TITLE
ORDINANCE APPROVING, ADOPTING AND RATIFYING FISCAL YEAR 2024-25 END-OF-YEAR SUPPLEMENTAL BUDGET ADJUSTMENTS AND AMENDMENTS FOR VARIOUS COUNTY DEPARTMENTS AND FUNDS; AMENDING ORDINANCE NOS. 24-97, 24-99, AND 24-102 TO MAKE BUDGET ADJUSTMENTS; RATIFYING AND APPROVING IMPLEMENTING ORDERS AND OTHER BOARD ACTIONS WHICH SET FEES, CHARGES AND ASSESSMENTS FOR FY 2024-25; APPROPRIATING GRANT, DONATION AND CONTRIBUTION FUNDS FOR FY 2024-25; IN ACCORDANCE WITH SECTION 2-1796(D) OF THE COUNTY CODE, APPROVING CERTAIN BUDGETARY REALLOCATIONS; PROVIDING SEVERABILITY, EXCLUSION FROM THE COUNTY CODE, AND AN EFFECTIVE DATE

BODY
WHEREAS, this Board desires to accomplish the purposes outlined in the accompanying memorandum, a copy of which is incorporated herein by this reference,

BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA:

Section 1. In compliance with the provisions of Section 1.02(A) of the Miami-Dade County Home Rule Charter and Section 129.06, Florida Statutes, the Fiscal Year 2024-25 supplemental budgets attached hereto and made a part hereof are hereby approved, adopted and ratified and the budgeted revenues and expenditures therein provided are hereby appropriated.

Section 2. Ordinance Nos. 24-97, 24-99 and 24-102 are hereby amended to make budget adjustments in the appropriation schedules as outlined in Attachment A hereof and correct scrivener s errors, if applicable. These amendments to the FY 2024-25 Adopted Budget are hereby approved, adopted and ratified.

Section 3. All resolutions, implementing orders and other actions taken by the Board of County Commissioners setting fees, charges and assessments for FY 2024-25 are hereby ratified, confirmed and approved.

Section 4. All grant, donation and contribution funds received by the County are hereby appropriated at the levels and for the purposes intended by the grants, donations and contributions for FY 2024-25.

Section 5. In accordance with section 2-1796(d) of the Code of Miami-Dade County, Florida ( County Code ), reallocations that exceed ten percent of a fund s total appropriations to a department, or which reallocate line-item appropriations from personnel services to any other line item, or which cause an increase in a fund's total appropriations to a department set forth in Attachment A to the accompanying memorandum are approved.

Section 6. If any section, subsection, sentence, clause or provision of this ordinance is held invalid, the remainder of this ordinance shall not be affected by such invalidity.

Section 7. It is the intention of the Board and it is hereby ordained that the provisions of this ordinance shall be excluded from the County Code.

Section 8. All provisions of this ordinance shall become effective ten (10) days after the date of enactment unless vetoed by the Mayor, and if vetoed, shall become effective only upon an override by this Board. In the event any particular components of this ordinance are vetoed, the remaining components, if any, shall become effective ten (10) days after the date of enactment and the components vetoed shall become effective only upon override by this Board.

Section 9. This ordinance does not contain a sunset provision.

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Date:

To: Honorable Chairman Anthony Rodr guez
and Members, Board of County Commissioners

From: Daniella Levine Cava
Mayor

Subject: FY 2024-25 End-of-Year Budget Supplement and Amendment

STAFF RECOMMENDATION
Executive Summary
The approval of this ordinance ratifies the Fiscal Year (FY) 2024-25 End-of-Year Budget Supplement and Amendment. The approval from the Board of County Commissioners (Board) of the operating and capital budget adjustments is required to align the FY 2024-25 Adopted Budget with any additional transactions that occurred leading up to the adoption of, and through the end-of-year accounting closeout of FY 2024-25. Such transactions and changes, which are detailed throughout this memorandum, include net increases in appropriation authority supported by identified revenues, fund balances, bond proceeds, or other legally available funding sources to reflect and align actual financial activity. Common adjustments include grant funds that were applied for but were not yet awarded at the time of budget adoption, such as the County s receipt of more than $112 million for the Housing and Community Development Department (HCD) to use for public housing improvements and Section 8 housing subsidies.

As this item will be presented to the Board during development of the Mayor s FY 2026-27 proposed budget, it is important to note the Countywide General Fund ended FY 2024-25 with net unallocated carryover of $6.056 million. In compliance with Section 2-1799(g) of the County Code, 50 percent of this amount ($3.028 million) will be placed in the Affordable Housing Trust Fund and the remaining $3.028 million will be allocated in the FY 2025-26 Mid-Year Budget Amendment as described further below, which will be presented at an upcoming Board meeting. Similarly, the Unincorporated Municipal Service Area (UMSA) General Fund ended the year with net unallocated carryover of $4.758 million, which is recommended to be placed in general fund reserves in the current FY 2025-26 budget as we continue to prepare for the coming fiscal headwinds. The total FY 2024-25 supplements and amendments detailed throughout this item include operating adjustments of $300.357 million and capital adjustments of $941.956 million, as detailed in the attached Ordinance.

Additionally, the item requests Board approval, as required by Section 2-1796(d) of the Code of Miami-Dade County, Florida, for certain transactions involving reallocations exceeding ten percent (10%) of a department s total fund appropriation and/or the reallocation of personnel expenditures to other line-item categories, as detailed in Attachment A to this memorandum.

Recommendation
It is recommended that the Board approve:

1. The attached FY 2024 25 end-of-year budget supplements and amendments in accordance with Section 1.02(A) of the Home Rule Charter and Section 129.06, Florida Statutes; and

2. The transactions detailed in Attachment A, as permitted by Section 2-1796(d) of the County Code.

Scope
The impact of this item is countywide.

Fiscal Impact/Funding Source
The fiscal impacts and funding sources are detailed by department and fund in the sections below. Approval of this item will align the FY 2024 25 Adopted Budget with actual financial activity.

Background
The County s budget development and amendment processes are governed by the Miami-Dade County Home Rule Charter and applicable State law. A budget supplement increases appropriation authority to recognize additional unanticipated expenditures supported by additional revenues. A budget amendment reallocates existing appropriations within a fund to reflect changes in spending patterns. End-of-year supplements and amendments are required to ensure that expenditures do not exceed authorized appropriations.

FY 2024-25 Budget Supplements and Amendments
For FY 2024 25, the total value of all operating and capital supplements included in this item is $1.242 billion, predominantly capital supplements ($941.956 million), but also including operating and debt service supplements. The supplements reflect, among other items, increased grant revenues, higher-than-budgeted operating and capital expenditures, debt service and financing activity, and the reclassification and allocation of General Fund carryover, as follows:

Unallocated General Fund Carryover Adjustments

Net Countywide General fund unallocated carryover was $6.056 million. At fiscal year-end, the Countywide General Fund closed FY 2024 25 with a total fund balance of $44.999 million. Of this amount, $38.943 million is attributable to unspent funds from the Constitutional Offices in FY 2024-25 which were already accounted for/budgeted in the FY 2025-26 budget. During preparation of the FY 2025 26 Adopted Budget, these unspent funds were initially assumed to be transferred back to the County and treated as new revenue in FY 2025-26. However, based on subsequent consultation with external auditors, the Clerk of Court and Comptroller s Finance Operations Department, it was determined that these funds should instead be recorded as prior-year ending fund balances and included in the FY 2025 26 budget as carryover instead of new revenue, as was originally anticipated. These are not additional or new funds from the Constitutional Offices. This item makes the necessary technical adjustments to account for the funds as carryover in accordance with advice from the external auditors, resulting in the aforementioned net unallocated Countywide General Fund of $6.056 million. Also, as previously mentioned, 50 percent ($3.028 million) of said funds will be allocated, in the FY 2025-26 budget as required by Section 2-1799(g)1 of the County Code, to the HCD, Affordable Housing Trust Fund to be used for public housing, affordable housing and workforce housing capital projects. The remaining $3.028 million will be allocated in the FY 2025-26 Mid-Year Budget Amendment as described further below, which will presented at an upcoming Board meeting.

UMSA General Fund net unallocated carryover was $4.758 million. The UMSA General Fund closed FY 2024-25 with a total fund balance of $16.627 million. Similar to what was described above, $11.869 million was attributable to unspent funds from the Constitutional Offices in FY 2024-25, which amount was already accounted for and budgeted in the FY 2025-26 budget. The unspent funds were initially budgeted as new revenue in FY 2025-26 but it was determined that it should be recorded as carryover instead of as new revenue in accordance with advice from the external auditors. It is further recommended that the remaining unallocated amount ($4.758 million) be placed in general fund reserves for FY 2025-26.

Accordingly, the FY 2025 26 adopted budget will be amended in the upcoming FY 2025-26 Mid-Year Budget Amendment to reclassify the aforementioned Countywide General Fund carryover of $38.943 million and the UMSA General Fund carryover of $11.869 million from Transfers In to Carryover Revenue to ensure consistency with audited financial statements.

General Fund Adjustments - $4.702 million

Several departments require adjustments to the FY 2024-25 General Fund (G1001) budget, including amendments and one supplemental allocation, totaling $4.702 million. The amendments, amounting to $1.915 million, are fully funded through reallocated departmental savings within the General Fund. The supplemental allocation of $2.787 million is supported by County grant funds for which the Miami-Dade Sheriff s Office (MDSO) serves as the designated subrecipient. Those departmental adjustments are:

Fire Rescue (MDFR) $337,000
- The department s general fund subsidy requires an amendment for additional transfer to fund SF005 for underbudgeted debt service costs associated with the Ultra High Frequency (UHF) Radio Equipment Lease.
Non-Departmental $4.365 million
- A budget amendment is required in the General Fund (G1001) non-departmental budget for retroactive rate adjustments for employees who were formerly County employees but transferred to and were paid out accrued leave time after their transition to a new Constitutional office ($1.578 million). Additionally, a budget supplement is required to address additional grant-eligible expenditures associated with MDSO operations ($2.787 million) funded by grant funds.

Grant-Supported Programs - $193.893 million

During FY 2024-25, several departments received grant revenues not anticipated in the Adopted Budget. Budget supplements are required to recognize these revenues and appropriate corresponding expenditures. The total grant-related adjustments included in this item are $193.893 million. These grant-related budget supplements ensure the County s budget accurately reflects grant revenues received and that expenditures remain in full compliance with grant and contractual requirements, as follows:
Community Action and Human Services (now Community Services Department) (CSD) $30.121 million
- $30.040 million in Operating Grant Funds (SC001 and SC002) to reflect one-time supplemental awards, expansion funding, and required in-kind contributions for:
? $24.385 million represents the required in-kind match for the Head Start Program, which must be recorded in the general ledger. This match includes personnel salary and fringe benefits, volunteer service hours, rental income, contractual services, and other goods and services.
? $5.655 million reflects grant carryover and new grant awards, including funding for the Low-Income Home Energy Assistance Program (LIHEAP), supporting personnel costs, fringe benefits, and direct service expenses.
- $81,000 in Health Development Operations and Grants Funds (SD002 and SD003) due to an increase in Opioid Grants, supporting operational expenditures and expanding services for clients in the community.
Corrections and Rehabilitation (MDCR) $697,000
- Grant Fund (S2001) supported by additional revenues from the U.S. Department of Justice State Criminal Alien Assistance Program, to reimburse the department s overtime expenditures.
Cultural Affairs (CUA) $303,000
State and Federal Grants Funds (S2001 and S2007) supplemented due to non-recurring grants received during the fiscal year, including:
- $100,000 in National Endowment for the Arts grant to produce and market the Away from Home performance series at various cultural venues while the Miami-Dade County Auditorium undergoes renovation.
- $100,000 in CREARTE Miami Foundation grant to support the On-Stage Black-Box series at the Miami-Dade County Auditorium, presenting multicultural performances by local, national, and international artists.
- $103,000 in CREARTE Miami Foundation, Miami Foundation Capacity Building Award, and Knight Foundation grants to provide general operating support for youth arts education programs at the African Heritage Cultural Arts Center.
Emergency Management Department (EMD)- $1,000
- A budget supplement is required to the Florida Power & Light (FPL) Radiological Emergency Preparedness Fund (S1016), supported by an FPL grant agreement to reimburse the department s personnel and travel expenditures related to the Turkey Point Radiation Exercise.
Emergency and Disaster Relief/Hurricane Restoration Funds $13.411 million
Budget supplements to support storm- and emergency-related response efforts, as follows:
- $21,000 in the Hurricane Irma Vizcaya Not-Obligated Fund (SR006) for Hurricane Irma related response costs not yet approved or obligated by FEMA.
- $6.146 million in the COVID-19 FEMA Grant Fund (SR010) for FEMA-reimbursable COVID-19 response expenditures.
- $5.788 million for eligible expenditures funded through interest earnings on the American Rescue Plan Act grant (SR012).
- $3,000 in the Surfside FEMA Not-Obligated Fund (SR014) for expenses associated with the Surfside Building Collapse that have not yet been approved or obligated by FEMA.
- $3,000 in the Local Assistance and Tribal Consistency Fund (SR015) for labor costs related to required annual reporting to the U.S. Treasury, funded by interest income earned in the grant fund.
- $1.45 million in the Hurricane Milton Fund (SR016) for FEMA-reimbursable hurricane-related response efforts.
Fire Rescue (MDFR) $6.3 million
Budget supplements required in Fund S2001, as follows:
- $4.37 million will cover capital expenses related to infrastructure retrofitting funded through Hazard Mitigation Grants and the acquisition of capital equipment supported by the Urban Area Security Initiative (UASI), Emergency Medical Services (EMS), Assistance to Firefighters Grant (AFG), State Homeland Security Grants (SHSGP), and Urban Search and Rescue (USAR).
- The remaining $1.93 million will fund operating expenses under the USAR, SHSGP, and AFG grants, supporting essential programmatic and operational activities.
Housing and Community Development (HCD) $112.868 million
- $5 million in the Public Housing Operations Fund to cover additional operating expenditures for public housing units funded by additional Public Housing Subsidy revenues.
- $107.868 million in the Housing Assistance Payment Funds for the Section 8 Housing Choice Voucher Program, funded by the United States Department of Housing and Urban Development to subsidize rent payments for low-income households.
Juvenile Services (now Community Services Department) $217,000
- A budget supplement is required in the department s Grant Funds (S2001 and S2004) for additional grant revenues received from the Byrne Grant and Juvenile Justice Diversion Alternative Program. These funds will cover personnel expenses for employees working under the diversion program, providing resources to maintain quality services for program participants, meet operational demands, and ensure full compliance with grant and contractual requirements.
Non-Departmental - $1,000
- A budget supplement is required in the Opioid Settlement Fund (SD004-05) for administrative expenses associated with management of the opioid funds, funded by allocated administrative reimbursement revenue from the settlement funds.
Solid Waste Management (DSWM) $248,000
- A budget supplement is required in Special Operating Fund EW017 to account for FEMA related Hurricane Irma roof repairs at the South Dade Landfill. Upfront funding is necessary prior to the application of any grant or emergency fund reimbursements.
Transportation and Public Works (DTPW) $28.104 million
- A budget supplement is required in Fund ET007 to account for additional Federal Urbanized Area Formula preventative maintenance grants. These funds will be used to ensure continued support for critical maintenance activities and operational reliability.

Other Operating Budget Adjustments (In alphabetical order) - $103.677 million

The following operating supplements are required across multiple departments and special revenue funds to address unanticipated expenditures, additional revenues, reserve adjustments, and required interfund transfers. All operating supplements are supported by legally restricted revenues, departmental revenues, or available fund balances, as applicable. These adjustments are fully supported by identified funding sources and are consistent with generally accepted governmental budgeting practices.

Board of County Commissioners - $7.972 million
- The Board requires a budget supplement of $161,000 from General Fund G1001 for the Offices of Protocol and Support Staff expenditures. This supplement will be funded from the Board Reserve Funds in G3043 (Protocol) and G3044 (Support Staff).
- In addition, a budget supplement of $7.811 million is required to reflect transfer from the various operating budgets to increase reserves across the following funds: General Fund G3027 (Community Advocacy), General Fund G3028 (Agenda), General Fund G3029 (Commission Auditor), General Fund G3030 (District 1), General Fund G3031 (District 2), General Fund G3032 (District 3), General Fund G3033 (District 4), General Fund G3034 (District 6), General Fund G3035 (District 8), General Fund G3036 (District 10), General Fund G3037 (District 11), General Fund G3038 (District 12), General Fund G3039 (District 13), General Fund G3040 (Intergovernmental Affairs), General Fund G3041 (Office of the Chair), General Fund G3042 (Media), General Fund G3075 (District 5), General Fund G3076 (District 7), General Fund G3077 (District 9), General Fund G3090 (International Trade Consortium), and General Fund G3091 (Policy and Budgetary Affairs).
Corrections and Rehabilitation (MDCR) - $626,000
- MDCR requires a budget supplement to the Special Revenue Operations Funds (S1018-S1021), which is funded by additional Jail Commissary and Catering Services revenues to reimburse the department s overtime expenditures and a transfer to the Inmate Welfare Trust Fund (TF063).
Dade Legal Aid - $126,000
- Dade Legal Aid requires an end-of-year supplement for the Legal Aid Operations Fund (S1003) to cover additional costs related to overages for civil legal services provided to low-income residents. This supplemental funding comes from additional donation contributions.

Fire Rescue (MDFR) - $4.619 million
- MDFR requires budget supplements totaling $4.619 million across two funds to cover unanticipated expenditures incurred during the fiscal year. For Fund SF005, an additional $83,000 is needed for the Anti-Venom Program due to increased utilization of antivenom medications, a price increase in North American Coral Snake Antivenom, and the restocking of expiring foreign antivenoms, as well as overtime costs for Venom Officers. This supplement will be funded by a transfer from the Fire District Operating Fund (SF001). An additional $337,000 is required under the MDFR Communications Bureau to address underbudgeted debt service costs associated with the Ultra High Frequency (UHF) Radio Equipment Lease, funded by a transfer from the Countywide General Fund (G1001). For Fund SF003, a supplement of $4.199 million is necessary to cover eligible governmental expenses related to mutual aid deployments supported and funded by the Florida Department of Emergency Management during Hurricanes Milton and Helen, as well as flood response efforts in Mexico and Texas.
Future Services Reserves - $618,000
- The Future Services Reserves Fund (G1003) requires a budget supplement for reimbursement of expenditures in the General Fund (G1001) for retroactive rate adjustments for employees who were formerly under the County and paid out while under their new constitutional office. The associated costs are offset by prior year carryover and interest earnings.
Information Technology (now Communications, Information & Technology Department) - $8.455 million
- The former Information Technology Department (ITD) requires a budget supplement of $8.325 million to the Enterprise Technology Services Fund (G6001) for personnel expenses and pass-through expenses of IT purchases for County departments and agencies procured through IT consolidated contracts. The additional expenditures in Fund G6001 are funded by chargeback revenues collected from other County departments. Additionally, ITD requires a budget supplement of $130,000 to the 800-Megahertz Radio System Maintenance Fund (S1017) to transfer additional traffic fines revenue to Fund (G6001).
Internal Compliance Department (ICD) - $968,000
- ICD requires a budget supplement in Funds G5004 and G5028 to support additional resources dedicated to the Credit and Collections section for the collection of past-due amounts and code enforcement operations. The associated costs are offset by increased revenues resulting from the deployment of these resources.
Juvenile Services Department (Currently known as Community Services Department) - $27,000
- The former Juvenile Services Department requires a budget supplement in the Juvenile Services Court Cost Fund (S1026) to cover payments for security services, funded by additional Criminal Court Costs revenues.
Non-Departmental - $32.309 million
- The Information Technology Funding Model Fund (G3045) requires a $3.394 million supplement to support costs in the Office of Enterprise Solutions Internal Compliance Division that have transitioned from capital funding to ongoing operational expenses. This supplement will be funded by excess carryover in the fund from FY 2023-24.
- Also, the Board s Community-Based Organization (CBO) Discretionary Reserve funds (General Fund G3092, G3097 and G3104) require a budget supplement of $492,000 funded from prior year unspent CBO Discretionary Reserve funds and transfers approved by individual Commissioners from the District Designated Program (General Fund G1005), BCC Anti-Gun Violence Trust Fund and Marlins Settlement allocation (General Fund G1001).
- In addition, the Fleet Lease Financing Fund (G3057) requires a $15.048 million budget supplement due to timing in the delivery of fleet units ordered in prior fiscal years, primarily for MDSO, DSWM, and Parks, Recreation and Open Spaces (PROS) departments. This supplement will be fully offset by loan financing revenues.
- Finally, the Law Enforcement Trust Fund (LETF), Fund TF171-172, requires a budget amendment of $13.375 million to transfer federal LETF revenues and expenditures from the MDSO back to Miami-Dade County. The LETF funds are accepted from the United States Department of Justice by the Board for future use by the MDSO as mandated by federal regulations and must remain with the County. MDSO will work with the County, through the Office of Management and Budget, to seek reimbursement for eligible expenditures. This amendment solely facilitates the return of funds to the County and is made in agreement with MDSO, the Clerk of the Court and Comptroller s Office, and the United States Department of Justice.
School Crossing Guard Trust Fund - $1.934 million
- The School Crossing Guard Trust Fund (S1027) requires a budget supplement to distribute parking ticket surcharge revenues to the MDSO and participating municipalities for their respective school crossing guard programs. These expenditures are funded through parking ticket surcharges collected pursuant to Section 318.21(11), Florida Statutes.
Sheriff s Office (MDSO) - $17.833 million
- The MDSO requires a budget supplement of $17.780 million to the External Police Services Account Fund (G3019) to support increased off-duty services funded by additional fees and charges to event providers and other County departments.
- Also, a budget supplement of $53,000 to the MDSO Law Enforcement First Dollar Fines Fund (S1025) to support additional law enforcement training funded by higher-than-anticipated revenues from traffic violations.
Solid Waste Management (DSWM) - $9.653 million
- DSWM requires a budget supplement of $7.092 million in Funds EW001 and EW018 to increase expenditure authority for intrafund transfers that were not programmed as part of the Adopted Budget. The department operates in three different funds and uses transfers to account for expenses that are shared among funds but occur in one fund.
- Additionally, a supplement of $2.561 million is needed for Funds EW032, EW039, EW043, and EW044 to support debt-related activities. These activities were originally programmed in operating Fund EW018 but had to be reallocated to individual funds after the budget was adopted.
Tax Collector - $2.809 million
- The Miami-Dade County Office of the Tax Collector requires a budget supplement of $2.809 million to the Tax Collector Operating Fund (G3060). This supplement is funded by incremental Tax Collector revenues and is required to support additional expenditures associated with the assumption of driver s license office operations from the State of Florida.
Tourist Tax - $5.228 million
- A supplemental budget is required to authorize additional transfers of revenues, pursuant to governing County Ordinances and State Statutes, of $3.598 million to the Tourist Development Tax (TDT) (Fund ST002), $408,000 to the Tourist Development Surtax (SurTax) (Fund ST003), and $1.222 million to the Professional Sports Franchise Facility Tax (PSFFT) (Fund ST004). Per State Statute, revenues from Tourist Taxes are budgeted at 95 percent. This supplemental budget distributes any additional revenues collected from TDT, SurTax, and PSFFT/TDT reserve to the following, where applicable: the Greater Miami Convention and Visitors Bureau, Department of Cultural Affairs, and to the County for administrative costs and to the debt service shortfall reserve as required by the County Code.
Transportation and Public Works (DTPW) - $10.500 million
- The Department requires a budget supplement in the School Zone Speed Violations Fund (G3109) to support the School Zone Speed Detection Program. This supplement covers program administration and compliance activities, as well as contractual services provided by the vendor for the enforcement system, which was implemented and approved during the fiscal year. This supplement is funded by new School Zone Speed Detection Program ticket revenues.

Capital Budget Funds & Debt Service Projects Adjustments - $941.956 million

The following capital funds and debt service projects require an end-of-year supplemental due to: (1) higher than budgeted expenditures; (2) projects and/or funding were not included in the FY 2024-25 Adopted Budget as the projects, although included in the multi-year capital plan, were not expected to begin in FY 2024-25 but progressed faster than anticipated, and (3) securing new bonds and leases for various capital programs, as follows:
Capital Bond Programs and Debt Service Funds - $417.835 million
- Building Better Communities General Obligation Bond Program, Series 2024A and 2025A (Fund D1004): $263.776 million to cover FY 2024-25 cost of issuance and escrow costs related to the refunding of the bonds - funded with bond proceeds.
- Capital Asset Acquisition Special Obligation Bond, Series 2024A - Non-Departmental - Quality Neighborhood Improvement Program (QNIP) 2024 (Fund D3165): $326,000 to cover FY 2024-25 interest payment and related expenditures incurred but not budgeted - funded with capitalized interest from bond proceeds.
- Quality Neighborhood Improvement Program 2017 (QNIP) Non-Departmental - Quality Neighborhood Improvement Program (QNIP) 2017 (Fund CB027): $90,000 to cover FY 2024-25 expenditures incurred but not budgeted - funded with Capital Asset Acquisition Bonds, Series 2017.
- Capital Asset Acquisition Bond Series 2024A (Fund CB066) requires a budget supplemental of $84.340 million to reflect bond proceeds received with the issuance of the Capital Asset Acquisition Bonds, Series 2024A authorized under Ordinance No. 24-63 and adopted by the Board of County Commissioners on July 2, 2024, which authorized the county to acquire funds for the purpose of acquiring, constructing, improving and/or renovating certain capital assets and/or projects funded with bond proceeds.
- Capital Asset Acquisition Special Obligation Bond, Series 2024A - Non-Departmental- (MDSO) - Helicopter Fleet Replacement (Fund D3166): $175,000 to cover FY 2024-25 interest payment and related expenditures incurred but not budgeted - funded with capitalized interest from bond proceeds.
- Capital Asset Acquisition Special Obligation Bond, Series 2024A - People and Internal Operations Department (PIOD) - West Dade Government Center (Fund D3167): $6.354 million to cover FY 2024-25 interest payment and related expenditures incurred but not budgeted - funded with capitalized interest from bond proceeds.
- Capital Asset Acquisition Special Obligation Bond, Series 2024A Non-Departmental (Supervisor of Elections) - Vote by Mail Processing Equipment (Fund D3168): $59,000 to cover FY 2024-25 interest payment and related expenditures incurred but not budgeted - funded with capitalized interest from bond proceeds.
- Capital Asset Acquisition Special Obligation Bond, Series 2024A Non-Departmental (Supervisor of Elections) - ID Readers (Fund D3169): $19,000 to cover FY 2024-25 interest payment and related expenditures incurred but not budgeted funded with capitalized interest from bond proceeds.
- Capital Asset Acquisition Special Obligation Bond, Series 2024A Non-Departmental - Computer Aided Dispatch System and Integrated Systems (Fund D3170): $236,000 to cover FY 2024-25 interest payment and related expenditures incurred but not budgeted funded with capitalized interest from bond proceeds.
- Capital Asset Acquisition Special Obligation Bond, Series 2024A Non-Departmental (MDSO) Rapid Response Vessel (Fund D3171): $13,000 to cover FY 2024-25 interest payment and related expenditures incurred but not budgeted - funded with capitalized interest from bond proceeds.
- Capital Asset Acquisition Special Obligation Bond, Series 2024A Non-Departmental (MDSO) Criminal Justice Information System (CJIS) Mandates (Fund D3172): $60,000 to cover FY 2024-25 interest payment and related expenditures incurred but not budgeted - funded with capitalized interest from bond proceeds.
- Capital Asset Acquisition Special Obligation Bond, Series 2024A Communications, Information and Technology Department (CITD) Traffic Information System Modernization (Fund D3173): $87,000 to cover FY 2024-25 interest payment and related expenditures incurred but not budgeted - funded with capitalized interest from bond proceeds.
- Capital Asset Acquisition Special Obligation Bond, Series 2024A CITD Parking Verification System Modernization (Fund D3174): $25,000 to cover FY 2024-25 interest payment and related expenditures incurred but not budgeted - funded with capitalized interest from bond proceeds.
- Capital Asset Acquisition Special Obligation Bond, Series 2024A CITD- Court Case Management System (CCMS) (State Attorney) (Fund D3175): $10,000 to cover FY 2024-25 interest payment and related expenditures incurred but not budgeted - funded with capitalized interest from bond proceeds.
- Capital Asset Acquisition Special Obligation Bond, Series 2024A CITD - Computer Aided Dispatch Update (Fund D3176): $6,000 to cover FY 2024-25 interest payment and related expenditures incurred but not budgeted - funded with capitalized interest from bond proceeds.
- Capital Asset Acquisition Special Obligation Bond, Series 2024A ICD - Enterprise Resource Planning Updates (Fund D3177): $107,000 to cover FY 2024-25 interest payment and related expenditures incurred but not budgeted - funded with capitalized interest from bond proceeds.
- Transit System Sales Surtax Reserve Fund (D3027) requires a supplemental budget of $33.183 million resulting from transferring $32.833 million from the General Segment of DTPW to the Enterprise section of DTPW and $350,000 resulting from the county purchasing a Surety Reserve Bond in lieu of cash reserves funded with programmatic cash reserves.
- Transit System Sales Surtax Debt Service Fund - Public Works (Fund D3178) requires a budget supplemental of $28.864 million due to expenditures incurred resulting from refunding the Transit System Sales Surtax Revenue Refunding Bonds, Series 2025 Fund - funded with Bond Proceeds.
- Master Equipment Lease - Series 2025 Tranche 1 Fund (D5024) requires a budget supplemental of $89,000 resulting from expenditures incurred as a result of issuing the Master Equipment Lease Program Agreement - funded with Lease Proceeds (Fund G3057).
- Master Equipment Lease - Series 2023 Tranche 3 Fund (D5025) requires a budget supplemental of $16,000 resulting from expenditures incurred as a result of issuing the Master Equipment Lease Program Agreement - funded with Lease Proceeds (Fund G3057).

Fire Rescue (MDFR) - $5.043 million
- MDFR requires a budget supplement of $5.043 million in the Fire Capital Outlay Reserve Fund (SF010) to support infrastructure improvements and property acquisitions for the district. These additional expenditures will be funded from available fire capital outlay reserves.
Transportation and Public Works (DTPW) - $199.147 million
DTPW requires a budget supplement for transfers of amounts budgeted in one fund and expended out of another. The supplement includes intrafund transfers, grant proceeds, various debt service and capital funds, as follows:
- Public Works Contribution Fund Fund CO024 requires an end-of-year budget supplemental of $2.338 million to account for transactions that occurred subsequent to the Adopted Budget to account for additional funds received by the Florida Department of Transportation for public works capital projects totaling $8.917 million funded with grant proceeds.
- Debt Service Fund Funds ET021 through ET059 requires an end-of-year budget supplemental of $3.395 million resulting from variability and interest rates impacting debt service - funded with People s Transportation Plan (PTP) proceeds (SP001 and SP002).
- People s Transportation Plan Reserve Fund Fund ET008 requires an end-of-year budget supplemental of $7.564 million to cover expenditures for the PTP eligible pay-as-you-go capital projects totaling $19.681 million - funded with PTP proceeds (SP001 and SP002).
- Transit Capital Project Funds Funds ET060 and ET061 requires an end-of-year budget supplemental of $69.134 million resulting from capital project expenditures inadvertently budgeted in one fund but posting to another - funded with capital project funds from ET042 and ET062.
- Cash Reserve Fund Fund ET070 requires an end-of-year budget supplemental of $82.632 million to cover PTP eligible capital project expenditures expended out of fund ET069 which requires a budget supplemental of $69.909 million - funded with additional cash reserves.
- Rickenbacker Causeway Debt Service Fund Fund ER007 requires an end-of-year budget supplemental of $25.892 million to cover capital expenditures expended above what was budgeted due to the transition of this section from PROS to DTPW- funded with causeway and capital proceeds.
- Rickenbacker Causeway Capital Fund Funds ER014 and ER015 requires an end-of-year budget supplemental of $4.331 million to cover capital expenditures - funded with causeway and capital proceeds.
- Venetian Causeway Operations Funds EV012 and EV013 requires an end-of-year budget supplemental of $3.861 million to cover capital expenditures above what was budgeted - funded with causeway proceeds.
Seaport - $303.641 million
The Seaport Department requires a budget supplement for transfers of amounts budgeted in one fund and expended out of another. The supplement includes $280.228 million related to intrafund transfers and $23.413 million related to grant funds, various debt service funds, and capital expenditures incurred, as follows:
- Seaport s Operating Grants Fund Fund ES069, ES073, ES078, ES079 and ES086 requires a budget supplemental of $4.563 million for expenditures related to environmental remediation as part of the Memorandum of Agreement (MOA) between the United States Department of the Army and Miami-Dade County - funded with Federal grant funds, these amounts vary each year, through Section 2106 Harbor Maintenance Tax. In addition, Grant Fund ES003 requires a budget supplemental for $18.850 million for various Federal and State grants awarded in FY2024-25 and expended.
- Seaport Capital Funds - require a budget supplemental of $246.016 million to cover expenditures incurred for various capital programs approved by the Board as part of the Department s Adopted Budget initially funded under Future Financing (C9999) then funded from funds ES002 General Construction Overhead ($51,542) and ES088 2023 Commercial Paper ($245.964 million).
- Interest and Sinking Funds The following funds require a budget supplement to cover debt- related obligations and intrafund transfers:
? Reserve Maintenance (Fund ES015) - $51,466 related to intrafund transfers to cover-debt related obligations funded from the Revenue Fund (ES001)
? GO Refunding Bonds (Fund ES016) - $1,100 related to intrafund transfers to cover debt-related obligations funded from the Revenue Fund (ES001)
? Series 2017 SRA-1(Fund ES030) - $17,000 to cover debt-related obligations funded with Series 2023 Commercial Paper proceeds (ES087)
? Series 2020 Bonds (Fund ES068) - $1,200 to cover debt-related obligations funded from the Revenue Fund (ES001)
? Seaport Commercial Paper B-1 (ES070) - $1.431 million to cover debt-related obligations - funded with Seaport Commercial Paper B-2 proceeds (ES071)
? Series 2023 Bonds Capitalized Interest (ES085) - $28.945 million related to intrafund transfers to cover debt related obligations funded from the Revenue Fund (ES001)
? Series 2023 Commercial Paper (ES087) - $3.765 million to cover debt related obligations - funded from the Revenue Fund (ES001)
Solid Waste Management (DSWM) - $16.290 million
- DSWM requires a budget supplemental for the Waste Collections Operations Fleet Financing Fund (EW042) for prior year vehicles ordered during the COVID backlog that arrived during FY 2024-25. These expenditures are programmed to be reimbursed by the Master Lease Fund G3057.

Budget Line-Item Transaction Appropriations

Section 2-1796(d) of the County Code requires the Board s approval for reallocations among a fund s line-item appropriations for expenditures that exceed ten percent (10%) of that fund s total appropriations to a department, or for reallocations of line-item appropriations from personnel services to any other line item, or for reallocations that cause an increase in a fund's total appropriations to a department.

Attachment A of this memorandum lists all transactions requiring Board approval for the re-appropriation of budget exceeding the ten percent (10%) threshold and/or the movement of personnel to other line-item categories. The attachment details the department name, the fund type where the over-expenditure occurred, the spending category, the total budget for the department, the amount of the adjustment(s), the percent of the budget it represents, the spending category where the re-appropriation will occur, and a description of the adjustment. Through the approval of this item, the Board authorizes the Office of Management and Budget to process all budget transactions required to execute the year-end amendments/supplements.

Impact of Carryover on FY 2025-26 Mid-Year Budget Amendment

As referenced previously, the FY 2025-26 Mid-Year Budget Amendment will be presented to the Board at an upcoming meeting. In addition to transferring the required 50 percent ($3.028) million of the $6.056 in countywide general fund carryover to the Affordable Housing Trust Fund, I will be recommending the remaining $3.028 million in countywide general fund carryover be allocated as follows:

? $1.128 million to reserves and/or other required operating adjustments as needed;
? $900,000 for Miami-Dade Sheriff s Office in-kind services for the College Football Playoff National Championship Game at Hard Rock Stadium, in accordance with Resolution R-627-25, adopted by the Board on June 26, 2025; and
? $1.0 million to the Parks, Recreation and Open Spaces Department to fund the Biscayne Nature Center (BNC). The FY 2025-26 budget included $1.0 million in revenue from assuming operations of the BNC. Following the adoption of the budget, subsequent negotiations with the BNC operator resulted in the continued private operation of the facility.

Similarly, in the FY 2025-26 Mid-Year Budget Amendment, I will recommend allocating the remaining UMSA General Fund carryover of $4.758 million to build general fund reserves.

Attachment


________________________
Carladenise Edwards
Chief Administrative Officer