Resolution 2019-31080 RESOLUTION NO, 2019-31080
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, ADOPTING THE THIRD
AMENDMENT TO THE GENERAL FUND, ENTERPRISE FUNDS,
INTERNAL SERVICE FUNDS, AND SPECIAL REVENUE FUNDS
BUDGETS FOR FISCAL YEAR 2019.
WHEREAS,the budgets for the General Fund, Enterprise Funds, Internal Service Funds, and
Special Revenue Funds for Fiscal Year 2019 were adopted by the Mayor and City Commission on
September 26, 2018, through Resolution No. 2018-30512; and
WHEREAS, the First Amendment to the General Fund, Enterprise Funds, Internal Service
Funds, and Special Revenue Funds budgets for FY 2019 was adopted by the Mayor and City
Commission on November 14, 2018, through Resolution No. 2018-30608; and
WHEREAS,the Second Amendment to the General Fund, Enterprise Funds, Internal Service
Funds, and Special Revenue Funds budgets for FY 2019 was adopted by the Mayor and City
Commission on April 10, 2019, through Resolution No. 2019-30791; and
WHEREAS, Section 166.241(4), Florida Statutes, mandates that the City has 60 days
following the end of the fiscal year to amend a budget for that year and Section 166.241(4)(c), Florida
Statutes, requires that a municipality's budget amendment must be adopted in the same manner as
its original budget; and
WHEREAS, the preliminary year-end analysis for FY 2019 reveals that the General Fund
has an operating surplus of$16,391,000 based on the City's operations; and
WHEREAS, the Administration recommends that the preliminary General Fund operating
surplus for FY 2019 be allocated as set forth in this Resolution; and
WHEREAS, $1,266,000 should be set aside from the preliminary FY 2019 General Fund
surplus for encumbrances from FY 2019 for goods and/or services which had been procured, but
not received and expended at year end, and the Administration is recommending that the
foregoing amounts be carried forward to the respective FY 2020 operating budgets; and
WHEREAS, there are $3,765,000 in projects in the General Fund that were budgeted in
FY 2019 that have not yet been expended or encumbered, and the Administration is
recommending that the foregoing amounts be carried forward and spent in the respective FY 2020
operating budgets; and
WHEREAS, overall, prior year General Fund appropriations fully fund the prior year
encumbrances and projects; and.
WHEREAS, $1,268,000 should be set aside for future Building Department use, based on
the Building Department's preliminary FY 2019 surplus, which is subject to finalization of the
audited surplus, and is restricted for activities related to enforcement of the Florida Building Code,
and therefore such funds cannot be utilized to balance the rest of the General Fund budget; and
WHEREAS, $2,378,000 should be set aside to fund allowable "one-time" expenditures in
the adopted FY 2020 General Fund budget, as set forth by the City's amended and restated
financial policies, adopted by the Mayor and City Commission on September 11, 2019, through
Resolution No. 2019-30954; and
WHEREAS, the City's amended and restated financial policies provide that, in addition to
funding the increase in the required reserve for emergencies of 17% (which represents two
months of General Fund operating expenditures), the City should also maintain a reserve for
contingencies equal to 8%, which represents one additional month of General Fund operating
expenditures; and
WHEREAS, $5,315,000 should be set aside with a goal to achieve the City's target of an
additional reserve for contingencies equal to 8% of the General Fund budget, which includes the
release of$500,000 originally set aside in the FY 2016 budget to partially offset the future cost of
the Public Safety Radio Project, a project that is fully funded by the 2019 General Obligation
(G.O.) Bond program approved by the voters on November 6, 2018; and
WHEREAS, the City's amended and restated financial policies further provide that, on an
annual basis, when there exists an excess of General Fund revenues over expenses after funding
the increase in the required reserve for contingencies of 17% and additional reserve for
contingencies of 8%, the City shall strive to achieve as a goal that remaining funding be
transferred to the Capital Reserve Fund; and
WHEREAS, the Administration recommends that excess funds of $2,399,000 be carried
forward to FY 2020, which is comprised of: (i)$1,073,000 to fund the projected impact of the new
collective bargaining agreements for the Fraternal of Police (FOP) and International Association
of Firefighters (IAFF), ratified and adopted by the Mayor and City Commission mid-year of FY
2019;(ii) a. $250,000 contribution to the Homeless Trust in lieu of the Short-Term Rental funds
that were placed on hold following the Miami-Dade Circuit Court's ruling regarding the City's short-
term rental fines structure;(iii) $215,000 to provide adequate funding for ongoing maintenance
and loss-prevention activities related to the Barclay Apartments; and (iv) $861,000 set aside as
operating contingency to fund additional"one-time"studies initiated in FY 2020 from projected FY
2019 General Fund year-end surplus; and
WHEREAS, the preliminary year-end analysis for FY 2019 reveals that the Resort Tax
Fund has an operating surplus of$489,000 based on the City's operations; and
WHEREAS, the Administration recommends that the preliminary operating Resort Tax
surplus for FY 2019 be allocated as set forth in this Resolution; and
WHEREAS, $43,000 should be set aside for encumbrances from FY 2019 for goods
and/or services which had been procured, but not received and expended at year end, and the
Administration is recommending that the foregoing amounts be carried forward to the respective
FY 2020 operating budgets; and
WHEREAS, there are also $204,000 in projects that were budgeted in FY 2019 that have
not yet been expended or encumbered that the Administration is recommending be carried
forward and spent in the respective FY 2020 operating budgets; and
WHEREAS, prior year appropriations fully fund the prior year encumbrances and projects;
and
WHEREAS, $200,000 should be carried forward to fund a one-time contribution to the
Miami City Ballet in FY 2020 from FY 2019 year-end surplus, to cover the costs associated with
the Ballet Bus Program, professional company performances at the Colony Theatre, and Lincoln
Road pop up activations and classes, as recommended-by the Administration and approved by
the Mayor and City Commission on October 30, 2019; and
WHEREAS, the remaining projected surplus of $42,000 should be set aside to partially
fund $1,942,000 of allowable "one-time" expenditures in the FY 2020 Resort Tax budget, as set
forth by the City's amended and restated financial policies, adopted by the Mayor and City
Commission on September 11, 2019, through Resolution No. 2019-30954; and
WHEREAS, there are a total of$2,607,000 in Enterprise Fund encumbrances, $977,000
in Internal Service Fund encumbrances, and $1,485,000 in Special Revenue Fund encumbrances
(not including Resort Tax)from FY 2019 for goods or services that were procured in FY 2019, but
not yet received and expended, which the Administration recommends be carried over to the
respective FY 2020 operating budgets; and
WHEREAS, there are also a total of $3,102,000 in projects in the Enterprise Funds,
$631,000 in projects in the Internal Service Funds, and $1,657,000 in projects in the Special
Revenue Funds(not including Resort Tax) budgeted in FY 2019 that have not yet been expended
or encumbered, which the Administration recommends be carried forward and spent in the
respective FY 2020 operating budgets; and
WHEREAS, this budget amendment also realigns existing FY 2019 appropriations of
$395,000 from projected savings in the General Fund Citywide Accounts to Police General Fund
for additional overtime expenditures incurred to maintain required minimum patrol staffing and
changes in the deployment of resources during the extended Spring Break period, and
appropriates $3,498,000 in the Special Revenue Funds for FY 2019.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that following a duly noticed public
hearing on November 25, 2019, the Mayor and City Commission hereby adopt the Third
Amendment to the FY 2019 General Fund, Enterprise Funds, Internal Service Funds, and Special
Revenue Funds budgets as set forth in this Resolution and in the attached Exhibit "A" and
authorize the allocation of excess funds to the operating budget as set forth herein.
PASSED and ADOPTED this 25th day of November, 2019.
ATTEST:
/ Dan Gelber, Mayor
I lir/L1
Rafael E. ranado, City_Clerk
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Exhibit "A"
GENERAL FUND FY 2019 3rd Budget FY 2019
Amended Budget Amendment Revised Budget
REVENUES
Operating Revenues
Ad Valorem Taxes $ 179,020,000 $ 179,020,000
Ad Valorem Taxes-Cap.Renewal&Replacement $ 748,000 $ 748,000
Ad Valorem Taxes-Pay-As-You-Go Capital $ 2,400,000 $ 2,400,000
Ad Valorem Taxes-Normandy Shores $ 165,000 $ 165,000
Other Taxes $ 25,262,000 $ 25,262,000
Licenses and Permits $ 31,829,000 $ 31,829,000
Intergovernmental $ 12,115,000 $ 12,115,000
Charges for Services(incl.Golf Courses) $ 12,503,000 $ 12,503,000
Fines&Forfeits $ 1,860,000 $ 1,860,000
Interest Earnings $ 3,617,000 $ 3,617,000
Rents and Leases $ 5,899,000 $ 5,899,000
Miscellaneous $ 14,291,000 $ 14,291,000
Resort Tax Contribution $ 35,836,000 $ 35,836,000
Other Non-Operating Revenue $ 20,650,000 $ 20,650,000
Fund Balance/Retained Earnings $ 6,562,000 $ 6,562,000
Total General Fund $ 352,757,000 $ - $ 352,757,000
FY 2019 3rd Budget FY 2019
Amended Budget Amendment Revised Budget
APPROPRIATIONS
Department
Mayor and Commission $ 2,416,000 $ 2,416,000
City Manager $ 4,304,000 $ 4,304,000
Communications $ 2,589,000 $ 2,589,000
Office of Budget&Performance Improvement $ 1,880,000 $ 1,880,000
Office of Inspector General $ 484,000 $ 484,000
Office of Internal Audit $ 1,100,000 $ 1,100,000
Org Dev&Performance Initiative $ 1,059,000 $ 1,059,000
Finance $ 6,933,000 $ 6,933,000
Procurement $ 2,743,000 $ 2,743,000
Human Resources/Labor Relations $ 3,105,000 $ 3,105,000
City Clerk $ 1,765,000 $ 1,765,000
City Attorney $ 6,124,000 $ 6,124,000
Housing&Comm.Development $ 3,700,000 $ 3,700,000
Building $ 15,250,000 $ 15,250,000
Planning $ 5,513,000 $ 5,513,000
Environment&Sustainability $ 1,492,000 $ 1,492,000
Tourism,Culture,and Econ.Development $ 5,373,000 $ 5,373,000
Code Compliance $ 6,353,000 $ 6,353,000
Parks and Recreation $ 39,076,000 $ 39,076,000
Public Works $ 15,349,000 $ 15,349,000
Capital Improvement Projects $ 5,227,000 $ 5,227,000
Police $ 112,708,000 395,000 $ 113,103,000
Fire $ 89,625,000 $ 89,625,000
Emergency Management $ 0 $ 0
Citywide Accounts(incl.Operating Contingency) $ 14,000,000 (395,000) $ 13,605,000
Subtotal General Fund $ 348,168,000 $ - $ 348,168,000
TRANSFERS
Normandy Shores $ 253,000 $ 253,000
Capital Renewal&Replacement $ 748,000 $ 748,000
Info&Comm Technology Fund $ 300,000 $ 300,000
Pay-As-You-Go Capital Fund $ 3,129,000 $ 3,129,000
Building Reserve $ 159,000 $ 159,000
Subtotal Transfers $ 4,589,000 $ - $ 4,589,000
Total General Fund $ 352,757,000 $ - $ 352,757,000
Exhibit "A"
ENTERPRISE FUNDS FY 2019 3rd Budget FY 2019
Amended Budget Amendment Revised Budget
REVENUE/APPROPRIATIONS
Convention Center $ 19,695,000 $ 19,695,000
Parking $ 54,065,000 $ 54,065,000
Sanitation $ 22,547,000 $ 22,547,000
Sewer Operations $ 52,322,000 $ 52,322,000
Storm Water Operations $ 29,774,000 $ 29,774,000
Water Operations $ 36,190,000 $ 36,190,000
Total Enterprise Funds $ 214,593,000 $ - $ 214,593,000
INTERNAL SERVICE FUNDS FY 2019 3rd Budget FY 2019
Amended Budget Amendment Revised Budget
REVENUE/APPROPRIATIONS
Central Services $ 1,113,000 $ 1,113,000
Fleet Management $ 11,532,000 $ 11,532,000
Information Technology $ 16,724,000 $ 16,724,000
Property Management $ 10,049,000 $ 10,049,000
Risk Management $ 20,626,000 $ 20,626,000
Medical and Dental Insurance $ 37,938,000 $ 37,938,000
Total Internal Service Funds $ 97,982,000 $ - $ 97,982,000
SPECIAL REVENUE FUNDS FY 2019 3rd Budget FY 2019
Amended Budget Amendment Revised Budget
REVENUE/APPROPRIATIONS
Education Compact $ 638,000 $ 638,000
Resort Tax $ 89,914,000 $ 89,914,000
Tourism and Hospitality Scholarship Prgm $ 174,000 $ 174,000
Cultural Arts Council $ 2,047,000 $ 2,047,000
Sustainability $ 397,000 $ 397,000
Waste Haulers $ 161,000 $ 161,000
Normandy Shores $ 288,000 $ 288,000
Biscayne Point $ 251,000 $ 251,000
5th&Alton Garage $ 632,000 $ 632,000
7th Street Garage $ 3,091,000 $ 3,091,000
Transportation $ 12,506,000 $ 12,506,000
People's Transportation Plan $ 4,003,000 106,000 $ 4,109,000
Commemorative Tree Trust $ 10,000 $ 10,000
Tree Preservation $ 169,000 $ 169,000
Information and Communitation Tech $ 636,000 $ 636,000
Residential Housing $ 737,000 $ 737,000
Red Light Camera $ 1,316,000 $ 1,316,000
E-911 $ 217,000 392,000 $ 609,000
Police Confiscations-Federal $ 190,000 $ 190,000
Police Confiscations-State $ 56,000 $ 56,000
Police Unclaimed Property $ 32,000 $ 32,000
Police Training ,$ 25,000 $ 25,000
Police Crash Report Sales $ 25,000 $ 25,000
Beach Renourishment $ 0 3,000,000 $ 3,000,000
Adopt-A-Bench $ 60,000 $ 60,000
Total Special Revenue Funds $ 117,575,000 $ 3,498,000 $ 121,073,000
Resolutions - R7 D
MiAMI BEACH
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: Jimmy L. Morales, City Manager
DATE: November 25, 2019
10:01 a.m. Public Hearing
SUBJECT:A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, ADOPTING THE THIRD AMENDMENT TO
THE GENERAL FUND, ENTERPRISE FUNDS, INTERNAL SERVICE
FUNDS, AND SPECIAL REVENUE FUNDS BUDGETS FOR FISCAL YEAR
2019.
RECOMMENDATION
See attached Memorandum.
Applicable Area
Citywide
Is this a Resident Right to Does this item utilize G.O.
Know item? Bond Funds?
Yes Yes
Strategic Connection
Organizational Innovation- Ensure strong fiscal stewardship.
Legislative Tracking
Management and Budget
ATTACHMENTS:
Description
❑ Memo- FY 2019 3rd Operating Budget Amendment
❑ Resolution
❑ Ad
Page 36 of 68
MIAMI EL EACH
City of Miami Beach, 1700 Convention Center Drive,Miami Beach, Florida 33139,www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Mayor Dan Gelber and Members of the City Commission
FROM: Jimmy L. Morales, City Manager
DATE: November 25, 2019
SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI
BEACH, FLORIDA,ADOPTING THE THIRD AMENDMENT TO THE GENERAL FUND,
ENTERPRISE FUNDS, INTERNAL SERVICE FUNDS, AND SPECIAL REVENUE
FUNDS BUDGETS FOR FISCAL YEAR 2019.
ADMINISTRATION RECOMMENDATION
Adopt the Resolution.
STRATEGIC PLAN SUPPORTED
Organizational Innovation — Ensure strong fiscal stewardship
ANALYSIS
The budgets for the General Fund, Enterprise Funds, Internal Service Funds, and Special Revenue
Funds for Fiscal Year 2019 were adopted by the Mayor and City Commission on September 26,
2018, through Resolution No. 2018-30512.
The First Amendment to the General Fund, Enterprise Funds, Internal Service Funds, and Special
Revenue Funds budgets for FY 2019 was adopted by the Mayor and City Commission on
November 14, 2018, through Resolution No. 2018-30608.
The Second Amendment to the General Fund, Enterprise Funds, Internal Service Funds, and
Special Revenue Funds budgets for FY 2019 was adopted by the Mayor and City Commission on
April 10, 2019, through Resolution No. 2019-30791.
Section 166.241(4), Florida Statutes, requires that 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
amendments required by State law for funds, departments, or accounts that exceed their
appropriated authority. Furthermore, Section 166.241(4)(c), Florida Statutes, requires that a
municipality's budget amendment must be adopted in the same manner as its original budget.
Based on a detailed analysis comparing preliminary year-end actual revenues and expenditures to
budget, all expenditures are within the FY 2019 amended budgets per their appropriated authority,
except those listed below,which require a budget amendment per Florida Statutes and are further
detailed below.
Page 37 of 68
Third Amendment to the General Fund,Enterprise Funds,Internal Services Funds,and Special Revenue Funds Budgets for FY
2019
Page 2
General Fund: Police
Special Revenue Funds: People's Transportation Plan, E-911, and Beach Renourishment
It should be noted that actual year-to-date expenditures are preliminary in nature due to the fact that
reporting of the City's financials is not finalized until completion of the annual financial audit
performed by outside external auditors.This has historically occurred in April with completion of the
City's Comprehensive Annual Financial Report (CAFR) that is usually published in May and the
External Auditor's Report generally made available in July.As a result,this analysis has considered
all known year-end adjustments to date, as well as other pending adjustments where appropriate.
GENERAL FUND ANALYSIS
The year-end analysis for FY 2019 reveals that the General Fund has a preliminary operating
surplus of$16.4 million, or 4.6%, over the amended FY 2019 General Fund operating budget.
!Amended Budget Preliminary
through FY 2019
General Fund Difference
September 30, Year-End
2019 Projected
Revenues $ 352,757,000 $ 353,574,000 $ 817,000
Expenditures $ 352,757,000 $ 337,183,000 $ (15,574,000)
Projected Surplusl(Shortfall) I $ 0 + $ 16,391,000
It is important to note that a portion of the projected FY 2019 surplus is attributed to the"freeze"that
went into effect mid-year of FY 2019. As a result of the 2019 Estimated Taxable Values and 2019
Certified Taxable Values that were reported by the Miami-Dade County Property Appraiser and
preparation for fiscal year-end,the Administration enacted a hiring freeze on June 6, 2019, as well
as a freeze on all City-funded travel and non-essential and non-construction expenditures, which
was anticipated to result in additional one-time savings realized at fiscal year-end.
Of the preliminary $16.4 million surplus, the Administration is recommending that$1.3 million be
carried forward into FY 2020 to fund goods and/or services that were procured in FY 2019, but not
received due to timing issues between fiscal years.
Similarly, it is recommended that $3.8 million be carried forward into FY 2020 for General Fund
projects that were originally budgeted in FY 2019, but not completed.
After accounting for the recommended carryforward encumbrances and appropriations from FY
2019 to FY 2020,the Administration recommends that the net surplus of$11.4 million be utilized as
follows:
1) Set aside $1.3 million for future Building department use based on the department's
preliminary FY 2019 surplus, subject to finalization of the audited surplus, that is restricted
for activities related to enforcement of the Florida Building Code and cannot be utilized to
balance the rest of the General Fund budget;
2) Set aside $2.4 million to fund allowable "one-time" expenditures adopted in the FY 2020
General Fund budget, as set forth by the City's amended and restated financial policies,
adopted through Resolution 2019-30954. Had there not been a year-end surplus, these
one-time expenditures would have been funded using General Fund's fund balance;
3) Set aside $5.3 million in order to increase the General Fund Reserves, with a goal toward
achieving the City's recently updated target of a reserve totaling 25% (from 17%) of the
Page 38 of 68
Third Amendment to the General Fund,Enterprise Funds,Internal Services Funds,and Special Revenue Funds Budgets for FY
2019
Page 3
General Fund budget.This set aside would increase the General Fund Reserve to 21%;
4) Carry forward$1.1 million to the respective FY 2020 operating budgets to fund the projected
impact of the new collective bargaining agreements for the Fraternal of Police (FOP) and
International Association of Firefighters (IAFF) ratified and adopted by the Mayor and City
Commission mid-year of FY 2019; and
5) Carry forward$1.3 million to FY 2020 for the additional recommended items outlined below.
Recommended One-Time Expenditures—$1,326,000
• Homeless Trust contribution in lieu of the Short-Term Rental funds that were placed on hold
following the Miami-Dade Circuit Court's ruling to strike down the City's short-term rental
fines structure: $250,000
• Funding for the Barclay Apartments to provide ongoing maintenance and loss-prevention
activities: $215,000 (of which $204,000 is proposed to be transferred to the Residential
Housing Special Revenue Fund)
• Additional General Fund contingency for one-time studies that may be required in FY 2020:
$861,000
It is important to note that had there not been a year-end surplus, these one-time expenditures
would have been funded using General Fund's fund balance.
FY 2019
Estimated General Fund Year-End Surplus: $ 16,391,000
Carryforward of FY 2019 to FY2020 Encumbrances (1,266,000)
Carryforward of FY2019 to FY2020 Appropriations (3,765,000)
Sub-Total I $ 11,360,000
Set-Aside based on FY 2019 Building Operations (1,268,000)
Use of Fund Balance for One-Time Items Budgeted in FY 2020 (2,378,000)
Transfer to Reserve to Fund Additional 8% Contingency Target (5,315,000)
FOP/IAFF Collective Bargaining Agreement Impact (1,073,000)
Additional Use of FY 2019 Year End Surplus (1,326,000)
Total I $ 0
PROPOSED AMENDMENTS TO THE GENERAL FUND
Preliminary FY 2019 year-end expenditures reveal that the following General Fund department is
projected to exceed its FY 2019 amended budget
Police—The department is projected to be 0.4%, or$395,000,above the amended budget due
to increased usage of sworn Police overtime to maintain required minimum patrol staffing and
police visibility citywide, as well as changes in the deployment of resources during the extended
Spring Break period,as noted in previous quarterly Letters to Commissions regarding FY 2019
year-end projections.
Police
FY 2019 FY 2019 Projected vs
Amended Budget Projected Amended %Over/(Under)
Budget Variance
Expenditures $ 112,708,000 $ 113,103,000 $ 395,000 0.4%
Page 39 of 68
Third Amendment to the General Fund,Enterprise Funds,Internal Services Funds,and Special Revenue Funds Budgets for FY
2019
Page 4
In order to re-balance the FY 2019 budget, it is necessary to increase the Police department' s
budget. The Administration recommends the realignment of $395,000 from the General Fund
Citywide Accounts budget to the Police department's budget as reflected in attached Exhibit"A."
ENTERPRISE, INTERNAL SERVICE, AND SPECIAL REVENUE ANALYSIS
The City accounts for those goods and services provided by a particular department to external
users for which a fee is charged as Enterprise Funds. The City's Sanitation, Sewer, Storm Water,
Water, Parking, and Convention Center operations comprise this category of Proprietary Funds.
Similarly, the City accounts for goods and services provided by one department to other
departments citywide on a cost reimbursement basis as Internal Service Funds. Central Services,
Fleet Management, Information Technology, Property Management, Risk Management (Self
Insurance), and Medical and Dental comprise this category of Proprietary Funds.
Special Revenue Funds consist of revenues and expenditures which are legally restricted or
committed for specific purposes other than debt service and/or capital projects. Special Revenue
Funds include Resort Tax, as well as 7th Street Garage Operations, 5th & Alton Garage
Operations, the Tourism and Hospitality Scholarship Program, Tree Preservation and
Commemorative Tree Trust Program, Waste Hauler and Sustainability Contributions, Education
Compact Fund, Red Light Camera Program, Emergency 911 Fund, Residential Housing Program,
Information and Communications Technology Fund, People's Transportation Plan (PTP),
Transportation, Miami Beach Cultural Arts Council, Police Unclaimed Property and Crash Report
Sales Funds, Police Confiscation Trust Funds (Federal and State), Police Training and School
Resources Fund, the Adopt-a-Bench Program, and Beach Renourishment Fund.
The preliminary year-end analysis for FY 2019 shows that there are$2,607,000 of encumbrances in
the Enterprise Funds, $977,000 in Internal Service Funds encumbrances, and $1,485,000 in
Special Revenue Funds encumbrances (not including Resort Tax) for FY 2019 goods and/or
services that were procured, but not received,that are recommended to be carried forward into the
respective FY 2020 operating budgets.
Similarly, it is recommended that appropriations of$3,102,000 in the Enterprise Funds,$631,000 in
the Internal Service Funds, and $1,657,000 in the Special Revenue Funds (not including Resort
Tax)be carried forward into FY 2020 for projects originally budgeted in FY 2019 that have not been
completed.
PROPOSED AMENDMENTS TO OTHER FUNDS
Preliminary year-end expenditures indicate that the following Special Revenue Funds are projected
to exceed their FY 2019 amended budgets.
E-911 Fund — The City's allocation of E911 tax revenues from Miami-Dade County are
primarily based on call volume. As a result of an increase in call volume and the resulting
additional revenues collected by Miami-Dade County that are disbursed to local
municipalities based on the determined allocation, the City's projected FY 2019 E911
revenues for wireless, non-wireless, and wireless prepaid services are projected to exceed
the FY 2019 amended budget.
Page 40 of 68
Third Amendment to the General Fund,Enterprise Funds,Internal Services Funds,and Special Revenue Funds Budgets for FY
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Page 5
As a result of the increased revenues collected in FY 2019, this proposed amendment
would appropriate an additional$392,000 in E911 revenues received during FY 2019,which
in-turn, will be utilized to fund additional allowable costs associated with the operations of
the Fire department's E911 center.
E-911
FY 2019 FY 2019 Projected vs
Amended Budget Projected Amended %Over/(Under).
Budget Variance
Expenditures $ 217,000 $ 609,000 $ 392,000 180.6%
People's Transportation Plan (PTP) Fund—The City's allocation of Half-Cent Sales Tax
Surtax revenues from Miami-Dade County is based on population and the City's FY 2019
revenues are projected to exceed the FY 2019 amended budget.
As a result of the increased revenues received in FY 2019,this proposed amendment would
appropriate an additional $106,000 in PTP revenues received during FY 2019, which in-
turn, will be utilized to fund additional allowable costs associated with operations of the
City's trolleys.
People's Transportation Plan(PTP)
FY 2019 FY 2019 Projected vs
Amended Budget Projected Amended %Over/(Under)
Budget Variance
Expenditures $ 4,003,000 $ 4,109,000 $ 106,000 2.6%
Beach Renourishment Fund—The Fourth Amendment to the City Center Redevelopment
Agency(RDA) Interlocal Agreement provided, among other things, that the RDA distribute
to both the County and the City, beginning in Fiscal Year 2018 and continuing until Fiscal
Year 2023, a reimbursement based on each entity's proportionate share of previous year
expenses for administration, community policing, and capital maintenance, and required
that both set aside $1.5 million of the annual reimbursement for beach renourishment that
could be utilized to leverage State or Federal funding for beach renourishment projects.
This proposed amendment appropriates a total of$3.0 million in the Beach Renourishment
Fund in FY 2019 from the RDA's required FY 2018 and FY 2019 contribution of$1.5 million
each year that the City agreed to transfer to Miami-Dade County in order to better maximize
collective resources towards federally funded beach efforts.
Beach Renourishment
FY 2019 FY 2019 Projected vs
Amended Budget Projected Amended %Over/(Under)
Budget Variance
Expenditures $ 0 $ 3,000,000 $ 3,000,000 100.0%
RESORT TAX FUND
Preliminary FY 2019 Resort Tax revenues are projected to be $56,000, or 0.1%, below the
amended budget, while expenditures are projected to be $545,000, or 0.6%, below the amended
budget, resulting in a preliminary surplus of $489,000 that includes a transfer of $1.9 million in
estimated excess 1% Convention Center Resort Tax funds to the Convention Center Renewal and
Replacement Fund after payment of the annual required debt service as required by Resolution
2012-27902.
Page 41 of 68
Third Amendment to the General Fund,Enterprise Funds,Internal Services Funds,and Special Revenue Funds Budgets for FY
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RESORT TAX FUND
FY 2019 Amended Preliminary %Actual of FY 2019 OVer1(llnder) /"over/(Under)
Actuals as of Year End ll
ed
Budget Amended Budget M mndBudget Amm� d B
deudget
09130/2019 Projections
f'.
Revenues
2%Resort Tax 59,628,000 56,611,772 94.9% 59,973,000 345,000 0.6%
NHscellaneous Revenues 343,000 944,409 275.3% 1,187,000 844,000 246.1%
Transfer In from Fund Balance 1,101,000 0 0.0% 0 (1,101,000) -100.0%
1%Resort Tax(QOL) 14,421,000 13,652,065 94.7% 14,349,000 (72,000) -0.5%
Additional 1%for Convention Center 14,421,000 13,652,065 94.7% 14,349,000 (72,000) -0.5%
Total Revenues 89,914,000 84,860,310 94.4% 89,858,000 (56,000) -0.1%
Expenditures
General Fund Contribution 35,836,000 35,836,000 100.0% 35,836,000 •0 0.0%
Sanitation Fund Contribution 1,812,000 1,812,000 100.0% 1,812,000 0 0.0%
Contribution to GMCVB 6,651,000 6,984,941 105.0% 6,985,000 334,000 5.0%
Contribution to VCA 2862,000 2,719,402 95.0% 2,882,000 20,000 0.7%
Contribution to Mt.Sinai 1,000,000 1,000,000 100.0% 1,000,000 0 0.0%
Other OperatinglOther Uses - 12,711,000 11,512,569 90.6% 12,020,000 (691,000) -5.4%
Marketing 200,000 117,833 58.9% 136,000 (64,000) -32.0%
Transfer to NB,MB,SB Capital,Transp,and Arts(QOL) 14,421,000 13,652,065 94.7% 14,349,000 (72,000) -0.5%
Adrift 1%Cony.Center Debt Service&Cap.Ren&Repl. 14,421,000 12,454,877 86.4% 14,349,000 (72,000) -0.5%
Total Expenditures 89,914,000 86,089,687 95.7% 89,369,000 (545,000) -0.6%
Excess of Revenues Over/(Under)Expenditures 0 (1,229,377) 489,000
Of the estimated $489,000 surplus, the Administration is recommending that $43,000 be carried
forward into FY 2020 to fund goods and/or services that were procured, but not received in FY
2019, due to timing issues between fiscal years.
Similarly, it is recommended that$204,000 be carried forward into FY 2020 for Resort Tax projects
that were originally budgeted in FY 2019 that have not been completed.
After accounting for the recommended Resort Tax carryforward encumbrances and appropriations
from FY 2019 to FY 2020, the Administration recommends that the net surplus of $242,000 be
allocated as follows:
1) Carry forward$200,000 to fund a one-time contribution to the Miami City Ballet to cover the
costs associated with the Ballet Bus Program, professional company performances at the
Colony Theatre, and Lincoln Road pop up activations and classes as recommended by the
Administration and approved by the Mayor and City Commission on October 30,2019; and
2) Set aside the remaining $42,000 to partially fund $1,942,000 of allowable `cone-time"
expenditures in the adopted FY 2020 Resort Tax budget,as set forth by the City's amended
and restated financial policies, adopted through Resolution 2019-30954.
FY 2019
Estimated Resort Tax Year-End Surplus: $ 489,000
Carryforward of FY 2019 to FY2020 Encumbrances (43,000)
Carryforward of FY2019 to FY2020 Appropriations ( (204,000)
Sub-Total $ 242,000
Additional One-Time Use of FY 2019 Year End Surplus (200,000)
Set-aside to Partially Fund One-Time Items Budgeted in FY 2020 I (42,000)
Total 1 $ 0
CONCLUSION
The Administration recommends that the Mayor and City Commission adopt the Third Amendment
to the General Fund, Enterprise Fund, Internal Services Fund,and Special Revenue Fund budgets
for FY 2019 as previously detailed and reflected in the attached Exhibit"A,"which is necessary to
comply with Florida Statute, Section 166.241,that mandates that the City has 60 days following the
end of the fiscal year to amend a budget for that year, and authorize the allocation of excess funds
to the operating budget as set forth herein.
JLM/JW/TOS
Page 42 of 68
Third Amendment to the General Fund,Enterprise Funds,Internal Services Funds,and Special Revenue Funds Budgets for FY
2019
Page 7
Exhibit "A"
GENERAL FUND FY2019 3rd Budget FY2019
Amended Budget Amendment Revised Budget
REVENUES
Operating Revenues
Ad Valorem Taxes $ 179,020,000 $ 179,020,000
Ad Valorem Taxes-Cap.Renewal&Replacement $ 748,000 $ 748,000
Ad Valorem Taxes-Pay-As-You-Go Capital $ 2,400,000 $ 2,400,000
Ad Valorem Taxes-Normandy Shores $ 165,000 $ 165,000
Other Taxes $ 25,262,000 $ 25,262,000
Licenses and Permits $ 31,829,000 $ 31,829,000
Intergovernmental $ 12,115,000 $ 12,115,000
Charges for Services(incl.Golf Courses) $ 12,503,000 $ 12,503,000
Fines&Forfeits $ 1,860,000 $ 1,860,000
Interest Earnings $ 3,617,000 $ 3,617,000
Rents and Leases $ 5,899,000 $ 5,899,000
Miscellaneous $ 14,291,000 $ 14,291,000
Resort Tax Contribution $ 35,836,000 $ 35,836,000
Other Non-Operating Revenue $ 20,650,000 $ 20,650,000
Fund Balance/Retained Earnings $ 6,562,000 $ 6,562,000
Total General Fund $ 352,757,000 $ - $ 352,757,000
FY 2019 3rd Budget FY 2019
Amended Budget Amendment Revised Budget
APPROPRIATIONS
Department
Mayor and Commission $ 2,416,000 $ 2,416,000
City Manager $ 4,304,000 $ 4,304,000
Communications $ 2,589,000 $ 2,589,000
Office of Budget&Performance Improvement $ 1,880,000 $ 1,880,000
Office of Inspector General $ 484,000 $ 484,000
Office of Internal Audit $ 1,100,000 $ 1,100,000
Org Dev&Performance Initiative $ 1,059,000 $ 1,059,000
Finance $ 6,933,000 $ 6,933,000
Procurement $ 2,743,000 $ 2,743,000
Human Resources/Labor Relations $ 3,105,000 $ 3,105,000
City Clerk $ 1,765,000 $ 1,765,000
City Attorney $ 6,124,000 $ 6,124,000
Housing&Comm.Development $ 3,700,000 $ 3,700,000
Building $ 15,250,000 $ 15,250,000
Planning $ 5,513,000 $ 5,513,000
Environment&Sustainability $ 1,492,000 $ 1,492,000
Tourism,Culture,and Econ.Development $ 5,373,000 $ 5,373,000
Code Compliance $ 6,353,000 $ 6,353,000
Parks and Recreation $ 39,076,000 $ 39,076,000
Public Works $ 15,349,000 $ 15,349,000
Capital Improvement Projects $ 5,227,000 $ 5,227,000
Police $ 112,708,000 395,000 $ 113,103,000
Fire $ 89,625,000 $ 89,625,000
Emergency Management $ 0 $ 0
Citywide Accounts(incl.Operating Contingency) $ 14,000,000 (395,000) $ 13,605,000
Subtotal General Fund $ 348,168,000 $ - $ 348,168,000
TRANSFERS
Normandy Shores $ 253,000 $ 253,000
Capital Renewal&Replacement $ 748,000 $ 748,000
Info&Comm Technology Fund $ 300,000 $ 300,000
Pay-As-You-Go Capital Fund $ 3,129,000 $ 3,129,000
Building Reserve $ 159,000 $ 159,000
Subtotal Transfers $ 4,589,000 $ - $ 4,589,000
Total General Fund $ 352,757,000 $ - $ 352,757,000
Page 43 of 68
Third Amendment to the General Fund,Enterprise Funds, Internal Services Funds,and Special Revenue Funds Budgets for FY
2019
Page 8
Exhibit "A"
ENTERPRISE FUNDS FY 2019 3rd Budget FY 2019
Amended Budget Amendment Revised Budget
REVENUE/APPROPRIATIONS
Convention Center $ 19,695,000 $ 19,695,000
Parking $ 54,065,000 $ 54,065,000
Sanitation $ 22,547,000 $ 22,547,000
Sewer Operations $ 52,322,000 $ 52,322,000
Storm Water Operations $ 29,774,000 $ 29,774,000
Water Operations $ 36,190,000 $ 36,190,000
Total Enterprise Funds $ 214,593,000 $ - $ 214,593,000
INTERNAL SERVICE FUNDS FY 2019 3rd Budget FY 2019
Amended Budget Amendment Revised Budget
REVENUE/APPROPRIATIONS
Central Services $ 1,113,000 $ 1,113,000
Fleet Management $ 11,532,000 $ 11,532,000
Information Technology $ 16,724,000 $ 16,724,000
Property Management $ 10,049,000 $ 10,049,000
Risk Management $ 20,626,000 $ 20,626,000
Medical and Dental Insurance $ 37,938,000 $ 37,938,000
Total Internal Service Funds $ 97,982,000 $ - $ 97,982,000
SPECIAL REVENUE FUNDS FY 2019 3rd Budget FY 2019
Amended Budget Amendment Revised Budget
REVENUE/APPROPRIATIONS
Education Compact $ 638,000 $ 638,000
Resort Tax $ 89,914,000 $ 89,914,000
Tourism and Hospitality Scholarship Prgm $ 174,000 $ 174,000
Cultural Arts Council $ 2,047,000 $ 2,047,000
Sustainability $ 397,000 $ 397,000
Waste Haulers $ 161,000 $ 161,000
Normandy Shores $ 288,000 $ 288,000
Biscayne Point $ 251,000 $ 251,000
5th&Alton Garage $ 632,000 $ 632,000
7th Street Garage $ 3,091,000 $ 3,091,000
Transportation $ 12,506,000 $ 12,506,000
People's Transportation Plan $ 4,003,000 106,000 $ 4,109,000
Commemorative Tree Trust $ 10,000 $ 10,000
Tree Preservation $ 169,000 $ 169,000
Information and Communitation Tech $ 636,000 $ 636,000
Residential Housing $ 737,000 $ 737,000
Red Light Camera $ 1,316,000 $ 1,316,000
E-911 $ 217,000 392,000 $ 609,000
Police Confiscations-Federal $ 190,000 $ 190,000
Police Confiscations-State $ 56,000 $ 56,000
Police Unclaimed Property $ 32,000 $ 32,000
Police Training $ 25,000 $ 25,000
Police Crash Report Sales $ 25,000 $ 25,000
Beach Renourishment $ 0 3,000,000 $ 3,000,000
Adopt-A-Bench $ 60,000 $ 60,000
Total Special Revenue Funds $ 117,575,000 $ 3,498,000 $ 121,073,000
Page 44 of 68
24NE I NEIGHBORS I SUNDAY NOVEMBER 102019
h11AMIHERALDCOM
1 1
MIAMI BEACH
CITY OF MIAMI BEACH
NOTICE OF PUBLIC HEARINGS
NOVEMBER 25, 2019-
NOTICE IS HEREBY given that the following. public hearings will be heard by the
Mayor and City Commissioners of the'City of Miami Beach, Florida, in the Commission
Chamber,Third Floor,City Hall, 1700 Convention Center Drive, Miami Beach, Florida,on
November 25,2019,at the,tirne listed, or as soon thereafter as the matter can be.heard:
10:01 a.m.Public Hearina
'A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY.OF MIAMI
BEACH, FLORIDA,ADOPTING THE THIRD AMENDMENT TO THE GENERAL FUND,
ENTERPRISE FUNDS, INTERNAL SERVICE FUNDS; AND SPECIAL REVENUE
FUNDS BUDGETS FOR FISCAL YEAR 2019. This Resolution is'being heard pursuant
to§166.041 ES and§966.241 F.S.Inquiries maybe directed to the Office of Management
and Budget at 305:673.7510.
10:02 a.m. Public Hearing
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI
BEACH, FLORIDA,ADOPTING THE FIRST AMENDMENT TO THE GENERAL FUND,
ENTERPRISE FUNDS, INTERNAL SERVICE FUNDS, AND SPECIAL REVENUE
FUNDS BUDGETS FOR FISCAL YEAR 2020. This.Resolution is being heard pursuant to
§156.041 FS and§166.241 F.S. Inquiries maybe directed to the Office of Management
and Budget at 305.673,7510.
INTERESTED PARTIES are.invited to appear at this meeting,or be represented by an
agent,or to express their views in writing addressed to the City Commission,do the City
Clerk, 1700 Convention Center Drive, 1''t Floor, City Hall, Miami Beach, Florida 33139.
A copy of these items are available for public inspection during normal business hours
in the Office of the City Clerk, 1700 Convention Center Drive, 1st Floor, City.Hall, Miami
Beach, Florida 33139. This meeting, or any item herein, may be continued, and under
such circumstances,additional legal notice need not be'provided.
Pursuant to Section 286.0105, Fla. Stat., the City hereby advises the public that if a
person decides to appeal any decision made by the City Commission with respect to any
matter considered at its meeting or its hearing;such person must ensure that a verbatim
record of the proceedings is made, which record includes the testimony and evidence
upon which the appeal is.to be based. This notice does not constitute consent by the
City for the introduction or admission of otherwise inadmissible or irrelevant'evidence,
nor does it.authorize challenges or appeals not otherwise allowed by law.
To request this material in alternate format, sign language interpreter (five-day notice
required),information on access for persons with disabilities,and/or any accommodation
to review any document or participate in any City-sponsored proceedings, call
305.604.2489 and select 1 for English or 2 for Spanish, then option 6; TTY users
may call via 711 (Florida Relay Service).
Due to the Miami Herald's advertisement deadline, Ordinances and Resolutions that
were opened and continued,denied,or withdrawn will appear in this advertisement.
Rafael E..Granado, City Clerk
City of Miami Beach
Ad 112519-01
Page 50 of 68