Broward County Logoxxx

BROWARD COUNTY, FLORIDA

Board of County Commissioners

Nan H. Rich

Commissioner, District 1

Mark D. Bogen

Commissioner, District 2

Michael Udine

Commissioner, District 3

Lamar P. Fisher

Commissioner, District 4

Steve Geller

Vice-Mayor, District 5

Beam Furr

Commissioner, District 6

Tim Ryan

Commissioner, District 7

Barbara Sharief

Commissioner, District 8

Dale V.C. Holness

Mayor, District 9

Bertha Henry

County Administrator

Norman S. J. Foster

Director, Office of Management and Budget

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FISCAL YEAR 2021

RECOMMENDED BUDGET-IN-BRIEF

The Recommended Broward County Budget provides Broward County residents, and the Board of County Commissioners, with a funding plan for FY21. 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 recommended 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 FY21 Recommended 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 FY21-25 Recommended Capital Program provides detailed information on all construction and other capital and infrastructure projects programmed for FY21-25. It also includes the County’s Debt Service Budget.

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.

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PREPARED BY

Office of

Management and Budget

Norman S. J. Foster, Director

Jennifer Steelman, Assistant Director

STAFF

Elijah J. Anderson

James Carbone

Jessica Cheung

Elise Cooper

Michael Cotton

William Hodge Hermann

Lisa Horn

Samuel Ling

David MacKenzie

Jeremy McCann

Nohelia Orozco

Patrick Picard

Emily Pope

Angel Wong

SunJin Zanker

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html/-to-pdf-com/convert.pdfonline.https://www at PDF from created is HTML This

CULTURAL

LIBRARIES

PARKS &

RECREATION

GOVERNMENTAL STRUCTURE OF BROWARD COUNTY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ELECTORATE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

JUDICIARY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COUNTY COMMISSION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NINE MEMBER BOARD

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COUNTY ATTORNEY

 

 

 

COUNTY AUDITOR

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ELECTIONS

 

 

 

 

 

PROPERTY

 

 

 

 

SHERIFF

 

 

 

 

 

 

OFFICE OF THE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

INSPECTOR GENERAL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SUPERVISOR

 

 

 

 

 

APPRAISER

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COUNTY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ADMINISTRATOR

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DEPUTY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PLANNING COUNCIL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COUNTY ADMINISTRATOR

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ASSISTANT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COUNTY ADMINISTRATORS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OFFICE OF MEDICAL

 

 

 

 

OFFICE OF

 

 

OFFICE OF ECONOMIC &

 

 

 

 

 

 

 

 

 

 

 

OFFICE OF

 

 

GREATER FORT LAUDERDALE

 

 

 

REGIONAL EMERGENCY

 

 

MOBILITY ADVANCEMENT

 

 

 

 

 

 

 

EXAMINER & TRAUMA SRVS.

 

 

PUBLIC COMMUNICATIONS

 

 

SMALL BUS. DEVELOPMENT

 

 

 

 

 

 

 

 

MANAGEMENT & BUDGET

 

 

CONVENTION & VISITORS BUR.

 

 

 

SERVICES & COMMUNICATIONS

 

 

 

 

PROGRAM

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ENVIRONMENTAL PROTECT.

 

 

 

 

HUMAN SERVICES

 

 

 

 

 

 

 

 

 

PUBLIC WORKS

 

 

 

 

 

FINANCE &

 

 

 

 

 

AVIATION

 

 

 

 

 

 

 

PORT EVERGLADES

 

 

 

 

 

TRANSPORTATION

 

 

 

 

 

& GROWTH MANAGEMENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ADMINISTRATIVE SERV.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PLANNING &

 

 

 

 

ENVIRONMENTAL

 

 

 

 

BROWARD ADDICTION

 

 

 

CONSTRUCTION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BUSINESS

 

 

 

 

 

 

 

 

 

 

 

 

DEVELOPMENT MGMT.

 

 

 

 

PLANNING AND

 

 

 

 

RECOVERY CENTER

 

 

 

 

MANAGEMENT

 

 

 

TRAFFIC ENGINEERING

 

 

 

 

ACCOUNTING

 

 

 

 

PROGRAM

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ADMINISTRATION

 

 

 

 

 

 

FLEET SERVICES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COMMUNITY RESILIENCE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

HOUSING FINANCE &

 

 

 

 

 

 

 

 

 

 

 

 

COMMUNITY

 

 

 

 

 

 

FACILITIES

 

 

 

 

SOLID WASTE &

 

 

 

 

ENTERPRISE

 

 

 

 

BUSINESS &

 

 

 

 

 

ADMINISTRATION

 

 

 

 

 

 

 

BUSINESS

 

 

 

 

 

 

 

TRANSIT

 

 

 

 

COMMUNITY REDEVELOP.

 

 

 

 

ENVIRONMENTAL AND

 

 

 

PARTNERSHIPS

 

 

 

 

MANAGEMENT

 

 

 

RECYCLING SERVICES

 

 

 

 

TECHNOLOGY SRVS.

 

 

 

 

PROPERTIES MGMT.

 

 

 

 

 

 

 

 

 

 

 

DEVELOPMENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CONSUMER PROTECTION

 

 

 

(Children, Homeless and

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Health Care Services)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BUILDING CODE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

HIGHWAY &

 

 

 

WATER &

 

 

 

 

HUMAN RESOURCES

 

 

 

 

CAPITAL IMPROVEMENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINANCE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MAINTENANCE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

RAIL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SERVICES

 

 

 

ENVIRONMENTAL

 

 

 

 

 

 

 

 

 

 

 

 

 

BRIDGE MAINTENANCE

 

 

 

WASTEWATER SERV.

 

 

 

 

 

 

 

 

 

 

 

 

 

PROJECTS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ENGINEERING &

 

 

 

 

CRISIS INTERVENTION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PERMITTING

 

 

 

 

SUPPORT DIVISION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

HIGHWAY CONST.

 

 

 

 

 

 

 

 

 

PURCHASING

 

 

 

 

PLANNING

 

 

 

 

 

 

OPERATIONS

 

 

 

 

 

 

 

 

OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

& ENGINEERING

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ANIMAL CARE

 

 

 

 

 

ELDERLY &

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

& ADOPTION

 

 

 

 

VETERANS SERVICES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

RECORDS, TAXES &

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SEAPORT ENGINEERING &

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TREASURY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FACILITIES MAINTENANCE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FAMILY SUCCESS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ADMINISTRATION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

RISK MANAGEMENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Broward County, Florida – Fiscal Year 2021 Recommended Operating Budget

BROWARD COUNTY BUDGET-IN-BRIEF

TABLE OF CONTENTS

County Administrator's Budget Message

1

FY21 Budgeting Process

6

Overview of FY21 County Budget

7

FY21 Revenues

11

Overview

 

Property Taxes

 

Fees & Charges

 

Sales Tax

 

State Revenue Sharing

 

Gas Taxes

 

Fund Balance

 

FY21 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

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#"!$ %%!"!

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BROWARD COUNTY BUDGET-IN-BRIEF

FISCAL YEAR 2021 RECOMMENDED BUDGET MESSAGE

To: Board of County Commissioners

July 15, 2020

INTRODUCTION

As I write to you today to recommend a budget for FY21, Broward County faces an unprecedented series of challenges, an unfavorable fiscal climate over the next few years, and a level of uncertainty that makes budgeting and managing resources very difficult. Essentially, we are five months into the COVID-19 pandemic with no reliable guidance on its short term, let alone, long-term impact on our economy and finances. Consequently, caution and flexibility must be the goals of this budget. The Federal government’s assistance through the CARES Act has been valuable to allow some direct help to our residents, but it will clearly not be enough unless more is done, given there appears to be no end in sight.

Broward’s Economy

Our major economic engines have faced an unprecedented change in activity since the pandemic struck South Florida. While past events such as 9/11 drastically affected air travel, the pandemic has led to an almost total cessation in air travel beginning in April, and the length and pace of the recovery is slow and very uncertain. The budget for the Aviation Department contained in this recommendation assumes that passenger levels in FY21 will be about 60% of the level in 2019, but I caution the Commission that it is very likely that adjustments and amendments will be needed as events develop and the path of the air market recovery becomes more clear. The Aviation Department budget eliminates all vacant County positions at the airport and incorporates adjustments to the BSO contracts to reflect the lower level of activity assumed in FY21. The aviation budget also incorporates $135 million in federal assistance through the CARES Act to help mitigate losses for the current year and FY21.

The efforts of the County Commission to focus on a balanced portfolio for Port Everglades (Cargo, Cruise and Petroleum) has somewhat paid off. The Port is not dependent on any one sector. The fact that all cruise traffic will not resume until at least mid-September, and perhaps later, means that one third of the Port’s overall business is highly uncertain for FY21. The budget for Port Everglades for FY21 incorporates a forecasted level of cruise revenue of about half the level that would have been expected otherwise, and defers a number of capital projects that would normally have been funded by the Port from current revenues.

The hotel, travel and convention business in Broward County has been devastated by the pandemic, with hotel stays almost completely reduced during April, and building up only slowly since then. Additional increases in the number of positive cases of infection will obviously affect people’s willingness to visit South Florida, and so the County is focused intently on tailoring public health measures and supporting compliance to achieve the delicate balance of promoting public health while allowing business to recover. For FY21, these impacts are assumed to reduce the Tourist Development Tax revenues by one half, and the budget proposes to mitigate this by reductions in vacant positions at the CVB, using 50% of the reserve fund that the Commission has provided for just these situations, and deferring for one year funding such as the annual $7 million for future beach projects. This will not affect the current beach renourishment project underway.

Broward County, Florida – Fiscal Year 2021

1

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BROWARD COUNTY BUDGET-IN-BRIEF

Broward County Transit has also been greatly impacted by the pandemic, with ridership much lower as many of those employed are working from home and as unemployment has affected so many people. The cost of providing service has sharply increased, with additional costs for Personal Protective Equipment (PPE) and enhanced sanitation of buses. The Federal Transit Administration has provided $78 million of funding through the CARES Act to assist transit agencies nationwide manage these costs and revenue challenges, and these funds are being used to support both the FY20 and FY21 budgets.

The pandemic has affected some of the County’s dedicated funding streams and the activities that use them to provide services for County residents. The revenue from gas tax and sales tax has dropped dramatically with lower economic activity in April and May. The County highway programs that use these funds have had allocations adjusted for ongoing maintenance and 10 vacant positions eliminated to address the revenue loss that has been projected.

For the County’s General Fund, the economic outlook for the next few years is both unfavorable and uncertain. Due to the economic effects of the pandemic, a number of General Fund revenues are in decline for FY21, and the uncertainty in this fiscal year extends to FY22 as well, since the path of the economic environment will depend largely on how and when the pandemic’s impact finally ends. For FY21, General Fund revenues are affected by lower sales tax revenues (forecast at this point to be $15 million less), lower Parks fees and charges, much lower interest earnings given that interest rates are near zero, reduced parking revenue both at Governmental Center East and the Courthouse, and lower court-related revenues. Overall, General Fund revenues in FY21 are proposed to be $1.407 billion, up 1.4% from FY20, reflecting a slightly optimistic view. Note that the Federal CARES Assistance for State and Local Governments of $340 million has already been appropriated in FY20 as a mid-year grant.

For FY22, greater uncertainty exists regarding sales tax and other non-ad valorem taxes since these revenues follow the general level of economic activity and residents’ incomes and employment levels. For ad valorem taxes, residential home and condo values will depend on how the real estate market reacts to the short and medium-term impacts of the pandemic, with tax assessment levels for FY22 depending on estimated values on December 31, 2020. For commercial properties, the assessment level and overall change is very uncertain, since the pandemic’s impacts on commercial activity has been dramatic, and changes such as the extent and duration of work-from-home trends will affect both demand for office space but also the use of restaurants and shops that have relied on daily commuters for much of their business in the County’s many business center areas.

Because of these unfavorable trends for FY21, and the uncertainty for FY22 and beyond, this recommended General Fund budget is very tight, with only a few critical supplements. In addition, while revenues are unfavorable, the General Fund budget has also had to deal with unfavorable expenditure trends. Firstly, the state has increased retirement contributions for County employees by almost one-fifth, going from 8.47% of salary to 10% for FY21. This change costs millions on an annual basis. Secondly, the County’s self-insured health costs have been growing, and employer contributions for FY21 have been increased by 15% to provide sufficient funds and reserves for FY21, while we continue to look for ways to reduce costs and maintain quality. This FY21 budget also includes funding to implement the Living Wage health care differential on January 1, 2021, part of the $5 million increase in the General Fund cost of County contracts, primarily in the Facilities Management Division. The change in overall General Fund recommendations for appropriations is 2.2% over FY20.

To manage much of this uncertainty, I have taken measures to limit expenditure commitments in FY20 and in this recommended FY21 budget. All requests for replacing vacant positions are being reviewed centrally to ensure that only the most essential positions are replaced. In this recommended budget, 218

2

Broward County, Florida – Fiscal Year 2021

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BROWARD COUNTY BUDGET-IN-BRIEF

positions have been eliminated that cannot be budgeted with the current reduced level of resources, or 3.4% of the number previously authorized. The anticipated expansion of bus service that was planned before the pandemic has been indefinitely postponed and 131 positions related to that expansion have been eliminated. The airport will eliminate 73 positions that are not funded in the FY21 budget, and a balance of 14 other positions that have insufficient funds have been eliminated across the County. While FY21 is overall a budget of retrenchment and conservatism, the County is able to move on a number of important issues where revenues are less impacted or other funding sources exist:

This budget presents the first five-year plan for use of Transportation Surtax funding. While this framework will evolve each year as planning and priority-setting continues, funding is proposed to move forward with a number of transitway corridors, upgrades to several highways, and other investments to Create Connectivity, Relieve Traffic Congestion, Improve Transit Service (including Community Shuttles and Paratransit), and Expand the Availability of Multimodal Transportation;

Continuing the efforts begun in FY18, FY19 and FY20 that added $5 million each year of non- recurring funding, in FY21 $2.8 million of recurring funding is added for affordable housing and $2.8 million for redevelopment projects, funded from expiring CRA districts;

In anticipation of the new radio system being fully operable in FY 21, three additional IT specialist positions are added to the County’s Regional Emergency Services and Communications staff to support essential public safety communication computer systems; and

Funding is included in FY21 for the final year of a three-year investment in a new mass appraisal computer system for the Broward County Property Appraiser.

OVERVIEW OF TOTAL PROPOSED BUDGET

The total proposed budget for FY21 is $5.402 billion, which encompasses all tax-supported and non-tax supported funds. Below is the comparison to the revised FY20 budget:

 

FY 2020 Revised

FY 2021 Proposed

 

Budget

(Millions)

(Millions)

Difference

Operating Budget

$3,481.7

$3,395.9

$(85.8)

Capital Budget

$1,595.1

$1,361.0

(234.1)

Debt Service Budget

739.5

645.3

(94.2)

Total

$5,816.3

$5,402.2

$(414.1)

 

 

 

 

Overall, the total proposed budget is lower than FY20 by $414.1 million or 7%, with operating budgets greatly reduced for Port Everglades and Broward County Transit, and programs supported by the Tourist Development Tax. Operating budgets in total are proposed lower by $234.1 million, debt service lower by $94.2 million due to recent refinancings, and capital budgets for FY21 down by $234.1 million (with reductions to the General Capital Funds, Airport and Port Everglades offset by an increase for Transportation Surtax funded projects). General Fund operating budgets (constitutional officers and county agencies), excluding reserves, increase by $26.8 million, or 2.2% of the revised FY20 Budget.

Broward County, Florida – Fiscal Year 2021

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BROWARD COUNTY BUDGET-IN-BRIEF

FY21 PROPOSED PROPERTY TAX SUPPORTED BUDGET

The tax roll as of July 1st for FY21 increases 5.3 percent compared to the roll used for the adopted FY20 budget. Property taxpayers will not see an increase in their County-levied millage rate as a result of this budget. However, homesteaded properties are expected to see increases in tax bills of 2.3% due to “Save our Homes.” 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 proposed budget incorporates the following changes within the overall unchanged total millage rate:

Budget

FY20 Rate

FY21 Proposed Rate

Difference

 

 

 

 

 

 

General Fund

5.2904

5.2904

 

0

General Capital Outlay

0.1974

0.2095

0.0121

General Obligation Debt

0.1812

 

0.1691

<0.0121>

Total

5.6690

 

5.6690

 

0

 

 

 

 

 

 

The proposed 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 recommended budget includes a $44.3 million allocation for FY21. 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/ crime lab, South regional courthouse, 911 answering facility, new facility for the Supervisor of Elections and the replacement of the Broward County Government Center. Other forms of financing will need to be used, and the total estimated cost of these major projects in FY22 to FY25 is currently about $1.5 billion. The County’s level of General Obligation debt per capita is projected to be under $59 in FY21, down from $74.21 in FY20 and significantly lower than 2005’s level of $350 per capita. Debt service is projected to be about 0.05% of assessed values in the County in FY21.

CONCLUSION

We are still very much in the midst of COVID-19 but there are a few hopeful signs of recovery ahead. While it is difficult not to be discouraged by the impacts of what we have experienced, we need to remain positive. We must stay the course. Every day brings us one day closer to a path back to a new normal.

Our comeback will not happen overnight. We are a tourism economy, and every single one of our economic engines, and thousands of businesses large and small that support them have taken a heartbreaking blow. Amid that sadness, there are good things happening. Thanks to the resilience and commitment to public service of thousands of County employees, the business of County government is continuing.

4

Broward County, Florida – Fiscal Year 2021

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BROWARD COUNTY BUDGET-IN-BRIEF

ξOur parks, while still partially closed to the public, are open for passive use and several are hosting test collection sites, food distribution sites, or emergency distribution centers providing critical supplies to first responders.

ξOur libraries have opened walk-up, drive-up services, but continue to experience record use of e- books and other digital services. Librarians have used Creation Stations to make masks for first responders and are engaging out-of-school children with online storytime videos.

ξOur buses are rolling, providing vital transportation to those who depend on it.

ξOur emergency management team is coordinating emergency response through our activated ESFs and with our municipal, state and local community partners.

ξOur purchasing division is working tirelessly to track down and purchase needed supplies and personal protective equipment (PPE).

ξFacilities management is working to keep our buildings clean and sanitized.

ξOur Call Center is fielding thousands of inquiries from residents on the COVID-19 hotline, including questions about testing and testing locations. Call takers are accepting reports of violations of local emergency orders, which is mapped and posted in a public-facing dashboard. Code enforcement officers are working with municipalities to investigate the thousands of complaints received and issuing warnings and citations as appropriate.

ξHuman services staff is organizing collaborative efforts to get food to our most vulnerable residents and elderly who may be sick or homebound, and ensure people experiencing homelessness can find a safety net for their basic needs.

ξWhile this crisis has brought out the best in many, it has also resulted in increases in number of victims of sexual assault, domestic violence, substance abuse and suicide. Our dedicated health and medical staff are making lifeline services available for residents, at their most vulnerable time.

ξThe County Commission approved the Cultural Division's awarding of a one-time grant to arts and cultural nonprofits, which will help to preserve jobs in Broward County's arts community.

ξThe Office of Economic and Small Business Development is providing technical assistance and support to help small businesses get the resources they need to get back on their feet.

ξDespite everything, Animal Care managed to adopt more than 1,500 animals through a new online adoption service, and many other services such as permitting, licensing and revenue collection are offered online.

Bertha Henry Signature

Broward County, Florida ± Fiscal Year 2021

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BROWARD COUNTY BUDGET-IN-BRIEF

FY21 BUDGETING PROCESS

The Board of County Commissioners has consistently balanced the demands for services with the need for responsible stewardship of public funds. Budget background information, tax-roll projections, and the impact of the coronavirus pandemic and its effects on Broward’s businesses, families and economy were discussed by the Board of County Commissioners at a budget workshop on June 2nd. A second budget workshop on June 18th focused on property taxes, sales taxes, and other General Fund revenue sources, as well as the Sheriff and Property Appraiser’s budgets. Direction and priorities from the workshops assisted the County Administrator in formulating this FY21 Recommended Budget.

The County Commission plans to hold additional workshops in August to reassess the current budgetary environment and to provide direction that will be used to finalize the budget and tax rates, which will be adopted after holding two public hearings in September.

6

Broward County, Florida – Fiscal Year 2021

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BROWARD COUNTY BUDGET-IN-BRIEF

OVERVIEW OF FY21 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/Management

Contractor Licensing

Records Documents

 

Fleet Services

 

 

 

 

Convention Center

Redevelopment

Municipal Services

GIS Services

 

 

 

 

Consolidated Dispatch

Regional Communications

Code Enforcement

Human Resources

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 2021

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Pie chart of major expenditure types

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:

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.

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Broward County, Florida – Fiscal Year 2021

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BROWARD COUNTY BUDGET-IN-BRIEF

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

Broward County, Florida – Fiscal Year 2021

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BROWARD COUNTY BUDGET-IN-BRIEF

Debt Service (Millions)

Aviation Bonds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

407.0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Water and Wastewater Bonds

 

 

 

 

 

 

 

90.4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Port Everglades Bonds

 

 

 

 

 

 

63.7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2010 and 2017A Courthouse

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

25.9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Refunding Bonds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2007B/2012 Parks/Land

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23.4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Preservation GO Ref. Bonds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2006B and 2016 Civic Arena

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22.3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Refunding Bonds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2007A Libraries GO Refunding

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12.0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bonds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2018 Refunding Revenue Note

 

0.6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$0

$100

$200

$300

$400

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 FY20 to FY21.

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Broward County, Florida – Fiscal Year 2021

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BROWARD COUNTY BUDGET-IN-BRIEF

FY21 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 specifically 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 FY21 budget is supported by $1,197.8 million in Countywide property taxes, or 22 percent of total revenue.

Property Taxes

In FY21, “overall” Countywide property tax revenue increases $60.1 million when compared to the FY20 adopted budget and $69.5 million when compared to the final amount of taxes levied in FY20 due to declines in the tax roll that have occurred since last July. These taxes are allocated to three separate funds:

 

FY 20

FY 20

FY 21

Fund (dollars in millions)

Adopted

Actual

Recommended

Taxes

Taxes Levied

Taxes

General Fund

$1,061.7

$1,052.9

$1,117.8

Voter Approved Debt Service

$36.4

$36.1

$44.3

Capital Outlay Fund

$39.6

$39.3

$35.7

Total

$1,137.7

$1,128.3

$1,197.8

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 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

Broward County, Florida – Fiscal Year 2021

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BROWARD COUNTY BUDGET-IN-BRIEF

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 recommended FY21 total millage rate of 5.6690.

Homestead Property with “Save Our Homes” Differential (based on the State-mandated 2.3% percent maximum increase in assessed value to the average for FY21 in Broward County)

 

FY20

FY21

Taxable Value

$174,390

$178,900

Property Taxes

$989

$1,011

Change if same home as FY20

 

$22

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

 

FY20

FY21

Taxable Value

$255,200

$268,200

Property Taxes

$1,447

$1,520

Change FY20 to FY21

 

$73

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 just less than 55% of the state limit for FY21. The following chart shows the Countywide operating and voted debt service millage rates since FY11:

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Broward County, Florida – Fiscal Year 2021

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BROWARD COUNTY BUDGET-IN-BRIEF

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 FY11 including the decline and rise in property values during the recession:

Broward County, Florida – Fiscal Year 2021

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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 5.3% 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 1.3% increase in the FY21 tax roll over the current year.

The fact that we levy $1,197.8 million in Countywide taxes in FY21 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.

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Broward County, Florida – Fiscal Year 2021

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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 FY21: General Fund programs ($58.4 million); transportation operations divisions ($14.0 million); and Broward Municipal Services District (BMSD) emergency medical and fire protection services ($0.6 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 to $86.1 million and $85.6 million in FY19. The County had budgeted for a slight decrease in FY20, however the COVID-19 pandemic severely affected businesses, sales, and consequently sales taxes beginning in the spring of 2020. In this FY21 Recommended Budget, $73.0 million is forecast for sales tax revenues, a decline of about 15%, with the effects of the COVID-19 pandemic expected, at this point, to persist throughout the next fiscal year. The following chart illustrates the historical trend:

Broward County, Florida – Fiscal Year 2021

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BROWARD COUNTY BUDGET-IN-BRIEF

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 FY21, $28.6 million will support General Fund Countywide Programs. The remaining $0.2 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 until the COVID-19 pandemic affected businesses and consequently sales tax receipts throughout the state. The following chart illustrates the historical trend:

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Broward County, Florida – Fiscal Year 2021

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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:

Seventh Cent (County) Gas Tax ($5.7 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.

Constitutional Gas Tax ($13.5 million) - This two-cent gas tax is allocated to road construction and maintenance projects.

The Original Local Option Gas Tax ($25.9 million) – This six-cent gas tax primarily supports Transit operations.

The Ninth Cent Gas Tax ($7.4 million) - This one-cent gas tax primarily supports Transit operations.

The 1994 Local Option Gas Tax ($9.0 million) – This three-cent gas tax is primarily allocated for Transit operations.

The 1998 Local Option Gas Tax ($5.1 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.

The 2000 Local Option Gas Tax ($4.6 million) - This one-cent gas tax primarily funds Transit services.

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 2021

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BROWARD COUNTY BUDGET-IN-BRIEF

FY21 APPROPRIATIONS

The following sections describe changes to budgeted appropriations from FY20 to FY21.

Debt

Service

12%

Capital

Operating

25%

63%

OPERATING BUDGET HIGHLIGHTS

The total Operating Budget for FY21 has decreased by $85.8 million or 2 percent from the FY20 budget. Specific highlights for the General Fund, Special Purpose, Enterprise Funds and Broward Municipal Services District budgets are summarized below.

General Fund

(FY21 Budget – $1,406,603,460) Appropriations increase approximately

$18.9 million or 1.4 percent, primarily attributable to the net increase in the property tax roll and other revenues. For the County’s General Fund, the economic outlook for the next few years is both unfavorable and uncertain. Due to the economic effects of the pandemic, a number of General Fund revenues are in decline for FY21, and the uncertainty in this fiscal year extends to FY22 as well, since the path of the economic environment will depend largely on how the pandemic’s impact finally ends.

Because of these unfavorable trends for FY21, and the uncertainty for FY22 and beyond, this recommended General Fund budget is very tight, with only a few critical supplements. In addition, while revenues are unfavorable, the General Fund budget has also had to deal with unfavorable expenditure trends. Firstly, the state has increased retirement contributions for County employees by almost one-fifth, going from 8.47% of salary to 10% for FY21. This change costs millions on an annual basis. Secondly, the County’s self-insured health costs have been growing, and employer contributions for FY21 have been increased by 15% to provide sufficient funds and reserves for FY21, while we look at ways to reduce costs and maintain quality. This FY21 budget also includes funding to implement the Living Wage health care differential on January 1, 2021, part of the $5 million increase in the General Fund cost of County contracts, primarily in Facilities Management Division.

To manage much of this uncertainty, the County has taken measures to limit expenditure commitments in FY20 and in this recommended FY21 budget.

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Broward County, Florida – Fiscal Year 2021

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BROWARD COUNTY BUDGET-IN-BRIEF

Major Special Purpose Funds

The FY21 budget includes special purpose and special revenue funds. The following major funds comprise the majority of the total of all special purpose funds.

Building Code Services – Special Purpose Fund (FY21 Budget - $14,806,820)

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 decreased by approximately $6.9 million in FY21 primarily due to reductions in reserves in order to be in compliance with newly passed HB447, which limits the amount of reserves agencies that perform building inspections can have.

Licensing, Elevator and Regulatory (FY21 Budget - $11,406,780)

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, and tree trimming. These regulatory programs are primarily funded by license revenues and fund balance from prior years. The budget for FY21 remains approximately the same as for FY20.

Transit Operating (FY21 Budget - $135,275,210)

The FY21 Transit operating budget decreases approximately $51 million compared to the FY20 budget. However, in FY21 a total of $35.9 million in CARES Act funding is budgeted as reallocations in the operating fund. When considering the total change to the Transit operating fund it is a decrease of approximately $15 million, largely due to the postponement of the originally planned FY20 service increase. Transit is also budgeted for $32,963,980 of other funds for capital projects in FY21.

Transportation Surtax Capital (FY21 Budget - $752,231,780)

The program in FY21 funds core operating expenses for administering the program; Public Works projects including adaptive signal control, mast arms, bike lanes, sidewalks, street lighting, school zones, road capacity expansion, bridges, drainage, greenways and corridor delivery. Transit projects funded include bus shelters; a new maintenance facility; a downtown intermodal center; rail system planning; bus rapid transit planning; information technology and security enhancements; and paratransit and community shuttle vehicle acquisition. Surtax revenues fund Transit existing service; existing and expansion community shuttle service; as well as an allocation for municipal capital projects.

Broward County, Florida – Fiscal Year 2021

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BROWARD COUNTY BUDGET-IN-BRIEF

Federal and State Grants (FY21 Budget - $72,702,710)

The federal and state grant fund is comprised of the County's most significant recurring grants. In FY21, these appropriations have increased by approximately $8.0 million in comparison to the FY20 budget.

Greater Fort Lauderdale Convention & Visitor's Bureau (FY21 Budget - $29,751,260)

In FY21, $4.8 million, approximately one-half of the fund’s FY20 modified reserves, is appropriated as one-time funds to support events that enhance Broward County as a tourist destination in domestic and foreign markets. This is done to partially offset the approximate $7.5 million reduction to the Convention Center & Visitor’s Bureau’s personnel and marketing, advertising, and promotion budgets that resulted from the anticipated loss of available revenue from tourist development taxes in FY21 due to the COVID-19 pandemic.

Convention Center (FY21 Budget - $7,963,540)

The Convention Center’s operating budget decreases approximately $10.1 million in FY21. Approximately, $5.9 million of the decrease is due to a decrease in reserves and the one-time nature of a previously budgeted transfer. The remaining $4.2 million decrease is a result of the Convention Center remaining temporarily closed throughout FY21 as work proceeds on the Convention Center expansion project.

Homeless Services Fund (FY21 Budget - $17,280,930)

The Homeless Services Fund is supported in whole by a transfer from the General Fund. The FY21 appropriation increased by approximately $0.4 million from FY20, primarily as a result of increased costs with the South Homeless Assistance Center agreement to provide for 30 overnight beds.

E-911 Fund (FY21 Budget - $32,526,840)

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 FY21 appropriations are increasing by approximately $2.6 million primarily due to an increase in reserves held for future capital projects and an increase in the transfer to the General Fund.

BSO - Fire Rescue Contracts Fund (FY21 Budget - $145,534,180)

This fund reflects the resources associated with providing municipal level fire rescue services to numerous municipalities and County agencies. The fund is primarily supported with contract revenues from the cities of Cooper City, Dania Beach, Deerfield Beach, Hallandale Beach, Lauderdale Lakes, Pembroke Park, West Park, Weston, the Aviation Department, and Port Everglades. Broward Municipal Services District area taxes and assessments fund services in the remaining BMSD neighborhoods. The budget increases by approximately $16.1 million in FY21 primarily due to the addition of a contract with Hallandale Beach and normal increases in

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Broward County, Florida – Fiscal Year 2021

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BROWARD COUNTY BUDGET-IN-BRIEF

personnel services costs, such as salary adjustments and increases and decreases in fringe benefits, in the existing contracts. These increases are partially offset by decreases in the contracts with the Aviation Department and Port Everglades.

BSO – Law Enforcement Contract Services Fund (FY21 Budget - $253,972,030)

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 fund is primarily supported by contract revenues from the cities of Cooper City, Dania Beach, Deerfield Beach, Lauderdale Lakes, Lauderdale-by-the-Sea, North Lauderdale, Oakland Park, Parkland, Pompano Beach, Tamarac, West Park and Pembroke Park as well as the Aviation Department and Port Everglades. The budgeted appropriations for the fund represent an increase of approximately $6.1 million compared to FY20. The increase in FY21 is primarily due to the addition of 18 positions in the contract with Pompano Beach; normal increases in personnel services costs, such as salary adjustments and increases and decreases in fringe benefits; and an increase in the transfer to the General Fund to fund BSO’s administrative functions. These increases are partially offset by decreases in the contracts with the Aviation Department and Port Everglades.

Enterprise Operating Funds

The FY21 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 (FY21 Budget - $450,809,310)

The Aviation Department's operating budget decreased by $15.3 million to $299.6 million due to a $12 million decrease in BSO law enforcement and fire rescue services; an $11.3 million decrease for shuttle services; a $7.4 million decrease in services impacted by a reduction in passenger activity; a $6.1 million decrease resulting from improvements to the employee screening process and the reduction of 73 vacant positions as a cost savings measure; a $1.2 million decrease from the postponement of a mitigation program; and a $23 million increase in reserves, with the remaining variance resulting from normal changes. The transfer from aviation operations to capital and debt service in FY21 is $211.2 million.

Water and Wastewater (FY21 Budget - $150,610,150)

The FY21 operating budget decreases from FY20 by $7.7 million to $115.6 million primarily due to changes in the Division’s internal cost allocation. There are no increases to retail rates for water and sewer customers in FY21, wholesale fees paid by other utilities increase 1.6% due to increased operating costs, and the rate paid by utilities receiving regional raw water services increases 2.8% due to increased operating costs and decreased flows. The transfer from water and wastewater operations to capital and debt service in FY21 is $35 million.

Broward County, Florida – Fiscal Year 2021

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BROWARD COUNTY BUDGET-IN-BRIEF

Solid Waste Fund (FY21 Budget - $60,620,270)

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 Solid Waste programs, the eventual closure of the Broward County Landfill and Ash Monofill, and the potential future demolition of the South Resource Recovery Plant. The FY21 budget increases by a net of $4.6 million primarily due to changes in reserves.

Port Everglades (FY21 Budget - $129,039,320)

Port Everglades earns revenue from petroleum, container, cruise, bulk and break bulk cargo, real estate, and parking for cruise passengers. The operations budget is $123.9 million. The transfer from port to capital is $5.1 million and debt service in FY21 is forecast to be $63.7 million.

Broward Municipal Service District Operating Funds

The Broward County Board of County Commissioners provides municipal services to the residents of the Broward Municipal Service District (BMSD), which is the unincorporated area. The BMSD population fluctuated until the late 1990s when annexations resulted in a significant decrease in population as many neighborhoods joined surrounding Cities.

Providing services to the Broward Municipal Service District is challenging due to the fact that the service area is primarily three small “pockets" as shown on the following map:

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Broward County, Florida – Fiscal Year 2021

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