated Dispatch

Regional Communications

 

Human Resources

Code Enforcement

Cultural Programs

Regional Fire Rescue

Fire Rescue

Information Technology

Detention & Community Programs

Regional Parks

Garbage Collection

Intergovernmental Affairs

Economic Development

Regional Roadway

Law Enforcement

Internal Investigations

Elections Administration

Construction/Maint.

Lot Clearing

Legal Services

Emergency Management

Small Business Opportunity

Neighborhood Parks

Management & Budget

Environmental Protection

Tourism Development

Neighborhood Planning

Professional Standards

Health Care

Traffic Engineering

Neighborhood Roads

Purchasing

Homeless Services

Transit

Recycling

Records Storage

Human Services

Transportation Planning

School Crossing Guards

Radio Maintenance

Human Rights Protection

Trauma Mgmt. Services

 

Risk Management

Landfill (trash)

Value Adjustment Board

 

Telephone Services

Land Use & Development Mgmt.

Water and Wastewater

 

 

Law Enforcement Services

Treatment & Transmission

 

 

Libraries

Water Management

 

 

Medical Examiner Services

 

 

 

 

 

 

 

 

*Contract regional services are funded by contractual payments from the cities

Broward County, Florida – Fiscal Year 2020

7

BROWARD COUNTY BUDGET-IN-BRIEF

Another way to view the budget is to categorize the expenses according to the type of expense, i.e., operating budget, capital budget or debt service budget. The following chart illustrates where the resources are allocated:

Debt

Service

13%

Operating

Capital60%

27%

The Operating Budget includes the ongoing activities of the County government – from enterprise operations which are totally user fee supported, to special purpose operations which are supported with user fees and other non-property tax revenues, to general purpose operations which are supported by a mixture of user fees, property taxes and other revenues.

The Capital Budget includes all major projects (construction, maintenance and improvement and acquisition of facilities and infrastructure) funded by a variety of funding sources. The most significant revenues are taxes, bond and loan proceeds, grants, user fees, and fund balances.

The Debt Service Budget provides for payment of principal and interest on revenue bonds and general obligation (voted) bonds and the required reserves.

8

Broward County, Florida – Fiscal Year 2020

BROWARD COUNTY BUDGET-IN-BRIEF

The following graphs provide an overview of the major activities funded in the operating, capital and debt service budgets:

 

 

 

 

 

 

Operating (Millions)

 

 

 

 

 

 

 

Elected/Judicial

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$1,030.9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Aviation

 

 

 

 

 

 

 

 

$450.0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reserves & Non-Departmental

 

 

 

 

 

 

 

 

$462.5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Finance

 

 

 

 

 

 

$315.1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Public Works

 

 

 

 

 

 

$312.3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Transportation

 

 

 

 

$198.1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Human Services

 

 

 

$

149.0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Port Everglades

 

 

 

$

148.0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

County Admin/Commission

 

 

$127.2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Libraries, Parks and Cultural

 

 

$125.8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Env Prot & Growth Mgmt

 

$80.6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Boards & Agencies

 

$76.7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$0

$200

 

$400

 

$600

$800

$1,000

$1,200

 

 

 

 

 

 

 

Capital (Millions)

 

 

 

 

 

 

 

 

 

 

Aviation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$472.2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Transportation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$432.8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Port Everglades

 

 

 

 

 

 

 

 

 

$185.2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Recreation, Tourism and

 

 

 

 

 

 

$99.1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Environmental

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Water & Wastewater

 

 

 

 

 

$85.1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

General Government Facilities

 

 

 

 

$74.9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

and Equipment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Public Safety/Judicial

 

 

 

$22.6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Broward Municipal Services

 

 

$17.3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

District Improvements

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Community

 

$12.1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Development

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$0

$100

$200

$300

$400

$500

Broward County, Florida – Fiscal Year 2020

9

BROWARD COUNTY BUDGET-IN-BRIEF

 

 

 

 

 

 

 

 

 

 

Debt Service (Millions)

Aviation Bonds

 

 

 

 

 

 

495.7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Water and Wastewater Bonds

 

 

 

 

 

 

 

 

79.9

 

 

 

 

 

 

 

Port Everglades Bonds

 

 

 

 

 

 

59.7

 

 

 

 

 

 

 

 

2006B and 2016 Civic Arena

 

 

 

 

 

41.9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Refunding Bonds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2010 and 2017A Courthouse

 

 

 

 

26.3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Refunding Bonds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2007B/2012 Parks/Land Pres. GO

 

 

 

23.3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ref. Bonds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2007A Libraries GO Refunding

 

 

12.1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bonds

 

 

 

 

 

 

 

 

 

 

 

0.6

 

 

 

 

 

 

 

 

 

 

2018 Refunding Revenue Note

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$0

$100

$200

$300

$400

$500

$600

To understand the County Budget, it is necessary to view it from the perspective of both revenues and appropriations. The next two sections describe how the budget is supported by revenues and the major changes to appropriations from FY19 to FY20.

10

Broward County, Florida – Fiscal Year 2020

BROWARD COUNTY BUDGET-IN-BRIEF

FY20 REVENUES

Overview

County services are funded with a variety of revenue sources. These sources include the following: property taxes, miscellaneous taxes and assessments, federal and state grants, fees and charges, interest income, fund balance, and other miscellaneous revenue sources. The majority of these revenue sources are either committed to recurring programs, capital projects, or to mandatory debt service reserves. These “committed” revenues represent “inflexible” resources. These funding sources, by law, must be expended for specific designated purposes.

Generally, federal and state revenues have significant “inflexible components.” A considerable portion of these funds represent revenue sources designated for various capital improvements, such as airport expansion, port expansion, and transit projects. The remaining portion represents federal and state revenue sources which are used for operating budget purposes.

Historically, the most flexible resource available to local governments has been the property tax. Enterprise funds, which support some of the most expensive county services (such as the airport, the port, and water/wastewater) are funded by their own designated revenues, while some of the most visible County services (such as law enforcement, libraries and parks) are funded primarily with property taxes. The FY20 budget is supported by $1,137.7 million in County-wide property taxes, or 20 percent of the total budget.

Property Taxes

In FY20, “overall” Countywide property tax revenue increases $59.4 million when compared to the FY19 adopted budget and $68.2 million when compared to the final amount of taxes levied in FY19 due to declines in the tax roll that have occurred since last July. These taxes are allocated to three separate funds:

 

FY 19

FY 19

 

 

Adopted

Actual

FY 20 Adopted

 

Taxes

Taxes Levied

Taxes

 

 

(dollars in millions)

 

Fund

 

 

 

General Fund

$1,002.3

$993.5

$1,061.7

Voter Approved Debt Service

$36.0

$35.6

$36.4

Capital Outlay Fund

$35.8

$35.5

$39.6

Total

$1,074.1

$1,064.6

$1,137.7

From the taxpayer's perspective, the County is obligated to answer two basic questions: “How much does it cost me?” and “What do I receive in return?” The majority of properties are homestead properties with

Broward County, Florida – Fiscal Year 2020

11

BROWARD COUNTY BUDGET-IN-BRIEF

an annual “Save Our Homes” limitation on growth in assessed value that cannot exceed 3%. Other residential properties, primarily non-homesteaded properties, will experience a change in assessed value based on the actual change in the market value of the individual property up to an increase of 10%. The charts below depict changes for residential properties based on the FY20 total millage rate of 5.6690.

Homestead Property with “Save Our Homes” Differential (based on the State-mandated 1.9% percent maximum increase in assessed value to the average for FY20 in Broward County)

 

FY19

FY20

Taxable Value

$164,670

$167,800

Property Taxes

$934

$951

Change if same home as FY19.

 

$17

Other Residential Properties (based on the percent change in the average taxable value for all residential properties)

 

FY19

FY20

Taxable Value

$237,500

$255,200

Property Taxes

$1,346

$1,447

Change FY19 to FY20

 

$101

Once the amount of dollars needed to support the tax-supported budget is determined, there are two factors that impact the amount of taxes for each property. The first factor is the millage rate or property tax rate that, when applied to the tax roll, generates the necessary tax dollars to support County operations. State law places a ten mill (ten dollars per thousand dollars of taxable value) cap on local governments excluding voted debt service. Broward County is at less than fifty-five percent (55%) of the state limit for FY20. The following chart shows the Countywide operating and voted debt service millage rates since FY10:

12

Broward County, Florida – Fiscal Year 2020

BROWARD COUNTY BUDGET-IN-BRIEF

Millage Rates

FY10-20

Millage Rate

8

6

4

2

0

Countywide

Voted Debt

The second factor is the tax roll, which represents the total value of taxable property in Broward County. The tax roll is determined by the Property Appraiser. The following chart illustrates the changes in the tax roll since FY10 including the decline and rise in property values during the recession:

Total Taxable Property Value

FY10-20

Billions of Dollars

250

200

150

100

50

0

Broward County, Florida – Fiscal Year 2020

13

BROWARD COUNTY BUDGET-IN-BRIEF

The Property Appraiser adjusts the tax roll for two basic reasons:

-Reassessments - increases (or decreases) in the assessed value of existing property. As a result of this year's reassessment, taxable property values increased approximately 5.1% compared to this year’s budgeted roll excluding the addition of newly constructed buildings and improvements to the tax roll.

-Growth - increases due to the addition of newly constructed buildings and improvements to the tax roll. Growth represents a 1.8% increase in the FY20 tax roll over the current year.

The fact that we levy $1,137.7 million in County-wide taxes in FY20 does not guarantee that we will collect the entire levy. Historically, Broward County has collected from 94 to 96 percent of the taxes levied. The factors that affect collections are the following:

-Discounts - The early payment of tax bills allows taxpayers to receive up to a four percent discount.

-Non-payment - Some taxpayers choose not to pay at all. The health of the economy will influence this factor.

-Value Adjustment Board (VAB) - Taxpayers can appeal their assessments and exemptions to the

VAB. Successful appeals will lower the tax roll after the budget is adopted.

These factors are partially offset by the fact that state law requires that local governments budget no more than 95 percent of expected revenues. Therefore, if we collect 95 percent we “break-even.” As shown on the chart below, the percentage of uncollected property taxes can be greater than five percent.

Uncollected Property Taxes

FY09-19

Percent Uncollected

6

5

4

3

2

1

0

Discounts

 

Uncollectible

VAB Adjustment

 

 

14

 

 

Broward County, Florida – Fiscal Year 2020

BROWARD COUNTY BUDGET-IN-BRIEF

Fees and Charges

Fees and charges represent a revenue source which is largely “inflexible” as many of the fees are determined by State Statutes, or can only be budgeted to support the program charging the fees. Tax collection fees, recording fees and judicial fees are all set by state law.

Other user fees and charges are seen as equitable funding mechanisms because individuals pay for only those services used. Park entrance fees and bus fares are typical examples of these charges and fees. The County is continually striving to maximize the revenues generated by user fees and charges as a means to reduce reliance on property tax support to provide services.

User fees are also the primary revenue source supporting operations and capital projects for our enterprise funds - the Airport, the Port, Solid Waste Management, and Water/Wastewater. Fees and charges for those operations are discussed in the Enterprise Operating portion of the Appropriations section of this document.

Sales Tax

In 1983, the state dedicated one-half cent of additional sales taxes for local governments, of which approximately 40 percent is distributed to the County and 60 percent to the municipalities. Sales tax ranks only after property taxes as the most significant “flexible” revenue source available to the County in terms of the flexibility the County has to allocate the proceeds. However, the County’s ability to levy additional sales taxes is extremely limited and generally requires voter approval. In November, 2018 voters approved an additional 1% increase in the sales tax to fund improvements to transportation.

Revenues from the County’s portion of the half-cent sales tax are used to support the following in FY20: General Fund programs ($68.4 million); transportation operations divisions ($16.5 million); and Broward Municipal Services District (BMSD) emergency medical and fire protection services ($0.7 million). The amount used for emergency medical and fire protection services is based on the amount of sales tax that the County receives based on the population of the BMSD, which is the unincorporated area.

The County’s share of half-cent sales tax revenues was approximately $59.5 million in FY10 and has increased steadily through FY18 at which time the County received $86.1 million. We are anticipating no increase in FY19 and a slight decrease in FY20. In FY20, $85.5 million is budgeted in sales tax revenues. The following chart illustrates the historical trend:

Broward County, Florida – Fiscal Year 2020

15

BROWARD COUNTY BUDGET-IN-BRIEF

Half Cent Sales Tax Revenue

FY10-20

Millions of Dollars

90

80

70

60

50

40

30

20

10

0

State Revenue Sharing

Another “flexible” resource available to Broward County is State Revenue Sharing. These funds are distributed to Counties based on a population formula. In FY20, $33.6 million will support General Fund Countywide Programs. The remaining $0.3 million of the County’s share is allocated to the Municipal Service District Fund to support BMSD services. State Revenue Sharing revenue was approximately $21.4 million in FY10 and has increased steadily since that time. Revenues are forecasted to reach approximately $33 million in FY19 and $33.9 million for FY20. The following chart illustrates the historical trend:

State Revenue Sharing Funds

FY10-20

Millions of Dollars

35

30

25

20

15

10

5

0

16

Broward County, Florida – Fiscal Year 2020

BROWARD COUNTY BUDGET-IN-BRIEF

Gas Taxes

The County's transportation programs are supported by seven different gas taxes. These user-oriented taxes are summarized below:

¾Seventh Cent (County) Gas Tax ($7.0 million) – This one-cent gas tax is used to fund transportation operations such as Highway Construction and Engineering, Traffic Engineering and Highway and Bridge Maintenance programs.

¾Constitutional Gas Tax ($16.1 million) - This two-cent gas tax is allocated to road construction and maintenance projects.

¾The Original Local Option Gas Tax ($34.3 million) – This six-cent gas tax primarily supports Transit operations.

¾The Ninth Cent Gas Tax ($9.8 million) - This one-cent gas tax primarily supports Transit operations.

¾The 1994 Local Option Gas Tax ($12.0 million) – This three-cent gas tax is primarily allocated for Transit operations.

¾The 1998 Local Option Gas Tax ($8.2 million) – This one-cent gas tax supports Transit operations. When the tax was adopted, appropriating the additional gas taxes to support transit operations enabled the reallocation of General Fund resources to support homeless programs.

¾The 2000 Local Option Gas Tax ($6.1 million) - This one–cent gas tax primarily funds Transit services including a portion of Transit’s community shuttle program.

Fund Balance

A significant proportion of the total County Budget is supported by fund balances. Fund balances are the funds remaining at the end of a fiscal year which are carried over to support the budget in the next fiscal year. Most fund balances are restricted and obligated for a specific purpose.

Broward County, Florida – Fiscal Year 2020

17

BROWARD COUNTY BUDGET-IN-BRIEF

FY20 APPROPRIATIONS

The following sections will provide highlights on changes to budgeted appropriations from FY19 to FY20.

OPERATING BUDGET HIGHLIGHTS

The total Operating Budget for FY20 has increased $228.6 million or 7.0 percent from the FY19 budget. Specific highlights for the General Fund, Special Purpose, Enterprise Funds and Broward Municipal Services District budgets are summarized below.

General Fund

(FY20 Budget – $1,387,723,760) Appropriations increase approximately $72.5 million or 5.5 percent, primarily attributable to the net increase in the

property tax roll and other revenues. The general fund budget includes a 5.5% increase to the Broward Sheriff’s Office budget, to allow for additional efforts centered on recruiting for the future, training for preparedness, and expansion of real time threat management capabilities. The adopted budget includes funding to address critical county priorities: building upon last year’s effort in Fort Lauderdale by working to address homelessness in Pompano Beach; adding $5 million to the already existing FY2020 funding of $5 million toward affordable housing; advancing $10 million to Pompano Beach to accelerate beautification and other activities related to the CRA settlement; expanding services in a number of critical areas that help people in vulnerable situations or facing significant health issues; increasing funding for the Broward County Sheriff’s office by 5.5%; adding to safety resources for the Broward County park system, and expanding access for visitors to Broward County’s wonderful parks.

The budget also continues efforts to improve technology for better customer service and computer security throughout the County; and prepares for the future by adding to the existing reserve for the local portion of FEMA funding related to any future emergency; funding a marketing initiative for the 2020 Census; supporting a Resiliency program and electric vehicle infrastructure in the capital program; and creating a county-wide Innovation Unit to address a wide range of issues that cross existing administrative boundaries and recommend improvements to better serve citizens.

This adopted budget also invests in specific initiatives identified by the County Commission as critical priorities, such as reserving funds for the FY2021 health care cost differential element of the already passed Living Wage Ordinance—the recurring impact on General Fund contracts in

18

Broward County, Florida – Fiscal Year 2020

BROWARD COUNTY BUDGET-IN-BRIEF

FY21 is estimated at $3.25 million; capital funding to add a complex trial courtroom and to improve the offerings at Markham Target Range; providing funds for a 2050 Community Strategic Plan and to the Town of Pembroke Park to fund a Community Garden Agri-Tourism Project; providing recurring funding for activities at Gulfstream Early Learning Center and for FITCE (Florida International Trade and Cultural Expo); providing non-recurring funds for Junior Achievement; and reserving funds for the anticipated expansion of the Additional Senior Low Income Long term Homestead Exemption in FY21.

Major Special Purpose Funds

The FY20 budget includes special purpose and special revenue funds. The following major funds comprise approximately 84 percent of the total of all special purpose funds.

-Building Code Services – Special Purpose Fund (FY20 Budget - $21,698,170)

The Building Code Services – Special Purpose Fund has multiple revenue streams including permit fees, plan review fees, and payment for services provided to Cities and other government agencies under contract. All of the programs are mandated by law or are essential in ensuring the safety of the built environment. The Building Code Services budget increased by approximately $2.8 million in FY20 primarily due to an increase in fund balance which is reserved to provide financial stability during times of economic decline

-Licensing, Elevator and Regulatory (FY20 Budget - $11,349,950)

The Licensing, Elevator, and Regulatory Fund budget contains three distinct programs dedicated to the regulation of certain industries such as construction contractors, elevator repair, vehicles for hire, auto repair, blasting demolition, tree trimming, and kosher food vendors. These regulatory programs are primarily funded by license revenues and fund balance from prior years. The approximate $0.88 million increase in FY20 is primarily due to an increase in fund balance which is reserved to provide stability during times of economic decline.

-Transit Operating (FY20 Budget - $186,351,770)

The FY20 Transit operating budget increases approximately $38.7 million compared to the FY19 revised budget. The budget includes an additional $1.4 million for a projected increase in fuel expenses. Service increases funded by the Transportation Surtax account for $35.3 million in the FY20 budget. Transit is also budgeted for $26,985,170 of other funds for capital projects in FY20.

-Transportation Surtax (FY20 Budget - $351,929,050)

The budget provides funds to stand up the program; Public Works projects including adaptive signal control, mast arms, bike lanes, sidewalks, street lighting, school zones, Pine Island Road from Nova Drive to Griffin Road capacity expansion and corridor delivery. Transit projects funded include bus shelters; a new maintenance facility; a downtown intermodal center; rail system and bus rapid transit planning; information technology and security enhancements; and paratransit and community shuttle vehicle acquisition. In FY19, Transit initiated a substantial bus purchase to implement service increases. Surtax revenues also fund a Transit service increase in FY20.

Broward County, Florida – Fiscal Year 2020

19

BROWARD COUNTY BUDGET-IN-BRIEF

-Federal and State Grants (FY20 Budget - $59,249,370)

The federal and state grant fund is comprised of the County's most significant recurring grants. In FY20, these appropriations have decreased by approximately $2.6 million in comparison to the FY19 revised budget primarily due to FY19 receiving one time additional funds and anticipated FY20 reductions indicated by grantors.

-Greater Fort Lauderdale Convention & Visitor's Bureau (FY20 Budget - $36,475,940)

The approximate $1.2 million increase in the CVB budget is primarily attributable to an increase of two staff to assist with public relations and social media functions in the Marketing section of CVB ($0.2 million), and an increase in marketing, advertising, and promotional budgets to further promote Broward County as a tourist destination in foreign and domestic markets ($1 million).

-Convention Center (FY20 Budget - $18,044,730)

The Convention Center’s operating budget decreases increases approximately $0.6 million primarily due to a decrease in operating and capital outlay expenses as a result of the planned closure of the Convention Center for the last seven months of FY20 related to the Convention Center expansion project.

-Homeless Services Fund (FY20 Budget - $16,925,530)

The Homeless Services Fund is supported in whole by a transfer from the General Fund. The FY20 appropriation increased by approximately $2.6 million from FY19, primarily as a result of the second phase of the Homeless Supportive Housing project and increased costs for the North Homeless Assistance Center contract with a new provider.

-E-911 Fund (FY20 Budget - $29,947,310)

The E-911 fund is supported with service fees charged on landline and cellular bills to fund a portion of the costs of the E-911 system, including E-911 operations and call taker services for the County and two municipalities. The FY20 appropriations are decreasing by approximately $890,000 primarily due to a decrease in reserves held for future capital projects.

-BSO - Fire Rescue Fund (FY20 Budget - $129,408,810)

This fund reflects the resources associated with providing municipal level fire rescue services by BSO. The fund is primarily supported with contract revenues from the cities of Cooper City, Dania Beach, Deerfield Beach, Lauderdale Lakes, Pembroke Park, West Park, Weston, the Aviation Department, and Port Everglades Department. Broward Municipal Services District area taxes and assessments fund services in the remaining BMSD neighborhoods. The budget increases by approximately $7.8 million in FY20 primarily due to increases in compensation, health insurance, and Special Risk retirement costs, the purchase of fire station alerting systems and the lease/purchase of radios compatible with the County’s new public safety radio system, and an increase in the transfer to the General Fund for indirect cost allocation.

20

Broward County, Florida – Fiscal Year 2020

BROWARD COUNTY BUDGET-IN-BRIEF

-BSO – Law Enforcement Contract Services Fund (FY20 Budget - $247,909,820)

This fund reflects the resources associated with providing contractual law enforcement services by the Broward Sheriff’s Office to numerous municipalities and County agencies. The budgeted appropriations for the fund represent an increase of approximately $9.3 million compared to FY19. The increase in FY20 is primarily due to increases in compensation, health insurance, and Special Risk retirement costs and the lease/purchase of radios compatible with the County’s new public safety radio system.

Enterprise Operating Funds

The FY20 budget includes four major enterprise operations. All four of these operations are entirely self-supported through their business activities and are briefly summarized below. Budgets shown are for operations and transfers out to capital and other funds, where appropriate:

-Aviation (FY20 Budget - $449,952,930)

The Aviation Department's operating budget increased by $55.3 million to $314.9 million primarily due to a $25.3 million increase in reserves; a $10.5 million increase for shuttle services; a $5.7 million increase in BSO law enforcement and fire rescue services; a $4.2 million increase for purchased insurance; and $0.7 million increase for 11 positions for operational needs at the airport. The transfer from aviation operations to capital and debt service in FY20 is $135.0 million.

-Water and Wastewater (FY20 Budget - $161,720,060)

The FY20 operating budget increases from FY19 by $16.9 million to $125.8 million primarily due to increases in reserves and utilities. Retail rates for water and sewer customers will increase 3.04%, wholesale fees paid by other utilities increases 4.2% due to anticipated debt issuance in FY20, and the rate paid by utilities receiving regional raw water services increases 1.7% due to increased operating costs and decreased flows. The transfer from water and wastewater operations to capital and debt service in FY20 is $35.9 million.

-Solid Waste Fund (FY20 Budget - $55,992,280)

This fund includes costs for program administration, the bulk waste and yard waste program, disposal contracts, household hazardous waste and electronics recycling collection, landfill operations, recycling, and solid waste property management. The fund includes reserves for the Southwest Regional Landfill closure and the future demolition of the South Resource Recovery Plant. The FY20 budget increases by a net of $1.7 million primarily due to changes in reserves.

-Port Everglades (FY20 Budget - $148,015,730)

Port Everglades earns revenue from petroleum, container, cruise, bulk and break bulk cargo, real estate, and parking for cruise passengers. The operations budget is $127.9 million. The transfer from port to capital is $20 million and debt service in FY20 is forecast to be $59.7 million.

Broward County, Florida – Fiscal Year 2020

21