Board of County Commissioners
Nan H. Rich
Vice-Mayor, District 1
Mark D. Bogen
Commissioner, District 2
Michael Udine
Commissioner, District 3
Lamar P. Fisher
Mayor, District 4
Steve Geller
Commissioner, District 5
Beam Furr
Commissioner, District 6
Tim Ryan
Commissioner, District 7
Robert McKinzie
Commissioner, District 8
Hazelle P. Rogers
Commissioner, District 9
Monica Cepero
County Administrator
Norman S. J. Foster
Director, Office of Management and Budget
Fiscal Year 2024
Budget-In-Brief
The Broward County Budget provides Broward County residents, and the Board of County
Commissioners, with a funding plan for FY24. 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 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 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 FY24 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 FY24-28 Capital Program provides detailed information on all construction and other
capital and infrastructure projects programmed for FY24-28. 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
Sigma Chawdhury
Jessica Cheung
Elise Cooper
Boyd Glover
Kara Haggerty
William Hodge Hermann
Lisa Horn
Samuel Ling
Jenna Lyons
David MacKenzie
Jeremy McCann
Arnela Ombasic
Nohelia Orozco
Patrick Picard
Juan Raffo
SunJin Zanker
Budget FY24
FINANCE
OPERATIONS
OPERATIONS
PLANNING
HIGHWAY
CONSTRUCTION
& ENGINEERING
SEAPORT
ENGINEERING &
CONSTRUCTION
FAMILY SUCCESS
ADMINISTRATION
HOUSING OPTIONS,
SOLUTIONS &
SUPPORTS
RISK
MANAGEMENT
RECORDS, TAXES,
& TREASURY
PURCHASING
ANIMAL CARE
PORT EVERGLADES
ADMINISTRATION
SEAPORT
FACILITIES
MAINTENANCE
AVIATION
BUSINESS &
PROPERTIES
MANAGEMENT
AIRPORT
EXPANSION
PROGRAM
FINANCE
ADMINISTRATION
MAINTENANCE
FINANCE &
ADMINISTRATIVE
SERVICES
ACCOUNTING
ENTERPRISE
TECHNOLOGY
SERVICES
TRANSPORTATION
ADMINISTRATION
CAPITAL
IMPROVEMENT
PROJECTS
HUMAN
RESOURCES
CAPITAL
PROGRAM
RAIL
OPERATIONS
PARATRANSIT
SERVICE &
STRATEGIC
PLANNING
FLEET
SERVICES
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
2024 Operating Budget
VISIT LAUDERDALE
DEPUTY
COUNTY ADMINISTRATOR
OFFICE OF ECONOMIC
& SMALL BUSINESS
DEVELOPMENT
OFFICE OF
PUBLIC
COMMUNICATIONS
PUBLIC WORKS
FACILITIES
MANAGEMENT
HIGHWAY &
BRIDGE
MAINTENANCE
CONSTRUCTION
MANAGEMENT
TRAFFIC
ENGINEERING
WATER &
WASTEWATER
SERVICES
REAL PROPERTY
& REAL ESTATE
DEVELOPMENT
SOLID WASTE &
RECYCLING
SERVICES
PARKS &
RECREATION
CULTURAL
LIBRARIES
OFFICE OF
MANAGEMENT
& BUDGET
HUMAN SERVICES
BROWARD
ADDICTION
RECOVERY
ELDERLY &
VETERANS
SERVICES
OFFICE OF MEDICAL
EXAMINER & TRAUMA
SERVICES
RESILIENT ENVIRONMENT
BUILDING CODE
URBAN PLANNING
HOUSING FINANCE
PLANNING COUNCIL
OFFICE OF THE
INSPECTOR
GENERAL
OFFICE OF REGIONAL
EMERGENCY SERVICES &
COMMUNICATIONS
ENVIRONMENTAL
PERMITTING
ASSISTANT
COUNTY
ADMINISTRATORS
CONSUMER
PROTECTION
NATURAL
RESOURCES
COMMUNITY
PARTNERSHIPS
(Children, Homeless
and Health Care
Services)
CRISIS
INTERVENTION
SUPPORT
MOBILITY
ADVANCEMENT
PROGRAM
Table of Contents
Fiscal Year 2024 Budget Message ______________________________________________1
Operating Budget _________________________________________________________1
Capital Program __________________________________________________________4
Broward County Budget—By the Numbers ______________________________________6
FY24 Budgeting Process ______________________________________________________9
Overview of FY24 Budget ____________________________________________________10
FY24 Revenues ____________________________________________________________12
Overview ______________________________________________________________12
Property Taxes __________________________________________________________13
Fees and Charges ________________________________________________________16
Sales Tax ______________________________________________________________16
State Revenue Sharing ____________________________________________________17
Gas Taxes ______________________________________________________________18
Fund Balance ___________________________________________________________18
FY24 Appropriations ________________________________________________________19
Operating Budget Highlights _______________________________________________19
Capital Outlay Budget ____________________________________________________26
Debt Service Budget ______________________________________________________31
Appendix _______________________________________________________________33
Broward County Demographic Information ____________________________________35
Consolidated Fund Summary _______________________________________________36
Millage Comparison ______________________________________________________39
Ten Year Millage History ___________________________________________________40
Changes in Authorized Positions ____________________________________________41
Glossary of Terms _______________________________________________________42
Note on Federal COVID-19 Financial Assistance ________________________________46
(This page intentionally left blank).
Fiscal Year 2024 Budget Message
To: Board of County Commissioners July 14th, 2023
I am proud to present to you a balanced Broward County Recommended Operating Budget and
Capital Program for FY24 that strategically aligns with the Commissioners’ priorities. This budget
balances investments in the future in transit, the airport and seaport, and in services for the
residents of Broward County, while remaining prudent in adding to reserves and preparing for
financial challenges over the next several years.
Everyone in Broward County has experienced the positives and downsides of the current
economy. While the job market remains strong, employers face difficulties in recruiting for
certain positions, and many residents are still finding it difficult to find the right job and make
ends meet. With the recent migration of people to south Florida, increased pressures have come
on housing costs, which were already high to begin with. The county has faced these pressures
as well, with some departments having difficulty in recruitment, and some employees
experiencing significant rent increases.
This budget includes funding to address these challenges, both in terms of current services and
setting the groundwork for major investments to come. The Premium Mobility (PREMO) Plan you
recently adopted lays the framework for a transformational change to the transit network
throughout the county. Major investments are being planned to add a much-needed People
Mover at the airport, and a Port to Port to Convention Center Light Rail connection. Additional
funds are provided to continue the recent efforts to expand affordable housing. This year will
also mark the opening of the new Nancy J. Cotterman Center, a visible embodiment of the
county’s commitment to combatting sexual assault and child abuse.
Operating Budget
The recommended budget aligns resources with the Commission established priorities. Below are
the county’s established five goal themes with examples of strategic resource allocations found
in this recommended budget. Highlights of the operating budget include the following items.
Accountable Government
• Added resources to fund the P25 radio system Technology Roadmap, including resources to
enable “the hub” to be tested, and other enhancements to the regional communications
system.
• Enhanced computer network security, implementation of enhanced data collection,
encryptions, automation, and security protections and support, as well as providing additional
funding for the County Auditor for specialized external auditors and improved auditing
software, and to the Property Appraiser for an additional position to combat property fraud.
Recommended Budget FY24
1
• The Purchasing Division is funded to set up a Vendor Management function to improve two-
way communications with vendors and to streamline procurements in the future.
• Additional resources are provided in line with the recommendations made in an external
consultant review of the facilities maintenance operations, to enhance IT security over facility
management systems, improve training, and simplify administrative processes.
• Funds are included to support countywide innovations and technology enhancements, as we
look to leverage technology advances to provide more efficient and streamlined services.
Connected Community
• To help deliver the expanded video content that the county uses to communicate with
residents, positions are added for audiovisual production and public information.
• Transit operations are expanded to provide more hours of service in the call center to
respond to customer inquiries, to market and promote the PREMO Plan, and to expand
recruitment efforts for transit.
• The Capital Budget includes significant funding for the PREMO Plan projects, together with
Airport and Port capital projects that all further the goal of improving connections among
and between the County’s major economic engines.
Economic Opportunity
• To address housing cost pressures, $20 million of funding is included for affordable housing,
together with $1.3 million for 30 to 40 new permanent supportive housing units and $300,000
to plan for a Pallet Shelter Family Village for ten families.
• The Strategic Job Creation Incentive program to focus on high-wage job creation is funded
for $1 million again in FY24, for the second year.
• Operating expenses for communication and activities regarding Foreign Trade Zone
designation is provided for $200,000 one time in FY24, together with $250,000 one time for
a microgrant program.
• To promote film production in Broward County, $2 million is added to attract projects by a
high-level production studio. It is not anticipated that the $10 million appropriated in FY23
for film incentives will be spent in FY23 so it is funded again in FY24, with up to $500,000 of
that amount designated for a grant match related to a film studio. Additional amounts are
provided for reimbursement of travel funds and emerging filmmakers grants.
Healthy Community
• With the opening of the new Nancy J. Cotterman Center later in 2023, additional funding is
added to the budget to ensure the successful launch of the new facility.
• One million dollars is added to increase mental health jail diversion services.
Recommended Budget FY24
2
• Funding is added with the opening of new facilities at several of the County's regional parks,
to accommodate increased costs for materials, supplies and services, and to add Park
Rangers to safeguard visitors. The capital budget also includes funds for a number of
projects at Delevoe Park and the replacement of the Roosevelt Gardens Park Playground.
• Increased budgets for operations and staff retention is included for the Medical Examiner
Office, and $50,000 for additional funding for the Library Summer Learning Program.
• An annual amount of up to $1 million is programmed for capital improvements at the
Broward Center for the Performing Arts, for an expected term of up to five years. This
funding is contingent upon the approval of a new, separate capital cost share agreement
with the Performing Arts Center Authority (PACA) and the City of Fort Lauderdale. The
County will match up to $500,000 annually on a dollar-for-dollar basis for PACA
contributions. The County would also match up to $500,000 annually on a two-to-one basis
for City of Fort Lauderdale contributions.
Resilient Community
• The FY24 budget includes full-year funding for additional positions and costs the Commission
added mid-year to ensure 7-day operations at Animal Care, and provides further funding for
a Swap Shop Adoption program and medical and dietary shelter supplies.
• The County’s participation in discussions regarding solid waste are continued with a
$500,000 appropriation for the county’s share of costs of the Master Plan and the County’s
prorata share of three years of anticipated start-up costs at $25,000 per year.
• Regional Economic Resilience Marketing Strategy match commitment of $100,000 one time,
and $50,000 for assistance to the Marine Research Hub.
• Additional resources for Mosquito Control with the addition of one Inspector.
• Investments in future performance energy projects are anticipated with existing and
proposed capital funds for projects that promise a future payback.
Public Safety
• This budget includes a significant increase for BSO, including $25.0 million for agency
personnel cost increases, and $3.4 million for 30 new positions across the agency, with
focus on priorities identified by the Sheriff and shared by the Commission. For Dispatch, a
similar increase to regional services is included for agency personnel cost changes in the
amount of $2.9 million, and $0.5 million for higher operating expenses and capital. Finally,
the Legislature made changes to FRS this past session and this budget also includes $8.0
million incremental dollars for that late state mandate.
• To recognize the sacrifice that public safety personnel make for the County, $50,000 is
funded for Certified police and fire line of duty death benefits.
Recommended Budget FY24
3
Cost Pressures
There are a number of specific cost pressures of a significant nature that have been
accommodated for in the FY24 budget. These additional cost increases are notable this year,
and, if repeated, would place considerable pressure on the County’s on-going resources.
First, the Florida Legislature made a number of changes to the Florida Retirement System in
2023, and these changes have resulted in higher employer contribution rates for the county.
Most notably, since the changes were highest for the Special Risk category, an increase of
$7.5 million for the Broward Sheriff’s Office regional services and $479,170 for Dispatch
personnel is included in the budget. For the County’s direct employees, the incremental increase
resulting from the change in law represents an additional $4.6 million of county contributions to
the retirement system.
Second, building-related costs are increasing, and budgets increased to account for higher utility
costs. Property insurance rates for County buildings have risen by over 30% this year, reflecting
wider issues within Florida’s property insurance market.
Third, specific supplies and services have become more costly, such as Broward Addiction
Recovery’s food, lab testing and laundry services, Broward County Transit’s Paratransit
Contracted Service, as well as security contract services and trash collection at a number of
departmental sites countywide.
Fourth, a number of existing revenues, including fines or fees, that support various programs
have been insufficient to maintain levels of service, so supplemental General Fund
appropriations are included in this budget to fund FY24 expenses. The affected programs include
a number at the Courts, as well as Markham Park’s Target Range and Everglades Holiday Park.
Enterprise Funds
• The budget for the Aviation Department adds twelve positions to assist with day-to-day
operations at FLL airport as air traffic resumes to near pre-pandemic levels.
• The Port Operating Budget includes eleven additional positions to support the new cruise
section, manage the maintenance of cranes, and supervise late night harbormaster shifts,
together with increases for repairs, maintenance and equipment purchases throughout the
Port, and funds for public relations and new research studies.
Capital Program
Before describing the Five-Year Capital Program, it is important to once again acknowledge the
Commission’s adoption of the PREMO Plan to guide many of the transit investments in the
County. This activity culminates the work done since the surtax was implemented, and will
shape our investments for years to come, with our federal, state and local partners.
Recommended Budget FY24
4
The Five-Year Capital Program includes projects that are generally funded (mostly from property
taxes) and those funded by specific revenue sources such as gas tax, surtax 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 FY24, $70.6 million is from ad
valorem taxes and $18.6 million from fund balances carried forward. Highlights of the Capital
Program are described in the following section.
General Capital Projects
General Government Facility projects receiving significant funding in FY24 include the Forensic
Science Center and the Property Appraiser Replacement Facility. The capital program for FY24
also includes significant funding for Regional Communications and Technology projects including
the relocation of the North Public Safety Answering Point and the replacement of a Law Records
Management System.
For the Library Division, funding for several major projects at the Main Library are programmed
in FY24 including the renovation of the library’s restrooms, auditorium, plaza, and curtain wall.
For the Parks and Recreation Division, funding to design a new Division headquarters at an
existing regional park, replace boardwalks at Secret Woods Nature Center, improve
infrastructure at Tradewinds Park, and provide new grandstand bleachers and a scoreboard at
the Central Broward Regional Park is allocated in FY24.
In addition to routine repair and maintenance projects at the County’s judicial, detention, and
public safety facilities, the Capital Program allocates funding for major capital improvements to
the County’s main Judicial Complex, regional courthouses, and detention facilities. These
projects include $39.3 million of renovation and staff relocation projects necessary to complete
the six-floor renovation of the Judicial Complex’s East Wing, $12 million to design and construct
a 500 Car Garage and Plaza, and $10 million for necessary improvements at the Paul Rein
Detention Facility.
The County continues to work on a number of major strategic, capital projects that require
future funding decisions to implement as they are further developed. These projects include:
• Replacement of Government Center East.
• Replacement of Emergency Operations Center/Public Safety Answering Point (EOC/PSAP), in
the West Regional County Campus Complex.
• South Regional Courthouse Campus.
Enterprise Capital
Major airport projects included in the FY24-FY28 Capital Program are the Automated People
Mover, terminal expansion phase 1, and terminal connectors between T1, T2, and T3, Palm
Garage redevelopment and an Intermodal Center. The Aviation Capital Budget is supported with
Aviation fees and charges, bond financing, and grants.
Recommended Budget FY24
5
Port capital projects are designed to implement the 2018 Master/Vision Plan Update adopted by
the Board in June 2020, including $168 million for enhancements at Cruise Terminal 29, new
bulkheads at six berths, new cranes and related improvements, the I-595 flyover project, a
container yard, mitigation work at West Lake park, implementation of shore power for ships at
the Port, 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 well underway for future corridors and transit
improvements. Planning and design is also underway for projects in the PREMO Plan linking the
airport, seaport and convention center with downtown Fort Lauderdale, as well as work on the
Broward Commuter Rail South project. 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 needed upgrades to the
supporting infrastructure, garages and maintenance facilities.
Broward County Budget—By the Numbers
Total Budget
The total recommended Budget for FY24 is $8.6069 billion, which encompasses all tax-supported
and non-tax supported funds. Below is the comparison to the revised FY23 budget:
Overall, the total FY24 Recommended Budget is $1,645.9 million or 23.6% higher than the
Revised Budget for FY23, driven by one-time capital items. The Operating Budget is $508.3
million higher (12.3%) and the Capital Budget is $1,136.1 million higher (reflecting the Forensic
Science Center, a higher appropriation at the airport, and a number of PREMO Plan and other
surtax appropriations). The Debt Service Budget in FY24 is $1.6 million higher than FY23 at
$810.2 million.
Operating Budgets increase by 12.3% overall, reflecting the full return to normal activity at Port
Everglades (up $101.6 million, or 51.8%), and the phasing out of pandemic federal aid at
Transit. Transit’s total operating budget in FY24 is higher by $97.3 million but the change net of
federal aid is an increase of $30.2 million. General Fund Operating Budgets (Constitutionals and
Recommended Budget FY24
6
Budget
FY23 Revised
($million)
FY24 Proposed
($million)
Difference
($million)
Operating Budget
4,137.1
4,645.4
508.3
Capital Budget
2,015.3
3,151.3
1,136.1
Debt Service Budget
808.6
810.2
1.6
Total
6,960.9
8,606.9
1,645.9
county agencies), excluding Port and Transit, increase by $309.4 million 8.2% over the revised
FY23 Budget. Reserves in the General Fund increase by $11.9 million compared to FY23.
The economy through mid-2023 shows improvement for dedicated funding streams that support
investments and services used by County residents, although gas tax revenues are essentially
flat with technological changes and travel pattern changes. The outlook for sales tax revenue
continues to depend on the risk of an economic slowdown, consumers’ sentiment and overall
savings levels. The housing market continues to be strongly influenced by interest rate changes
and migration patterns.
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 FY24,
General Fund revenues are recovering. Overall, General Fund recurring revenues in FY24 are
budgeted to be $1.641 billion, up $159.1 million or 10.7% from FY23.
Property tax revenue for FY24, based on the July 1 tax roll, is up 11.0% over the FY23 Budget.
The real estate market for residential properties continued at higher price levels but with lower
sales volume in 2022, but the level of both demand and price growth has continued at lower
levels in 2023. The high price of residential housing continues to impact the housing affordability
situation in the county.
Property taxpayers will have no change 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 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 Budget includes a $70.6 million allocation for FY24.
Adjusting the taxes dedicated to the General Capital Outlay Program over time helps to address
our infrastructure maintenance needs. With over $2 billion in non-enterprise, tax-supported
assets to maintain, it is important that we continue to fund a robust asset management
Recommended Budget FY24
7
Budget
FY23 Rate
FY24 Proposed Rate
Difference
General Fund
5.2904
5.2904
0.0
General Capital Outlay
0.2402
0.2588
0.0186
General Obligation Debt
0.1384
0.1198
-0.0186
Total
5.6690
5.6690
0.0
program. The county will 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 projects such as the replacement
of the Government Center East, a new campus for Emergency Operations Center/PSAP, and
replacement of the South Regional Courthouse. Other forms of financing will be needed, 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 $20.00 at the beginning of FY24,
down from $35.19 at the start of FY23, and significantly lower than 2006’s level of $350 per
capita. Debt service is projected to be about 0.01% of assessed values in the County in FY24.
Lastly, I am happy to share that this budget includes a recommendation to reduce a number of
millages in the Cocomar Water Control District, by 5.7%; Water Control District 2, by 0.65%;
Water Control District 3, by 14%; and Water Control District 4A, by 17%.
Preparing for a Changed Future
Given the uncertain economic outlook, the FY24 Budget includes:
• An increase in General Fund ad valorem reserves to a level of 1.5% of forecasted revenues, to
provide options to respond to economic trends over the next 12 to 24 months, and;
• A refinement of reserves to provide for future funding of county facilities to a consolidated
level of $44.7 million, as we finalize plans for new facilities to protect the community and
provide high-quality services to its residents for the coming decades.
• Reserves for emergencies and revenue fluctuations in the General Fund are also increased to
reflect recent changes in the overall county budget.
Together with the limited and targeted investments described above, this Budget balances the
needs of taxpayers who provide funds for county government and residents’ and visitors’ needs
for essential and valuable public services.
Respectfully submitted,
Monica Cepero
County Administrator
Recommended Budget FY24
8
FY24 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 16th together with a discussion of Commissioner
priorities for FY24. Subsequently, the Board reviewed the budgets for the Property Appraiser and
the Broward Sheriff’s Office (BSO) at a workshop on June 8th. The County Administrator
presented 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 FY24 Recommended Budget in July.
The County Commission scheduled additional workshops in August to reassess the current
budgetary environment and to provide direction to be used to finalize the budget and tax rates,
for adoption at two public hearings in September.
Note for FY24 only:
This FY24 Recommended Budget includes changes involving a number of sections. First, the
County Commission Public Information section is incorporated into the Office of Public
Communications. Second, the Professional Standards section is included in the Human
Resources Division within the Finance and Administrative Services Department. Third, the
Human Rights section is relocated to the Housing Options, Solutions and Supports Division
within the Human Services Department. These reorganizations move positions and resources to
better align organizational responsibilities.
To facilitate comparison of the FY24 budget request, the recommended changes to personnel
and budgets within these departments are shown for FY24, FY23 Revised, and FY22 Revised.
Recommended Budget FY24
9
Overview of FY24 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)
Roadway Construction/Maint.
Law Enforcement
Internal Investigations
Elections Administration
Small Business Opportunity
Lot Clearing
Legal Services
Emergency Management
Tourism Development
Neighborhood Parks
Management & Budget
Environmental Protection
Traffic Engineering
Neighborhood Planning
Professional Standards
Health Care
Transit
Neighborhood Roads
Purchasing
Homeless Services
Transportation Planning
Recycling
Real Property and Real Estate
Development
Human Services
Trauma Mgmt. Services
School Crossing Guards
Records Storage
Human Rights Protection
Value Adjustment Board
Radio Maintenance
Landfill (trash)
Water and Wastewater Treatment
& Transmission
Risk Management
Land Use & Development Management
Water Management
Telephone Services
Law Enforcement Services
Libraries
Recommended Budget FY24
10
Debt Service
9%
Capital
37%
Operating
54%
Broward County’s annual budget consists of the Operating Budget, Capital Budget and Debt
Service Budget. The Operating Budget includes the ongoing activities of the County government
– from enterprise operations which are totally user fee supported, to special purpose operations
which are supported with user fees and other non-property tax revenues, to general purpose
operations which are supported by a mixture of user fees, property taxes and other revenues.
The Capital Budget includes all major projects (construction, maintenance and improvement and
acquisition of facilities and infrastructure) funded by a variety of funding sources. The most
significant revenues are taxes, bond and loan proceeds, grants, user fees, and fund balances.
Recommended Budget FY24
11
Operating ($millions)
Constitutionals/Judicial
Non-Departmental
Aviation
Finance &
Adminstrative Services
Public Works
Port Everglades
Transportation
Human Services
County Administration/
Commission
Libraries, Parks and Cultural
Boards & Agencies
Resilient Environment
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
$83.9
$109.1
$155.3
$178.4
$205.8
$252.1
$297.9
$374.9
$397.4
$624.6
$661.5
$1,304.6
Capital ($millions)
Transportation
Aviation
General Government
Facilities and Equipment
Water & Wastewater
Port Everglades
Public Safety/Judicial
Recreation, Tourism
and Environmental
Community Development
Broward Municipal Services
District Improvements
$0
$500
$1,000
$1,500
$11.4
$24.9
$79.9
$81.2
$95.8
$100.4
$298.8
$365.5
$1,309.5
The Debt Service Budget provides for payment of principal and interest on revenue bonds and
general obligation (voted) bonds and the required reserves.
To understand the County Budget, it is necessary to view it from the perspective of both
revenues and appropriations. The next two sections describe how the budget is supported by
revenues and the major changes to appropriations from FY23 to FY24.
FY24 Revenues
Overview
County services are funded with a variety of revenue sources. These sources include the
following: property taxes, miscellaneous taxes and assessments, federal and state grants, fees
and charges, interest income, fund balance, and other miscellaneous revenue sources. The
majority of these revenue sources are either committed to recurring programs, capital projects,
or to mandatory debt service reserves. These committed revenues represent inflexible
resources. These funding sources, by law, must be expended for specifically designated
purposes.
Generally, federal and state revenues have significant inflexible components. A considerable
portion of these funds represent revenue sources designated for various capital improvements,
such as airport expansion, port expansion, and transit projects. The remaining portion
represents federal and state revenue sources which are used for Operating Budget purposes.
Historically, the most flexible resource available to local governments has been the property tax.
Enterprise funds, which support some of the most expensive county services (such as the
airport, the port, and water/wastewater) are funded by their own designated revenues, while
Recommended Budget FY24
12
Debt Service ($millions)
Aviation Bonds
Water and Wastewater Bonds
Port Everglades Bonds
2022 Convention Center Hotel Revenue Bonds
2021 Tourist Development Tax 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
$100
$200
$300
$400
$0.6
$21.0
$31.0
$48.3
$58.3
$76.2
$77.9
$107.2
$389.7
some of the most visible County services (such as law enforcement, libraries and parks) are
funded primarily with property taxes. The FY24 budget is supported by $1,546.28 million in
Countywide property taxes.
Property Taxes
In FY24, overall Countywide property tax revenue increases $153.5 million when compared to
the FY23 Adopted Budget and $162.4 million when compared to the final amount of taxes levied
in FY23 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 FY24 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 FY24 in Broward County)
Other Residential Properties (based on the percent change in the average taxable value for all
residential properties)
Fund (dollars in millions)
FY23 Adopted Taxes
FY23 Actual Taxes Levied
FY24 Recommended Taxes
General Fund
$1,299.8
$1,291.5
$1,443.0
Capital Outlay Fund
$59.0
$58.6
$70.6
Voter Approved Debt Service
$34.0
$33.8
$32.7
Total
$1,392.8
$1,384.0
$1,546.3
FY23
FY24
Taxable Value
$221,464
$228,108
Property Taxes
$1,255
$1,293
Change if same home as FY23
$38
FY23
FY24
Taxable Value
$325,510
$370,449
Property Taxes
$1,845
$2,100
Change FY23 to FY24
$255
Recommended Budget FY24
13
Once the amount of dollars needed to support the tax-supported budget is determined, there are
two factors that impact the amount of taxes for each property. The first factor is the millage rate
or property tax rate that, when applied to the tax roll, generates the necessary tax dollars to
support County operations. State law places a ten mill (ten dollars per thousand dollars of
taxable value) cap on local governments excluding voted debt service. Broward County is at
55.5% of the state limit for FY24. The following chart shows the Countywide operating and voted
debt service millage rates since FY13:
The second factor is the tax roll, which represents the total value of taxable property in Broward
County. The tax roll is determined by the Property Appraiser. The following chart illustrates the
changes in the tax roll since FY12 including the rise in property values since the Great
Recession:
Recommended Budget FY24
14
Millage Rates, FY13 - FY24
0.0
1.5
3.0
4.5
6.0
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
FY23
FY24
Countywide
Voted Debt
Total Taxable Property Value, FY12 - FY24 ($billion)
0
25
50
75
100
125
150
175
200
225
250
275
FY12
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
FY23
FY24
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 9.4%
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 1.4% increase in the FY24 tax roll over the current year.
The fact that the county levies $1,546.3 million in Countywide taxes in FY24 does not guarantee
that it will collect the entire levy. Historically, Broward County has collected from 94% to 96% 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 4%
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% of expected revenues. Therefore, if the county collects 95%, the
county “breaks-even.” As shown on the chart below, the percentage of uncollected property
taxes can be greater than 5%.
Recommended Budget FY24
15
Uncollected Property Taxes, FY11 - FY23 (Percentage Uncollected)
0%
2%
4%
6%
FY11
FY12
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
FY23
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% is distributed to the County and 60% 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 FY24: General Fund programs ($95.4 million); Public Works highway operations divisions
($20.5 million); and Broward Municipal Services District (BMSD) emergency medical and fire
protection services ($1.0 million). The amount allocated for use in the BMSD is based on the
population of the BMSD (the unincorporated area of Broward County).
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 in the FY24 Budget at $116.9 million, which is an increase of 33.9% compared to
FY19, the last full fiscal year prior to the COVID-19 pandemic. The chart on page 17 illustrates
the historical trend.
Recommended Budget FY24
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 FY24, $42.64 million will support
General Fund Countywide Programs. The remaining $0.37 million of the County’s share is
allocated to the Municipal Service District Fund to support BMSD services. State Revenue
Sharing revenue was $23.2 million in FY12 and has increased steadily until the COVID-19
pandemic affected businesses and consequently sales tax receipts throughout the state. The
following chart illustrates the historical trend:
*Budgeted
Recommended Budget FY24
17
Half Cent Sales Tax Revenue, FY12 - FY24 ($millions)
0
20
40
60
80
100
120
FY12
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
FY23*
FY24*
State Revenue Sharing Funds, FY12 - FY24 ($millions)
0
5
10
15
20
25
30
35
40
45
FY12
FY13
FY14
FY15
FY16
FY17
FY18
FY19
FY20
FY21
FY22
FY23*
FY24*
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 ($7.1 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 ($15.8 million) - This two-cent gas tax is allocated to road
construction and maintenance projects.
•
The Original 6 Cent Local Option Gas Tax ($32.8 million) – This six-cent gas tax primarily
supports Transit and transportation capital operations and Traffic Engineering and Highway
and Bridge Maintenance projects in FY24.
•
The Ninth Cent Local Option 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 FY24.
•
The Additional 3 Cent Local Option Gas Tax ($11.1 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 FY24.*
•
The Homeless 1 Cent Local Option Gas Tax ($7.6 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 Fifth Cent Local Option Gas Tax ($5.6 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 FY24.*
*In 2023, the Broward County Board of County Commissioners relevyed the fifth cent and three-
cent local option fuel taxes for the period of January 1, 2024 to December 31, 2053.
Fund Balance
A significant proportion of the total County Budget is supported by fund balances. Fund balances
are the funds remaining at the end of a fiscal year which are carried over to support the budget
in the next fiscal year. Most fund balances are restricted and obligated for a specific purpose.
Recommended Budget FY24
18
FY24 Appropriations
The following sections describe changes to budgeted appropriations from FY23 to FY24.
Operating Budget Highlights
The total Operating Budget for FY24 has increased by
$508.3 million or 12.3% from the FY23 budget.
Specific highlights for the General Fund, Special
Revenue, Enterprise Funds and Broward Municipal
Services District budgets are summarized below.
General Fund
(FY24 Budget – $1,804,524,510)
Appropriations increase approximately $152.2 million
or 9.2%, attributable to the net increase in the
property tax roll and the projected increase in half-
cent sales tax and state revenue sharing revenues.
The major budget changes in the General Fund for FY24 in the Commission’s five goal themes of
the strategic plan are:
Accountable Government: Funds for P25 radio system Technology Roadmap; enhanced
computer network security; a new Vendor Management function in the Purchasing Division; and
countywide innovations and technology enhancements.
Connected Community: Positions are added for audiovisual production and public information.
Economic Opportunity: $20 million of funding is included for affordable housing; one-time
funding for communication regarding Foreign Trade Zone designation and a microgrant program;
$2 million to attract projects by a high-level production studio; and up to $500,000 of existing
funding for film incentives designated for a grant match related to a film studio.
Healthy Community: Funds for opening the new Nancy J. Cotterman Center; $1 million for
mental health jail diversion services; additional parks funding and positions; operations funding
for the Medical Examiner Office; and $50,000 for additional funding for the Library Summer
Learning Program.
Resilient Community: Full-year funding for 7-day operations at Animal Care; a $500,000
appropriation for the county’s share of costs of the Solid Waste Master Plan; a match
commitment for the Regional Economic Resilience Marketing Strategy; $50,000 for assistance to
the Marine Research Hub; and adding an inspector for mosquito control.
BSO: significant additional resources for agency personnel cost increases; 30 new positions, with
focus on priorities identified by the Sheriff and shared by the Commission; and additional $8.0
Recommended Budget FY24
19
Debt Service
9%
Capital
37%
Operating
54%
million for very recent increases to employer contributions to FRS by the Florida Legislature. To
recognize the sacrifice that public safety personnel make for the County, $50,000 is funded for
Certified police and fire line of duty death benefits.
Major Special Revenue Funds
The FY24 budget includes special revenue funds. The following major funds comprise the
majority of the total of all special revenue funds.
• Building Code (FY24 Budget - $8,520,770)
The Building Code 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 decreased by approximately $1.2 million in
FY24 primarily due to a decrease in fund balance.
• Licensing, Elevator and Regulatory (FY24 Budget - $8,547,580)
The Licensing, Elevator, and Regulatory Fund budget contains three programs dedicated
to the regulation of certain industries such as most construction contractors, elevator repair,
vehicles for hire, auto repair, and blasting demolition. These regulatory programs are
primarily funded by license revenues and fund balance from prior years. The budget for FY24
decreased by $858,160 due to a decrease in anticipated revenues and fund balance.
• Transit Operating (FY24 Budget - $234,640,480)
The FY24 Transit Operating Fund budget increases approximately $96.5 million compared
to the FY23 budget. This change is due to the ending of the use of federal assistance 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 FY23 to FY24 is an
increase of approximately $30.2 million. Capital projects in FY24 are funded at $41,909,360
from other funding sources.
• Transportation Surtax (FY24 Budget - $1,855,822,960)
The program in FY24 funds core operating expenses for administering the program; Public
Works projects including adaptive signal control, fiber optics, mast arms, intersection
improvements, school zones, road capacity expansion, bridges including resurfacing, lighting
improvements, sidewalks including road drainage, bridges and drainage projects. Transit
projects funded include high frequency buses, two Light Rail Transit (LRT) projects, two Bus
Rapid Transit (BRT) projects and Broward Commuter Rail South as part of the PREMO Plan.
Other Transit projects funded include fixed route buses; paratransit vehicle replacement;
planning studies; information technology and security enhancements; bus stop and shelter
improvements; electric bus charging infrastructure; facilities and infrastructure
improvements; the West Broward Intermodal center; and the Hollywood Transit Transfer
Recommended Budget FY24
20
facility. Budget is allocated for the planned Intermodal Center and Automated People Mover
projects at FLL airport. Surtax revenues fund Transit existing fixed route service; existing and
expansion community shuttle service; community shuttle bus replacement and stop
improvements; the Late Night Shift Connect and MicroTransit program pilots; regional
transportation as well as an allocation for municipal capital projects.
• Federal and State Grants (FY24 Budget - $86,108,420)
The federal and state grant fund is comprised of the County’s most significant grants in
the Human Services and Resilient Environment Departments. In FY24, these appropriations
decreased by approximately $3 million in comparison to the FY23 revised budget.
• Visit Lauderdale (FY24 Budget - $50,633,260)
Visit Lauderdale’s FY24 budget increases approximately $7.5 million from FY23. The
increase is primarily due to additional one-time funding that is appropriated to supplement the
marketing, advertising, and promotion budget and to reserve funds in advance of a large-
scale future sponsorship and hosting opportunity in FY26.
• Convention Center (FY24 Budget - $28,609,430)
The Convention Center’s Operating budget increases approximately $2 million in FY24.
The increase is primarily due to a transfer of one-time funds to the Tourist Development Tax
Capital Fund to support Convention Center capital projects, but is also reflective of cost
increases related to management services, parking operations, and event related costs.
• Homeless Services Fund (FY24 Budget - $7,605,000)
The Homeless Services Fund is supported in whole by a transfer from the General Fund in
an amount equal to the Homeless 1 Cent Local Option Gas Tax. The FY24 appropriation
remains relatively constant from FY23 budget.
• Opioid Regional Settlement Fund (FY24 Budget - $16,282,180)
During FY23, this fund was established to budget funding from legal settlements with
Pharmaceutical Supply Chain Participants for opioid abatement programs in Broward County.
• E-911 Fund (FY24 Budget - $32,510,570)
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 FY24 appropriations are increasing by approximately $3.3
million primarily due to an increase in reserves held for future capital projects, an increase in
recurring operating expenses for annual software & hardware maintenance costs, and an
increase in personnel services for an additional position.
• BSO - Fire Rescue Contracts Fund (FY24 Budget - $180,724,460)
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
Recommended Budget FY24
21
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 has an increase in personnel
services for FY24 for salary and other fringe benefit costs, the addition of 11 new positions for
Contract Cities and 3 new positions for BMSD.
• BSO—Law Enforcement Contract Services Fund (FY24 Budget - $287,799,340)
This fund reflects the resources associated with providing contractual law enforcement
services by the Broward Sheriff’s Office to numerous municipalities and County agencies. The
fund is primarily supported by contract revenues from the cities of Cooper City, Dania Beach,
Deerfield Beach, Lauderdale Lakes, Lauderdale-by-the-Sea, North Lauderdale, Oakland Park,
Parkland, Pompano Beach, Tamarac, West Park, and Weston as well as the Aviation
Department and Port Everglades. The net increase in personnel services for FY24 is
$3,161,510 after the elimination of 9 positions due to contract expiration. There are also one-
time increases in capital outlay for communications ($1,660,460), vehicles ($7,141,560),
equipment ($256,920), building improvements ($190,000), and lease purchase ($9,020).
Enterprise Operating Funds
The FY24 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 (FY24 Budget - $624,603,240)
The Aviation Department’s Operating Budget increased by $25.2 million to $624.6 million
primarily due to an increase of reserves of $27.2 million associated with an increase in
operating revenues, $16.8 million increase in operating expenses mainly attributed to a $6.3
million in increases for insurance costs, a $2.3 million increase in BSO law enforcement
services and a $2.3 million increase in electric utility costs; an $8.7 million increase in
personnel services attributed in part to a $1.3 million increase in personnel services due to 12
positions being added. The transfer from aviation operations in FY24 is $136.8 million, which
is a decrease of $27.4 million over FY23.
• Water and Wastewater (FY24 Budget - $167,487,290)
The FY24 Operating Budget increases from the FY23 revised budget by $18.3 million to
$167.5 million primarily due to an increase in reserves $6.1 million from increased interest
earnings, a $3.2 million increase in operating expenses from higher utility and purchased
insurance costs, an increase in personnel services of $1.3 million from increased retirement
rates and the addition of 10 new positions, and an additional $890,000 in capital outlay costs
for replacement vehicles and equipment. The increase to retail rates for water and sewer
customers in FY24 is 4.98%, wholesale fees paid by other utilities increase 6.2% due to
higher debt service costs, and the rate paid by utilities receiving regional raw water services
Recommended Budget FY24
22
increases 15.4% due to increased operating costs and increased flows. The transfer from
water and wastewater operations to capital in FY24 is $35 million.
• Solid Waste Fund (FY24 Budget - $73,893,590)
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 future demolition of the South Resource Recovery Plant. The FY24 budget
increases by a net of $9.2 million primarily because of increased reserves from higher fund
balance and an increase in tipping fees.
• Port Everglades (FY24 Budget - $297,874,990)
Port Everglades earns revenue from petroleum, container, cruise, bulk and break bulk
cargo, real estate, and parking for cruise passengers. The operations budget is $287.9 million.
Debt service in FY24 is an estimated $77.9 million, with a $10 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:
Recommended Budget FY24
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
• 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 FY24 and the property tax rate of $2.6191 per thousand
dollars of taxable value is the same as FY23.
• Garbage Collection – Services include private garbage haulers who provide garbage, trash
and recycling collection and disposal. The FY24 special assessment fee will be adjusted to
Recommended Budget FY24
24
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Broward Municipal Services District
Broward Municipal Services District
County Neighborhoods
County Neighborhoods
Local Parks
Inset
8
µ
0 1 2
Miles
May 2017 #13978
Prepared By:
BC GIS
1. Hillsboro Pines
2. Hillsboro Ranches
3. Roosevelt Gardens
4. Franklin Park
5. Washington Park
6. Boulevard Gardens
7. Broadview Park
Neighborhoods
Fire Stations
8. Fire Station #14
9. Fire Station #23
$350 per residential household from $330 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 FY24 is 4.98%.
• 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
is supported by fees, utility taxes, and a property tax that is levied only in the BMSD area.
The property tax rate remains at 2.3353 for FY24. This rate will provide $406,070 more in
property taxes than in FY23 based on an increase in the tax roll.
The following charts depict the changes in BMSD property tax and special assessment rates in
FY24 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 FY24.
Homestead Property with “Save Our Homes” Differential, FY24, 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 $112,130 in
2024. Since homestead taxable values grew by 3.0%, the comparable 2023 average
taxable value calculated for this table is $108,860 for FY23.
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 percentage increase
as the average residential property in the BMSD.
* Using an average taxable value for a BMSD residence of $173,090 for FY23 and
$199,570 for FY24.
Recommended Budget FY24
25
FY23
FY24
Difference
Fire Rescue Assessment
190
190
$0
Fire Rescue Tax*
285
294
$9
Garbage Assessment
330
350
$20
BMSD Property Tax*
254
262
$8
Street Lighting Property Tax*
41
42
$1
Total
$1,100
$1,138
$38
FY23
FY24
Difference
Fire Rescue Assessment
190
190
$0
Fire Rescue Tax*
453
523
$70
Garbage Assessment
330
350
$20
BMSD Property Tax*
404
466
$62
Street Lighting Property Tax*
65
75
$10
Total
$1,442
$1,604
$162
Capital Outlay Budget
(FY24 Budget - $3.151 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 FY24. The FY24 Capital
Budget of $3.151 billion increases from FY24 primarily due to the Forensic Science Center
project, Aviation projects such as the Automated People Mover Circulator, Terminal 2
Modernization, and Terminal Connectors between Terminals 1, 2, & 3, and surtax projects
related to the newly adopted PREMO Plan.
This year’s General Capital Budget is primarily supported with ad valorem taxes, transfers from
other funds, fund balance, and interest earnings.
Capital Outlay Funds
• Transportation Projects Including County Transportation Trust Capital Funds and
Transportation Concurrency Fund (FY24 Budget – $168,362,170)
The Transportation Capital Budget decreases by approximately $8.9 million from the
previous fiscal year primarily due to a decrease in projected gas tax revenues and fund
balance. The FY24 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, 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 $168.4 million gross Transportation Capital Budget, $38 million is allocated for
capital projects and project support with the remainder of funds transferred to support Transit
operations and capital projects ($62.4 million) and reserves for committed projects in the
later years of the five year program ($68 million).
Recommended Budget FY24
26
Debt Service
9%
Capital
37%
Operating
54%
• General Capital Fund Projects Including Courthouse Bond and Parks and Land Bond Funds
(FY24 Budget - $401,367,430)
The FY24 General Capital Fund budget increases by approximately $250.1 million from FY23.
Major projects receiving funds in FY24 include the Forensic Science Center, Judicial Complex
East Wing Renovation, and the 500 Car Garage. Significant funding is also allocated in FY24
for the following Public Safety and General Government facility improvement projects: the
Paul Rein Detention Facility Improvements, the relocation of the North Public Safety
Answering Point, Property Appraiser Replacement Facility, and the replacement of the Law
Records Management System. 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 funds for innovations and enhancements, to ensure
efficient and effective government operations.
• Broward Municipal Services District Capital (FY24 Budget - $11,439,300)
The FY24 Broward Municipal Services District (BMSD) Capital Budget decreases by
$303,900 from FY23. The FY24 budget includes funding for ADA, security, and facility
improvements at local parks; funding for the replacement of the Delevoe Park Maintenance
Building; funding for Delevoe Park Restroom improvements; playground replacements at
Delevoe Park and Roosevelt Gardens Park; traffic calming structures throughout the BMSD;
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 17.8% of FY24 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 (FY24 Budget - $365,473,000)
The Aviation Capital Budget increased by approximately $262.3 million from the FY23
budget primarily due to additional capital projects being included in the capital program. Major
airport projects planned in FY24 include funding for the Automated People Mover ($95.9
million), terminal 2 modernization ($69.5 million), and terminal connectors between T1, T2,
and T3 ($81.3 million). The Aviation Capital Budget is supported with Aviation fees and
charges, bond financing, other revenues and grants.
• Port Everglades (FY24 Budget - $95,778,000)
Port Everglades’ Capital Budget decreased by approximately $21.9 million from FY23. The
FY24 budget includes funding for new cranes and related improvements ($28.6 million); Shore
Recommended Budget FY24
27
Power for ships at the Port ($30 million), West Lake Park Mitigation ($17.7 million), bulkheads
at Berths 29 ($3 million); and other Port improvement projects. The Port Capital Budget is
supported primarily with fund balance, bond financing and grants.
• Water and Wastewater (FY24 Budget - $100,387,360)
The FY24 Capital Budget decreases approximately $8.6 million. 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 (FY24 Budget - $41,909,360)
The Transit Capital Budget continues to emphasize the replacement and maintenance of
buses and equipment. The FY24 Capital Program includes $34.2 million of federal grant
funding allocated to enhance security, maintain transit information systems, bus stop
improvements, and the purchase of replacement buses. $4.7 million of concurrency funds are
budgeted for bus stop and shelter improvements and for the purchase of new buses for
expanded service. There is $3.0 million in non-concurrency funding budgeted for maintenance
projects at the North Mass Transit, Copans, Lauderhill, and Ravenswood facilities.
• Transportation Surtax (FY24 Budget - $1,855,822,960)
The program in FY24 funds core operating expenses for administering the program; Public
Works projects including adaptive signal control, fiber optics, mast arms, intersection
improvements, school zones, road capacity expansion, bridges including resurfacing, lighting
improvements, sidewalks including road drainage, bridges and drainage projects.
Transit projects funded include high frequency buses, two Light Rail Transit (LRT) projects,
two Bus Rapid Transit (BRT) projects and Broward Commuter Rail South as part of the PREMO
Plan. Other Transit projects funded include fixed route buses; paratransit vehicle replacement;
planning studies; information technology and security enhancements; bus stop and shelter
improvements; electric bus charging infrastructure; facilities and infrastructure
improvements; the West Broward Intermodal center; and the Hollywood Transit Transfer
facility.
Surtax revenues fund Transit existing fixed route service; existing and expansion community
shuttle service; community shuttle bus replacement and stop improvements; the Late Night
Shift Connect and MicroTransit program pilots.
In FY24, funds are allocated for the planned Intermodal Center and Automated People Mover
projects at FLL airport, for future regional transportation needs, as well as an allocation for
municipal capital projects.
Recommended Budget FY24
28
• Court Facilities Program (FY24 Budget - $3,697,070)
The Court Facilities program budget is funded by surcharges on non-criminal traffic
infractions and its purpose is to fund State court facilities. The FY24 budget includes $1.3
million for rental expenses for the State Attorney’s Office and $2.4 million to repay a portion
of the new Main Courthouse bonds for the West Tower.
• Beach Renourishment (FY24 Budget - $9,444,700)
The FY24 Beach Renourishment Capital Budget includes funding for the Port Everglades
Inlet Management Plan, Hotspot projects, and dune restoration. The source of funding for the
FY24 budget is a transfer from the Four Cent Tourist Tax Revenue Fund, as well as interest
earnings and fund balance. 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 (FY24 Budget - $45,943,940)
The FY24 Tourist Development Capital Program includes approximately $40.1 million for
routine maintenance, renovations, and major improvement projects at the Convention Center
including new place settings for the West Expansion, new exhibit hall partitions, electric
vehicle charging stations in the Convention Center’s garage, and major renovations to the
existing Convention Center space that was not part of the Expansion project. In addition, $1
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, $2.7 million is budgeted to support
maintenance and operations at the FLA Live Arena. Finally, contingent upon approval of a cost
share agreement with the Performing Arts Center Authority and the City of Fort Lauderdale,
$1 million is allocated for potential improvements to the Broward Center for Performing Arts.
• Broward Boating Improvement Program (FY24 Budget - $1,824,700)
The FY24 Broward Boating Improvement Program budget includes funding for a reserve
for future projects. The projects recommended by the MAC for FY24-28 included in the budget
are the replacement of the Cooley’s Landing Marina Dock, which is a grant to the City of Fort
Lauderdale, as well as a grant for derelict vessel removal to the City of Hollywood.
• Affordable Housing Trust (FY24 Budget - $23,705,250)
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 FY24,
$20 million of funding is provided for affordable housing, of which $16 million is transferred
from the General Fund. This transfer of $16 million includes $8 million which represents 90%
of expired tax increment obligations for FY24, $8 million from the General Fund, $2 million for
interest earnings and fund balance in the Affordable Housing Trust fund. Beginning in FY25,
projects will be funded with 50% of the estimated savings from expired tax increment
Recommended Budget FY24
29
obligations. These funds will supplement resources from state and federal housing grants,
state awards, and the Housing Finance Authority.
• Broward Redevelopment Program (FY24 Budget - $146,530)
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 FY24, fund balance and interest earnings are utilized to fund a
position which provides administrative support.
•
Economic Development Program (FY24 Budget - $1,020,900)
The 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.
Recommended Budget FY24
30
Debt Service Budget
FY24 Budget – ($810,193,380)
The Debt Service Budget represents the County’s long-
term obligations to pay for capital improvements
funded through bonds, loans, and other financing
instruments. By borrowing funds for these projects,
existing and future residents and businesses will bear
an equitable share of the debt costs over the useful life
of the capital improvements. The Debt Service Budget
contains resources needed to pay the principal,
interest, and the required debt service reserves for
each loan or bond issue.
Included in the Debt Service Budget are the following
bond issues:
•
2007B & 2012 Parks-Land Preservation General Obligation Refunding Bonds
•
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 Bonds
•
2022 Convention Center Hotel Revenue Bonds
•
Aviation Bonds
•
Port Everglades Bonds
•
Water and Wastewater Bonds
The FY24 total net debt service budget is approximately $778.6 million, which is 0.9% less than
the FY23 debt service budget of $785.4 million. The year-to-year change is comprised of a $28.5
million increase for the Convention Center Hotel Revenue Bonds due to the creation of a reserve
for the initial interest, for years 2023 to 2026, to be paid by, and reimbursed to, the General
Fund; a $5.1 million planned increase in the Courthouse debt service; a $42.7 million decrease
in Aviation debt service due to scheduled reductions in principal, interest, and reserves for future
debt service; and scheduled increases of $2.5 million in Port Everglades debt service and $1.0
million in the Water & Wastewater program.
The remaining variances in debt service budgets reflect other programmed changes in debt
schedules and modifications in interfund transfers. Details on the Debt Service Budget can be
found in the debt service section of the FY24-28 Capital Program document.
Recommended Budget FY24
31
Debt Service
9%
Capital
37%
Operating
54%
(This page intentionally left blank).
Recommended Budget FY24
32
Appendix
Broward County Demographic Data
Consolidated Fund Summary
Millage Summary
Ten Year Non-Voted Millage History
Changes in Authorized Positions
Glossary of Terms
Recommended Budget FY24
33
(This page intentionally left blank).
Recommended Budget FY24
34
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 2022 was 1,969,099 of
which approximately 51% 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 2022 was 17,198 according the
Bureau of Economic and Business Research.
Year Broward County Established
1915
Type of Government
Charter, Elective 1975
Commission/Manager
Governing Body
Board of County Commissioners
(Nine Members elected from single-member districts)
Area
Total
1,231 square miles
Developable
431 square miles
Number of Municipalities
31
Recommended Budget FY24
35
Consolidated Fund Summary
FY23
Revised Budget
FY24
Budget
Percent Change
FY23 to FY24
County-Wide Funds
General
1,652,367,303
1,804,524,510
9%
County Transportation Trust
157,590,480
156,535,120
-1%
Capital Outlay
300,503,360
544,883,790
81%
Debt Service
194,539,130
235,360,160
21%
Total County-Wide Funds
2,305,000,273
2,741,303,580
19%
Broward Municipal Service District Funds
Broward Municipal Service District
21,715,280
24,446,720
13%
Street Lighting District
438,210
502,420
15%
Broward Municipal Service District Waste Collection
8,883,930
9,266,660
4%
Total Broward Municipal Service District Funds
31,037,420
34,215,800
10%
Special Funds
Affordable Housing Trust
18,016,000
23,705,250
32%
Air Pollution Trust
1,625,900
1,645,500
1%
Animal Care General Trust
868,000
785,000
-10%
Adoption Trust
528,000
354,150
-33%
Sterilization Trust
513,000
748,680
46%
Victim Trust
105,000
104,600
-0%
Board of Rules & Appeals
12,878,520
14,460,000
12%
Broward Boating Improvement
1,448,500
1,824,700
26%
Broward County Local Provider Participation Fund
24,094,680
24,320,000
1%
BSO - Fire Rescue Contracts
167,339,190
180,724,460
8%
BSO - Law Enforcement Trust
8,871,690
12,379,100
40%
BSO Consolidated Dispatch Contract
58,141,210
62,082,860
7%
BSO- Law Enforcement Contracts
282,992,030
287,799,340
2%
Homeless Services
7,750,000
7,605,000
-2%
Opioid Regional Settlement Fund
16,282,180
16,282,180
0%
Pay Telephone Trust
2,810,930
3,310,730
18%
Broward Redevelopment Program
115,030
146,530
27%
Visit Lauderdale
43,118,970
50,633,260
17%
Convention Center
26,651,940
28,609,430
7%
Court Cost
1,351,410
1,449,930
7%
Court Facility Fee
2,849,930
3,697,070
30%
Recommended Budget FY24
36
Cultural Special Purpose
1,486,900
1,330,000
-11%
Public Art and Design
120,000
0
-100%
Driver Education Safety Trust
560,500
565,250
1%
E-911
29,213,670
32,510,570
11%
Economic Development Program
1,000,000
1,020,900
2%
Economic & Small Business Dev./Local Business Taxes
1,223,110
1,258,400
3%
Environmental Permitting Contracts
2,964,910
3,122,840
5%
Building Code Special Purpose
9,746,710
8,520,770
-13%
Natural Resources Contracts
3,196,440
3,487,300
9%
Everglades Holiday Park
765,200
966,510
26%
Federal & State Grants
89,185,020
86,108,420
-3%
Hollywood North Beach Park Fund
475,000
844,850
78%
Housing Finance
873,920
934,680
7%
Impact Fee Surcharge Trust
582,000
730,450
26%
Judicial Technology Fee
7,451,990
7,392,140
-1%
Law Library
260,420
286,500
10%
Licensing, Elevator and Regulatory
9,405,740
8,547,580
-9%
Manatee Protection
2,124,350
2,444,620
15%
Parks Impact Fee Trust
2,265,000
619,000
-73%
Parks Enhanced Marine Law Enforcement
2,401,460
2,230,000
-7%
Parks Target Range
1,263,550
1,439,620
14%
Pollution Recovery Trust
1,565,600
1,434,000
-8%
Public Records Modernization Trust
1,810,000
1,524,250
-16%
Teen Court Fee
488,430
528,850
8%
Four Cent Tourist Tax Revenue
89,079,650
133,816,350
50%
Transit
173,472,730
276,549,840
59%
Transportation Surtax
1,206,437,020
1,855,822,960
54%
Two Cent Tourist Tax Revenue
33,566,350
41,768,650
24%
Value Adjustment Board
1,592,810
1,694,790
6%
Cocomar Water Control District
2,421,030
2,856,150
18%
Water Control District Two
2,530,970
2,831,330
12%
Water Control District Three
1,267,880
1,846,140
46%
Water Control District Four
1,515,580
1,549,420
2%
Water Management Fund
2,097,160
3,428,660
63%
Total Special Funds
2,362,763,210
3,212,679,560
36%
FY23
Revised Budget
FY24
Budget
Percent Change
FY23 to FY24
Recommended Budget FY24
37
Internal Service Funds
Fleet Services
16,655,210
17,414,350
5%
Risk Management/Operating
97,626,120
101,327,660
4%
Office of Public Communications/Print Shop
1,966,000
2,326,750
18%
BSO Self Insurance
24,931,030
26,947,590
8%
Human Resources - Employee Benefits
119,480,710
120,048,260
0%
BSO Workers' Compensation
47,968,960
50,265,420
5%
Total Internal Service Funds
308,628,030
318,330,030
3%
Enterprise Funds
Aviation
1,134,903,680
1,379,738,080
22%
Solid Waste and Recycling Services
64,708,890
73,893,590
14%
Port Everglades
389,391,320
471,595,800
21%
Water & Wastewater
364,477,740
375,103,850
3%
Total Enterprise Funds
1,953,481,630
2,300,331,320
18%
Total All Funds
6,960,910,563
8,606,860,290
24%
Less Budgeted Transfers
$ (867,127,710)
$ (1,070,159,100)
23%
Less Internal Service Charges
$ (261,327,620)
$ (283,794,740)
9%
TOTAL ALL FUNDS (NET)
$5,832,455,233
$7,252,906,450
24%
FY23
Revised Budget
FY24
Budget
Percent Change
FY23 to FY24
Recommended Budget FY24
38
Millage Comparison
Recommended Budget FY24
39
Millage Rates
Ad Valorem Taxes
FY23
Adopted
Rates
FY24
Rolled-Back
Rates
FY24
Recommended
Rates
FY23
Adopted
Taxes
FY23
Taxes
Levied
FY24
Recommended
Taxes
Countywide
Operating
5.2904
---
5.2904
$1,299,819,680
$1,291,532,239
$1,443,016,135
Capital Outlay
0.2402
---
0.2588
$59,015,705
$58,639,431
$70,590,612
Subtotal
5.5306
5.0472
5.5492
$1,358,835,385
$1,350,171,670
$1,513,606,747
Debt Service (Voted)
0.1384
---
0.1198
$34,004,053
$33,787,249
$32,676,798
Total Countywide
5.6690
5.6690
$1,392,839,438
$1,383,958,919
$1,546,283,545
Broward Municipal Services District
BMSD
2.3353
2.0714
2.3353
$2,556,691
$2,561,033
$2,962,762
Fire Rescue MSTU*
2.6191
2.3231
2.6191
$2,867,396
$2,872,265
$3,322,815
Street Lighting District
0.3743
0.3318
0.3743
$230,218
$230,021
$261,814
Water Control Districts
Water Control District #2
0.1231
0.1104
0.1223
$663,470
$660,217
$738,988
Water Control District #3
0.1542
0.1288
0.1325
$497,634
$495,274
$518,699
Water Control District #4A
0.0146
0.0115
0.0121
$10,527
$10,527
$11,214
Water Control District #4B
0.0318
0.0289
0.0318
$34,641
$33,156
$36,505
Water Control District #4C
0.1276
0.1124
0.1276
$314,044
$311,221
$355,934
Cocomar Water Control District
0.1446
0.1243
0.1363
$817,907
$812,509
$894,995
Tax Rolls
FY23 Certified Roll**
FY23 Revised Roll***
FY24 Certified Roll
Countywide
$245,694,026,860
$244,127,521,410
$272,761,253,356
* An MSTU is a Municipal Services Taxing Unit.
** The FY23 tax roll was certified on 07/01/2022.
***The revised FY23 tax roll reflects all adjustments as of
06/29/2023.
Ten Year Millage History
Fiscal Year
Non-Voted Millage Rate
Voted Millage Rate
Total Millage Rate
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
5.5306
0.1384
5.6690
2024 Recommended
5.5492
0.1198
5.6690
Recommended Budget FY24
40
Changes in Authorized Positions
The following chart depicts the changes in the number of positions from FY23 to FY24.
*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 Operating Budget and positions associated with other multi-year and non-recurring grants anticipated in FY24.
Recommended Budget FY24
41
FY23 Adopted CAP
FY23 Revised CAP
FY24 CAP
Change
County Commission*
143
143
143
0
Constitutionals
2
2
2
0
Judicial
41
41
40
-1
County Administration
195
195
204
9
Aviation
621
621
633
12
Libraries, Parks & Cultural
1,124
1,124
1,130
6
Resilient Environment
419
419
443
24
Finance & Administrative Services
584
584
587
3
Human Services
443
443
455
12
Port Everglades
255
255
266
11
Public Works
1,027
1,027
1,048
21
Transportation
1,373
1,373
1,392
19
Boards & Agencies
145
145
147
2
Non Departmental
7
7
7
0
AGENCY TOTAL
6,379
6,379
6,497
118
CAPITAL POSITIONS**
County Administration - Surtax
18
18
17
-1
Public Works - Administration
2
2
2
0
Public Works - Highway Bridge
4
4
5
1
Public Works - Highway Construction Gas Tax
26
26
25
-1
Public Works - Highway Construction Surtax
0
0
1
1
Public Works - Traffic Engineering Gas Tax
29
29
29
0
Public Works - Traffic Engineering Surtax
0
0
1
1
Resilient Environment - Beach
2
2
2
0
Resilient Environment - Housing Administration
2
2
2
0
TOTAL CAPITAL
83
83
84
1
TOTAL POSITION CAP
6,462
6,462
6,581
119
Grants/Other Positions***
327
331
331
0
TOTAL
6,789
6,793
6,912
119
Glossary of Terms
AMERICANS WITH DISABILITIES ACT
(ADA):
Federal Law passed in 1990 which restricts discrimination of provision of
services and facilities based on disability.
ANNEXATION:
The process of expanding the geographic limits of a municipality to include
unincorporated areas of the County.
APPROPRIATION:
The legal authorization given by the County Commission to make
expenditures and incur obligations using County funds.
BID PACKAGE:
A phase of a construction project that is bid out to a construction contractor.
A bid package is usually one part of a capital improvement project that has
multiple construction contracts.
BONDS:
Obligations to pay back a specific amount of borrowed funds plus interest
payments on specific dates.
BROWARD ADDICTION RECOVERY
CENTER (BARC):
Broward Addiction Recovery Center (BARC) is a substance abuse assessment
and treatment provider serving adult (18 years of age or older) Broward
County residents at two locations. Services provided by BARC include
assessments, a medically supervised detoxification unit, residential, and
outpatient treatment. Case management and housing are also provided for
those actively in treatment.
BROWARD COUNTY JUDICIAL
COMPLEX (BCJC):
This complex currently consists of the North Tower, East Wing, Central Wing,
West Wing, and East and South parking garage. It is located at 201 SE 6th
Street in Fort Lauderdale. The West Tower is a new courthouse tower to
replace the existing Central and West Wings. The Tower opened to the public
in FY17.
BROWARD MUNICIPAL SERVICES
DISTRICT (BMSD) AREA:
The portions of Broward County which are not within a municipality.
Municipal level services such as fire protection, neighborhood parks, code
enforcement and garbage collection are provided to these unincorporated
areas by the County.
BROWARD MUNICIPAL SERVICES
DISTRICT (BMSD) REVENUES:
The property taxes, utility taxes, franchise and other fees and fund balances
to support BMSD projects. These revenues are generated by residents and
businesses in unincorporated areas.
BSO:
Broward Sheriff’s Office.
CAPITAL BUDGET:
The first year of the Capital Program which includes capital project
appropriations and the revenues required to support the projects.
CAPITAL EQUIPMENT:
Equipment with a value over $1,000 and an expected life of more than one
year; such as, automobiles, computers, and furniture.
CAPITAL PROGRAM:
All capital expenditures planned for the next five years. The program
specifies both proposed projects and the resources estimated to be available
to fund projected expenditures for a five-year period. The program is
adopted by the County Commission annually.
CAPITAL PROJECT:
A capital project maintains, improves, acquires or constructs a County
facility, infrastructure or other fixed asset that has a minimum useful life in
excess of one year. Projects involve buildings, streets, parks, water and
sewer systems, and Port and Airport projects. Projects are typically budgeted
in the financial system as a single “project ID;” however, there are some
projects budgeted in multiple “project IDs” due to their size or complexity.
CAPITAL REAPPROPRIATION:
Appropriated funds that remain unspent at the end of a fiscal year and are
allowed to be rolled forward and expended in subsequent fiscal years for the
original purpose designated and approved by the Board
Recommended Budget FY24
42
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.
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.
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.
Recommended Budget FY24
43
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% of anticipated receipts,
except for transfers, fund balance, bond issues, selected grants and
reimbursements which are budgeted at 100%.
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.
PORT EVERGLADES (PE):
A seaport facility that is a center for international trade and cruise vacations
located at 1850 Eller Dr. in Fort Lauderdale
Recommended Budget FY24
44
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.
Recommended Budget FY24
45
Note on Federal COVID-19 Financial Assistance
Recommended Budget FY24
46
Major financial assistance provided to Broward County related to the
COVID-19 pandemic and proposed uses in FY24 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 FY24 but the amount is uncertain as it will depend on how much has been
used by the end of FY23, which closes on September 30, 2023. 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 10, 2023).
Agency
Federal law
Type of funding
and amount
Commission action
Anticipated use
in FY24
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
Sept. 8, 2022, Item 29
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
$54,956,849
June 1, 2021, Item 90
Nov. 15, 2022, Item 13
Jan. 24, 2023, Item 12
May 23, 2023, Item 17
Anticipated to be
used in FY21 and
subsequent years.
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.
For use in FY21 and
subsequent years.
Draft. OMB.7/10/2023