Special Revenue Funds

Special Revenue Funds are programs in which revenues are generated for a specific purpose established by the City Commission, or specifically authorized by state or county law. Generally, the Commission is limited in the generation of revenues and alteration of the specific expenditure criteria applicable to these funds. The Special Revenue Funds category includes:

• 102 | Renewal & Replacement

• 103 | Police Training Fund

• 104 | Police/Fire Outside Services Fund

• 110 | Police Equitable Sharing Fund

• 120 | Three Islands Safe Neighborhood District

• 121 | Golden Isles Safe Neighborhood District

• 140 | Tree Preservation trust

• 150 | Grant Fund

• 151 | ARPA Fund

• 160 | Transportation Fund

• 165 | Law Enforcement Trust Fund

• 170 | Permits and Inspections Fund

All Special Revenue Fund budgets are individually summarized in the next several pages.

Through the budget adoption process, the City has been maintaining a Renewal and Replacement reserve for the Utility Fund. These funds, with City Manager, and staff and consulting engineering recommendations, and City Commission approval, are used for the repair or replacement of water and sewer facilities. The Commission has authorized the continuation of this reserve methodology to facilitate future funding of capital projects. For the current year, the City did not add additional funding to the Utility R&R.

The Police Training Fund accounts for the revenue derived from traffic fine proceeds, which are used for criminal justice and police officer training. For FY 2022-23, a total of $10,000 is budgeted.

This fund was established to account for revenues received and salaries paid because of police personnel performing off-duty services for private business or organizations within the City of Hallandale Beach. Under current procedures, users of these services are billed at hourly rates as negotiated by the Hallandale Beach Police Benevolent Association. The payments received from users are the only source of revenue for this fund. Therefore, no taxpayer dollars are budgeted in this fund. In fact, the General Fund is receiving approximately $85,025 for the administration of the Police Outside Services Program. The total budget is at $1,290,380.

The Police Equitable Sharing Fund accounts for the receipt of revenue from the confiscation and subsequent forfeiture of property because of law enforcement action, in federal cases supported by agencies within the Department of Justice. Federal law authorizes the Attorney General to share federally forfeited property with participating state and local law enforcement agencies. For FY 2022-23, the Equitable Sharing Expenditure Budget is $567,580.

The Three Islands Safe Neighborhood District’s primary objective is to provide an additional level of security to residents within the district. The two main entrances to the district each have a guardhouse and security cameras that record activities near the entrances of the district.

The Golden Isles Safe Neighborhood District’s primary objective is to provide an additional level of security to residents within the district. The one main entrance to the district has a guardhouse, which is staffed 24 hours a day and has security cameras that record activity near the entrance of the district.

This fund was established in FY 2017-18 to accurately account for the financial management of grant programs, whereby the receipt of funds and the related disbursements for these programs follow the specific grant reporting requirements. The Grant Fund Expenditure Budget of $546,277 includes personnel costs of $86,713 for the Crime Analyst position related to the Smart Policing Initiative (SPI) grant from the Department of Justice.

The Transportation Fund Budget accounts for the Road & Bridge, Motor Vehicle Fuel, and Minibus Transit funding. The Road & Bridge Division provides street maintenance services such as repairs, cleaning and other roadway construction related services. The Motor Vehicle Fuel Tax Division accounts for the City's portion of the Local Option Gas Tax Revenue, which provides for street lighting as well as road and bridge maintenance. Finally, the Minibus Transit Division, accounts for operation of five buses providing public transportation within Hallandale Beach for free.

For FY 2022-23, the budget is increasing by $517,618 (24.98%) from the adopted FY 2021-22 budget. There is a $964,208 transfer from the General Fund.