Resolution 2021-31830 RESOLUTION NO. 2021-31830
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA, ACTING IN ITS
CAPACITY AS THE GOVERNING BODY OF THE ALLISON
ISLAND SECURITY GUARD SPECIAL TAXING DISTRICT,
ADOPTING THE OPERATING BUDGET FOR THE ALLISON
ISLAND SECURITY GUARD SPECIAL TAXING DISTRICT FOR
FISCAL YEAR 2022.
WHEREAS, the Mayor and City Commission of the City of Miami Beach and Miami-
Dade County Board of County Commissioners ("County") approved the creation of the Allison
Island Security Guard Special Taxing District ("Special Taxing District") pursuant to City
Resolution No. 89-19604 and County Ordinance No. 89-125, in ,order to provide 24-hour
security guard service to Allison Island; and
WHEREAS, the Special Taxing District is located entirely within the City of Miami Beach
("City"), and Section 18-3.1 of the Code of Miami-Dade County provides that for a special taxing
district located entirely within municipal boundaries, the County may designate the governing
body of the municipality as the governing body of the special taxing district, subject to a majority
vote of the qualified electors residing in the district; and
WHEREAS, pursuant to Resolution No. 2018-30575, the City Commission requested the
transfer of control of the Special Taxing District from Miami-Dade County to the City of Miami
Beach, and subsequently approved the execution of an interlocal agreement to transfer control
of the Special Taxing District from the County to the City pursuant to Resolution No. 2019-
30750; and
WHEREAS, on June 4, 2019, the County adopted Resolution No. R-590-19, which
approved the interlocal agreement and the transfer of control of the Special Taxing District; and
WHEREAS, in addition, on June 4, 2019, the County passed and adopted Resolution
No. R-591-19, which called a special election for the affected residents to approve the transfer
of control of the Special Taxing District from the County to the City; and
WHEREAS, pursuant to Resolution No. 2020-31145, the City Commission ratified and
accepted: a) County Resolution No. R-590-19 approving the transfer of control of the Special
Taxing District and the interlocal agreement, and b) County Resolution No. R-591-19, calling for
a special election for qualified electors residing in the Special Taxing District to approve or
disapprove the transfer of control of the Special Taxing District from the County to the City; and
WHEREAS, the special election was conducted within the Special Taxing District on
December 17, 2019; and
WHEREAS, a majority of the qualified electors residing in the Special Taxing District
approved the transfer of control of the Special Taxing District from the County to the City; and
WHEREAS, for the purpose of providing security services within the Allison Island
Security Guard Special Taxing District, the attached budget has been developed to fund
projected Fiscal Year 2022 operating expenditures.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, that the Mayor and City Commission, acting
in its capacity as the governing body of the Allison Island Security Guard Special Taxing District,
hereby adopt the Fiscal Year 2022 Operating Budget for the Allison Island Security Guard
Special Taxing.District, as detailed in Attachment A and summarized below:
Revenues
Non-Ad Valorem Assessments $ 216,000
Fund Balance 10,000
Total $ 226,000
Expenditures
Security Services $ 184,000
Utilities 4,400
Janitorial Services 1,200
Guardhouse Repairs and Maintenance 2,400
Guardhouse Security Cameras Project 10,000
Contingencies 2,800
OIG Internal Service Charges 1,000
Property Mgmt. Internal Service Charges 20,200
Total $ 226,000
PASSED AND ADOPTED this 9v' day of September, 2021.
ATTEST:
1\\
Gelber, Mayor
rl
120 2 I , =INCORP ORATED
Rafael E. Gra ado, City Clerk °o,� .. �+ti . �2"
11-1 26,�
APPROVED AS TO
FORM &rY
LANGUAGE
-&FOR EXECUTION
Dote
City Attorney ��
ATTACHMENT A
FY 2022 Allison Island Special Taxing District Budget
FY 2018 FY 2019 FY 2020 FY 2021 . ,' FY 2022 ",_'
Actuals Actuals Actuals Adopted Budget Budget -;" $Variance %Variance
(MIAMI-DADE (MIAMI-DADE (MIAMI-DADE (CITY OF MIAMI (CITY OF MIAMI FY 2022 Budget vs FY 2022 Budget vs
• COUNTY) COUNTY) COUNTY) BEACH) BEACH) FY 2021 Adopted FY 2021 Adopted
REVENUES
Special Assessments 189,338 246,437 258,619 218,000 213,200 (4,800) -2.2%
Special Assessment Collection Allowance 0 0 0 3,000 2,800 (200) -6.7%
Fund Balance/Retained Earnings 0 0 0 0 = 10,000 10,000 100.0%
Interest/Other 1,047 2,180 1,100 0 ,0 0 0.0%
Total $ 190,385 $ 248,617 $ 259,719 $ 221,000 $ ._':226,000 $ 5,000 2.3%
EXPENDITURES
County Personnel Costs 0 6,174 4,601 0 0 0 0.0%
Utilities(Water,Sewer,Storm Water,Electricity)(1) 3,325 2,300 2,172 6,000 . 4,400 (1,600) -26.7%
Janitorial Services 121 1,192 2,653 1,411 1,200 . .1,200 0 0.0%
Repairs&Maintenance 131 653 201 2,593 1,200 °12,400 11,200 933.3%
Security Guard Services(41 190,489 188,336 204,922 181,500 '.,184,000 2,500 1.4%
Contingencies(based on collections allowance) 0 0 0 3,000 -'. 2,800 (200) -6,7%
Property Management Internal Service Charges(51 22,486 28,324 19,205 27,100 20,200 (6,900) -25.5%
OIG Internal Service Charges(6) 0 0 0 1,000 1,000 0 0.0%
Total $ 218,145 $ 227,989 $ 234,904 $ 221,000 $ 226,000 $ 5,000 2.3%
Surplus/(Shortfall) $ (27,760) $ 20,628 $ 24,815 $ 0 $ 0;
Number of Units(per Miami-Dade County Property Appraiser)(2) 47.00 47.00 47.00 46.00 47.00 1.00 2.2%
$Assessment Rate/Unit $ 4,262.03 $ 5,336.42 $ 5,730.88 $ 4,804.35 $- 4;595.74' $ (208.60) -4.3%
Footnotes:
111 Utility costs based on FY 2021 actuals to date,plus projected increase of 1.1%for CPI in accordance with the City's utility fee rates
(4 FY 2022 janitorial services based on current agreement to include services at guardhouse at a rate of$22.52/week(based on one hour of service per week)
(3)FY 2022 repairs and maintenance budget based on$2,400 for work orders plus$10,000 for the Camera project requested by the District for FY 2022(to be funded with fund balance and pending feedback from
Police Department).This does not include the Community Sign project requested by the District of$8,900 for FY 2022 since only security-related costs are allowed for this District per the opinion of the Miami Beach
City Attorney's Office
141 FY 2022 security guard cost based on an increase in the hourly rate for the Level 1 guard from$20.71 to$21.03 per hour to provide coverage 24 hours/day,7 days/week(the hourly rate is subject to change for
living wage if adopted by the City Commission for FY 2022)
(5)Includes approximately 16%of the split-funded Administrative Officer position and indirect costs associated with the operations of the Special Taxing District based on a Full Cost Allocation Study completed by a
third-party consultant-1.13%of Adjusted Budget.This includes a 2.0%merit and a 10%increase over the FY 2021 projection for Health and Life Insurance,as well as proportionate share of pension costs for portion
of full-time Administrative Officer position funded by Special Taxing District
16)016 Internal Service charge based on FY 2022 allocations
(7)Based on the annual unit counts received from the Miami Dade County Property Appraiser.Increased total unit count on 7/27/2021 by 0.5,based on confirmation from the Property Appraiser's office of split of
vacant unit.
Resolutions -R7 B
MIAMI BEACH
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: AlinaT. Hudak, City Manager
DATE: September 9, 2021
5:02 p.m.
SUBJECT:A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, ACTING IN ITS CAPACITY AS THE
GOVERNING BODY OF THE ALLISON ISLAND SECURITY GUARD
SPECIAL TAXING DISTRICT,ADOPTING THE OPERATING BUDGET FOR
THE ALLISON ISLAND SECURITY GUARD SPECIAL TAXING DISTRICT
FOR FISCAL YEAR 2022.
RECOMMENDATION
See attached Memorandum.
SUPPORTING SURVEY DATA
N/A
Applicable Area
Citywide
Is this a "Residents Right Does this item utilize G.O.
to Know" item, pursuant to Bond Funds?
City Code Section 2-14?
Yes No
Strategic Connection
Organizational Innovation- Ensure strong fiscal stewardship.
Legislative Tracking
Office of Management and Budget
ATTACHMENTS:
Description
o Memo -Allison Island Budget
o Resolution
Page 17 of 95
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive,Miami Beach,Florida 33139,www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Honorable Mayor Dan Gelber and Members of the City Commission
FROM: Alina T. Hudak, City Manager
DATE: September 9, 2021
SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI
BEACH, FLORIDA,ACTING IN ITS CAPACITY AS THE GOVERNING BODY OF THE
ALLISON ISLAND SECURITY GUARD SPECIAL TAXING DISTRICT,ADOPTING THE
OPERATING BUDGET FOR THE ALLISON ISLAND SECURITY GUARD SPECIAL
TAXING DISTRICT FOR FISCAL YEAR 2022.
STRATEGIC PLAN SUPPORTED
Organizational Innovation— Ensure strong fiscal stewardship
ADMINISTRATION RECOMMENDATION
Adopt the Resolution which establishes the operating budget for the Allison Island Security Guard
Special Taxing District for Fiscal Year 2022 in the amount of$226,000, subject to adoption of the
Non-Ad Valorem assessment roll of $4,595.74, per Residential Unit, for the cost of continued
operation and maintenance of the Special Taxing District, including but not limited to the making of
infrastructure and security improvements.
BACKGROUND
In 1989, the Mayor and City Commission of the City of Miami Beach and the Miami-Dade County
Board of County Commissioners approved the creation of a Special Taxing District pursuant to City
Resolution No. 89-19604 and County Ordinance No. 89-125 to provide 24-hour security guard
service to Allison Island.
Pursuant to a Miami-Dade County Charter Amendment approved by the electorate on November 8,
2016, County Ordinance No. 16-14 was given effect which created a new Section 18-3.1 in the
Miami-Dade County Code.This new County Code section provides, in part,that by joint resolutions
of the Board of County Commissioners and the governing body of a municipality, the governing
body of a municipality may be designated as the governing body of an existing Special Taxing
District located entirely within the boundaries of such municipality, subject to a majority vote of the
qualified electors residing in the Special Taxing District at an election called by and conducted as
provided by the Board of County Commissioners and with the County Tax Collector and Property
Appraiser would be needed to effectuate a transfer of control.
At the October 17, 2018 City Commission meeting, the Mayor and City Commission adopted
Resolution No. 2018-30575 requesting the County to transfer control of the Special Taxing District
Page 18 of 95
FY 2022 Allison Island Budget
September 9, 2021
Page 2 of 3
from the Board of County Commissioners to the Mayor and City Commission of the City of Miami
Beach, and to designate the Mayor and City Commission as the governing body of the Special
Taxing District, subject to County approval and a majority vote of the qualified electors residing in
the Special Taxing District. Subsequently, on March 13, 2019, the City Commission approved the
execution of an interlocal agreement to transfer control of the Special Taxing District from the
County to the City in Resolution No. 2019-30750.
On June 4, 2019, the Miami-Dade County Board of County Commissioners passed and adopted
Resolution No. R-590-19, which approved the interlocal agreement and the transfer of control of the
Special Taxing District,subject to the City passing a Resolution ratifying and accepting the County's
approval of the execution of an interlocal agreement.
In addition,on June 4, 2019,the County passed and adopted Resolution R-591-19,which called a
special election for the Special Taxing District, and provided that the special election shall be held
within the boundaries of the Special Taxing District,and set forth the ballot question to be presented
for approval or disapproval by a mailed ballot and the noticing requirements and registration
deadline, and provided that the special election shall be held on December 17, 2019 and that all
marked ballots must be received by 7:00 p.m. on that day.
On December 17,2019,the voters approved the transfer of control of the Special Taxing District to
the City.As a result of this vote,and pursuant to the terms of the Transfer Agreement between the
County and the City,the City became the governing body of the Special Taxing District twelve days
after the favorable election pursuant to Section 102.168 of the Florida Statutes,as no contest of the
election was filed.
On January 15,2020,the City Commission passed and adopted Resolution No.2020-31145 which
ratified and accepted County Resolution No. R-590-19, approving the transfer of control of the
Special Taxing District and the interlocal agreement. City Resolution No. 2020-31145 also ratified
and accepted County Resolution No. R-591-19, which called for a special election in the Special
Taxing District to seek approval or disapproval of a Resolution designating the City as the governing
body of the Special Taxing District pursuant to Section 18-3.1 of the Code of Miami-Dade County.
FY 2022 represents the second year of the City acting as the governing body of the Allison Island
Security Guard Special Taxing District.
The City of Miami Beach intends to use the uniform method for collecting Non-Ad Valorem
assessments for the provision of continued operation and maintenance of the Special Taxing
District, including but not limited to, the making of infrastructure and security improvements as
authorized by Section 197.3632, Florida Statutes, because this method will allow such special
assessments to be collected annually, commencing for the fiscal year beginning October 1,2021,in
the same manner as provided for ad valorem taxes.
PROCEDURE
The Non-Ad Valorem assessment roll and operating budget for this Special Taxing District must be
adopted in accordance with Florida Statutes. This procedure requires that this Resolution be
considered immediately after the Non-Ad Valorem assessment roll for the District has been adopted
(see accompanying Non-Ad Valorem Assessment Roll agenda item for details).
Page 19 of 95
FY 2022 Allison Island Budget
September 9, 2021
Page 3 of 3
ANALYSIS
The FY 2022 budget for the Allison Island Security Guard Special Taxing District, as reflected in
Attachment A, is$226,000,which represents a 2.3%,or$5,000, increase from the FY 2021 budget
of$221,000 adopted by the City and is comprised of the following line-item expenditures:
Items Included in FY 2022 Expenditures $
Contracted Security Guard Services for District 184,000
Utilities(Water,Sewer, Storm Water, Electricity,Telephone) 4,400
Janitorial Services 1,200
Guardhouse Repairs and Maintenance 2,400
Guardhouse Security Cameras Project(funded by fund balance) 10,000
Contingencies(based on budgeted collection allowance) 2,800
OIG Internal Service Charges 1,000
•
Property Management Internal Service Charges 20,200
Total $226,000
In order to continue to provide the current level of security required by this Special Taxing District,
the Administration recommends the proposed FY 2022 Non-Ad Valorem assessment of$4,595.74,
per Residential Unit, for real property located within the boundaries of the Allison Island Security
Guard Special Taxing District commencing FY 2022, which will fund the FY 2022 budget for this
Special Taxing District.This Non-Ad Valorem assessment is$208.60,or 4.3%, less than the Non-
Ad Valorem assessment adopted by the City for FY 2021 of$4,804.35, per Residential Unit, and
would generate proceeds of approximately$216,000.The remainder of the budget($10,000 for the
camera project requested by the District)will be funded using the District's available fund balance.
CONCLUSION
The.City Commission, acting in its capacity as the governing body of the Allison Island Security
Guard Special Taxing District, should adopt the attached Resolution which adopts the FY 2022
operating budget of$226,000 for the Allison Island Security Guard Special Taxing District.
Attachment A—Allison Island Budget
ATH/JW/TOS
Page 20 of 95
ATTACH M ENT A
FY 2022 Allison Island Special Taxing District Budget
FY 2018 FY 2019 FY 2020 FY 2021 FY 1032
Actuals Actuals Actuals Adopted Budget Nude! $Variance %Variance
FY
(MIAMI-DADE (MIAMI-DADE (MIAMI-DADE (CITY OF MIAMI (MY OF MIAMI 2022 Budget vs FY 2022 Budget vs
COUNTY) COUNTY) COUNTY) BEACH) IMAM) FY 2021 Adopted FY I021 Adopted
REVENUES
Special Assessments 189,338 246,437 258,619 218,000 213,200 (4,800) -2.2%
Special Assessment Collection Allowance 0 0 0_ 3,000 2,800 (200) -6.7%
Fund Balance/Retained Earnings 0 0 0 0 10,000 10,000 100.0%
Interest/Other 1,047 2,180 1,100, 0 0 0 0.0%
Total $ 190,385 $ 248,617 $ 259,719 $ 221,000 $ MAO $ 5,000 2.3%
EXPENDITURES
County Personnel Costs 0 6,174 4,601 0 0 - 0 0.0%
Utilities(Water,Sewer,Storm Water,Electricity)0l _ 3,325_ 2,300 2,172 6,000 4,400 (1,600) -26.7%
Janitorial Services(_) 1,192 2,653 1,411 1,200 1,200 0 0.0%
~
Repairs&Maintenance t3' 653 201 2,593 1,200 22,400 11,200 933.3%
Security Guard Services(4) - 190,489 188,336 204,922 181,500 184,000 2,500 1.4%
Contingencies(based on collections allowance) 0 0 0 3,000 2,800 (200) -6.7%
Property Management Internal Service Charges Kr 22,486 -28,324 19,205 27,100 20,200 (6,900) -25.5%
• `
OIG Internal Service Charges(6' 0 0 0 1,000 1,000 0 0.0%
Total $ 218,145 $ 227,989 $ 234,904 $ 221,000 $ 22L001 S 5,000 2.3%
'Surplus/(Shortfall) I$ (27,760) $ 20,628 I$ 24,815 $ 0 I$ OJ I I I
Number of Units(per Miami-Dade County Property Appraiser)nI 47.00 47.00 47.00 46.00 47.00 1.00 2.2%
$Assessment Rate/Unit 5 4,262.03 $ 5,336.42 $ 5,730.88 $ 4,804.35 $ 4,595.74 5 (208.60) -4.3%
Footnotes:
ill Utility costs based on FY 2021 actuals to date,plus projected increase of 1.1%for CPI in accordance with the City's utility fee rates
(tl FY 2022 janitorial services based on current agreement to include services at guardhouse at a rate of$22.52/week(based on one hour of service per week)
ts'FY 2022 repairs and maintenance budget based on$2,400 for work orders plus$10,000 for the Camera project requested by the District for FY 2022(to be funded with fund balance and pending feedback from
Police Department).This does not include the Community Sign project requested by the District of$8,900 for FY 2022 since only security-related costs are allowed for this District per the opinion of the Miami Beach
City Attorney's Office
(41 FY 2022 security guard cost based on an increase in the hourly rate for the Level 1 guard from$20.71 to$21.03 per hour to provide coverage 24 hours/day,7 days/week(the hourly rate is subject to change for
living wage if adopted by the City Commission for FY 2022)
Isl Includes approximately 16%of the split-funded Administrative Officer position and indirect costs associated with the operations of the Special Taxing District based on a Full Cost Allocation Study completed by a
third-party consultant-1.13%of Adjusted Budget.This includes a 2.0%merit and a 10%increase over the FY 2021 projection for Health and Life Insurance,as well as proportionate share of pension costs for portion
-of full-time Administrative Officer position funded by Special Taxing District
16)OIG Internal Service charge based on FY 2022 allocations
(7(Based on the annual unit counts received from the Miami Dade County Property Appraiser.Increased total unit count on 7/27/2021 by 0.5,based on confirmation from the Property Appraiser's office of split of
vacant unit.
Page 21 of 95