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GENERAL FUND:
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Restricted
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Unrestricted
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Description
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Environmentally Endangered Lands
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X
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GF080-Source of funds was a voted tax
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Housing Finance Authority
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X
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The Authority was created by the BCC on 12/28/78 as per Florida Statutes, Title XI, Part IV, Chapter 159. It is self-supporting and does not receive any County funds. 159.604 gives the BCC authority to alter the activities of or terminate the authority, subject to limitations of contracts entered into by the authority and subject to the limitations of this act. 159.069 Limitation: "No housing finance authority shall finance the acquisition, construction, reconstruction, or rehabilitation of any qualifying housing development for its own profit or as a source of revenue to the state or any local governmental unit, except when it is for the housing finance authorities' offices and affordable housing."
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Special Revenue Funds:
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FIRE AND RESCUE
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X
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SF011, Source of funds: voted tax.
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HEALTH DEVELOPMENT
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X
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Fund SD510/510 is to record the receipt of the indigent care sales tax and the transfer to PHT (fund balance is $0). Fund SD611 is for Human Services operations. Revenues include State and Federal grants and a transfer from the General Fund.
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PUBLIC LIBRARY
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X
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SL090, Source of funds: voted tax.
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COMMUNITY & SOCIAL DEVELOPMENT
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X
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SC610/630/640/650 Includes Human Services operations, Community Action Agency, Empowerment Zone Program, Urban Economic Revitalization Task Force. Funding is from State and Federal Grants and transfers from the General Fund.
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HOUSING AGENCY
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X
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The Housing Agency’s General Fund and Special Revenue Fund are combined and presented as one special revenue fund in the County’s financial statements. Both funds are restricted to be used for housing programs.
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HURRICANE RESTORATION-FEMA
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X
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SR's, except 780. FEMA grants.
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OTHER HURRICANE RESTORATION
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X
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SR780. State and federal grants.
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PARKS AND RECREATION
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X
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SO130 - This fund contains grants made directly to Parks and Recreation for park improvements, operating and education grants.
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ENVIRONMENTAL & CULTURAL AFFAIRS
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X
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SO720 Federal and State grants
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Special Revenue Fund
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Restricted
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Unrestricted
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Description
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METROPOLITAN PLANNING
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X
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SO730 Federal and State grants
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SPECIAL ASSESSMENTS
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X
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SO900 Includes amounts collected from various special taxing districts for lighting, security guards, landscape and lake maintenance.
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LAW LIBRARY
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X
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SO100/102 Funded by State Investment Fund proceeds, civil court filing fees, service charges, and occupational licenses. See Court Facilities Improvement below.
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LEGAL AID
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X
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SO100/103 Funded by Civil Court Filing Fees, Civil Pro Bono Program, Victims of Crime Act Grant, and miscellaneous revenues.
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ART TRUST
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X
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SO125/128 Funded by transfers from various construction projects. By BCC ordinance, 1-1/2% of the construction cost of a new public building must be set aside for works of art and transferred to this fund. Expenditures of art funds are in accordance with departmental fund source restrictions.
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COURT FACILITIES IMPROVEMENT
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X
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SO100/105 Court improvements funded by civil court filing fees, delinquent parking fines, process server fees, and court cost assessments. These fees are in part mandated by the State to be used to support the court system. The fees also included amounts imposed by the County Commissioners as authorized by the State for providing and maintaining court facilities, including law libraries, or for a legal aid program, including a public guardianship program. These fees are also pledged to the repayment of special obligation bonds, and a portion of the fees is transferred to Debt Service.
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PARKS-METROZOO
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X
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SO125/126 Mostly funded by a transfer from the General Fund and by admissions.
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CULTURAL AFFAIRS
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X
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SO125/127 &129 Provides grants to various organizations. Source of funds includes: transfer from general fund; transfer from tourist development tax, convention development tax, Performing Arts Center bonds, and other grants
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CORRECTIONS AND REHABILITATION
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X
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SO110/111 Source of funds includes charges for services, federal grant funding, and Inmate Welfare Trust funds.
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METRO-DADE POLICE DEPARTMENT
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X
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SO110/112 & 110/115 Source of funds include General Fund (8%), School Crossing Guard fines and parking ticket surcharge (87%). The BCC, as allowed by FS318.21, imposed a surcharge on parking fines for the sole purpose of funding school crossing guard programs
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| Special Revenue Fund |
Restricted
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Unrestricted
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Description
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MEDICAL EXAMINER
(Move to GF030)
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X
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SO110/113 Source of funds includes transfers from General Fund (85%) and from Judicial Administration and the MDPD, which are general funded.
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COMMUNICATIONS
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X
X
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X
X
X
X
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SO100-104 Communications:
Project104121, Operations, and Project 104126, Protocol: Funded from transfers from the General Fund.
Project 104136, Office of the Mayor, and Project 104138, Office of Protocol, International Trade and Commerce: Funded from transfers from Aviation and the Seaport.
Project 104122, Office of Film and Entertainment: Funded by transfer from General Fund (88%).
Project 104141, Information Technology, 800 MHZ Radio System Maintenance: Funded from traffic fines.
SO110-114 (Consumer Services):
Project 11431, CATV Systems: Funded by transfer from General Fund
Proj. 114020, Capital Contribution Fund: Funded by contributions from cable companies
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ECONOMIC DEVELOPMENT
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X
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X
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SO120-122:
Project 122125, Economic Development: Revenues are occupational license tax proceeds (50% surcharge), which are transferred to the Beacon Council. Fund balance = 0.
Project 122138, Trade Mission of the Americas: Funding is from contributions from Aviation (50%), Seaport (25%) and General Fund (25%).
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CALEB CENTER FUND (Move to GF 030)
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X
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SO100/107 Rental fees and interest are for facility improvements, as per BCC resolution R-132490.
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BUSINESS & ECONOMIC DEVELOPMENT (Move to GF 030)
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X
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SO120/121 Source of funds includes general funds and charges for services (capital contract monitoring fees and minority business certification fees).
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COURTS TRAFFIC PROGRAM
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X
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SO100/106: Includes Driving While License Suspended Traffic School, Court Standby Program and Public Guardianship Program (Judicial Admin.), Family Mediation, and Teen Court Program. Most of funding (86%) is from traffic and civil court fees, which are restricted to these programs. The General Fund contribution is about 3%.
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Special Revenue Fund
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Restricted
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Unrestricted
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Description
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OFFICE OF THE INSPECTOR GENERAL (Move to GF 030)
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X
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SO100/108 Source of funds include enterprise departments oversight fees (Aviation, Water and Sewer, PAC)
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LEASE/SUBLEASE
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X
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SO100/109 To account for rental income/rental expense for the Clark Building.
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TOURIST DEVELOPMENT
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X
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ST150/151 Tax proceeds are restricted to tourist related promotional activities.
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TOURIST DEVELOPMENT SURTAX
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X
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ST150/152
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SPORTS FACILITIES
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X
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ST150/154
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DOMESTIC VIOLENCE TAX
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X
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ST150/156
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HOMELESS TRUST
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X
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ST150/155
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CONVENTION DEVELOPMENT
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X
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ST150/157
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OTHER SPECIAL PURPOSE FUND (from old expendable trust funds in TF600)
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X
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Restricted as per donors and grantors.
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LAW ENFORCEMENT (from old trust funds in TF602, 603, 604, 605)
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X
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Restricted by State and Federal laws.
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WETLANDS PROTECTION (from old trust funds in TF606)
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X
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Includes monies in the form of federal, state or other governmental grants, as well as foundation or private grants and donations. Also includes special assessments paid by developers.
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