FY15 APPROPRIATIONS. Specific highlights for the General Fund, Special Capital

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1 FY15 APPROPRIATIONS The following sections will provide highlights on changes to budgeted appropriations from FY14 to FY15. OPERATING BUDGET HIGHLIGHTS The total Operating Budget for FY15 has increased Debt $68.6 million or three percent from the FY14 budget. Service 19% Specific highlights for the General Fund, Special Capital 19% Operating Purpose, Enterprise Funds and Unincorporated Areas 62% budgets are summarized below. General Fund (FY15 Budget - $1,068,447,420) Appropriations increase approximately $45.7 million or 4.5% percent primarily attributable to the increase in ad valorem taxes based on an increased tax roll. The general fund budget includes increases of approximately 5.3% to the Constitutional Officers budgets primarily to fund increases in the Florida Retirement System rates, compensation increases and health insurance increases. County Commission agencies, as a whole, are also increasing by approximately 5.3% to maintain service levels and in a few high priority areas, improve service. Major Special Purpose Funds The FY15 budget includes 43 special purpose and special revenue funds. The following major funds comprise approximately 85 percent of the total of all special purpose funds. Environmental Licensing and Building Permitting Special Purpose Fund (FY15 Budget - $8,678,290) A major portion of the Environmental Licensing and Building Permitting Division budget is dedicated to building code services. It is primarily funded by permit fees, plan review fees, and payment for services provided to Cities and other government agencies under contract. All of the programs are mandated by law or are essential in ensuring the safety of the built environment. The Building Code Services budget increases by approximately $1.7 million in FY15 primarily due to increases in revenues and fund balance resulting from increased new construction activity and airport expansion projects. 17 Broward County, Florida Fiscal Year 2015

2 Environmental Licensing and Building Permitting - Licensing, Elevator and Regulatory Fund (FY14 Budget - $6,765,580) This portion of the Environmental Licensing and Building Permitting Division budget is dedicated to licensing and regulation of certain industries such as construction contractors, elevator inspections, auto repairs, motor carriers, taxi cabs, limousines, kosher food vendors, and movers. It is primarily funded by license fees. The FY15 budget decreases by approximately $.24 million primarily due to a decrease in fund balance. Transit Operating Funds (FY15 Budget - $135,910,350) The overall FY15 Transit operating budget increases approximately $3.8 million compared to the adopted FY14 budget primarily due to $2.4 million in additional funding to address overcrowding and improve on-time performance on Routes 1, 2, 10, 34 and 36, the addition of an Engineer position to oversee The Wave rail system, additional Cashiers to staff the Transit money rooms, a Grant Analyst to enhance grant compliance and reporting, a Farebox Technician to repair bus fareboxes, and a Financial Analyst to enhance Transit s financial reporting and analysis. Federal and State Grants (FY15 Budget - $54,568,400) The federal and state grant fund is comprised of the County's most significant recurring grants. In FY15, these appropriations increased over the FY14 revised budget by approximately $2 million primarily due to the receipt of $1.75 million in State House Initiatives Partnership (SHIP) funding. Greater Fort Lauderdale Convention & Visitor's Bureau (FY15 Budget - $26,485,220) The approximate $2.5 million increase in the Bureau s budget is primarily attributable to an increase in the budgeted revenues enabling an increase in funding for marketing, advertising, and promotional activities including an enhanced summer campaign. Convention Center (FY15 Budget- $16,670,230) The Convention Center s operating budget increases approximately $2.5 million primarily due to an increase in the budgeted fund balance which will be transferred to the Convention Center capital fund for one-time capital projects. Homeless Services Fund (FY15 Budget - $10,367,880) The Homeless Services Fund is supported in whole by a transfer from the General Fund. The FY15 appropriation remains relatively steady as compared to FY14. Broward County, Florida Fiscal Year

3 E-911 Fund (FY15 - $25,460,240) The E-911 fund is supported with service fees charged on telephone and cellular bills to fund a portion of the costs of the E-911 system, including E-911 operations and call taker services for the County and two municipalities. These surcharges are expected to realize approximately $8.3 million in revenue for FY15, which is a decrease of $0.2 million due to legislative changes. The FY15 appropriations are decreasing approximately $1.24 million due to a decrease in revenues and reserves. Sheriff - Fire Rescue Fund (FY15 Budget- $99,894,300) This fund reflects the resources associated with providing municipal level fire rescue services by BSO. The fund is primarily supported with contract revenues from the cities of Weston, Dania Beach, Cooper City, Pembroke Park, West Park, Deerfield Beach, the Aviation Department and Port Everglades Department. Unincorporated area taxes and assessments fund services in the remaining unincorporated areas. The budget increases by approximately $3.43 million in FY15 primarily due to the increase in Florida Retirement System rates, compensation increases, and health insurance rate increases. Sheriff Law Enforcement Contract Services Fund (FY15 Budget- $193,113,090) 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 budgeted appropriations for the fund represent an increase of approximately $4.14 million compared to FY14. The increase in FY15 is primarily due to the increase in Florida Retirement System rates and compensation increases and health insurance rate increases. Judicial Technology Fund (FY15 Budget- $4,752,930) This state required fund is supported with recording fees and provides funds for technology expenses for the 17 th Judicial Circuit, the Public Defender, State Attorney and Guardian ad Litem. The budget is decreasing by $1.4 million, primarily due to a decrease in fund balance. This decrease is offset by a reduction in reserves and a transfer from the general fund of $261,700. Enterprise Operating Funds 19 Broward County, Florida Fiscal Year 2015

4 The FY15 budget includes four major enterprise operations. All four of these operations are entirely self-supported through their business activities and are briefly summarized below: Aviation (FY15 Budget - $221,284,520) The Aviation Department's operating budget decreases by $9.6 million in FY15. The primary changes in the Aviation budget include the following: a $.6 million net increase in personal services costs due to annualizing 16 positions approved in October, 2013, to support and maintain the in-line baggage system in Terminal 2 and to provide additional support for information system functions; and a decrease of 3 vacant positions in the FY15 budget process; $.8 million increase in utilities costs relating to the new tunnel operations in conjunction with the new expanded runway; $2.8 million in increased contractual costs relating to fire and police services; and a net decrease of $18.2 million in budgeted reserves primarily due to reduced fund balance and a change in the programming of the capital budget to budget projects entirely in the first year. Water and Wastewater (FY15 Budget - $95,353,290) The FY15 operating budget increases $3.3 million primarily due to an increase in operating expenses associated with the procurement of potable water and the disposal of sludge. Retail rates for water and sewer customers increases 3%, wholesale fees paid by other utilities increases 7.9%, and the rate paid by utilities receiving regional raw water services increases 8.7% based on the large user agreements with the participating utilities. Resource Recovery Fund (FY15 Budget - $56,463,660) This fund includes reserves for closure and post closure landfill costs. The budget increases by approximately $5.23 million due to an increase in fund balance. Solid Waste Fund (FY15 Budget - $23,841,060) This fund includes costs for 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 also includes reserves for the Davie Landfill closure, future demolition of the South Plant, and reserves for solid waste and recycling programs. The FY15 budget decreases by approximately $1.2 million compared to the adopted FY14 budget primarily due a reduction in fund balance. Port Everglades (FY15 Budget - $97,615,910) Broward County, Florida Fiscal Year

5 The Port Everglades operating budget decreases by $10.7 million in FY15. Significant changes in the Port s operating budget include a $11.7 million decrease in reserves due to increased capital project expenditures; a $.272 million increase in operating expenses due to an increase in the equipment maintenance budget; and a $.166 million supplement in personal services due to an upgrade of two part-time positions in the Business Development section, the creation of a full time position in Port Administration, and four seasonal positions created in Port Operations. Unincorporated Area Operating Funds The Broward County Board of County Commissioners provides municipal services to the residents of the unincorporated area. The unincorporated population fluctuated until the late 1990s when annexations resulted in a significant decrease in population as many neighborhoods joined surrounding Cities: Unincorporated Population Population in Thousands Providing services to the unincorporated area is challenging due to the fact that the service area is primarily three small pockets" as shown on the following map: 21 Broward County, Florida Fiscal Year 2015

6 The following municipal level services are provided to unincorporated area residents: Law Enforcement The Broward County Sheriff Law Enforcement Department provides police protection to unincorporated area residents. Per a court ruling (Minnet decision) in 1977, road patrol and related services are funded by countywide general revenues. Fire Rescue Broward Sheriff s Office Fire Rescue Department provides service to the unincorporated area either directly or through contracts with cities. Fire Rescue services in the unincorporated 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 FY15 and the property tax rate of $ per thousand dollars of taxable value is the same as FY14. Broward County, Florida Fiscal Year

7 Garbage Collection Services include private garbage haulers who provide garbage, trash and recycling collection and disposal. The proposed special assessment fee of $270 per housing unit is the same as the FY14 rate. 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 to both unincorporated and incorporated areas within the County s utility service area. Residents are charged based on their consumption. The retail water and sewer service rates for residential customers increases 3% in FY15. Other Municipal Level Services Services such as neighborhood parks, school guards, and code and zoning enforcement are also funded by the Municipal Service District fund. This fund is supported by fees, utility taxes, and a property tax that is levied only in the unincorporated area. The property tax rate for FY15 remains at This rate will provide $47,470 more in property taxes than in FY14 based on increased tax roll. The following charts depict the changes in unincorporated area property tax and special assessment rates in FY15 based on the change in the average taxable value for a single-family home. Properties with a Save Our Homes differential can experience up to a 1.5% increase in their assessed value for FY15. Homestead Property with Save Our Homes Differential FY14 FY15 Difference Fire Rescue Assessment $190 $ Fire Rescue Tax* $129 $132 $3 Garbage Assessment $270 $ Unincorporated Property Tax* $115 $117 $2 Street Lighting Property Tax* $18 $19 $1 Total $722 $728 $6 * Based on an average taxable value for an unincorporated area single family home of $49,100 for FY14 and $50,200 for FY Broward County, Florida Fiscal Year 2015

8 Single-family 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 single family property: Single-Family Properties Without a Homestead Exemption (based on the percent change in the average taxable value for all single-family homes) FY14 FY15 Difference Fire Rescue Assessment $190 $ Fire Rescue Tax* $129 $139 $10 Garbage Assessment $270 $ Unincorporated Property Tax* $115 $124 $9 Street Lighting Property Tax* $18 $20 $2 Total $722 $743 $21 * Based on an average taxable value for an unincorporated area single family home of $49,100 for FY14 and $53,200 for FY15. Broward County, Florida Fiscal Year