!"#$%&'()%*'+,+-
!"# $%%"&'"'()*'+",-.&-)/0"1
Board of County Commissioners
Nan H. Rich
Commissioner, District 1
Mark D. Bogen
Commissioner, District 2
Michael Udine
Mayor, District 3
Lamar P. Fisher
Vice-Mayor, District 4
Steve Geller
Commissioner, District 5
Beam Furr
Commissioner, District 6
Tim Ryan
Commissioner, District 7
Jared E. Moskowitz
Commissioner, District 8
Torey Alston
Commissioner, District 9
Monica Cepero
County Administrator
Norman S. J. Foster
Director, Office of Management and Budget
Fiscal Year 2023
Recommended Budget-In-Brief
The Recommended Broward County Budget provides Broward County residents, and the Board of
County Commissioners, with a funding plan for FY23. 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 recommended
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 FY23 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 FY23-27 Recommended Capital Program provides detailed information on all
construction and other capital and infrastructure projects programmed for FY23-27. 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
Melissa Rodriguez
SunJin Zanker
Recommended Budget FY23
FINANCE
OPERATIONS
OPERATIONS
PLANNING
HIGHWAY CONST.
& ENGINEERING
SEAPORT PLANNING &
ENGINEERING
FAMILY SUCCESS
ADMINISTRATION
HOUSING OPTIONS,
SOLUTIONS AND
SUPPORTS
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
2023 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.
REAL PROPERTY
AND REAL ESTATE
DEVELOPMENT
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
Table of Contents
Fiscal Year 2023 Recommended Budget Message 1 __________________________________
Operating Budget 1 _________________________________________________________
Capital Program 3 __________________________________________________________
Broward County Budget—By the Numbers 5 ______________________________________
FY23 Budgeting Process 9 ______________________________________________________
Overview of FY23 Budget 10 ____________________________________________________
FY23 Revenues 12 ____________________________________________________________
Overview 12 ______________________________________________________________
Property Taxes 13 __________________________________________________________
Fees and Charges 16 ________________________________________________________
Sales Tax 16 ______________________________________________________________
State Revenue Sharing 17 ____________________________________________________
Gas Taxes 18 ______________________________________________________________
Fund Balance 18 ___________________________________________________________
FY23 Appropriations 19 ________________________________________________________
Operating Budget Highlights 19 _______________________________________________
Capital Outlay Budget 26 ____________________________________________________
Debt Service Budget 30 ______________________________________________________
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 44________________________________
(This page intentionally left blank).
Broward County, Florida
Recommended Budget FY23
1
Public Health and Safety
Funding of $11,466,290 is included as the annualized cost in the FY23 budget for the increase
in salaries and other compensation costs for the regional communications staff already
approved by the Commission during FY22.
Legal aid is proposed to have $150,000 in one-time funding for immigration services
Medical Examiner is recommended to have additional Associate Medical Examiner and Forensic
Tech photographer positions, together with increases in operational funding and support
positions to address continued high work load due to both the opioid crisis and lingering
pandemic impacts.
Five additional customer service representative positions added for intake, adoption customer
service and rabies tags program in the Animal Care Division of the Resilient Environment
Department, and funding is included for a new shelter management system.
Additional Park Ranger positions are added at the Parks Division in lieu of contract security.
Broward County Transit increased funding proposed for security on buses and at transit
terminals.
Mosquito Control is recommended additional funds to contract for Mosquito aerial spraying.
Helping People
Creating a new Housing Options, Solutions and Supports Division in the Department of Human
Services to coordinate all services for those residents in our community facing, or at risk of
facing, homelessness.
Funds for a pilot contracted street outreach team that targets individuals experiencing
homelessness who would otherwise be reluctant to engage with services, focusing on
Broward Blvd. and the Main Bus Terminal.
Two positions are added to serve as Housing Navigators to create greater access to permanent
housing for elderly and persons or families at risk of homelessness.
Expansion of service at the Nancy J. Cotterman Center for overnights and weekends by adding
six new positions and a part-time Medical Director.
Increase the funding for the Elderly Housing First Initiative to address the higher need for this
program, and provide funds for the continuation of feeding programs for the elderly.
Serving the Public
Two positions are added in the Professional Standards/Human Rights Section to assist with
overall case load and housing discrimination cases.
In order to combat property fraud, the Broward County Property Appraiser request for funding
for two new Property Crimes Investigator positions, and two new vehicles, is included.
Broward County, Florida
Recommended Budget FY23
2
Increased funds of an additional $200,000 are added to the Cultural Division for grants,
including making permanent some funding in FY22. Destination Sistrunk, a unique African
American Cultural Heritage & tourism destination, is proposed to have $250,000 additional
funding.
In the Broward Municipal Service District, one Code Enforcement Inspector position is added to
assist with enforcement of the Tenant Bill of Rights.
Resilience
Funding is added in the Transportation Department to expand electric charging infrastructure
for both buses and the county’s overall vehicle fleet, and to provide support positions for this
infrastructure.
One time funding of $350,000 is included for a study of greenhouse gas emissions in Broward
County.
Operating expenses are recommended to host the 14th Annual Southeast Florida Regional
Climate Leadership Summit in December of 2022.
Additional funding is provided in Enterprise Technology Services for implementation of
enhanced data collection, encryptions, automation, and additional security protections and
support.
To improve the County’s financial resiliency against economic uncertainty, an additional $11.77
million is added to general fund reserves.
Enterprise Funds
The budget request for the Aviation Department adds positions as air traffic resumes its pre-
pandemic levels. The proposed FY23 budget funds 621 positions, compared to 632 in the
Adopted Budget for FY20 just prior to the pandemic.
The Port Operating Budget includes nine additional positions to support the resumption of
normal cruise operations anticipated in FY23, together with increases for repairs and
maintenance throughout the Port, and funds to work on the new port master plan.
Capital Program
Before describing the proposed Five-Year Capital Program, it is important to acknowledge the
County’s major milestone of completing the funding package for the convention center
expansion and headquarters hotel project. This project has been discussed and planned for
decades and to have it finally come to fruition, and be under construction is a significant
accomplishment for the Board. In a few short years, Broward County will have a world-class
facility to draw visitors and provide employment and economic growth for decades to come.
Broward County, Florida
Recommended Budget FY23
3
The Five-Year Capital Program includes projects that are generally funded (mostly from property
taxes) and those funded by specific revenues sources such as gas tax or airport revenues.
General revenues, including property taxes and fund balances carried over from the prior year,
are the primary funding sources for general capital projects. For FY23, $59.0M is from ad
valorem taxes and $65.3M from fund balances carried forward.
Highlights of the Recommended Capital Program includes the following items.
General Capital Projects
For the Library Division, several projects at the Main Library are programmed in FY23-FY25
including the renovation of the library’s restrooms.
In addition to routine repair and maintenance projects at the County’s judicial, detention, and
public safety facilities, the Five-Year Capital Program allocates funding for major capital
improvements to the County’s main Judicial Complex and regional courthouses. These projects
include $57.9 million of renovation and staff relocation projects necessary to complete the six-
floor renovation of the Judicial Complex’s East Wing.
The County continues to work on a number of major capital projects that will require major
funding decisions to implement.
These projects include:
Replacement of Government Center
Replacement of Emergency Management Center/Public Safety Answering Point (EOC/PSAP)
South Regional Courthouse campus
Enterprise Capital
Major airport projects included in the FY23-FY27 Capital Program are the following: funding for
additional terminal expansion to bring the total number of gates to 77 at FLL, designing and
constructing an Automated People Mover; replacement of the Palm Garage; and the
development of an Intermodal Center, including a parking garage and future development of a
bus transfer and transit center.
Port capital projects are designed to implement the 2018 Master/Vision Plan Update adopted by
the Board in June 2020, including $25 million for enhancements at Cruise Terminal 4, new
bulkheads at eight berths, new cranes and related improvements, the I-595 flyover project, and
the Army Corps of Engineers’ Deepening and Widening project.
Surtax Transportation Program
The surtax program continues to develop the county’s transportation plans to enhance transit
ways throughout the county, with planning work well underway for future corridors. Planning and
design is also underway for projects linking the airport, seaport and convention center with
Broward County, Florida
Recommended Budget FY23
4
downtown, and work on the Broward Commuter Rail initiative is underway. Local partners
continue to work on their own road and highway projects, and community shuttles are operating
throughout the county. Progress on introducing electric buses into the County’s fleet continues,
as well as upgrades to the supporting infrastructure, garages and maintenance facilities.
Broward County Budget—By the Numbers
Total Budget
The total Recommended Budget for FY23 is $6.893 billion, which encompasses all tax-supported
and non-tax supported funds. Below is the comparison to the revised FY22 budget:
Overall, the total FY23 Recommended Budget is $149.9 million or 2.2% higher than the Revised
Budget for FY22. The Operating Budget is $508.3 million higher and the Capital Budget is
$474.3 million lower (reflecting the Convention Center/Hotel funded in FY22). The Debt Service
Budget in FY23 is $115.9 million higher than FY22 at $809 million, reflecting recent bond
financings.
Operating Budgets increase by 14.3% overall, reflecting the return to more normal activity levels
at the airport (Operating Budget is up by 30% or $137.5 million) and Port Everglades (up
$66.1 million, or 51%). General Fund Operating Budgets (constitutional officers and county
agencies), excluding reserves, increase by $141.0 million, or 10.8 percent over the revised FY22
Budget. Reserves in the General Fund are increased by $21.9 million compared to FY22.
The economic recovery has improved the outlook for dedicated funding streams that support
investments and services used by County residents. However, recent changes in the price of
energy mean that gasoline consumption may stay at its current level despite strong employment
levels, and in the medium term, non-gasoline powered vehicles will have a larger share of the
vehicle fleet. Sales tax revenue has been strong recently, partly driven by price changes, but the
medium term outlook is uncertain given consumers’ sentiment and overall savings levels.
General Fund Budget
The outlook for the General Fund overall is better than a year ago, and the outlook for
employment and tax revenues is positive as the economy continues to recover. For FY23,
Broward County, Florida
Recommended Budget FY23
5
Budget
FY22 Revised
($million)
FY23 Recommended
($million)
Difference
($million)
Operating Budget
3,559.4
4,067.7
508.3
Capital Budget
2,490.0
2,015.7
-474.3
Debt Service Budget
693.1
809.0
115.9
Total
6,742.5
6,892.4
149.9
General Fund revenues are recovering. Overall, General Fund recurring revenues in FY23 are
budgeted to be $1.482 billion, up $140.7 million or 10.5 percent from FY22.
Property tax revenue for FY23, based on the July 1 tax roll, is up 10.7 percent over the FY22
Adopted Budget. The real estate market for residential properties was very strong in 2021 but
the level of both demand and price growth may have leveled somewhat in 2022. Unfortunately,
the high price of residential housing continues to exacerbate the affordability crisis 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 3% 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 Recommended Budget incorporates the following
changes within the overall unchanged total millage rate:
The capital millage rate is based on the goal of continuing to rebuild the “pay-as-you-go” capital
program supporting our infrastructure. This Recommended Budget includes a $59.0 million
allocation for FY23. 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
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
replacement of the Broward County Government Center, a new EOC/PSAP campus, and
replacement of the South Regional Courthouse. Other forms of financing will be used, and the
collective cost of these major projects may likely approach $1 billion in total.
The County’s level of General Obligation debt per capita is $35.19 at the beginning of FY23,
down from $50.44 at the start of FY22, and significantly lower than 2006’s level of $350 per
capita. Debt service is projected to be about 0.03 percent of assessed values in the County in
FY23.
Broward County, Florida
Recommended Budget FY23
6
Budget
FY22 Rate
FY23 Recommended Rate
Difference
General Fund
5.2904
5.2904
0.0
General Capital Outlay
0.2230
0.2402
0.0172
General Obligation Debt
0.1556
0.1384
-0.0172
Total
5.6690
5.6690
0.0
Preparing for a Changed Future
Given the uncertain economic outlook, the FY23 Recommended Budget includes:
An increase in General Fund reserves of $11.77 million, or 1% of ad valorem tax revenues, to
safeguard against economic trends over the next 12 to 24 months, and;
An additional $10 million added to the existing reserve for future debt service for county
facilities, given the need for vital new facilities over the next decade to enable county
government to protect the community and provide high-quality services to its residents.
Together with the limited and targeted investments described above, this Recommended Budget
balances the needs of both taxpayers who provide funds for county government and residents’
needs for valuable public services in this difficult time.
Respectfully submitted,
Monica Cepero
County Administrator
Broward County, Florida
Recommended Budget FY23
7
(This page intentionally left blank).
Broward County, Florida
Recommended Budget FY23
8
FY23 Budgeting Process
The Board of County Commissioners has consistently balanced the demands for services with the
need for responsible stewardship of public funds. The budget for the Supervisor of Elections was
discussed at a budget workshop on May 10th followed by a workshop on May 24th that
discussed Commissioner priorities for FY23. Subsequently, the Board reviewed the budgets for
the Property Appraiser and BSO at a workshop on June 7th and budget background information,
tax roll projections, and updates on General Fund recommendations regarding Board
submissions and other priority issues at a workshop on June 16th. Direction and priorities from
the workshops assisted the County Administrator in formulating the FY23 Recommended Budget
in July.
The County Commission will hold additional workshops in August to reassess the current
budgetary environment and to provide direction to be used to finalize the budget and tax rates,
which will be adopted after holding two public hearings in September.
Note for FY23 only:
This FY23 Recommended budget includes the addition of two divisions. First, a Housing Options,
Solutions and Supports Division is created in the Department of Human Services. Second, a Real
Property and Real Estate Development Division is created in the Department of Public Works.
These reorganizations move positions and resources within these departments, to better align
with future responsibilities. Lastly, a number of positions that were funded in the Capital
Program using the General Capital Outlay Fund are now proposed to be included in the Operating
Budget using the General Fund. This change primarily affects positions in Public Works’
Construction Management and Facilities Maintenance Divisions, Parks and Recreation Division,
and Resilient Environment Department.
To facilitate comparison of the FY23 budget request, the Recommended changes to personnel
and budgets within these departments are shown for FY23, FY22 Revised, and FY21 Revised.
Broward County, Florida
Recommended Budget FY23
9
Overview of FY23 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
Medical Examiner Services
Aquatic Weed Control
Accounting
Airport
Mosquito Control
Building Code Services
Audit Services
Animal Care & Adoption
Nuisance Abatement
Fire Rescue
Collection & Investment of Revenue
Auto Tag Licensing
Plat Review
Road Patrol
Comprehensive Planning
Child Care
Port Everglades
Solid Waste Services
County Administration
Collection of Taxes
Property Assessments
Print Shop
Consumer Affairs
Rail
Facility Construction/Management
Contractor Licensing
Recording Official & Public 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
Real Property and Real Estate
Development
Human Services
Transportation Planning
School Crossing Guards
Records Storage
Human Rights Protection
Trauma Mgmt. Services
Radio Maintenance
Landfill (trash)
Value Adjustment Board
Risk Management
Land Use & Development Management
Water and Wastewater Treatment &
Transmission
Telephone Services
Law Enforcement Services
Water Management
Libraries
Broward County, Florida
Recommended Budget FY23
10
Debt Service
12%
Capital
29%
Operating
59%
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.
Broward County, Florida
Recommended Budget FY23
11
Operating ($millions)
Elected/Judicial
Aviation
Non-Departmental
Finance &
Administrative Services
Public Works
Port Everglades
Human Services
Transportation
County Admin/Commission
Libraries, Parks and Cultural
Boards & Agencies
Resilient Environment
$0
$250
$500
$750
$1,000
$1,250
$82.0
$96.7
$142.5
$152.7
$154.8
$173.9
$196.1
$324.4
$373.1
$563.4
$599.4
$1,209.2
Capital ($millions)
Transportation
Port Everglades
Water & Wastewater
Aviation
General Government
Facilities and Equipment
Public Safety/Judicial
Recreation, Tourism
and Environmental
Community Development
Broward Municipal Services
District Improvements
$0
$250
$500
$750
$11.7
$19.1
$40.5
$58.8
$78.6
$103.2
$109.0
$117.7
$1,122.9
The Debt Service Budget provides for payment of principal and interest on revenue bonds and
general obligation (voted) bonds and the required reserves.
To understand the County Budget, it is necessary to view it from the perspective of both
revenues and appropriations. The next two sections describe how the budget is supported by
revenues and the major changes to appropriations from FY22 to FY23.
FY23 Revenues
Overview
County services are funded with a variety of revenue sources. These sources include the
following: property taxes, miscellaneous taxes and assessments, federal and state grants, fees
and charges, interest income, fund balance, and other miscellaneous revenue sources. The
majority of these revenue sources are either committed to recurring programs, capital projects,
or to mandatory debt service reserves. These “committed” revenues represent “inflexible”
resources. These funding sources, by law, must be expended for specifically designated
purposes.
Generally, federal and state revenues have significant “inflexible components.” A considerable
portion of these funds represent revenue sources designated for various capital improvements,
such as airport expansion, port expansion, and transit projects. The remaining portion
represents federal and state revenue sources which are used for Operating Budget purposes.
Historically, the most flexible resource available to local governments has been the property tax.
Enterprise funds, which support some of the most expensive county services (such as the
airport, the port, and water/wastewater) are funded by their own designated revenues, while
Broward County, Florida
Recommended Budget FY23
12
Debt Service ($millions)
Aviation Bonds
Water and Wastewater Bonds
Port Everglades Bonds
2021 Tourist Development Tax Revenue Bonds
2022 Convention Center Hotel Revenue Bonds
2006B and 2016 Civic Arena Refunding Bonds
2007B/2012 Parks/Land Pres. GO Ref. Bonds
2017A and 2020 Courthouse Refunding Bonds
2018 Refunding Revenue Note
$0
$150
$300
$450
$0.6
$15.9
$32.3
$39.9
$47.6
$58.2
$75.9
$106.3
$432.3
some of the most visible County services (such as law enforcement, libraries and parks) are
funded primarily with property taxes. The FY23 budget is supported by $1,392.8 million in
Countywide property taxes.
Property Taxes
In FY23, “overall” Countywide property tax revenue increases $135.0 million when compared to
the FY22 Adopted Budget and $145.3 million when compared to the final amount of taxes levied
in FY22 due to decreases 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 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 FY23 total millage rate of 5.6690.
Homestead Property with “Save Our Homes” Differential (based on the State-mandated 3.0%
maximum increase in assessed value of the average property for FY23 in Broward County)
Other Residential Properties (based on the percent change in the average taxable value for all
residential properties)
Fund (dollars in millions)
FY22 Adopted Taxes
FY22 Actual Taxes Levied
FY23 Recommended Taxes
General Fund
$1,173.8
$1,164.2
$1,299.8
Capital Outlay Fund
$49.5
$49.1
$59.0
Voter Approved Debt Service
$34.5
$34.2
$34.0
Total
$1,257.8
$1,247.5
$1,392.8
FY22
FY23
Taxable Value
$201,806
$207,860
Property Taxes
$1,144
$1,178
Change if same home as FY22
$34
FY22
FY23
Taxable Value
$285,500
$325,510
Property Taxes
$1,618
$1,845
Change FY22 to FY23
$227
Broward County, Florida
Recommended Budget FY23
13
Once the amount of dollars needed to support the tax-supported budget is determined, there are
two factors that impact the amount of taxes for each property. The first factor is the millage rate
or property tax rate that, when applied to the tax roll, generates the necessary tax dollars to
support County operations. State law places a ten mill (ten dollars per thousand dollars of
taxable value) cap on local governments excluding voted debt service. Broward County is at
55.3% of the state limit for FY23. The following chart shows the Countywide operating and voted
debt service millage rates since FY13:
The second factor is the tax roll, which represents the total value of taxable property in Broward
County. The tax roll is determined by the Property Appraiser. The following chart illustrates the
changes in the tax roll since FY12 including the rise in property values since the Great recession:
Broward County, Florida
Recommended Budget FY23
14
Millage Rates, FY13 - FY23
0.0
1.5
3.0
4.5
6.0
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
FY23
Countywide
Voted Debt
Total Taxable Property Value, FY12 - FY23 ($billion)
0
25
50
75
100
125
150
175
200
225
250
FY12
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
FY23
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 9.1%
compared to this year’s budgeted roll excluding the addition of newly constructed buildings
and improvements to the tax roll.
Growth - increases due to the addition of newly constructed buildings and improvements to
the tax roll. Growth represents a 1.5% increase in the FY23 tax roll over the current year.
The fact that we levy $1,392.8 million in Countywide taxes in FY23 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.
Broward County, Florida
Recommended Budget FY23
15
Uncollected Property Taxes, FY11 - FY22 (Percent Uncollected)
0%
2%
4%
6%
FY11
FY12
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
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 FY23: General Fund programs ($89.8 million); transportation operations divisions
($19.25 million); and Broward Municipal Services District (BMSD) emergency medical and fire
protection services ($0.96 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 since FY21 and are now
forecasted at $107.0 million, compared to budgeted revenues of $89.1 million. In the FY23
Recommended Budget, $110.0 million is forecast for half-cent sales tax revenues, which is an
increase of 28.6% compared to FY19, the last full fiscal year prior to the COVID-19 pandemic.
The chart on page 17 illustrates the historical trend.
Broward County, Florida
Recommended Budget FY23
16
*Budgeted
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 FY23, $40.17 million will support
General Fund Countywide Programs. The remaining $0.35 million of the County’s share is
allocated to the Municipal Service District Fund to support BMSD services. State Revenue
Sharing revenue was $23.2 million in FY12 and has increased steadily until the COVID-19
pandemic affected businesses and consequently sales tax receipts throughout the state. The
following chart illustrates the historical trend:
*Budgeted
Broward County, Florida
Recommended Budget FY23
17
Half Cent Sales Tax Revenue, FY12 - FY23 ($millions)
0
20
40
60
80
100
120
FY12
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22*
FY23*
State Revenue Sharing Funds, FY12 - FY23 ($millions)
0
5
10
15
20
25
30
35
40
45
FY12
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22*
FY23*
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 Tax ($7.0 million) – This one-cent gas tax is used to fund
transportation operations such as Highway Construction and Engineering, Traffic
Engineering and Highway and Bridge Maintenance programs.
Constitutional Gas Tax ($15.9 million) - This two-cent gas tax is allocated to road
construction and maintenance projects.
The Original Local Option Gas Tax ($32.7 million) – This six-cent gas tax primarily
supports Transit and transportation capital operations and Traffic Engineering and
Highway and Bridge Maintenance projects in FY23.
The Ninth Cent Gas Tax ($9.3 million) - This one-cent gas tax primarily supports Transit
and transportation capital operations and Traffic Engineering and Highway and Bridge
Maintenance projects in FY23.
The 1994 Local Option Gas Tax ($11.3 million) – This three-cent gas tax is primarily
allocated for Transit and transportation capital operations and Traffic Engineering and
Highway and Bridge Maintenance projects in FY23.
The 1998 Local Option Gas Tax ($7.8 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 ($5.7 million) - This one-cent gas tax is primarily allocated
for Transit and transportation capital operations and Traffic Engineering and Highway and
Bridge Maintenance projects in FY23.
Fund Balance
A significant proportion of the total County Budget is supported by fund balances. Fund balances
are the funds remaining at the end of a fiscal year which are carried over to support the budget
in the next fiscal year. Most fund balances are restricted and obligated for a specific purpose.
Broward County, Florida
Recommended Budget FY23
18
FY23 Appropriations
The following sections describe changes to budgeted appropriations from FY22 to FY23.
Operating Budget Highlights
The total Operating Budget for FY23 has increased by
$508.3 million or 14 percent from the FY22 budget.
Specific highlights for the General Fund, Special
Purpose, Enterprise Funds and Broward Municipal
Services District budgets are summarized below.
General Fund
(FY23 Budget – $1,648,224,270)
Appropriations increase approximately $162.8 million
or 11.0 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.
Improving the Workforce and Economy, including initial funding of $1 million in FY23 for a
new Strategic Job Creation Incentive program to focus on high-wage job creation.
To improve Public Health and Safety, funding is included to annualize the $11.5 million for
salary increases for the regional communications staff already approved by the Commission
during FY22, as well as new resources for the Medical Examiner to address both the opioid crisis
and lingering pandemic impacts.
Additional funds are recommended for Helping People, including funds for a pilot contracted
street outreach team that targets individuals experiencing homelessness, and expansion of
service at the Nancy J. Cotterman Center for overnights and weekends, by adding six new
positions and a part-time Medical Director.
More funding is proposed for Serving the Public, with two positions added in the Professional
Standards/Human Rights Section, and to combat property fraud, the Broward County Property
Appraiser request for funding for two new Property Crimes Investigator positions, is included.
For Resilience, funding is added to expand electric charging infrastructure for both buses and
the county’s overall vehicle fleet as well as funds to host the 14th Annual Southeast Florida
Regional Climate Leadership Summit in December of 2022.
Given the uncertain economic outlook, the FY23 Recommended Budget includes:
An increase in General Fund reserves of $11.77 million, or 1% of ad valorem tax revenues, to
safeguard against economic trends over the next 12 to 24 months, and;
Broward County, Florida
Recommended Budget FY23
19
Debt Service
12%
Capital
29%
Operating
59%
An additional $10 million added to the existing reserve for future debt service for county
facilities, given the need for vital new facilities over the next decade to enable county
government to protect the community and provide high-quality services to its residents.
Major Special Purpose Funds
The FY23 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 (FY23 Budget - $9,746,710)
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 increased by approximately $1.8
million in FY23 primarily due to an increase in fund balance.
Licensing, Elevator and Regulatory (FY23 Budget - $9,405,740)
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 FY23 increased by $791,080 due to an increase in anticipated revenues and fund
balance.
Transit Operating (FY23 Budget - $138,114,890)
The FY23 Transit Operating Fund budget increases approximately $61.4 million compared to
the FY22 budget. This change is due to the decrease, compared to FY22, in the use of an
estimated amount of federal assistance of $66.3 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 FY22 to FY23 is an
increase of approximately $28.2 million. Capital projects in FY23 are funded at $35,357,840
from other funding sources.
Transportation Surtax (FY23 Budget - $1,206,887,020)
The program in FY23 funds core operating expenses for administering the program; Public
Works projects including adaptive signal control, mast arms, sidewalks including drainage,
street lighting, school zones, road capacity expansion, bridges, and drainage. Transit projects
funded include fixed route buses; paratransit vehicle replacement; transitway planning; bus
shelter; electric bus charging infrastructure; planning for the West Broward Regional Transfer
Facility and Intermodal Center; planning for a Paratransit Operation Facility; reconstruction of
the Copans facility; planning for the Hollywood Transit Transfer facility; and information
technology and security enhancements. Surtax revenues fund Transit existing service; existing
Broward County, Florida
Recommended Budget FY23
20
and expansion community shuttle service; the Late Night Shift Connect and MicroTransit
program pilots; regional transportation as well as an allocation for municipal capital projects.
Federal and State Grants (FY23 Budget - $80,901,830)
The federal and state grant fund is comprised of the County’s most significant recurring grants
in the Human Services and Resilient Environment Departments. In FY23, these appropriations
decreased by approximately $15.4 million in comparison to the FY22 revised budget.
Greater Fort Lauderdale Convention & Visitor’s Bureau -(FY23 Budget - $43,118,970)
The Greater Fort Lauderdale Convention & Visitor’s Bureau FY23 budget increases
approximately $4.3 million from FY22. The increase is primarily due to additional one-time
funding that is appropriated to supplement the marketing, advertising, and promotion budget
and to support two major sporting events planned for FY23.
Convention Center -(FY23 Budget - $26,651,940)
The Convention Center’s Operating budget increases approximately $8.1 million in FY23. The
increase is due to cost increases related to management services, parking operations, and
event related costs. Finally, the FY23 budget increases the amount allocated for competitive
sales packages to groups and associations considering the Convention Center as the potential
destination of their conventions, trade shows, banquets, and other events.
Homeless Services Fund (FY23 Budget - $7,750,000)
The Homeless Services Fund is supported in whole by a transfer from the General Fund in an
amount equal to the one-cent 1998 local option gas tax. The FY23 appropriation remained
relatively constant from FY22 revised budget.
E-911 Fund (FY23 Budget - $29,213,670)
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 FY23 appropriations are decreasing by approximately $6.1
million primarily due to a decrease in reserves held for future capital projects, an increase in
capital outlay for 14 capital projects, and a decrease in the transfer to the General Fund.
BSO - Fire Rescue Contracts Fund (FY23 Budget - $170,535,500)
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 $14.8 million in
FY23 primarily due to the addition of 13 positions, one-time capital expenses, and requested
personnel services and operating expenses.
Broward County, Florida
Recommended Budget FY23
21
BSO—Law Enforcement Contract Services Fund (FY23 Budget - $284,463,900)
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 $16.7 million compared to FY22. The increase in FY23 is
primarily due to the addition of six new positions; requested increases to personnel services
and operating expenses; and an increase in the transfer to the General Fund to fund BSO’s
administrative functions.
Enterprise Operating Funds
The FY23 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 (FY23 Budget - $599,378,080)
The Aviation Department’s Operating Budget increased by $137.5 million to $599.4 million
primarily due to an increase of reserves of $80.4 million due to a higher fund balance, $6.4
million increase in operating expenses associated with repairs and maintenance; a $4.8 million
increase in BSO law enforcement services; a $3.6 million increase for janitorial services; a
$3.1 million increase for security services at FLL; and a $2.9 million increase in personnel
services due to 35 positions being added. The transfer from aviation operations to capital and
debt service in FY23 is $163.8 million, which is an increase of $12.8 million over FY22.
Water and Wastewater (FY23 Budget - $134,210,130)
The FY23 Operating Budget decreases from FY22 by $11 million to $134.2 million primarily
due to a decrease in the transfer to the Water and Wastewater Capital fund due to a change in
project schedules. The increase to retail rates for water and sewer customers in FY23
is 3.98%, wholesale fees paid by other utilities increase 11.8% due to the issuance of the
Series 2022 Revenue Bonds, and the rate paid by utilities receiving regional raw water
services decreases 5.2% due to increased operating costs and increased flows. The transfer
from water and wastewater operations to capital in FY23 is $20 million.
Solid Waste Fund (FY23 Budget - $64,708,890)
This fund includes costs for program administration, the bulk waste and yard waste program,
disposal contracts, household hazardous waste and electronics recycling collection, landfill
operations, recycling, and solid waste property management. The fund includes reserves for
the eventual closure of the Broward County Landfill and Ash Monofill as well as the potential
Broward County, Florida
Recommended Budget FY23
22
future demolition of the South Resource Recovery Plant. The FY23 budget increases by a net
of $4.4 million primarily because of a one-time increase in capital outlays.
Port Everglades (FY23 Budget - $196,143,470)
Port Everglades earns revenue from petroleum, container, cruise, bulk and break bulk cargo,
real estate, and parking for cruise passengers. The operations budget is $191 million. Debt
service in FY23 is an estimated $75.6 million, with a $5 million transfer to capital.
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 24.
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 FY23 and the property tax rate of $2.6191 per thousand dollars of taxable
value is the same as FY22
Broward County, Florida
Recommended Budget FY23
23
Broward Municipal Services District Population, 1980 - 2022 (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 FY23 special assessment fee will be adjusted to $330 per
residential household from $310 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 FY23 is 3.98%.
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
Broward County, Florida
Recommended Budget FY23
24
F
L
O
R
I
D
A
T
U
R
N
P
I
K
E
A
1
A
G
R
I
F
F
I
N
R
D
S
TI
R
L
I
N
G
R
D
S
H
E
R
I
D
A
N
S
T
P
IN
E
S
B
L
V
D
S
A
M
P
L
E
R
D
S
A
W
G
R
A
S
S
E
X
P
Y
F
E
D
E
R
A
L
H
W
Y
S
U
N
RI
S
E
BL
VD
A
T
L
A
N
T
I
C
B
LV
D
P
E
M
B
R
O
K
E
R
D
B
RO
W
A
RD
B
L
V
D
A
T
L
ANT
I
C
BL
VD
S
U
N
R
I
S
E
B
L
V
D
F
L
O
R
I
D
A
'
S
T
U
R
N
P
I
K
E
£
¤
27
N
O
B
H
I
L
L
R
D
(
/
441
L
Y
O
N
S
R
D
M
A
R
T
I
N
L
K
I
N
G
J
R
B
LV
D
O
A
K
L
A
N
D
P
K
B
L
V
D
9
T
H
A
V
E
A
N
D
R
E
W
S
A
V
E
M
I
R
A
M
A
R
P
K
Y
H
I
L
L
S
B
O
RO
B
L
V
D
M
C
N
AB
RD
CO
M
M
ER
C
I
AL
BL
VD
P
I
N
E
I
S
L
A
N
D
R
D
A
R
V
ID
A
P
K
Y
CO
P
A
N
S
RO
A
D
C
Y
P
R
E
S
S
C
R
E
E
K
R
D
S
P
O
S
T
R
D
W
E
ST
O
N
R
D
D
A
V
IE
R
D
S
A
M
P
L
E
R
O
A
D
§
¨¦
75
L
A
S
O
L
A
S
D
A
VI
E
BL
VD
H
I
A
T
U
S
R
D
D
OU
GLA
S
R
D
CO
R
AL
R
I
D
G
E
D
R
C
O
R
A
L
S
P
R
I
N
G
S
D
R
P
A
L
M
A
V
E
N
O
B
H
I
L
L
R
D
S
E
1
7
T
H
S
T
H
A
L
L
A
ND
A
L
E
B
E
A
CH
B
L
V
D
S
W
1
0
T
H
S
T
S
A
D
D
LE
C
L
U
B
R
D
S
W
184
T
H
A
V
E
ST
I
R
L
I
N
G
R
D
!
(
7
(
/
441
!
(
7
(
/
441
§
¨¦
75
§
¨¦
95
S
E
1
7
T
H
S
T
DIX
I
E
H
W
Y
1
72
N
D
A
V
E
C
O
MM E
RCI
A
L
B
L
V
D
P
OW
E
R
L
I
N
E
R
D
H
IA
T
U
S
R
D
H
O
L
L
Y
W
O
O
D
BL
V
D
196TH A
V
E
§
¨¦
595
MI
R
A
M
A
R
P
K
Y
A
1
A
!
(
84
HOM
EST EAD T
URN
P
I
KE
E
XT
!
(
7
£
¤
1
£
¤
1
§
¨¦
95
§
¨¦
95
F
L
A
M
I
N
G
O
R
D
F
L
A
M
I
N
G
O
R
D
A1
A
US27
N
O
B
H
I
L
L
R
D
P
AL
M
BEA
C
H
C
O
UN
T
Y
MIAMI-DADE C
OUNTY
R
O
C
K
I
S
L
A
N
D
R
D
N
O
V
A
D
R
P
R
OS
P
E
C
T
R
D
N
7
4
t
h
A
v
e
F
E
D
E
R
A
L
H
W
Y
SAWGRASS EXPRESSWAY
U
N
I
V
E
R
S
I
T
Y
D
R
R
O
Y
A
L
P
A
L
M
B
L
V
D
MIRAM AR
PEMBR OKE
S
O
U
T
H
W
E
S
T
HALLANDALE
HOLLY WOOD
WESTO N
RANCH ES
CITY
PEMBR OKE PINE S
DAVIE
L
A
U
D
E
R
D
A
L
E
SUNRIS E
LAUDE RHILL
DANIA
BEACH
FORT
LAUDE RDALE
LAUDE RDALE
LAKES
OAKLAN D PARK
L
A
K
E
MANO RS
WILTON
LAUDE RDALE-
LAKES
SEA
RANCH
LAUDE RDALE
FORT
TAMAR AC
N
O
R
T
H
MARG ATE
BEACH
POMPANO
BY-TH E-SEA
COOPER
PARK
CORAL
SPRIN GS
PARKL AND
CREEK
COCO NUT
BEACH
DEERF IELD
HILLSB ORO
BEACH
LIGHT -
HOUSE
POINT
L
A
Z
Y
WEST P ARK
SEMINO LE T RIBE
OF FLO RID A
!
!
!
!
!
!
!
!
!
3
7
6
4
16
15
12
10
17
8
5
9
7
3
5
1
6
4
2
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
is supported by fees, utility taxes, and a property tax that is levied only in the BMSD area. The
adopted property tax rate for FY23 remains at 2.3353. This rate will provide $227,770 more in
property taxes than in FY22 based on an increase in the tax roll.
The following charts depict the changes in BMSD property tax and special assessment rates in
FY23 based on the change in the average taxable value for a homestead property in the BMSD.
Homestead properties can experience up to a 3.0% increase in their assessed value for FY23.
Homestead Property with “Save Our Homes” Differential, FY23, BMSD
(based on the 3.0% maximum increase in assessed value to the average homestead property)
* The average taxable value for a BMSD homestead residential home is $99,770 in
2023. Since homestead taxable values grew by 3.0%, the comparable 2022 average
taxable value calculated for this table is $96,860 for FY22.
Other Residential Properties
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.
* Using an average taxable value for a BMSD residence of $151,700 for FY22 and
$173,090 for FY23.
Broward County, Florida
Recommended Budget FY23
25
FY22
FY23
Difference
Fire Rescue Assessment
$190
$190
$0
Fire Rescue Tax*
$254
$261
$7
Garbage Assessment
$310
$330
$20
BMSD Property Tax*
$226
$233
$7
Street Lighting Property Tax*
$36
$37
$1
Total
$1,016
$1,051
$35
FY22
FY23
Difference
Fire Rescue Assessment
$190
$190
$0
Fire Rescue Tax*
$397
$453
$56
Garbage Assessment
$310
$330
$20
BMSD Property Tax*
$354
$404
$50
Street Lighting Property Tax*
$57
$65
$8
Total
$1,308
$1,442
$134
Capital Outlay Budget
(FY23 Budget - $2.016 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, Housing, and
projects funded by the Transportation Surtax.
The following overview focuses on the Capital Budget: the first year of the five year Capital
Program. The Capital Budget includes only the funding allocated in FY23. The FY23 Capital
Budget of $2.016 billion decreases from FY22 primarily due to a decrease in the Convention
Center Hotel Bond Capital Program.
Capital Outlay Funds
Transportation Projects Including County Transportation Trust Capital Funds and
Transportation Concurrency Fund (FY23 Budget – $177,284,400)
The Transportation Capital Budget increases by approximately $9.6 million from the previous
fiscal year primarily due to an increase in projected gas tax revenues and fund balance. The
FY23 Capital Budget provides funding for 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, a re-estimate for the construction of
the Highway and Bridge Maintenance Facility Expansion project, 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 $177.3 million gross Transportation Capital Budget, $46.8 million is allocated for
capital projects and project support with the remainder of funds transferred to support Transit
operations and capital projects ($35.4 million) and reserves for committed projects in the later
years of the five year program ($95 million).
General Capital Fund Projects (FY23 Budget - $151,128,670)
The FY23 General Capital Fund budget increases by approximately $55.7 million from FY22.
Major projects receiving funds in FY23 include improvements at the County’s regional parks
Broward County, Florida
Recommended Budget FY23
26
Debt Service
12%
Capital
29%
Operating
59%
such as Phase 3 of the Tradewinds Park Improvement project. Significant funding is also
allocated in FY23 for the following Public Safety, Judicial, and General Government facility
improvement projects: the Main Jail Exterior Glazing System; the Judicial Complex East Wing
Renovation; the Supervisor of Elections New Facility; and the Property Appraiser and Value
Adjustment Board Facility renovation. 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 additional Enterprise Resource Planning efforts, 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 (FY23 Budget - $11,743,200)
The FY23 Broward Municipal Services District (BMSD) Capital Budget decreases by
approximately $2.7 million from FY22. The FY23 budget includes ADA, facilities and security
improvements at local parks; additional funds for the replacement of the Delevoe Park
Maintenance Building; parking at Lafayette Hart Park; traffic calming structures throughout
the BMSD; 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 16% of FY23 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 (FY23 Budget - $103,196,200)
The Aviation Capital Budget decreases by approximately $14.1 million from the FY22 budget
primarily due to capital projects shifted into the out years of the Capital Program. Major
airport projects planned in FY23 include funding for the Automated People Mover ($33
million), the widening of taxilane T8 ($8.6 million), slab replacement of the T4 apron ($8
million), and stormwater upgrades at FLL ($10.7 million). The Aviation Capital Budget is
supported with Aviation fees and charges, bond financing and grants.
Port Everglades (FY23 Budget - $117,694,000)
Port Everglades’ Capital Budget increases by approximately $59.3 million from FY22. The FY23
budget includes funding for new cranes and related improvements ($22.7 million);
improvements at Cruise Terminal 4 ($25 million); new bulkheads at Berths 1, 2, 3, 9 and 10
($45.4 million); and other Port improvement projects. The Port Capital Budget is supported
primarily with fund balance, bond financing and grants.
Broward County, Florida
Recommended Budget FY23
27
Water and Wastewater (FY23 Budget - $108,963,800)
The FY23 Capital Budget increases approximately $21.4 million, primarily due to planned
changes in funding for North Regional Water and Wastewater Treatment Plant (NRWWTP) and
septic tank removal projects in FY23. 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. Water and wastewater projects are primarily funded with utility user fees and
bonds to be repaid from user fees.
Other Capital Funds
Transit Capital (FY23 Budget - $35,357,840)
The Transit Capital Budget continues to emphasize the replacement and maintenance of buses
and equipment. The FY23 Capital Program includes $30.4 million of federal grant funding
allocated to enhance security, maintain transit information systems, bus stop improvements,
and the purchase of replacement buses. $4.5 million of concurrency funds are budgeted for
bus stop and shelter improvements and for the purchase of new buses for expanded service.
There is $522,500 in non-concurrency funding budgeted for maintenance projects at the
Broward Terminal and Ravenswood facility.
Transportation Surtax (FY23 Budget - $1,206,887,020)
The program in FY23 funds core operating expenses for administering the program; Public
Works projects including adaptive signal control, mast arms, sidewalks including drainage,
street lighting, school zones, road capacity expansion, bridges, and drainage. Transit projects
funded include fixed route buses; paratransit vehicle replacement; transitway planning; bus
shelters; electric bus charging infrastructure; planning for the West Broward Regional Transfer
Facility and Intermodal Center; planning for a Paratransit Operation Facility; reconstruction of
the Copans facility; planning for the Hollywood Transit Transfer facility; and information
technology and security enhancements. Surtax revenues fund Transit existing service; existing
and expansion community shuttle service; the Late Night Shift Connect and MicroTransit
program pilots; regional transportation as well as an allocation for municipal capital projects.
Court Facilities Program (FY23 Budget - $2,849,930)
The Court Facilities program budget is funded by surcharges on non-criminal traffic infractions
and its purpose is to fund State court facilities. The FY23 budget includes $1.3 million for
rental expenses for the State Attorney’s Office and $1.6 million to repay a portion of the new
Main Courthouse bonds for the West Tower.
Beach Renourishment (FY23 Budget - $7,000,000)
The FY23 Beach Renourishment Capital Budget includes funding for the Port Everglades Inlet
Management Plan, Segment II Beach Renourishment construction, and dune restoration. The
Broward County, Florida
Recommended Budget FY23
28
source of funding for the FY23 budget is a transfer from the Four Cent Tourist Tax Revenue
Fund. 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.
Tourist Development Capital Program (FY23 Budget - $16,799,170)
The FY23 Tourist Development Capital Program includes approximately $8 million for routine
maintenance and major improvement projects at the Convention Center including the
renovation of the existing center’s restrooms and the replacement of lighting controllers in the
Grand Ballroom and Floridian Ballroom. In addition, $3 million is allocated to the Capital
Challenge Grant program to provide financial assistance to organizations promoting Broward
County as a tourist destination. In accordance with the approved agreement with the Arena
operation, $4.7 million is budgeted to support maintenance and operations at the FLA Live
Arena.
Broward Boating Improvement Program (FY23 Budget - $1,448,500)
The FY23 Broward Boating Improvement Program budget includes funding for a reserve for
future projects.
Affordable Housing Trust (FY23 Budget - $18,016,000)
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 FY23, the
transfer of $14 million includes $8 million which represents 90% of expired tax increment
obligations for FY23, and $6 million from the General Fund. Beginning in FY24, 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.
Broward Redevelopment Program (FY23 Budget - $115,030)
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. In FY23, fund balance is utilized to fund a position which provides
administrative support.
Economic Development Program (FY23 Budget - $1,000,000)
The new Strategic Job Creation Incentive program will focus on high-wage job creation. The
overall Economic Development Program seeks to improve the wealth, quality of life, and well-
being of communities in Broward County through funding targeted projects that spur
economic growth.
Broward County, Florida
Recommended Budget FY23
29
Debt Service Budget
FY23 Budget – ($809,037,940)
The Debt Service Budget represents the Countys 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
2006B & 2016 Civic Arena Refunding Bonds
2017A & Series 2020 Courthouse Refunding Bonds
2018 Non-Ad Valorem Taxable Refunding Revenue Note [Civic Arena]
2021 Tourist Development Tax Revenue Bond
2022 Convention Center Hotel Revenue Bonds
Aviation Bonds
Port Everglades Bonds
Water and Wastewater Bonds
The FY23 total Debt Service Budget net of transfers is approximately $785.8 million, which is
16.5% more than the FY22 net Debt Service Budget of $674.6 million. The year-to-year change
is due to $105.9 million in new issuances supporting the Convention Center Expansion and Hotel
projects, a $22.2 million decrease in Aviation debt service resulting from a reduction in reserves
set aside for future debt service, a $12.2 million increase in Port Everglades debt service that
reflects a planned Series 2022 issuance, and a $16 million increase in the Water & Wastewater
program from the sale of the Series 2022A Revenue Bonds. The remaining variances in Debt
Service Budgets reflect other programmed changes in debt service schedules and modifications
in interfund transfers. Details on the Debt Service Budget can be found in the debt service
section of the FY23-27 Capital Program document.
Broward County, Florida
Recommended Budget FY23
30
Debt Service
12%
Capital
29%
Operating
59%
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
Broward County, Florida
Recommended Budget FY23
31
(This page intentionally left blank).
Broward County, Florida
Recommended Budget FY23
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 2021 was 1,955,375 of
which approximately 51 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 2021 was 17,079 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
Broward County, Florida
Recommended Budget FY23
33
Consolidated Fund Summary
FY22
Revised Budget
FY23
Recommended
Budget
Percent Change
FY22 to FY23
County-Wide Funds
General
1,485,374,699
1,648,224,270
11%
County Transportation Trust
153,847,740
157,590,480
2%
Capital Outlay
1,162,601,900
300,503,360
-74%
Debt Service
84,547,030
194,539,130
130%
Total County-Wide Funds
2,886,371,369
2,300,857,240
-20%
Broward Municipal Service District Funds
Broward Municipal Service District
19,432,380
21,715,280
12%
Street Lighting District
368,080
438,210
19%
Broward Municipal Service District Waste Collection
9,016,390
8,883,930
-1%
Total Broward Municipal Service District Funds
28,816,850
31,037,420
8%
Special Funds
Affordable Housing Trust
15,844,000
18,016,000
14%
Air Pollution Trust
1,591,290
1,625,900
2%
Animal Care Trust
1,190,920
2,014,000
69%
Board of Rules & Appeals
11,366,610
12,878,520
13%
Broward Boating Improvement
857,480
1,448,500
69%
BSO - Fire Rescue Contracts
155,768,650
170,535,500
9%
BSO - Law Enforcement Trust
8,852,800
8,871,690
0%
BSO Consolidated Dispatch Contract
46,674,920
58,141,210
25%
BSO - Law Enforcement Contracts
267,718,840
284,463,900
6%
Homeless Services
7,469,000
7,750,000
4%
Pay Telephone Trust
2,494,320
2,810,930
13%
Broward Redevelopment Program
1,177,000
115,030
-90%
Convention Center & Visitors Bureau
38,837,340
43,118,970
11%
Convention Center
18,582,780
26,651,940
43%
Court Cost
1,867,550
1,351,410
-28%
Court Facility Fee
4,117,510
2,849,930
-31%
Cultural Special Purpose
1,690,000
1,486,900
-12%
Broward County, Florida
Recommended Budget FY23
34
Public Art and Design
399,020
120,000
-70%
Driver Education Safety Trust
622,250
560,500
-10%
E-911
35,287,100
29,213,670
-17%
Economic Development Program
0
1,000,000
Economic & Small Business Development/Local
Business Taxes
1,053,950
1,223,110
16%
Compliance Verification Contracts
1,054,570
1,194,560
13%
Environmental Permitting Contracts
1,904,610
1,770,350
-7%
Building Code Special Purpose
7,864,220
9,746,710
24%
Natural Resources Contracts
2,521,560
3,196,440
27%
Everglades Holiday Park
1,002,710
765,200
-24%
Federal & State Grants
96,318,840
80,901,830
-16%
Highway Bridge Maintenance/Mosquito Control - State
50,690
50,690
0%
Hollywood North Beach Park Fund
552,400
475,000
-14%
Housing Finance
892,900
873,920
-2%
Impact Fee Surcharge Trust
383,900
582,000
52%
Judicial Technology Fee
7,473,740
7,451,990
-0%
Law Library
387,850
260,420
-33%
Licensing, Elevator and Regulatory
8,614,660
9,405,740
9%
Manatee Protection
2,440,530
2,124,350
-13%
Parks Impact Fee Trust
1,497,000
2,265,000
51%
Parks Enhanced Marine Law Enforcement
2,343,630
2,401,460
2%
Parks Target Range
1,149,970
1,263,550
10%
Pollution Recovery Trust
1,382,730
1,565,600
13%
Public Records Modernization Trust
1,223,000
1,810,000
48%
Teen Court Fee
608,160
488,430
-20%
Four Cent Tourist Tax Revenue
74,616,430
89,079,650
19%
Transit
113,320,800
173,472,730
53%
Transportation Surtax
882,943,200
1,206,887,020
37%
Two Cent Tourist Tax Revenue
28,864,160
33,566,350
16%
Value Adjustment Board
1,482,750
1,592,810
7%
Cocomar Water Control District
1,645,290
2,421,030
47%
Water Control District Two
1,449,570
2,530,970
75%
Water Control District Three
1,776,370
1,267,880
-29%
FY22
Revised Budget
FY23
Recommended
Budget
Percent Change
FY22 to FY23
Broward County, Florida
Recommended Budget FY23
35
Water Control District Four
1,230,500
1,515,580
23%
Water Management Fund
2,094,340
2,097,160
0%
Total Special Funds
1,872,554,410
2,319,272,030
24%
Internal Service Funds
Fleet Services
13,565,500
16,655,210
23%
Risk Management/Operating
85,278,550
91,461,020
7%
Office of Public Communications/Print Shop
1,852,500
1,966,000
6%
BSO Self Insurance
23,470,510
24,931,030
6%
Human Resources - Employee Benefits
114,094,690
119,480,710
5%
BSO Workers’ Compensation
47,223,250
47,968,960
2%
Total Internal Service Funds
285,485,000
302,462,930
6%
Enterprise Funds
Aviation
1,033,654,080
1,134,903,680
10%
Solid Waste and Recycling Services
60,329,800
64,708,890
7%
Port Everglades
252,183,070
389,695,540
55%
Water & Wastewater
323,111,490
349,485,270
8%
Total Enterprise Funds
1,669,278,440
1,938,793,380
16%
Total All Funds
6,742,506,069
6,892,423,000
2%
Less Budgeted Transfers
$ (856,482,800)
$ (852,199,220)
-1%
Less Internal Service Charges
$ (249,781,030)
$ (266,514,030)
7%
TOTAL ALL FUNDS (NET)
$5,636,242,239
$5,773,709,750
2%
FY22
Revised Budget
FY23
Recommended
Budget
Percent Change
FY22 to FY23
Broward County, Florida
Recommended Budget FY23
36
Millage Comparison
Broward County, Florida
Recommended Budget FY23
37
Millage Rates
Ad Valorem Taxes
FY22
Adopted
Rates
FY23
Rolled-Back
Rates
FY23
Recommended
Rates
FY22
Adopted
Taxe s
FY22
Taxes
Levied
FY23
Recommended
Taxe s
Countywide
Operating
5.2904
---
5.2904
$1,173,784,445
$1,164,166,598
$1,299,819,680
Capital Outlay
0.2230
---
0.2402
$49,477,153
$49,071,743
$59,015,705
Subtotal
5.5134
5.0433
5.5306
$1,223,261,598
$1,213,238,341
$1,358,835,385
Debt Service (Voted)
0.1556
---
0.1384
$34,523,072
$34,240,194
$34,004,053
Total Countywide
5.6690
5.6690
$1,257,784,670
$1,247,478,535
$1,392,839,438
Broward Municipal Services District
BMSD
2.3353
2.1272
2.3353
$2,328,921
$2,322,996
$2,556,691
Fire Rescue MSTU*
2.6191
2.3857
2.6191
$2,611,945
$2,605,300
$2,867,396
Street Lighting District
0.3743
0.3294
0.3743
$202,086
$200,703
$230,218
Water Control Districts
Water Control District #2
0.1231
0.1133
0.1231
$605,716
$603,256
$663,470
Water Control District #3
0.1552
0.1415
0.1542
$452,766
$450,181
$497,634
Water Control District #4A
0.0146
0.0137
0.0146
$9,925
$9,799
$10,527
Water Control District #4B
0.0318
0.0276
0.0318
$30,218
$30,027
$34,641
Water Control District #4C
0.1276
0.1165
0.1276
$282,097
$280,844
$314,044
Cocomar Water Control District
0.1446
0.1322
0.1446
$753,599
$747,834
$817,907
Tax Ro l l s
FY22 Certified Roll**
FY22 Revised Roll***
FY23 Certified Roll
Countywide
$221,870,642,072
$220,052,661,014
$245,694,026,860
* An MSTU is a Municipal Services Taxing Unit.
** The FY22 tax roll was certified on 07/01/2021.
***The revised FY22 tax roll reflects all adjustments as of
06/10/2022.
Ten Year Millage History
Fiscal Year
Non-Voted Millage Rate
Voted Millage Rate
Total Millage Rate
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
5.5134
0.1556
5.6690
2023 Recommended
5.5306
0.1384
5.6690
Broward County, Florida
Recommended Budget FY23
38
Changes in Authorized Positions
The following chart depicts the changes in the number of positions from FY22 to FY23.
*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 FY23.
Broward County, Florida
Recommended Budget FY23
39
FY22 Adopted CAP
FY22 Revised CAP
FY23 Recommended CAP
Change
County Commission*
143
143
144
1
Elected Officials
2
2
2
0
Judicial
43
43
41
-2
County Administration
198
198
204
6
Aviation
586
586
621
35
Libraries, Parks & Cultural
1,095
1,095
1,124
29
Resilient Environment
407
407
419
12
Finance & Administrative Services
571
571
574
3
Human Services
426
426
437
11
Port Everglades
245
245
254
9
Public Works
966
966
1027
61
Transportation
1,347
1,347
1,373
26
Boards & Agencies
138
138
145
7
Non Departmental
8
8
8
0
AGENCY TOTAL
6,175
6,175
6,373
198
CAPITAL POSITIONS**
County Administration - Real Estate
2
2
0
-2
County Administration - Regional Emergency
Services and Communications
1
1
0
-1
County Administration - Surtax
18
18
18
0
County Operated Facility Inspections (In FY22,
was Public Works 2/Resilient Environment 4)
6
6
0
-6
Cultural – Public Art and Design
5
5
0
-5
Resilient Environment - Beach
2
2
2
0
Resilient Environment - Housing Administration
2
2
2
0
Resilient Environment - Land Stewardship
1
1
0
-1
FASD - ETS PC Replacement
1
1
0
-1
Parks - ADA Team
7
7
0
-7
Parks – Parks Planning Engineering
8
8
0
-8
Public Works - Construction Management
Division
27
27
0
-27
Public Works - Administration
1
1
2
1
Public Works - Facilities Maintenance Division
31
31
0
-31
Public Works - Highway Bridge
1
1
4
3
Public Works - Highway Construction Gas tax
26
26
26
0
Public Works - Traffic Engineering Gas tax
29
29
29
0
TOTAL CAPITAL
168
168
83
-85
TOTAL POSITION CAP
6,343
6,343
6,456
113
Grants/Other Positions***
324
326
326
0
TOTAL
6,667
6,669
6,782
113
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
Broward County, Florida
Recommended Budget FY23
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.
Broward County, Florida
Recommended Budget FY23
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.
Broward County, Florida
Recommended Budget FY23
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 WASTEWATER
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.
Broward County, Florida
Recommended Budget FY23
43
Note on Federal COVID-19 Financial Assistance
Broward County, Florida
Recommended Budget FY23
44
Major financial assistance provided to Broward County related to the
COVID-19 pandemic and proposed uses in FY23 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. This list is subject to change.
In most cases, these funds will be used by the end of FY23 but the amount is uncertain as it will depend on how much has been
used by the end of FY22, which closes on September 30, 2022. Commission actions to recognize and appropriate this financial
assistance is shown if already taken, or will be proposed as the funding is finalized and proposed uses confirmed. (July 15, 2022).
Agency
Federal law
Type of funding
and amount
Commission action
Anticipated use
in FY23
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
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
$379,304,234
June 1, 2021, Item 90
Feb. 22, 2022, Item 11
June 14, 2022, Item 12
Used in FY22.
Rental assistance
Consolidated Appropriations
Act, 2021 (Dec 27, 2020)
Section 501(a) of Division N
Emergency Rental
Assistance Program 1
$58,965,475
Feb. 9, 2021, Item 38
Used in FY21&22.
American Rescue Plan Act,
2021 (March 11, 2021)
Section 3201(a)
Emergency Rental
Assistance Program 2
$26,980,368
June 1, 2021, Item 90
Began use at end of
FY21 & anticipated
to be fully used in
FY22.
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,
$36,733,835
May 4, 2021, Item 9
For use in
FY22&23.
American Rescue Plan Act,
2021 (March 11, 2021)
Section 5307 Urbanized
Area Formula funds,
$87,555,547
September 9, 2021,
Item 11.
For use in
FY22&23.
Aviation
Coronavirus Aid, Relief, and
Economic Security Act
(CARES), [March 27, 2020]
Any FAA approved use,
$135,027,902.
April 21, 2020, Item 40.
Used in FY20
($95,690,742) and
remainder in FY21.
Consolidated Appropriations
Act, 2021 (Dec 27, 2020)
Any FAA approved use:
$27,297,391 for airports;
$3,844,634 for
concession mitigation.
June 15, 2021,
Items 5 and 96.
For use in FY22 and
subsequent years.
American Rescue Plan Act,
2021 (March 11, 2021)
Any FAA approved use.
$110,111,723 for
airports; estimated
$15,378,537 for
concession mitigation.
December 14, 2021,
Items 60 and 61.
For use in FY22 and
subsequent years.
Port
Port grant program by State
of Florida, from federal
assistance to State under
American Rescue Plan Act,
2021 (March 11, 2021)
Florida Statutes 311.07,
Florida seaport
transportation and
economic development
funding, $58,260,881.
September 9, 2021,
Item 10.
To be used in
FY21&22&23.
Draft. OMB. 7/15/2022
!""#$%&!"&'()(*%'%)+&(),&-.,*%+
!!"#$%#&'()*+,#&-*'.*/#0112#343
51)6#78.(*)(89*/#591):(8#;;;4!
-!(/,&!"&$!.)+0&$!''#11#!)%/1
<1)*=#&9,61'##>8)?#@%#A1B*'##7828)#C%#5:,D*)##A*82#5.))##$6*-*#E*99*)##F8)*(#G%##>1,?1+:6H##I8'#J%#0:KD##<:2#0=8'##>:KD8*9#L(:'*#