2003-25349 Reso
RESOLUTION NO.
2003-25349
A RESOLUTION OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING
FISCAL YEAR 2003-04 BUDGETS FOR SPECIAL
REVENUE FUNDS FOR RESORT TAX; PARKS AND
RECREATION; LOG CABIN TRAINING CENTER
OPERATIONS; HOMELESS STREET CLEANING
PROGRAM; 7th STREET GARAGE OPERATIONS; AND
THE BASS MUSEUM.
WHEREAS, expenses related to tourism, monitoring and auditing payment
and receipt of Resort Taxes to the City will be paid by the Resort Tax Fund; and
WHEREAS, certain recreational programs and activities not funded in the
City's general operating budget will be funded through various self-supporting user fee
programs; and
WHEREAS, support is received from the Florida Department of Children and
Families and private contracts to fund the operations at the Log Cabin Training Center for
developmentally disabled clients; and
WHEREAS, funding is provided for the ninth year for a homeless initiative to
provide for a job self-sufficiency program; and
WHEREAS, the budget for the public garage located at 7th Street and Collins
Avenue provides funding for operating expenses, debt service and a reserve for
replacement; and
WHEREAS, a State Major Institution Grant received by the Bass Museum of
Art from the State of Florida Division of Cultural Affairs will be used for general operation
purposes of the Museum.
NOW, THEREFORE, BE IT DULY RESOLVED BY THEMAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the Mayor and City
Commission hereby adopts the FY 2003-04 budgets for Special revenue funds as listed
below:
SPECIAL REVENUE/
APPROPRIATIONS
RESORT TAX
Resort Tax Fund
RECREATION
Playgrounds
Ice Skating Instructions
Youth Center Classes
Gymnastics
Youth Center Operations
Summer Camp - Youth
Skate/Shoe Rental
Cultural Affairs
NS/Margaret M. Swett Social Club
Recreation Classes
Adult Athletics
South Pointe Park
21st Street Community Center
Special Events
Total
LOG CABIN TRAINING CENTER
Adult Day Training Prgm & Transp
Supported Employment Program
Transportation
Supported Independent Living Program
Private Contracts
Total
HOMELESS STREET CLEANING PROGRAM
Operations
FUND/
DEPT
160.various
610.6400
610.6430
610.6431
610.6432
610.6433
610.6434
610.6435
610.6440
610.6451
610.6453
610.6454
610.6491
610.6492
610.6499
114.0982
114.0982
114.0982
114.0984
114.6410
199.6521
FY 2003-04
BUDGET
$30,625,626
$245,000
150,000
90,000
25,000
60,000
85,000
100,000
40,000
8,000
50,000
120,000
65,000
195,000
40,000
$1,273,000
$281,929
32,630
28,200
35,270
48,126
$426,155
$45,000
SPECIAL REVENUEI
APPROPRIATIONS
FUNDI
DEPT
FY 2003-04
BUDGET
7TH STREET GARAGE
142.6976
$2,003,410
BASS MUSEUM OF ART
Operations
148.6153
$50,860
TOTAL ALL FUNDS
$34,424,051
PASSED and ADOPTED this 18th day of September 2003.
ATTEST BY:
[l16r fCLc~
CITY CLERK
~(/~
1J,c.(! - MAY R
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
1- I )~ 9
Ci ;A.ttorne~'( Date
CITY OF MIAMI BEACH
COMMISSION ITEM SUMMARY
m
Condensed Title:
A Resolution adopting Fiscal Year 2003-04 budgets for Special Revenue funds for Resort Tax; Parks and
Recreation; Log Cabin Training; Homeless Street Cleaning Program; 7th Street Garage Operations; and
Bass Museum.
Issue:
Should the Commission adopt Fiscal Year 2003-04 budgets for Special Revenue funds for Resort Tax,
Parks and Recreation; Log Cabin Training Center Operations; Homeless Street Cleaning Program; 7th
Street Garage Operations; and Bass Museum?
Item SummarY/Recommendation:
The administration recommends adopting the Fiscal Year 2003-04 budgets for Special revenue
funds for Resort Tax; Parks and Recreation; Log Cabin Training Center Operations; Homeless
Street Cleaning Program; ih Street Garage Operations; and Bass Museum.
Advisory Board Recommendation:
I
Financial Information:
Source of Amount Account Approved
Funds: 1 $30,625,626 Resort Tax
D 2 1,273,000 Parks & Recreation
3 426,155 Log Cabin Training Center Oper
4 45,000 Homeless Street Cleanina ProQ
5 2,003,410 th Street GaraQe Operations
6 50,860 Bass Museum
Finance Dept. Total $34,424,051
City Clerk's Office Legislative Tracking:
I
Si n-Offs:
Department Director
City Manager
AGENDA ITEM
DATE
~'1G
q-1f--03
CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
www.d.miami-beach.fl.us
COMMISSION MEMORANDUM
From:
Mayor David Dermer and
Members of the City Commission
Jorge M. Gonzalez ~ ~
City Manager U ". U
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING FISCAL YEAR
2003-04 BUDGETS FOR SPECIAL REVENUE FUNDS FOR
RESORT TAX; PARKS AND RECREATION; LOG CABIN TRAINING
CENTER OPERATIONS; HOMELESS STREET CLEANING
PROGRAM; 7TH STREET GARAGE OPERATIONS; AND BASS
MUSEUM.
Date: September 18, 2003
To:
Subject:
ADMINISTRATION RECOMMENDATION
Adopt the Resolution.
ANALYSIS
The City currently offers certain programs and activities not supported through the
general operating budget, but by outside agency grants, self-supporting user fee
programs and private donations. Funding from these sources will be utilized as
follows:
Resort Tax - $30,625,626
This fund accounts for the collection of the special tax levied citywide on food,
beverage and room rents used to support tourism related activities. This
function, which operated under the direction of the Finance Department and
the Office of Internal Audit, is responsible for ensuring that hotels, restaurants,
bars and other establishments which serve food and beverages for
consumption on its premises, comply with Article V of the City Code as it
related to the reporting, and collection of resort taxes to the City.
An allocation for "operations" provides for all collection and audit expenses
associated with administering the Resort Tax function and are charged directly
to this Special revenue Fund. Included in this allocation is funding for seven
(7) positions and associated operating support totaling $835,361. Please see
Attachment "A" for the revenue and expenditure budget.
FY 2003/04 - Special Revenue Budgets
September 18, 2003
Page 2
The allocation to the General Fund for Fiscal Year 2003-2004 of approximately
$16.3 million pays for tourist related services and costs provided or managed
by General Fund Departments. This funding supports approximately $13.3
million of public safety programs including our beach patrol, police services on
Lincoln Road, Ocean Drive/Lummus Park, Collins Avenue, Washington
Avenue, ATV officers, Boardwalk security, special traffic enforcement and
special event staffing; and fire rescue units in tourist and visitor areas as well
as special event support services. Approximately $2.5 million is used to
provide enhanced cleaning, landscape and other maintenance in the Lincoln
Road, Ocean Drive/Lummus Park, Collins Avenue, Washington Avenue as
well as for tourist and visitor areas in Middle and North Beach. This funding
also supports code compliance services to respond to evening entertainment
areas and for special events. An additional $500,000 provides for a portion of
the operational costs of the Tourism and Cultural Development Department,
and a contribution to the Cultural Arts Council beyond their annual interest
allocation from the investment of City funds.
The Fiscal Year 2003-2004 budget also includes an incentive payment of
$810,225 for the GMCVB in accordance with the provisions of their contract
with the City, an allocation of $245,000 for homeless program which is an
increase of $150,000 over the prior year, and an allocation of $298,300 for
special events such as the Fourth of July, the annual Festival of the Arts and
protocol materials and expenses.
Recreation - $1,273,000
Recreational programs and activities funded through special revenues and
self-supporting user fees are listed below:
PROGRAM/ACTIVITY ACCOUNT AMOUNT
Playgrounds 610.6400 $245,000
Ice Skating Instructions 610.6430 150,000
Youth Center Classes 610.6431 90,000
Gymnastics 610.6432 25,000
Youth Center Operations 610.6433 60,000
Summer Camp - Youth 610.6434 85,000
FY 2003/04 - Special Revenue Budgets
September 18, 2003
Page 3
PROGRAM/ACTIVITY
Skate/Shoe Rental
Cultural Affairs
NS/Margaret M. Swett Social Club
Recreation Classes
Adult Athletics
South Pointe Park
21st Street Community Center
Special Events
Total
Log Cabin Training Center - $426,155
ACCOUNT
AMOUNT
610.6435
610.6440
610.6451
610.6453
610.6454
610.6491
610.6492
610.6499
100,000
40,000
8,000
50,000
120,000
65,000
195,000
40,000
$1,273,000
The Log Cabin Training Center provides vocational and life skills training to
developmentally disabled adults with the ultimate goal of enabling these clients
to lead independent, productive and integrated lives within our community,
Funding for this program (salaries and fringes $257,631 and operating
$256,005) is provided by the following funding sources: Florida Department of
Children and Families (DCF) Developmental Training Program (ADTP) -
$281,929, Transportation - $32,630, Supported Employment Program (SE)-
$28,200, and Supported Independent Living (SIL) - $35,270; private contract
proceeds in the amount of $52,344 (This amount includes funding for the
Center to expand its hospitality program by offering catered lunches prepared
by our developmentally disabled students. The catered meals will cover food
expenses, the cost of client salaries and overhead expenses.); and the City's
General Fund ($87,481).
PROGRAM/ACTIVITY
Adult Day Training Program
Transportation
Supported Employment Program
Supported Independent Living Program
Private Contracts
Total
ACCOUNT
AMOUNT
114.0982
114.0982
114.0982
114.0984
114.6410
$281,929
$32,630
28,200
35,270
48,126
$426,155
FY 2003/04 - Special Revenue Budgets
September 18, 2003
Page 4
Homeless Street Cleaning Program - $45,000
An allocation from Resort Tax will provide year nine for the Jewish Vocational
Services Job/Self-Sufficiency Program for street cleaning services.
7th Street Garage - $2,003,410
The Parking Department is responsible for the collection of the revenues
which will be used to pay operating expenses and debt service. The
operating budget is required to cover operating expenses, debt service, and
reserve for replacement (cost savings). In the event of any shortfall in
projected revenues, the difference shall be made up by funds from excess
parking revenues.
Total
$949,215
714,000
340,195
$2,003,410
Operating Expenses
Debt Service
Reserve for Replacement
Bass Museum of Art - $50,860
Second year of a three-year grant from the State of Florida Division of
Cultural Affairs providing operating support.
CONCLUSION
The attached Resolution adopting funding for FY 2003-04 budgets from these sources
is vital to the continuation of these projects and activities provided by the City.
~DW:JC
/
ATTACHMENT "A"
CITY OF MIAMI BEACH, FLORIDA
RESORT TAX FUND BUDGET - FISCAL 2004
2% 1% Total
Revenues:
Resort Tax $21,356,000 $4,312,000 $25,668,000
Special Assessment-Linc Rd/N Shore Projects 679,839 679,839
Repayment of RDA loan 4,070,787 4,070,787
Interest Income 50,000 50,000
Registration Fees 7,000 7,000
Fund Balance 150,000 150,000
Total Revenue 26,313,626 4,312,000 30,625,626
Exoenditures:
Personnel Costs:
Salaries & Wages 166,892 166,892
Health, Life & Dental Insurance 6,721 6,721
Pension Contribtuitions & Other Benefits 15,653 15,653
Total Personnel Costs 189,266 0 189,266
ODeratina Costs:
Professional Services 55,000 55,000
Internal Audit/Resort Tax Auditors' Expenditures 503,852 503,852
Telephone 50 50
Postage 500 500
Administrative Fees 25,000 25,000
Rent-Building & Equipment 3,235 3,235
Printing 100 100
Office Supplies 750 750
Other Operating Expenditures 1,000 1,000
Local Mileage 50 50
Training 2,000 2,000
Internal Service - Central Service 6,000 6,000
Internal Service - Property Maintenance 3,496 3,496
Internal Service - Communications 4,428 4,428
Internal Service - Self Insurance 16,751 16,751
Internal Service - Computers 21,144 21,144
Internal Service - Prop. Maintenance/Electrical 2,739 2,739
Total Operating Costs 646,095 0 646,095
Total Operating Expenditures 835,361 0 835,361
Other Uses:
Contribution to VCA 1,025,088 1 ,025,088
Contribution to Bureau 5,810,225 5,810,225
Excise Tax Bonds 297,501 297,501
Other Designated Expenditures 543,300 2,156,000 2,699,300
Debt Service: 0
North Shore 929,832 929,832
Gulf Breeze 553,869 553,869
TIF Bonds 2,156,000 2,156,000
General Fund Contributions 16,318,450 16,318,450
Total Other Uses 25,478,265 4,312,000 29,790,265
Net 0 0 0
Explanation of Other Desianated Expenditures:
Special Districts
North Beach Services
Middle Beach Services
Monuments
Orange Bowl
July 4th Celebration
Festival of the Arts
Ziff Museum
South Beach & Greater Miami Hispanic Chamber
Latin Chamber of Commerce
Miami Design Preservation League
Homeless Programs
Other
22,800
18,750
19,000
30,400
57,000
23,750
23,750
23,750
245,000
79,100
543,300
718,667
718,667
718,667
2,156,000
718,667
718,667
718,667
22,800
18,750
19,000
30,400
57,000
23,750
23,750
23,750
245,000
79,100
2,699,300