Fiscal Year 2022
Recommended Budget-In-Brief
Board of County Commissioners
Nan H. Rich
Commissioner, District 1
Mark D. Bogen
Commissioner, District 2
Michael Udine
Vice-Mayor, District 3
Lamar P. Fisher
Commissioner, District 4
Steve Geller
Mayor, District 5
Beam Furr
Commissioner, District 6
Tim Ryan
Commissioner, District 7
Barbara Sharief
Commissioner, District 8
Dale V.C. Holness
Commissioner, District 9
Bertha Henry
County Administrator
Norman S. J. Foster
Director, Office of Management and Budget
FISCAL YEAR 2022
RECOMMENDED BUDGET-IN-BRIEF
The Recommended Broward County Budget provides Broward County residents, and the Board of
County Commissioners, with a funding plan for FY22. 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 FY22 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 FY22-26 Recommended Capital Program provides detailed information on all
construction and other capital and infrastructure projects programmed for FY22-26. 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.
Office of
Management and Budget
Norman S. J. Foster, Director
Jennifer Steelman, Assistant Director
STAFF
Elijah J. Anderson
Jessica Cheung
Elise Cooper
Michael Cotton
Boyd Glover
William Hodge Hermann
Lisa Horn
Samuel Ling
David MacKenzie
Jeremy McCann
Carlos Mondesir
Nohelia Orozco
Patrick Picard
Emily Pope
Angel Wong
SunJin Zanker
FINANCE
OPERATIONS
OPERATIONS
PLANNING
HIGHWAY CONST.
& ENGINEERING
SEAPORT PLANNING &
ENGINEERING
FAMILY SUCCESS
ADMINISTRATION
RISK MANAGEMENT
RECORDS, TAXES &
TREASURY
PURCHASING
ANIMAL CARE
PORT EVERGLADES
ADMINISTRATION
FACILITIES
MAINTENANCE
AVIATION
BUSINESS &
PROPERTIES MGMT.
AIRPORT EXPANSION
PROGRAM
FINANCE
ADMINISTRATION
MAINTENANCE
FINANCE &
ADMINISTRATIVE SERV.
ACCOUNTING
ENTERPRISE
TECHNOLOGY SRVS.
TRANSPORTATION
ADMINISTRATION
CAPITAL IMPROVEMENT
PROJECTS
HUMAN RESOURCES
CAPITAL PROGRAM
RAIL
OPERATIONS
PARATRANSIT
SERVICE & STRATEGIC
PLANNING
FLEET
JUDICIARY
ELECTORATE
COUNTY COMMISSION
NINE MEMBER BOARD
COUNTY
ADMINISTRATOR
ELECTIONS
SUPERVISOR
PROPERTY
APPRAISER
COUNTY AUDITOR
COUNTY ATTORNEY
SHERIFF
GOVERNMENTAL STRUCTURE OF BROWARD COUNTY
Broward County, Florida – Fiscal Year 2022
Recommended Operating Budget
GREATER FORT LAUDERDALE
CONVENTION & VISITORS BUR.
DEPUTY
COUNTY ADMINISTRATOR
OFFICE OF ECONOMIC &
SMALL BUS. DEVELOPMENT
OFFICE OF
PUBLIC COMMUNICATIONS
PUBLIC WORKS
FACILITIES
MANAGEMENT
HIGHWAY &
BRIDGE MAINTENANCE
CONSTRUCTION
MANAGEMENT
TRAFFIC ENGINEERING
WATER &
WASTEWATER SERV.
SOLID WASTE &
RECYCLING SERVICES
PARKS &
RECREATION
CULTURAL
LIBRARIES
OFFICE OF
MANAGEMENT & BUDGET
HUMAN SERVICES
BROWARD ADDICTION
RECOVERY CENTER
ELDERLY &
VETERANS SERVICES
OFFICE OF MEDICAL
EXAMINER & TRAUMA SRVS.
RESILIENT ENVIRONMENT
BUILDING CODE
URBAN PLANNING
HOUSING FINANCE
PLANNING COUNCIL
OFFICE OF THE
INSPECTOR GENERAL
REGIONAL EMERGENCY
SERVICES & COMMUNICATIONS
ENVIRONMENTAL
PERMITTING
ASSISTANT
COUNTY ADMINISTRATORS
CONSUMER
PROTECTION
NATURAL
RESOURCES
COMMUNITY
PARTNERSHIPS
(Children, Homeless and
Health Care Services)
CRISIS INTERVENTION
SUPPORT DIVISION
MOBILITY ADVANCEMENT
PROGRAM
Recommended Budget FY22
Table of contents
Fiscal Year 2022 Recommended Budget Message 1 __________________________________
FY22 BUDGETING PROCESS 7 ___________________________________________________
OVERVIEW OF FY22 BUDGET 8 __________________________________________________
FY22 REVENUES 10 ___________________________________________________________
Overview 10 ______________________________________________________________
Property Taxes 11 __________________________________________________________
Fees and Charges 14 ________________________________________________________
Sales Tax 14 ______________________________________________________________
State Revenue Sharing 15 ____________________________________________________
Gas Taxes 16 ______________________________________________________________
Fund Balance 16 ___________________________________________________________
FY22 APPROPRIATIONS 17 _____________________________________________________
Operating Budget Highlights 17 _______________________________________________
General Fund 17
Major Special Purpose Funds 18
Enterprise Operating Funds 20
Broward Municipal Service District Operating Funds 21
Capital Outlay Budget 24 ____________________________________________________
Capital Outlay Funds 24
Enterprise Capital Funds 25
Other Capital Funds 26
DEBT SERVICE BUDGET 29 ___________________________________________________
APPENDIX 31 ________________________________________________________________
BROWARD COUNTY DEMOGRAPHIC INFORMATION 33 ______________________________
CONSOLIDATED FUND SUMMARY 34 ____________________________________________
MILLAGE COMPARISON 37 ___________________________________________________
TEN YEAR MILLAGE HISTORY 38 _______________________________________________
CHANGES IN AUTHORIZED POSITIONS 39 _______________________________________
GLOSSARY OF TERMS 40 _____________________________________________________
Note on federal COVID-19 financial assistance 45_________________________________
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Fiscal Year 2022 Recommended Budget Message
To: Board of County Commissioners July 15, 2021
INTRODUCTION
What a difference a pandemic makes! With the emergence of COVID-19, Broward County
residents faced a year of unprecedented threats to their personal health and wellbeing.
Thousands died from the virus, and thousands more were ill. The pandemic disrupted our
economy and changed the way we live in dramatic ways. Still, there is reason for optimism.
The decisions made by many of our residents, businesses, elected and public officials, including
the federal and state governments, laid a foundation for recovery. As of this writing, the
County’s overall vaccination rate of 66% exceeds that of the state thanks to the relentless
pursuit of our partners, most notably Broward’s Florida Department of Health. We still have a
way to go but this effort played a huge role in our recovery.
The budget for Fiscal Year 2022, the last I will have the privilege to present to you, includes and
reflects our collective efforts to “Build Broward Back Better.” It proposes important new
investments and initiatives to continue strengthening our economy and assist our residents in
getting back on their feet such as:
Programs
• $25 million for affordable housing with the possibility of additional support through the
American Rescue Plan Act for qualifying projects that produce affordable housing to increase
the supply of affordable and high-quality living units, building stronger communities through
investments in housing and neighborhoods;
• New job creation through promoting the film industry in Broward, investing in facilities and
operations to attract productions to the County;
• Funding for important environmental studies, with up to $1 million in County funding to a
Waste Generation study, and $1 million for a resiliency review of County-owned facilities in
preparation for accessing the federal government’s infrastructure funding; and
• Continued focus, through an additional position with Broward County libraries, to digitize the
community’s history as recorded by area newspapers.
Projects
• Convention Center Expansion, with the West wing opening in October and the East wing
construction underway this year;
• Convention Center Headquarters Hotel, with foundation work starting and construction moving
forward this fall;
Recommended Budget FY22
1
• Terminal 5, a new passenger terminal for Fort Lauderdale-Hollywood International Airport, to
meet returning and growing passenger demand; and
• Three new Super Post-Panamax gantry cranes, in operation at Broward’s Port Everglades.
Constituent Services and Support
• $1 million for programs related to the Children’s Services Board; $1 million for a year-round
youth employment program; $1.575 million for additional permanent supportive housing; and
$1 million for a “Landlord Assurance Fund” in support of homeless housing;
• Support for our furry friends at Animal Care, including three new veterinarian-related
positions and one new administrative support position to enhance services; and
• Improved network security and software services, promoting better management of public
records requests, automated archiving of social media records, and music licensing.
THE ECONOMIC ENGINES
Airport
Air travel at Fort Lauderdale-Hollywood International Airport (FLL) has recovered strongly from
its lowest levels of activity in the summer of 2020, and passenger traffic is likely to exceed 2019
levels this fall. The FY22 Recommended Budget for Aviation restores priority services necessary
to meet the returning passenger demand. The capital budget, consistent with the Master Plan,
includes projects that will take FLL to the next level over the coming decade with significant
terminal investments and ground side improvements to enhance movement inside, as well as to
and from the airport. Broward County recognizes and appreciates the federal assistance provided
to help our Airport, airlines and vendors recovery from the devastating impacts of the pandemic.
Port Everglades
Cruise traffic at Port Everglades, I am happy to report, has restarted for summer 2021, after
more than a year of interruption. New health precautions and related measures taken by the
industry and our Port are intended to restore consumer confidence. We are optimistic that cruise
traffic will continue to grow in the coming months; and consequently the FY22 recommended
budget includes additional funding to support this anticipated return to service. We are eager to
solidify a new relationship with Disney Cruises.
While cruise revenues have represented about 35 percent of Port Everglades revenue in the
recent past, we have been steadily expanding our cargo operations. We expect to have more
than 1 million TEUs in the coming year. We commissioned three new Super Post-Panamax gantry
cranes in March 2021 to enhance the Port’s ability to handle larger ships more efficiently, and
the capital budget for FY22 proposes investments consistent with the Port’s Master Plan.
Unfortunately, the Army Corp of Engineers has not yet begun our long-awaited dredging project.
Recommended Budget FY22
2
Tourism, travel and hospitality industries
A pattern of recovery is also evident in our travel and hospitality industries. Hotel stays and
domestic travel fell substantially last summer, and international travel came to a complete halt.
The recovery has been impressive, with hotel traffic and restaurant business up sharply in 2021.
Hotel and accommodation activity is already back to 2019 levels.
Marketing of the Broward destination is back in full swing, and the FY22 Recommended Budget
reflects the resumption of travel by consumers. The Convention Center is nearly finished with
the west wing expansion and will open for business this fall. Most important, the east wing
expansion and Convention Center Headquarters Hotel projects will move into construction this
year, funded by a mix of Tourist Development Tax revenues or TDT-supported financing, bonding
backed by future hotel revenues, and use of federal aid for our planned expansions and
upgrades of tourism, travel and hospitality facilities that were delayed due to the pandemic.
Broward County Transit has also been greatly impacted by the pandemic, with ridership much
lower as unemployment rose and many of those employed were working from home. The Federal
Transit Administration passed three federal Acts to assist transit agencies across the nation in
managing pandemic costs and farebox revenue challenges. These federal funds were used in
FY20, and are being used to support the FY21, FY22 and FY23 budgets.
BROWARD COUNTY BUDGET – By the Numbers
Total Budget
The total proposed budget for FY22 is $6.73 billion, which encompasses all tax-supported and
non-tax supported funds. Below is the comparison to the revised FY21 budget:
Overall, the total FY22 recommended budget is higher by $1,394.4 billion, in part due to the
estimated $868 million in anticipated funding for the east portion of the Convention Center
expansion and the Convention Center Headquarters hotel projects, which will be financed and
enter the full construction phase during FY22.
Operating budgets increase by 5.6 percent, reflecting the return to more normal activity levels at
the airport, seaport and tourist agencies. Debt service increases by $77.1 million over FY21, of
which $58 million is Aviation-bond related. General Fund operating budgets (constitutional
officers and county agencies), excluding reserves, increase by $59.0 million, or 4.7 percent over
the revised FY21 Budget.
Recommended Budget FY22
3
Budget
FY 2021 Revised (Millions)
FY 2022 Proposed (Millions)
Difference
Operating Budget
3,358.4
3,546.0
187.6
Capital Budget
1,360.0
2,489.7
1,129.7
Debt Service Budget
616.1
693.1
77.1
Total
5,334.4
6,728.8
1,394.4
The economic recovery has improved the outlook for dedicated funding streams that support
investments and services that are used by County residents. The gas tax is recovering from the
low levels of summer 2020 and this budget includes higher levels of spending for road and
highway projects. Sales tax trends have improved steadily during 2021, supported by federal
direct payments to individuals that are partly responsible for strong retail sales nationally.
General Fund Budget
The outlook for the General Fund overall is better than a year ago, and the outlook for
employment and tax revenues is positive as the economy continues to recover. For FY22,
General Fund revenues are recovering. Overall, General Fund recurring revenues in FY22 are
proposed to be $1.342 billion, up 6.3 percent from FY21.
Property tax revenue for FY22, based on the July 1 tax roll, is up 5.0 percent over FY21 Adopted
Budget. Uncertainty exists over the assessments for commercial properties given the impact of
the recession, so 0.5 percent of forecast ad valorem taxes is proposed to be reserved in FY22 in
case value adjustment appeals reduce assessments. The real estate market for residential
properties continues to be strong in 2021 so assessments for FY23 can be anticipated to grow
further; however, there is uncertainty remains relating to commercial property assessments as
businesses recovers from the pandemic. Unfortunately, strong growth in residential values leads
to increased housing costs, which are already unaffordable for many of Broward’s residents.
Property taxpayers will not see an increase in their County-levied millage rate resulting from this
budget. However, homesteaded properties are expected to see increases in tax bills of 1.4% due
to the “Save our Homes” provision. County taxes comprise approximately one quarter of the
overall property tax bill. The debt service millage rate will fall slightly with a corresponding
increase in the general capital rate. This adopted budget incorporates the following changes
within the overall unchanged total millage rate:
The proposed capital millage rate is based on the goal of continuing to rebuild the “pay-as-you-
go” capital program supporting our infrastructure. This proposed budget includes a $49.5 million
allocation for FY22. 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
non-enterprise tax-supported assets to maintain, it is important that we continue to fund the
pay-as-you-go program with recurring revenue, based on a detailed asset management program
Recommended Budget FY22
4
Budget
FY21 Rate
FY22 Proposed Rate
Difference
General Fund
5.2904
5.2904
0.0
General Capital Outlay
0.2095
0.2230
0.0135
General Obligation Debt
0.1691
0.1556
-0.0135
Total
5.6690
5.6690
0.0
and national benchmarks. We continue to utilize fund balance, when available, to maintain a
responsible general capital program.
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
Forensic Science Center, EOC/PSAP campus, new facility for the Supervisor of Elections, South
Regional Courthouse, Main Library complex and the replacement of the Broward County
Government Center. Other forms of financing will be used, and the total estimated cost of these
major projects in FY22 to FY26 is currently estimated at $1.28 billion. The County’s level of
General Obligation debt per capita is projected to be $42.99 in FY22, down from $59 in FY21 and
significantly lower than 2005’s level of $350 per capita. Debt service is projected to be about
0.04 percent of assessed values in the County in FY22.
Preparing for a changed future
Florida voters changed the state constitution in 2020 and as a result, revenue collection
activities now undertaken by the County will transition to a new, elected Tax Collector in FY25. In
anticipation, $10 million is reserved on a recurring basis in FY22 – the expected revenue loss as
a result of the change. This $10 million reserve will be used in FY22 as a non-recurring
investment in film production facilities. Further, the voters approved what amounts to an
expanded role by the Clerk of Courts. The County is in discussions with the Clerk of Court
regarding this transition.
A note of special thanks
The recovery we have seen, and the further upswing we anticipate, would not have been
possible without the efforts of a wide range of County employees and partner agencies. Among
the most notable are the Florida Department of Health in Broward, Broward Sheriff’s Office and
numerous County agencies including Parks and Recreation, Human Services, Emergency
Management, Public Communications and Libraries. It took a team effort to make sure our
residents were informed about the pandemic, tested, vaccinated and received services to get us
to this point. And a team we are.
The County is especially appreciative of the Federal government for providing much needed
financial assistance to address the medical as well as the fiscal, business and individual needs of
the community because of the pandemic. The County has worked with the State and with
municipalities to use this aid in accordance with the purposes of the assistance, and the
economic recovery has been stronger and accelerated because of this federal assistance.
Respectfully submitted,
County Administrator
Recommended Budget FY22
5
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Recommended Budget FY22
6
FY22 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 budgets for the Property Appraiser and BSO were discussed at a budget
workshop on June 8th, together with commissioner requests and an overview the Coronavirus
Local Fiscal Recovery Fund federal assistance through the American Rescue Plan Act. A second
budget workshop on June 17th focused on a presentation by the Broward County Clerk of Court,
and an update on General Fund recommendations regarding Board Submissions and other
priority issues, including affordable housing. Direction and priorities from the workshops assisted
the County Administrator in formulating this FY22 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.
Note for FY22 only:
This FY22 Recommended budget includes a number of reorganizations, in Port Everglades,
Resilient Environment (proposed name for Environmental Protection and Growth Management
Department), and in County Administration with the reallocation of activities related to the
Grants Administration section. These reorganizations move positions and resources within these
three departments, to better align with future responsibilities. To facilitate comparison of the
FY22 budget request, the proposed changes to personnel and budgets within these departments
are shown for FY22, FY21 Revised, and FY20 Revised. Only one position is moved between
departments with these reorganizations, between County Administration and Finance and
Administrative Services.
Recommended Budget FY22
7
OVERVIEW OF FY22 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 these four categories:
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 (including Film Commission)
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.
Law Enforcement Services
Water and Wastewater Treatment &
Transmission
Libraries
Water Management
Medical Examiner Services
Recommended Budget FY22
8
Debt Service
10%
Capital
37%
Operating
53%
Broward County’s annual budget consists of the operating budget, capital budget and debt
service budget. 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.
Recommended Budget FY22
9
Operating ($Millions)
Elected/Judicial
Reserves &
Non-Departmental
Aviation
Finance
Public Works
Human Services
County Admin/
Commission
Libraries, Parks
and Cultural
Port Everglades
Transportation
Resilient Environment
Boards & Agencies
$0
$250
$500
$750
$1,000
$1,250
$81.8
$82.0
$90.3
$130.1
$133.6
$142.6
$162.9
$309.3
$352.5
$461.9
$485.3
$1,113.7
Capital ($Millions)
Transportation
General Government
Facilities and Equipment
Recreation, Tourism
and Environmental
Aviation
Water & Wastewater
Port Everglades
Community
Development
Broward Municipal Services
District Improvements
Public Safety/Judicial
$0
$250
$500
$750
$10.3
$12.6
$17.0
$58.4
$87.5
$117.3
$405.7
$603.2
$895.1
The Debt Service Budget provides for payment of principal and interest on revenue bonds and
general obligation (voted) bonds and the required reserves.
To understand the County Budget, it is necessary to view it from the perspective of both
revenues and appropriations. The next two sections describe how the budget is supported by
revenues and the major changes to appropriations from FY21 to FY22.
FY22 REVENUES
Overview
County services are funded with a variety of revenue sources. These sources include the
following: property taxes, miscellaneous taxes and assessments, federal and state grants, fees
and charges, interest income, fund balance, and other miscellaneous revenue sources. The
majority of these revenue sources are either committed to recurring programs, capital projects,
or to mandatory debt service reserves. These “committed” revenues represent “inflexible”
resources. These funding sources, by law, must be expended for specifically designated
purposes.
Generally, federal and state revenues have significant “inflexible components.” A considerable
portion of these funds represent revenue sources designated for various capital improvements,
such as airport expansion, port expansion, and transit projects. The remaining portion
represents federal and state revenue sources which are used for operating budget purposes.
Historically, the most flexible resource available to local governments has been the property tax.
Enterprise funds, which support some of the most expensive county services (such as the
airport, the port, and water/wastewater) are funded by their own designated revenues, while
Recommended Budget FY22
10
Debt Service ($Millions)
Aviation Bonds
Water and Wastewater Bonds
Port Everglades Bonds
2006B and 2016 Civic
Arena Refunding Bonds
2007B/2012 Parks/
Land Pres. GO Ref. Bonds
2010 and 2017A
Courthouse Refunding Bonds
2018 Refunding Revenue Note
$0
$150
$300
$450
$0.6
$16.0
$32.8
$35.1
$63.7
$90.3
$454.5
some of the most visible County services (such as law enforcement, libraries and parks) are
funded primarily with property taxes. The FY22 budget is supported by $1,257.8 million in
Countywide property taxes.
Property Taxes
In FY22, “overall” Countywide property tax revenue increases $60.0 million when compared to
the FY21 adopted budget and $69.9 million when compared to the final amount of taxes levied
in FY21 due to declines in the tax roll that have occurred since last July. These taxes are
allocated to three separate funds:
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 residential 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 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 FY22 total millage rate of 5.6690.
Homestead Property with “Save Our Homes” Differential (based on the State-mandated
1.4 percent maximum increase in assessed value to the average for FY22 in Broward County)
Other Residential Properties (based on the percent change in the average taxable value for all
residential properties)
Fund (dollars in millions)
FY 21 Adopted Taxes
FY 21 Actual Taxes Levied
FY 22 Recommended Taxes
General Fund
$1,117.8
$1,108.6
$1,173.8
Capital Outlay Fund
$44.3
$43.9
$49.5
Voter Approved Debt Service
$35.7
$35.4
$34.5
Total
$1,197.8
$1,187.9
$1,257.8
Recommended Budget FY22
11
FY21
FY22
Taxable Value
$268,200
$285,500
Property Taxes
$1,520
$1,618
Change FY21 to FY22
$98
FY21
FY22
Taxable Value
$186,100
$188,700
Property Taxes
$1,055
$1,070
Change if same home as FY21
$15
Once the amount of dollars needed to support the tax-supported budget is determined, there are
two factors that impact the amount of taxes for each property. The first factor is the millage rate
or property tax rate that, when applied to the tax roll, generates the necessary tax dollars to
support County operations. State law places a ten mill (ten dollars per thousand dollars of
taxable value) cap on local governments excluding voted debt service. Broward County is at
55.1% of the state limit for FY22. The following chart shows the Countywide operating and voted
debt service millage rates since FY12:
The second factor is the tax roll, which represents the total value of taxable property in Broward
County. The tax roll is determined by the Property Appraiser. The following chart illustrates the
changes in the tax roll since FY11 including the rise in property values since the Great recession:
Recommended Budget FY22
12
Millage Rates, FY12 - FY22
0.0
1.5
3.0
4.5
6.0
FY12
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
Countywide
Voted Debt
Total Taxable Property Value, FY11 - FY22 ($Billions)
0
25
50
75
100
125
150
175
200
225
FY11
FY12
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
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 3.6%
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 FY22 tax roll over the current year.
The fact that we levy $1,257.8 million in Countywide taxes in FY22 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.
• Not yet collected - Some taxpayers choose not to pay during the current tax year. 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.
Recommended Budget FY22
13
Uncollected Property Taxes, FY11 - FY21 (Percent Uncollected)
0%
2%
4%
6%
FY11
FY12
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
Discounts
Not yet collected
VAB Adjustment
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 FY22: General Fund programs ($71.3 million); transportation operations divisions ($17.0
million); and Broward Municipal Services District (BMSD) emergency medical and fire protection
services ($0.7 million). The amount used for emergency medical and fire protection services is
based on the amount of sales tax that the County receives based on the population of the BMSD,
which is the unincorporated area.
The County’s share of half-cent sales tax revenues increased steadily from $62.0 million in FY11
to $86.1 million in FY18. Half-cent sales tax revenues decreased slightly in FY19 and decreased
by an additional 9.3% in FY20 primarily due to restrictions meant to reduce the transmission of
COVID-19. Half-cent sales tax revenues have recovered substantially during FY21 and are now
forecasted at $87.3 million, compared to budgeted revenues of $73.0 million. In the FY22
Recommended Budget, $89.0 million is forecast for half-cent sales tax revenues, which is an
increase of 4.1% compared to FY19, the last full fiscal year prior to the COVID-19 pandemic. The
chart on page 15 illustrates the historical trend.
Recommended Budget FY22
14
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 FY22, $32.55 million will support
General Fund Countywide Programs. The remaining $0.26 million of the County’s share is
allocated to the Municipal Service District Fund to support BMSD services. State Revenue
Sharing revenue was approximately $22.2 million in FY11 and has increased steadily until the
COVID-19 pandemic affected businesses and consequently sales tax receipts throughout the
state. The following chart illustrates the historical trend:
Recommended Budget FY22
15
Half Cent Sales Tax Revenue, FY11 - FY22 ($Millions)
0
20
40
60
80
100
FY11
FY12
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
State Revenue Sharing Funds, FY11 - FY22 ($Millions)
0
5
10
15
20
25
30
35
FY11
FY12
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
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 ($6.8 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 ($15.3 million) - This two-cent gas tax is allocated to road
construction and maintenance projects.
•
The Original Local Option Gas Tax ($31.5 million) – This six-cent gas tax primarily
supports transportation capital operations and Traffic Engineering and Highway and Bridge
Maintenance projects in FY22, and will revert in the future to support Transit operations.
•
The Ninth Cent Gas Tax ($9.1 million) - This one-cent gas tax primarily supports
transportation capital operations and Traffic Engineering and Highway and Bridge
Maintenance projects in FY22, and will revert in the future to support Transit operations.
•
The 1994 Local Option Gas Tax ($10.9 million) – This three-cent gas tax is primarily
allocated for transportation capital operations and Traffic Engineering and Highway and
Bridge Maintenance projects in FY22, and will revert in the future to support Transit
operations.
•
The 1998 Local Option Gas Tax ($7.5 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 ($5.5 million) - This one-cent gas tax transportation
capital operations and Traffic Engineering and Highway and Bridge Maintenance projects
in FY22, and will revert in the future to support Transit operations.
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.
Recommended Budget FY22
16
FY22 APPROPRIATIONS
The following sections describe changes to budgeted appropriations from FY21 to FY22.
Operating Budget Highlights
The total Operating Budget for FY22 has increased by
$187.6 million or 6 percent from the FY21 budget.
Specific highlights for the General Fund, Special
Purpose, Enterprise Funds and Broward Municipal
Services District budgets are summarized below.
General Fund
(FY22 Budget – $1,485,409,130 )
Appropriations increase approximately $78.5 million
or 5.6 percent, primarily attributable to the net
increase in the property tax roll and the projected
increase in half-cent sales tax and state revenue
sharing revenues.
Changes to the FY22 expenditure budget include increases in retirement contributions and health
care estimated costs. Contract costs continue to increase as the Living Wage ordinance applies
to more of the County’s contracts as they were rebid or renegotiated.
Included in the Recommended Budget for FY22 are a limited number of focussed General Fund
initiatives to “Build Broward Back Better,” including programs to increase funding for affordable
housing, new job creation with staff, incentives, and facilities for the film industry, and funding
for environmental studies; constituent services and support through additional funding for
programs related to the Children’s Services Board, a new year-round youth employment
program, $1.575 million for additional permanent supportive housing and $1 million for a
Landlord Assurance fund in support of homeless housing; additional funding for Animal Care,
and improved network security and software services, promoting better management of public
records requests, automated archiving of social media records, and music licensing.
Preparing for a changed future
Florida voters changed the state constitution in 2020 and as a result, revenue collection
activities now undertaken by Broward County will transition to a new, elected Tax Collector in
FY25. In anticipation, $10 million is reserved on a recurring basis in FY22 – the expected
revenue loss as a result of the change. Further, the voters approved what amounts to an
expanded role by the Clerk of Courts. The County is in discussions with the Clerk of Court
regarding this transition.
Recommended Budget FY22
17
Debt Service
10%
Capital
37%
Operating
53%
Additionally, since uncertainty exists over the ad valorem assessments for commercial properties
for FY22 as a result of the appeal process through the Value Adjustment Board, 0.5 percent of
forecast ad valorem taxes is proposed to be reserved in FY22 in case value adjustment appeals
reduce assessments.
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 – Special Purpose Fund - (FY22 Budget - $7,864,220)
The Building Code – 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 budget decreases by approximately $1.5
million in FY22 primarily due to reductions in reserves due to a decrease in revenues.
• Licensing, Elevator and Regulatory - (FY22 Budget - $8,614,660)
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 FY22 decreased by approximately $2.8 million.
• Transit Operating (FY22 Budget - $76,720,310)
The FY22 Transit Operating Fund budget decreases approximately $59.3 million compared to
the FY21 budget. This change is due to the use of an estimated amount of federal assistance
of $99.5 million passed by Congress through the Coronavirus Aid, Relief, and Economic
Security Act (CARES) Act, the Consolidated Appropriations Act and the American Rescue Plan
Act. When considering the total costs funded by the Transit operating fund and federal
assistance, the change from FY21 to FY22 is an increase of approximately $4.3 million. Capital
projects in FY22 are funded at $36,600,490 from other funding sources.
• Transportation Surtax Capital (FY22 Budget - $882,668,800)
The program in FY22 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; bus rapid
transit planning; electric bus charging infrastructure; information technology and security
enhancements; land acquisition; transitways and regional transportation, and bus, 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.
Recommended Budget FY22
18
• Federal and State Grants (FY22 Budget - $82,547,580)
The federal and state grant fund is comprised of the County's most significant recurring
grants. In FY22, these appropriations have increased by approximately $9.6 million in
comparison to the FY21 revised budget.
• Greater Fort Lauderdale Convention & Visitor's Bureau (FY22 Budget - $38,837,340)
After utilizing approximately one-half of the fund’s reserves in FY21, the Greater Fort
Lauderdale Convention & Visitors Bureau’s reserves are restored to the pre-pandemic level of
$9.6 million in FY22. In addition, $6.7 million of one-time funds, available due to improving
tourist tax revenue collections in FY21 and cost-saving measures implemented by the
Convention & Visitor’s Bureau (CVB) in FY20, is appropriated to supplement the marketing,
advertising, and promotion budget which is supported primarily by recurring tourist tax
revenues. As a result, the CVB’s total operating budget of $21.5 million is equivalent to the
agency’s pre-pandemic operating budget.
• Convention Center (FY22 Budget - $18,582,780)
The Convention Center’s Operating budget increases approximately $10.6 million in FY22. The
increase is due to the site’s reopening in October 2021 following the Center’s temporary
closure for construction related to the Convention Center Expansion project.
• Homeless Services Fund (FY22 Budget - $17,343,050)
The Homeless Services Fund is supported in whole by a transfer from the General Fund. The
FY22 appropriation remained relatively constant from FY21.
• E-911 Fund (FY22 Budget - $35,287,100)
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 cities. The FY22 appropriations are increasing by approximately $3.8
million primarily due to an increase in reserves held for future capital projects, an increase in
capital outlay for six capital projects, and a decrease in the transfer to the General Fund.
• BSO - Fire Rescue Contracts Fund (FY22 Budget - $157,079,060)
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 $11.7 million in
FY22 primarily due to the addition of 19 positions in the contract with Weston, one-time
capital expenses in the contracts with Port Everglades and Hallandale Beach to replace
equipment, and normal increases in personnel services costs, such as salary adjustments and
increases and decreases in fringe benefits.
Recommended Budget FY22
19
• BSO – Law Enforcement Contract Services Fund (FY22 Budget - $257,595,740)
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, Pembroke Park, and Weston as well as the
Aviation Department and Port Everglades. The budgeted appropriations for the fund represent
an increase of approximately $9.7 million compared to FY21. The increase in FY22 is primarily
due to a net increase of 5.6 positions; 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.
Enterprise Operating Funds
The FY22 budget includes four major enterprises. 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 (FY22 Budget - $461,861,330)
The Aviation Department's operating budget increased by $30.6 million to $310.7 million
primarily due to a $8.8 million increase in BSO law enforcement and fire rescue services; an
$4.9 million increase for shuttle services; a $4.2 increase for janitorial services; a $2.4 million
increase in personnel services due to the reinstatement of 29 positions; and a $10.3 million
increase in other services impacted by increased passenger activity as recovery from the
COVID pandemic continues. The transfer from aviation operations to capital and debt service
in FY22 is $151.1 million.
• Water and Wastewater (FY22 Budget - $145,257,260)
The FY22 operating budget decreases from FY21 by $5.3 million to $110.3 million primarily
due to a reduction in fund balance and one-time revenue. The increase to retail rates for
water and sewer customers in FY22 is 3%, wholesale fees paid by other utilities decrease
0.4% due to reduced debt service, and the rate paid by utilities receiving regional raw water
services decreases 1.5% due to decreased operating costs and increased flows. The transfer
from water and wastewater operations to capital and debt service in FY22 is $35 million.
• Solid Waste Fund (FY22 Budget - $60,329,800)
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 FY22 budget
Recommended Budget FY22
20
decreases by a net of $290,470 primarily because of a decrease in capital outlay due to the
one-time nature of the expenditures.
• Port Everglades (FY22 Budget - $130,064,360)
Port Everglades earns revenue from petroleum, container, cruise, bulk and break bulk cargo,
real estate, and parking for cruise passengers. The operations budget is approximately $130
million. Debt service in FY22 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 page 22.
The following municipal level services are provided to BMSD residents:
• Law Enforcement –The Broward Sheriff’s Office Department of Law Enforcement provides
police protection to BMSD residents. Per a court ruling (Minnet decision) in 1977, road patrol
and related services are funded by countywide general revenues.
• Fire Rescue – The Broward Sheriff’s Office Department of Fire Rescue provides service to the
BMSD either directly or through contracts with cities. Fire Rescue services in the BMSD areas
are primarily funded with a property tax and special assessment levied by the Fire Rescue
Municipal Services Taxing Unit (MSTU). The special assessment for residential properties
remains at $190 for FY22 and the property tax rate of $2.6191 per thousand dollars of taxable
value is the same as FY21.
Recommended Budget FY22
21
Broward Municipal Services District Population, 1980 - 2021 (thousands)
0
20
40
60
80
100
120
140
160
180
1980
1985
1990
1995
2000
2005
2010
2015
2020
• Garbage Collection – Services include private garbage haulers who provide garbage, trash and
recycling collection and disposal. The FY22 special assessment fee will be adjusted to $310 per
residential household from $290 due to a cost increase in the waste collection and recycling
contract. The special assessment is paid by all single family homes and multi-family
complexes with nine units or less.
• Water/Wastewater – Potable water and wastewater treatment is provided by the County’s
utility to most of the BMSD and portions of the incorporated areas within the County’s utility
service area. Residents are charged based on their consumption. The increase to the retail
water and sewer service rates for residential customers in FY22 is 3%.
Recommended Budget FY22
22
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Broward Municipal Services District
Broward Municipal Services District
County Neighborhoods
County Neighborhoods
Local Parks
Inset
8
µ
0 1 2
Miles
May 2017 #13978
Prepared By:
BC GIS
1. Hillsboro Pines
2. Hillsboro Ranches
3. Roosevelt Gardens
4. Franklin Park
5. Washington Park
6. Boulevard Gardens
7. Broadview Park
Neighborhoods
Fire Stations
8. Fire Station #14
9. Fire Station #23
• Other Municipal Level Services – Services such as neighborhood parks, school guards, and
code and zoning enforcement are also funded by the Municipal Service District fund. This fund
is supported by fees, utility taxes, and a property tax that is levied only in the BMSD area. The
adopted property tax rate for FY22 remains at 2.3353. This rate will provide $109,340 more in
property taxes than in FY21 based on an increase in the tax roll.
The following charts depict the changes in BMSD property tax and special assessment rates in
FY22 based on the change in the average taxable value for a homestead property in the BMSD.
Homestead properties can experience up to a 1.4% increase in their assessed value for FY22.
Homestead Property with “Save Our Homes” Differential
(based on the 1.4% maximum increase in assessed value to the average for FY22 in BMSD)
* The average taxable value for a BMSD residential home is $84,900 in 2022. Since homestead taxable
values grew by 1.4%, the comparable 2021 average taxable value calculated for this table is $83,730
for FY21.
Properties without a homestead exemption may experience an increase or decrease in taxable
value. The next example is a single-family property that increases the same percent increase as
the average residential property in the BMSD.
Other Residential Properties
* Based on an average taxable value for a BMSD residential home of $134,240 for FY21 and $151,700 for
FY22.
FY21
FY22
Difference
Fire Rescue Assessment
$190
$190
$0
Fire Rescue Tax*
$219
$222
$3
Garbage Assessment
$290
$310
$20
BMSD Property Tax*
$195
$198
$3
Street Lighting Property Tax*
$31
$32
$1
Total
$925
$952
$27
FY21
FY22
Difference
Fire Rescue Assessment
$190
$190
$0
Fire Rescue Tax*
$352
$397
$45
Garbage Assessment
$290
$310
$20
BMSD Property Tax*
$313
$354
$41
Street Lighting Property Tax*
$50
$57
$7
Total
$1,195
$1,308
$113
Recommended Budget FY22
23
Capital Outlay Budget
(FY22 Budget - $2.490 billion)
The Commission adopts a five year capital program
along with the operating, capital and debt service
budgets prior to the beginning of the new fiscal year.
The capital program includes all planned appropriations
for the construction, acquisition or improvement of
public facilities and infrastructure over the next five
years including Roads, Traffic Engineering, Libraries,
Parks, Judicial and Public Safety, Corrections,
Communications Technology, General Government,
Environmental, Information Systems, Broward
Municipal Services District (BMSD) Improvements,
Aviation, Water and Wastewater, Port Everglades, Transit, Beach Renourishment, and Housing.
Ongoing in FY22 will be projects funded by the Transportation Surtax.
The following overview concentrates on the capital budget, which is the first year of the five year
capital program. The capital budget includes only the funding allocated in FY22. The FY22 capital
budget of $2.490 billion increases from FY21 primarily due to increases in the Tourist
Development Capital, General Capital, Transportation Surtax and Transportation Capital
programs. Significant capital budget changes are described in the following sections:
Capital Outlay Funds
• Transportation Projects Including County Transportation Trust Capital Funds and
Transportation Concurrency Fund - (FY22 Budget – $167,679,700)
The transportation capital budget increases by approximately $36.1 million from the previous
fiscal year primarily due to an increase in projected gas tax revenues and fund balance. The
FY22 capital budget provides funding for two major road and intersection improvement
projects, ongoing installation of mast arms for traffic signals currently on span wire, bike lane
construction, repairs to street lighting infrastructure, maintenance of signalization engineering
improvements, and for the continuing maintenance and improvement of the County’s road
network, bridge maintenance, communication system network for traffic signals, roadway
drainage systems, and rights of way. Of the $167.7 million gross transportation capital
budget, $77 million is allocated for capital projects and project support with the remainder of
funds transferred to support Transit capital projects ($6.7 million) and reserves for committed
projects in the later years of the five year program ($84 million).
• General Capital Fund Projects (FY22 Budget - $95,478,190)
The general capital fund budget decreases by approximately $2.4 million from FY21. Major
projects planned for FY22 include improvements at the County’s regional parks such as the
Recommended Budget FY22
24
Debt Service
10%
Capital
37%
Operating
53%
connection of the water line at Everglades Holiday Park to an existing municipal water line and
Phase 3 of the Tradewinds Park Improvement project. Additional funding is allocated for the
renovation of the Supervisor of Elections’ new facility and the restrooms at Government
Center West, upgrades to equipment at the North Wing of the Judicial Complex, and the
installation of electric vehicle charging infrastructure at County-owned facilities and includes
funding for implementation of the County’s Integrated Water Resource Plan. Tangentially, a
Resiliency Study is programmed in FY22 to identify potential capital improvements for County-
owned facilities. The remainder of the budget focuses on equipment replacement, repairs, and
improvements to maintain the County’s investments in libraries, parks, and general
government, public safety, courthouse, and correction facilities. The budget also continues the
County’s commitment to maintaining the County’s technology infrastructure and systems,
including Public Safety Regional Communications technology project, to ensure efficient and
effective government operations. This year's general capital budget is primarily supported with
ad valorem taxes, transfers from other funds, fund balance, and interest earnings.
• Broward Municipal Services District Capital (FY22 Budget - $14,429,000)
The FY22 Broward Municipal Services District (BMSD) Capital budget decreases by $2.2 million
from FY21. The FY22 budget includes ADA, facilities and security improvements at local parks;
additional funds for the replacement of the Delevoe Park Maintenance Building; playground
construction and replacement at two parks; a Sunview Park drainage master plan feasibility
study; improvements at Fire Station 23; and funds for community enhancements. These
projects increase the quality of life for the residents and increase the economic viability of the
neighborhoods in the BMSD.
Enterprise Capital Funds
These capital budgets, including Aviation, Port Everglades, and Water and Wastewater,
comprise approximately 11% of FY22 budgets for all capital funds. These programs are
entirely self-supporting through fees, bonds, and grants and are not supported with property
taxes or general revenues.
• Aviation (FY22 Budget - $117,272,790)
This capital budget increases by approximately $24.7 million from the FY21 budget primarily
due to appropriations for the Supplemental Curb project ($33.2 million) and automated people
mover circulator ($16 million). Other major airport projects planned in FY22 include funding
for gate expansion at Terminal 5 ($11.9 million), phase 1 of an Intermodal Center ($10
million) which will include a parking garage providing 4,500 spaces, and Taxilane ADG-III
($4.5 million) which will provide approximately 4,000 linear feet of taxilane. The Aviation
capital budget is supported with Aviation fees and charges, bond financing and grants.
• Port Everglades (FY22 Budget - $58,390,500)
This capital budget increases by approximately $1.9 million from FY21. The FY22 budget
includes funding for new cranes and related improvements ($15.8 million), improvements at
Recommended Budget FY22
25
Cruise Terminal 4 ($10 million), renovations at Cruise Terminal 29 ($7 million), and other Port
improvement projects. The Port capital budget is supported primarily with fund balance, bond
financing and grants.
• Water and Wastewater (FY22 Budget - $87,536,900)
The FY22 capital budget decreases approximately $36.4 million, primarily due to planned
changes in funding for North Regional Water and Wastewater Treatment Plant (NRWWTP)
projects in FY22. The budget continues to fund the maintenance and rehabilitation of existing
water and sewer systems throughout the utility service area. Continuing funding is also
provided for infrastructure improvements for water and sewer pipe improvements in several
utility analysis zones to replace infrastructure that is at its end of useful life. In FY22, State
and Local Fiscal Recovery funds are provided to support Septic Tank eliminations in Area 3BC,
and the other water and wastewater projects are primarily funded with utility user fees and
bonds to be repaid from user fees.
Other Capital Funds
• Beach Renourishment (FY22 Budget - $9,977,100)
The FY22 Beach Renourishment capital budget includes funding for the Port Everglades Inlet
Management Plan, Segment II Beach Renourishment construction, post-storm surveys, and
the Segment II/III Hotspot projects. The sources of funding for the FY22 budget are transfers
from the Four Cent Tourist Tax Revenue Fund, cost-share reimbursements and a state grant
award. The Beach Renourishment Capital Program is an ongoing effort to mitigate the natural
erosion of beaches to protect residential and commercial beachfront property, as well as
maintain the vitality of the County’s tourism industry.
• Transit Capital (FY22 Budget - $36,600,490)
The transit capital budget continues to emphasize the replacement and maintenance of buses
and equipment. The FY22 capital program includes $29.5 million of federal grant funding
allocated to enhance security, maintain transit information systems, bus stop improvements,
and pedestrian upgrades. $6.7 million of concurrency funds are budgeted for bus stop and
shelter improvements; parking projects at Ravenswood and Copans to fit an expanded fleet of
buses; an electrical upgrade at Ravenswood for expanded electric bus service and for the
purchase of new buses for expanded service. There is $475,000 in non-concurrency funding
budgeted for maintenance projects at the Broward Terminal and Copans.
• Transportation Surtax Capital (FY22 Budget - $882,668,800)
The program in FY22 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, transitway planning and construction, regional transportation, information
Recommended Budget FY22
26
technology and security enhancements, and paratransit and community shuttle vehicle
replacement. Surtax revenues fund Transit existing service; existing and expansion
community shuttle service; as well as an allocation for municipal capital projects.
• Tourist Development Capital Program (FY22 Budget - $375,339,060)
The FY22 Tourist Development capital budget includes approximately $335.6 million for the
East Expansion of the Convention Center. Approximately, $19.5 million of the project is
supported by a one-time contribution pay-go funds from tourist development tax (TDT)
revenues in FY22. It is proposed that approximately $316.2 million of TDT-supported financing
will take place in FY22 to support the remaining costs. In anticipation of the future debt
service related to both the West and East Convention Center Expansion project, $29 million is
allocated in FY22. Furthermore, $3 million is programmed for revenue generating
improvements at the Convention Center and $2 million is programmed to address various
repair, maintenance, and equipment needs at the Convention Center. Also, in accordance with
the approved agreement with the Arena operator, $4.7 million is budgeted to support
maintenance and operations at the BB&T Center. Finally, $1 million is set aside as a
contingency reserve.
• Convention Center Headquarters Hotel Fund (FY22 Budget - $532,420,570)
Placed on hold in FY20 due to the pandemic’s negative impact on travel worldwide, the
Convention Center Headquarters Hotel project is now scheduled to proceed with $532.4
million allocated in FY22. The project’s total cost is approximately $556.9 million and includes
funds for the repayment of loans obtained in prior fiscal years to purchase land from Port
Everglades and to finance initial design/planning costs. Of the $556.9 million total cost, $140
million is supported by a transfer of resources from the County’s share of the Coronavirus
State and Local Fiscal Recovery Fund. The remaining $416.9 million will be supported through
the issuance of bonds, backed by future proceeds from the hotel, in FY22.
• Broward Boating Improvement Program (FY22 Budget - $857,480)
The FY22 Broward Boating Improvement Program budget includes funding for construction of
replacement dock piers at the Pioneer Park Boat Ramp, a grant for derelict vessel removal in
the City of Hollywood, and a reserve for future projects.
• Affordable Housing Capital Trust (FY22 Budget - $15,844,000)
This program aims to increase the County’s affordable housing stock, it is supported with
mitigation fees paid by developers and funds transferred from the General Fund. In FY22, the
transfer of $7.5 million from the general fund represents 100% estimated savings from
expired tax increment obligations. Beginning in FY23 projects will be funded with 50% of the
estimated savings from expired tax increment obligations. These funds will supplement
resources from state and federal housing grants, state awards, and the Housing Finance
Authority. Separately, the County will make available $12.5 million of federal assistance
through the American Rescue Plan Act for qualifying projects that produce affordable housing
Recommended Budget FY22
27
to increase supply of affordable and high- quality living units to building stronger communities
through investments in housing and neighborhoods.
• Broward Redevelopment Program (FY22 Budget - $1,177,000)
Projects eligible for funding through this program include those that remove blight, increase
employment, are environmentally friendly, increase affordable housing, and/or are childcare
facilities seeking accreditation. Cities that are not receiving tax increment payments through
community redevelopment agencies can compete for funding with applications for specific
project requests. Beginning in FY23 projects are proposed to be funded with 50% of the
estimated savings from expiring tax increment obligations.
Recommended Budget FY22
28
DEBT SERVICE BUDGET
FY22 Budget – ($693,112,530)
The debt service budget represents the County’s long-
term obligations to pay for capital improvements
funded through bonds, loans, and other financing
instruments. By borrowing funds for these projects,
existing and future residents and businesses will bear
an equitable share of the debt costs over the useful life
of the capital improvements. The debt service budget
contains resources needed to pay the principal,
interest, and the required debt service reserves for
each loan or bond issue.
Included in the debt service budget are the following
bond issues:
• 2007B/2012 Parks-Land Preservation General Obligation Refunding Bonds
• 2005 Loan Pool and 2018 Refunding Revenue Note
• 2006B & 2016 Civic Arena Refunding Bonds
• 2010 & 2017A Courthouse Refunding Bonds
• Aviation Bonds
• Port Everglades Bonds
• Water and Wastewater Bonds
The FY22 total net debt service budget is approximately $674.6 million, which is 10.5% more
than the FY21 debt service budget of $610.4 million. The change in debt service is primarily due
to a net $58.3 million increase in Aviation debt service due to an increase in reserves for future
debt service, and a net $18.5 million increase in Port Everglades debt service due primarily to a
one-time partial prepayment of principal and interest which was adopted in the budget in FY21.
The remaining variances in debt service budgets reflect programmed changes in debt service
schedules. Details on the debt service budget can be found in the debt service section of the
FY22-26 capital program document.
Recommended Budget FY22
29
Debt Service
10%
Capital
37%
Operating
53%
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Recommended Budget FY22
30
APPENDIX
Broward County Demographic Data
Consolidated Fund Summary
Millage Summary
Ten Year Non-Voted Millage History
Changes in Authorized Positions
Glossary of Terms
Note on federal COVID-19 financial assistance
Recommended Budget FY22
31
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Recommended Budget FY22
32
BROWARD COUNTY DEMOGRAPHIC INFORMATION
General
Population
Broward County experienced dramatic population growth between 1970 and 2008; however,
over the past several years the population increases have been at a lower rate. According to the
Bureau of Economic and Business Research, the County’s population in 2020 was 1,932,212 of
which approximately 52 percent live in the County’s seven largest cities. Of Broward’s 31
municipalities, the largest are Fort Lauderdale, Pembroke Pines, Hollywood, Miramar, Coral
Springs, Pompano Beach, and Davie.
The estimated Broward Municipal Services District population in 2020 was 15,375 according the
Bureau of Economic and Business Research.
Year Broward County Established
1915
Type of Government
Charter, Elective 1975
Commission/Manager
Governing Body
Board of County Commissioners
(Nine Members elected from single-member districts)
Area
Total
1,231 square miles
Developable
431 square miles
Number of Municipalities
31
Recommended Budget FY22
33
CONSOLIDATED FUND SUMMARY
FY21 Revised Budget
FY22 Budget
Percent Change
FY21 to FY22
County-Wide Funds
General
1,406,879,760
1,485,409,130
6%
County Transportation Trust
124,789,320
153,847,740
23%
Capital Outlay
191,543,660
1,162,601,900
507%
Debt Service
84,172,970
84,547,030
0%
Total County-Wide Funds
$1,807,385,710
$2,886,405,800
60%
Broward Municipal Service District Funds
Broward Municipal Service District
16,846,290
19,432,380
15%
Street Lighting District
304,020
368,080
21%
Broward Municipal Service District Waste Collection
9,113,100
9,016,390
-1%
Total Broward Municipal Service District Funds
$26,263,410
$28,816,850
10%
Special Funds
Affordable Housing Trust
5,790,000
15,844,000
174%
Air Pollution Trust
1,700,650
1,591,290
-6%
Animal Care Trust
948,750
1,190,920
26%
Board of Rules & Appeals
10,908,180
11,366,610
4%
Broward Boating Improvement
851,750
857,480
1%
BSO - Fire Rescue Contracts
145,427,620
157,079,060
8%
BSO - Law Enforcement Trust
9,803,260
8,852,800
-10%
BSO Consolidated Dispatch Contract
43,174,920
46,674,920
8%
BSO- Law Enforcement Contracts
247,893,580
257,595,740
4%
Homeless Services
17,280,930
17,343,050
0%
Pay Telephone Trust
2,480,770
2,494,320
1%
Broward Redevelopment Program
1,123,000
1,177,000
5%
Convention Center & Visitors Bureau
29,751,260
38,837,340
31%
Convention Center
7,963,540
18,582,780
133%
Court Cost
988,340
1,867,550
89%
Court Facility Fee
4,320,250
4,117,510
-5%
Cultural Special Purpose
1,420,000
1,690,000
19%
Public Art and Design
372,920
399,020
7%
Recommended Budget FY22
34
Driver Education Safety Trust
622,250
622,250
0%
E-911
31,497,350
35,287,100
12%
Economic & Small Business Development/
Local Business Taxes
810,540
1,053,950
30%
Consumer Protection Contracts
938,090
1,054,570
12%
Environmental Permitting Contracts
1,754,990
1,904,610
9%
Building Code Special Purpose
9,408,490
7,864,220
-16%
Natural Resources Contracts
2,640,990
2,521,560
-5%
Everglades Holiday Park
689,350
1,002,710
45%
Federal & State Grants
72,916,510
82,547,580
13%
Highway Bridge Maintenance/Mosquito Control - State
43,000
50,690
18%
Housing Finance
788,390
892,900
13%
Impact Fee Surcharge Trust
216,270
383,900
78%
Judicial Technology Fee
5,491,810
7,230,090
32%
Law Library
509,300
387,850
-24%
Licensing, Elevator and Regulatory
11,406,780
8,614,660
-24%
Manatee Protection
1,908,340
2,440,530
28%
Parks Impact Fee Trust
2,621,000
1,497,000
-43%
Parks Enhanced Marine Law Enforcement
2,104,340
2,343,630
11%
Parks Target Range
885,230
1,149,970
30%
Pollution Recovery Trust
1,471,600
1,382,730
-6%
Public Records Modernization Trust
1,167,370
1,223,000
5%
Teen Court Fee
617,900
608,160
-2%
Four Cent Tourist Tax Revenue
32,056,660
74,616,430
133%
Transit
168,950,770
113,320,800
-33%
Transportation Surtax
752,231,780
882,668,800
17%
Two Cent Tourist Tax Revenue
15,928,340
28,864,160
81%
Value Adjustment Board
1,398,070
1,482,750
6%
Cocomar Water Control District
1,440,730
1,645,290
14%
Water Control District Two
1,263,250
1,449,570
15%
Water Control District Three
1,690,030
1,776,370
5%
Water Control District Four
1,179,240
1,230,500
4%
Water Management Fund
2,718,500
2,094,340
-23%
Total Special Funds
$1,661,566,980
$1,858,774,060
12%
FY21 Revised Budget
FY22 Budget
Percent Change
FY21 to FY22
Recommended Budget FY22
35
Internal Service Funds
Fleet Services
12,245,000
13,565,500
11%
Risk Management/Operating
84,629,340
85,278,550
1%
Office of Public Communications/Print Shop
1,978,080
1,852,500
-6%
BSO Self Insurance
22,629,940
23,470,510
4%
Human Resources - Employee Benefits
95,929,800
114,094,690
19%
BSO Workers' Compensation
51,181,650
47,223,250
-8%
Total Internal Service Funds
$268,593,810
$285,485,000
6%
Enterprise Funds
Aviation
918,130,120
1,033,654,080
13%
Solid Waste and Recycling Services
60,620,270
60,329,800
0%
Port Everglades
226,833,330
252,183,070
11%
Water & Wastewater
365,013,610
323,111,490
-11%
Total Enterprise Funds
$1,570,597,330
$1,669,278,440
6%
Total All Funds
$5,334,407,240
$6,728,760,150
26%
Less Budgeted Transfers
-722,166,200
-865,675,430
20%
Less Internal Service Charges
($246,601,730)
($242,177,990)
-2%
TOTAL ALL FUNDS (NET)
$4,365,639,310
$5,620,906,730
29%
FY21 Revised Budget
FY22 Budget
Percent Change
FY21 to FY22
Recommended Budget FY22
36
MILLAGE COMPARISON
Recommended Budget FY22
37
Millage Rates
Ad Valorem Taxes
FY21
Adopted
Rates
FY22
Rolled-Back
Rates
FY22
Recommended
Rates
FY21
Adopted Taxes
FY21
Taxes Levied
FY22
Recommended
Taxe s
Countywide
Operating
5.2904
5.2904
$1,117,840,398
$1,108,557,775
$1,173,784,445
Capital Outlay
0.2095
0.2230
$44,266,514
$43,898,921
$49,477,153
Subtotal
5.4999
5.2855
5.5134
$1,162,106,912
$1,152,456,696
$1,223,261,598
Debt Service (Voted)
0.1691
0.1556
$35,730,155
$35,433,449
$34,523,072
Total Countywide
5.6690
5.6690
$1,197,837,067
$1,187,890,145
$1,257,784,670
Broward Municipal Services District
BMSD
2.3353
2.2484
2.3353
$2,094,901
$2,078,779
$2,219,581
Fire Rescue MSTU*
2.6191
2.5216
2.6191
$2,349,486
$2,331,405
$2,489,318
Street Lighting District
0.3743
0.3418
0.3743
$160,765
$160,179
$182,116
Water Control Districts
Water Control District #2
0.1231
0.1175
0.1231
$565,893
$560,861
$605,716
Water Control District #3
0.1552
0.1479
0.1552
$428,081
$422,567
$452,766
Water Control District #4A
0.0146
0.0138
0.0146
$9,352
$9,210
$9,925
Water Control District #4B
0.0318
0.0303
0.0318
$28,905
$28,780
$30,218
Water Control District #4C
0.1276
0.1220
0.1276
$270,888
$269,581
$282,097
Cocomar Water Control District
0.1446
0.1380
0.1446
$717,481
$714,979
$753,599
Tax Ro l ls
FY21 Certified Roll**
FY21 Revised Roll***
FY22 Certified Roll
Countywide
$211,296,007,517
$209,541,390,934
$221,870,642,072
* An MSTU is a Municipal Services Taxing Unit.
** The FY21 tax roll was certified on 07/01/2020.
***The revised FY21 tax roll reflects all adjustments as of
06/23/2021.
TEN YEAR MILLAGE HISTORY
Recommended Budget FY22
38
Fiscal Year
Non-Voted Millage Rate
Voted Millage Rate
Total Millage Rate
2013
5.2576
0.2954
5.5530
2014
5.44
0.2830
5.7230
2015
5.4584
0.2646
5.7230
2016
5.4741
0.2489
5.7230
2017
5.4474
0.2216
5.6690
2018
5.4623
0.2067
5.6690
2019
5.4792
0.1898
5.6690
2020
5.4878
0.1812
5.6690
2021
5.4999
0.1691
5.6690
2022 Recommended
5.5134
0.1556
5.6690
CHANGES IN AUTHORIZED POSITIONS
The following chart depicts the changes in the number of positions from FY21 to FY22.
*County Commission and agencies that directly report to the Board: County Attorney and Auditor.
** Some or all of the capital project positions shown in this table are associated with capital projects that were budgeted in prior fiscal years.
***Includes grant positions shown in the adopted operating budget and positions associated with other multi-year and non-recurring grants that are
anticipated in FY22.
Recommended Budget FY22
39
FY21 Adopted CAP
FY21 Revised CAP
FY22 Recommended CAP
Change
County Commission*
143
143
143
0
Legislative Delegation
2
2
2
0
Judicial
37
37
41
4
County Administration
194
193
197
4
Aviation
559
559
587
28
Libraries, Parks & Cultural
1,094
1,094
1,095
1
Resilient Environment
403
403
407
4
Finance & Administration Services
579
580
571
-9
Human Services
417
417
426
9
Port Everglades
224
224
245
21
Public Works
962
962
966
4
Transportation
1,334
1,334
1,347
13
Boards & Agencies
133
133
138
5
Non Departmental
8
8
9
1
AGENCY TOTAL
6,089
6,089
6,174
85
CAPITAL POSITIONS**
County Administration - Real Estate
2
2
2
0
County Administration - Regional Emergency
Services and Communications
1
1
1
0
County Administration - Surtax
18
18
18
0
County Operated Facility Inspections
(Public Works 2/Resilient Environment 4)
6
6
6
0
Cultural – Public Art and Design
5
5
5
0
Resilient Environment - Beach
2
2
2
0
Resilient Environment - Housing Administration
2
2
2
0
Resilient Environment - Land Stewardship
1
1
1
0
FASD - ETS PC Replacement
1
1
1
0
Parks - ADA Team
7
7
7
0
Parks – Parks Planning Engineering
8
8
8
0
Public Works - Construction Management Div.
27
27
27
0
Public Works - Administration
1
1
1
0
Public Works - Facilities Maintenance Division
31
31
31
0
Public Works - Highway Bridge
1
1
1
0
Public Works - Highway Construction Gas tax
24
26
26
0
Public Works - Traffic Engineering Gas tax
31
29
29
0
TOTAL CAPITAL
168
168
168
0
TOTAL POSITION CAP
6,257
6,257
6,342
85
Grants/Other Positions***
336
324
324
0
TOTAL
6,593
6,581
6,666
85
GLOSSARY OF TERMS
AMERICANS WITH DISABILITIES ACT
(ADA):
Federal Law passed in 1990 which restricts discrimination of provision of
services and facilities based on disability.
ANNEXATION:
The process of expanding the geographic limits of a municipality to include
unincorporated areas of the County.
APPROPRIATION:
The legal authorization given by the County Commission to make
expenditures and incur obligations using County funds.
BID PACKAGE:
A phase of a construction project that is bid out to a construction contractor.
A bid package is usually one part of a capital improvement project that has
multiple construction contracts.
BONDS:
Obligations to pay back a specific amount of borrowed funds plus interest
payments on specific dates.
BROWARD ADDICTION RECOVERY
CENTER (BARC):
Broward Addiction Recovery Center (BARC) is a substance abuse assessment
and treatment provider serving adult (18 years of age or older) Broward
County residents at two locations. Services provided by BARC include
assessments, a medically supervised detoxification unit, residential, and
outpatient treatment. Case management and housing are also provided for
those actively in treatment.
BROWARD COUNTY JUDICIAL
COMPLEX (BCJC):
This complex currently consists of the North Tower, East Wing, Central Wing,
West Wing, and East and South parking garage. It is located at 201 SE 6th
Street in Fort Lauderdale. The West Tower is a new courthouse tower to
replace the existing Central and West Wings. The Tower opened to the public
in FY17.
BROWARD MUNICIPAL SERVICES
DISTRICT (BMSD) AREA:
The portions of Broward County which are not within a municipality.
Municipal level services such as fire protection, neighborhood parks, code
enforcement and garbage collection are provided to these unincorporated
areas by the County.
BROWARD MUNICIPAL SERVICES
DISTRICT (BMSD) REVENUES:
The property taxes, utility taxes, franchise and other fees and fund balances
to support BMSD projects. These revenues are generated by residents and
businesses in unincorporated areas.
BSO:
Broward Sheriff’s Office.
CAPITAL BUDGET:
The first year of the capital program which includes capital project
appropriations and the revenues required to support the projects.
CAPITAL EQUIPMENT:
Equipment with a value over $1,000 and an expected life of more than one
year; such as, automobiles, computers, and furniture.
CAPITAL PROGRAM:
All capital expenditures planned for the next five years. The program
specifies both proposed projects and the resources estimated to be available
to fund projected expenditures for a five-year period. The program is
adopted by the County Commission annually.
CAPITAL PROJECT:
A capital project maintains, improves, acquires or constructs a County
facility, infrastructure or other fixed asset that has a minimum useful life in
excess of one year. Projects involve buildings, streets, parks, water and
sewer systems, and Port and Airport projects. Projects are typically budgeted
in the financial system as a single “project ID;” however, there are some
projects budgeted in multiple “project IDs” due to their size or complexity.
CAPITAL REAPPROPRIATION:
Appropriated funds that remain unspent at the end of a fiscal year and are
allowed to be rolled forward and expended in subsequent fiscal years for the
original purpose designated and approved by the Board
Recommended Budget FY22
40
COMMERCIAL PAPER:
Short-term loan from a commercial bank used to fulfill short-term borrowing
needs.
COMPREHENSIVE PLAN:
Mandated by Florida Statutes, all local governments must develop and adopt
a comprehensive plan to ensure adequate infrastructure to serve population
growth and to ensure the environment is protected.
CONTINGENCY:
Funds allocated for costs which may arise as a result of unforeseen
conditions.
COUNTY TRANSPORTATION TRUST
FUND (CTTF):
The County's Transportation Trust Fund includes all gas taxes and other
transportation revenues. Revenues are initially budgeted in this fund and
transferred to other funds for spending.
DEBT SERVICE:
Payments of principal, interest, and issuance costs associated with borrowing
funds to pay for capital projects.
EMERGENCY OPERATIONS CENTER
(EOC):
The Emergency Operations Center is a state of the art communications
center that serves as the County’s command center during an emergency.
ENTERPRISE FUND:
A fund which pays for the cost of its operations and capital improvements
from user fees and does not receive property tax support. County enterprise
funds include Water and Wastewater, Aviation, Port Everglades and Solid
Waste.
ENTERPRISE RESOURCE PLANNING
(ERP):
An ERP system is software that replaces many stand-alone systems of
individual departments and offices, such as finance, budget, purchasing,
project and grants management, payroll and human resource management.
FIRST FLORIDA LOAN POOL:
A coalition of Florida local governments which combine their borrowing needs
to obtain the most favorable terms.
FISCAL YEAR (FY):
The period of time in which funds are appropriated and accounted for. The
County fiscal year begins annually on October 1st and ends on September
30th of the next calendar year.
FIXED ASSETS:
Assets of a long-term character which are intended to continue to be held or
used; such as, land, buildings, improvements other than buildings,
machinery, and equipment.
FORT LAUDERDALE-HOLLYWOOD
(FLL) INTERNATIONAL AIRPORT:
An aviation facility serving domestic, international, and cargo flights located
at 100 Terminal Dr. in Fort Lauderdale.
FUND:
Monies set aside and accounted for separately in order to ensure that the
monies are spent for a specific purpose or according to legal requirements.
FUND BALANCE:
The amount of revenues exceeding expenditures for a given fund at the
close of a fiscal year which can be carried over to support the fund’s budget
in the next fiscal year.
GENERAL CAPITAL REVENUES:
The taxes, interest income, transfers, reimbursements and fund balances
appropriated to support general capital projects. Projects include the
acquisition, construction, maintenance, repairs and renovation of County
facilities, and the acquisition of equipment. These projects typically do not
have dedicated revenue sources.
GOAL:
A clear statement of what a program is intended to achieve over time and its
impact on Broward County citizens.
GOVERNMENT CENTER EAST (GCE):
The County’s main administrative facility located at 115 S. Andrews Avenue
in Fort Lauderdale.
GOVERNMENT CENTER WEST (GCW):
A satellite administrative facility located at 1 N. University Drive in
Plantation.
Recommended Budget FY22
41
GRANTS:
Contributions or gifts of cash or other assets from another government or a
non-profit organization to be used or expended for a specific purpose,
activity, or facility.
GREENWAY:
Public land, linear in shape, protected and managed as part of linked
conservation or recreation lands.
HEALTH INSURANCE PORTABILITY &
ACCOUNTABILITY ACT (HIPAA):
Federal Law passed in 1996 establishing standards for health care
transactions and the security of health data.
IMPACT AND CONCURRENCY FEES:
Funds collected from a developer to fund improvements required to serve
the residents or users of the development. The County currently collects
impact fees for roads, parks, school facilities, and water and sewer
infrastructure. Concurrency fees are collected for non-roadway
transportation improvements.
INFLATIONARY INCREASES:
Increases to project costs solely due to the rising costs of materials and
labor.
INFRASTRUCTURE:
The roads, facilities, underground structures and other capital improvements
necessary to provide services.
INTEGRATED WATER RESOURCE
PLANS (IWRP):
The Broward Countywide Integrated Water Resource Plan (IWRP) is the long-
term plan of Broward County’s water management community for meeting
the needs of Broward’s water users. It has been developed to coordinate the
sources and users of water for effective and efficient local water
management and to assist the local water suppliers in meeting the County’s
present and future urban and natural systems water needs.
INTEREST INCOME:
Revenues earned on cash balances within each fund.
ISSUANCE COSTS:
The expenses associated with the sale of a new issue of municipal securities
including such items as legal fees, financial advisor fees, rating agency fees,
printing, and others. In certain cases, the underwriter’s spread and bond
insurance premiums may be considered as part of the overall costs of
issuance.
LEVEL OF SERVICE:
The product or end results of a program.
LESS FIVE PERCENT:
Under state statute, revenues are budgeted at 95 percent of anticipated
receipts, except for transfers, fund balance, bond issues, selected grants and
reimbursements which are budgeted at 100 percent.
MANDATED PROGRAM:
A program that Broward County must provide under Federal law, State law, a
judge’s order, or the Broward County Charter.
MUNICIPALITY:
A geographically defined area that has been granted limited self-governing
authority by the State. The powers of a municipality are listed in a charter of
incorporation and are limited by State statute.
MULTI-YEAR (MY):
Indicates the project is funded over several fiscal years.
NON-AD VALOREM FINANCING:
The borrowing of funds for capital projects with the commitment to pay the
debt service with revenues other than property taxes.
NORTH REGIONAL COURTHOUSE:
A satellite courthouse facility located at 1600 W. Hillsboro Blvd. in Deerfield.
OPERATING BUDGET IMPACT:
The incremental adjustment to an operating budget resulting from the
completion of capital improvements. Typically included are the costs to
operate and maintain the facility. The impact of the project may also result in
savings to the budget.
OPERATING REVENUES:
Revenues generated from the operating activities of an agency as a result of
charging fees to customers to cover on-going operating, debt service and
capital program requirements. The term is typically associated with
Enterprise Funds.
Recommended Budget FY22
42
PORT EVERGLADES (PE):
A seaport facility that is a center for international trade and cruise vacations
located at 1850 Eller Dr. in Fort Lauderdale
PRINCIPAL:
The original amount borrowed through a loan, bond issue or other form of
debt.
PROPERTY TAXES
(AD VALOREM):
A revenue which is collected on the basis of a rate applied to the taxable
valuation of real property established by the elected Property Appraiser.
PUBLIC ART & DESIGN ORDINANCE:
Ordinance that establishes an art allocation for the acquisition and
maintenance of works of art based on a percentage of the amount of design
and construction funding that is appropriated for eligible capital projects.
RESERVES:
An account used to earmark funds to be expended for a specific purpose in
the future.
REVENUE:
The taxes, fees, charges, special assessments, grants and other funds
collected and received by the County in order to support the services
provided.
SOUTH REGIONAL COURTHOUSE
(SRCH):
A satellite courthouse facility located at 3550 Hollywood Blvd. in Hollywood.
SPECIAL ASSESSMENT:
A compulsory charge made against certain properties to defray part or all of
the cost of a specific improvement or service deemed to primarily benefit
those properties.
TRANSFER:
The movement of cash or other resources between funds.
TRANSPORTATION CAPITAL
REVENUES:
The local option and constitutional gas taxes, interest income,
reimbursements from other funds and fund balance appropriated to support
road construction, road improvements, and traffic signalization projects.
TRANSPORTATION
SURTAX:
The one cent local sales tax levied through voter approval of a ballot
measure in November of 2018. Proceeds are statutorily required to be spent
on transportation improvements.
USER CHARGES:
The payment of a fee for direct receipt of a public service by the person
benefiting from the service.
WATER AND WASTERWATER
SERVICES (WWS):
County Agency that provides clean drinking water, regional wastewater
services, and storm water and canal services that support aquifer and flood
management in Broward County
WEST REGIONAL COURTHOUSE:
A satellite courthouse facility located at 100 N. Pine Island Road in
Plantation.
Recommended Budget FY22
43
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Recommended Budget FY22
44
Note on federal COVID-19 financial assistance
Recommended Budget FY22
45
Major financial assistance provided to Broward County related to the
COVID-19 pandemic and use in FY22 Recommended Budget
The information below is a summary of the major financial assistance provided directly to Broward County by the federal
government in response to the COVID-19 pandemic. Other parts of the three major federal acts (Coronavirus Aid, Relief, and
Economic Security Act, Consolidated Appropriations Act, 2021, and American Rescue Plan Act, 2021) also have provided
funding directly or indirectly through a number of other programs, such as Housing/CDBG (see page 7-35 of Operating Budget).
This list is subject to change.
In most cases, some of these funds will be used in FY22 but the amount is uncertain as it will depend on how much is used in
FY21, which closes on September 30, 2021. Commission actions to recognize and appropriate this financial assistance is shown if
already taken, or will be proposed as the funds are finalized and proposed uses are identified. (July 15, 2021).
Agency
Federal law
Type of funding and
amount
Commission action
Use in FY22
Recommended
Broward County
Assistance with
public health
emergency
Coronavirus Aid, Relief, and
Economic Security Act
(CARES), [March 27, 2020]
Title V of Division A
Coronavirus Relief Fund
$340,744,702
June 2, 2020, Item 8;
June 16, 2020, Item
100
None.
Used in FY20&21.
Mitigate the fiscal
effects from the
COVID-19 public
health emergency
American Rescue Plan Act,
2021 (March 11, 2021)
Section 603(b)
Coronavirus Local Fiscal
Recovery Fund
$189,652,117
June 1, 2021, Item 90
$115.5M HQ Hotel.
$21.35M WWS
For use by end of
calendar 2024.
Rental assistance
Consolidated Appropriations
Act, 2021 (Dec 27, 2020)
Section 501(a) of Division N
Emergency Rental
Assistance Program 1
$58,965,475
February 9, 2021,
Item 38
For use by end of
calendar year 2021.
American Rescue Plan Act,
2021 (March 11, 2021)
Section 3201(a)
Emergency Rental
Assistance Program 2
$26,980,368
June 1, 2021, Item 90
For use by March
31, 2022.
Transit
Coronavirus Aid, Relief, and
Economic Security Act
(CARES), [March 27, 2020]
Section 5307 Urbanized
Area Formula funds
$75,180,812
May 19, 2020, Item 8
For use in
FY20&21&22.
Consolidated Appropriations
Act, 2021 (Dec 27, 2020)
Section 5307 Urbanized
Area Formula funds
Estimated $36.9 million
For use in
FY22&23.
American Rescue Plan Act,
2021 (March 11, 2021)
Section 5307 Urbanized
Area Formula funds
Estimated $87.3 million
For use in
FY22&23.
Aviation
Coronavirus Aid, Relief, and
Economic Security Act
(CARES), [March 27, 2020]
Any FAA approved use.
$135M
Non-operating
revenue in FY20 &
21; replaces lower
operating revenues.
All used in FY20
($95,690,742) or
FY21 (balance of
$135M)
Consolidated Appropriations
Act, 2021 (Dec 27, 2020)
Any FAA approved use.
Estimated $27.6 million
for airport; $3.8 million
for concession mitigation.
For use in
FY22&23.
American Rescue Plan Act,
2021 (March 11, 2021)
Any FAA approved use.
Estimated $110 million
for airport; $15 million
for concession mitigation.
For use in
FY22&23.
Port
Funds provided by State of
Florida under port grant
program, from federal
assistance to State of Florida
under American Rescue Plan
Act, 2021 (March 11, 2021)
State of Florida Port grant
under Florida Statutes
311.07, Florida seaport
transportation and
economic development
funding. Est $58-62M.
To be used in
FY22&23.
Draft. OMB. 7/15/2021
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