Item Coversheet

TOWN OF DAVIE
TOWN COUNCIL AGENDA REPORT

Item Number: 21.

To:Mayor and Councilmembers
From:William W. Ackerman, Budget and Finance Director
Prepared By:Sharee Haynes-Dyer, Budget Manager - Budget Finance
Subject:Ordinance 
Affected District:Town Wide
Item Request:Schedule for Council Meeting
Title of Agenda Item:BUDGET AMENDMENT - AN ORDINANCE OF THE TOWN OF DAVIE, FLORIDA, AUTHORIZING THE SECOND AMENDMENT TO THE FISCAL YEAR 2026 BUDGET; PROVIDING FOR CONFLICT; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. (Approved on first reading April 15, 2026. Councilmember Starkey moved to approve the item. Vice Mayor Whitman seconded the motion. In a roll call vote: Councilmember Luis - yes; Vice Mayor Whitman - yes; Councilmember Starkey - yes; Councilmember Alfonso - yes; and Mayor Paul - yes. Motion carried by a majority vote 5/0.)
Executive Summary: 

This ordinance and agenda report have been revised for second reading on May 6, 2026. A description of all second reading revisions can be found in bold text in the agenda report below to be more easily identified.

 

This ordinance approves the budget amendments and amended budget for Fiscal Year 2026 (FY 2026) that is included as Exhibit A and the changes to the list of funded positions for FY 2026 that is included as Exhibit B.

At first reading on April 15, 2026, the proposed budget amendment ordinance increases the Town of Davie budget by $6,000,000 and includes $626,255 in budget transfers. The amendment approves seventeen changes to the list of funded positions, with a net decrease of nine positions to the budget. The ordinance revises the budget of the General Fund, Water and Sewer Fund, and Self Insurance Fund. 

 

At second reading on May 6, 2026, the proposed budget amendment ordinance increases the Town of Davie budget by $8,714,968 and includes $1,676,390 in budget transfers, compared to a $6,000,000 increase at first reading and $626,255 in budget transfers. The amendment approves twenty-one changes to the list of funded positions, with a net decrease of nine positions to the budget. The ordinance revises the budgets of the General Fund, Community Redevelopment Agency (CRA) Fund, the Water and Sewer Fund, the Vehicle Maintenance Fund, the Self Insurance Fund, and the Information Technology Fund.

 

A summary of the budget amendment's components for each fund is provided below. A table presentation of this information may be found in the Descriptive Summary by Fund provided as Exhibit C. Position amendments are provided in Exhibit B.

 

GENERAL FUND
At first reading, the budget amendment ordinance increases the General Fund budget by $2,000,000 and includes $626,255 in budget transfers. The ordinance also approves two changes to the list of funded positions for FY 2026, with no change to the total number of budgeted positions.

At second reading, the budget amendment ordinance increases the budget of the General Fund by $2,062,655, compared to $2,000,000 at first reading. It includes budget transfers totaling $1,670,840, compared to $626,255 at first reading. The ordinance approves six changes to the list of funded positions for the General Fund, compared to two at first reading. with no net increase in positions to the budget.

 

The following changes to the list of funded positions are included in the ordinance for the General Fund at first reading:

 
  • Reclassify one Human Resources Specialist position to Human Resources Coordinator in the Human Resources Department.

The following changes to the list of funded positions for the General Fund have been added for second reading of the ordinance:


  • Reclassify one Crew Leader position to Operations Supervisor in the Parks, Recreation and Cultural Arts Department;   
  •  Reclassify one Events Specialist position to Recreation Coordinator in the Parks, Recreation and Cultural Arts Department.
 

The following budget transfers are included in the ordinance for the General Fund at first reading:

 

  • Interdepartmental budget transfer from the Non-Departmental contingency account to the Fire Rescue Department for unanticipated fees from the Broward County Tax Collector for the levy, collection and enforcement of the Fire Protection Assessment, $406,940;

 

  • Interdepartmental budget transfer from the Non-Departmental contingency account to the Public Works and Capital Projects Department for unanticipated fees from the Broward County Tax Collector for the levy, collection and enforcement of the Stormwater Service Assessment, $51,363; and

 

  • Intradepartmental budget transfer from the Non-Departmental contingency account to the solid waste contractual services account for unanticipated fees from the Broward County Tax Collector for the levy, collection and enforcement of the residential Solid Waste Service Assessment, $167,952.

 

The following revisions have been added to the budget amendment ordinance for the General Fund since first reading of the ordinance on April 15, 2026.


Budget Transfers

 

  • Interdepartmental budget transfer from the Non-Departmental contingency account to the Debt Service division for estimated Subscription-Based Information Technology Arrangements (SBITA) expenditures in accordance with GASB 96. This transfer covers the estimated principal, interest, and amortization liability costs associated with multi-year software subscriptions entered into during previous fiscal years, $865,000;

 

  • Interdepartmental budget transfers from the Non-Departmental contingency account to payroll accounts in various departments/divisions for estimated expenditures of a vacation time sell-back opportunity to be offered by the Town to non-represented employees and general employees in the Fraternal Order of Police Associates collective bargaining unit (FOPA), $169,820. This option would allow employees to sell back up to 40 hours of vacation time to the Town, if certain conditions are met. Proposed interdepartmental transfers include:

 

  • Administration, $18,270;

• Budget and Finance, $16,630;
• Engineering, $21,970;
• Fire Rescue, $19,660;
• Housing and Community Affairs, $2,880;
• Human Resources, $7,270;
• Parks, Recreation and Cultural Arts, $13,730;
• Planning and Zoning, $8,060;
• Public Works, $24,830;
• Police, $18,320;
• Town Attorney’s Office, $8,190;
• Town Clerk’s Office, $10,010.

 

The following budget amendment is included in the ordinance for the General Fund at first reading:

  • Appropriate Building Reserves to transfer to the Capital Projects Fund to fund the Town Hall capital project as approved in the second amendment to the FY 2026 Capital Improvement Plan (CIP) on March 18, 2026, $2,000,000.
 

Budget Amendments

 

  • Budget Federal grant revenue awarded through the Florida Department of Health-Broward and associated expenditures in the Fire Department for implementation of a post-overdose co-responder program, $61,605.

 

  • Appropriate Building Reserves to fund various payroll accounts for expenditures for the vacation time sell-back opportunity being offered by the Town to non-represented employees and FOPA general employees working in the Building Division, $1,050.

 

COMMUNITY REDEVELOPMENT AGENCY (CRA) FUND
At second reading, the budget amendment ordinance does not increase or decrease the budget of the Community Redevelopment Agency (CRA) Fund but does include budget transfers. The budget amendment reallocates $5,210 from the Special Projects account to various payroll accounts to fund estimated expenditures for a vacation time sell-back opportunity to be offered by the Town to non-represented employees. This opportunity allows employees to sell back up to 40 hours of vacation time to the Town, if certain conditions are met.

 

WATER AND SEWER FUND

At first reading, the budget amendment ordinance does not increase or decrease the Water and Sewer Fund budget. The ordinance approves fifteen changes to the list of funded positions for FY 2026, with a net decrease of nine positions to the budget.

The following changes to the list of funded positions are included in the ordinance for the Water and Sewer Fund at first reading:

 
  • Add one Utilities Field Technician I;
  • Eliminate two Utilities Field Technician I (Will-Call);
  • Add two Plant Operator Trainees; and 
  • Eliminate ten part-time Utilities Apprentices.

 

At second reading, the budget amendment ordinance increases the budget of the Water and Sewer Fund by $72,232, compared to no budget increase or decrease at first reading. The following revisions are added for second reading of the ordinance:

 

  • Appropriate Water and Sewer Fund reserves to fund estimated payroll expenditures for a vacation time sell-back opportunity to be offered by the Town to non-represented employees and FOPA general employees. This opportunity allows employees to sell back up to 40 hours of vacation time to the Town, if certain conditions are met, $24,080;
 
  • Appropriate Contribution Charges/Impact Fee reserves to true-up the rollover project balance of the following capital improvement project (CIP) to its audited balance.
    • Utility Equipment & Machinery, $48,152.
     

VEHICLE MAINTENANCE FUND
At second reading, the budget amendment ordinance increases the budget of the Vehicle Maintenance Fund by $33,921.

The budget amendment appropriates $33,921 from Vehicle Maintenance Fund reserves for estimated Subscription-Based Information Technology Arrangements (SBITA) expenditures in accordance with GASB 96. These cover the estimated principal, interest, and amortization liability costs associated with multi-year software subscriptions entered into during previous fiscal years.

The budget amendment also includes a $340 budget transfer to fund estimated payroll expenditures for a vacation time sell-back opportunity to be offered by the Town to non-represented employees and FOPA general employees. This opportunity allows employees to sell back up to 40 hours of vacation time to the Town, if certain conditions are met.

 

SELF INSURANCE FUND

At first reading, the budget amendment ordinance increases the budget of Self Insurance Fund by $4,000,000 to provide additional funding to the Other Post-Employment Benefits (OPEB) Trust. This is necessary to maintain the OPEB asset as determined by an actuarial study.

 

At second reading, the budget amendment ordinance increases the budget of the Self Insurance Fund by $4,046,650, compared to a $4,000,000 increase at first reading. The budget amendment is revised to incorporate the following items:

 

  • Appropriate Self Insurance Fund reserves for estimated Subscription-Based Information Technology Arrangements (SBITA) expenditures in accordance with GASB 96. These cover the estimated principal, interest, and amortization liability costs associated with multi-year software subscriptions entered into during previous fiscal years, $43,500.

 

  • Appropriate Self Insurance Fund reserves to fund estimated payroll expenditures for a vacation time sell-back opportunity to be offered by the Town to non-represented employees and FOPA general employees. This opportunity allows employees to sell back up to 40 hours of vacation time, if certain conditions are met, $3,150.
 

INFORMATION TECHNOLOGY FUND
At second reading, the budget amendment ordinance increases the budget of the Information Technology Fund by $2,499,510.

The budget amendment appropriates $2,475,000 from IT reserves for estimated Subscription-Based Information Technology Arrangements (SBITA) expenditures in accordance with GASB 96. These cover the estimated principal, interest, and amortization liability costs associated with multi-year software subscriptions entered into during previous fiscal years.

The budget amendment also appropriates $24,510 from IT reserves to fund estimated payroll expenditures for a vacation time sell-back opportunity to be offered by the Town to non-represented employees and FOPA general employees. This opportunity allows employees to sell back up to 40 hours of vacation time to the Town, if certain conditions are met.

Key Points:
  • At first reading, the budget amendment increases the Town’s FY 2026 annual budget by $6,000,000.

 

  • At first reading, the budget amendment includes $626,255 in budget transfers.

 

  • At first reading, the ordinance approves seventeen changes to the list of budgeted positions for FY 2026, with a net decrease of nine positions to the budget.

 

  • At second reading, the ordinance increases the Town’s FY 2026 annual budget by $8,714,968 and includes $1,676,390 in budget transfers.

 

  •  At second reading, the ordinance approves twenty-one changes to the list of budgeted positions for FY 2026 with a net decrease of nine positions.
Previous Actions:The Town of Davie adopted its Fiscal Year 2026 Budget through Ordinance 2025-029 on September 17, 2025; and amended it through Ordinance 2026-004 on February 4, 2026.
Concurrences:N/A

Fiscal Impact:
Has request been budgeted?No
If yes expected cost:
Account name and number:
If no, amount needed:
Account name funds will be appropriated from
Additional CommentsThe ordinance approves the appropriation of Town reserves as follows: 1) Building Reserves, $2,001,050; 2) Various reserves of the Water and Sewer Fund, $72,232; 3) Vehicle Maintenance Fund Reserves, $33,921; 4) Self Insurance Fund reserves, $4,046,650; 5) Information Technology Fund Reserves, $2,499,510.

Recommendation:Motion to approve

Strategic Goals This Item Supports:
Respecting and promoting Diverse and Sustainable Community and Neighborhood Value with consideration of our historic roots, Commitment to Customer Satisfaction, Dedication to Excellence in Service Delivery, Creating an Environment that is Conducive to Innovation, Creativity, and Collaboration, Nurturing the health, safety, and welfare of the community


ATTACHMENTS:
File NameDescription
O-FY26_Budget_Amendment_2.docxFY 2026 Budget Amendment 2 Ordinance
Exhibit_A.pdfExhibit A - FY 2026 Budget Amendment 2
Exhibit_B.pdfExhibit B - FY 2026 Budget Amendment 2
Exhibit_C.pdfExhibit C - FY 2026 Budget Amendment 2
O-FY26_Estimate_of_Business_Impact_Budget_Amendment_2.pdfFY 2026 Budget Amendment 2, Estimate of Business Impact