ORDINANCE(S) - FIRST READING

TO2639 - An Ordinance of the City Commission of the City of Tamarac, Florida, adopting the Second (2nd) Budget Ammendment to the City of Tamarac operating budget, revenues and expenditures, the capital budget, and the financial policies for the fiscal year 2026, by increasing the total revenues and expenditures by a total of $3,569,378 as detailed in Attachment “A” attached hereto and summarized in Attachment “B” attached hereto and incorporated herein; providing that the 2nd amendment is being adopted in the same manner as the original budget and serves as the new adopted budget; providing for conflicts; providing for severability; and providing for an effective date.

The Director of Financial Services recommends approval of Temporary Ordinance No. 2639, adopting the second amendment to the Fiscal Year 2026 Operating and Capital Budget and increasing total budgeted revenues and expenditures from $295,549,986 to $299,119,364, an increase of $3,569,378. The ordinance is proposed for first reading on October 28, 2026, and second reading and adoption on November 10, 2026.

The following sections summarize the recommended adjustments to the FY 2026 Budget.

Amendments to the Budget generally reflect:

Actions approved by the City Commission since the budget was adopted but not included in the original budget due to their unknown nature at the time

•  Allocation of encumbrances (i.e. purchases approved in one fiscal year and being paid in the following fiscal year)
•  Transfer of funds from contingency accounts to other departments in the General Fund
• Items that have been evaluated for recommended inclusion in the current year budget due to updated information.
• Additional capital improvements that have been identified and recommended to be started in the current year due to timing, pricing, etc.

Commission Approved Adjustments

R-2025-082 (Approved 7/9/2025)

• Ø  Approval of purchase contract for property located at 4969 N. State Road 7
• Budget Impact: +$1,614,342
• Funding Source: General Fund contingency and appropriation from fund balance
• Use: land acquisition

R-2026-034 (Approved 5/13/2026)

• Approval of agreement for construction of NW 77th Street Crosswalk (Project PW25I)
• Budget Impact: +$68,459
• Funding Source: Roadway and Median Improvement Fund
• Use: capital outlay – construction streets / roadways

Additional Budget Adjustments

Economic Development and Business Micro Grants

• Budget Impact: +$596,410
• Funding Source: General Fund balance
• Use: Operating expenditures – economic development grants and aid

Fire Insurance Premium Tax increase  

• Budget Impact: +$292,310
• Funding Source: General Fund balance
• Use: Operating expenditures – retirement contributions  

City Commission Grants and Aid

Re-appropriation of Woodlands Development Agreement contribution funding that was not expended in FY 2025 as follows:  

     Grants / Aid - District 2 - $176,939

     Grants / Aid - District 3 - $53,493

     Grants / Aid – District 4 - $138,985      

• Budget Impact: +$369,417
• Funding Source: General Fund balance
• Use: Operating expenditures - grants and aid  

Balance Colony West Golf Course Fund  

• Budget Impact: +$134,660
• Funding Source: Colony West Golf Course Fund balance
• Use: contingency  

Balance Public Art Fund  

• Budget Impact: +$150,000
• Funding Source: Public Art Fund balance
• Use: Operating expenditures - professional services  

Appropriate State Law Enforcement Trust Fund confirmed expenditures   

• Budget Impact: +$18,914
• Funding Source: State Law Enforcement Trust Fund balance
• Use: Operating expenditures - work orders / equipment  

Re-appropriate prior year funding for expenses  

• Budget Impact: +$73,327
• Funding Source: Community Development Block Grant Fund (CDBG) grant
• Use: Operating expenditures - residential rehabilitation

Balance Affordable Housing Trust Fund  

• Budget Impact: +$251,539
• Funding Source: Affordable Housing Trust Fund
• Use: Other uses – LHATF loans - purchase assistance  

Increase insurance services charges for all contributing funds.  This action is necessary following years of skyrocketing premiums and claims in the insurance market.  These increases, which are summarized in the table below, can be fully offset by salary savings or absorbed by existing department budgets resulting in no net change to FY 2026 total budget.   

Insurance Service Charges

Summary of Amendment:

• Total increase: $3,569,378
• Primary drivers: capital projects, Commission-approved actions, financial housekeeping
• No net impact to FY26 budget for increases to insurance service charges
• Includes re-appropriation of unspent Woodlands Development Agreement contribution funding    

Attachments A and B provide detailed information on all budget adjustments, including increases, decreases, and revised totals. A presentation will be provided to support the recommended amendments.

On August 26, 2026, the City Commission adopted Ordinance 2026-013 which amended the annual Operating Budget, Revenues and Expenditures, Capital Budget and Financial Policies for Fiscal Year 2026.  Pursuant to Section 166.241(8), a municipality may amend its budget at any time during the year or within 60 days following the end of the fiscal year.  In addition, if any fund is increased or decreased then the budget amendment must be adopted in the same manner as the original budget unless otherwise specified in the charter of the respective municipality.  The original budget was adopted via ordinance and the City of Tamarac’s charter is silent on the matter.  In summary, state law allows the City to amend its budget during the fiscal year, and such amendments must follow the same adoption process as the original budget.