Non-Departmental

Department

Non Departmental

GENERAL FUND

FY18 Actuals

FY19 Budget

FY20 Budget

Percent Change
FY19-FY20

Positions
FY19 Budget

Positions
FY20 Budget

Non Departmental

$207,467,578

$340,508,190

$327,100,110

(4)%

0

0

Subtotal

$207,467,578

$340,508,190

$327,100,110

(4)%

0

0

 

OTHER FUNDS

FY18 Actuals

FY19 Budget

FY20 Budget

Percent Change
FY19-FY20

Positions
FY19 Budget

Positions
FY20 Budget

Four Cent Tourist Tax Revenue

$35,892,198

$74,299,750

$65,396,660

(12)%

0

4

Two Cent Tourist Tax Revenue

$31,219,843

$28,576,000

$30,748,340

8%

0

3

Broward Municipal Service District

$1,171,878

$11,031,680

$12,503,820

13%

0

0

Street Lighting District

$149,329

$256,810

$272,730

6%

0

0

Cocomar Water Control District

$298,132

$1,427,240

$1,799,550

26%

0

0

Water Control District Two

$219,394

$1,595,740

$2,148,830

35%

0

0

Water Control District Three

$143,234

$1,183,140

$1,663,050

41%

0

0

Water Control District Four

$149,987

$782,480

$1,051,610

34%

0

0

Subtotal

$69,243,995

$119,152,840

$115,584,590

(3)%

0

7

Grand Total

$276,711,573

$459,661,030

$442,684,700

(4)%

0

7

Division


Four Cent Tourist Tax Revenue

SECTION SUMMARY

FY18 Actuals

FY19 Budget

FY20 Budget

Four Cent Tourist Tax Revenue

$35,892,198

$74,299,750

$65,396,660

Total

$35,892,198

$74,299,750

$65,396,660

REVENUES

FY18 Actuals

FY19 Budget

FY20 Budget

Taxes

$54,902,509

$56,000,000

$60,533,330

Judgement and Fines

$214,105

$0

$0

Miscellaneous Revenue

$2,162

$0

$0

Interest and Other Earnings

$188,389

$105,000

$200,000

Fund Balance

$2,812,000

$21,000,000

$7,700,000

Less Five Percent

$0

($2,805,250)

($3,036,670)

Total

$58,119,165

$74,299,750

$65,396,660

APPROPRIATIONS

FY18 Actuals

FY19 Budget

FY20 Budget

Personnel Services

$0

$0

$325,190

Operating Expenses

$298,618

$317,730

$33,900

Transfer To Convention and Visitors Bureau (11405)

$8,565,330

$7,757,840

$2,678,560

Transfer To Convention Center (11410)

$5,199,990

$4,915,640

$5,742,980

Transfer To Tourist Development Capital (35020)

$14,828,260

$54,308,540

$49,616,030

Transfer To Beach Capital (35030)

$7,000,000

$7,000,000

$7,000,000

Total

$35,892,198

$74,299,750

$65,396,660

Total Positions

0

0

4

PROGRAM DESCRIPTION:

The Four Cent Tourist Tax Revenue fund was established to account for funds collected to support beach renourishment, convention center operations, maintenance and repairs to the facility, and to market, advertise, and promote Broward County as a tourist destination.

BUDGET COMMENTS

■ In FY20, four positions and associated operating expenses from the Tourist Development Tax section of the Records, Taxes and Treasury division are transferred to the Four Cent Tourist Tax Revenue Fund. Previously, these positions and operating expenses were budgeted in the General Fund and reimbursed by the Tourist Development Tax funds.

Division


Two Cent Tourist Tax Revenue

SECTION SUMMARY

FY18 Actuals

FY19 Budget

FY20 Budget

Two Cent Tourist Tax Revenue

$31,219,843

$28,576,000

$30,748,340

Total

$31,219,843

$28,576,000

$30,748,340

REVENUES

FY18 Actuals

FY19 Budget

FY20 Budget

Taxes

$29,174,742

$28,000,000

$30,266,670

State Revenue

$2,000,004

$2,000,000

$2,000,000

Interest and Other Earnings

$74,843

$80,000

$100,000

Less Five Percent

$0

($1,504,000)

($1,618,330)

Total

$31,249,589

$28,576,000

$30,748,340

APPROPRIATIONS

FY18 Actuals

FY19 Budget

FY20 Budget

Personnel Services

$0

$0

$179,930

Operating Expenses

$180,303

$196,520

$13,010

Transfer To Civic Arena Debt Service (22010)

$31,039,540

$28,379,480

$30,555,400

Total

$31,219,843

$28,576,000

$30,748,340

Total Positions

0

0

3

PROGRAM DESCRIPTION:

The Two Cent Tourist Tax Revenue Fund was established to account for funds collected to repay the 1996 Civic

Arena Bond Issue as required by the bond issue resolution, and for other tourist-related expenses such as

Convention Center debt service and marketing, advertising, and promotion of the destination.

BUDGET COMMENTS

■    The Two Cent Tourist Tax was established to account for funds collected to support the civic arena debt service payment and to market, advertise, and promote Broward County as a tourist destination.

■    The State Revenue collected in this fund is a Professional Sports Franchise Sales Tax Rebate and consists of $2 million received annually from the Florida Department of Revenue for facilities associated with a new professional sport franchise.

■    In FY20, two positions from the Tourist Development Tax section of the Records, Taxes and Treasury division are transferred to the Two Cent Tourist Tax Revenue Fund. Previously, these positions were budgeted in the General Fund and reimbursed by the Tourist Development Tax funds.

■    One position, a Records, Taxes, and Treasury Specialist, was approved by the Board during FY19 to assist in the collection of Tourist Development Taxes.

Division


Broward Municipal Services District

SECTION SUMMARY

FY18 Actuals

FY19 Budget

FY20 Budget

BMSD - Non-Departmental

$1,171,878

$11,031,680

$12,503,820

Operating Division Activities

$3,715,634

$3,793,080

$4,016,580

Total

$4,887,512

$14,824,760

$16,520,400

REVENUES

FY18 Actuals

FY19 Budget

FY20 Budget

Ad Valorem Taxes

$1,630,601

$1,932,890

$2,094,900

Delinquent Ad Valorem Taxes

$81,034

$0

$0

Other Taxes

$2,241,417

$1,944,210

$1,960,000

Permits-Fees

$952,556

$870,000

$936,500

State Revenue

$265,266

$272,840

$282,120

Charges for Services

$328,302

$326,130

$335,420

Judgement and Fines

$83,536

$30,000

$30,000

Miscellaneous Revenue

$32,266

$20,680

$18,380

Interest and Other Earnings

$156,845

$103,000

$153,000

Fund Balance

$9,306,000

$9,600,000

$11,000,000

Less Five Percent

$0

($274,990)

($289,920)

Total

$15,077,823

$14,824,760

$16,520,400

APPROPRIATIONS

FY18 Actuals

FY19 Budget

FY20 Budget

Personnel Services

$3,025,503

$3,047,910

$3,131,480

Operating Expenses

$716,586

$972,940

$1,162,470

Capital Outlay

$7,783

$10,830

$10,830

Other Budgetary Reserves

$0

$9,778,390

$11,200,930

Transfers Out

$1,137,640

$1,014,690

$1,014,690

Total

$4,887,512

$14,824,760

$16,520,400

BUDGET VARIANCES

$1,422,540 Increase in reserves primarily due to an increase in fund balance.
$52,670 Normal Increases and Decreases
83,570 Personnel Services
(30,900) Operating Expense
BUDGET SUPPLEMENTS
$100,000 Increase in operating expenses for the pilot Mobilization Loan Fund program. This program has $100,000 budgeted out of the BMSD operating fund and the other $100,000 is budgeted in the general fund.
$108,430 Increase in operating expenses for additional security officer shifts at six local parks to support responsiveness and visibility during open hours.
$12,000 Increase for event expenses related to Lights On After School Rally supported by the Children Services Council during FY20.
$1,695,640 TOTAL INCREASE

Section

Broward Municipal Services District

Broward Municipal Services District Summary of Appropriations

FY19 Budget

FY20 Budget

Departmental Costs

School Guards

$32,500

$32,500

Zoning and Code Enforcement

$772,610

$809,130

Neighborhood Parks

$2,987,970

$3,174,950

Office of Economic and Small Business Development

$0

$100,000

Transfers

General Fund-Administrative Costs

$80,000

$80,000

Water Management Special Purpose Fund

$20,000

$20,000

Fire Rescue

$914,690

$914,690

Reserves & Non-Departmental

Reserve-County Commission

$500,000

$500,000

Reserve-Future CST Repayment

$4,400,000

$4,000,000

Reserve-Emergencies and Cash Flow

$4,878,390

$6,700,930

Non-Departmental Operating Expenses

$77,370

$77,370

Salary Adjustment

$161,230

$110,830

Total

$14,824,760

$16,520,400

BUDGET COMMENTS

■    School Guards section is located on page 11-37.

■    Zoning and Code Enforcement section is located on page 7-51.

■    Neighborhood Parks section is located on page 6-20.

Division


Non Departmental Cost

SECTION SUMMARY

FY18 Actuals

FY19 Budget

FY20 Budget

County Administration

$579,385

$2,115,930

$2,115,930

County Commission-Non-Dep

$44,680

$90,000

$90,000

Community Redevelopment Agencies

$43,229,357

$47,500,000

$52,110,000

County Attorney

$122,526

$150,000

$150,000

Human Services Mandated Payments

$15,981,698

$17,375,000

$17,375,000

Management and Budget

$2,415,725

$12,928,800

$12,818,800

Non-Departmental Transfers

$145,094,207

$102,264,450

$73,706,720

Non-Departmental Reserves

$0

$158,084,010

$168,733,660

Total

$207,467,578

$340,508,190

$327,100,110

REVENUES

FY18 Actuals

FY19 Budget

FY20 Budget

Miscellaneous Revenue

$346,112

$0

$0

TF 10135 Parks Concessions Fund

$749

$0

$0

Total

$346,861

$0

$0

APPROPRIATIONS

FY18 Actuals

FY19 Budget

FY20 Budget

Personnel Services

$2,419,353

$11,940,000

$11,940,000

Operating Expenses

$59,954,018

$68,219,730

$72,719,730

Other Budgetary Reserves

$0

$158,084,010

$168,733,660

Transfers Out

$145,094,207

$102,264,450

$73,706,720

Total

$207,467,578

$340,508,190

$327,100,110

BUDGET VARIANCES

COUNTY ADMINISTRATION

(10,000)

Decrease in operating expenses for contractual services.

10,000

Increase in operating expenses for administrative expenses.

COMMUNITY REDEVELOPMENT AGENCIES

4,610,000

Increase in tax increment payments primarily based on the increase in taxable values of Community Redevelopment Agencies.

OFFICE OF MANAGEMENT AND BUDGET

(110,000)

Decrease in operating expenses due to the transfer of $110,000 to the Cultural Division for non-profit agency grants.

TRANSFERS

36,500

Increase in the transfer to Building Code Services based on updated calculations for the costs associated with Building Code administrative oversight provided to generally funded sections.

(20,491,550)

Decrease in the transfer to the Transit Operating Fund due to implementation of the Transportation Surtax program.

(31,570)

Decrease in the transfer to the Value Adjustment Board (VAB) to maintain current service levels, since there is projected additional VAB revenues in FY20.

33,850

Increase in the transfer to the Pay Telephone Trust Fund to maintain current service levels at the three County Boys and Girls Clubs.

2,640,040

Increase in the transfer to the Homeless Services Fund to support operating expenses for the new North Homeless Assistance Center provider and for operating expenses for the Homeless Supportive Housing project to support 75 clients/households.

(741,600)

Decrease in the transfer to the Judicial Technology Fee Fund due primarily to a decrease in capital projects.

(522,400)

Decrease in the transfer to debt service for the 2010 Courthouse Bonds due to an increase in the payment from the Court Facilities Fee Fund.

(9,486,310)

Decrease in the transfer to the General Capital Fund based on available one-time funds.

5,310

Increase in the transfer to the Court Cost Fund to maintain current service levels.

RESERVES

5,000,000

Increase in reserve for generally funded debt service needs.

823,480

Increase in the reserve for project commitments in FY20.

3,250,000

Increase in the reserve for emergency preparedness and shelters’ operations.

2,000,000

Increase in the reserve for living wage for FY21 healthcare differential impact to General Fund contracts.

5,162,170

A reserve is established for the public safety communication system.

(21,915,000)

Decrease in the reserve for constitutional amendment ($22,000,000) due to the 2018 Additional Homestead Exemption not being approved by voters on the November 2018 ballot. A reserve is established in FY20 for the Senior Long-Term Homestead Exemption ($85,000).

20,491,550

A reserve is established for transit oriented development.

725,000

Increase in reserve for employee benefit changes in FY20.

50,000

Increase in the reserve for County Commission from the one-time contribution in FY19 for the Florida International Trade and Cultural Expo (FITCE) conference.

62,450

Increase in the reserve for Sheriff for a helicopter replacement based on a portion of prior year collections of unclaimed bond revenues.

(5,000,000)

Decrease in the reserve for economic development initiatives due to the one-time payment to Nova Southeastern University for the development of an Innovation Center in FY19.

($13,408,080)

TOTAL DECREASE

Section

County Administration

FY19 Budget

FY20 Budget

County Administration

Intern/Apprenticeship Program

$140,000

$140,000

Printing Expenses

$14,250

$14,250

Miscellaneous Expenses

$2,000

$2,000

Contractual Services

$353,160

$343,160

Employee Suggestion Program

$2,000

$2,000

Administrative Expense

$80,000

$90,000

Legal Advertising

$30,000

$30,000

Interview Expenses

$6,520

$6,520

Relocation Costs

$8,000

$8,000

Professional Dues-Memberships

$175,000

$175,000

South Satellite Booking

$200,000

$200,000

South Florida Rehab and Emergency Support

$5,000

$5,000

Community Initiatives

$900,000

$900,000

Junior Achievement

$200,000

$200,000

Total County Administration

$2,115,930

$2,115,930

County Commission

Business Travel

$90,000

$90,000

Total County Commission

$90,000

$90,000

Community Redevelopment Agencies

Coral Springs Tax Refund

$111,200

$110,000

Davie Tax Refund

$2,070,200

$2,290,000

Deerfield Beach Tax Refund

$1,674,700

$1,770,000

Fort Lauderdale Tax Refund

$10,200,500

$11,240,000

Hallandale Tax Refund

$5,579,800

$6,390,000

Hollywood Tax Refund

$17,818,900

$19,190,000

Lauderdale Lakes Tax Refund

$934,000

$1,040,000

Margate Tax Refund

$2,663,900

$2,900,000

Plantation Tax Refund

$746,800

$820,000

Pompano Tax Refund

$5,700,000

$6,360,000

Total Community Redevelopment Agencies

$47,500,000

$52,110,000

County Attorney

Commissions and Fees

$150,000

$150,000

Total County Attorney

$150,000

$150,000

Human Services - Mandated Payments

Mandated Payment III and Injured Arrestee

$2,775,000

$2,775,000

Mandated Payment Health Care Responsibility Act

$100,000

$100,000

State Medicaid Payments

$10,500,000

$10,500,000

Payments to Department of Juvenile Justice

$4,000,000

$4,000,000

Total Human Services

$17,375,000

$17,375,000

Office of Management and Budget

Salary Adjustment

$11,800,000

$11,800,000

Actuarial Services

$18,800

$18,800

Payments To OGA for Non-Profit Agencies' Allocation

$1,110,000

$1,000,000

Total Office of Management and Budget

$12,928,800

$12,818,800

Transfers

Transfer To Building Code Service Fund (10020)

$21,570

$58,070

Transfer To Transit Operating Fund (10025)

$47,480,600

$26,989,050

Transfer To Value Adjustment Board (10045)

$666,870

$635,300

Transfer To Pay Telephone Trust Fund (10080)

$1,211,920

$1,245,770

Transfer To Homeless Services (10085)

$14,285,490

$16,925,530

Transfer To Judicial Technology Fee Fund (10095)

$2,400,000

$1,658,400

Transfer To 2010 Courthouse Bonds (22015)

$8,800,000

$8,277,600

Transfer To General Capital Outlay Fund (30205)

$24,200,000

$14,713,690

Transfer To Water Management Fund (44700)

$1,200,000

$1,200,000

Transfer To Solid Waste (47100)

$200,000

$200,000

Transfer To Court Cost Fund (10105)

$198,000

$203,310

Grants

$1,600,000

$1,600,000

Total Transfers

$102,264,450

$73,706,720

Reserves (* Non-recurrina reserves)

Reserve-Future Debt Service

$5,000,000

$10,000,000

Reserve-Project Commitments

$1,000,000

$1,823,480

Reserve-Revenue Fluctuations

$3,686,900

$3,686,900

Reserve-Emergency Preparedness and Shelters

$750,000

$4,000,000

Reserve-Living Wage

$1,250,000

$3,250,000

Reserve-Public Safety Communication System

$0

$5,162,170

Reserve-Constitutional Amendment

$22,000,000

$85,000

Reserve-Transit Oriented Development

$0

$20,491,550

Reserve-Employee Benefit Changes

$275,000

$1,000,000

Reserve-FRS Increases*

$3,100,000

$3,100,000

Reserve-County Commission*

$4,073,970

$4,123,970

Reserve-Sheriff*

$1,097,660

$1,160,110

Reserve-Grant Match*

$1,000,000

$1,000,000

Reserve-Fuel*

$3,000,000

$3,000,000

Reserve-Economic Development Initiatives*

$5,850,480

$850,480

Reserve-Emergencies and Cash Flow*

$106,000,000

$106,000,000

Total Reserves

$158,084,010

$168,733,660

APPROPRIATIONS

FY19 Budget

FY20 Budget

Total Dollars

$340,508,190

$327,100,110

Division


Street Lighting District

SECTION SUMMARY

FY18 Actuals

FY19 Budget

FY20 Budget

Street Lighting District

$149,329

$256,810

$272,730

Total

$149,329

$256,810

$272,730

REVENUES

FY18 Actuals

FY19 Budget

FY20 Budget

Taxes

$124,826

$144,010

$160,770

Interest and Other Earnings

$3,063

$0

$0

Fund Balance

$149,000

$120,000

$120,000

Less Five Percent

$0

($7,200)

($8,040)

Total

$276,889

$256,810

$272,730

APPROPRIATIONS

FY18 Actuals

FY19 Budget

FY20 Budget

Operating Expenses

$149,329

$149,790

$159,790

Other Budgetary Reserves

$0

$107,020

$112,940

Total

$149,329

$256,810

$272,730

BUDGET COMMENTS

■    The unincorporated Broward County Street Lighting District funds street lighting within the following unincorporated neighborhoods: Boulevard Gardens, Broadview Park, Franklin Park, Washington Park, and Roosevelt Gardens.

■    The Street Lighting District millage rate will levy .3743 mills for fiscal year 2020, the same rate as FY19.

■    The overall increase in the District’s budget is due to an increase in revenues.

Division


Cocomar Water Control District

SECTION SUMMARY

FY18 Actuals

FY19 Budget

FY20 Budget

Cocomar Water Control District

$298,132

$1,427,240

$1,799,550

Total

$298,132

$1,427,240

$1,799,550

REVENUES

FY18 Actuals

FY19 Budget

FY20 Budget

Taxes

$580,033

$651,250

$688,820

Interest and Other Earnings

$15,969

$9,000

$26,500

Fund Balance

$656,000

$800,000

$1,120,000

Less Five Percent

$0

($33,010)

($35,770)

Total

$1,252,002

$1,427,240

$1,799,550

APPROPRIATIONS

FY18 Actuals

FY19 Budget

FY20 Budget

Operating Expenses

$298,132

$393,000

$393,000

Capital Outlay

$0

$120,000

$0

Other Budgetary Reserves

$0

$914,240

$1,406,550

Total

$298,132

$1,427,240

$1,799,550

BUDGET COMMENTS

■    The Cocomar District is a special taxing district that was established in 1976 through joint actions of the County Commission, the Coconut Creek City Commission, and the Margate City Commission. The County Commission sits as the District Governing Board and selects an Advisory Board with recommendations from the cities.

■    The District extends from the Palm Beach County Line to approximately Atlantic Boulevard on the south, the Turnpike on the east, and State Road 7 on the west.

■    The District is charged for services provided by County staff. These services include district management, engineering, planning and aquatic weed control. The millage rate for this district will remain unchanged at 0.1446.

■    The overall increase in the District’s budget is due to an increase in revenues and fund balance.

Division


Water Control District Two

SECTION SUMMARY

FY18 Actuals

FY19 Budget

FY20 Budget

Water Control District Two

$219,394

$1,595,740

$2,148,830

Total

$219,394

$1,595,740

$2,148,830

REVENUES

FY18 Actuals

FY19 Budget

FY20 Budget

Taxes

$447,732

$507,830

$537,190

Interest and Other Earnings

$21,662

$14,000

$30,000

Fund Balance

$1,091,000

$1,100,000

$1,610,000

Less Five Percent

$0

($26,090)

($28,360)

Total

$1,560,394

$1,595,740

$2,148,830

APPROPRIATIONS

FY18 Actuals

FY19 Budget

FY20 Budget

Operating Expenses

$219,394

$305,000

$313,000

Other Budgetary Reserves

$0

$1,290,740

$1,835,830

Total

$219,394

$1,595,740

$2,148,830

BUDGET COMMENTS

■    Water Control District Two is a special taxing district formed to provide for the maintenance and improvement of the waterway system within the district. The County Commission sits as the District Governing Board and selects the District Advisory Board.

■    The District is charged for services provided by County staff. These services include district management, engineering, planning and aquatic weed control. The millage rate for this district will remain unchanged at 0.1231.

■    The overall increase in the District’s budget is due to an increase in revenues and fund balance.

Division


Water Control District Three

SECTION SUMMARY

FY18 Actuals

FY19 Budget

FY20 Budget

Water Control District Three

$143,234

$1,183,140

$1,663,050

Total

$143,234

$1,183,140

$1,663,050

REVENUES

FY18 Actuals

FY19 Budget

FY20 Budget

Taxes

$332,825

$394,310

$420,320

Interest and Other Earnings

$16,432

$9,000

$25,000

Fund Balance

$825,000

$800,000

$1,240,000

Less Five Percent

$0

($20,170)

($22,270)

Total

$1,174,257

$1,183,140

$1,663,050

APPROPRIATIONS

FY18 Actuals

FY19 Budget

FY20 Budget

Operating Expenses

$143,234

$354,600

$354,600

Capital Outlay

$0

$50,000

$0

Other Budgetary Reserves

$0

$778,540

$1,308,450

Total

$143,234

$1,183,140

$1,663,050

BUDGET COMMENTS

■    Water Control District Three is a special taxing district formed to provide for the maintenance and improvement of the waterway system within the district. The County Commission sits as the District Governing Board and selects the District Advisory Board.

■    The District is charged for services provided by County staff. These services include district management, engineering, planning and aquatic weed control. The millage rate for this district will remain unchanged at 0.1624.

■    The overall increase in the District’s budget is due to an increase in revenues and fund balance.

Division


Water Control District Four

SECTION SUMMARY

FY18 Actuals

FY19 Budget

FY20 Budget

Water Control District Four

$149,987

$782,480

$1,051,610

Total

$149,987

$782,480

$1,051,610

REVENUES

FY18 Actuals

FY19 Budget

FY20 Budget

Taxes

$260,312

$289,350

$299,480

Interest and Other Earnings

$12,128

$8,000

$18,000

Fund Balance

$604,000

$500,000

$750,000

Less Five Percent

$0

($14,870)

($15,870)

Total

$876,440

$782,480

$1,051,610

APPROPRIATIONS

FY18 Actuals

FY19 Budget

FY20 Budget

Operating Expenses

$149,987

$322,100

$333,180

Capital Outlay

$0

$20,000

$0

Other Budgetary Reserves

$0

$440,380

$718,430

Total

$149,987

$782,480

$1,051,610

BUDGET COMMENTS

■ Water Control District Four, which is comprised of 3 sub-districts 4A, 4B, 4C, is a special taxing district formed to provide for the maintenance and improvement of the waterway system within the district. The County Commission sits as the District Governing Board and selects the District Advisory Board.

■ The District is charged for services provided by County staff, including district management, engineering, planning and aquatic weed control.

■ The overall increase in the District’s budget is due to an increase in revenues and fund balance.

■ Millage rate in fiscal year 2020 for Sub-district 4A will remain unchanged at 0.0146

■ Millage rate in fiscal year 2020 for Sub-district 4B will remain unchanged at 0.0318

■ Millage rate in fiscal year 2020 for Sub-district 4C will remain unchanged at 0.1276

14-16 Broward County, Florida - Fiscal Year 2020 Recommended Operating Budget

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FY20 Recommended Broward County Annual Budget, July 15, 2019