MILLAGE COMPARISON

FY19 Adopted Rates

FY20 Rolled-Back Rates

FY20 Recommended Rates

FY19 Adopted Taxes

FY19 Taxes Levied

FY20 Recommended Taxes

Countvwide

Operating

5.2904

5.2904

$1,002,331,958

$993,468,616

$1,061,748,581

Capital Outlay

0.1888

0.1974

$35,770,504

$35,454,195

$39,616,885

Subtotal

5.4792

5.2379

5.4878

$1,038,102,462

$1,028,922,811

$1,101,365,466

Debt Service (Voted)

0.1898

0.1812

$35,959,966

$35,641,982

$36,365,652

Total Countywide

5.6690

5.6690

$1,074,062,428

$1,064,564,793

$1,137,731,118

Broward Municipal Services District

BMSD

2.3353

2.1372

2.3353

$1,932,890

$1,913,866

$2,094,901

Fire Rescue MSTU2

2.6191

2.3970

2.6191

$2,167,787

$2,146,451

$2,349,486

Street Lighting District

0.3743

0.3364

0.3743

$144,008

$143,325

$160,765

Water Control Districts

Water Control District #2

0.1231

0.1155

0.1231

$507,829

$502,357

$537,185

Water Control District #3

0.1624

0.1522

0.1624

$394,308

$386,779

$420,318

Water Control District #4A

0.0146

0.0138

0.0146

$8,661

$8,435

$8,893

Water Control District #4B

0.0318

0.0301

0.0318

$26,576

$26,384

$27,903

Water Control District #4C

0.1276

0.1214

0.1276

$254,114

$249,567

$262,680

Cocomar Water Control District

0.1446

0.1382

0.1446

$651,246

$643,024

$688,816


Tax Rolls--- $189,462,414,522 ---$187,787,051,235 ---$200,693,441,232
Countywide--- FY19 Certified Roll--- FY19 Revised Roll** ---FY20 Certified Roll
* An MSTU is a Municipal Services Taxing Unit.

** The FY19 tax roll was certified on 07/01/2018. The revised FY19 tax roll reflects all adjustments as of 07/01/2019.


Consolidated Fund Statement

FY19 Revised Budget

FY20 Budget

Percent Change
FY19 to FY20

County-Wide Funds

General

1,315,247,620

1,366,582,920

4%

County Transportation Trust

139,623,880

157,965,310

13%

Capital Outlay

266,181,130

285,880,460

7%

Debt Service

96,768,580

104,269,120

8%

Total County-Wide Funds

$1,817,821,210

$1,914,697,810

5%

Broward Municipal Service District Funds

Broward Municipal Service District

14,824,760

16,520,400

11%

Street Lighting District

256,810

272,730

6%

Broward Municipal Service District Waste Collection

9,040,790

9,060,820

0%

Total Broward Municipal Service District Funds

$24,122,360

$25,853,950

7%

Special Funds

Affordable Housing Capital Program

11,211,500

6,955,000

(38%)

Air Pollution Trust

1,630,500

1,622,500

0%

Animal Care Trust

1,655,750

2,079,750

26%

Board of Rules & Appeals

8,911,580

10,501,500

18%

Broward Boating Improvement

1,108,000

1,696,000

53%

BSO - Fire Rescue Contracts

121,573,160

129,675,830

7%

BSO - Law Enforcement Trust

9,188,620

9,394,840

2%

BSO Consolidated Dispatch Contract

42,328,350

42,328,350

0%

BSO- Law Enforcement Contracts

238,629,270

247,784,050

4%

Homeless Services

14,285,490

16,925,530

18%

Pay Telephone Trust

2,446,920

2,480,770

1%

Broward Redevelopment Program

224,600

149,000

(34%)

Convention Center & Visitors Bureau

35,258,050

36,475,940

3%

Convention Center

18,612,640

18,044,730

(3%)

Court Cost

1,049,910

1,410,130

34%

Court Facility Fee

4,488,960

5,213,250

16%

Cultural Special Purpose

1,965,730

2,038,190

4%

Driver Education Safety Trust

622,250

622,250

0%

E-911

30,836,860

29,947,310

(3%)

Economic & Small Business Development/Local Business Taxes

1,050,000

943,500

(10%)

Environmental and Consumer Protection Contracts

796,700

884,700

11%

Environmental Engineering and Permitting Contracts

1,435,280

1,734,590

21%

Building Code Services Special Purpose

18,916,770

21,698,170

15%

Environmental Planning and Community Resilience Contracts

1,900,470

2,370,950

25%

Everglades Holiday Park

1,228,900

1,208,400

(2%)

Federal & State Grants

62,165,424

59,249,370

(5%)

Highway Bridge Maintenance/Mosquito Control - State

43,000

43,000

0%

Housing Finance

781,930

790,250

1%

Impact Fee Surcharge Trust

161,750

212,750

32%

Judicial Technology Fee

5,571,850

5,301,150

(5%)

Law Library

742,900

579,900

(22%)

Licensing, Elevator and Regulatory

10,472,260

11,349,950

8%

Manatee Protection

1,650,100

2,068,370

25%

Parks Impact Fee Trust

79,200

465,000

487%

Parks Enhanced Marine Law Enforcement

1,421,500

1,772,750

25%

Parks Target Range

1,250,100

1,191,150

(5%)

Pollution Recovery Trust

1,524,750

1,495,500

(2%)

Public Records Modernization Trust

1,077,200

1,127,210

5%

Teen Court Fee

863,670

879,250

2%

Four Cent Tourist Tax Revenue

74,299,750

65,396,660

(12%)

Transit

181,136,706

213,336,940

18%

Transportation Surtax

192,848,347

351,929,050

82%

Two Cent Tourist Tax Revenue

28,576,000

30,748,340

8%

Value Adjustment Board

1,366,620

1,372,600

0%

Cocomar Water Control District

1,427,240

1,799,550

26%

Water Control District Two

1,595,740

2,148,830

35%

Water Control District Three

1,183,140

1,663,050

41%

Water Control District Four

782,480

1,051,610

34%

Total Special Funds

$1,142,377,917

$1,350,157,460

18%

Internal Service Funds

Fleet Services

10,169,190

11,772,850

16%

Risk Management/Operating

70,875,020

78,514,110

11%

Office of Public Communications/Print Shop

1,887,600

2,093,150

11%

BSO Self Insurance

22,769,380

23,986,760

5%

Human Resources - Employee Benefits

82,392,400

86,651,580

5%

BSO Workers' Compensation

53,326,750

53,670,000

1%

Total Internal Service Funds

$241,420,340

$256,688,450

6%

Enterprise Funds

Aviation

1,071,223,350

1,220,529,100

14%

Solid Waste and Recycling Services

54,246,010

55,992,280

3%

Port Everglades

530,503,590

422,931,040

(20%)

Water & Wastewater

345,224,060

326,809,010

(5%)

Total Enterprise Funds

$2,001,197,010

$2,026,261,430

1%

Total All Funds

$5,226,938,837

$5,573,659,100

7%

Less Budgeted Transfers

($587,904,196)

($647,695,610)

10%

Less Internal Service Charges

($195,099,360)

($212,966,200)

9%

TOTAL ALL FUNDS (NET)

$4,443,935,281

$4,712,997,290

6%

(This page intentionally left blank)

Operating Appropriations by Department

Operating Appropriations by Department for FY20 Budget

Operating Budget Appropriation Summary

Actuals FY18 Final

Revised FY19 Budget

FY20 Budget

Percent Change FY19-FY20

County Commission

15,642,294

18,175,280

19,969,780

10%

Elected Officials

904,685,918

967,972,410

1,021,195,460

5%

Judicial

8,956,269

9,873,050

9,787,300

(1%)

County Administration

78,463,074

105,047,000

106,686,770

2%

Aviation

311,270,813

371,130,230

449,952,930

21%

Libraries, Parks and Cultural

112,917,884

119,491,130

125,687,180

5%

Environmental Protection & Growth Management

41,008,691

73,752,680

81,406,920

10%

Finance & Adminstrative Services

171,250,932

295,240,870

315,149,930

7%

Human Services

83,430,950

142,631,684

148,485,640

4%

Port Everglades

139,650,636

166,131,030

148,015,730

(11%)

Public Works

211,090,312

286,615,370

312,282,660

9%

Transportation

146,601,422

157,793,816

198,124,620

26%

Boards & Agencies

51,502,592

74,237,230

76,703,400

3%

Non-Departmental

276,711,573

459,661,030

442,684,700

(4%)

TOTAL

$2,553,183,360

$3,247,752,810

$3,456,133,020

6%

Less Transfers

(516,988,092)

(443,630,430)

(428,589,080)

(3%)

Less Internal Service Charges

$0

(195,099,360)

(212,966,200)

9%

NET TOTAL

$2,036,195,268

$2,609,023,020

$2,814,577,740

8%

General Fund Appropriation Summary

Operating Appropriations by Department for FY20 Budget

General Fund Appropriation Summary

FY18 Actual

FY19 Revised Budget

FY20 Budget

Percent Change FY19 - FY20

County Commission

15,642,294

18,175,280

19,969,780

10%

Elected Officials

523,776,176

556,253,010

592,012,390

6%

Judicial

1,608,614

1,644,720

1,616,870

(2%)

County Administration

67,019,442

71,272,540

73,702,810

3%

Libraries, Parks and Cultural

106,167,298

110,636,930

116,301,740

5%

Environmental Protection and Growth Management

22,757,914

23,195,310

25,744,110

11%

Finance and Administrative Services

58,914,662

63,433,500

69,827,670

10%

Human Services

67,029,031

71,970,100

77,753,920

8%

Public Works

44,554,095

46,703,080

50,872,290

9%

Boards and Agencies

10,656,317

11,454,960

11,681,230

2%

Non-Departmental

62,373,371

80,159,730

84,659,730

6%

Transfers - Non Departmental

145,094,207

102,264,450

73,706,720

(28%)

Reserves - Non Departmental

0

158,084,010

168,733,660

7%

TOTAL

$1,125,593,421

$1,315,247,620

$1,366,582,920

4%

Less Transfers

(196,362,831)

(145,882,590)

(117,344,780)

(20%)

NET TOTAL

$929,230,590

$1,169,365,030

$1,249,238,140

7%

General Fund Revenue Summary

FY18 Actuals

FY19 Budget

FY20 Budget

Ad Valorem Taxes

$898,460,083

$1,002,331,960

$1,061,748,580

Sales Tax

$68,837,030

69,837,480

68,388,730

State Revenue Sharing

$31,693,320

32,882,800

33,619,480

Other General Government

$29,694,424

26,177,330

31,603,710

County Commission

$4,189,810

4,726,290

5,309,530

Elected Officials

$22,004,813

21,737,870

24,822,120

Boards and Agencies

$948,991

772,900

927,900

County Administration

$6,945,299

6,672,230

6,743,260

Judicial

$59,690

50,000

50,000

Finance and Administrative Services

$30,432,896

29,271,020

29,764,850

Human Services

$300,710

702,100

453,530

Libraries, Parks and Cultural

$18,718,843

18,900,650

18,873,900

Environmental Protection and Growth Management

$10,074,780

9,216,590

9,093,450

Public Works

$5,734,330

3,962,360

4,153,470

Less Five Percent

$0

(60,314,360)

(62,987,840)

Transfer & Fund Balance

$256,018,166

148,320,400

134,018,250

Total

$1,384,113,185

$1,315,247,620

$1,366,582,920

Budgetary Information

Budgetary control of the operating budget is maintained at the department level by fund. This means that the overall appropriations for a department cannot be increased without Board approval; however, funds may be transferred administratively within a department by fund. This explains the emphasis in the operating budget document on departmental summaries classified by fund. These summaries are found at the beginning of each departmental section.

The operating budget is organized by function (i.e., Human Services, Public Works, Transportation, etc.), which coincides with the County departmental organizational structure. The departments are separated into divisions which represent discrete activities. Divisions are separated into sections, which represent a specific program or group of inter-related programs.

The division summaries present historical cost information and recommended budget by type of costs (i.e., personnel services, operating expenses, capital outlay, transfers, and reserves), and total number of positions. Revenues attributed to a particular division are also presented. The division summaries also include significant budget comments such as basic appropriation changes and new services or enhancements.

The section summaries describe a specific program or inter-related programs. These pages include a statement regarding the goal of the program, a brief description of each program, performance measures, major budget comments or objectives, and appropriations and positions per section.

In summary, the operating budget reflects a comprehensive decision-making document, which is designed to communicate to the reader a very clear picture of Broward County government: its programs, policies, and goals.

Broward County, Florida - Fiscal Year 2020 Recommended Operating Budget 11

1 The FY19 tax roll was certified on 07/01/2018. The revised FY19 tax roll reflects all adjustments as of 07/01/2019.

2 An MSTU is a Municipal Services Taxing Unit.

hr>

FY20 Recommended Broward County Annual Budget, July 15, 2019