Fiscal Year (FY) 2027 Revised Proposed Budget

CITY OF TAMARAC, FLORIDA

REVISED

FOR FISCAL YEAR 2027

Revised July 31, 2026

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2026-2027 Introduction

The City for Your Life

Commissioner District 4

Kicia Daniel

Commissioner District 2

Morey Wright, Jr.

City Manager

Levent Sucuoglu

Marlon D. Bolton

Levent Sucuoglu

Executive Team

Jonathan Frasher City Manager Fire Chief

Maxine Calloway

Danielle Durgan Deputy City Manager Director of Human Resources

Hans Ottinot

James Twigger City Attorney Chief Information Officer

Tony Palacios

Melissa Petron Building Director/Chief Building Official Director of Parks & Recreation

Kimberly Dillon

David Franks City Clerk Captain Broward Sheriff’s Office

Priscilla Moxey

Earl Henry Director of Financial Services Interim Director of Public Services

Kent Walia Director of Community Development

Vision, Mission & Values

Our Vision: The City of Tamarac, Our Community of Choice

Leading the nation in quality of life through safe neighborhoods, a vibrant economy, exceptional customer service and recognized excellence.

Our Mission: Excellence

Always

It is our job to foster and create an environment that

Responds

Our Strategic Goals

Goal #1: Tamarac is Home

n Inclusive and Equitable n Well Maintained

n Parks and Infrastructure n Quality of Life n Convenient Transportation n ADA Accessibility n Great Education

Goal #2 : Tamarac is Safe and People Know It

n Quick Emergency Response n Low Crime Rate n Engaged First Responders

n Police, Fire and Medical Services n Visibility and Crime Prevention n Security Technology n Preparedness

Goal #3: Tamarac is Economically Resilient

n Business-Friendly n A Place to Thrive

n Development and Permitting n Economic Growth n Market Opportunities

Goal #4: Tamarac is Vibrant

n Attractive n Active and Fun n Green and Sustainable

n Appearance and Image n Resilient n Healthy Lifestyle

Goal #5: Tamarac is Smart and Connected

n Tech Savvy n Neighborly

n Effective Communication n Smart City n Engaged n Celebrating Community

Goal #6: Tamarac is a Dynamic Workplace

n Attract and Retain Skilled Workforce n Promote a Culture of Excellence

n 5-Star Customer Service n Professional Development n Supportive Environment n Optimal Organization

Tamarac’s 2040 Strategic Plan

Overall Summary

Completed: 32%

Discontinued: 10%

Some Disruption: 12%

Remaining: 28%

Progress

On Track: 46%

Completed: 72%

Goal 1: Tamarac is Home

Plan Label And Number

is

Strategic Action 1.2

Continue to review and update regulations to ensure excellent quality of life for all residents.

Plan Label And Number

Project/ Initiative

1.2.3 Tree Ordinance

Project/ Initiative

1.2.2

Project/ Initiative

1.2.1

Explore regulatory measures for fishing in canals

Beautification – Plaza Revitalization (Certificate of Use Ordinance)

Strategic Action 1.3

Completed 100%

Discontinued

Completed 100%

Update to the LDC Landscaping and Tree Preservation Ordinance were approved by the City Commission on 2nd reading at the September 10, 2025, meeting.

Regulating Fishing under a No Trespassing on Waterways Ordinance was not approved by the City Commission at the February 12, 2025, meeting.

On February 26, 2025 the City Commission approved the Certificate of Use Ordinance. It requires new commercial tenants to obtain a Certificate of Use before receiving a Business Tax Receipt. This ensures code and safety violations are addressed and any outstanding liens are resolved before a business opens. This program was fully implemented in March 2025.

Continue to plan for, accurately estimate cost and required resources, maintain and upgrade our water, sewer, roadway and other infrastructure

And

Project/ Initiative

1.3.7 Guard Rail (Southgate/ Pine Island)

Public Services will conduct a safety assessment and submit a Capital Improvement Project (CIP) request for FY26/FY27. Project/ Initiative 1.3.6

A $125,590 EEBCG voucher grant was awarded in December 2024, with authorization to proceed granted on March 11, 2025. The award supports the purchase and installation of fast chargers during construction at the Caporella Overflow Parking Lot and the Caporella Aquatic Center. The City is currently preparing the solicitation package to go out for bid for both locations. Project/ Initiative

Project/ Initiative 1.3.4

side water distribution system expansion; feasibility study to extend Tamarac water service

The competitive bidding process closed in April 2025. Awaiting funding. May need to rebid.

The Public Services Management team has directed the consultant to proceed with finalizing FDOT permitting and plans based on the existing project scope, while awaiting input from Fort Lauderdale regarding a possible scope revision. The 100% design review is complete, and the consultant has been instructed to begin the permitting phase. This project will be going out for bid very soon through the Cityʼs competitive bidding process.

Project/ Initiative

1.3.3

Evaluate Seawalls repair program options Some Disruption 50%

Project/ Initiative

1.3.2 Update the CIP Plan annually, which includes Utilities 20-year Master Plan

Project/ Initiative

1.3.1

Repaving, Restriping, Reflectors

Strategic Action 1.4

In 2025, the City reviewed potential funding options for resident owned canal wall repairs; however, no eligible federal grant opportunities were identified at that time. This remains a strategic priority identified through the Cityʼs 2026 Strategic Planning process, and staff will continue to monitor and pursue grant opportunities that may assist residents in the future.

In the meantime, residents may qualify for up to $3,000 through the Cityʼs Curb Appeal Program or may explore PACE financing options, which allow eligible improvement costs to be repaid over time through their property tax bill.

CIP Plan is updated annually. Ongoing.

The contractor has completed Phase 2 and has commenced with the Phase 3 work within the Mainlands Section 10 area. Commercial Boulevard has been completed.

Establish and foster transportation plans and partnerships to provide convenient and accessible means of transportation

1.4.3

hub on property on Commercial Blvd.

The Countyʼs Tamarac Bus Stop Improvement Project remains ongoing. The permitting process for the new bus shelters is currently underway. Project/ Initiative

1.4.2

Project/ Initiative

1.4.1 Advocate for the additional Turnpike On/ Off Ramp (Oakland Blvd/or Cypress)

Discontinued

FDOT Project

Commercial Boulevard - AIA to University

Overall Project Timeline: Project is scheduled to be completed early 2027.

Scope of Work:

• Directional boring for communications and CCTV connections

• Installation of new mast arms, including a key location on Woodlands Blvd in Tamarac

• Installation of new CCTV cameras on existing mast arms at intersections from Rock Island Road to Prospect Road

Project discontinued based on previous discussions and agency review, which determined that an additional on ramp recommendation was not warranted by FDOT/ Turnpike Authority.

Strategic Action 1.5

Ensure equitable distribution of parks and recreation programs, services and facilities

Plan Label And Number Description

Project/ Initiative

1.5.3

Develop a park at Central Parc - Sabal Palm On Track 60%

Project/ Initiative 1.5.2

Project/ Initiative

1.5.1

Build Mainlands Park enhancements Discontinued

East side Dog Park On Track 50%

Strategic Action 1.6

The project advertisement closed on July 18, 2025. Vendors presented at the Commission Workshop in September 2025, and the firm, Franjo Builders, LLC. was selected at the September 10, 2025, Commission meeting. Coordination meetings with the contractor began in December 2025. The contractor has completed the design, which is currently under review by City staff and the consultant.

During the 2026 Strategic Planning Session, the Commission reached consensus to revise the project scope to landscaping enhancements only. During the second strategic planning, the Commission reached consensus not to make any enhancements.

Included in the conceptual plan for Sabal Palm Park. The design is complete and currently under staff review

Continue to monitor and enhance ADA compliance and accessibility Plan Label And

Project/ Initiative

1.6.2

Project/ Initiative 1.6.1

Update building forms to ADA compliance On Track 75%

Continue to monitor the law and upgrade existing resources

IT completed training to allow in house creation of ADA compliant documents, removing the need for separate conversions.

Implementation of ADA forms is underway, and all non-ADA forms have been removed.

Developed an interactive process for coordinating ADA and employment leave, including the creation of standardized templates and HR staff education.

Goal 2: Tamarac is Safe and People Know it

is Safe and People Know it

Strategic Action 2.1

Increase visibility and address emerging crime trends through operational plans and pro-active policing

Plan Label And

Project/ Initiative

2.1.4 Public Safety (more community policing initiatives, Domestic Violence Program, Substance Abuse Program, Steering Committee)

Project/ Initiative

2.1.3 Zero Tolerance Corridor Traffic Enforcement/ Speeding/Littering

Project/ Initiative

2.1.2 Increase Police Presence - Adding 9 BSO Deputies

Project/ Initiative

2.1.1 Automated License Plate Readers (ALPRs)

Upcoming Events: Driveway Initiatives

Business Driveway Initiatives Bicycle Safety Rodeo

Senior Fraud awareness presentations Casting with Deputies

Domestic Violence Summit

BSO continues aggressive enforcement of traffic laws via both its Patrol and Traffic units. They are currently on pace to exceed last year’s numbers.

The Broward Sheriff Office (BSO) Human Resources Department successfully recruited and onboarded nine new deputies in August 2025, strengthening operational capacity.

For the larger ALPR project thru Vetted:

All but one (1) location have been installed, commissioned, and sending alerts to BSO.

FPL has now provided power to the last remaining location, and the City is currently awaiting Vetted to complete/finalize the install.

Commercial WB at the Turnpike (Near the fire station) For the Parks ALPR project thru Flock Safety: 8 locations installs complete; awaiting completion of 2 remaining locations near Caporella Park.

Identified alternate locations that are in the City of Tamarac right-of-way which do not require permits from Broward County.

Strategic Action 2.2

Enhance safety and security throughout City Parks and Facilities by deploying technology

Plan Label And Number Description

Project/ Initiative

2.2.2

Implement the future phases of security improvements Some Disruption

Project/ Initiative

2.2.1

Select a vendor and implement the first phase of improvements recommended by the Security Master Plan (SMP) Completed 100%

Strategic Action 2.3

Security Master Plan (SMP) Phase 2 was approved by the City Commission on April 23, 2025.

Purchase Order issued on July 15, 2025. Notice to Proceed issued on July 24, 2025.

Expected project Final Completion on June 1, 2026. Miller Electric has began working at various facilities as of August 25th.

The majority of the project is complete. The City and Miller Electric just completed final site visits / walk throughs, and Miller Electric is now working on punchlist items.

SMP Phase 1 was completed at the end of 2025.

Identify partnerships, resources other solutions to ensure response to fire and medical emergencies within 8 min. or less 90% of the time

Plan Label And Number

Project/ Initiative

2.3.1

Monitor response time data and continue to identify partnerships On Track 50%

Strategic Action 2.4

Be prepared to respond to all hazards

Plan Label And Number

Project/ Initiative

2.4.1

Emergency Management Data

The meeting was held in March 2026 at Tamarac Fire Station 15, where the automatic aid protocol response algorithm for calls on the Turnpike with Oakland Park, BSO, and Fire was discussed.

The Cityʼs Fire Rescue Department is finalizing emergency management review meetings scheduled from March through May. These essential meetings are being completed prior to the 2026 hurricane season.

Strategic Action 2.5

Continue inclusive and positive interactions with various community groups and individuals

Plan Label And Number

Project/ Initiative

2.5.4

Project/ Initiative

2.5.3

BSO SubstationExplore options for renting space on Eastside

Increased Police Visibility

Project/ Initiative

2.5.2

Community policing/ police-community relations

Project/ Initiative

2.5.1 Attend community meetings and events engaging with various community groups

This project/initiative is under review.

Combining the newly acquired staffing with existing personnel, BSO Tamarac is engaging in a number of high visibility activities, including: Welcome Home initiatives, Operations plans for High Visibility Traffic Enforcement on main/major thoroughfares and regular, documented area checks conducted by patrol of neighborhoods, shopping plazas, commercial areas and city parks.

4/1/26 Chabad of Tamarac Passover dinner 4/2/26

Chabad of Tamarac Passover dinner 4/4/26 City of Tamarac Wet & Wild Egg Splash 4/6/26 Westwood 3 HOA meeting

4/11/26 Honor Flight escort to FLL 4/14/26 Holocaust Memorial @ Temple Beth Torah 4/15/26 BTU Senior Fraud presentation

4/16/26 Coffee with a Cop at Kings Point Community 4/17/26 City of Tamarac Honor the Stripe event 4/17/26 City of Tamarac Food & Wine Festival 4/18/26

Commissioner Patterson K.I.N.D. ride 4/19/26 Unity of Love ministries event

4/23/26 Chamber of Commerce R.I.S.E. event 4/25/26

City of Tamarac Autism event 4/25/26 BSO Shred a Thon 4/30/26 Senior Fraud presentation Kings Point

Community Meetings Attended by BSO: 4/1/26 City of Tamarac Building hearing 4/2/26 Chamber of Commerce meeting 4/6/26 City of Tamarac Staff agenda meeting 4/7/26 Vigil for Nancy Metayer at City Hall 4/7/26 City of Tamarac Commission meeting 4/15/26 City of Tamarac Building hearing 4/20/26 Staff agenda meeting 4/22/26 City of Tamarac Commission meeting

Goal 3: Tamarac is Economically Resilient

Plan Label And Number Description

Last Update Goal 3 Tamarac is Economically Resilient

Strategic Action 3.1

Continue to evaluate and improve developing, permitting and procurement processes to enable businesses to open up quickly, grow and succeed

Plan Label And Number Description

Project/ Initiative

3.1.1 Update permitting Systems/TRAKiT-OneSolution

Discontinued

The City has canceled its contract with Central Square Technologies for the migration to Finance Enterprise, Community Development TRAKiT, and Common Cash Receipts (CCR). The City is currently exploring alternative solutions.

Strategic Action 3.2

Identify and pursue high-quality market-driven redevelopment opportunities

Plan Label And Number

Project/ Initiative

3.2.6 Greater High Density on Major Thoroughfares (Commercial, University, 441 McNab) On Track 50%

This project is included in the 2050 Comprehensive Plan, currently under review by the State. Awaiting results of the review.

Project/ Initiative

3.2.5

Proactively seeking grants for capital projects

Track

Project/ Initiative

3.2.4

Project/ Initiative

3.2.3

Revitalization and community partnerships (East-side Community Center) Some Disruption

“Uptown Tamarac”/ redevelopment of SR7/Commercial Blvd. corridor

Track

Project/ Initiative

3.2.2

Conduct a feasibility study for Redevelopment of Public Safety/ Municipal Complex; Evaluate P3 opportunities

Discontinued

Tamarac Park Safety & Health Enhancements (a/k/a Tamarac Park Field Lighting, Fence, Pathway Project)

The City was awarded a $271,577 reimbursement grant to support lighting improvements at Tamarac Park. The overall project scope has since expanded to include a track and field facility; however, the grant funding is limited to the lighting component. The grant-funded lighting work must be completed by April 30, 2028.

East Side Water Distribution Expansion

There are currently no funding opportunities identified for this expansion; however, it remains an active City priority, and staff will continue to seek funding opportunities.

Shaker Village Clubhouse Acquisition (N/K/A Eastside Community Park)

The City was awarded an FCT grant in an amount up to $1.875 million for reimbursement of acquisition costs. FCT has approved the required management plan.

Sabal Palm Park

City staff continues to seek funding to assist with construction of this project; however, as in the past, funding opportunities remain limited due to current site conditions and the requirement that remediation be completed as a precondition for funding support.

Water Treatment Plant Control Building

The project was submitted as a Community Project Funding (CPF) / federal earmark request; however, the Congresswoman who sponsored and supported the project has since resigned, and the Senators representing this district do not support earmarks. The federal budget is still pending, so the status of the request remains unknown. Staff will continue to seek grant opportunities to support this priority project.

Commission Workshop discussion on November 10, 2025; RFP to be issued in November. A new RFP was sent out in March and closed on May 5, 2026.

This item is scheduled for Commission consideration and award on Monday, June 8, 2026.

The City has received the initial appraisal for the Bedding Barn property, along with a Letter of Interest from the property owner expressing interest in a potential sale to the City. A second appraisal is currently being ordered and is expected during the second week of June. Once received, the City will be able to make a final offer and continue acquisition negotiations.

In addition, staff is exploring opportunities to establish a satellite office on the east side of the City to provide residents with more convenient access to services, including water bill payments and other City resources. Several potential locations at Three Lakes Plaza have been reviewed, and staff continues to evaluate options to identify the most suitable site.

The City Commission has decided to terminate the project, halting all further activities.

Plan Label And Number Description Status Progress Last Update

Project/ Initiative

3.2.1

Developer Incentive Program to Revitalize Commercial Plazas/ Corridors (REDA Grant and Facade Exterior Improvement Grant)

Strategic Action 3.3

Promote economic development

Plan Label And Number Description

3.3.7 Business Attraction (Building Retail and Large Businesses)

Project/ Initiative

3.3.6 Include Nob Hill Overlay for Government Campus

On Track

The City continues to utilize the Tenant Improvement / Interior Buildout Grant Program, which provides reimbursement of up to $100,000 for eligible interior improvements, commercial buildout costs, furniture, fixtures, equipment, and up to 25% of one monthʼs commercial rent.

Developer Incentive Programs:

Commercial Façade Grant Program

• 7015 N. University Drive, former Winn-Dixie: Project is complete and awaiting reimbursement. The project represents more than $5 million in private investment. 6412 N. University Drive: Project has been paused due to lack of owner financing.

• Three Lakes Plaza: Application is currently under review.

• The Commercial Façade Grant Program has been discontinued, and the City is no longer accepting new applications.

Tenant Improvement / Interior Buildout Grant

• A Touch of Serling, Beauty Supply: Scheduled for City Commission consideration on January 29, 2026.

• Xaymaca Coffee Traders: Scheduled for City Commission consideration on January 29, 2026.

Commercial Plaza Recovery Program

No active projects at this time.

Discontinued

The City continues to implement a multi-pronged approach to attract retail businesses and larger employers. Strategies include:

• Business Concierge services and process improvements

• Targeted marketing and advertising

• Coordination with the Greater Fort Lauderdale Alliance

• Strategic use of City incentive programs

• Property acquisition to support catalytic redevelopment

• Retail recruitment through the Retail Strategies partnership and CoStar marketing

This initiative was considered for the 2050 Comprehensive Plan, but it was removed and not included in the approved Comprehensive Plan in early 2025.

This will be done as part of the Land Development Code (LDC) Update.

Project/ Initiative

3.3.5 Attraction of restaurants (Dining Entertainment Options) On Track

Project/ Initiative

3.3.4

The City continues to prioritize the attraction of new dining and entertainment options to strengthen commercial corridors and enhance local amenities. In partnership with the Tamarac North Lauderdale Chamber of Commerce, the City hosted the Taste of Tamarac event at Colony West and the Tamarac R.I.S.E. Expo at the Community Center. These events helped showcase Tamarac restaurants while also promoting resources that support restaurant attraction, retention, and expansion within the City.

Since the last update, the City has attracted six new dining-related businesses:

1. Kage Global Industries

2. Artechgarage LLC

3. Eskinazo Inc. DBA La Toxica

4. On the Hunt LLC

5. The Happy Hour Private Chef

6. 88th Avenue Donuts LLC

To further support restaurant attraction, the City continues to utilize the Tenant Improvement / Interior Buildout Grant Program, which provides reimbursement of up to $100,000 for eligible interior improvements, commercial buildout costs, furniture, fixtures, equipment, and up to 25% of one monthʼs commercial rent.

Economic Development Updates

Business Support Initiatives

• Business Concierge Services

• Technical Assistance

• Business Directory

• Ribbon Cuttings

• Community Partner Resources

• Development of a centralized Economic Development resource webpage Grant Programs

• Small Business Micro Grant

• 57 awards issued

• $347,877 distributed

• $402,123 remaining

• Tenant Improvement / Interior Buildout Grant

• 2 businesses awarded

• $148,636 distributed

• $1,001,364 remaining Partnerships & Workshops

• Ongoing collaboration with:

• Black Chamber of Commerce

• Tamarac North Lauderdale Chamber

• CareerSource Broward

• Broward County

• SCORE

• SBA

• Planned August Business Resources & City Processes

Cohort with the Black Chamber

• Proposed SCORE partnerships: Business Academy

• Restaurant Incubator Program Upcoming MOUs

• Urban League of Broward County CareerSource Broward workforce workshops

Project/ Initiative

3.3.3

Continue efforts to enhance spend for Small, Minority, Local and Veteran Businesses

Project/ Initiative

3.3.2

Evaluate the establishment of Sister Cities program in Tamarac

On Track 50%

Project/ Initiative

3.3.1

Implement Pilot Placemaking Projects

Fiscal Year-to-Date FY25: $3,484,591.86 awarded, representing 10.31% of total contracts awarded for FY25.

TOTAL LOCAL, Community Business Enterprise (CBE), Minority/Women Business Enterprise (M/WBE) & VETERAN SPEND - $3,484,591.86

TOTAL SPEND FY 25 - $33,808,781.62

% of Community Business Enterprise Vendor Spend1.14%

% of Tamarac Local Vendor Spend - 0.86%

% of Veteran Owned Vendor Spend - 0.09%

% of Minority Business Enterprise Awarded Vendor Spend - 7.94%

% of Women Business Enterprise Awarded Vendor Spend2.99% Total Percent - 13.02%

TOTAL MINORITY SPEND FY25

% Minority Asian Spend - 1.81%

% Minority Black / African American Spend - 6.46%

% Minority Hispanic Spend - 0.44%

At the March 11, 2026, Commission Meeting, the Sister Cities Committee presented its recommendations to the Commission. The Commission approved the proposed partnerships with Kingston, Jamaica, and Pickering, Canada, and additionally identified Charlotte, North Carolina as a third potential sister/friendship city partnership.

The Sister Cities Program has a funding amount of $25,000. The next Sister Cities Committee Meetings are scheduled for:

• May 21, 2026

• June 18, 2026

• July 16, 2026

This action item remains ongoing. Economic Development staff is coordinating with the appropriate departments to identify placemaking opportunities that can enhance the appeal, visibility, and long-term success of key redevelopment areas.

Goal 4: Tamarac is Vibrant

Plan Label And Number

Goal 4 Tamarac is Vibrant On Track: 40% Some Disruption: 15% Discontinued: 3%

Strategic Action 4.1

Continue to provide and enhance opportunities for active, healthy and fun lifestyle

Plan Label And Number

Project/ Initiative

4.1.15

Project/ Initiative

4.1.14

Project/ Initiative

4.1.13

Project/ Initiative

4.1.12

Project/ Initiative

4.1.11

Project/ Initiative

United States of America 250th Birthday Celebration (7/4/2026)

Gym/Workout Classes for Families

Yard on the Lawn | Included with Caribbean June Event

Some Disruption 64%

Budget to construct - Increase funds for East-Side Community Park On Track 25%

Study of Tamarac Recreation Center (Multi-Purpose Complex; Options for Best Use of Property)

4.1.10 Citywide Santa Caravan Parade

Project/ Initiative

4.1.9

Project/ Initiative

4.1.8

Project/ Initiative

4.1.7

Project/ Initiative

Some Disruption 63%

The City is exploring opportunities to incorporate recognition of Americaʼs 250th birthday into the 2026 Fourth of July celebration. Concepts and programming elements are currently under review as planning efforts continue.

Ongoing. This project/initiative has been completed with classes already being offered to families.

The inaugural Yard on the Lawn Caribbean event was held in June 2025 and is now incorporated into the Parks and Recreation Departmentʼs annual programming. The second annual event is scheduled for June 6, 2026.

All funding for construction reflected in Capital Improvement Plan with half budgeted in 2026, and the remainder to be budgeted in 2027.

The feasibility study is in progress.

Tamarac Sports Complex - Add Benches Trees

Tamarac Sports Complex - Add crosswalk to get to park. On Track 62%

Occupy CaporellaAnnex Park (Aerobic Classes)

4.1.6 ASL Programing Promote Local Programs

Project/ Initiative

4.1.5

Project/ Initiative

4.1.4

Programming in Partnership with HOAs

Diverse Entertainment/ Events (Add a Latin and Hispanic Event)

Discontinued

Public Art Committee waiting on Commission approval for artistic benches. Commission approved benches at the 4-6-26 workshop.

The item was approved by Commission on May 13, 2026. Bid #26-05B was awarded to Alexander & Johnson Project Management and Development, Inc., for a contract amount of $221,427.48.

Parks and Recreation staff engaged with six Homeowners Associations (HOAs) and participated in three meetings. Despite these outreach efforts, no interest in forming a partnership was expressed by the HOAs. This initiative was completed in July 2025.

The inaugural Hispanic Heritage Event was held on September 19, 2025, and is now incorporated into the Parks and Recreation Departmentʼs annual programming. The second annual event is scheduled for September 18, 2026.

Plan Label And Number Description Status Progress Last Update

Project/ Initiative

4.1.3

Project/ Initiative

4.1.2

Project/ Initiative

4.1.1

Dog friendly park along 108th Terrace Some Disruption 31%

Environment friendly illumination at parks

Improvements and enhancements to City parks including projects at Sunset Point Park, and Veteran’s Park.

Strategic Action 4.2

Completed 100%

Completed 100%

Continue and enhance the City beautification programs

Finalized scope pf work was provided and project advertised for bids on June 1, 2026.

Public Services assessed the lighting in City parks and determined that current levels are adequate.

The project initiative has been completed by the Public Services department.

Plan Label And Number Description Status Progress Last Update

Project/ Initiative

4.2.16

Project/ Initiative

4.2.15

Increase Pressure Cleaning Efforts Yearly (Sidewalks on County FDOT Right of Way)

Buffer Wall: 81st St from Pine Island to Nob Hill (Northside)

Project/ Initiative

4.2.14

Project/ Initiative

4.2.13

Buffer Wall: Bailey Rd at Banyan Lakes

Buffer Wall: Bailey Rd at Lakes of Carriage Hill

Completed 100%

Project/ Initiative

4.2.12

Buffer Wall: 81st from Pine Island to McNab

Project/ Initiative

4.2.11 Replace bus benches with shelters, add locations

Project/ Initiative

4.2.10

4.2.9

Project/ Initiative

4.2.8 HOA beautification grants

Pressure cleaning of the Broward County and FDOT rights-of-way have been completed for this year.

The construction phase of this project is scheduled for funding in FY26. Public Services staff will prepare the Design-Build RFP to ensure that construction commences as scheduled in FY26.

Community Development is coordinating with residents to obtain signatures for easements.

The construction phase of this project is scheduled for funding in FY26. Public Services staff will prepare the Design-Build RFP to ensure that construction commences as scheduled in FY26. We are evaluating the metal rod fence scope of work along NW 61st Avenue.

The construction phase of this project is scheduled for funding in FY26. Public Services staff will prepare the Design-Build RFP to ensure that construction commences as scheduled in FY26.

Community Development has received HOA signature, and the team is evaluating the proposal of adding a metal picket fence along 61st Avenue.

The construction phase of this project is scheduled for funding in FY26. Public Services staff will prepare the Design-Build RFP to ensure that construction commences as scheduled in FY26.

Community Development is coordinating with residents to obtain signatures for easements.

Staff will coordinate with Broward County to confirm completed bus bench installations and obtain updated scheduling information for upcoming locations.

Coordination with Public Services and Parks and Recreation is also underway regarding planned ADA accessibility improvements.

The City Commission chose to proceed with the Love Mural and its currently in progress. This project is expected to be completed in early June 2026.

A total of 21 applications were received from HOAs/COAs for 2025 Program year. The 2026 Program will reopen tentatively in Summer 2026.

Plan Label And Number

Project/ Initiative

4.2.7

Project/ Initiative

4.2.6

Project/ Initiative

4.2.5

Project/ Initiative

4.2.4

Project/ Initiative

4.2.3

Public art: Social Justice Wall

78th St./University Dr. landscaping

Implement landscaping in medians and ROW’s

Completed 100%

Completed 100%

Completed 100%

Install directional/ wayfinding and community facilities signage Citywide Some Disruption 50%

Buffer wall program implementation update On Track 63%

This project initiative was completed by the Community Development Department.

With final light installation, this project was completed on November 6th, 2025.

Landscaping Master Plan is complete. Median beautification projects are ongoing.

Following the 2026 Strategic Planning Session, this project/initiative has been removed from the prioritized CPIs and will be reconsidered for inclusion at a future date.

The Citywide Buffer Wall Program Phase 6 Project, Prospect Road is complete. The Commercial Boulevard/ Rock Island Road is in the final stages of construction. The original scope of the Pine Island Road North Buffer Wall Project has been completed, and we are currently obtaining quotes for the additional scope of work.

Project/ Initiative

4.2.2

Project/ Initiative

4.2.1

Implement neighborhood signage program

Beautification Plan along Bailey Rd Sabal Palm Blvd (Landscaping)

Strategic Action 4.3

Completed 100%

Continue to refine and promote the City’s identity

This project is ongoing. Updates on installations for 2026 will be provided in the coming months.

The new Landscaping Maintenance Contractor has been directed to provide extra care and attention to Bailey Road and Sabal Palm Blvd. A Landscape Beautification CIP will be planned for FY 26. This initiative completed on July 25, 2025.

Project/ Initiative

4.3.7 Colony West Parking Garage (Northside between Colony West & Walgreens)Research Developer Engagement/Cost Bearing efforts

Project/ Initiative

4.3.6

The Colony West parking garage project remains under review as a potential future initiative, with feasibility and funding considerations continuing to be evaluated. No funding has been allocated at this time. If advanced, the project would require identification of funding and is anticipated to follow a phased approach beginning with a feasibility review, including consideration of potential public private partnership opportunities.

The Code Enforcement Comprehensive Review remains ongoing and continues to focus on evaluating and strengthening City ordinances, enhancing regulatory compliance efforts, expanding community outreach initiatives, and modernizing internal operational processes. Recent accomplishments include the adoption of amendments to the Cityʼs Non-Residential Property Maintenance Ordinance to enhance enforcement effectiveness and improve commercial property standards citywide.

Additionally, staff is currently advancing proposed ordinance amendments related to Chapter 4 (Animals) and Chapter 14 (Commercial Vehicles), which are intended to address evolving operational challenges, improve enforceability, and better align existing regulations with community expectations and quality-of-life objectives. These comprehensive review efforts continue to evolve in response to operational needs, legislative considerations, and community priorities in alignment with the Tamarac 2040 Strategic Plan.

4.3.5

- Additional Full-Time Park Ranger

4.3.4 More Code EnforcementAdditional Code Officer

Project/ Initiative

4.3.3 Placemaking Events to Revitalize City Properties

Adopted in the budget for Fiscal Year 2025. Fully staffed; staffing process completed.

This action plan is still ongoing as Economic Development is coordinating with the appropriate departments to identify placemaking opportunities that can enhance the appeal and long-term success of these sites. Project/ Initiative

4.3.2 Proactive Beautification Efforts

Project/ Initiative

4.3.1 Continuation of robust marketing strategy and increased events marketing; telling Tamarac Story

Strategic Action 4.4

Evaluate and promote green policies

The Gateway Landscaping Improvement Project is currently under permitting. This project includes Gateway Landscaping Improvements at Pine Island Road and Commercial Boulevard; Rock Island Road and Bailey Road; and University Drive and Southgate Boulevard. Public Services has received 90% drawings and is in the process of review. Broward County is in the process of review. Broward County is reviewing the project design.

The City has enhanced its marketing and outreach efforts through more strategic advertising, updated digital content, expanded resident communications, and increased social media engagement. The Cityʼs email distribution now reaches approximately 30,000 residents, and Instagram followers have grown to more than 11,000 through targeted outreach and community partnerships.

The City continues to work with WMʼs Sustainability Advising Services to advance a new sustainability initiative focused on enhancing quality of life and strengthening community resilience. This quarter, the strategy team finalized its year one report and began drafting the Community Impact Matrix. The next strategy team meeting is scheduled for June 3, 2026.

Strategic Action 4.5

Review citywide resiliency plans and update as needed

4.5.1

Comprehensive Vulnerability Assessment

The Comprehensive Vulnerability Assessment has been completed.

Goal 5: Tamarac is Smart and Connected

Plan Label And Number

Goal 5 Tamarac is Smart and Connected On Track: 15% Some Disruption: 15% Discontinued:

Strategic Action 5.1

Develop a SMART City Master plan to meet community needs and provide a technology road map

Plan Label And Number

Project/ Initiative

5.1.5 Solicitation RFP 22-09RP for Smart Meters for Water Service Completed

Project/ Initiative

5.1.4

Project/ Initiative

5.1.3

OneSolution – HR / Financials Module

OneSolution – Work Management Systems Module (Work Orders/ Facility Maintenance / Fleet Maintenance / Asset Management)

Discontinued

Some Disruption

Project/ Initiative

5.1.2 Fiber Network Expansion Phase II

Project/ Initiative

5.1.1

Consultant to complete a SmartCity Strategic Plan

Strategic Action 5.2

Completed 100%

Discontinued

The action item was completed on January 22, 2025, with the contract successfully awarded. Implementation is currently 70% complete, with installation activities ongoing.

The City decided to cancel its contract with Central Square Technologies (CST) for the migration to Finance Enterprise (formerly known as ONESolution), Community Development TRAKiT and Common Cash Receipts (CCR).

A GIS map is now actively in the process of being created, having all new water meter points/locations correlated with water bill accounts/meter identifiers, which is required in order to integrate Lucity with NaviLine Work Order/Utility Billing.

CST now has an integration of Lucity with NaviLine Utility Billing. Received SOW and Proposal from CST on 1/10/2025.

Received all necessary approvals to proceed on July 22, 2025. Purchase Order issued.

We are still working through setup/configuration with CST, awaiting the GIS map.

Fiber Network Expansion (Phase 2) work has been completed.

This project has been cancelled.

Further enhance community engagement and communications Plan Label And

Project/ Initiative

5.2.6 Public Safety PIO Collaboration: Information Tips

Project/ Initiative

5.2.5

Re-establish District Office [Lease East of 64th] Establish pro forma for employee and rent costs

Completed

The City continues to strengthen coordination with BSO and Tamarac Fire Rescue through public safety campaigns, community outreach, and emergency preparedness communications. Recent efforts include the “Right of Way, The Right Way” traffic safety campaign, hurricane preparedness messaging, and ongoing promotion of public safety initiatives and community engagement programs across the Cityʼs communication platforms. Ongoing

This project remains ongoing.

Plan

Project/ Initiative

5.2.4

Project/ Initiative

5.2.3

Expansion of Building Department customer-focused practices (e.g. expired open permit program, staff training support)

Increase community outreach/awareness of programs

Project/ Initiative

5.2.2

Project/ Initiative

5.2.1

Determine potential to expand Digital Signage to display live bus schedules, promote local community and events

Transition from MyCivic to SeeClickFix

Strategic Action 5.3

Discontinued

Current procedures for handling open/expired permits and staff cross-training are under review for potential changes.

These initiatives directly support the Cityʼs expanded marketing approach. Beyond traditional outreach methods, we have strengthened partnerships with community organizations and stakeholders through increased social media collaboration. By cross-promoting content on both City and partner platforms, we are expanding our reach to broader and more diverse audiences, while also building stronger community connections and increasing visibility for City programs, services, and events.

This initiative remains ongoing.

This project/initiative was not funded in the FY2026 budget. This project is now being handled by Broward County, which will be providing digital signage at bus stops.

Completed SeeClickFix Go Live in September 2022; Past historical data migration/import from MyCivic to SeeClickFix is now complete.

Build community by bringing community together to celebrate Tamarac’s multi-cultural and unique character

Project/ Initiative

5.3.2

Project/ Initiative

5.3.1

Develop program to bridge gap between seniors and young residents

Add community events including Art in the Park at Tamarac Village

Added Food and Wine Festival and Honor the Stripe in April 2026

Goal 6: Tamarac is a Dynamic Workplace

Plan Label And Number

Goal 6

is a Dynamic Workplace

Strategic Action 6.1

Continue supporting positive work environment

Plan Label And Number

Project/ Initiative

6.1.4

Project/ Initiative

6.1.3

6.1.2

Initiative

Project/ Initiative

6.1.1

Welcome Video from CM and Commissioners

Honor the Stripes (Fire and BSO)

Continue to pursue the award for Excellence in Financial Reporting

Travel Policy Review - Rental of electric vehicles

Strategic Action 6.2

Welcome messages were recorded by the City Manager and participating Commissioners. Staff is currently evaluating opportunities to incorporate the videos into future employee orientation and onboarding materials.

The Financial Services Team received the results of the 2024 Financial Statement Audit. We will submit the 2025 application once the current audit is completed.

This action item was completed in October 2024.

Expand and support employee professional development opportunities

Plan Label And Number

6.2.2

Project/ Initiative

6.2.1

Employee Tuition Reimbursement Program

College to job internship pipeline

Strategic Action 6.3

5-star customer service

Plan Label And Number

6.3.1

Refresh customer service standards and goals

The tuition reimbursement program remains unchanged and is available to employees on a first come first served basis.

The City’s Internship Program was refreshed, and internship positions were approved in the FY 25 budget process for Public Services, Community Development and Financial Services departments. The City partnered with educational institutions to fill the internships positions.

This project initiative was completed in 2025.

Strategic Action 6.4

Celebrate successes and enhance employee recognition

Plan Label And Number Description

Project/ Initiative

6.4.1

BRAVO Program Completed 100%

The BRAVO program underwent a comprehensive review by the Recognition Review Task Force in 2023. As a result, the program was updated to include quarterly gift card drawings for nominators, aiming to motivate staff to submit BRAVO nominations for their colleagues. This strategic enhancement was successfully completed in April 2025.

Tamarac Perspective

A thriving, multicultural, and multigenerational community, the City of Tamarac is a great place to build a family, business, and life.

Young families, retirees, and businesses are all drawn to Tamarac, which boasts a top-rated fire department.

In the middle of everything, yet a world away, Tamarac offers an exceptional quality of life at an affordable price.

Tamarac’s residential neighborhoods abound with waterways – the City contains over 500 acres of freshwater canals and lakes – and plenty of open spaces.

Residents enjoy amenities such as the City-owned Colony West Golf Club, which offers 36 holes of golf, and 12 parks that cover 416 acres, including a dog park and a skate park.

Originally a bedroom community favored by retirees, Tamarac is growing younger as the City grows older. Our current median age is 43.7.

Tamarac’s residential population has grown by 16% since 2015 to more than 73,000 today. The City welcomes more and more neighbors who have chosen Tamarac for our community’s quality of life and proximity to South Florida’s beaches, the Everglades, shopping, nightlife, regional sports, cultural events, and the arts.

Tamarac offers programs for people of all ages and stages of life at parks and facilities throughout the City, including our 32,000-square-foot community center, our recreation center, and the Caporella Aquatic Complex.

There is always something to celebrate with more than 30 annual community events – including the Tamarac Turkey Trot and the One Tamarac Multicultural Festival.

The 13th largest city in Broward County and the 42nd largest in Florida, Tamarac is home to a growing business community. We offer an excellent location at the epicenter of South Florida, the 9th largest metropolitan statistical area in the U.S. by population, and easy access to five major highways and three world-ranked airports and seaports. The 500-acre Tamarac Commerce Park is home to approximately 80 companies, including Amazon, City Furniture, New Vision Pharmaceuticals, Genex Services, and Publix.

The planned development of Tamarac Village will create a vibrant destination for residents and visitors. Along with the continued enhancement of Colony West, these investments will attract new businesses and visitors, expand amenities, and contribute to Tamarac’s long-term growth. Complementing these efforts, the City is strategically assembling and positioning key Opportunity Zone properties for future investment, including a ±3.07-acre mixed use development site and a ±1.79-acre assemblage redevelopment site along major commercial corridors. The City has also applied for additional Opportunity Zone designations at strategic locations throughout the community. If approved, these designations will help attract private investment, encourage thoughtful development, support job creation, and further strengthen Tamarac’s long term economic vitality.

As we look toward the Tamarac of tomorrow, maintaining critical infrastructure, enhancing community beautification, and preparing for future growth remain top priorities. The City will continue investing in essential services, including potable water and stormwater management, while advancing the revitalization of commercial corridors and aging and underutilized shopping centers to better serve residents and support a vibrant, sustainable community.

Reader’s Guide

Introduction

The first critical reading of the Fiscal Year 2027 Revised Proposed Budget is the City Manager’s Transmittal Letter. The reader will gain an understanding of the City Manager’s vision, critical issues, recommended policy and operational changes, and financial plan.

Budget Overview

This section provides the reader with the basic components that comprise the development of the Fiscal Year 2027 Revised Proposed Budget. This section includes explanations of the type of government and budget, a description of the budget process, the Budget Calendar, budgetary highlights, and the Fiscal Year 2027 Personnel Complement.

New Programs

This section answers the question: “What’s new in the Budget?” In this section, you will find a list of new or reclassed staff, new or enhanced programs, and capital outlay not previously forecasted.

Financials

This section provides schedules of detailed revenue sources and expenditures for the General Fund and for all funds combined for a total Fiscal Year 2027 Revised Proposed Budget. Like a person with multiple checking accounts, a municipality categorizes revenue and expenditures into separate funds according to purpose. This section also includes a comparison of major revenue sources, the full cost allocation study, an overview of financial management policies, and a brief description of each fund.

Programs/Department Summaries

This section explains the diverse services offered by the City of Tamarac. Each department’s division has identified a mission statement, a program description, and strategic goals for the upcoming year. In addition, the Fiscal Year 2027 Revised Proposed Budget includes performance measures for each division. Performance Measurement is an ongoing process to evaluate and report how well the City delivers its services.

Each Department and Division is responsible for goal setting and performance benchmarking to ensure alignment with the City’s Strategic Plan. The measures reflect the City’s effort to improve service, check performance quality, and make changes when necessary.

Reporting of performance measures differs from standard goals and objectives because it goes beyond simply reporting “achieved” or “not achieved”; it provides an ongoing method for measurement and allows for gauging performance against internal, external, local, and national standards.

Asset Management Program

This section includes the City’s Asset Management plan, which provides a comprehensive listing and explanation of the capital requirements and associated funding for the City for the current and next five years.

Appendix

This section contains debt management information and a glossary of commonly used terms.

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July 31, 2026

The Honorable Mayor and Members of the City Commission

City of Tamarac

7525 NW 88 Avenue

Tamarac, FL 33321

Mayor and Members of the City Commission:

Pursuant to the City Charter, it is my privilege to submit the City of Tamarac’s Revised Proposed Budget for Fiscal Year 2027 and FY 2027 through FY 2032 Asset Management Program Budgets.

While the City plans several years into the future, Florida law requires municipalities to adopt a budget one fiscal year at a time. As a result, this document includes the Revised Proposed budget for Fiscal Year 2027, as well as financial projections for the following two fiscal years to provide additional context for future planning and decision making.

In preparing the budget, staff carefully evaluated service needs, operating costs, capital investments, and the priorities established by the City Commission through its Strategic Plan. The result is a budget and financial forecast that supports the Commission’s goals while maintaining the quality services residents expect.

The City’s strong financial management continues to position Tamarac for long-term success. Independent rating agencies have recognized the City’s sound financial practices, strong reserves, and ability to adapt to changing economic conditions. In 2024, Fitch Ratings upgraded the City’s credit rating to AA+, reflecting continued confidence in Tamarac’s financial strength, stability, and responsible fiscal management.

The Fiscal Year 2027 budget was developed during a period of continued economic uncertainty. Like many local governments, the City continues to experience higher costs for goods, services, and construction projects resulting from inflationary pressures and ongoing supply chain challenges.

Looking ahead, the most significant financial uncertainty facing the City is a proposed amendment to Florida’s homestead exemption that will appear on the November 2026 ballot. If approved by voters, the amendment would provide additional property tax relief to qualifying homeowners by reducing the taxable value of their homes. While this would lower property taxes for many residents, it would

also reduce property tax revenues collected by local governments. Under the proposal, the amount of a home’s value exempt from property taxes would increase to $150,000 beginning in Fiscal Year 2028 and to $250,000 beginning in Fiscal Year 2029.

Based on current estimates, the City could experience a reduction in revenue of approximately $8 million in Fiscal Year 2028 and $16 million in Fiscal Year 2029. While the actual impact will depend on future property values and other factors, these potential reductions highlight the importance of long-term financial planning as the City continues to evaluate strategies for maintaining service levels and meeting community needs.

Millage and Taxable Value

The Fiscal Year 2027 Revised Proposed Budget includes a recommended millage rate of 7.0000 mills to maintain current service levels, support the City Commission’s strategic priorities, and minimize reliance on fund balance reserves.

To better understand the impact of the proposed millage rate, this budget document includes examples showing how property taxes may vary based on differences in property values and homestead protections.

Over the past 14 years, the City’s taxable value increased from $2.9 billion to $7.2 billion while the millage rate was reduced from 7.2899 mills to 7.0000 mills. The table below illustrates the historical relationship between taxable values, property tax revenues, and the City’s millage rate (see table below).

Based on the preliminary taxable value estimates provided by the Broward County Property Appraiser on June 1, 2026, the City’s taxable value is projected to increase by 3.87% in FY 2027. As a result, property tax revenues are expected to increase while maintaining the current millage rate.

The FY 2027 Revised Proposed Budget for all funds totals $234,453,007, a decrease of $59,704,455, or 20.30%, compared to the FY 2026 adopted budget.

The decrease from the FY 2026 adopted budget is driven largely by a reduction in capital project funding. Major capital improvement projects budgeted in FY 2026 totaled approximately $30.3 million, compared to $14.0 million proposed in FY 2027. In addition, FY 2026 included approximately $31.7 million for utility capital projects, while no utility capital projects are currently budgeted in FY 2027.

As a result, the FY 2027 Revised Proposed Budget reflects a significant reduction in one-time capital project funding compared to the prior year. These reductions account for most of the overall decrease in the City’s total budget while allowing the City to continue providing essential services and advancing its strategic priorities (see table below).

Personal Services

The FY 2027 Revised Proposed Budget recommends very limited new positions or staffing increases and maintains the City’s current level of service delivery. In response to revenue constraints and future financial uncertainties, only 1 new General Fund position, an Events Specialist in connection with the creation of new Special Events division in the Parks and Recreation Department is being proposed. All vacant positions determined to be non-critical will remain unfunded.

This approach is expected to reduce General Fund expenditure by approximately $1.05 million while preserving essential services to residents. The table below identifies the vacant positions that are proposed to remain unfunded in FY 2027 (see table below).

General Fund

The FY 2027 Revised Proposed General Fund budget totals $105,003,994, a decrease of $9,366,285, or 8.19%, compared to the FY 2026 adopted budget of $114,370,279. The decrease is primarily attributable to reductions in non departmental expenditures, vacancy savings, and other budget adjustments implemented to address revenue constraints and future financial uncertainties.

Despite the overall reduction, the budget continues to prioritize essential services and public safety. The Broward Sheriff’s Office demand letter for FY 2027 requests $26,381,374 for Police Protection Services, an increase of $2,504,548, or 10.49%, over the FY 2026 adopted budget of $23,876,826. The Police Services budget also continues funding for the nine deputy positions added in FY 2025 to support the City’s public safety needs (see table below).

The proposed budget includes an appropriation from fund balance of $13,861,814 to support capital investments throughout the City. These transfers include $7,534,465 to the General Capital Improvement Fund, $675,410 to the Capital Equipment Fund, $228,000 to the Capital Maintenance Fund, $3,777,569 to the Roadway and Median Improvement Fund, and $1,646,370 to the Corridor Improvement Fund.

To help address future revenue uncertainty and manage expenditures, the FY 2027 budget eliminates the $750,000 General Fund contingency that has traditionally been included in prior budgets. Funding of $250,000 will continue to be budgeted for potential encumbrances, including purchase orders that remain open and carry forward into the next fiscal year.

Other Major Fund Highlights

Fire Rescue Fund

The FY 2027 Proposed Budget for the Fire Rescue Fund totals $38,137,880, an increase of $1,514,060, or 4.13%, compared to the FY 2026 adopted budget of $36,623,820.

The proposed budget is supported by a Fire Rescue Assessment Fee of $450 per residential unit, which represents approximately 100% of the maximum amount supported by the assessment study completed in 2023. Even with the assessment revenue, an appropriation from the Fire Rescue Fund fund balance of $9,434,695 is required to balance the fund. In addition, the General Fund will transfer $7,788,972 to support Fire Rescue operations.

The FY 2027 budget continues funding for full staffing of Fire Station 36 and includes planned capital investments and equipment replacement needs identified through FY 2032. Proposed equipment replacements for FY 2027 include station appliances, fitness and cardio equipment, and hydraulic stretchers.

Building Fund

The FY 2027 Proposed Budget for the Building Fund totals $5,436,399, an increase of $603,335, or 12.48%, compared to the FY 2026 adopted budget of $4,833,064.

The proposed budget supports ongoing building operations and staffing needs associated with continued residential and commercial development activity throughout the City. Building permit fee revenues budgeted for FY 2027 and the two forecast years are based on anticipated development activity and the Building Department fee schedule.

Public Art Fund

The FY 2027 Proposed Budget for the Public Art Fund totals $625,000, including funding received in prior years that remains available for future public art initiatives.

The proposed budget includes $50,000 for professional services provided by the City’s public art consultants, Gadson & Ravitz, and $50,000 for the repair and maintenance of existing public artwork. In addition, $225,000 is budgeted for the Art Bridge Project.

To support future public art opportunities and unforeseen project needs, $300,000 has been designated as a reserve for future public art projects and other unplanned expenditures related to existing artwork and installations.

Capital Project Funds

The City’s Capital Improvement Program (CIP) serves as a long-term planning tool for maintaining, replacing, and improving public infrastructure, facilities, vehicles, and equipment. The FY 2027 through FY 2032 Asset Management Program includes three primary components: the Capital Maintenance Plan, the Capital Vehicle Replacement Plan, and the Capital Equipment Plan.

The FY 2027 proposed Capital Improvement Program budget totals $14,068,404 and includes investments in transportation, parks and recreation facilities, public infrastructure, and community amenities. Major projects planned for FY 2027 include the East-Side Community Park, NW 57th Street Corridor Improvements, Mainlands roadway resurfacing, the Tamarac Sports Complex Playground, the Westside Dog Walk, and the Art Bridge Project at the Wildlife Nature Preserve.

The table below summarizes the projects included in the FY 2027 Capital Improvement Program.

Stormwater Fund

The FY 2027 Proposed Budget for the Stormwater Fund totals $8,706,763, an increase of $194,689, or 2.29%, compared to the FY 2026 adopted budget of $8,512,074.

The primary revenue source for the fund is the Stormwater Utility Management Fee, which is assessed on improved and undeveloped properties based on equivalent residential units (ERUs). To support ongoing operations and stormwater related capital improvements, the FY 2027 stormwater assessment is proposed to increase from $170.89 to $178.07 per ERU. The $7.18 increase represents a 4.2% adjustment based on the May 2026 Consumer Price Index (CPI), consistent with Section 22-254 of the City Code.

The FY 2027 budget includes a $400,000 transfer to support the Culvert and Headwalls Capital Improvement Project, as well as funding for the purchase of one John Deere skid loader and three portable message boards to support stormwater operations and maintenance activities.

Utilities Fund

The FY 2027 Proposed Budget for the Utilities Fund totals $33,816,342, a decrease of $1,958,008, or 5.47%, compared to the FY 2026 adopted budget of $35,774,350.

The City’s water and wastewater system requires ongoing investment to maintain aging infrastructure, support operations, and fund future capital improvements. In 2024, a long-range financial planning study established a recommended rate structure designed to support utility operations, infrastructure renewal and replacement, and future capital projects over the coming years. Since those recommended rate adjustments have not been implemented, the FY 2027 Proposed Budget has been developed using the City’s current utility rates.

As a result, the Utilities Fund no longer has the financial capacity anticipated under the long-range plan. Existing fund balances are committed to projects approved in prior years, and current operating revenues do not provide sufficient funding for new capital projects within the Utilities Renewal and Replacement Fund.

The City’s most recent twenty-year capital plan identified approximately $35.5 million in utility infrastructure projects planned for FY 2027. In addition, the FY 2026 budget anticipated funding approximately $31.7 million in utility capital projects through debt financing. Because the revenue needed to support those projects is not currently available, these projects remain unfunded at this time.

City staff will continue to evaluate funding strategies for future utility infrastructure improvements, including a combination of debt financing and pay as you go funding. The table below identifies the utility capital projects that were previously planned but currently remain unfunded.

The FY 2027 Proposed Budget for the Health Insurance Fund totals $8,146,286, unchanged from the FY 2026 adopted budget.

Based on current claims experience and recent utilization trends, staff is recommending that stop loss insurance premiums remain at the FY 2026 level of $820,000. Health care claims are budgeted at $6.4 million for FY 2027 and are projected to remain at that level through FY 2029.

The City continues to closely monitor claims activity and health care costs to ensure the long term sustainability of the Health Insurance Fund. Budget assumptions will be reviewed and updated as necessary prior to the adoption of the FY 2027 Budget.

Risk Management Fund

The FY 2027 Proposed Budget for the Risk Management Fund totals $4,656,039, an increase of $124,176, or 2.74%, compared to the FY 2026 adopted budget of $4,531,863.

The proposed budget reflects rising insurance and claims related costs based on current market conditions and recent claims activity. Property liability premiums are budgeted at $2,408,456 for FY 2027, an increase from $2,190,700 in FY 2026, and are projected to remain at that level through FY 2029.

Claims related to damage to City property are budgeted at $220,500 for FY 2027, an increase from $210,000 in FY 2026, and are projected to increase to $235,500 in FY 2028. Automobile related claims are budgeted at $111,400 for FY 2027, compared to $104,000 in FY 2026, and are projected to remain at that level through FY 2029.

To provide flexibility for unforeseen events and unplanned expenditures, the budget maintains a contingency reserve of $250,000 in FY 2027 and projects the same funding level through FY 2029, consistent with the FY 2026 adopted budget.

City Financial Policies

No changes to the City’s Financial Policies are recommended as part of the FY 2027 Proposed Budget. The existing policies continue to support sound financial management and long-term fiscal stability.

Strategic Plan

The FY 2027 Proposed Budget provides funding to support the goals and priorities established in the City of Tamarac’s Strategic Plan. This budget document and the Executive Summary include performance measures and progress updates that demonstrate the City’s advancement toward achieving those strategic objectives.

Millage Recommendation

The FY 2027 Proposed Budget recommends maintaining the current millage rate of 7.0000 mills, unchanged from FY 2026. Based on the preliminary taxable value estimates provided by the Broward County Property Appraiser on June 1, 2026, the City’s taxable value is projected to increase by approximately 3.87%, including $18,850,632 in new construction. This growth is expected to generate approximately $1,785,792 in additional property tax revenue.

While growth in taxable values is expected to generate additional revenue, those funds are largely needed to support ongoing City operations and maintain current service levels. As a result, limited recurring revenue remains available to fund capital projects and infrastructure improvements, which will continue to rely on available fund balance.

The table below summarizes the taxable value estimates and projected property tax revenues for FY 2027.

Based on the June 1 preliminary taxable value estimates, the rolled back rate is calculated at 6.7298 mills. Under Florida law, the rolled back rate is the rate that would generate approximately the same property tax revenue as the prior year, excluding the value of new construction. At the rolled back rate, projected property tax revenue would be $46,136,098, representing 95% of the total tax levy and a decrease of $66,563 from the FY 2026 budgeted property tax revenue of $46,202,661.

By comparison, the proposed millage rate of 7.0000 mills is projected to generate budgeted property tax revenue of $47,988,453, representing 95% of the total tax levy of $50,514,161, as required by Florida law.

The tables below compare the proposed millage rate, rolled back rate, and the estimated distribution of the tax levy by property type for FY 2027.

FY 2027 Proposed Millage Rate

by Majority Vote (Rolled Back Rate

Rate allowed by 2/3 Vote (110% of Majority Vote

FY 2026 Budgeted receipts of $46,202,661 based upon the July 1, 2025 certified taxable values.

The following table compares the estimated distribution by property type of the ad valorem levy at the current millage rate and the proposed rate of 7.0000.

FY 2027 based on June 1, 2026 Estimated Values. FY 2026 based on July 1, 2025 Certified Values.

At the proposed millage rate of 7.0000 mills, residential properties continue to represent the largest share of the City’s tax base. Based on the June 1, 2026 preliminary taxable values, single family homes, multi family residential properties, and condominiums collectively account for approximately 78.41% of the City’s taxable value, compared to 79.26% in the prior year.

The distribution of taxable value among property types shifted slightly in FY 2027 as commercial and industrial properties experienced stronger growth than residential properties. As a result, commercial and industrial properties account for a slightly larger share of the City’s tax base than in the prior year.

Based on preliminary taxable values by property class, single family residential properties increased by 4.95%, multi family residential properties increased by 0.20%, condominiums decreased by 0.25%, improved commercial properties increased by 6.06%, improved industrial properties increased by 10.33%, and all other property types, including vacant land, increased by 11.84%.

The table below summarizes the distribution of taxable value by property class for FY 2027.

Based on June 1, 2026 Estimated Values and FY 2026 Adopted Millage Rates

Properties receiving Save Our Homes protection may experience an increase in taxable value even when the millage rate remains unchanged. This occurs because Florida law allows the assessed value of homesteaded properties to increase each year by a limited amount, resulting in gradual increases to taxable value over time. Non homesteaded residential, commercial, and industrial properties are subject to separate assessment limitations established by state law.

The table below illustrates the estimated impact of the proposed FY 2027 millage rate on homesteaded residential properties with assessed values ranging from $75,000 to $500,000. The examples assume a 2.7% increase in assessed value under the Save Our Homes limitation and are based on the June 1, 2026 preliminary taxable value estimates. For reference, the median taxable value of a homesteaded single-family residence in Tamarac is estimated at $202,379.

Assessed values assumed to increase by the “Save Our Homes” (SOH) percentage increase allowable by law of 2.7%. Homestead exemptions assumed to increase by the rate of inflation for January 2026 of 2.7% per Amendment 5.

As previously discussed, the FY 2027 Proposed General Fund budget totals $104,586,586 and is based on a recommended millage rate of 7.0000 mills. The proposed rate generates the revenue necessary to maintain current service levels, support ongoing operations, and fund the programs, projects, and services included in the FY 2027 budget. The rolled back rate would not generate sufficient revenue to support these commitments.

Conclusion

The FY 2027 Proposed Budget is designed to maintain the high quality services residents have come to expect while continuing to enhance service levels in areas such as holiday and cultural events, technology, economic development, infrastructure, and community appearance. The proposed millage rate of 7.0000 mills, together with other revenue sources, provides the funding necessary to preserve core services and advance the priorities established by the community, City Commission, and City Management.

In recent years, the City has benefited from significant growth in taxable property values, increasing by 11.11% in FY 2024 and 10.80% in FY 2025. That growth slowed to 5.82% in FY 2026 and is projected to further decline to approximately 3.87% based on the June 1, 2026 preliminary taxable value estimates for FY 2027. At the same time, the City continues to face rising costs for goods, services, construction materials, and infrastructure improvements, while growth in other revenue sources remains limited.

Looking ahead, legislative and constitutional changes continue to impact future revenue growth. Amendment 5, which took effect in January 2026, allows the second $25,000 homestead exemption to increase with inflation, further limiting future growth in taxable values. As a result, new construction remains an important source of additional revenue. For FY 2027, new construction contributed approximately $18.85 million in taxable value, compared to $5.37 million in FY 2026.

These factors reinforce the importance of prudent financial management and long-term planning. While the City continues to fund critical capital projects and infrastructure improvements, many future projects identified in the Six Year Capital Improvement Plan remain unfunded beyond FY 2027 and will require the identification of future funding sources.

The FY 2027 Proposed Budget and accompanying forecast continue the City’s tradition of excellence in financial planning and transparency. The City is proud to have received the Government Finance Officers Association’s Distinguished Budget Presentation Award for 28 consecutive years. This recognition is awarded to only a small percentage of public organizations and reflects the City’s commitment to producing a budget document that serves as a policy document, financial plan, operations guide, and communication tool.

The preparation of this budget would not be possible without the dedication and professionalism of the City’s employees. Their commitment to serving the community and continually improving the budget process is reflected throughout this document, and I extend my sincere appreciation for their efforts.

Thank you for your consideration of this proposed budget. It is my hope that this document serves as a clear and valuable financial and operational guide for residents, elected officials, and stakeholders alike. Most importantly, it provides the framework necessary to meet the needs of our community while advancing the City’s Mission of Excellence Always and its vision for the future.

I look forward to working with the Mayor, City Commission, and the Tamarac community in developing and adopting the final FY 2027 Budget.

Sincerely,

Levent Sucuoglu City Manager

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2026-2027

City of Tamarac, Florida Organizational Chart

of Tamarac

Building the Budget

The City of Tamarac is governed by a Commission/Manager form of government, which combines the political leadership of elected officials with the managerial experience of an appointed administrator. The City Commission consists of five members: The Mayor, chief elected official-at-large, and four commission members elected from each of the four districts in the City. The legislative powers of the City are vested in and exercised by the City Commission, consistent with the United States Constitution, the Florida Constitution, laws of the State of Florida, the City Charter, and City ordinances. The City Commission is vested with policy-setting authority, adopting the annual budget, formulating goals and objectives, and making decisions that affect the quality of life in the community.

The City Manager is appointed by and directly responsible to the City Commission. As the administrative head of the City, the City Manager carries out policies made by the Commission and directs and coordinates the work of all City departments.

Building a Program/Performance Budget

The Program/Performance Budget is an effective budget model which focuses on policy planning and resource allocation. It assumes that in an environment of scarce resources, elected officials must choose between different and competing items. This method expands on the basic line item budget concept giving residents, commissioners, management and employees a better understanding of government’s role in the community. The Program/Performance Budget improves the quality of decision-making and provides a mechanism to increase the efficiency and effectiveness of City operations. Our Budget has four objectives.

1. Policy Document: The City’s budget process is conducted within the framework of the Strategic Plan, providing financial management policies, financial trends and fiscal forecasts. The information contained in these documents gives policy makers an opportunity to review policies and goals that address long-term concerns and issues of the City and evaluate City services.

2. Operations Guide: The budget describes activities, services and functions carried out through departmental goals and objectives and a continuation/enhancement of performance indicators. The document includes an organizational layout for the City and a three-year analysis of staffing.

3. Financial Plan: The budget presents the City’s fiscal resources through a process of needs analysis, service delivery priorities, and contingency planning. The document includes the current and long-term debt obligations along with a comprehensive list of capital improvements (included in an asset management program) and the basis of budgeting for all funds.

4. Communications Device: The budget communicates summary information, including an overview of significant budgetary issues, trends and resource choices, to a diverse audience. It describes the process for preparing, reviewing and adopting the budget for the ensuing fiscal year.

Building a Balanced Budget

Per Florida Statute 166-241(2), all municipalities must adopt a balanced budget, defined as “the amount available from taxation and other sources, including amounts carried over from prior fiscal years, must equal the total appropriations for expenditures and reserves.”

Adopting the Budget

Adopting the budget is the culmination of a process that integrates financial planning, trend analysis, accounting enhancements, goals and objectives, and strategic planning, into service delivery. Pursuant to

Florida Statutes, total estimated expenditures shall not exceed total estimated revenue and appropriated fund balance. The City also adopts and maintains a capital improvement plan.

The City Charter requires the City Manager to submit a proposed budget to the City Commission by July 30th of each year. The City Commission holds budget workshops with City staff and the public. Pursuant to Florida Statutes, two public hearings are held in September. The first public hearing is for the adoption of a tentative millage and tentative budget. The second public hearing adopts the final operating and debt service millage rates along with the annual budget and capital improvement plan.

Tamarac Budget Cycle

Amending the Budget

Florida law provides general guidelines regarding budget amendment policies. Appropriation of additional unanticipated revenue is allowed by law in all fund categories for many types of revenue at public City Commission meetings. The law allows appropriation increases of any nature to occur through a supplemental budget process requiring advertised public hearings.

Formal appropriation by the City Commission is at the department level for the General Fund and at the fund level for all other funds. Amendments to these appropriations are adopted twice each fiscal year, reflecting actions approved by the City Commission, allocation of encumbrances, transfer of funds from a non-departmental account to other departments in the General Fund, and additional capital improvements. Budget transfers not requiring an increase in a fund total or department total are granted within guidelines to various levels of management.

Basis of Accounting

All government funds are accounted for using the modified accrual basis of accounting. Revenues are recognized in the period when they become measurable and available to pay liabilities of the current period. Property taxes, utility taxes, franchise fees, intergovernmental revenues, and charges for services may be accrued when collected depending on the billings to which they pertain. Property taxes are recognized as revenue in the fiscal year for which they are levied. Investment earnings are recorded as earned. Permits, fines, forfeitures and contributions are not subject to accrual because, generally, they are not measurable until received in cash. Revenues collected in advance of the year to which they apply are recorded as deferred revenues.

Expenditures under the modified accrual basis of accounting are generally recognized when the related fund liability is incurred and expected to be liquidated with available resources. Exceptions to this rule include principal and interest on general long-term debt, which are recognized when due.

All proprietary fund types and the Pension and Nonexpendable Trust Funds are accounted for using the accrual basis of accounting. Revenue is recognized when earned, expenses recognized when incurred.

Agency funds are custodial in nature and are not a direct result of operations. They are accounted for under the modified accrual basis of accounting. Assets and liabilities are recognized on the modified accrual basis.

Basis of Budgeting

The budget follows the basis of accounting, meaning general government type funds are prepared on a modified accrual basis. Obligations of the City of Tamarac are budgeted as expenses, but revenues are recognized when they are actually received.

The budget is a balanced budget which means that estimated revenues are equal to estimated expenditures. All appropriations lapse at year end, except capital improvement projects that are budgeted on a life of the project basis. Some encumbrances are carried forward to the next fiscal year which include the capital improvement program encumbrances.

The Annual Comprehensive Financial Report (ACFR) shows the status of the City of Tamarac’s finances on the basis of “generally accepted accounting principles” (GAAP) and fund expenditures and revenues on both a GAAP and budget basis for comparison purposes.

Budget Calendar

January Depts begin conducting internal/cross dept budget prep meetings

February HTE Budget Data Entry Access OPENED (Immediately after Budget Training)

New Position requests due to HR

Utilities 20-Year Plan Capital Projects List due

Program Modifications/Capital Outlay/Capital Maintenance/Equipment/Vehicles due

March HTE Budget Data Entry Access CLOSED

New Capital Requests for FY 2026/2027/2028 due

Clearpoint mission, description, and goals updates are due

April Departmental Budget Review meetings

Budget enters adjustments based on meeting outcomes

May City Manager Budget Review meetings

June

Budget enters adjustments based on meeting outcomes

Estimated Taxable Values distributed by Property Appraiser

Proposed Budget delivered to City Commission

Commission Budget Workshop

July Certified Taxable Values distributed by Property Appraiser (Day 1 TRIM compliance)

Commission sets Proposed Property Tax Millage/Assessment rates

Jan 5th

Feb 2nd

Feb 13th

Feb 20th

Feb 23rd

Mar 13th

Mar 13th

Mar 23rd

March 30th-April 30th

May 6th &7th

June 1st

June 15th

June 22nd

July 1st

July 8th

August City certifies DR420 Form to Property Appraiser (Day 35 TRIM compliance) by Aug 3rd

Truth-in-Millage (TRIM) notices sent to property owners (Day 55 TRIM compliance) by Aug 22nd

Sept 1st Public Hearing Tentative Budget Adoption Special Commission Meeting (Day 65-80 TRIM compliance)

Published Advertisement for 2nd Public Hearing

2nd Public Hearing Final Budget Special Commission Meeting (Day 95 TRIM compliance)

Sept 14th

Sept 20th

Sept 23rd

Adopted Resolution & Ordinance to Prop Appr & Tax Collector (Day 97-100 TRIM compliance) within 3 days of hearing

October New Fiscal year begins

1st Reading of FY 2026 2nd Budget Amendment (amending last year’s budget)

Certification of Compliance/DR487(within 30 days of Final Public Hearing)

Nov 2nd Reading (Hearing) of FY 2026 2nd Budget Amendment

FY 2027 Adopted Budget Finalized for Print/Submitted to GFOA (within 90 days of adoption)

Oct 1st

Oct 22nd

Oct 22rd

Nov 12th

TBD

Property Tax

The State of Florida does not have a state income tax. The primary source of funds for cities, counties, and school boards are property taxes, which are regulated by the state via the TRIM (Truth in Millage) process. Property taxes are an ad valorem tax, meaning they are allocated to each property according to its value. The City of Tamarac sets a property tax rate, called a millage rate, to help fund the operations of the City. This millage rate is multiplied by the taxable value of each property to arrive at the property taxes due to the City.

Rolled Back Rate

As part of the TRIM process, the City is required to announce a Rolled Back Rate. This is a millage rate which will provide the same ad valorem tax revenue to the city that was received last year. Florida statutes require the City to use the Rolled Back Rate as a benchmark against which to measure the millage rate being adopted for the upcoming budget year. If the Adopted Rate is greater than the Rolled Back Rate, the City must declare a property tax increase.

Property Tax Millage Summary

Taxable Values

The Broward County Property Appraiser (BCPA) establishes the taxable value of every parcel of property in our city. BCPA determines the just, or market, value of each property as of January 1. Then they apply all eligible exemptions to determine the property’s taxable value and provide this information to the City each year, initially at June 1 to set the proposed budget and again at July 1. The July 1 values are what the City must use to calculate the primary City revenue, ad valorem taxes, for the adopted budget.

History of Millage Rate, Taxable Value, and Ad Valorem Revenue

*Based on July 1, Certified Taxable Values

Homestead Exemption

Florida offers a Homestead Exemption to ease the burden on taxpayers by exempting property taxes on up to $50,000 of a homeowner’s residence. The first $25,000 applies to all taxing authorities. The second $25,000 does not apply to all taxing authorities and only applies to the portion of the home’s value between $50,000 and $75,000. A further protection for taxpayers is “Save Our Homes”” (SOH). “Save Our Homes” caps the annual increase in assessed value on homesteaded properties to the lesser of 3% or the increase in the Consumer Price Index (CPI). For 2026, the SOH maximum increase is 2.9%.

City Property Taxes at 7.0000 Millage Rate

Senior Exemptions

In addition to the Homestead Exemption, low-income senior citizens in the City of Tamarac can claim an additional $25,000 exemption, which only applies to the County and City taxes. Beginning with Tax Year 2019 the City also offers the Senior Long-Term Residency Exemption. This exemption grants full homesteaded property tax relief to low-income seniors who have lived in their home for at least 25 years. This exemption eliminates the entire City and County portion of the tax bill for qualifying seniors.

Per Capita Tax Burden of 20 Broward Cities

Personnel Complement

Staffing

The City adopted Financial Management Policy #11 to minimize the financial burden on the taxpayers through systematic program reviews and evaluations to improve the efficiency and effectiveness of City programs. Staff additions are made judiciously. The Fiscal Year 2027 Budget added one (1) full-time position to the City in the Parks and Recreation department.

FY 2026 Amendments and Changes/Reallocations: no net budgetary impacts.

(15)

Number of Full-time Positions: All Funds

2026-2027

New Programs

Every year as part of the budget development process, each department evaluates its staffing, operational, and capital needs for the upcoming fiscal year. Any request that would increase the budget is carefully reviewed, justified, and prioritized to ensure alignment with the City’s strategic goals, service delivery expectations, and long-term financial sustainability. The following tables summarize requested budget enhancements, identify those recommended for funding, and provide a snapshot of proposed initiatives and resource needs. This same evaluation is conducted for the subsequent two fiscal years to provide a multi-year perspective on operational and financial impacts.

The Fiscal Year 2027 Proposed Budget continues to reflect a measured and fiscally responsible approach in response to ongoing economic uncertainty, persistent inflationary pressures, rising operational and insurance costs, and continued volatility in revenues at the local, state, and national levels. Additional consideration has been given to the potential impacts of higher interest rates, supply chain constraints affecting capital projects and equipment procurement, escalating healthcare and pension costs, and evolving workforce recruitment and retention challenges impacting local governments nationwide.

As a result, the FY 2027 Proposed Budget emphasizes maintaining core service levels while limiting the addition of new positions and prioritizing only mission-critical operational enhancements and essential reclassifications. Departments were directed to carefully evaluate all requests, identify efficiencies where possible, and focus resources on high-priority initiatives that support public safety, infrastructure maintenance, technology modernization, resiliency, and quality-of-life services for residents.

Fiscal Year 2027 Staffing Requests

Fiscal Year 2027 Program Modifications

Fiscal Year 2027 New Capital Outlay Requests

Fiscal Year 2028 New Capital Outlay Requests

Budget Highlights and Summary Schedules

The FY 2027 Total Revised Proposed Budget is $234,453,007 which includes $105,003,994 for General Fund expenditures. Summarized below are the changes broken out by fund type. The largest change is a decrease $33.3 million in the Enterprise Funds, primarily due to not budgeting any amount for Utilities capital projects as compared to last year when $31.7 million was budgeted to be funded from debt proceeds.

All Funds

By Fund Type

$234,453,007

Special Revenue Funds:

$47,927,721, 20.4%

Debt Service Funds:

$2,557,069, 1.1%

General Fund:

$105,003,994, 44.8%

Capital Projects Funds:

$18,607,203, 7.9%

Enterprise Funds:

$47,554,695, 20.3%

Internal Service Fund:

$12,802,325, 5.5%

All Funds

Budget Highlights and Summary Schedules

Where the Money Comes From

FY 2027 Revised Proposed All Funds Revenue ~ $234,453,007

Fund Balance:

$32,162,883, 13.7%

Transfers In:

$33,618,150, 14.3%

Loan Proceeds: $0, 0.0%

Judgements, Fines & Forfeitures:

$747,387, 0.3%

Charges for Services:

$50,798,997, 21.7%

Internal Service Charges:

$4,334,242, 1.8%

Ad Valorem Taxes:

$47,988,453, 20.5%

Sales & Use Taxes:

$11,958,794, 5.1%

Permits Feesand Assessments:

$34,114,827, 14.6%

Misc. Revenues:

$3,578,718, 1.5%

Intergovernmental Revenue: $15,150,556, 6.5%

Where the Money Goes

FY 2027 Revised Proposed All Funds Expenditures ~ $234,453,007

Public Safety:

$69,408,597, 29.6%

General Government:

$24,758,891, 10.6%

Transfers Out:

$33,618,150, 14.3%

Physical Environment:

$44,038,375, 18.8%

Reserves: $4,342,782, 1.9%

Transportation:

$15,303,846, 6.5%

Economic Development: $3,306,277, 1.4%

Debt Service:

$6,418,932, 2.7%

Internal Services:

$12,169,980, 5.2%

Culture/Recreation:

$20,831,884, 8.9%

General Fund

Budget Highlights and Summary Schedules

Where the Money Comes From

FY 2027 Revised Proposed General Fund Revenues ~ $105,003,994

Sales and Use Taxes:

$10,699,172, 10.2%

Ad Valorem Taxes:

$47,988,453, 45.7%

Permits, Fees & Special Assessments:

$6,068,420, 5.8%

Intergovernmental Revenue:

$12,620,073, 12.0%

Miscellaneous Revenues: $2,657,595, 2.5%

Internal Service Charges:

$4,334,242, 4.1%

Transfers In:

$4,704,667, 4.5%

Fund Balance:

$13,993,095, 13.3%

Where the Money Goes

FY 2027 Revised Proposed General Fund Expenditures ~ $105,003,994

Public Safety:

$30,301,585, 28.9%

General Government:

$24,414,298, 23.3%

Reserves:

$250,000, 0.2%

Physical Environment:

$2,546,158, 2.4%

Transportation:

$11,163,968, 10.6%

Public Information:

$1,208,493, 1.2%

Human Services:

$255,293, 0.2%

Culture/Recreation:

$8,055,839, 7.7%

Transfers Out:

$26,808,360, 25.5%

General Fund Overview

The General Fund is the City’s primary operating fund and is the largest fund. It accounts for all the financial resources needed to operate the City except for those required to be accounted for in a separate fund. The General Fund budget for FY 2027 Revised Proposed budget totals $105,003,994 which is a decrease of 8.19% from last year’s budget.

General Fund Revenues Where the Money Comes From $105,003,994

Ad Valorem Taxes: $47,988,453; 47.8% Fund Balance: $13,993,095; 13.9% Intergovt Revenue: $12,620,073; 12.6% Sales and Use Taxes: $10,699,172; 10.7% Internal Svc Charges: $4,334,242; 4.3% Permits, Fees & Special Assessments: $6,068,420; 6.0% Transfers In: $4,704,667; 4.7%

Also includes: Misc. Revenues $2,657,595; Charges for Services $1,390,890; Judgements/fines/ forfeitures $547,387.

General Fund Expenditures Where the Money Goes $105,003,994

Public Safety: $30,301,585; 29.3% Transfers Out: $26,808,360; 25.9% General Government: $24,414,298; 23.5% Transportation: $11,163,968; 10.8% Reserves: $250,000; 0.3% Culture/Rec: $8,055,839; 7.7% Phys Envrnmnt: $2,546,158; 2.5%

Also includes: Public Information $1,208,493; Human Services $255,293.

General Fund

Revenues

The General Fund (Fund 001) serves as the primary reporting vehicle for current operations. The major sources of revenue include ad valorem (property) taxes, utility taxes, communications services tax, franchise fees, user fees and charges for services, and intergovernmental revenues. The major departments funded within the General Fund are City Commission, City Manager, City Attorney, City Clerk, Financial Services, Human Resources, Community Development, Parks and Recreation, Information Technology, and Public Services. Police services are provided by contract with Broward County Sheriff’s Office and are also funded in the General Fund.

General Fund Revenue

General Fund Revenue

General Fund Revenue

General Fund Revenue

General Fund Expenditures

General Fund Expenditure

Schedule of Revenues - All Funds

156 HOME (HUD) Program Fund

162 Afford Housing Impact Fee Fund

304 Roadway & Median Improvement Fund

310

Schedule of Expenditures - All Funds

Financial Management Policies

The National Advisory Council on State and Local Budgeting (NACSLB) developed a comprehensive set of recommended budget practices that has been endorsed by the Government Finance Officers Association, ICMA, academia, etc. These recommended practices provide a framework for the budget process encompassing a broad scope of governmental planning and decision-making with regard to the use of resources.

NACSLB Principal 2, Element 4, “Adopt Financial Policies” addresses the need for jurisdictions to establish policies to help frame resource allocation decisions. As such, the following are five categories of recommended financial management policies developed within these guidelines with the associated measurable benchmarks for adoption by the City Commission. The five categories are Operating Management, Debt Management, Investment Management, Account Management and Financial Planning & Economic Resources and are detailed below:

Operating Management

Policy #1

Revenue estimates for annual budget purposes should be conservative. In this light, General Fund revenues should be budgeted in the manner delineated below.

1.1. Property taxes should be budgeted at 95% of the Property Appraiser’s estimate as of July.

1.2. State shared revenues should be budgeted at 95% of the State Department of Revenue estimate. This includes the Communication Services Tax, Half-cent Sales Tax and State Revenue Sharing.

1.3. Franchise fee revenue should be budgeted at 95% of the maximum estimate prepared by Financial Services Department.

1.4. Public Service Taxes on Electric, Propane and Natural Gas should be budgeted at 95% of the maximum estimate prepared by the Financial Services Department.

Policy #2:

The annual budget should be maintained in such a manner as to avoid an operating fund deficit. The annual budget should show fiscal restraint. Expenditures should be managed to create a positive cash balance (surplus) in each fund at the end of the fiscal year.

Policy #3:

The City should maintain a prudent cash management and investment program in order to meet daily cash requirements, increase the amount available for investment, and earn the maximum rate of return on invested funds commensurate with appropriate security. The City will use the following performance benchmarks for its investment portfolio.

3.1. The Bank of America Merrill Lynch 1-3 Year US Treasury & Agency Index which is a subset of The Bank of America Merrill Lynch US Treasury & Agency Index including all securities with a remaining term to final maturity less than 3 years, will be used as a benchmark for the performance of funds designated as core funds and other non-operating funds that have a longer-term investment horizon. The index will be used as a benchmark to be compared to the portfolio’s total rate of return.

3.2. The S & P rated LGIP Index/All will be used as a benchmark as compared to the portfolio’s net book value rate of return for current operating funds.

Policy #4:

The City shall maintain a minimum undesignated fund balance in the General Fund equal to the greater of 16.67% or 2 months annual expenditures, including Interfund transfers out.

Reserve funds shall not be used to fund recurring expenditures. Fund balances should be maintained at fiscally sound levels in all funds. Such levels are delineated below.

Reserved/Designated:

Economic Development Reserve

The designated Economic Development Reserve shall be established with one time initial funding of $5,000,000. The designated Economic Development Reserve will function as a revolving reserve account, where as initial funding is drawn down it will only be replenished through future recovery or recapture stemming from directly related Economic Development projects or activities.

Reserved/Designated: Disaster Reserve

The disaster reserves are to be used in emergency situations and as a match for Federal Emergency Management Agency (FEMA) funds.

Reserves shall be used to fund emergency replacements and/or damaged equipment vehicles only as categorized below:

After all general fund minimum reserve balances have been met; excess undesignated reserves may be set aside to provide additional funding in any designated reserve.

Water & Sewer Fund:

● An operating reserve balance of three months of operating and maintenance expenses or a minimum of $5,000,000.

● Any surplus revenue in excess of this operating reserve minimum balance target is utilized to pay for all or a portion of the cost of capital projects.

Stormwater Fund:

● A working capital reserve of 10% of annual revenues shall be budgeted in the annual budget for the then current fiscal year. This amount is not cumulative.

Policy #5:

The City shall maintain adequate protection from loss due to property damage or liabilities of the City. The City shall maintain a risk fund for workers’ compensation and property/liability and ensure adequate resources are available to support the value of incurred but not reported (IBNR) claims.

Policy #6:

The City will not commit itself to the full extent of its taxing authority.

Policy #7:

The City will not fund ordinary recurring municipal services with temporary or nonrecurring revenue sources.

Policy #8:

The City will maintain a cost allocation process by which the General Fund is reimbursed for actual indirect costs associated with providing services to other operating funds.

Policy #9:

All fee schedules and user charges should be reviewed annually for adjustment to ensure that rates are equitable and cover the total cost of the service or that portion of the total cost established by policy of the Tamarac City Commission. The following framework is recommended by the administration to be applied to user fees:

9.1 Total Fee Support (100%):

Enterprise Funds:

● Water/Sewer

● Stormwater

Special Revenue Funds:

● Building Fund

9.2 Moderate Fee Support (40 - 100%)

General Fund:

● Planning

● Zoning

9.3 Parks & Recreation – Fees shall be established in accordance with Administrative Policy 04-03. Parks & Recreation Fees shall be adjusted annually to maintain, at a minimum, the same percentage of cost recovery as in the prior year.

Policy #10:

Payment in Lieu of Taxes shall be charged to the Utilities and Stormwater funds at the rate of 6% of revenue for the purpose of recovering the costs associated with administering the use of, maintenance of, and ensuring the safe use of its streets, rights-of-way and public owned properties used by the utilities and storm water funds in providing and furnishing services to its customers.

Policy #11:

The financial burden on the City’s taxpayers must be minimized through systematic annual program reviews and evaluation aimed at improving the efficiency and effectiveness of City programs. As such, the annual budget will be based on a City-wide work program of goals, implemented by departmental goals and objectives.

Policy #12:

The City’s role in social service funding should be supplemental (addressing special or unique local needs) to the basic responsibilities of regional agencies. Funding shall first be derived from those funds provided through the Community Development Block Grant (“CDBG”) program.

Policy #13:

City management is responsible for recovery of budgeted and non-ad valorem revenues as planned for in the budget. Management shall maintain adequate billing and claiming processes in order to effectively manage their accounts receivable systems in conformance with the fiscal plan and sound business principles.

Policy #14:

The City will annually review the Capital Improvements Element of the Comprehensive Plan to ensure that required fiscal resources will be available to provide the public facilities needed to support the adopted level of service standards.

Policy #15:

The City will annually prepare a six-year asset management program. The asset management program will identify the source of funding for all projects, as well as the impact on future operating costs.

Policy #16:

Every appropriation, except an appropriation for capital improvement expenditures and multi-year grants, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered. An appropriation for a capital improvement expenditure and a multi-year grant shall continue in force, i.e. not be required to be re-budgeted, until the purpose for which it was made has been accomplished or abandoned; the purpose of any such appropriation shall be deemed abandoned if three (3) years pass without any disbursement from or encumbrance of the appropriation unless extended by action of the City Commission.

Debt Management

Policy #17:

The City will issue and comply with a comprehensive debt management policy.

Investment Management

Policy #18:

The City will issue and comply with a comprehensive investment management policy.

Accounts Management and Financial Planning

Policy #19:

Accounting systems shall be maintained in order to facilitate financial reporting in conformance with generally accepted accounting principles of the United States.

Policy #20:

An annual financial audit shall be prepared in conformance with Florida state law.

Policy #21:

Financial systems shall be maintained in a manner that provides for the timely monitoring of expenditures, revenues, performance and receivables/billing status on an ongoing basis.

Policy #22:

Forecasting of revenues and expenditures for major funds shall be accomplished in conjunction with the development of the annual operating budget in accordance with recommended practices of the National Advisory Council on State and Local Budgeting (NACSLB).

Policy #23:

The City shall annually seek the GFOA Certificate of Achievement for Excellence in Financial Reporting and the Distinguished Budget Presentation Award.

Economic Resources

Policy #24:

The City should diversify and expand its economic base in order to relieve the homeowner from the most significant share of the tax burden and to protect the community against economic downturns. This effort should include the attraction of new businesses, retaining existing businesses, enticement of new residents, and tourism.

Policy #25:

The City should encourage economic development initiatives that provide growth in the tax base and employment for City residents as a first priority and in the County and region as a second priority.

Fund Structure

Governmental accounting systems should be organized and operated on a fund basis. Individual resources are allocated to, and accounted for, in separate accounting entities--identified as funds--based upon the purposes for which they are to be spent and how spending activities are legally controlled. Governmental units should establish and maintain those funds as required by law and with sound financial administration. Individual funds are classified into three broad categories: Governmental, Proprietary, and Fiduciary.

Fund

> Public Art Fund

> Sales Tax Surtax Fund

> Local Option Gas Tax Fund

> RCMP Grant Fund

> CDBG Fund

> SHIP Fund

> HOME Fund

> NSP1 Fund

> NSP3 Fund

> Affordable Housing Fund

> Parks & Recreation Fund

> Streetscape Improvement

Department/Fund Relationship

> Capital Imprv Fund

> Capital Maint. Fund

> Capital Equip. Fund

> Roadway & Median Improv Fund

> Corri Imprv Fund

> Facilities Imprv Fund

> CIP Bond Fund

> Tamarac Village Fund

Utilities Fund

Stormwater Fund > Colony West Golf Course Fund

Risk Management Fund

The majority of the City’s operating departments draw funding from the General Fund, the primary operating fund. However, as shown below, some departments are funded from multiple funds.

Pblc Svcs Stormwater (5050)

Pblc Svcs Utilities (6001, 6002,6020, 6030, 6040)

Fund Descriptions

Governmental funds are classified into three broad categories: Governmental, Proprietary, and Fiduciary.

Governmental Fund Types

Governmental Fund Types are subdivided into four sections: General Fund, Special Revenue Funds, Debt Service Funds, and Capital Projects Funds.

General Fund - Accounts for all financial resources, except those legally required to be accounted for in another fund.

FUND 001 - GENERAL FUND - The General Fund of a government unit serves as the primary reporting vehicle for current government operations. The General Fund, by definition, accounts for all current financial resources not required by law or administrative action to be accounted for in another fund. The major sources of revenue for the General Fund include: ad valorem taxes, utility taxes, communication services tax, franchise fees, user fee charges and intergovernmental revenues. The major departments funded here are: City Manager, City Attorney, City Clerk, Financial Services, Human Resources, Community Development, Parks and Recreation, and Public Services. The police services contract with the Broward Sheriff’s Office is also funded in the General Fund.

● SUB-FUND 003 – RED LIGHT CAMERA – This fund accounts for red light camera revenues and expenditures.

Special Revenue Funds - Account for the proceeds of specific revenue sources legally restricted to expenditures for specified purposes.

FUND 120 - FIRE RESCUE FUND - The Fire Rescue Fund is a special revenue fund to account for revenues that provide for fire rescue services, facilities and programs in the City. Major revenues include: fire rescue assessment, a transfer in from the General Fund to support rescue and non-fire related services and activities, and user charges for emergency transportation and fire prevention. Concerning the fire rescue assessment, the City Code states, “Fire rescue services possess a logical relationship

to the use and enjoyment of improved property by: (1) protecting the value of the improvements and structures through the provision of available fire rescue services; (2) protecting the life and safety of intended occupants in the use and enjoyment of improvements and structures within improved parcels; (3) lowering the cost of fire insurance by the presence of a professional and comprehensive fire rescue program within the City; and (4) containing the spread of fire incidents occurring on vacant property with the potential to spread and endanger the structures and occupants of improved property.”

FUND 142 - PARKS AND RECREATION FUND - The Parks and Recreation Fund is a special revenue fund with monies generated from impact fees charged to developers in lieu of dedicating land for parks, playgrounds, recreational open space or other park purposes to provide for the recreational needs of future residents, as required by City code, Sec 10-296(a).

FUND 143 - STREETSCAPE IMPROVEMENT TRUST - This fund accounts for the impact fee charges to be used to beautify the City’s streetscape. This fee is collected from new developers to allow the City to procure streetscape improvements in all public vehicular and pedestrian rights-of-way corridors within Tamarac.

FUND 146 - PUBLIC ART FUND - The Public Art Fund is a special revenue fund created in FY 2004 to properly account for the public art activities in the City. Revenues are collected from development activity to fund public art projects in the City, and a Public Art Committee will meet periodically to review projects utilizing these funds.

FUND 148 - LOCAL OPTION GAS TAX - The Local Option Gas Tax represents $.03 of the additional $.05 levy by Broward County and is collected on each gallon of gas sold within the county. The City’s annual receipts are based upon a locally agreed upon distribution formula based on population and are recorded in this special revenue fund. Gas taxes are used to fund the construction of new roads and sidewalks, intersection improvements and improvements of the City’s existing transportation network.

FUND 149 – SALES TAX SURTAX FUND - This fund is used for budgeting ranked municipal surtax capital projects funded using the County one cent transportation surtax.

FUND 150 - BUILDING FUND - The Building Fund is a special revenue fund created in FY 2011 to properly account for the building department activities within the City. Revenues are collected from development activity to fund building department operations.

FUND 152 - RCMP GRANT FUND – is for the Residential Construction Mitigation Program. These are state grant funds used to assist qualified home owners in making improvements to mitigate windstorm damages. Funds are awarded on an annual basis.

FUND 154 - COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM FUND - This grant fund is a special revenue fund that was created in FY 2000 upon the acceptance of the grant agreement between the City and the U.S. Department of Housing and Urban Development (HUD). This fund accounts for revenues and expenditures for housing rehabilitation, qualified public safety programs, and public services.

FUND 155 - STATE HOUSING INITIATIVE FUND - This State Housing Initiative Program Fund is a special revenue fund created in FY 2000 to properly account for funds received from the State Housing Initiatives Partnership for the purpose of providing affordable housing in the City.

FUND 156 - HOME FUND - This grant fund is a special revenue fund that was created in FY 2007 upon the acceptance of the grant agreement between the City and the U.S. Department of Housing and Urban Development (HUD). Home Investment Partnership Funds Consortium with Broward County aids

homeowners for home rehabilitation to correct health or safety issues, address code violations, and bring homes up to the local or state building code for households within the HOME funding guidelines.

FUND 158 - NEIGHBORHOOD STABILIZATION PROGRAM (NSP1) FUND – Funds received under the Housing and Economic Recovery Act of 2008 to address foreclosures and abandoned properties within the City.

FUND 160 - NEIGHBORHOOD STABILIZATION PROGRAM (NSP3) FUND – Funds received under the Wall Street Reform and Consumer Protection Act of 2010, American Recovery and Reinvestment Act of 2009, and the Housing and Economic Recovery Act of 2008 to acquire properties for rehabilitation and resale.

FUND 162 - AFFORDABLE HOUSING IMPACT FEES – Used to account for the collection of impact fees used for the benefit of the provision of affordable housing.

Debt Service Funds - Account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.

FUND 239 - REVENUE BOND FUND - The Revenue Bond Fund is a debt service fund set up to meet bond requirements by making the interest and principal payments in accordance with the debt service schedule. Bonds included in this fund are the Sales Tax Revenue Refunding Bond, Series 2010, Capital Improvement Revenue Bond, Series 2013 and the Sales Tax Revenue Refunding Bonds, Series 2009.

Capital Projects Funds - Account for financial resources to be used for the acquisition or construction of major capital facilities, vehicles, or equipment.

FUND 301 - CAPITAL EQUIPMENT FUND - This fund is used for budgeting for and purchasing governmental fund capital vehicles and equipment.

FUND 303 - CAPITAL MAINTENANCE FUND – This fund is used for budgeting for and purchasing governmental fund capital maintenance equipment.

FUND 304 - ROADWAY & MEDIAN IMPROVEMENTS FUND - This fund is used for budgeting roadway and median improvement projects.

FUND 310 - GENERAL CAPITAL IMPROVEMENTS FUND - This fund is used for budgeting general capital improvement projects.

FUND 315 - CORRIDOR IMPROVEMENT FUND – This fund is used for executing the arterial corridor study results, specifically sound walls, entryway signage, and streetscape improvements.

FUND 320 - FACILITIES IMPROVEMENT PROJECT FUND - This fund is used for budgeting the Facilities Improvement Revenue Bond issued in FY 2002 for the Fire Station, Development Services Building, and other facility projects.

FUND 326 - C.I.P. BOND FUND - This fund is used for budgeting the Capital Improvement Projects funded through the Capital Improvement Revenue Bonds, Series 2005.

FUND 380 - TAMARAC VILLAGE FUND – This fund is used for budgeting for various Land Acquisition projects related to the Tamarac Village Project funded through proceeds from the 2011 and 2013 Line of Credit.

Proprietary Fund Types

Proprietary Funds are subdivided into two types: Enterprise Funds and Internal Service Funds.

Enterprise Funds - Account for operations (a) that are financed and operated in a manner similar to private business enterprises--where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.

FUND 410 - STORMWATER MANAGEMENT FUND - The Stormwater Management Fund that began October 1, 1993 is an enterprise fund. Fees are charged on all residential units, commercial property, and vacant land. The fund accounts for management of stormwater run off into the ground and maintenance of canal ways.

● SUB-FUND 411 - STORMWATER MANAGEMENT CAPITAL IMPROVEMENT FUND - The Stormwater Management Capital Improvement Sub-Fund is used to fund major stormwater capital improvement construction projects.

FUND 425 - UTILITIES OPERATING FUND - The Utilities Operating Fund is an enterprise fund that accounts for water and sewer services provided to Tamarac residents. Tamarac Utilities has its own water treatment plant that produces and sells water to approximately 18,000 customers west of State Road 7. Tamarac Utilities purchases water from Fort Lauderdale, which is sold to approximately 1,000 customers east of State Road 7. Wastewater is collected and transmitted to Broward County for disposal and treatment.

● SUB-FUND 432 - UTILITIES CIAC FUND - The objective of the Utilities CIAC (Contributions in Aid of Construction) Fund is to provide funding for expansion of infrastructure made necessary by new development. Its primary revenue is impact fees charged to the developers in the Developer’s Agreement according to the number of ERCs (Equivalent Residential Connection) calculated by a formula.

● SUB-FUND 441 – UTILITIES RENEWAL & REPLACEMENT FUND - The Utilities Renewal & Replacement Sub-Fund funds major utilities capital improvement projects.

FUND 450 - COLONY WEST GOLF COURSE - The Colony West Golf Course Fund accounts for proceeds from the lease of the Colony West Golf Course and funds capital improvements to the site.

Internal Service Funds - Account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental unit, on a cost reimbursement basis.

FUND 502 – HEALTH INSURANCE FUND - The Health Insurance Fund is an internal service fund that accounts for employee’s health insurance, premiums and claims.

FUND 504 - RISK MANAGEMENT FUND - The Risk Management Fund is an internal service fund that accounts for the administration of risk management and various insurance premiums.

Full Cost Allocation

A Full Cost Allocation is a comprehensive distribution of city-wide central service administrative costs to all departments that benefit from said services. Included in the Cost Allocation are direct, indirect, and incremental costs to provide these services. This Full Cost Allocation Plan distributes central service overhead costs to users of those services, such as operating departments. They receive a direct benefit from general city services and should in turn, reimburse the General Fund for that support. Central services (General Government) are those administrative functions that primarily provide direct services to other governmental departments and not to the general public. Costs of central service departments such as General Administration, Human Resources, Payroll and Purchasing are distributed to all benefitting departments through the utilization of a unique, fair, and equitable allocation basis.

The City of Tamarac spending is broken down into several major Funds; General Fund, Fire Rescue Fund, Building Fund, Stormwater Fund, Utilities Fund, and Risk Management Fund. The allocation method for each of these Funds is based on detailed activity data for each of the areas to be charged back. Given the detailed activity, the method utilized for allocating the costs for the City of Tamarac central services is Proportionate Cost Allocation. This method allocates common and fixed costs according to the same proportions as the associated detailed activity. The cost for each of the services is based on the FY 2027 Revised Proposed Budget and the detailed activity counts were prepared and submitted by the respective department providing the specific service over a period of one year or more. In some instances, department detail was utilized from the most recent completed fiscal year. As noted, the cost allocation study is based upon the anticipated budget, and the allocation will be grossed up at year-end based upon actual expenditures.

The Full Cost Allocation Plan permits users to be charged directly for services and encourages greater transparency and efficiency in the use of resources. Utilizing a cost allocation plan that analyzes central service usage by department will ensure that the fees being charged cover the true cost of providing services. This has become increasingly critical in light of the economic environment and limitations on major general fund revenue sources. The Proposed Allocated Costs have been incorporated into the FY 2027 Revised Proposed Budget.

Reimbursement to the General Fund FY 2024 - FY 2027

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> Permit Services Supervisor

● Senior Permit Technician

● Permit Technician (5)

● Permit Support Representative (2)

Building Fund

Full Time, 2 Will-Call/Temp.= 27.67 FTE (Full Time Equivalent)

Chief Mechanical Inspector Plans Examiner

Mechanical Inspector

Building Director/ Chief Building Official/CFM Building Department

Chief Plumbing Inspector/Plans Examiner

Plumbing Inspector

Plumbing Inspector (On Call)

Electrical Inspector

Electrical Inspector (On Call)

Chief Structural Inspector/ Plans Examiner

● Structural Inspector/Plans Examiner

● Structural Inspector (4)

The Building Fund (Fund 150) is a special revenue fund created to account for the activities of the Building Department. Revenues are derived from fees and user charges that cover 100% of the cost of the services provided. The FY 2027 Building Fund budget is $5,436,399 or $603,335 more than the FY 2026 adopted budget of $4,833,064 a 12.5% increase. The budget has been prepared in support of continuing operations.

$6,500,000

$6,000,000

$5,500,000

$5,000,000

$4,500,000

$4,000,000

$3,500,000

$3,000,000

$2,500,000

$2,000,000

$1,500,000

$1,000,000

$0 $500,000

Category Expenditures

Fund 150, Division 3500

The mission of the Building Department is to provide extraordinary customer service while maintaining a safe and vibrant community. The Department responds to customer needs in a timely fashion, readily avails itself to citizens, business owners, architects, engineers, developers, and contractors. The Building Department is committed to the City’s pledge of “Excellence Always’’.

Expenditures

FY 2027 Major Variances:

Increase in personal services reflects strategic adjustments to compensation and benefits in alignment with updated job classifications and recommendations stemming from the cost of living and market competitiveness studies.

Operating Expenditures:

Increase due to the anticipated costs for Service Contracts in Repair and Maintenance for software implementation (EPermits).

Personnel Complement

Planning & Zoning

● Senior Planner (2)

○ Planning and Zoning

Intern

● Planner

● Senior Office Assistant

Community Development

22 FT, 2 PT, 1 Temp = 23.33 FTE (Full Time Equivalent)

Director of Community Development

Assistant Director of Community Development

Senior Business Revenue Specialist

Housing & Community Development Manager

● Senior Housing & Community Development Program Coordinator

● Housing & Community Development Program Coordinator

> Code Compliance Manager

Community Development

Departmental Financial Summary

● Administrative Assistant Code Compliance

● Senior Code Compliance Officer (2)

● Code Compliance Officer (5)

○ Evening Code Officer (2 P/T)

● Senior Office Assistant

● Administrative Assistant

The Community Development department oversees growth and development in the City. The department is comprised of three divisions funded by the General Fund (Fund 001) which include Planning and Zoning (3010), Code Compliance (3020), and Business Revenue (3030), as well as the Housing staff funded by various Housing grant funds, which vary from year to year.

Financial Summary – Category Expenditures

Financial Summary – Program Expenditures

$0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000

Category Expenditures

Planning and Zoning

Fund 001, Division 3010

The mission of Planning and Zoning is to ensure the quality of the built environment through innovative revitalization efforts and land use planning, in a proactive, responsive, and efficient manner while enhancing and maintaining the community’s unique character.

Financial Summary – Division Revenues

FY 2027 Major Variances:

Personal Services:

Increase in personal services reflects strategic adjustments to compensation and benefits in alignment with updated job classifications and recommendations stemming from the cost of living and market competitiveness studies. $ 179,259 Operating Expenditures: Increase in professional services for Land Development Code updates. $

split funded between General Fund 001 and Housing (CDBG/SHIP/NSP/HOME)

Code Compliance

Fund 001, Division 3020

Code Enforcement protects and enhances property values, maintains community appearance and standards, and preserves the quality of life in our community through the enforcement of City Codes and Ordinances.

Business Revenue

Fund 001, Division 3030

The Business Revenue division is committed to utilizing innovative management to develop and maintain a strong financial base. The division will strive to provide and maintain quality customer service to the business community through promoting efficient, responsive, and expedient customer service, and continue to assist the business community to keep it vibrant and safe.

Housing - CDBG/SHIP/NSP/HOME

Funds 152, 154, 155, 156, 160, 162, 163

The mission of the Housing division is to ensure neighborhood vitality by providing assistance to the residents of Tamarac, through support of the neighborhoods; by addressing health and safety issues, building and code violations and providing modifications to improve accessibility as needed for elderly and/or disabled persons. In addition, the Housing Division will provide assistance for those seeking residency in Tamarac in decent, affordable housing. The Housing Division seeks to expand and improve housing opportunities for current and future residents of the City of Tamarac.

Revenues

Public Art Fund

The Public Art Fund (Fund 146) is a special revenue fund created to account for all contributions received from art fees, grants and donations that are restricted for public art projects within the City. Fees based on the construction value of development activity are collected and the public art committee makes recommendations to the City Commission on works of art and artist selection.

and

> Accounting Manager ● Payroll Specialist

● Payroll Coordinator

● Accountant II (2)

● Accounting Clerk (2)

/

Utility Billing Supervisor ● Senior Utility Billing Rep. ● Utility Billing Rep. III (3)

● Utility Billing Rep. II (3)

● Utility Billing Rep. I (2)

Budget Analyst Financial Services Departmental Financial Summary

& Contracts > Procurement & Contracts Manager ● Senior Procurement Specialist

Procurement Specialist ● Procurement Coordinator

The Financial Services department manages the City’s financial affairs, supporting and maintaining its strong financial reputation. The department is comprised of four divisions: Accounting, Management & Budget, Purchasing & Contracts Management, and Customer Service and Utility Billing.

Financial Summary - Division Revenues

Financial Summary – Category Expenditures

Financial Summary – Program Expenditures

$5,500,000

$5,000,000

$4,500,000

$4,000,000

$3,500,000

$3,000,000

$2,500,000

$2,000,000

$1,500,000

$1,000,000

$0 $500,000

Category Expenditures

Administration

Fund 001, Division 1501

Financial Summary ~ Division Expenditures

Accounting and Financial Reporting

Fund 001, Division 1510

Financial Summary – Division Expenditures

FY 2027 Major Variances:

Personnel Complement

Management and Budget

Fund 001, Division 1530

Financial Summary – Division Expenditures

Procurement and Contracts

Fund 001, Division 1540

Financial Summary – Division Expenditures

Operating Expenditures

FY 2027 Major Variances:

Personnel Complement

Utility Billing/Customer Service

Fund 001, Division 1560

Financial Summary – Division Revenues

Financial Summary – Division Expenditures

FY 2027 Major Variances:

Colony West Golf Course Fund

The Colony West Golf Course Fund (Fund 450) is used to account for the proceeds from the lease of the Colony West Golf Course and to fund capital improvements to the site.

Revenues and Expenditure Summary

Fire Rescue Fund

The Fire Rescue Fund (Fund 120) is a special revenue fund used to account for revenues that provide for fire rescue services, facilities, and programs. The primary revenue source is a non-ad valorem assessment on each property owner’s tax bill, with each residential unit paying $450. Commercial properties’ assessment varies based on the size of the building. The FY 2027 Fire Rescue Fund budget is $38,137,880 or $1,514,060 more than the FY 2026 Adopted budget, a 4.1% increase.

Revenues and Expenditures Summary

Revenues and Expenditures Summary

Fire Rescue Summary – Program Expenditures

$37,500,000

$36,000,000

$34,500,000

$33,000,000

$31,500,000

$30,000,000

$28,500,000

$27,000,000

$25,500,000

$24,000,000

$22,500,000

$21,000,000

$19,500,000

$18,000,000

$16,500,000

$15,000,000

$13,500,000

$12,000,000

$10,500,000

$9,000,000

$7,500,000

$6,000,000

$4,500,000

$3,000,000

$1,500,000

$0

Category Expenditures

Fire Rescue Administration

Fund 120, Division 4501

Financial Summary – Division Revenues

Financial Summary – Division Expenditures

Financial Summary – Division Expenditures

FY 2027 Major Variances:

Personal Services:

Decrease for overfill position succession planning no longer needed and retirement contribution reduction. $ (393,174)

Other Uses:

Increase in other uses is a result of higher transfers to the General Fund for shared services/overhead and Fund 301 for the costs of planned capital equipment and vehicle replacements. $

Personnel Complement

Fire Operations

Fund 120, Division 4520

Financial Summary – Division Revenues

Financial Summary – Division Expenditures

Financial Summary – Division Expenditures

FY 2027 Major Variances:

Personal Services:

Increase in personal services reflects strategic adjustments to compensation and benefits in alignment with updated job classifications and recommendations stemming from the cost of living and market competitiveness studies. $

Capital Outlay:

Net decrease reflects the capital items to be replaced in the current year versus the previous year. Refer to the list of capital items in the Asset Management Program. $ 205,000

Personnel Complement

Fire Prevention, Public Education and Emergency Management

Fund 120, Division 4530

Financial Summary – Division Revenues

Financial Summary – Division Expenditures

Financial Summary – Division Expenditures

Personnel Complement

Mayor and City Commission

3 FT , 3 FT Temp = 5.25 FTE (Full Time Equivalent)

Mayor and City Commission

* (3)

*Mayor and City Commission Senior Administrative Assistants and Community Aides report to the Assistant to the City Manager.

City Commission

Fund 001, Division 0100

Program Description:

The City of Tamarac is governed by a Commission/Manager form of government which combines the political leadership of elected officials with the managerial experience of the appointed administrator. The City Commission consists of five members: the Mayor, chief elected official-at-large, and four commission members elected from each of the four districts in the city. The legislative powers of the City are vested in and exercised by the City Commission, consistent with the United States Constitution, the Florida Constitution, laws of the State of Florida, the City Charter, and City ordinances. The City Commission is vested with policy-setting authority, adopting the annual budget, formulating goals and objectives, and making decisions that affect the quality of life in the community.

Financial Summary – Category Expenditures

Financial Summary – Division Expenditures

Financial Summary – Division Expenditures

Operating Expenditures

2027 Major Variances:

Category Expenditures

City Attorney

Fund 001, Division 1000

Mission:

To provide effective and timely legal representation and advice to the City Commission and City Staff.

Program Description:

The City Attorney represents the City in legal controversies from the point of claim to resolution. The City Attorney is committed to implementing the City Commission’s policy of minimizing exposures and potential liabilities. The City Attorney addresses legal issues at inception to avoid crisis response; coordinates with departments to enable them to identify and distinguish between legal and non-legal issues; prepares all necessary legal documents; drafts or reviews all contracts and agreements for services, programs, and projects, performs legal research and prepares opinions as required; works in conjunction with Risk Management to evaluate risks to identify potential exposures and develop alternatives for Commission consideration; represents the City in civil actions and proceedings; files causes of action at the instruction of the City Commission and represents the City as plaintiff or defendant when its interest so requires; serves as municipal prosecutor for violations of City ordinances; drafts and files municipal information in County Court and represents the City throughout prosecution.

Goals & Objectives:

The City Attorney’s Office will prepare all legal documents for litigation within the time frame designated by the Court. The City Attorney’s Office will file answers to all complaints within twenty days of receipt.

Financial Summary – Category Expenditures

Financial Summary – Program Expenditures

City Manager’s Office

Financial Summary – Program Expenditures

Category Expenditures

City Manager

$5,000,000

$4,500,000

$4,000,000

$3,500,000

$3,000,000

$2,500,000

$2,000,000

$1,500,000

$1,000,000

$500,000

City Manager

Fund 001, Division 0501

The mission of the City Manager’s Office is to provide the leadership and direction necessary to complete the strategic goals and objectives established by the City Commission and to actualize the City Commission’s vision of the City as a High Performance Organization (HPO).

Financial Summary – Division Expenditures

Personnel Complement

Economic Development

Fund 001, Division 0525

Economic Development is a division of the City Manager’s Office funded by the General Fund (Fund 001).

Financial Summary – Division Expenditures

Economic Development

Personnel Complement

Public Information

Fund 001, Division 0530

The Public Information Office is a division of the City Manager’s Office funded by the General Fund (Fund 001).

Financial Summary – Division Expenditures

Information

Operating Expenditures

Personnel Complement

City Clerk City Clerk

City Clerk Fund 001, Division 1300

As part of the General Fund (Fund 001), the mission of the City Clerk’s Office is to preserve the integrity of official records. The City Clerk’s Office is responsible for coordination of general and special elections, informing residents of public hearings and meetings, and ensuring accurate and timely record keeping relative to City Commission workshops and regular meetings. Financial Summary

– Category Expenditures

Financial Summary – Division Expenditures

Financial Summary – Division Expenditures

Category Expenditures

Police Services

Departmental Financial Summary

Since 1989, Broward County Sherriff’s Office (BSO) has provided full-time law enforcement services to the City of Tamarac. The City pays Broward County for these police services based on an on-going contract with annual renewals. Police Services consists of two divisions: Police Services, funded by the General Fund (Fund 001), and Red Light Camera that was captured in a sub-fund (Fund 003-discontinued) of the General Fund.

Financial Summary – Department Revenues

Financial Summary – Category Expenditures

Financial Summary ~ Program Expenditures

$31,500,000

$30,000,000

$28,500,000

$27,000,000

$25,500,000

$24,000,000

$22,500,000

$21,000,000

$19,500,000

$18,000,000

$16,500,000

$15,000,000

$13,500,000

$12,000,000

$10,500,000

$9,000,000

$7,500,000

$6,000,000

$4,500,000

$3,000,000

$1,500,000

$0

Category Expenditures

Fund 001, Division 4120

Financial Summary – Division Revenues

Financial Summary – Division Expenditures

Financial Summary – Division Expenditures

Non-Departmental Fund 001, Division 9000

The Non-Departmental Department serves as the City’s central financial account for costs and financial activities that support the organization as a whole rather than a single department. This section includes citywide costs such as insurance, contingency funding, interfund transfers, and other financial commitments that cannot be assigned to one department.

Financial Summary – Category Expenditures

Financial Summary – Program Expenditures

Expenditures

Financial Summary – Program Expenditures

FY 2027 Major Variances: Other Uses:

The net decrease is attributable to a reduction in transfers to the Capital Project Funds (-$13,815,621) and Contingencies (-$750,000) in FY 2027 compared with the prior year. -$ 14,565,621

Non-Departmental

$48,000,000

$46,000,000

$44,000,000

$42,000,000

$40,000,000

$38,000,000

$36,000,000

$34,000,000

$32,000,000

$30,000,000

$28,000,000

$26,000,000

$24,000,000

$22,000,000

$20,000,000

$18,000,000

$16,000,000

$14,000,000

$12,000,000

$10,000,000

$8,000,000

$6,000,000

$4,000,000

$2,000,000

$0

Category Expenditures

Grants and Aid

Fund 001, Division 0180

The Grants and Aid Division includes General Fund appropriations that support community organizations, public partnerships, and strategic initiatives that provide broad public benefits to Tamarac residents.

Financial Summary – Category Expenditures

Financial Summary – Program Expenditures

Human Resources

Departmental Financial Summary

Financial Summary – Department Revenues

Financial Summary – Category Expenditures

Financial Summary – Program Expenditures

Expenditures

Human Resources

$16,500,000

$16,000,000

$15,500,000

$15,000,000

$14,500,000

$14,000,000

$13,500,000

$13,000,000

$12,500,000

$12,000,000

$11,500,000

$11,000,000

$10,500,000

$10,000,000

$9,500,000

$9,000,000

$8,500,000

$8,000,000

$7,500,000

$7,000,000

$6,500,000

$6,000,000

$5,500,000

$5,000,000

$4,500,000

$4,000,000

$3,500,000

$3,000,000

$2,500,000

$2,000,000

$1,500,000

$1,000,000

$500,000

$0

Category Expenditures

Human Resources Operations

Fund 001, Division 1710, 1720

Human Resources operations are funded by the General Fund (Fund 001). The mission of Human Resources is to support the City in delivering excellent services to our community by recruiting, hiring, training, and retaining the best workforce in the region.

Financial Summary – Division Expenditures

Personnel Complement

Risk Management Fund

Fund 504

The Risk Management Fund (Fund 504) is an internal service fund that accounts for the administration of risk management and various insurance premiums. Property and liability insurance and workers’ compensation are administered through this fund.

Financial Summary - Revenues and Expenditures

Revenues

Expenditures

Expenditures

Financial Summary - Revenues and Expenditures

FY 2027 Major Variances:

Health Insurance Fund

Fund 502

The Health Insurance Fund (Fund 502) is an internal service fund used to account for employees’ health insurance premiums and claims. The City is partially self-insured for employees’ health insurance. Under the self-insured plan the City pays for medical claims directly based on actual claims submitted by the applicants. This internal service fund is used to account for and finance both uninsured and insured risk of loss related to employee health; no staff is allocated to this fund.

Financial Summary - Revenues and Expenditures

Information Technology Department 13 FTE (Full Time Equivalent)

> Technical Support Services Manager

● Webmaster

● Technical Support Rep - Fire (1)

● Technical Support Rep. (II)

● Technical Support Rep. (II)

1 Technical Support Rep. supporting and funded by Fire Rescue Department

Information Technology Fund 001, Division 8100

As part of the General Fund (Fund 001), the mission of the Information Technology department is to provide high quality technology services to City departments, and in the delivery of government services to the public.

Financial Summary – Division Revenues

Financial Summary – Division Expenditures

Financial Summary – Division Expenditures

Expenditures

FY 2027 Major Variances:

Personal Services:

Increase in personal services reflects strategic adjustments to compensation and benefits in alignment with updated job classifications and recommendations stemming from the cost of living and market competitiveness studies. $ 194,366 Operational Expenditures:

Decrease in Repair and Maintenance for Service Contracts; transferred some departmental-specific costs to the Building fund. $ (182,961)

Personnel Complement

$5,500,000 $6,000,000 $6,500,000

$5,000,000

$4,500,000

$4,000,000

$3,500,000

$3,000,000

$2,500,000

$2,000,000

Category Expenditures

Summer Camp

> Site Supervisor (9 Temp)

> Rec Leaders (24 Temp)

> Rec Assistant (Temp)

> Campus Monitor (Temp)

Parks and Recreation Department

35 FT, 15 PT, 35 Temp = 54.17 FTE (Full Time Equivalent)

Director of Parks and Recreation

Senior Administrative Assistant

Recreation Manager

Tamarac Park

> Parks & Rec Site Supervisor

● Recreation Programmer II

● Customer Service Rep/Cashier (1 FT, 1 PT)

● Recreation Programmer I

● Recreation Assistant (4 PT)

Administrative Assistant

Assistant Director of Parks and Recreation

Special Events

> Special Events Manager

● Events Specialist (3)

● Recreation Programmer II

● Recreation Assistant (P/T)

● P&R Customer Service Supervisor

Community Center

> Parks & Rec Site Supervisor

● Recreation Programmer II (2)

● Senior Customer Service Rep

● Recreation Programmer I

● Customer Service Rep/Cashier (3 PT)

● Volunteers

Aquatic Center

> Parks & Rec Site Supervisor

● Customer Service Rep/Cashier (1 FT, 1 PT)

● Recreation Assistant (1 FT, 3 PT)

Recreation Manager

Athletic Leagues

> Parks & Rec Site Supervisor

● Recreation Programmer I

● Recreation Assistant (1 FT, 1 PT)

● Park Ranger (2 FT, 1 PT)

Social Services/ Transportation

> Social Services Supervisor

● Transportation Dispatch Clerk

● Lead Bus Driver/ Scheduler

● Bus Drivers (4 FT)

Parks and Recreation

Departmental Financial Summary

The Parks and Recreation Department is funded by the General Fund (Fund 001) and consists of five divisions: Recreation (7010), Special Events (7020), Aquatics (7030), Social Services (7040), and Transportation (7050).

Financial Summary – Department Revenues

Financial Summary – Category Expenditures

Financial Summary – Program Expenditures

$11,000,000

$10,500,000

$10,000,000

$9,500,000

$9,000,000

$8,500,000

$8,000,000

$7,500,000

$7,000,000

$6,500,000

$6,000,000

$5,500,000

$5,000,000

$4,500,000

$4,000,000

$3,500,000

$3,000,000

$2,500,000

$2,000,000

$1,500,000

$1,000,000

$500,000

$0

Category Expenditures

Recreation

Fund 001, Division 7010

The mission of the Recreation division is to enrich the quality of life by being a leader in delivering superior and sustainable programs, facilities and services to our community.

Financial Summary – Division Revenues

Financial Summary – Division Expenditures

Expenditures

Financial Summary – Division Expenditures

FY 2027 Major Variances: Personal

Established a new Special Events Division (001-7020) and transferred event-related personnel into the division to enhance operational oversight and financial tracking. $ (501,636)

Operating Expenditures:

Established a new Special Events Division (001-7020) and transferred event-related activities into the division to enhance operational oversight and financial tracking. $ (507,709)

Personnel Complement

Special Events

Fund 001, Division 7020

The Special Events Division is responsible for planning, coordinating, and supporting a wide range of community events and special programs that foster resident engagement, strengthen community connections, and enhance the overall quality of life in Tamarac. Through thoughtfully designed events, the Division celebrates the City’s cultural diversity, creates opportunities for residents of all ages to come together, and promotes Tamarac as a welcoming, vibrant, and desirable place to live, work, play, and visit.

Financial Summary – Division Expenditures

Personnel Complement

Aquatics

Fund 001, Division 7030

The mission of the Aquatics division is to enrich the quality of life by being a leader in delivering superior and sustainable programs, facilities and services to our community.

Financial Summary – Division Revenues

Financial Summary – Division Expenditures

FY 2027 Major Variances:

Capital Outlay:

Net increase reflects the capital items to be replaced in the current year versus the previous year. Refer to the list of capital items in the

Social Services

Fund 001, Division 7040

The mission of the Social Services division is to enhance the quality of life for Tamarac residents through the provision of community-based support services that make a difference in the lives of individuals, families and our community.

Financial Summary – Division Expenditures

Expenditures

Personnel Complement

Transportation

Fund 001, Division 7050

The mission of the Transportation division is to enhance the quality of life and provide independence for Tamarac residents through the provision of quality, reliable transportation programs and services.

Financial Summary – Division Revenues

Financial Summary – Division Expenditures

Expenditures

Assistant Director of Public Services / Public Works

Senior Administrative Assistant

> Administrative Assistant (3)

> Sr. Office Assistant

Public Services

144 Full Time, 4 Part Time = 146 FTE (Full Time Equivalent)

Capital Projects Manager

> Project Manager (2)

> Project Engineer

> Utility Project Manager

Public Services Superintendent

> Stormwater Supervisor:

● Svc. Worker Crew Leader (2)

● Equip. Operator II (3)

● Equip. Operator I

● Aquatic Spray Tech (4)

● Svc. Worker II

● Svc. Worker I (6)

> Streets Supervisor:

● Svc. Worker Crew Leader

● Svc. Worker II

● Svc. Worker I (2)

● Groundskeeper II

● Groundskeeper I (4)

Public Services Director

City Engineer

> Assistant City Engineer:

● Engineer

● Engineering Tech. (2)

● Engineering Intern PT

> Engineering Review Tech/ Inspector

> Engineering Const. Inspector/ Plans Examiner (2)

Public Services Superintendent

> Grounds Maint. Supv (2):

● Groundskeeper Crew Leader (2)

● Groundskeeper II (6)

● Groundskeeper I (9)

● Groundskeeper PT (3)

● Irrigation Tech.

> Facility Management Supervisor:

● HVAC Tech

● Electrician

● Carpenter

● Sr. Building Maint. Tech

● Building Maint. Tech (5)

Public Services Analyst

Operations Manager

Fleet Superintendent

> Fleet Sr. Mechanic

● Fleet Mechanic III (2)

● Fleet Mechanic II (3)

Assistant Director of Public Services / Utilities

Water Plant Superintendent

> Scada Operations Analyst

> Water Plant Lead Operator (2):

● Water Plant Operators (8)

> Scada System Specialist

Water Dist Construction Superintendent

> Water Accountability Supervisor:

● Water System Operator Crew Leader

● Water System Operator II

● Water System Operator I (4)

> Water Distribution Supervisor:

● Utilities Svc. Crew Leader (2)

● Equip. Operator II (3)

● Utility Svc. Worker II (2)

● Utility Svc. Worker I (4)

● Field Technician / Construction

> Backflow Technician

Senior Chemist (2)

Maintenance Superintendent

> Util. Material Resources Coord.

> Wastewater Supervisor:

● Wastewater Crew Leader (2)

● Wastewater Svc. Worker II (3)

● Wastewater Svc. Worker I

> Utility Maintenance Supervisor:

● Electrician

● Instr. & Control Tech

● Mechanic Crew Leader

● Mechanic II (2)

● Mechanic I

● Wastewater Svc. Worker I

Public Services

Total Department Financial Summary

Public Services is the largest department of the City, encompassing 14 divisions across three different funds. The primary public works functions are funded by the General Fund (Fund 001). Stormwater Management is its own division and its own fund (Fund 410). The Utilities Fund (Fund 425) has five divisions which focus on providing water and wastewater services.

Total Revenues by Fund

Total Expenditures by Category

Total Expenditures by Fund

> Project Engineer

> Project Manager

53 Full Time, 3 Part Time = 54.5 FTE (Full Time Equivalent)

Public Services Director Public Services – General Fund

> Engineering Review Tech. / Inspector

Assistant Director of Public Services / Public Works

> Streets Supervisor

● Service Worker Crew Leader

● Service Worker II

● Service Worker I (2)

● Groundskeeper II

● Groundskeeper I (4)

Public Service Superintendent

> Facility Management Supervisor:

● HVAC Tech

● Electrician

● Carpenter

> Administrative Assistant

> Administrative Assistant

Fleet Superintendent

> Fleet Senior Mechanic

● Fleet Mechanic III (2)

● Fleet Mechanic II (3) Operations Manager

● Sr. Building Maintenance Tech

● Building Maintenance Tech (5)

> Grounds Maint. Supervisor (2):

● Groundskeeper Crew Leader (2)

● Groundskeeper II (6)

● Groundskeeper I (9)

● Groundskeeper PT (3)

● Irrigation Tech (Grounds)*

Public Services

General Fund Financial Summary

Financial Summary – Department Revenues

Financial Summary – Category Expenditures

Financial Summary – Program Expenditures

$18,000,000

$17,000,000

$16,000,000

$15,000,000

$14,000,000

$13,000,000

$12,000,000

$11,000,000

$10,000,000

$9,000,000

$8,000,000

$7,000,000

$6,000,000

$5,000,000

$4,000,000

$3,000,000

$2,000,000

$1,000,000

$0

Category Expenditures

Administration

Fund 001, Division 5001

Public Works Administration’s mission is to provide quality control for all Public Services activities with respect to cost efficiency and service delivery demands.

Financial Summary – Division Expenditures

*Position split funded between General Fund 001, Stormwater Fund 410 and Utilities Fund 425

**Position split funded between General Fund 001 and Stormwater Fund 410

Engineering

Fund 001, Division 5002

Engineering develops and implements technical solutions for the City’s civil engineering needs, including but not limited to pedestrian accessibility, paving, drainage, water and wastewater needs. This includes technical and professional services to ensure that the infrastructure is operating in a safe, efficient, and economical manner, in accordance with applicable regulatory requirements.

Financial Summary – Division Revenues

Financial Summary – Division Expenditures

Expenditures

Personnel Complement

*Position split funded between General Fund 001, Stormwater Fund 410 and Utilities Fund 425

**Position split funded between General Fund 001 and Stormwater Fund 410

Operations

Fund 001, Division 5005

The mission of the Operations division is to provide supervision and quality control for Public Services operational divisions and coordinate and manage capital improvement projects and activities as produced both internally and through outside contractors; and to promote recycling of certain solid waste material to reduce landfill dependency as well as maintain low disposal costs for residents.

Financial Summary – Division Expenditures

Streets

Fund 001, Division 5020

The Streets division maintains the streets and traffic systems in a responsible manner and provides timely repairs as needed.

Financial Summary – Division Expenditures

Expenditures

The decrease primarily reflects reduced Contractual Services, driven by lower anticipated costs for power washing and road restriping. $ (780,091)

Net increase reflects the capital items to be replaced in the current year versus the previous year. Refer to the list of capital items in the Asset Management Program. $ 103,000

Facility Management

Fund 001, Division 5040

The mission of Facility Management is to provide cost-effective maintenance of City buildings and facilities in a manner that is operationally and energy efficient, and which services the needs of all end-users.

Financial Summary – Division Expenditures

Expenditures

FY 2027 Major Variances:

Fleet Management

Fund 001, Division 5080

Fleet Management provides reliable transportation and functional equipment utilized by City departments, minimizing down time and environmental impact, and ensuring reliability and safety.

Financial Summary – Division Expenditures

Expenditures

Grounds Maintenance

Fund 001, Division 5090

Grounds Maintenance maintains and enhances landscaping in public rights-of-way and medians; and provides safe and fun recreational facilities by maintaining and enhancing grounds, playground equipment, and facilities in Tamarac City Parks.

Financial Summary – Division Expenditures

Expenditures

FY 2027 Major Variances:

Personal Services:

Increase in personal services reflects strategic adjustments to compensation and benefits in alignment with updated job classifications and recommendations stemming from the cost of living and market competitiveness studies. $ 204,457

Operating Expenditures:

Net increase includes the expected uptick in costs ($114,270) for Lawn Maintenance and Debris Removal. $ 149,517

Capital Outlay:

Net increase reflects the capital items to be replaced in the current year versus the previous year. Refer to the list of capital items in the Asset Management Program. $ 592,000

Personnel Complement

Public Services – Stormwater Fund

25 Full Time, 1 Part Time = 25.5 FTE (Full Time Equivalent) Assistant Director of Public Services / Public Works

> Engineering Const/ Inspector

* Positions are split funded between General Fund 001, Stormwater Fund 410, and Utilities Fund 425 > Public Services Superintendent ● Stormwater Supervisor

○ Serviceworker Crew Leader (2)

○ Equipment Operator II (3)

○ Equipment Operator I

○ Aquatic Spray Tech (4)

○ Service Worker II

○ Service Worker I (6)

Stormwater Fund

The Stormwater Management Fund (Fund 410) is an enterprise fund used to account for the management of stormwater run-off into the ground, as well as the maintenance of the canal ways. Fees are charged to all residential properties, commercial properties, and vacant land. The FY 2027 Stormwater Fund budget is $8,706,763 or $194,689 more than the FY 2026 Adopted budget, an increase 2.29%.

Financial

Summary

- Revenues and Expenditures

Financial Summary - Revenues and Expenditures

Financial Summary - Expenditures

Financial Summary - Expenditures

FY 2027 Major Variances:

Personal Services:

Increase in personal services reflects strategic adjustments to compensation and benefits in alignment with updated job classifications and recommendations stemming from the cost of living and market competitiveness studies. $ 135,705

Operating Expenditures:

Net decrease includes the reduction in costs ($114,270) for Repairs and Maintenance- Other: Culvert Pipes. $ (179,756)

Capital Outlay:

Net decrease reflects the capital items to be replaced in the current year versus the previous year. Refer to the list of capital items in the Asset Management Program. $ (198,754)

Contingency:

Increase reserves to fund unforeseen one-time projects, emerging operational needs, or strategic initiatives that may arise during the fiscal year. $ 437,494

Personnel Complement

Personnel Complement

> Projects Manager

> Utility Project Manager

Public Services – Utility Fund

66 Full Time, 0 Part Time = 66 FTE (Full Time Equivalent)

Public Services Director

> Engineering Construction Inspector / Plans Examiner City Engineer Public Services Analyst Capital Project Manager

> Assistant City Engineer

● Engineer

● Engineering Technician

Assistant Director of Public Services / Utilities

Water Plant Superintendent

> Water Plant Lead Operator (2)

> Water Plant Operators (8)

> SCADA Operations Analyst:

● SCADA System Specialist

Operations Manager

Water Dist Construction Superintendent

> Water Accountability Supervisor:

● Water System Operator Crew Leader

● Water System Operator II

● Water System Operator I (4)

> Water Distribution Supervisor:

● Utilities Svc. Crew Leader (2)

● Equip. Operator II (3)

● Utility Svc. Worker II (2)

● Utility Svc. Worker I (4)

● Field Technician / Construction

> Backflow Technician

Senior Chemist (2)

Sr Administrative Assistant

> Administrative Assistant

> Senior Office Assistant

Maintenance Superintendent

> Util. Material Resources Coordinator

> Wastewater Supervisor:

● Wastewater Crew Leader (2)

● Wastewater Svc. Worker II (3)

● Wastewater Svc. Worker I

> Utility Maintenance Supervisor:

● Electrician

● Instrumentation & Control Tech

● Mechanic Crew Leader

● Mechanic II (2)

● Mechanic I

● Wastewater Svc. Worker I Irrigation Tech (Grounds)*

Irrigation Tech (Grounds) funded out of Utility Fund, included in above FTE count. (Position listed within the Public Services – General Fund organizational chart.)

Utilities Fund

The Utilities Fund (Fund 425) is an enterprise fund used to account for water and sewer services provided to Tamarac residents. The City operates its own water treatment plant that produces and sells water to approximately 20,000 customers. The FY 2027 Utilities Fund budget is $33,816,342 or $1,958,008 less than the FY 2026 Adopted budget, a 5.5% decrease due to no contingency for special projects being budgeted in FY 2027. The Utilities Fund consists of five divisions: Administration (6001), Engineering (6002), Water Treatment (6020), Water Distribution (6030), and Wastewater Collection (6040).

Financial Summary - Revenues and Expenditures

Financial Summary - Expenditures

$38,000,000

$36,000,000

$34,000,000

$32,000,000

$30,000,000

$28,000,000

$26,000,000

$24,000,000

$22,000,000

$20,000,000

$18,000,000

$16,000,000

$14,000,000

$12,000,000

$10,000,000

$8,000,000

$6,000,000

$4,000,000

$2,000,000

$0

Category Expenditures

Utilities Administration

Fund 425, Division 6001

The mission of Utilities Administration is to assure excellent water and wastewater service to the City of Tamarac through coordination facilitation of the operation and maintenance activities of the Public Services department.

Financial Summary – Division Expenditures

Expenditures

Expenditures

Financial Summary – Division Expenditures

FY 2027 Major Variances:

The Special Projects Contingency was removed from the FY’27 budget as part of the City’s effort to align resources with identified priorities and balance expenditures. Funding previously reserved for unspecified projects has been reallocated to specific operational and capital needs. $ (2,688,903)

Personnel Complement

Utilities Engineering

Fund 425, Division 6002

Utilities Engineering develops and implements technical solutions for the City’s civil engineering needs, including but not limited to pedestrian accessibility, paving, drainage, water and wastewater needs. This includes technical and professional services to ensure that the infrastructure is operating in a safe, efficient, and economical manner, in accordance with applicable regulatory requirements.

Financial Summary – Division Expenditures

FY 2027 Major Variances:

Personal Services:

Increase in personal services reflects strategic adjustments to compensation and benefits in alignment with updated job classifications and recommendations stemming from the cost of living and market competitiveness studies. $ 214,140 Capital Outlay:

The decrease reflects less capital items to be purchased in the current year versus the prior year. $ (202,300)

Personnel Complement

Utilities Water Treatment

Fund 425, Division 6020

Utilities Water Treatment provides an adequate quantity of high quality potable water to the City of Tamarac’s water service area

Financial Summary – Division Expenditures

Expenditures

Outlay

Financial Summary – Division Expenditures

FY 2027 Major Variances:

Personal Services:

Increase in personal services reflects strategic adjustments to compensation and benefits in alignment with updated job classifications and recommendations stemming from the recent cost of living and market competitiveness studies and higher health

Operating Expenditures:

Increase in chemical supply costs ($121,00) driven by inflationary pressures and higher pricing for critical treatment agents such as Hydrofluosilicic Acid, Chlorine, Emergency Liquid Hypochlorite Bleach, and sludge removal services.

Net increase reflects the capital items to be replaced in the current year versus the previous year. Refer to the list of capital items in the Asset Management Program.

Personnel Complement

Utilities Water Distribution

Fund 425, Division 6030

The mission of Utilities Water Distribution is to provide uninterrupted delivery of potable water from the water treatment facility to customers in the Tamarac water service area, and conveyance of wastewater from these customers to the Broward County master pumping stations by repairing and upgrading the water and wastewater infrastructure.

Financial Summary – Division Expenditures

Expenditures

Operating Expenditures

Financial Summary – Division Expenditures

FY 2027 Major Variances:

Personal

Increase in personal services reflects strategic adjustments to compensation and benefits in alignment with updated job classifications and recommendations stemming from the recent cost of living / market competitiveness studies and higher

The decrease reflects less capital items to be purchased in the current year versus the prior year.

Utilities Wastewater Collection

Fund 425, Division 6040

Utilities Wastewater Collection provides uninterrupted service of the wastewater collection system and the water treatment facility with scheduled and unscheduled maintenance activities.

Financial Summary – Division Expenditures

Expenditures

FY 2027 Major Variances:

Personal Services:

Increase in personal services reflects strategic adjustments to compensation and benefits in alignment with updated job classifications and recommendations stemming from the cost of living and market competitiveness studies. $ 199,783

Operating Expenditures:

Increase is primarly due to expected cost increases in Wastewater Disposal charges ($452,240) $ 529,920

Capital Outlay: The decrease reflects less capital items to be purchased in the current year versus the prior year. $ (768,246)

This page Intentionally left blank

Capital Improvement Program Summary

6-Year Projects Summary by Funding Source

Capital Improvement Program FY 2027-2032

$392,755,645

Capital (Fund 441): $148,473,693, 37.8%

Arts (Fund 146): $420,000, 0.1%

Capital (Fund 411): $1,200,000, 0.3%

$174,079,299, 44.3%

Impr. (Fund 304): $10,555,550, 2.7%

Capital Improvement Program FY 2027 Only

$46,118,404

Corridor Impr. (Fund 315): $1,646,370, 3.6%

Gen Capital Impr. (Fund 310): $8,419,465, 18.3%

Capital Maint (Fund 303): $0, 0.0%

Median Impr. (Fund 304): $3,777,569, 8.2%

Stormwater Capital (Fund 411): $400,000, 0.9%

Utilities Capital (Fund 441):

$31,650,000, 68.6%

Public Art (Fund 146): $225,000, 0.5%

FY 2027 – Capital Improvements Program

FY 2027 – Capital Improvements Program

FY 2027 – Capital Improvements Program

FY 2027 – Capital Improvements Program

FY 2027 – Capital Improvements Program

of Revenues

Capital Maintenance Program Summary

6-Year Projects Summary by Funding Source

Capital Maintenance Program FY 2027-2032

$34,193,657

Note: Building Fund $13,290, 0.04% & Colony West $25,000, 0.07% not included on chart

Capital Maintenance Program FY 2027 Only

$8,988,726

Public Art Fund: $50,000, 0.6%

Stormwater Mgmt Fund: $1,535,838, 17.1%

General Fund:

$5,158,673, 57.6%

Utilities Operating Fund: $1,869,710, 20.9%

Fire Rescue Fund: $343,075, 3.8%

FY 2027 – Capital Maintenance Program

FY 2027 – Capital Maintenance Program

FY 2027 – Capital Maintenance Program

FY 2027 – Capital Maintenance Program

FY 2027 – Capital Maintenance Program

Capital Vehicle Program Summary

6-Year Projects Summary by Funding Source

Capital Vehicle Program FY 2027-2032

Capital Vehicle Program FY 2027 Only

$2,152,373

Stormwater Mgmt Fund:

$210,600, 9.8%

Utilities Operating Fund: $91,187, 4.2%

Building Fund: $52,241, 2.4%

Fire Rescue Fund:

$1,122,935, 52.2%

Capital Equipment Fund: $675,410, 31.4%

FY 2027 – Capital Vehicle/Equipment Program

FY 2027 – Capital Vehicle/Equipment Program

FY 2027 – Capital Vehicle/Equipment Program

Capital Equipment Program Summary

6-Year Projects Summary by Funding Source

Capital Equipment Program FY 2027-2032

4.0%

Fund: $3,419,700, 25.8%

Mgmt Fund: $461,000, 3.5% Colony West Fund 450: $370,000, 2.8%

Capital Equipment Program FY 2027 Only

Utilities Operating Fund:

$2,013,105, 58.0%

Fire Rescue Fund: $113,000, 3.3%

$3,471,105

General Fund: $392,000, 11.3%

Stormwater Mgmt Fund: $250,000, 7.2%

Colony West Fund 450: $138,000, 4.0%

Capital Maintenance Fund: $565,000, 16.3%

FY 2027 – Capital Equipment Program

FY 2027 – Capital Equipment Program

FY 2027 – Capital Equipment Program

FY 2027 – Capital Equipment Program

2026-2027

Debt Management

The City’s primary debt management objective is to keep the level of indebtedness within debt limitations established by ordinance or resolution and minimize the cost to the taxpayer. While the City has set no legal debt limit, specific policies have been established as part of the Debt Management Policies.

Legal Debt Limit: none

City Policy: Any capital project financed by general obligation, revenue and/or special assessment bonds shall be issued for a period of not more than twenty years or for a period exceeding the expected useful life of the asset or project. The City maintains debt service ratios at levels for compliance with coverage requirements in bond documents.

Bond Ratings

There are several key debt ratios that investors and financial analysts use when reviewing a city’s credit worthiness. As part of its overall policies, the City monitors the ratios used by the national credit rating agencies. Financial management policies are in place that have allowed the City to build up the General Fund reserves and commit to sound financial practices.

Due to the variety of debt issues, there is more than one set of ratings for the City. The rating agencies have separately rated bonds of the City which are secured by specific or general revenue pledges.

Rating Agency

In addition to the underlying ratings, two of the bonds have also been insured by the major insurance providers including MBIA and FSA. In late calendar year 2007, many of the municipal bond insurance providers came under intense scrutiny due to their involvement with insuring sub-prime mortgage backed obligations. All insurers have been subsequently downgraded with FSA experiencing the most recent downgrade.

The City’s enterprise and general obligation debt continues to be “self-supporting” in that this debt is secured solely by pledges of enterprise revenues and ad valorem taxes respectively, which adequately cover debt service on these bonds. Furthermore, two of the Governmental revenue bonds are supported by revenues specifically earmarked for such purpose, such as Sales Tax Revenue Bonds.

The City has significant non-ad valorem revenue debt capacity remaining and is in compliance with its anti-dilution tests. However, in as much as all City revenues, unless restricted to a specific purpose, are being used to pay debt service or to fund City operations, any use of City revenues to secure and pay additional debt could impact City operations unless additional revenues are identified.

Debt Per Capita

Direct debt is defined as a government unit’s gross debt less the enterprise system’s self-supporting debt. The City’s goal is to maintain Direct Debt Per Capita at or below the standard municipal rating agency median for cities of comparable size. In any case the amount should not exceed 135% of such median. Direct Debt Per Capita shall be calculated by dividing the Governmental Direct Debt by the most current population within the City. Based on the population estimate of 73,563 our Direct Debt per Capita is calculated at $353 for fiscal year ended September 30, 2026.

The overall debt position for the City estimated for September 30, 2026 is as follows:

FY 2027 - FY 2029 Debt Service Schedule

* The Taxable Capital Improvement Refunding Note Series 2020 was issued to finance the acquisition of real property within the City to be used for

purposes and is secured by

revenues. The Note has a fixed interest rate of 2.75%; principal payments commenced October 1, 2027.

Bond Debt Service by Fiscal Year

Bond Debt Service

Glossary of Commonly Used Terms

Accrual Basis - A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent.

Activity - A department effort contributing to the achievement of a specific set of program objectives; the smallest unit of the program budget.

Activity Measure - Data collected to determine how effective or efficient a program is in achieving its objective.

Adopted Budget - The original budget as approved by the City Commission at the beginning of the fiscal year.

Adjusted Budget - A statistical construct that compensates for changes within divisions and departments between budget years.

Ad Valorem Taxes - Commonly referred to as property taxes, levied on both real and personal property, according to the property’s valuation and tax rate.

(“ALS”) – Acronym for Advanced Life Support.

Allot - To divide an appropriation into amounts, which may be encumbered or expended during a specified period.

Amended Budget - The current budget, resulting from changes to the Adopted Budget. An example of a common change would be a line item transfer of funds.

Annualize - Taking changes that occurred mid-year and calculating their cost for a full year, for the purpose of preparing an annual budget.

Appropriation - A legal authorization to incur obligations and make expenditures for specific purposes.

Appropriation Center - Resembles traditional departments

Assessed Valuation - The valuation set upon real estate and certain personal property by the Property Appraiser as a basis for levying property taxes.

Asset - Resources owned or held by a government that have monetary value.

Audit - An examination of evidence, including records, facilities, inventories, systems, etc., to discover or verify desired information.

Authorized Positions - Employee positions which are authorized in the adopted budget to be filled during the year.

Available (Undesignated) Fund Balance - This refers to funds remaining from prior years, which are available for appropriation and expenditure in the current year.

Balanced Budget - A budget where the amount available from taxation and other sources, including amounts carried over from prior fiscal years, must equal the total appropriations for expenditures and reserves (taken from Florida Statutes 166.241(2).

Base Budget - Projected cost of continuing the existing levels of service in the current budget year.

Benchmark - A point of reference from which measurements may be made. A benchmark is something that serves as a standard by which other performance indicators may be evaluated or compared.

Biennial Budget - The Biennial budget consists of two one year budgets covering a period of two (2) fiscal years. This process of budgeting was introduced in the City of Tamarac in FY 2012.

Bond - Contract to pay a specified sum of money (the principal or face value) at a specified future date (maturity) plus interest paid at an agreed percentage of the principal. Bonds are primarily used to finance capital projects.

Bond Refinancing - The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions.

Budget - A plan of financial activity for a specified period of time (fiscal year) indicating all planned revenues and expenses for the budget period.

Budget Calendar - Schedule of key dates for the preparation and adoption of the budget.

Budgetary Basis – This refers to a basis of accounting used to estimate financing sources and uses in the budget. This generally takes one of three forms: GAAP, cash, or modified accrual. The City of Tamarac uses the same budgetary and accounting basis in all funds.

Budgetary Control - The control or management of a government in accordance with the approved budget for purposes of keeping expenditures within the limitations of available appropriations and resources.

Capital Assets - Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment.

Capital Budget - The appropriation of bonds or other revenue for capital assets, improvements to facilities, and other infrastructure.

Capital Expenditure - Money spent to acquire or upgrade physical assets such as buildings and machinery - also called capital spending or capital expense.

Capital Improvements - Expenditures related to the acquisition, expansion or rehabilitation of an element of the physical plant of the government-sometimes referred to as infrastructure.

Capital Improvement Program (“CIP”) - A plan for future capital expenditures that identifies each capital project, its anticipated start and completion dates, the amount spent each year, and the method of financing.

Capital Outlay - Expenditures for fixed assets which have a value of $1,000 or more and have

a useful economic lifetime of more than one year; or, assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset.

Capital Project - Major construction, acquisition, or renovation activities which add value to the physical assets of a government, or significantly increase their useful life. Also called capital improvements.

Capital Project Funds - Funds that account for the financial resources to be used for the acquisition or construction of major capital facilities.

Cash Basis - A basis of accounting that recognizes transactions only when cash is increased or decreased.

(“CIAC”) - Acronym for Contributions in Aid of Construction, which is a definition used for the calculation of impact fee revenues paid by developers to cover the increased capacity costs of connecting to the City’s water and sewer system.

Collective Bargaining Agreement - A legal contract between the employer and a verified representative of a recognized bargaining unit for specific terms and conditions of employment (e.g., hours, workings conditions, salary, fringe benefits, and matters affecting health and safety of employees).

Communication Services Taxes - Communications Services Tax (CST) applies to telecommunications, cable, direct-to-home satellite, and related services. The CST revenues is collected and distributed by the State of Florida.

Constant or Real Dollars - The presentation of dollar amounts adjusted for inflation to reflect the real purchasing power of money as compared to a certain point in time.

Consumer Price Index (“CPI”) - A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation).

Contingency – An amount set aside for emergencies or unforeseen expenditures not otherwise budgeted.

Contractual Services - Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements, and professional consulting services.

Cost-of-Living Adjustment (“COLA”) - An increase in salaries to offset the adverse effect of inflation on compensation.

Debt Service - The cost of paying principal and interest on borrowed money according to a predetermined payment schedule.

Debt Service Fund - Fund that accounts for the accumulation of resources for, and the payment of, general long-term debt principal and interest.

Dedicated Tax – A tax which is levied to support a specific government program or purpose.

Deficit - Amount by which expenditures exceed revenues during a single accounting period.

Department - The basic organizational unit of government that is functionally unique in its delivery of services.

Depreciation - Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence.

Development-related Fees - Fees and charges generated by building, development, and growth in a community. Includes building and street permits, development review fees, and zoning, platting and subdivision fees.

Employee (or Fringe) Benefits - Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included is the government’s share of costs for Social Security and the various pensions, medical, and life insurance plans.

Encumbrance - The contractual commitment of appropriated funds to purchase an item or service.

To encumber funds means to set aside or commit funds for a specified future expenditure.

Enterprise Funds - Funds that account for operations (a) that are financed and operated in a manner similar to private business enterprises--where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.

(“ERC”) - Acronym for Equivalent Residential Unit, which is a measure used for Water and Stormwater rates. An average home equals one Equivalent Residential Unit. The E.R.C. for commercial units are calculated on a case-by-case basis.

Expenditure - The payment of cash on the transfer of property or services for the purpose of acquiring an asset, service, or settling a loss.

Expense - Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or other charges.

Fiduciary Funds - A type of funds which consists of agency and trust funds.

Fiscal Policy - A government’s policies with respect to revenues, spending, and debt management as these relate to government services, programs, and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding.

Fiscal Year (FY) - The twelve-month period designated as the operating year for accounting and budgeting purposes in an organization. For Tamarac, this twelve-month period is October 1 to September 30.

Fixed Assets - Assets of long-term character that are intended to continue to be held or used,

such as land, buildings, machinery, furniture, and other equipment.

Full Faith and Credit - A pledge of a government’s taxing power to repay debt obligations.

Full Time Equivalent (“FTE”) - A measure of the workforce utilized to arrive at the number of equivalent full-time positions rather than a simple headcount. For purposes of the City of Tamarac FTE: Two (2) part-time or Three (3) temp = One Full Time Equivalent (FTE)

Fund - A fiscal entity with revenues and expenses that are segregated for the purpose of carrying out a specific purpose or activity.

Fund Balance (Equity) - The excess of the assets of a fund over its liabilities, reserves, and carry-over.

General Obligation (G.O.) Bond - Type of bond backed by the full faith, credit and taxing power of the government. It requires voter approval and a debt millage is levied to pay interest and principal.

Generally Accepted Accounting Principles (“GAAP”) - The uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles.

Goal - A statement of broad direction, purpose, or intent based on the needs of the community.

Governmental Funds - Types of funds subdivided into four sections; General Funds, Specials Revenue Funds, Capital Projects Funds, and Debt Service Funds.

Grant - A contribution by a government or other organization to support a specific function. Grants may be classified as either operational or capital, depending upon the grantee and the eligible uses of funds.

General Fund - The fund that accounts for all financial resources of the government, except those required to be accounted for in another fund.

Homestead Exemption - Florida law provides property tax relief of $50,000 off of the taxable value for properties that qualify. Every person who has legal or equitable title to real property in the State of Florida and who resides on the property on January 1 and in good faith makes it his or her permanent home is eligible for a homestead exemption.

Indirect Cost - A cost necessary for the functioning of the organization as a whole, but which cannot be directly assigned to one service.

Infrastructure - The physical assets of a government (e.g., streets, water, sewer, public buildings and parks).

Inter-fund Transfers - The movement of monies between funds of the same governmental entity.

Intergovernmental Revenue - Funds received from federal, state and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes.

Internal Service Charges - The charges to user departments for internal services provided by another government agency, such as data processing, or insurance funded from a central pool.

Internal Service Funds - Funds that account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental units, on a cost reimbursement basis. As a result of the new GASB 34 rules, many municipalities have eliminated all Internal Service Funds with the exception of Risk Management.

Levy - To impose taxes for the support of government activities.

Line-item Budget - A budget prepared along departmental lines that focuses on what is to be bought by linking appropriations to objects of expenditure.

Long-term Debt - Debt payable more than one year after date of issue.

Mill - The property tax rate that is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation. A mill is one-tenth of one cent.

Mission - A clear and concise statement that focuses on the purpose of the program and sets program goals to align practices with values. A mission statement is an actionable plan for a program’s future that includes the objectives, how these objectives will be reached, who is responsible for performance, and why the program must meet its goals.

Modified Accrual - Modified accrual accounting is based on revenues being recorded when they become available and measurable (known). The term “available” means collectible within the current period or soon enough thereafter to be used to pay the liabilities of the current period. Expenditures, if measurable, are recorded in the accounting period in which the liabilities are incurred.

Objective - Something to be accomplished in specific, well-defined, and measurable terms and that is achievable within a specific time frame.

Object of Expenditure - An expenditure classification, referring to the lowest and most detailed level of classification, such as electricity, office supplies, asphalt, and furniture

Obligations - Amounts that a government may be legally required to meet out of its resources. They include not only actual liabilities, but also encumbrances not yet paid.

Operating Expenses - The cost for personnel, materials and equipment required for a department to function.

Operating Revenue - Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services.

Pay-as-you-go Basis - A term used to describe a financial policy by which capital outlays are financed from current revenues rather than through borrowing.

Performance Budget - A budget wherein expenditures are based primarily upon measurable performance of activities and work programs.

Performance Measure - A measure of outcomes or results used to gauge the success of a program in meeting its Intended goals and objectives.

Personal Services - Expenditures for salaries, wages, and fringe benefits of a government’s employees.

Prior-year Encumbrances - Obligations from previous fiscal years in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation, and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated.

Program - A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible.

Program Based Budget - A method of budgeting whereby the services provided to the residents are broken down in identifiable service programs or performance units. A unit can be a department, a division, or a workgroup. Each program has an identifiable service or output and objectives to effectively provide the service. Performance indicators measure the effectiveness and efficiency of providing service by the program.

Proprietary Funds - Types of funds subdivided into two sections; Enterprise Funds and Internal Service Funds.

(“R&M”) - Acronym for Repair and Maintenance, which is a description used for normal maintenance costs for equipment.

Reserve - An account used either to set aside budgeted revenues that are not required for expenditure in the current budget year or to

earmark revenues for a specific future purpose or the portion of fund balance that is legally restricted by an organization other than the City.

Resolution - A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute.

Resources - Amounts available for appropriation including estimated revenues, inter-fund transfers, and beginning balances.

Revenue - All amounts of money received by a government from external sources for the purpose of financing the operations of the government.

Revenue Bond - A bond backed only by revenues, which come from a specific enterprise or project, such as a utility rate or gas tax.

Senior Homestead Exemption - Florida law provides property tax relief of an additional $25,000 off the taxable value for properties that qualify. The County must first adopt the provision via Ordinance. Any person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained age 65, and whose household income does not exceed a set amount qualifies.

Service Lease - A lease under which the lessor maintains and services the asset.

Service Level - Services or products which comprise actual or expected output of a given program. Focus is on results, not measures of workload.

Source of Revenue - Revenues are classified according to their source or point of origin.

Special Purpose Fund - Funds that account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.

Taxes - Compulsory charges levied by a government for the purpose of financing services

performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments.

Temporary Positions - An employee who fills a temporary or short-term position. Such employees provide contingency staffing for government operations during peak workloads, or to address temporary staffing needs. Temporary employees are paid on a per-hour basis, and do not receive benefits.

(“TRIM”) - Acronym used for Truth in Millage

Trust and Agency Funds - Funds that account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other trust funds. These funds are not budgeted in the formal appropriation process, and are not included in the Adopted Budget document.

Unencumbered Balance - The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future use.

Unreserved Fund Balance - The portion of a fund’s balance that is not legally restricted for a specific purpose.

User Charges - Payment of a fee for direct receipt of a public service by the party who benefits from the service.

Variable Cost - A cost that increases/decreases with increases/decreases in the amount of service provided such as the electric bill.

Volatility - Unpredictable change over time of a certain variable

Working Cash - Excess of readily available assets over current liabilities; cash-on- hand-equivalents that may be used to satisfy cash flow needs.

7525 NW 88th Avenue

City of Tamarac, Florida