Question 1

Did the city actually spend its reserves?

Accepted Answer

The $5.7 million in the text is the $5,739,049 reserve use planned in the fiscal 2026 budget. The city's Fund Balance Usage table lists it in the 2026 column. In the city's September records, the reserve figure closest to the text's $6.5 million is the $6,834,435 transfer from General Fund reserves to the Fire and Rescue Fund planned in the fiscal 2027 budget. The budget book's fire page shows that transfer at $1,162,196 in the proposed budget and at $6,834,435 after the first-hearing changes, which kept the fire fee at $278. The $5,672,239 difference equals the reserve use the book lists for fiscal 2027. A planned draw is not spending. Reserves go down only if the year's spending outruns its revenue, and the audit shows what was actually used. In fiscal 2024 and 2025, the last two audited years, the budgets planned reserve draws of $9,985,002 and $9,484,798. The audits show the city used none of it. The General Fund grew by $3,749,883 over those two years, to $65.3 million. Samson Borgelin was mayor in both years. Fiscal 2026 ended September 30, 2026, and its audit is not out yet. The fiscal 2027 budget keeps the city tax rate at 7.40 mills and the single-family fire fee at $278. Both came from the mayor's motions on September 14. The budget ordinance bars using General Fund reserves beyond the budgeted amount, except for emergencies.

Question 2

Does North Lauderdale have money in reserve?

Accepted Answer

Yes. At the end of fiscal 2025 (September 30, 2025), the General Fund balance was $65.3 million. Of that, $44.5 million was unassigned, which the audit says equals 95% of a full year of General Fund spending, including transfers.

Question 3

Where does the $5.7 million figure come from?

Accepted Answer

The fiscal 2026 budget, adopted in September 2025, planned to use $5,739,049 from reserves to balance. City staff showed the same figure again in the July 28, 2026 budget presentation. A planned use is a budget line. In each of the last two audited years, the city budgeted a reserve draw and ended the year with more in the General Fund instead. Fiscal 2024: the final budget listed a use of fund balance of $9,985,002. The audit shows no actual use, and the General Fund balance grew by $3,082,191, to $64.7 million. Fiscal 2025: the budget listed a use of fund balance of $9,484,798. The audit shows no actual use, and the General Fund balance grew by $667,692, to $65.3 million. Fiscal 2026 ended September 30, 2026. Its audit is not out yet, so the actual result is not known.

Question 4

What happened in September?

Accepted Answer

In the city's September records, the reserve figure closest to the text's $6.5 million is a planned transfer in the fiscal 2027 budget. Fiscal 2027 runs from October 1, 2026, to September 30, 2027. The transfer is planned for that year's fire-rescue costs. The budget presented for the September 28 final hearing directs a transfer of $6,834,435 from General Fund reserves to the Fire and Rescue Fund "to support the operations of Fire and Rescue for FY2026-2027". City staff had proposed raising the fire assessment from $278 to $650 a year for a single-family home, and from $672 to $976 for multi-family. On September 14, Mayor Borgelin moved to reject the increase and keep the current rate. The motion passed 3-2. In the final budget book, fire assessment revenue is $6,624,021 instead of the $12,510,665 the higher rate would have raised. The General Fund transfer to fire rises from $1,162,196 to $6,834,435. The book lists $5,672,239 in planned reserve use for fiscal 2027 and notes that the General Fund "will be transferring $6,834,435 to Fire". So the reserve use in the fiscal 2027 budget is what kept the fire assessment at $278 instead of $650 for single-family homes. The budget ordinance bars any further use of General Fund unrestricted reserves during the year "except for emergency purposes".

Question 5

What about fees?

Accepted Answer

These are the fiscal 2027 rates in the final budget book. The fire assessment is $278 for a single-family home, unchanged. The stormwater fee is $140 for a single-family home, unchanged. Staff had proposed $200 per equivalent residential unit. The solid waste fee rises from $499 to $537. Staff had proposed $575. The city tax rate is 7.40 mills, the same rate as every year since fiscal 2018. Staff had proposed 7.65 mills. On September 14, the mayor moved to keep 7.40 mills, and the vote was unanimous on first reading.

Question 6

Is this final?

Accepted Answer

The commission held its final budget hearing on September 28, 2026. The city has not posted those minutes yet. The figures above come from the final budget book and ordinance presented at that hearing. We will update this page when the minutes are posted.

Question 7

Where can I read the city's financial documents?

Accepted Answer

The city posts its financial documents online. The two audits, the July 28 budget presentation, the final budget book, the budget ordinance, the draft minutes of the September 14 hearing and the city's budgets page are linked below.

North Lauderdale reserves: what the city records show