Resolution 2021-31924RESOLUTION NO. 7 Q 2 1- 3 19 2 4
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, ADOPTING THE SIXTH AMENDMENT TO THE
GENERAL FUND, ENTERPRISE FUNDS, INTERNAL SERVICE FUNDS, AND
SPECIAL REVENUE FUNDS BUDGETS FOR FISCAL YEAR 2021 AS SET
FORTH IN THIS RESOLUTION AND IN THE ATTACHED EXHIBIT "A."
WHEREAS, the budgets for the General Fund, Enterprise Funds, Internal Service
Funds, and Special Revenue Funds for Fiscal Year (FY) 2021 were adopted by the Mayor
and City Commission on September 29, 2020, through Resolution No. 2020-31428; and
WHEREAS, the First Amendment to the General Fund, Enterprise Funds, Internal
Service Funds, and Special Revenue Funds budgets for FY 2021 was adopted by the
Mayor and City Commission on November 18, 2020, through Resolution No. 2020-31497;
and
WHEREAS, the Second Amendment to the General Fund, Enterprise Funds,
Internal Service Funds, and Special Revenue Funds budgets for FY 2021 was adopted
by the Mayor and City Commission on March 17, 2021, through Resolution No. 2021-
31646; and
WHEREAS, the Third Amendment to the General Fund, Enterprise Funds, Internal
Service Funds, and Special Revenue Funds budgets for FY 2021 was adopted by the
Mayor and City Commission on April 21, 2021, through Resolution No. 2021-31689; and
WHEREAS, the Fourth Amendment to the General Fund, Enterprise Funds,
Internal Service Funds, and Special Revenue Funds budgets for FY 2021 was adopted
by the Mayor and City Commission on June 23, 2021, through Resolution No. 2021-
31745; and
WHEREAS, the Fifth Amendment to the General Fund, Enterprise Funds, Internal Service
Funds, and Special Revenue Funds budgets for FY 2021 was adopted by the Mayor and City
Commission on July 28, 2021, through Resolution No. 2021-31813; and
WHEREAS, 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 FY 2021 projections as of year-end reveal that the Fire Department and
Citywide Accounts' budgets in the General Fund are projected to exceed their current amended
FY.2021 budgets due to unforeseen COVID-19 related overtime costs incurred and projected
impact of the pension buyback window provided for all eligible sworn Police and Fire personnel,
regardless of pension service time, to purchase up to two years of service from July 1, 2021
through September 30, 2021 in accordance with the City's current collective bargaining
agreements, respectively; and
WHEREAS, it is recommended that projected savings in other FY 2021 General Fund
department budgets be realigned to address these projected overages in the Fire Department
and Citywide Accounts budgets in the General Fund for FY 2021; and
WHEREAS, after accounting for the realignment of funds in the FY 2021
department budgets due to the projected overages, the preliminary year-end analysis for
FY 2021 reveals that the General Fund has an operating shortfall of $3.7 million based
on the City's operations; and
WHEREAS, $3.5 million should be set aside for encumbrances from FY 2021 for
goods and/or services which had been procured, but not received and expended at year
end that the Administration is recommending be carried forward to the respective FY 2021
operating budgets; and
WHEREAS, there are $5.2 million in projects in the General Fund that were
budgeted in FY 2021 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 2022 operating budgets; and
WHEREAS, as amended, there are an additional $1.1 million in expenditures and
projects that the Administration is recommending be appropriated in the FY 2022
operating budgets based on the FY 2021 year-end projections; and
WHEREAS, the preliminary year-end analysis for FY 2021 reveals that the Resort
Tax Fund has an operating surplus of approximately $24.1 million based on the City's
operations; and
WHEREAS, the Administration recommends that $106,000 in projects that were
budgeted in FY 2021 that have not yet been expended or encumbered be carried forward
and spent in the respective FY 2022 operating budgets; and
WHEREAS, there are a total of $2.3 million in Enterprise Fund encumbrances, $4.0 million
in Internal Service Fund encumbrances, and $1.4 million in Special Revenue Fund encumbrances
(not including Resort Tax) from FY 2021 for goods or services that were procured in FY 2021, but
not yet received and expended, which the Administration recommends be carried over to the
respective FY 2022 operating budgets; and
WHEREAS, there are also a total of $8.5 million in projects in the Enterprise Funds, $3.1
million in projects in the Internal Service Funds, and $2.6 million in projects in the Special Revenue
Funds (not including Resort Tax) budgeted in FY 2021 that have not yet been expended or
encumbered, which the Administration recommends be carried forward and spent in the
respective FY 2022 operating budgets; and
WHEREAS, in light of the Collins Park Garage being constructed using City Center
Redevelopment Agency (RDA) funding, this proposed budget amendment transfers
$838,000 of projected revenues and expenditures for the Collins Park Garage from the
Parking Department's Enterprise Fund to a stand-alone fund for FY 2021 to better track
its revenues and expenditures for, reporting purposes and increase transparency; and
2
WHEREAS, the revenues and expenditures budgeted for FY 2022, and
subsequent years, for the operation of this garage have and will be appropriated in the
new stand-alone fund; and
WHEREAS, this proposed budget amendment also appropriates additional
funding in the 5t" & Alton Garage, Biscayne Point, Biscayne Beach, and Normandy
Shores Special Revenue Funds of $171,000, $10,000, $18,000, and $13,000,
respectively, for expenditures incurred during FY 2021 that were not budgeted, nor
anticipated, from available fund. balance in each respective fund.
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 22, 2021, the Mayor and City Commission hereby
adopt, as amended, the Sixth Amendment to the FY 2021 General Fund, Enterprise Fund,
Internal Service Fund, and Special Revenue Funds budgets as set forth in this Resolution
and in the attached Exhibit "A."
PASSED and ADOPTED this .9.2 day of �ov�sn6�r , 2021
ATTEST:
Rafael E. Granado, City Clerk
NOIR 3 0 2021
3
Dan Gelber, Mayor
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
1Jic� « a3 �1
� City momey Date
Exhibit "A"
GENERAL FUND
FY 2021
6th Budget
FY 2021
Normandy Shores
$
Amended Budget
Amendment
Revised Budget
REVENUES
$
43,000
$
43,000
Operating Revenues
$
300,000
$
300,000
Ad Valorem Taxes
$
193,218,000
$
193,218,000
Ad Valorem - Capital Renewal & Replacement
$
807,000
$
807,000
Ad Valorem - Pay -As -You -Go Capital
$
2,592,000
$
2,592,000
Ad Valorem - Normandy Shores
$
18,000
$
18,000
Other Taxes
$
24,083,000
$
24,083,000
Licenses and Permits
$
13,925,000
$
13,925,000
Intergovernmental
$
11,254,000
$
11,254,000
Charges for Services
$
13,061,000
$
13,061,000
Fines and Forfeits
$
1,069,000
$
1,069,000
Interest Earnings
$
2,769,000
$
2,769,000
Rents and Leases
$
5,954,000
$
5,954,000
Miscellaneous
$
15,125,000
$
15,125,000
Resort Tax Contribution
$
18,639,000
$
18,639,000
Other Non -Operating Revenue
$
40,205,000
$
40,205,000
Total General Fund
$
342,719,000
$ 0 $
342,719,000
TRANSFERS
FY 2021
6th Budget
FY 2021
Normandy Shores
$
Amended Budget
Amendment
Revised Budget
APPROPRIATIONS
$
43,000
$
43,000
Department
$
300,000
$
300,000
Mayor and Commission
$
2,517,000
$
2,517,000
City Manager
$
4,798,000
$
4,798,000
Marketing and Communications
$
2,221,000
$
2,221,000
Office of Management and Budget
$
1,466,000
$
1,466,000
Org. Dev Performance Initiatives
$
1,119,000
$
1,119,000
Finance
$
6,358,000
$
6,358,000
Procurement
$
2,705,000
$
2,705,000
Human Resources/Labor Relations
$
2,794,000
$
2,794,000
City Clerk
$
1,844,000
$
1,844,000
City Attorney
$
6,150,000
$
6,150,000
Housing& Community Services
$
3,887,000
(500,000) $
3,387,000
Planning
$
6,095,000
(500,000) $
5,595,000
Environment & Sustainability
$
1,248,000
$
1,248,000
Tourism and Culture
$
3,242,000
$
3,242,000
Economic Development
$
1,372,000
$
1,372,000
Code Compliance
$
6,477,000
$
6,477,000
Parks & Recreation (incl. Golf Courses)
$
34,283,000
(1,378,000) $
32,905,000
Property Management
$
2,054,000
$
2,054,000
Public Works
$
13,577,000
(500,000) $
13,077,000
Capital Improvement Projects
$
5,551,000
$
5,551,000
Police
$
118,014,000
(1,000,000) $
117,014,000
Fire
$
91,890,000
2,095,000 $
93,985,000
Citywide (incl. Operating Contingency)
$
17,140,000
1,783,000 $
18,923,000
Subtotal General Fund
$
336,802,000
$ 0 $
336,802,000
TRANSFERS
Normandy Shores
$
111,000
$
111,000
Capital Renewal & Replacement
$
43,000
$
43,000
Info & Comm Technology Fund
$
300,000
$
300,000
Pay -As -You -Go Capital Fund
$
4,252,000
$
4,252,000
Parking Fund
$
1,211,000
$
1,211,000
Subtotal Transfers
$
5,917,000 $
0 $
5,917,000
Total General Fund
$
342,719,000 $
0 $
342,719,000
ENTERPRISE FUNDS
REVENUE/APPROPRIATIONS
Building
Convention Center
Water
Sewer
Stormwater
Sanitation
Parking
Total Enterprise Funds
Exhibit "A"
FY 2021 6th Budget FY 2021
Amended Budget Amendment Revised Budget
$ 16,756,000
$
16,756,000
$ 34,707,000
$
34,707,000
$ 38,058,000
$
38,058,000
$ 50,397,000
$
50,397,000
$ 32,830,000
$
32,830,000
$ 22,580,000
$
22,580,000
$ 37,646,000
(838,000) $
36,808,000
$ 232,974,000 $
(8381000) $
232,136,000
FY 2021
6th Budget
FY 2021
INTERNAL SERVICE FUNDS
Amended Budget
Amendment
Revised Budget
REVENUE/APPROPRIATIONS
Information Technology
$
18,286,000
$
18,286,000
Risk Management
$
22,535,000
$
22,535,000
Central Services
$
1,052,000
$
1,052,000
Office of Inspector General
$
2,027,000
$
2,027,000
Property Management
$
11,715,000
$
11,715,000
Fleet Management
$
15,088,000
$
15,088,000
Medical and Dental insurance
$
40,258,000
$
40,258,000
Total Internal Service Funds
$
110,961,000 $
0 $
110,961,000
FY 2021
6th Budget
FY 2021
SPECIAL REVENUE FUNDS
Amended Budget
Amendment
Revised Budget
REVENUE/APPROPRIATIONS
Education Compact
$
641,000
$ 641,000
ITTechnology Fund
$
2,034,000
$ 2,034,000
Residential Housing
$
813,000
$ 813,000
Sustainability
$
958,000
$ 958,000
Tree Preservation Fund
$
105,000
$ 105,000
Commemorative Tree Trust Fund
$
3,000
$ 3,000
Resort Tax
$
69,833,000
$ 69,833,000
Tourism and Hospitality Scholarships
$
80,000
$ 80,000
Cultural Arts Council
$
3,133,000
$ 3,133,000
Waste Haulers
$
111,000
$ 111,000
Normandy Shores
$
287,000
13,000
$ 300,000
Biscayne Point Special Taxing District
$
221,000
10,000
$ 231,000
Allison Island Special Taxing District
$
221,000
$ 221,000
Biscayne Beach Special Taxing District
$
221,000
18,000
$ 239,000
5th & Alton Garage
$
643,000
171,000
$ 814,000
7th Street Garage
$
2,049,000
$ 2,049,000
Transportation Fund
$
8,883,000
$ 8,883,000
People's Transportation Plan
$
4,239,000
$ 4,239,000
Police Confiscation Fund- Federal
$
130,000
$ 130,000
Police Confiscation Fund -State
$
164,000
$ 164,000
Police Unclaimed Property
$
29,000
$ 29,000
Police Crash Report Sales
$
25,000
$ 25,000
Police Training Fund
$
25,000
$ 25,000
Red Light Camera Fund
$
1,407,000
$ 1,407,000
E-911 Fund
$
669,000
$ 669,000
Art in Public Places (AIPP)
$
21,000
$ 21,000
Beachfront Concession Initiatives
$
74,000
$ 74,000
Beach Renourishment
$
1,575,000
$ 1,575,000
Adopt -A -Bench Program
$
20,000
$ 20,000
Off -Duty Services Fund
$
200,000
$ 200,000
Convention Center Renewal and Replacement
$
4,000,000
$ 4,000,000
Total Special Revenue Funds
$
102,814,000 $
212,000
$ 103,026,000
Resolutions - R7 D
INTEM INW12VT
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: Alina T. Hudak, City Manager
DATE: November 22, 2021
10:01 a.m. Public Hearing
SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, ADOPTING THE SIXTH AMENDMENT TO
THE GENERAL FUND, ENTERPRISE FUNDS, INTERNAL SERVICE
FUNDS, AND SPECIAL REVENUE FUNDS BUDGETS FOR FISCAL YEAR
2021 AS SET FORTH IN THIS RESOLUTION AND IN THE ATTACHED
EXHIBIT "A."
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 Trackina
Office of Management and Budget
ATTACHMENTS:
Description
❑ Memo 6th FY 2021 Operating Budget Amendment
❑ Resolution
Page 37 of 103
MIAMI BEACH
City of Miami Beach, 1,700 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: November 22, 2021
SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI
BEACH, FLORIDA, ADOPTING THE SIXTH AMENDMENT TO THE GENERAL FUND,
ENTERPRISE FUNDS, INTERNAL SERVICE FUNDS, AND SPECIAL REVENUE
FUNDS BUDGETS FOR FISCAL YEAR 2021 AS SET FORTH IN THIS RESOLUTION
AND IN THE ATTACHED EXHIBIT "A."
ADMINISTRATION RECOMMENDATION
Adopt the Resolution.
STRATEGIC PLAN SUPPORTED
Organizational Innovation — Ensure strong fiscal stewardship
SUMMARY
Since the FY 2021 budget was adopted, the planned use of reserves has changed due to the
slower than originally anticipated recovery in General Fund revenues and resort taxes from the
ongoing impact of COVID-19.
The year-end projections anticipate that an additional $3.7 million, which is a decrease of $15.0
million from the additional $18.7 million shortfall protected as of the third quarter of FY 2021, will be
needed from General Fund reserves to re -balance the FY 2021 budget and $24.1 million, which is
an increase of $7.3 million from the $16.8 million projected as of the third quarter, is recommended
to be added to the Resort Tax reserve.
It is important to note that a significant driver of the improved projections is that some expenditures
included in the FY 2021 budget were not realized as of year-end, due to timing and delivery delays.
The Administration, therefore, proposes several recommendations for allocating these funds,
including the rolling over of FY 2021 appropriations to the FY 2022 budget, as will be detailed
further below.
As noted in the third quarter projections, the Administration recommends applying funds recently
received from the Coronavirus Relief Fund under the CARES Act, through Miami -Dade County to
help offset the projected use of the General Fund reserves. To date, the City has received
approximately $41.1 million, of which approximately $36.9 million is reimbursable to the General
Fund. The Administration also recommends applying approximately $4.0 million of funds received to
date in FY 2021 from the Federal Emergency Management Agency (FEMA) for costs incurred from
Hurricane Irma in previous years.
Page 38 of 103
Sixth Amendment to the FY 2021 General Fund, Enterprise, Internal Service, and Special Revenue Funds Budgets
Page 2
Should these recommendations be approved, the General Fund reserve would total approximately
$79.2 million, or 22.4%, which includes the budgeted use of reserves in FY 2022. If these
projections are realized, this balance would still exceed the minimum 17.0% General Fund
unrestricted budgetary fund balance recommended by the Government Finance Officers
Association (GFOA).
USE OF RESERVES
GENERALFUND
Q1
$80.6 million
Q2rveeserveese,
$80.6 million
$80.6 million
$80.6 million
--($3.3
Pre-COVID Reserve as of 09/30/2019
Actual Use of Reserve in FY2020 w - - -
_ ($0.3 million)
($0.3 million)
-($3.3 million)
million)
Adopted Use of Reserve in FY2021 __•_____- _ ___ _ __-_
($9.6 million)
-
($9.6 million)
-
($9.6 million)
-
($9.6 million)
Remaining Reserve -_-____-
$70.7 million
$70.7 million
$67.7 million
$67.7 million
New gap in FY 2021
--
($27.8.million)
($22.7 million)
-
($18.7 million)
($3.7 million)
CARES Actfunds to date --
$36.9 million
$38.1 million
$37.1 million
$36.9 million
Police initiatives (staffing, cameras, RTCC)
-
($7.5 million)
-
($3.9 million)
-
($3.9 million)
No furlough days for FOP & IAFF; 1 less furlough dayfor all other employees
Adopted Use of Reserve in FY 2022
($1.2 million)
($5.4 million)
Arts & Cultural programming
Additional Spring Break Programming
($1.0 million)
($1.0 million)
($1.0 million)
FEMA reimbursement
RecommendedUnencumbered Carryforwards from FY 2021
$2.6 million
$3.8 million
$4.0 million
Elimination of Parking contribution
Projected FY 2022 Reserve
$1.2 million
$1.2 million
RentAssistance Program continuation
($0.2 million)
($0.2 million)
Sabrina Cohen Foundation contribution - �- --
-
-- --
`($0.9 million)
($0.9 million)
Revised FY 2021 Reserve
$79.8 million
$79.0 million
$85.1 million
$100.1 million
Adopted Use of Reserve in FY2022-- _-- - --
-
- - --
($5.4 million)
- ($5.9 million)
Recommended Encumbered Carryforwards from FY2021
($3.5 million)
Recommended Unencumbered Carryforwards from FY2021
($5.2 million)
Renovation of Donated Fire Boat
($0.4 million)
Additional Set -Aside for Self -Contained Breathing Apparatus Replacement
- -
-
-
($0.5 million)
Additional Security Services for 5th St, 12th St, & 14th St Locations
($0.3 million)
South Shore Day Care Build-Outand Lease
($1.6 million)
Additional Capital Project Funding (i.e., 72nd St., Fire Station #1, etc.)
($3.5 million)
Projected FY2022 Reserve
$79.7 million
$79.2 million
The Resort Tax projected use of fund balance as of year-end remains unchanged from the adopted
FY 2021 budget and does not propose any use of reserves and/or fund balance to ensure
compliance with debt service coverage requirements. As noted below, the projected Resort Tax
reserve is approximately $27.5 million, or 42.9%, which includes the budgeted use of reserves in FY
2022.
Page 39 of 103
..
$15.2 million
RESORT TAX FUND
$15.2 million
Pre-COVID Reserve as of 09/30/2019
$15.2 million
$15.2 million
Actual Use of Reserve in FY 2020
($5.0 million)
($5.0 million)
($3.5 million)
($3.5 million)
Remaining Reserve - - - --- _-
- $10.2 million
- $10^2 million
- $11_7 million
$11.7 million
Contribution to reserve in FY 2021
$10.0 million
$16.8 million
$24.1 million
Pedestrianization of Ocean Drive (pending)
- -
- Est. ($1_5 million)
Est. ($1.5 million)
Revised FY 2021 Reserve
$10.2 million
$20.2 million
$27.0 million
$34.3 million
Adopted Use of Reserve in FY 2022
($5.4 million)
($5.9 million)
Additional Spring Break Programming
($0.8 million)
RecommendedUnencumbered Carryforwards from FY 2021
($0.1 million)
Projected FY 2022 Reserve
$21.6 million
$27.5 million
Page 39 of 103
Sixth Amendment to the FY 2021 General Fund, Enterprise, Internal Service, and Special Revenue Funds Budgets
Page 3
All General Fund, Enterprise Funds, Internal Services Funds, and Special Revenue Funds budgets
are projected to be at or below their current FY 2021 amended budgets as of year-end, except for
specific General Fund Departments, the 51 & Alton Garage, Biscayne, Point, Biscayne Beach, and
Normandy Shores Special Revenue Funds, which have been detailed further in the forthcoming
vear-end analvsis.
CORONA VIRUS RELIEF FUND
Miami -Dade County has received an allocation from the Coronavirus Relief Fund (CRF) under the
Coronavirus Aid, Relief, and Economic Security (CARES) Act. $100 million of that funding is being
allocated for an award program for local municipalities. Of the $100 million, $75 million is for
operational costs and $25 million for new municipal programs.
Funds from this program may only be used to (1) cover costs that are necessary expenditures
incurred due to the public health emergency with respect to COVID-19, (2) were not accounted for
in the budget most recently approved as of March 27, 2020, and (3) were incurred during the period
of March 1, 2020 through December 30, 2020. The County will consider reimbursement for COVID-
19 related and incurred operating expenses, as well as certain new programs proposed by
municipalities.
The following are not eligible under the program: (1) equipment and capital expenses; (2) loss of
revenue; (3) utility payment forgiveness.
Examples of eligible costs for the $75 million program include:
• Costs to enable remote work
• FEMA cost share (the 12.5% local cost component of FEMA PA)
• Personnel costs for hours dedicated to mitigating or responding to COVID-19
• Contact tracing
• Public health
• Expenses to facilitate compliance with public health precautions
Examples of eligible costs for the $25 million program include:
• Rental and mortgage assistance programs
• Job training
• Childcare
• Small business grants for business interruption
To date, approximately $41.1 million in reimbursements have been received from Miami -Dade
County for unbudgeted expenditures incurred due to COVID-19 from March 1, 2020 through
December 30, 2020 and certain new programs initiated by the City. Of the $41.1 million in
reimbursements received, approximately $36.9 million is for General Fund expenditures that have
been incurred.
The funds received from this program are one-time in nature and the Administration's
recommendation is to use these funds to cover budget shortfalls from the economic impact of
COVID-19 on the City's operating budget. Any funds over and above that amount are
recommended to be put towards the General Fund reserve goal of 3 months, or 25.0% of total
revenue; and/or Resort Tax reserve goal of 6 months, or 50.0%.
Page 40 of 103
Sixth Amendment to the FY 2021 General Fund, Enterprise, Internal Service, and Special Revenue Funds Budgets
Page 4
AMERICAN RESCUE PLAN ACT FUNDS
The American Rescue Plan Act of 2021 (ARPA) is an emergency legislative package intended to
"fund vaccinations, provide direct relief to families bearing the brunt of the COVID-19 crisis, and
support struggling communities." The bill provides a total of $1.9 trillion to governments and other
entities such as hospitals, public schools, and universities to promote recoveryfrom the COVID-19
pandemic.
Signed into law by President Biden on March 11, 2021, the bill allocated $350 billion in fiscal
recovery funds to State, Local, Tribal, and Territorial (SLTT) Governments, of which $45.6 billion
was allocated for metropolitan cities, such as the City of Miami Beach, to:
• Respond to the COVID-19 public health emergency or its negative economic impacts
including (but not limited to): assistance to households, small businesses, and nonprofits, or
aid to impacted industries such as tourism, travel, and hospitality
• Provide premium pay to eligible State workers, or grants to eligible employers with
employees that perform essential work during the COVID-19 public health emergency
• Provide government services to compensate for the reduction in revenue in the community
due to the pandemic (budget shortfalls)
• Make necessary investments in water, sewer, or broadband infrastructure
The City is projected to receive an allocation of approximately $23.6 million in one-time federal
dollars from the American Rescue Plan Act to address the projected revenue shortfalls attributed to
COVID-19, of which $11.8 million has been received to date, that the Administration recommended
be used to balance the shortfall attributed to COVID-19 in the FY 2022 budget and remaining
balance allocated as contingency for public safety.
GENERAL FUND ANALYSIS
The year-end analysis for FY 2021 reveals that the General Fund has a preliminary operating
shortfall of $3.7 million, or 1.1 %, over the current amended FY 2021 General Fund operating budget
which does not include any reimbursements for reimbursable COVID-19 expenditures or prior year
Hurricane Irma expenditures received during FY 2021.
The Administration is, however, recommending that $3.5 million be carried forward into FY 2022 to
fund goods and/or services that were procured in FY 2021, but not received and/or rendered due to
timing issues between fiscal years.
Similarly, the Administration is recommending that $5.2 million be carried forward into FY 2022 for
General Fund projects that were originally budgeted in FY 2021, but not completed.,
To conclude, the Administration is also recommending that FY 2021 funding totaling $6.2 million be
set-aside and appropriated in FY 2022 for the following expenditures:
Page 41 of 103
FY 2021 Budget
General Fund
Adopted Budget
Amended Budget
Projected
Difference
% Over / (Under)
Revenues
Expenditures
$ 329,023,000
$ 329,023,000
$ 342,719,000
$ 342,719,000
$ 331,458,000
$ 335,207,000
$ (11,261,000)
$ (7,512,000)
3.3%
-2.2%
Excess of Revenues Over/(Under)
Expenditures
$ (3,749,000)
-1.1%
The Administration is, however, recommending that $3.5 million be carried forward into FY 2022 to
fund goods and/or services that were procured in FY 2021, but not received and/or rendered due to
timing issues between fiscal years.
Similarly, the Administration is recommending that $5.2 million be carried forward into FY 2022 for
General Fund projects that were originally budgeted in FY 2021, but not completed.,
To conclude, the Administration is also recommending that FY 2021 funding totaling $6.2 million be
set-aside and appropriated in FY 2022 for the following expenditures:
Page 41 of 103
Sixth Amendment to the FY 2021 General Fund, Enterprise, Internal Service, and Special Revenue Funds Budgets
Page 5
• Ocean Drive Configuration Adaptation -Additional Security Services Identified by the Police
Department to be needed at locations on 5tH 12tH and 14th Street — $340,000
• Renovation of Donated Fire Boat — $350,000
• Replacement of the Fire Department's Self -Contained Breathing Apparatus equipment
which will need to be replaced in FY 2023 (in addition to the $450,000 included in the FY
2021 projections) — $450,000
• Estimated Build -out and Lease costs to relocate Day Care Center currently at South Shore
Community Center, subject to City Commission approval — $1,636,000
• Additional Transfer to the Capital Pay -As -You -Go (PayGo) Fund for Capital Project Funding
(i.e., 72nd Street Complex, Fire Station #1, etc.) —'$3,448,000
As summarized in the table below, after accounting for the recommended General Fund
carryforward encumbrances and appropriations from. FY 2021 to FY 2022, and additional set -asides
recommended for appropriation in FY 2022 listed above, the FY 2021 shortfall in the General Fund
is projected at $18.7 million.
Projected General Fund Year -End Surplus/(Shortfall) ($3,749,000)
Recommended Encumbered Carryforwards (3,514,000)
Recommended Unencumbered Carryforwards (5,237,000)
Sub -Total ($12,500,000)
Renovation of Donated Fire Boat (350,000)
Self -Contained Breathing Apparatus (SCBA) (450,000)
Security Services for New Post Locations at 5th, 12th, and 14th St (340,000)
Estimated South Shore Day Care Build -Out and Operations, subject to (1,636,000)
Commission Approval_
Additional Capital Project Funding (i.e., 72nd St., Fire Station #1, etc.) (3,448,000)
Total ($18,724,000)
PROPOSED AMENDMENTS TO THE GENERAL FUND
Preliminary FY 2021 year-end expenditures reveal that the following General Fund departments are
projected to exceed their FY 2021 amended budgets.
Fire — The department is projected to be 2.3%, or $2.1 million, above the current amended
budget primarily due to increased usage of unbudgeted overtime, which is attributed to several
factors. First, during FY 2021, there have been numerous firefighters out for extended periods
of time due to testing positive for COVID-19 which, as a result, required the usage of
unbudgeted overtime to fill these slots to maintain minimum shift staffing requirements. Second,
the department has utilized additional unbudgeted overtime for COVID-19 related functions
Page 42 of 103
Sixth Amendment to the FY 2021 General Fund, Enterprise, Internal Service, and Special Revenue Funds Budgets
Page 6
such as the Miami Beach Convention Center COVID-19 drive thru testing and homebound
testing programs.
Citywide Accounts — Citywide Accounts are a category of budgeted expenditures related to
the City's overall operations that are not readily identifiable to any specific department. These
accounts are projected to be 7.7%, or approximately $1.8 million, above the current amended
budget primarily due to the projected impact of the pension buyback window provided for all
eligible sworn Police and Fire personnel, regardless of pension service time, to purchase up to
two years of service from July 1, 2021 through September 30, 2021 in accordance with the
City's current collective bargaining agreements.
Citywide
Accounts
FY 2021
FY 2021
Projected vs
Amended Budget
Projected
Amended
% Oxer / (Under)
Budget Variance
Expenditures
$ 91,890,000
$ 93,985,000
$ 2,095,000
2.3%
Citywide Accounts — Citywide Accounts are a category of budgeted expenditures related to
the City's overall operations that are not readily identifiable to any specific department. These
accounts are projected to be 7.7%, or approximately $1.8 million, above the current amended
budget primarily due to the projected impact of the pension buyback window provided for all
eligible sworn Police and Fire personnel, regardless of pension service time, to purchase up to
two years of service from July 1, 2021 through September 30, 2021 in accordance with the
City's current collective bargaining agreements.
While the above -listed General Fund departments comprise those projected to exceed their current
amended budgets, all other General Fund departments are projected to have savings at year-end,
which may be realigned within the General Fund to address any department overages.
For a detail of General Fund expenditures by department, refer to the attached Exhibit A.
ENTERPRISE, INTERNAL SERVICE, AND SPECIAL REVENUE FUNDS ANALYSIS
The City accounts for those goods and services provided by a department to external users for
which a fee is charged as Enterprise Funds. The City's Sanitation, Sewer, Storm Water, Water,
Parking, Convention Center, and Building 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), Inspector General, and Medical and Dental comprise this category of Proprietary Funds.
Page 43 of 103
Citywide
Accounts
FY 2021
FY 2021
Projected vs
Amended Budget
Projected
Amended
% Oyer / (Under)
Budget Variance
Expenditures
$ 23,057,000
$ 24,840,000
$ 1,783,000
7.7%
While the above -listed General Fund departments comprise those projected to exceed their current
amended budgets, all other General Fund departments are projected to have savings at year-end,
which may be realigned within the General Fund to address any department overages.
For a detail of General Fund expenditures by department, refer to the attached Exhibit A.
ENTERPRISE, INTERNAL SERVICE, AND SPECIAL REVENUE FUNDS ANALYSIS
The City accounts for those goods and services provided by a department to external users for
which a fee is charged as Enterprise Funds. The City's Sanitation, Sewer, Storm Water, Water,
Parking, Convention Center, and Building 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), Inspector General, and Medical and Dental comprise this category of Proprietary Funds.
Page 43 of 103
Sixth Amendment to the FY 2021 General Fund, Enterprise, Internal Service, and Special Revenue Funds Budgets
Page 7
Lastly, 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 Transportation and People's Transportation Plan (PTP) Fund
operations, 7th Street Garage operations, 5th & Alton Garage operations, the Tourism and Hospitality
Scholarship Program, Information and Communications Technology Fund, Education Compact
Fund, Franchise Waste Haulers and Sustainability Contributions, the Residential Housing Program,
Red Light Camera Program operations, Emergency 911 Fund, Miami Beach Cultural Arts Council,
Normandy Shores and the City's three Security Guard Special Taxing Districts (Biscayne Point,
Biscayne Beach, and Allison Island), Miami City Ballet, Art in Public Places (AIPP) operations, Tree
Preservation and Commemorative Tree Trust Fund, Beachfront Concession Initiatives Program, the
Beach Renourishment Fund, 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 the Off -Duty Services Fund.
The preliminary year-end analysis for FY 2021 shows that there are $2.3 million of encumbrances in
the Enterprise Funds, $4.0 million in Internal Service Funds encumbrances, and $1.4 million in
Special Revenue Funds encumbrances (not including Resort Tax) for FY 2021 goods and/or
services that were procured, but not received, that are recommended to be carried forward into the
respective FY 2022 operating budgets.
Similarly, it is recommended that appropriations of $8.5 million in the Enterprise Funds, $3.1 million
in the Internal Service Funds, and $2.6 million in the Special Revenue Funds (not including Resort
Tax) be carried forward into FY 2022 for projects originally budgeted in FY 2021 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 current FY 2021 amended budgets.
511 & Alton Garage Fund — The 5th & Alton Garage Fund is projected to exceed its current
amended budget by $171,000. This is primarily attributed to a projected increase in operational
expenditures for this garage, which were conservatively budgeted based on a cautiously
optimistic rebound in operations during FY 2021 that may need to be offset by an additional
contribution from the Parking Department's Enterprise Fund.
Special Taxing and Other Districts — The Biscayne Point and Biscayne Beach Security Guard
Special Taxing District Special Revenue Funds, as well as the Normandy Shores Special
Revenue Fund, are projected to exceed their current amended budgets by $10,000, $18,000,
and $13,000, respectively. This is primarily attributed to changes in the security service levels
requested by the two Security Guard Special Taxing Districts that were implemented mid -year
of FY 2021, as well as unforeseen repairs that needed to be completed to the Normandy
Shores gate entrance due to vehicle damage incurred, which the Administration recommends
be offset using available fund balance in each respective fund.
Page 44 of 103
Alton
FY 2021
FY 2021
Projected vs
Amended
% O%er / (Under)
Amended Budget
Projected
Budget Variance
Expenditures
$ 643,000
$ 814,000
$ 171,000
26.6%
Special Taxing and Other Districts — The Biscayne Point and Biscayne Beach Security Guard
Special Taxing District Special Revenue Funds, as well as the Normandy Shores Special
Revenue Fund, are projected to exceed their current amended budgets by $10,000, $18,000,
and $13,000, respectively. This is primarily attributed to changes in the security service levels
requested by the two Security Guard Special Taxing Districts that were implemented mid -year
of FY 2021, as well as unforeseen repairs that needed to be completed to the Normandy
Shores gate entrance due to vehicle damage incurred, which the Administration recommends
be offset using available fund balance in each respective fund.
Page 44 of 103
Sixth Amendment to the FY 2021 General Fund, Enterprise, Internal Service, and Special Revenue Funds Budgets
Page 8
RESORT TAX FUND
Preliminary FY 2021 Resort Tax revenues are projected to be $12.7 million, or 18.2%, above the
current amended budget, while Resort Tax expenditures are projected to be $11.4 million, or
16.3%, below the current amended budget, resulting in a preliminary projected surplus of $24.1
million prior to any recommended FY 2021 to FY 2022 carryforward encumbrances and/or
appropriations.
PointBiscayne
FY 2021 FY 2021
Projected vs
Projected vs
Amended Budget Projected
Amended
% Over / (Under)
Amended
% Over / (Under)
Budget Variance
Expenditures
$ 221,000 $ 231,000
$ 10,000
4.5%
RESORT TAX FUND
Preliminary FY 2021 Resort Tax revenues are projected to be $12.7 million, or 18.2%, above the
current amended budget, while Resort Tax expenditures are projected to be $11.4 million, or
16.3%, below the current amended budget, resulting in a preliminary projected surplus of $24.1
million prior to any recommended FY 2021 to FY 2022 carryforward encumbrances and/or
appropriations.
Biscayne Beach
FY 2021
FY 2021
Projected vs
Amended Budget Projected
Amended Budget
Projected
Amended
% Over / (Under)
Budget Variance
Expenditures
Budget Variance
$ 13,000
Expenditures
$ 221,000
$ 239,000
$ 1 18,000
8.1%
RESORT TAX FUND
Preliminary FY 2021 Resort Tax revenues are projected to be $12.7 million, or 18.2%, above the
current amended budget, while Resort Tax expenditures are projected to be $11.4 million, or
16.3%, below the current amended budget, resulting in a preliminary projected surplus of $24.1
million prior to any recommended FY 2021 to FY 2022 carryforward encumbrances and/or
appropriations.
Normandy Shores
FY 2021 FY 2021
Projected vs
Amended Budget Projected
Amended
% O&er / (Under)
Budget Variance
Expenditures
$ 287,000 $ 300,000
$ 13,000
4.5%
RESORT TAX FUND
Preliminary FY 2021 Resort Tax revenues are projected to be $12.7 million, or 18.2%, above the
current amended budget, while Resort Tax expenditures are projected to be $11.4 million, or
16.3%, below the current amended budget, resulting in a preliminary projected surplus of $24.1
million prior to any recommended FY 2021 to FY 2022 carryforward encumbrances and/or
appropriations.
The Administration is recommending that $106,000 be carried forward into FY 2022 for Resort Tax
projects that were originally budgeted in FY 2021 that have not been completed due to timing
issues between fiscal years.
After accounting for the recommended Resort Tax carryforward appropriations from FY 2021 to FY
2022, the Resort Tax Fund will result in a total projected surplus of $24.0 million, which is
recommended to be added to the Resort Tax reserve.
Page 45 of 103
FY2021
FY 2021
% Actual ofAdo
ted
Amended
Actuals as ofAmended
1-0-"`�Imandedc')%':
s: Amen ed.n
Budget
Budget
09/30/21
Budget
Budget
Budget
i
Revenues
2% Resort Tax
45,045,000
45,045,000
52,599,766
116.8%
56,309,000
11,264,000
25.0%
Nlscellaneous Revenues
1,057,000
1,057,000
260,812
24.7%
334,000
(723,000)
-68.4%
Resort Tex Fund Balance
0
503,000
0
0.0%
0
(503,000)
-100.0%
1% Resort Tax (QOL)
10,771,000
10,771,000
12,202,163
113.3%
12,949,000
2,178,000
20.2%
Additional l% for Convention Center
12,457,000
12,457,000
12,202,163
98.0%
12,949,000
492,000
3.9%
Total Revenues
69,330,000
69,833,000
77,264,905
110.6%
82,541,000
12,708,000
18.2%
Expenditures
General Fund Contribution
18,639,000
18,639,000
18,639,000
100.0%
6,415,000
(12,224,000)
-65.6%
Sanitation Fund Contribution
5,780,000
5,780,000
5,780,000
100.0%
5,780,000
0
0.0%
Contribution to GMCVB
4,527,000
4,527,000
5,463,156
120.7%
5,464,000
937,000
20.7%
Contribution to VCA
1,075,000
1,075,000
1,261,760
117.4%
1,448,000
373,000
34.7%
Contribution to N8. Sinai
1,000,000
1,000,000
1,000,000
100.0%
1,000,000
0
0.0%
Other Operatingl0therUses
14,881,000
15,384,000
11,278,203
73.3%
12,260,000
(3,124,000)
-20.3%
Marketing
200,000
200,000
154,894
77.4%
160,000
(40,000)
-20.0%
Transfer to NB, NB, SS Capital, Transp, and Arts (QOL)
10,771,000
10,771,000
12,202,163
113.3%
12,949,000
2,178,000
20.2%
AddVI 1%Conv. Center Debt Service & Cap: Ren & Rep].
12,457,000
1 12,457,000
0
0.0%
12,949,000
1 492,000
3.9%
Total Expenditures
69,330,000
69,833,000
55,779,177
79.9%
58,425,000
11,408,000
16.3%
Excess of Revenues Over/ Under Expenditures
0
0
21,485,728
24,116,000
Recommended Encumbered Canylorwards
0
Recommended Unencumbered Carryforwards
106,000)
Excess of Revenues Over/ Under Expenditures
21,485,728
24,010,000
The Administration is recommending that $106,000 be carried forward into FY 2022 for Resort Tax
projects that were originally budgeted in FY 2021 that have not been completed due to timing
issues between fiscal years.
After accounting for the recommended Resort Tax carryforward appropriations from FY 2021 to FY
2022, the Resort Tax Fund will result in a total projected surplus of $24.0 million, which is
recommended to be added to the Resort Tax reserve.
Page 45 of 103
Sixth Amendment to the FY 2021 General Fund, Enterprise, Internal Service, and Special Revenue Funds Budgets
Page 9
Projected Resort Tax Year -End Surplus/(Shortfall) $24,116,000
Recommended Encumbered Carryforwards 0
Recommended Unencumbered Carryforwards (106,000)
Total $24,010,000
COLLINS PARK RDA GARAGE FUND
As part of the FY 2021 operating budget, the operations of the Collins Park Garage were budgeted
in the Parking Department's Enterprise Fund. However, in light of this garage being constructed
using City Center Redevelopment Agency (RDA) funding, the Administration recommends that the
operations of this garage be transferred to a stand-alone fund to better track its revenues and
expenditures for reporting purposes and increase transparency.
As a result, this proposed amendment is to transfer $838,000 of projected FY 2021 revenues and
expenditures for this garage from the Parking Department's Enterprise Fund to a stand-alone fund
for FY 2021 since the revenues and expenditures budgeted for FY 2022, and subsequent years,
have and will be appropriated in the new stand-alone fund.
CONCLUSION
The Administration recommends that the Mayor and City Commission adopt the Sixth Amendment
to the General Fund, Enterprise Fund, Internal Services Fund, and Special Revenue Fund budgets
for FY 2021 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.
ATH/JW/TOS
Page 46 of 103
Sixth Amendment to the FY 2021 General Fund, Enterprise, Internal Service, and Special Revenue Funds Budgets
Page 10
Exhibit "A"
TRANSFERS
FY 2021
6th Budget
FY 2021
GENERALFUND
Amended Budget
Amended Budget
Amendment
Revised Budget
REVENUES
$
43,000
$
Department
Operating Revenues
$
300,000
$
Mayor and Commission
Ad Valorem Taxes
$
193,218,000
$
193,218,000
Ad Valorem - Capital Renewal & Replacement
$
807,000
$
807,000
Ad Valorem - Pay -As -You -Go Capital
$
2,592,000
$
2,592,000
Ad Valorem -Normandy Shores
$
18,000
$
18,000
Other Taxes '
$
24,083,000
$
24,083,000
Licenses and Permits
$
13,925,000
$
13,925,000
Intergovernmental
$
11,254,000
$
11,254,000
Charges for Services
$
13,061,000
$
13,061,000
Fines and Forfeits
$
1,069,000
$
1;069,000
Interest Earnings
$
2,769,000
$
2,769,000
Rents and Leases
$
5,954,000
$
5,954,000
Miscellaneous
$
15,125,000
$
15,125;000
Resort Tax Contribution
$
18,639,000
$
18,639,000
Other Non -Operating Revenue
$
40,205,000
$
40,205,000
Total General Fund
$
342,719,000 $
0 $
342,719,000
TRANSFERS
FY 2021
6th Budget
FY 2021
Normandy Shores
Amended Budget
Amendment
Revised Budget
APPROPRIATIONS
Capital Renewal & Replacement
$
43,000
$
Department
Info & Comm Technology Fund
$
300,000
$
Mayor and Commission
$
2,517,000
$
2,517,000
City Manager
$
4,798,000
$
4,798,000
Marketing and Communications
$
2,221,000
$
2,221,000
Office of Management and Budget
$
1,466,000
$
1,466,000
Org. Dev Performance Initiatives
$
1,119,000
$
1,119,000
Finance
$
6,358,000
$
6,358,000
Procurement
$
2,705,000
$
2,705,000
Human Resources/Labor Relations
$
2,794,000
$
2,794,000
City Clerk
$
1,844,000
$
1,844,000
City Attorney
$
6,150,000
$
6,150,000
Housing& Community Services
$
3,887,000
(500,000) $
3,387,000
Planning
$
6,095,000
(500,000) $
5,595,000
Environment & Sustai nability
$
1,248,000
$
1,248,000
Tourism and Culture
$
3,242,000
$
3,242,000
Economic Development
$
1,372,000
$
1,372,000
Code Compliance
$
6,477,000
$
6,477,000
Parks & Recreation (incl. Golf Courses)
$
34,283,000
(1,378,000) $
32,905,000
Property Management
$
2,054,000
$
2,054,000
Public Works
$
13,577,000
(500,000) $
13,077,000
Capital Improvement Projects
$
5,551,000
$
5,551,000
Police
$
118,014,000
(1,000,000) $
117,014,000
Fire
$
91,890,000
2,095,000 $
93,985,000
Citywide (incl. Operating Contingency)
$
17,140,000
1,783,000 $
18,923,000
Subtotal General Fund
$
336,802,000
$ 0 $
336,802,000
TRANSFERS
Normandy Shores
$
111,000
$
111,000
Capital Renewal & Replacement
$
43,000
$
43,000
Info & Comm Technology Fund
$
300,000
$
300,000
Pay -As -You -Go Capital Fund
$
4,252,000
$
4,252,000
Parking Fund
$
1,211,000
$
1,211,000
Subtotal Transfers
$
5,917,000 $
0 $
5,917,000
Total General Fund
$ �
342,719,000 $
0 $
342,719,000
Page 47 of 103
Sixth Amendment to the FY 2021 General Fund, Enterprise, Internal Service, and Special Revenue Funds Budgets
Page 11
Exhibit "A"
Page 48 of 103
FY 2021
6th Budget
FY 2021
ENTERPRISE FUNDS
Amended Budget
Amendment
Revised Budget
REVENUE/APPROPRIATIONS
Building
$
16,756,000
$ 16,756,000
Convention Center
$
34,707,000
$ 34,707,000
Water
$
38,058,000
$ 38,058,000
Sewer
$
50,397,000
$ 50,397,000
Stormwater
$
32,830,000
$ 32,830,000
Sanitation
$
22,580,000
$ 22,580,000
Parking
$
37,646,000
(838,000) $
36,808,000
Total Enterprise Funds
$
232,974,000 $
(838,000) $
232,136,000
FY 2021
6th Budget
FY 2021
INTERNAL SERVICE FUNDS
Amended Budget
Amendment
Revised Budget
REVENUE/APPROPRIATIONS
Information Technology
$
18,286,000
$ 18,286,000
Risk Management
$
22,535,000
$ 22,535,000
Central Services
$
1,052,000
$ 1,052,000
Office of Inspector General
$
2,027,000
$ 2,027,000
Property Management
$
11,715,000
$ 11,715,000
Fleet Management
$
15,088,000
$ 15,088,000
Medical and Dental Insurance
$
40,258,000
$ 40,258,000
Total Internal Service Funds
$
110,961,000 $
0
$ 110,961,000
FY 2021
6th Budget
FY 2021
SPECIAL REVENUE FUNDS
Amended Budget
Amendment
Revised Budget
REVENUE/APPROPRIATIONS
Education Compact
$
641,000
$ 641,000
ITTechnology Fund
$
2,034,000
$ 2,034,000
Residential Housing
$
813,000
$ 813,000
Sustainability
$
958,000
$ 958,000
Tree Preservation Fund
$
105,000
$ 105,000
Commemorative Tree Trust Fund
$
3,000
$ 3,000
Resort Tax
$
69,833,000
$ 69,833,000
Tourism and Hospitality Scholarships
$
80,000
$ 80,000
Cultural Arts Council
$
3,133,000
$ 3,133,000
Waste Haulers
$
111,000
$ 111,000
Normandy Shores
$
287,000
13,000
$ 300,000
Biscayne Point Special Taxing District
$
221,000
10,000
$ 231,000
Allison Island Special Taxing District
$
221,000
$ 221,000
Biscayne Beach Special Taxing District
$
221,000
18,000
$ 239,000
5th &Alton Garage
$
643,000
171,000
$ 814,000
7th Street Garage
$
2,049,000
$ 2,049,000
Transportation Fund
$
8,883,000
$ 8,883,000
People's Transportation Plan
$
4,239,000
$ 4,239,000
Police Confiscation Fund - Federal
$
130,000
$ 130,000
Police Confiscation Fund -State
$
164,000
$ 164,000
Police Unclaimed Property
$
29,000
$ 29,000
Police Crash Report Sales
$
25,000
$ 25,000
Police Training Fund
$
25,000
$ 25,000
Red Light Camera Fund
$
1,407,000
$ 1,407,000
E-911 Fund
$
669,000
$ 669,000
Art in Public Places (Al PP)
$
21,000
$ 21,000
Beachfront Concession Initiatives
$
74,000
$ 74,000
Beach Renourishment
$
1,575,000
$ 1,575,000
Adopt -A -Bench Program
$
20,000
$ 20,000
Off -Duty Services Fund
$
200,000
$ 200,000
Convention Center Renewal and Replacement
$
4,000,000
$ 4,000,000
Total Special Revenue Funds
$
102,814,000 $
212,000
$ 103,026,000
Page 48 of 103