November 18, 2016 Special Commission Agenda
Mayor Philip Levine and Members of the City Commission
Jimmy L. Morales, City Manager
November 18, 2016
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, ADOPTING THE SIXTH AMENDMENT TO THE
GENERAL FUND, ENTERPRISE FUND, INTERNAL SERVICE FUND, AND
SPECIAL REVENUE FUND BUDGETS FOR FISCAL YEAR (FY) 2015/16.
ADMINISTRATION RECOMMENDATION
Adopt the resolution amending the FY 2015/16 General Fund, Enterprise Funds, Internal
Service Funds, and Special Revenue Funds budgets.
COMPLIANCE WITH FLORIDA STATUTES
The First Amendment to the General Fund, Enterprise Funds, Internal Service Funds, and
Special Revenue Funds budgets for FY 2015/16 was approved on December 8, 2015, by
resolution 2015-29221. The Second Amendment was approved on January 13, 2016, by
resolution 2016-29263. The Third Amendment was approved on March 9, 2016, by resolution
2016-29315. The Fourth Amendment was approved on May 11, 2016, by resolution 2016-
29398. The Fifth Amendment was approved on July 13, 2016 by resolution # 2016-29490.
be adopted in the same manner as the original budget.
Per Florida Statute 166.241, the City has 60 days following the end of the fiscal year to amend a
budget for that year. Proposed budget amendments represent the budget amendment required
by state law for funds, departments, or accounts that exceed their appropriated authority.
Based on a detailed analysis comparing third quarter FY 2014/15 actual expenditures to budget
which were distributed separately via Letter to Commission (LTC), all expenditures are within
FY2015/16 amended budgets per their appropriated authority. The only exceptions are listed
below and require a budget amendment per Florida Statute.
General Fund: Police, Fire, and the Department of Emergency Management
Special Revenue Funds: Normandy Shores
It should be noted that actual expenditures to date are preliminary in nature due to the fact that
Sixth Amendment to the FY 2015/16 General Fund, Enterprise, Internal Service and Special Revenue Funds Budgets
Page 2
mprehensive Annual Financial Report
(CAFR) For the Year Ended September 30, 2016, usually available in May and the External
-end entries to
date and adjusted for pending entries where appropriate.
PROPOSED AMENDMENTS TO THE GENERAL FUND
Preliminary year-end actual expenditures show that the following departments are projected to
exceed their amended budget. This variance is made up from savings in several department
budgets. The following departments require budget amendments.
Police
The department is preliminarily estimated to be above the amended budget by
approximately $311,000. The variance is primarily due to increased usage of Police
overtime and includes an allowance for expenditures that may post as the year-end
numbers are further finalized.
Police
Variance
Projected v Amended
Amended BudgetProjectedBudget% Over / (Under)
Expenditures$ 99,989,000$ 100,300,000$ 311,0000.3%
Fire
The department is projected to be $2.7 million above the amended budget primarily
due to personnel services costs being under budgeted for the fiscal year 2015/16. During
the budget development process, a salary projection model in the Eden financial system
was utilized to project personnel services costs, which included salaries and benefits for
both classified and unclassified personnel. The budget also includes an allowance for
expenditures that may post as the year-end numbers are further finalized.
Fire
Variance
Projected v Amended
Amended BudgetProjectedBudget% Over / (Under)
Expenditures$ 62,844,000$ 65,558,000$ 2,714,000 4.3%
Emergency Management
This account is preliminarily estimated to be above the
amended budget by approximately $347,000. This is primarily due to increases in
professional services resulting from augmentation of the E-911 call center in the
ublic Safety Communications Unit (PSCU), as well as increased overtime
usage for training of call takers and dispatchers driven by filling positions that have been
vacant for an extended period of time. The budget also includes an allowance for
expenditures that may post as the year-end numbers are further finalized.
Emergency Management
Variance
Projected v Amended
Amended BudgetProjectedBudget% Over / (Under)
Expenditures$ 9,218,000 $ 9,565,000 $ 347,0003.8%
PROPOSED AMENDMENT TO THE SPECIAL REVENUE FUNDS
The City of Miami Beach currently offers certain programs and activities not supported through
the general operating budget, but by outside agency grants and self-supporting user fee
Sixth Amendment to the FY 2015/16 General Fund, Enterprise, Internal Service and Special Revenue Funds Budgets
Page 3
programs. These Special Revenue Fund Budgets include:
Resort Tax Fund;
7th Street Garage Operations;
5th & Alton Garage Operations;
Art in Public Places;
Tourism and Hospitality Scholarship Program;
Green/Sustainability Fund;
Waste Hauler Additional Services and Public Benefit Contribution Fund;
Education Compact Fund;
Red Light Camera Fund;
Emergency 911 Fund;
Information and Communications Technology Fund;
Concurrency Mitigation Fund;
Miami Beach Cultural Arts Council;
Police Special Revenue Account;
Police Confiscation Trust Funds (Federal and State); and
Police Training and School Resources Fund
Residential Housing
Normandy Shores
Transportation Fund
All special revenue funds are projected to be at or under the amended budget, except for the
Normandy Shores budget, which is projected to be over budget by $13,000, primarily due to
repairs and maintenance.
Special Revenue Fund Above/(Below)
Amended Budget
Normandy Shores $13,000
CONCLUSION
The resolution amending FY 2015/16 budgets will allow amendments to the General Fund, and
Special Revenue Fund budgets to be enacted. This action is necessary to comply with Florida
Statute 166.241, which stipulates that the City has 60 days following the end of the fiscal year to
amend a budget for that year.
JLM/CGR
Sixth Amendment to the FY 2015/16 General Fund, Enterprise, Internal Service and Special Revenue Funds Budgets
Page 4
SCHEDULE A
FY 2015/16 6th Budget FY 2015/16
GENERAL FUND
Amended Budget Amendment Revised Budget
REVENUES
Operating Revenues
Ad Valorem Taxes$ 140,446,000$ 140,446,000
Ad Valorem Taxes- S Pte Costs$ - $ -
Ad Valorem Cap. Renewal & Replacement$ 2,716,000$ 2,716,000
Ad Valorem Taxes- Normandy Shores$ 147,000 $ 147,000
Other Taxes$ 23,940,000 $ 23,940,000
Licenses and Permits$ 29,558,000 $ 29,558,000
Intergovernmental$ 11,037,000 $ 11,037,000
Charges for Services$ 12,046,000 $ 12,046,000
Fines & Forfeits$ 2,157,000$ 2,157,000
Rents and Leases$ 6,384,000$ 6,384,000
Miscellaneous$ 12,588,000 $ 12,588,000
Resort Tax Contribution$ 36,609,000 $ 36,609,000
Other$ 22,926,000 $ 22,926,000
Fund Balance/ Retained Earnings$ 5,857,000$ 5,857,000
Total General Fund$ 306,411,000$ - $ 306,411,000
FY 2015/16 6th Budget FY 2015/16
Amended Budget Amendment Revised Budget
APPROPRIATIONS
Department
Mayor and Commission$ 2,199,000$ 2,199,000
City Manager$ 3,809,000$ 3,809,000
Communications$ 1,748,000$ 1,748,000
Budget & Performance Improvement$ 2,435,000$ 2,435,000
Org Dev & Performance Initiative$ 603,000 $ 603,000
Finance$ 5,435,000$ 5,435,000
Procurement$ 2,114,000$ 2,114,000
Human Resources/Labor Relations$ 2,721,000$ 2,721,000
City Clerk$ 1,455,000$ 1,455,000
City Attorney$ 5,282,000$ 5,282,000
Housing & Comm. Development$ 2,674,000$ 2,674,000
Building$ 14,643,000 $ 14,643,000
Code Compliance$ 6,118,000$ 6,118,000
Planning$ 4,274,000$ 4,274,000
Tourism, Culture, and Econ. Development$ 3,936,000$ 3,936,000
Parks & Recreation$ 30,812,000 $ (800,000)$ 30,012,000
Public Works$ 14,143,000 $ (800,000)$ 13,343,000
Capital Improvement Projects$ 4,945,000$ 4,945,000
Police$ 99,989,000 $ 311,000 $ 100,300,000
Fire$ 62,844,000 $ 2,714,000$ 65,558,000
Emergency Management$ 9,218,000$ 347,000 $ 9,565,000
Citywide Accounts-Other$ 12,261,000 $ (1,772,000)$ 10,489,000
Citywide Accounts-Operating Contingency$ 2,093,000$ 2,093,000
Citywide Accounts-Normandy Shores$ 226,000 $ 226,000
Subtotal General Fund$ 295,977,000$ - $ 295,977,000
TRANSFERS
Capital Renewal & Replacement$ 2,716,000$ 2,716,000
Capital Investement Upkeep Account$ 315,000 $ 315,000
Info & Comm Technology Fund$ 395,000 $ 395,000
Pay-As-You-Go Capital Fund$ 2,400,000$ 2,400,000
Capital Reserve Fund$ 2,000,000$ 2,000,000
Reserve - Public Safety Radio System$ 500,000 $ 500,000
Building Reserve$ 2,108,000$ 2,108,000
Subtotal Transfers$ 10,434,000 $ - $ 10,434,000
Total General Fund$ 306,411,000$ - $ 306,411,000
Sixth Amendment to the FY 2015/16 General Fund, Enterprise, Internal Service and Special Revenue Funds Budgets
Page 5
FY 2015/16 6th Budget FY 2015/16
ENTERPRISE FUNDS
Amended Budget Amendment Revised Budget
REVENUE/APPROPRIATIONS
Convention Center$ 10,737,000 $ 10,737,000
Parking$ 79,452,000 $ 79,452,000
Sanitation$ 21,177,000 $ 21,177,000
Sewer Operations$ 48,069,000 $ 48,069,000
Stormwater Operations$ 23,457,000 $ 23,457,000
Water Operations$ 35,017,000 $ 35,017,000
Total Enterprise Funds$ 217,909,000$ - $ 217,909,000
FY 2015/16 6th Budget FY 2015/16
INTERNAL SERVICE FUNDS
Amended Budget Amendment Revised Budget
REVENUE/APPROPRIATIONS
Central Services$ 967,000 $ 967,000
Fleet Management$ 10,470,000 $ 10,470,000
Information Technology$ 16,277,000 $ 16,277,000
Property Management$ 9,557,000$ 9,557,000
Risk Management$ 15,699,000 $ 15,699,000
Medical and Dental Insurance$ 28,961,000 $ 28,961,000
Total Internal Service Funds$ 81,931,000 $ - $ 81,931,000
FY 2015/16 6th Budget FY 2015/16
SPECIAL REVENUE FUNDS
Amended Budget Amendment Revised Budget
REVENUE/APPROPRIATIONS
Resort Tax$ 79,934,000 $ 79,934,000
Transportation$ 9,812,000$ 9,812,000
People's Transportation Plan Fund$ 3,990,000$ 3,990,000
7th Street Garage$ 2,795,000$ 2,795,000
5th & Alton Garage$ 812,000 $ 812,000
Art In Public Places$ 340,000 $ 340,000
Tourism and Hospitality Scholarship Prgm$ 174,000 $ 174,000
Information and Communitation Tech Fund$ 395,000 $ 395,000
Education Compact$ 107,000 $ 107,000
Green/Sustainability Funds$ 399,000 $ 399,000
Residential Housing$ 773,000 $ 773,000
Red Light Camera Fund$ 1,416,000$ 1,416,000
E-911 Fund$ 398,000 $ 398,000
Cultural Arts Council$ 1,478,000$ 1,478,000
Normandy Shores$ 226,000 $ 13,000$ 239,000
Tree Preservation$ 111,674 $ 111,674
Police Confiscation Trust - Federal$ 454,000 $ 454,000
Police Confiscation Trust - State$ 532,000 $ 532,000
Police Special Revenue$ 75,000$ 75,000
Police Training$ 41,000$ 41,000
Police Crash Report Sales$ 30,000$ 30,000
Waste Haulers Add Serv & Public Benefit$ 105,000 $ 105,000
Total Special Revenue Funds$ 104,397,674$ 13,000$ 104,410,674
Mayor Philip Levine and Members of the City Commission
Jimmy L. Morales, City Manager
November 18, 2016
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, ADOPTING THE FIRST AMENDMENT TO THE
GENERAL FUND, ENTERPRISE FUND, INTERNAL SERVICE FUND AND
SPECIAL REVENUE FUND BUDGETS FOR FISCAL YEAR (FY) 2016/17
ADMINISTRATION RECOMMENDATION
Adopt the resolution amending the FY 2016/17 General Fund, Enterprise Funds, Internal
Service Funds, and Special Revenue Funds budgets.
KEY INTENDED OUTCOME SUPPORTED
Ensure expenditure trends are sustainable over the long term.
GENERAL FUND ANALYSIS
The preliminary year-end analysis for FY 2015/16 shows that the General Fund has a
preliminary operating budget surplus of $4.5 million or 1.5 percent of the amended General
Fund operating budget. The detailed year-end analysis will be distributed by LTC on the
second week of December.
FY15/16 General Fund Budget
Adopted Budget as
amended through Preliminary FY 2015/16
November, 2016Year-EndDifference
Revenues$ 306,411,000$ 301,576,000$ (4,835,000)
Expenditures$ 306,411,000$ 297,018,000$ (9,393,000)
Surplus/(Deficit)$ 4,558,000
The Cityrequire that an 11 percent Emergency Reserve is funded in the
General Fund and recommends that an additional 6 percent of optional Emergency
Reserves are also funded. As of the end of FY 2015/16, the Emergency Reserve totaled
15.8 percent.
General Fund
Position at 9-30-15Requirement at 9-30-16DifferencePercent
11% Required Reserve$ 30,917,577$ 33,147,827$ (2,230,250) 10.3%
6% Optional Reserve$ 16,554,324$ 18,021,240$ (1,466,916) 5.5%
First Amendment to the FY 16/17 General Fund, Enterprise, Internal Service, and Special Revenue Funds Budgets
Page 2
Allocating $2,230,250 of the year-end surplus will keep the 11 percent Emergency Reserves
fully funded to match the proportional growth in the General Fund budget during FY 2015/16.
propriation is
necessary in this budget amendment.
-time revenues (such as the year-end surplus)
must be used for non-recurring expenses, and that at least half of the annual year-end
recommends that the Capital Reserve transfer requirement be waived and instead allocate
funds to the 6 percent optional reserve.
Of the $4.5 million surplus, it is proposed to roll-over $851,000 into FY 2016/17 to cover
purchase orders that were encumbered, but not spent during FY 2015/16 due to timing
issues between fiscal years.
Similarly, it is proposed to roll-over $241,000 for projects that were budgeted, but not
completed during FY 2015/16, to carry forward the appropriation for these projects into FY
2016/17.
The remainder of the year-end funds, $1,235,750, are proposed to be added to the 6
percent of optional Emergency Reserves.
General Fund - Reserve Proposal
Position at 9-30-15Funding ProposalTotalFunded Percent
11% Required Reserve$ 30,917,577$ 2,230,250 $ 33,147,82711.0%
6% Optional Reserve$ 16,554,324$ 1,235,750 $ 17,790,0745.9%
The following tables summarize the proposed changes in appropriations to the General
Fund:
Projected Surplus $ 4,558,000
(excluding non-cash impact of losses on investments)
Changes in Expenditure Appropriations
Reserve - Encumbrances 851,000
Reserve - Set Aside for FY 2015/16 Projects in FY 2016/17 241,000
Reserve - Contribution for 11% Required Emergency Reserves 2,230,250
Reserve - Contribution for 6% Optional Emergency Reserves 1,235,750
Revised Net Surplus$ -
First Amendment to the FY 16/17 General Fund, Enterprise, Internal Service, and Special Revenue Funds Budgets
Page 3
FY 2016/17 Carryforward Carryforward FY 2016/17
GENERAL FUNDAdopted Encumbrances Appropriations Other Amended
Budget from FY 2015/16 from FY 2015/16 Budget
REVENUES
Operating Revenues
Ad Valorem Taxes$ 159,950,000 $ 159,950,000
Ad Valorem Taxes- S Pte Costs$ -$ -
Ad Valorem Cap. Renewal & Replacement$ 662,000$ 662,000
Ad Valorem Taxes- Normandy Shores$ 169,000$ 169,000
Other Taxes$ 23,732,000$ 23,732,000
Licenses and Permits$ 30,348,000$ 30,348,000
Intergovernmental$ 11,439,000$ 11,439,000
Charges for Services$ 12,174,000$ 12,174,000
Fines & Forfeits $ 1,799,000 $ 1,799,000
Rents and Leases$ 6,426,000$ 6,426,000
Miscellaneous$ 12,575,000$ 12,575,000
Resort Tax Contribution$ 37,609,000$ 37,609,000
Other$ 20,369,000$ 20,369,000
Fund Balance/ Retained Earnings$ - 851,000 241,000$ 1,092,000
Total General Fund$ 317,252,000 $ 851,000$ 241,000$ - $ 318,344,000
FY 2016/17 Carryforward Carryforward FY 2016/17
Adopted Encumbrances Appropriations Other Amended
Budget from FY 2015/16 from FY 2015/16 Budget
APPROPRIATIONS
Department
Mayor and Commission$ 2,093,000$ 2,093,000
City Manager$ 3,625,000 5,000$ 3,630,000
Communications$ 1,995,000$ 1,995,000
Budget & Performance Improvement$ 2,499,000 159,000$ 2,658,000
Org Dev & Performance Initiative$ 629,000$ 629,000
Finance$ 5,746,000 45,000 $ 5,791,000
Procurement$ 2,258,000 30,000 $ 2,288,000
Human Resources/Labor Relations$ 2,780,000$ 2,780,000
City Clerk$ 1,560,000 2,000$ 1,562,000
City Attorney$ 5,370,000$ 5,370,000
Housing & Comm. Development$ 2,798,000$ 2,798,000
Building$ 15,146,000 17,000 $ 15,163,000
Environment & Sustainability$ 1,064,000 59,000 $ 1,123,000
Code Compliance$ 5,845,000 102,000$ 5,947,000
Planning$ 4,156,000 24,000 $ 4,180,000
Tourism, Culture, and Econ. Development$ 3,680,000$ 3,680,000
Parks & Recreation$ 31,934,000$ 31,934,000
Public Works$ 14,698,000$ 14,698,000
Capital Improvement Projects$ 5,051,000$ 5,051,000
Police$ 104,470,000 259,000$ 104,729,000
Fire$ 71,938,000$ 71,938,000
Emergency Management$ 9,509,000$ 9,509,000
Citywide Accounts-Other$ 13,376,000 367,000 23,000 $ 13,766,000
Citywide Accounts-Operating Contingency$ 1,318,000$ 1,318,000
Citywide Accounts-Normandy Shores$ 257,000$ 257,000
Subtotal General Fund$ 313,795,000 $ 851,000$ 241,000$ - $ 314,887,000
TRANSFERS
Capital Renewal & Replacement$ 662,000$ 662,000
Capital Investement Upkeep Account$ -$ -
Info & Comm Technology Fund$ 395,000$ 395,000
Pay-As-You-Go Capital Fund$ 2,400,000$ 2,400,000
Capital Reserve Fund$ -$ -
Building Reserve$ -$ -
Subtotal Transfers$ 3,457,000$ -$ -$ - $ 3,457,000
Total General Fund$ 317,252,000 $ 851,000$ 241,000$ - $ 318,344,000
First Amendment to the FY 16/17 General Fund, Enterprise, Internal Service, and Special Revenue Funds Budgets
Page 4
ENTERPRISE, INTERNAL SERVICE, AND SPECIAL REVENUE FUNDS FY 2016/17
BUDGET AMENDMENT
There are $1,806,000 of encumbrances in the Enterprise Funds, $257,000 in Internal
Service Fund encumbrances, and $766,000 in Special Revenue Fund encumbrances, for
goods or services which were procured in FY 2015/16, but not yet received and expended,
which are recommended to be carried over to the respective FY 2016/17 operating budgets.
Similarly, it is proposed to carry forward appropriation of $116,000 in the Enterprise Funds,
and $3,092,000 in the Special Revenue Funds into FY 2016/17 for projects that were
budgeted, but not completed during FY 2015/16. Prior year appropriations fully fund the
encumbrances and projects.
Carryforward Carryforward FY 2016/17
FY 2016/17
ENTERPRISE FUNDSEncumbrances from Appropriations from Other Amended
Adopted Budget
FY 2015/16 FY 2015/16 Budget
REVENUE/APPROPRIATIONS
Convention Center$ 11,038,000$ 11,038,000
Parking$ 60,815,000 437,000 116,000$ 61,368,000
Sanitation$ 20,624,000 262,000 $ 20,886,000
Sewer Operations$ 54,156,000 516,000 $ 54,672,000
Stormwater Operations$ 28,334,000 198,000 $ 28,532,000
Water Operations$ 34,402,000 393,000 $ 34,795,000
Total Enterprise Funds$ 209,369,000 $ 1,806,000 $ 116,000 $ -$ 211,291,000
Carryforward Carryforward FY 2016/17
FY 2016/17
INTERNAL SERVICE FUNDSEncumbrances from Appropriations from Other Amended
Adopted Budget
FY 2015/16 FY 2015/16 Budget
REVENUE/APPROPRIATIONS
Central Services$ 1,015,000$ 1,015,000
Fleet Management$ 9,547,000 50,000$ 9,597,000
Information Technology$ 16,828,000 202,000 $ 17,030,000
Property Management$ 8,409,000$ 8,409,000
Risk Management$ 17,580,000 5,000$ 17,585,000
Medical and Dental Insurance$ 30,532,000$ 30,532,000
Total Internal Service Funds$ 83,911,000$ 257,000$ - $ -$ 84,168,000
Carryforward Carryforward FY 2016/17
FY 2016/17
SPECIAL REVENUE FUNDSEncumbrances from Appropriations from Other Amended
Adopted Budget
FY 2015/16 FY 2015/16 Budget
REVENUE/APPROPRIATIONS
Resort Tax$ 86,722,000 221,000 1,510,000$ 88,453,000
Transportation$ 10,187,000 461,000 797,000$ 11,445,000
People's Transportation Plan Fund$ 3,766,000 42,000$ 3,808,000
7th Street Garage$ 2,320,000$ 2,320,000
5th & Alton Garage$ 771,000$ 771,000
Art In Public Places$ 473,000$ 473,000
Tourism and Hospitality Scholarship Prgm$ 184,000$ 184,000
Information and Communitation Tech Fund$ 534,000 34,000 235,000$ 803,000
Education Compact$ 235,000$ 235,000
Sustainability Fund$ 350,000 30,000$ 380,000
Residential Housing$ 771,000$ 771,000
Red Light Camera Fund$ 1,516,000$ 1,516,000
E-911 Fund$ 351,000$ 351,000
Cultural Arts Council$ 1,679,000 350,000$ 2,029,000
Normandy Shores$ 257,000$ 257,000
Tree Preservation$ 90,000$ 90,000
Police Confiscation$ 336,000 8,000 170,000$ 514,000
Police Special Revenue$ 105,000$ 105,000
Police Training$ 30,000$ 30,000
Waste Haulers Add Serv & Public Benefit$ 70,000$ 70,000
Total Special Revenue Funds$ 110,747,000 $ 766,000$ 3,092,000$ -$ 114,605,000
First Amendment to the FY 16/17 General Fund, Enterprise, Internal Service, and Special Revenue Funds Budgets
Page 5
CONCLUSION
The resolution amending FY 2016/17 budgets will allow the first amendment to the
departmental appropriations within the General Fund, Enterprise Funds, Internal Service
Funds and Special Revenue Fund budgets to be enacted. This action is necessary to allow
for the funding of encumbrances for good and services procured, but not yet received and
expended at the end of FY 2015/16, as well as projects that were budgeted in FY 2015/16,
but had not been expended or encumbered. The amendment also adds $3,466,000 to the
General Fund reserves.
JLM/CGR