2002-24838 Reso
RESOLUTION NO. 2002-24838
A RESOLUTION OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING
THE FIRST AMENDMENT TO THE GENERAL, ENTER-
PRISE, AND INTERNAL SERVICE FUNDS FISCAL YEAR
(FY) 2001/2002 BUDGETS TO APPROPRIATE PRIOR YEAR
ENCUMBRANCES AND AMEND CERTAIN BUDGETS IN
THE GENERAL FUND.
WHEREAS, municipal budgeting practices require reappropriation of prior
year (FY 2000/2001) outstanding encumbrances; and
WHEREAS, the Administration has performed a detailed review to determine
if an increase in departmental appropriation is required to compensate for prior year
encumbrances; and
WHEREAS, a determination has been made that functions within the General
Fund totaling $2,153,124, the Enterprise Fund totaling $738,964, and the Internal Service
Fund totaling $2,120,075, require increases in their respective appropriations to cover prior
year encumbrances carried forward in FY 2001/2002 that were reserved in the Designated
Fund Balance/Retained Earnings; and
WHEREAS, in addition, the five-month Budget to Actual report for the five-
months ended February 28, 2002 (included in the April 10th agenda), indicated that
functions within the General Fund require an amendment to their respective appropriation
to address projected expenditures which will exceed their departmental budget; and
WHEREAS, in order to amend certain expenditure categories within the
General Fund budget, an amendment of $240,000 is necessary to adjust certain budgets
in the General Fund, with funding from projected increased building permits.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the first amendment to
the Fiscal Year 2001/2002 General, Enterprise, and Internal Service Funds budgets is
adopted as follows:
FY 200112002 Increasel FY 2001/2002
GENERAL FUND Adopted Budget (Decrease) Amended Budget
OPERATING REVENUES
Ad Valorem Taxes $54.365.641 $54.365.641
Ad Valorem Taxes-RDA So Pointe 5.416.030 5,416.030
Ad Valorem Taxes-RDA City Center 6,418.507 6,418.507
Ad valorem Taxes-Normandy shore 54,494 54,494
Other Taxes 18,993.033 18.993.033
Licenses & Permits 9.282.700 $240,000 9.522.700
Intergovernmental 9.994.000 9.994,000
Charges for Services 2.033.400 2.033,400
Fines & Forfeits 1.633.000 1.633.000
Interest 4.662,500 4.662.500
Rents & Leases 1,406.125 1,406,125
Miscellaneous 5.267,407 5.267,407
Other 21.871,346 21.871.346
Fund Balance 0 2.153,124 2.153.124
Subtotal $141,398,183 $2.393,124 $143,791.307
DEBT SERVICE
Ad Valorem Taxes $9,768.132 $0 $9.768.132
Subtotal $9.768.132 $0 $9.768.132
Total Revenues $151,166.315 $2.393.124 $153.559,439
APPROPRIATIONS
Department/Function
Mayor & Commission $1.112,334 $1.112,334
City Manager 1.588.107 1,588.107
City Clerk 1 ,455.720 $51,952 1,507.672
Finance 2.962,943 102.503 3.065,446
Management & Budget 558,762 558.762
Human Resources 1.661.420 1.661,420
Internal Audit 349.587 349,587
Procurement 663.067 663.067
Grants Management 183,431 183,431
City Attorney 3.140,348 8.800 3.149,148
Economic Development 993.171 993,171
Building 3.753,214 247.770 4,000.984
Planning 2,203.866 14.302 2.218.168
Arts. Culture & Entertainment 534.420 534.420
Bass Museum 1.100.869 17.729 1.118.598
Neighborhood Service 3.119.675 22,489 3.142.164
Parks & Recreation 17,325,466 971.756 18,297,222
Public Works 5.021,467 147.725 5,169.192
Capital Improvement Program 1.807.257 75,126 1.882.383
Fire 23.772.675 129.711 23.902.386
Police 48.783.034 52.942 48,835.976
Citywide Accounts 6.522.813 550,319 7.073,132
Citywide Accts-RDA So Pointe 5,416,030 5,416,030
Citywide Accts-RDA City Center 6,418,507 6,418,507
Operating Contingency 950,000 950.000
Subtotal $141,398.183 $2,393.124 $143.791,307
DEBT SERVICE
Debt Service $9,768,132 $0 $9.768,132
Subtotal $9,768,132 $0 $9.768,132
Total General Fund $151,166,315 $2,393.124 $153.559,439
ENTERPRISE FUNDS
APPROPRIATIONS
Convention Center $13,840,495 $13,840,495
Parking 19,250,202 19,250,202
Sanitation 5,660,865 5,660.865
Sewer Operations 27,608,000 $410,921 28,018.921
Stormwater 5,446,150 5,446.150
Water Operations 18,519,500 328,043 18,847.543
Total Enterprise Funds $90,325,212 $738,964 $91,064.176
INTERNAL SREVICE FUNDS
APPROPRIATIONS
Central Services $690,003 $690,003
Information technology 9.165,685 $1,376,016 10,541,701
Fleet Management 5.516,431 516,216 6,032,647
Property management 6.180,601 227,843 6,408,444
Risk Management 13,045,839 13,045,839
Total Internal Service Funds $34.598,559 $2,120,075 $36,718,634
TOTAL ALL FUNDS $276,090,086 $5,252,163 $281,342,249
PASSED and ADOPTED this 8th day of May, 2002.
JX:r ~~
CITY LERK
APPROVED /IS TO
FORM & LANGUAGE
& FOR EXECUTION
NT AND BUDGET
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CITY OF MIAMI BEACH
COMMISSION ITEM SUMMARY
m
Condensed Title:
Adopt the first amendment to the General, Enterprise, and Internal Service Funds Fiscal Year (FY)
2001/2002 Budgets to appropriate prior year encumbrances and amend certain budgets in the General
Fund.
Issue:
I Whether to adopt the amendment?
Item Summary/Recommendation:
Adopt the resolution to amend the General, Enterprise, and Internal Service Funds budgets.
Advisory Board Recommendation:
IN/A
Financial Information:
Amount to be expended:
Source of
Funds:
0/6
Finance Dept.
738.964
General Fund - Fund Balance
Reserve for encumbrances, and
Building Permit revenues.
Enterprise Fund - Retained
Earnings.
Internal Service Fund - Retained
Earnings.
$2,120,075
$5,252,163
AGENDA ITEM
DATE
C7J
5-g--D.;J...,
CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
www.ci.miami-beach.fl.us
COMMISSION MEMORANDUM
From:
Mayor David Dermer and
Members of the City Commission
Jorge M. Gonzalez ,/
City Manager ~ rtfl"7 0
"
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, ADOPTING THE FIRST AMENDMENT TO
THE GENERAL, ENTERPRISE, AND INTERNAL SERVICE FUNDS
FISCAL YEAR (FY) 2001/2002 BUDGETS TO APPROPRIATE PRIOR
YEAR ENCUMBRANCES AND AMEND CERTAIN BUDGETS IN THE
GENERAL FUND.
Date: May 8, 2002
To:
Subject:
ADMINISTRA TION RECOMMENDATION
Adopt the Resolution.
ANALYSIS
The first amendment to the General, Enterprise, and Internal Service Funds FY 2001/2002
budgets, appropriates funds to cover prior year encumbrances and amends certain
budgets in the General Fund.
A detailed review was performed to identify all outstanding prior year (PY) encumbrances
that will require a carry forward of their funding from FY 2000/2001 to FY 2001/2002. This
is required because certain services and capital items were purchased during FY
2000/2001 with FY 2000/2001 budgeted funds and were paid for during FY 2001/2002.
We have identified PY encumbrances within the General Fund totaling $2,153,124,
Enterprise Fund totaling $738,964, and Internal Service Fund totaling $2,120,075 which
require a budget amendment. The source of funding for encumbrances within the General,
Enterprise and Internal Service Funds have already been recognized as a reservation of
Fund Balance/Retained Earnings and does not constitute additional expenditures or
liabilities.
Fiscal Year 2001/2002 First Budget Amendment
May 8,2002
Page 2
Details of the PY Encumbrances amendment follows:
Department
Reappropriation of
PY Encumbrances
GENERAL FUND
City Clerk
Finance
City Attorney
Building
Planning
Bass Museum
Neighborhood Svcs
Parks & Recreation
Public Works
Capitallmprov Prgm
Fire
Police
Citywide Accounts
Total
General Fund
$51,952
102,503
8,800
7,770
14,302
17,729
22,489
971,756
147,725
75,126
129,711
52,942
550,319
$2,153,124
ENTERPRISE FUNDS
Sewer Operations
Water Operations
Total
Enterprise Funds
$410,921
328,043
$738,964
INTERNAL SERVICE FUNDS
Fleet Management $516,216
Information Tech 1,376,016
Property Mgmt 227,843
Total Internal
Service Funds $2,120,075
Purpose
Capital
Professional Services, Capital
Professional Services, Operating Supplies
Professional Services, Operating Supplies
Operating Supplies, Capital
Professional Services, Operating Supplies
Professional Services, Operating Supplies, Capital
Professional Services, Operating Supplies, Capital
Operating Supplies, Capital
Professional Services, Capital
Professional Services, Operating Supplies, Capital
Professional Services, Operating Supplies
Professional Services, Operating Supplies
Operating Supplies, Capital
Operating Supplies, Capital
Capital
Professional Services, Capital
Operating Supplies, Capital
Fiscal Year 2001/2002 First Budget Amendment
May 8, 2002
Page 3
In addition, Resolution Number 94-21258 directed the Administration to provide quarterly
reports on the operating budget by comparing budget to actual, with explanations on those
revenue and expense categories and classifications which our year-end projections reveal
will be at a significant variance to budget. As noted in the Budget to Actual report for the
five-months ended February 28, 2002 (included in the April 10th agenda), the
Administration is proposing this amendment to address projected expenditures which will
exceed the adopted budget in the General Fund. Since Florida Statutes prohibit the
overexpenditure of departmental budgets and funds without Commission approval, it is
necessary to amend the appropriation for any department for which our year-end
projections indicate will exceed its budget authorization.
The Building Department's budget needs to be increased $240,000 primarily as a result
of the use of outside consultants to staff critical vacant positions as well as instituting a
new weekend inspection program to better accommodate citizens. This increase will be
funded from additional projected revenues generated from Building Permits.
Details of the increased amendment follows:
GENERAL FUND
INCREASED REVENUE APPROPRIATION
Building Permits
$240,000
INCREASED EXPENDITURE APPROPRIATION
Building
$240,000
The attached Resolution will allow the first amendment to departmental appropriations
within the General, Enterprise, and Internal Service Funds budgets to be enacted. This
action is necessary to comply with Florida Statutes which stipulate that we may not expend
more than our appropriations provide.
The Administration recommends that the Mayor and City Commission adopt the first
amendment to the FY 2001/2002 Budget.
J G:PDW:0ft