RESOLUTION 92-20453 RESOLUTION NO. 92-20453
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF MIAMI BEACH,
FLORIDA, PROVIDING FOR THE FIRST AMENDMENT TO FY 1991/92 BUDGETS FOR
THE GENERAL FUND, THE ENTERPRISE FUNDS AND THE INTERNAL SERVICE
FUNDS; MAKING PROVISIONS FOR: 1) PRIOR YEAR'S ENCUMBRANCES; 2)
REALLOCATION OF APPROPRIATIONS FOR THE ESTABLISHMENT OF AN EMERGENCY
911 EXPENDITURE ACCOUNT; 3) FRINGE BENEFIT REALLOCATION; 4) STUDY
FOR A CONVENTION CENTER HOTEL AND HISTORIC DISTRICT REDEVELOPMENT
AREA EXPANSION; 5) VIDEO PRODUCTIONS AND RELATED PROMOTIONS; 6)
POLICE DEPARTMENT OVERTIME EXPENDITURES; AND 7) PLANNING AND ZONING
ADVERTISING REQUIREMENT FOR THE COMPREHENSIVE PLAN; AND PROVIDING
FOR INCREASED REVENUES AS NECESSARY.
WHEREAS, State statutes and accounting practices require reappropriation
of funds for prior year's encumbrances and such actions are necessary for $68,625
to the General Operating budget, $55,680 to the Parking Enterprise Fund, $7,021
to the Communications and $30,894 to the Mechanical Maintenance Internal Service
Funds with necessary funding being available in the reserved fund balance of the
General Fund, and from retained earnings in the Parking Enterprise Fund and the
Communications and Mechanical Maintenance Internal Service Funds; and,
WHEREAS, Florida Statute 365. 171 , the entitled "Emergency Telephone Act" ,
require the separate accounting of all revenues and expenditures related to the
Act; and,
WHEREAS, in order to comply with this requirement, it is necessary to
establish a "E-911" Unclassified account with appropriations in the amount of
$372,000 to be reallocated from the Police Department; and
WHEREAS, in order to reflect the true cost of departmental operations it
is necessary to reallocate the appropriation of fringe benefits within certain
departments; and,
WHEREAS, an appropriation of $150,000 is necessary to initiate and complete
the studies authorized and required for the Convention Center Hotel and Historic
District Redevelopment expansion with funding to be provided from Resort Tax
revenues; and,
WHEREAS, it is necessary to increase the Special Projects account by
$30,000 to provide for costs related to the production and promotion of "Miami
Beach" video programs, photography and printed material with funding to be
provided from Resort Tax revenues; and,
WHEREAS, the budget for the Police Department require an increase of
$89,774 to offset projected overtime expenditures with funding provided from
salary reimbursements in a similar amount; and,
WHEREAS, stringent Statutory advertising requirements related to the
Comprehensive Plan require additional funding with funding in the amount of
$11 ,465 being provided from a completed Comprehensive Planning grant.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, that the City Commission of the City of Miami Beach hereby
amends the FY 1991/92 budgets for the General Fund, Enterprise Funds and Internal
Service Funds; increasing appropriations by $349,864 in the General Fund;
increasing the Parking Enterprise Fund by $55,680, and increasing budgets for the
Communications and Mechanical Maintenance Internal Service Funds by $7,021 and
$30,894, respectively, with corresponding increases in revenues as herein
summarized and set forth below.
FY 1991/92 Increase/ FY 1991/92
GENERAL FUND Adopted Budget (Decrease) Amended Budget
OPERATING REVENUES
Taxes $51 ,643,737 $ 0 $51 ,643,737
Licenses and Permits 4,555,300 0 4,555,300
Intergovernmental 7,718,624 0 7,718,624
Charges for Service 792,367 0 792,367
Fines and Forfeits 2,428,000 0 2,428,000
Interest 2,500,000 0 2,500,000
Rents and Leases 1 , 123,221 0 1 , 123,221
Miscellaneous 5,526,883 101 ,239 5,628, 122
Other 500,000 180,000 680,000
Fund balance 0 68,625 68,625
Subtotal $76,788, 132 $ 349,864 $77, 137,996
GENERAL OBLIGATION
DEBT SERVICE
Ad Valorem Taxes $ 8,402,482 $ 0 $ 8,402,482
Fund Balance 3,563,496 0 3,563,496
Subtotal $11 ,965,978 $ 0 $11 ,965,978
Total Revenues $88,754, 110 $ 349,864 $89, 103,974
APPROPRIATIONS
Mayor $ 457,557 $ 1 ,300 $ 458,857
City Manager 1 ,394, 793 (11 , 164) 1 ,383,629
Bass Museum 459,545 0 459,545
Beach Patrol 2,705,852 0 2,705,852
Building 1 ,280,617 0 1 ,280,617
City Clerk 670,991 6,858 677,849
Computers 1 ,466,658 (19,042) 1 ,447,616
Convention Center - TOPA 375,340 0 375,340
Economic Development 480,320 58, 173 538,493
Finance 1,595,411 0 1 ,595,411
Fire 15,855,344 0 15,855,344
Historic Preservation 279,488 0 279,488
Legal 1 , 184,690 0 1 , 184,690
Management and Budget 648,601 0 648,601
Parking Enforcement 767,869 0 767,869
Parks and Recreation 5,931 ,094 0 5,931 ,094
Personnel 1 ,018,795 0 1 ,018,795
Planning 705,540 11 ,465 717,005
Police 28,555,833 (282,226) 28,273,607
Public Works 2,262,355 0 2,262,355
Purchasing 458,087 0 458,087
Warehouse 166,568 0 166,568
Unclassified Accounts 8,066,784 584,500 8,651 ,284
Subtotal $76,788, 132 $ 349,864 $77, 137,996
GENERAL OBLIGATION
DEBT SERVICE
Debt Service $11 ,965,978 $ 0 $11 ,965,978
Subtotal $11 ,965,978 $ 0 $11 ,965,978
Total General Fund $88,754, 110 $ 349,864 $89, 103,974
%
PARKING ENTERPRISE FUND $5,628,491 $ 55,680 $5,684, 171
INTERNAL SERVICE FUNDS
Communications $1 ,665,458 $ 7,021 $1 ,672,479
Mechanical Maintenance $4,017,925 $ 30,894 $4,048,819
PASSED and ADOPTED this 19th day of February, 992.
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MTV
Attest by:
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City Clerk
Form Approved:
14—City Attorney 2/27172,....
Funding Approved:
11 L
M./agement and :udget
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CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH FLORIDA 33139
OFFICE OF THE CITY MANAGER TELEPHONE: (305) 673-7010
FAX: (305) 673-7782
COMMISSION MEMORANDUM NO. 944.1 '
DATE: February 19, 1992
TO: Mayor Seymour Gelber and
Members of the City Commission
FROM: Carla Bernabei Talarico
City Manager
SUBJECT: A RESOLUTION PROVIDING FOR THE FIRST AMENDMENT TO THE FY 1991/92
BUDGETS FOR THE GENERAL FUND,THE ENTERPRISE FUNDS AND THE INTERNAL
SERVICE FUNDS.
The attached resolution provides for the first amendment to the FY 1991/92
General Fund budget as follows:
GENERAL FUND
1 . PRIOR YEAR'S ENCUMBRANCES - $74,825
Prior year's encumbrances result from purchase orders which were issued
during FY 1990/91 but for which delivery of goods or services and payment
will be made during FY 1991/92. In order to effectively account for the
receipt and payment for such goods and services, state statutes and
accounting practices require that the necessary funds be encumbered in the
prior year and then be reappropriated in the current fiscal year.
At present, there are prior year's encumbrances for various departments,
valued at $74,825 for which funding must be reappropriated during the
current fiscal year. The necessary funding, as required by accounting
practices, been reserved in the General Funds Reserved Fund Balance.
This action has no material impact on the FY 1991/92 General Fund Budget
nor the General Fund Balance.
2. E-911 EXPENDITURE ACCOUNTING
A recent amendment to Florida Statue 365. 171 , entitled "Emergency
Telephone Act" , now requires separate accounting for all revenues received
from the E-911 service enhancement fee and all related expenditures .
Estimated revenues of $372,000 are currently accounted for in the General
Fund budget; however, appropriations for expenditures are commingled in
the Police Department' s budget. In order to comply with State statute, it
is necessary to reallocate $372,000 in appropriations and expenditures
from the Police Department into a new Unclassified account. This change
will be retroactive to October 1, 1991 .
This action has no material impact of the FY 1991/92 General Fund Budget
nor the Fund Balance.
AGENDA
ITEM 7 ,1;
DATE A2 14 94' Pa--
FY 1991/92 Budget Amendment
February 19, 1992
Page -2-
3.
2-
3. FRINGE BENEFIT REALLOCATION
Expenditures for fringe benefits' are allocated to departmental budgets
based on the number of employees and amount of salaries that are expected
to be paid. This process is necessary to accurately reflect the operating
costs for departments.
Reallocation of appropriations in certain departments are necessary to
accomplish this requirement and are as follows:
A. Office of the City Manager. Reduction of $27, 188 in the required
Pension contribution allocation.
B. Computers and Communication. Reduction of $27, 185 in the required
Pension contribution allocation.
C. Economic and Community Development. Increase of $54,373 in required
Pension and Group Insurance allocation in order to provide a cash
match for HRS Grant Funds.
This action has no material impact of the FY 1991/92 General Fund Budget
nor the Fund Balance.
4. CONVENTION CENTER HOTEL AND HISTORIC DISTRICT EXPANSION - $150,000
A new appropriation of $150,000 is necessary to initiate and complete
those studies that will be authorized as part of the Convention Center
Hotel and Historic District expansion for determination of a redevelopment
project area.
Funding in the amount of $150,000 is available and will be provided from
unappropriated Resort Taxes.
5. VIDEO PRODUCTIONS AND RELATED PROMOTIONS - $30,000
An increased appropriation of $30,000 to the Special Project account is
required to fund previously unbudgeted costs related to production and
promotion of "Miami Beach" related video programs, photography and printed
material ; further, additional funding is required to initiate the
broadcast of City Commission meetings.
Funding in the amount of $30,000 is available and will be provided from
unappropriated Resort Taxes.
6. POLICE DEPARTMENT - $89,774
An increase in appropriation of $89,774 to the Police Department' s budget
is required to offset increases in overtime expenditures projected for the
current fiscal year.
Funding in the amount of $89,774 'is available from a salary reimbursement
to the Miami Beach Police Department from the Miami High Intensity Drug
Trafficking Area (HIDTA) program. These funds have been deposited into
the General Fund.
7. PLANNING AND ZONING - $11 ,465
An increase in appropriation is necessary to fund unbudgeted costs for the
stringent advertising requirements established by the State as part of the
adoption process for Comprehensive Plan.
Funding in the amount of $11 ,465 is available from a completed State
Comprehensive Planning Grant. The project has been closed and fund
balance transferred to the General Fund.
FY 1991/92 Budget Amendment
February 19, 1992
Page -3-
ENTERPRISE
3-
ENTERPRISE FUNDS
1 . PARKING - $55,680
Reappropriation of $55,680 from Retained Earnings for prior year' s
encumbrances.
INTERNAL SERVICE FUNDS
1 . COMMUNICATIONS - $7,021
Reappropriation of $7,021 from Retained Earnings for prior year's
encumbrances.
2. MECHANICAL MAINTENANCE - $30,894
Reappropriation of $30,894 from Retained Earnings for prior year' s
encumbrances.
ADMINISTRATION RECOMMENDATION
The Administration recommends that the City Commission adopt the attached
resolution providing for the first amendment to the FY 1991/92 budgets for the
General Fund, the Enterprise Funds and the Internal Service Funds.
PFL:me
IARL
RESOLUTION NO. 92-20453
Providing for the first amendment to FY
1991/92 budgets for the general fund, the
enterprise funds and the internal service
funds; making provisions for: 1) prior
11* ears encumbrances;
year's 2)reallocation of
appropriations for the establishment of
an emergency 911 expenditure account;
'' ' 3)Fringe benefit reallocation; 4)study for
Convention Center Hotel and Historic
District redevlopment area expansion;
5)Video productions and related promotions;
1;::mm•mo
6)Police Department overtime expenditures;
and 7)Planning and Zoning advertising
requirement for the Comprehensive Plan;
and providing for increased revenues as
necessary.
Lumanimm
•
MINIPMEMPENSID