Special Revenue Funds

Section 1

Overview

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.

102 | Renewal and Replacement Fund Overview

At the June 1, 2022 Budget Workshop the Administration presented to the Commission a renewal and replacement program that would establish policies that would provide the City with additional flexibility in terms of how it takes care of its assets. The City is in the process of conducting a study across departments to inventory all assets with a useful life of five (5) years or more, and a value of over $50,000. The FY 2023-24 budget is $1,000,000.

Renewal and Replacement Fund Revenues vs. Expenditures

103 | Police Training Fund Overview

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 2023-24, a total of $15,000 is budgeted.

Police Training Fund Revenues vs. Expenditures

Police Training Fund Revenues vs. Expenditures

104 | Police Outside Services Fund Overview

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.

Police Outside Services Fund Revenues vs. Expenditures

Police Outside Services Fund Revenues vs. Expenditures

110 | Police Equitable Sharing Fund Overview

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 2023-24, the Equitable Sharing Expenditure Budget is $386,454.

Police Equitable Sharing Fund Revenues vs. Expenditures

Police Equitable Sharing Fund Revenues vs. Expenditures

120 | Three Islands Safe Neighborhood District Overview

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.

Three Islands Safe Neighborhood District Revenues vs. Expenditures

Three Islands Safe Neighborhood District Revenues vs. Expenditures

121 | Golden Isles Safe Neighborhood District Overview

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.

Golden Isles Safe Neighborhood District Revenues vs. Expenditures

Golden Isles Safe Neighborhood District Revenues vs. Expenditures

150 | Grant Fund Overview

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 $629,258; includes personnel costs of $86,713 for the Crime Analyst position related to the Smart Policing Initiative (SPI) grant from the Department of Justice.

Grant Fund Revenues vs. Expenditures

Grant Fund Revenues vs. Expenditures

151 | ARPA Fund Overview

The American Rescue Plan Act of 2021 was signed into law on March 11, 2021, and will deliver $350 billion for eligible state, local, territorial, and tribal governments to respond to the COVID-19 Pandemic. Funding provided under ARPA provides a unique opportunity for state and local governments to make strategic investments in long-lived assets, rebuild reserves to enhance financial stability, and cover temporary operating shortfalls until economic conditions and operations normalize. Under ARPA, states will receive approximately $220 billion and local governments will receive approximately $130 billion, equally divided between cities and counties. For cities, $65 billion is divided between Community Development Block Grant (CDBG) entitlement jurisdictions and those that are not. Of this allocation, $19.5 billion will be allocated to non-entitlement cities. Entitlement cities will receive funds directly from the Department of the Treasury, while non-entitlement cities will receive funds through their respective States. The City of Hallandale Beach is a non-entitlement City received a total of $19,957,515 through the Florida Division of Emergency Management.



ARPA funds played a key role in the City’s recovery from financial injury caused by the COVID-19 Pandemic. Funds were primarily slated to cover budget shortfalls, in the amount of revenue loss, which was calculated at various intervals as per the Interim Final Rule. ARPA funding to be budgeted over the next three years is shown in the City’s 5-Year Financial Strategy and Projections. Through FY 2024 the City has recognized $14,968,126.


ARPA Fund Revenues vs. Expenses

ARPA Fund Revenues vs. Expenses