Resolution 2022-32319 RESOLUTION NO 2022-32319
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 2023.
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, a special election was conducted within the Special Taxing District
on December 17, 2019, which resulted in the approval of the transfer of control-of the
Special Taxing District from the County to the City by a majority vote of the qualified
electors residing in the Special Taxing District; and
WHEREAS, on February 12, 2020, the Mayor and City Commission adopted
Resolution-No. 2020-31176, expressing the City's intent to use the uniform method for
collecting non-ad valorem assessments to be levied within the Special Taxing District,
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; 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 2023 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 2023 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
Use of Fund Balance 20,000
Total $ 236,000
Expenditures
Security Services for District $ 184,000
Security Camera System Upgrade (One-Time) 20,000
Property Mgmt. Internal Service Charges 20,000
Guardhouse Utilities 3,800
Guardhouse Repairs and Maintenance 2,400
Contingencies 2,400
Guardhouse Janitorial Services 1,200
Advertising and Mailing Costs for Notice of Public Hearing 1,200
OIG Internal Service Charges 1,000
Total $ 236,000
PASSED AND ADOPTED this 14th day of September, 2022.
ATTEST: -,;ri , '
,;s; : .:;r Dan Gelber, Mayor
Rafa I E. G anado, City Clerk
APPROVED AS TO
SEP 2 1 2022 FORM &LANGUAGE
&FOR EXECUTION
City Attorney plc, L Date
2
ATTACHMENT A
FY 2023 Allison Island Special Taxing District Budget
4 .
' FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 j -
Actuals Actuals Actuals Adopted Budget Proposed $Variance %Variance
(MIAMI-DADE (MIAMI-DADE (CITY OF MIAMI (CITY OF MIAMI Budget(CITY OF FY
2023 Budget vs FY 2023 Budget vs
COUNTY) COUNTY) BEACH) BEACH) MIAMI BEACH) FY 2022 Adopted FY 2022 Adopted
REVENUES
Special Assessments 246,437 258,619 216,055 213,200 213,600 400 0.2%
Special Assessment Collection Allowance 0 0 0 2,800 2,400 (400) -14.3%
Fund Balance/Retained Earnings 0 0 0 10,000 20,000 10,000 100.0%
Interest/Other 2,180 1,100 38,577 0 0 0 0.0%
Total $ 248,617 $ 259,719 $ 254,632 $ 226,000 $ , 236,000 $ 10,000 4.4%
EXPENDITURES '
County Personnel Costs 6,174 4,601 0 0 0 0 0.0%
Utilities(Electricity,Telephone,Sewer,Storm Water,Water)(1) 2,300 2,172 2,441 4,400 3,800 (600) -13.6%
Janitorial Services IZ) 2,653 1,411 490 1,200 1,200 0 0.0%
Repairs&Maintenance(3) 201 2,593 1,065 12,400 22,400 10,000 80.6%
Security Guard Services 141 188,336 204,922 182,328 184,000 184,000 0 0.0%
Advertising Is) 0 0 0 0 1,200 1,200 100.0%
Contingencies(based on collections allowance) 0 0 0 2,800 2,400 - (400) -14.3%
Property Management Internal Service Charges 161 28,324 19,205 27,100 20,200 20,000 (200) -1.0%
OIG Internal Service Charges 171 0 0 0 1,000 .1,000 0 0.0%
Total $ 227,989 $ 234,904 $ 213,424 $ 226,000 $ 236,000 $ 10,000 4.4%
Surplus/(Shortfall) $ 20,628 $ 24,815 $ 41,208 $ 0 $ 0
Number of Units(per Miami-Dade County Property Appraiser)(8) 47.00 47.00 46.00 47.00 49.00 2.00 4.3%
$Assessment Rate/Unit $ 5,336.42 $ 5,730.88 $ 4,804.35 $ 4,595.74 $ 4,408.16 $ (187.58) -4.1%
Footnotes:
11)Utility costs based on the following:Electricity-FY 2021 actuals for 4 months plus a 4%increase for FPL rate increase;Telephone-current monthly rate of$110.90;Storm Water-current monthly rate of$25.60
plus a 7.1%CPI increase;Water and Sewer-year-to-date actuals plus a 7.1%CPI increase
(2)FY 2023 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 2023 repairs and maintenance budget based on Facilities and Fleet Management's projection for preventive and corrective maintenance,which includes one-time expenditure request of$20,000 for camera
(4)FY 2023 security guard cost based on an hourly rate for the Level 1 guard of$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 2023)
Is)Advertising budget based on costs for Noticing of Public Hearing for Special Taxing Districts for FY 2022
(6)Includes approximately 16.7%of the split-funded Administrative Officer position and indirect costs associated with the operations of the Special Taxing District based on an updated Full Cost Allocation Study
completed by a third-party consultant(1.32%of adjusted budget).This includes a 2.0%merit and a 10%increase over the FY 2022 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
(7)Based on the finalization of the Office of the Inspector General's FY 2023 budget and internal services allocations for FY 2023
(8)Proposed FY 2023 units based on Non-Ad Valorem Assessment roll provided by the Miami Dade Property Appraiser on June 1,2022
Resolutions-R7 I
MIAMI BEACH
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: Alina T. Hudak, City Manager
DATE: September 14,2022
5:04 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 2023.
RECOMMENDATION
See attached Memorandum.
SUPPORTING SURVEY DATA
N/A
FINANCIAL INFORMATION
N/A
Applicable Area
Citywide
Is this a"Residents Right Does this item utilize G.Q.
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- FY 2023 Allison Island Budget
Page 1338 of 1700
o Resolution
Page 1339 of 1700
M AMI BFACH
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 14, 2022
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 2023.
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 2023 in the amount of$236,000, subject to adoption of the
Non-Ad Valorem assessment roll of $4,408.16, 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 City's Mayor and City Commission 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.
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
Page 1340 of 1700
FY 2023 Allison Island Budget
September 14, 2022
Page 2 of 3
County and the City,the City became the governing body of the Special Taxing District pursuant to
Section 102.168 of the Florida Statutes.
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.
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).
ANALYSIS
The FY 2023 budget for the Allison Island Security Guard Special Taxing District,including$20,000
for a security camera system upgrade requested by the District, is$236,000 as detailed further in
Attachment A,which represents a 4.4%,or$10,000,increase from the FY 2022 budget of$226,000
adopted by the City and is comprised of the following line-item expenditures:
Items Included in FY 2023 Expenditures $
Contracted Security Guard Services for District 184,000
Security Camera System Upgrade(One-Time) 20,000
Property Management Internal Service Charges 20,000
Utilities(Water,Sewer,Storm Water, Electricity,Telephone) 3,800
Guardhouse Repairs and Maintenance 2,400
Contingencies(based on budgeted collection allowance) 2,400
Guardhouse Janitorial Services 1,200
Advertising and Mailing Costs for Notice of Public Hearing 1,200
OIG Internal Service Charges 1,000
Total $236,000
In order to continue to provide the current level of security required by this Special Taxing District,
the Administration recommends the proposed FY 2023 Non-Ad Valorem assessment of$4,408.16
per Residential Unit, for real property located within the boundaries of the Allison Island Security
Guard Special Taxing District commencing FY 2023, which will fund the FY 2023 budget for this
Special Taxing District.This Non-Ad Valorem assessment is$187.58,or 4.1%, less than the Non-
Ad Valorem assessment adopted by the City for FY 2022 of$4,595.74, per Residential Unit, and
would generate proceeds of approximately$216,000.The remainder of the total proposed budget,
which is $20,000, will be funded using the District's available fund balance for a security camera
system upgrade requested by the District.
Page 1341 of 1700
FY 2023 Allison Island Budget
September 14, 2022
Page 3 of 3
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 2023
operating budget of$236,000 for the Allison Island Security Guard Special Taxing District.
Attachment A—Allison Island Budget
ATH/JW/TOS
Page 1342 of 1700
ATTACHMENT A
FY 2023 Allison Island Special Taxing District Budget
FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
Actuals Actuals Actuals Adopted Budget Proposed $Variance %Variance
FY
(MIAMI-DADE (MIAMI-DADE (CITY OF MIAMI (CITY OF MIAMI Budget(CITY OF 2023 Budget vs FY 2023 Budget vs
COUNTY) COUNTY) BEACH) BEACH) MIAMI BEACH) FY 2022 Adopted FY 2022 Adopted
REVENUES
Special Assessments 246,437 258,619 216,055 213,200 213,600 400 0.2%
Special Assessment Collection Allowance 0 0 0 2,800 2,400 (400) -14.3%
Fund Balance/Retained Earnings 0 0 0 10,000 20,000 10,000 100.0%
Interest/Other 2,180 1,100 38,577 0 0 0 0.0%
Total $ 248,617 $ 259,719 $ 254,632 $ 226,000 $ 236,000 $ 10,000 4.4%
EXPENDITURES
County Personnel Costs 6,174 4,601 0 0 0 0 0.0%
Utilities(Electricity,Telephone,Sewer,Storm Water,Water)Ill 2,300 2,172 2,441 4,400 3,800 (600) -13.6%
Janitorial Services PI 2,653 1,411 490 1,200 1,200 0 0.0%
ID Repairs&Maintenance(31 201 2,593 1,065 12,400 22,400 10,000 80.6%
CO Security Guard Services N) 188,336 204,922 182,328 184,000 184,000 0 0.0%
m•A Advertising IsI 0 0 0 0 1,200 1,200 100.0%
w Contingencies(based on collections allowance) 0 0 0 2,800 2,400 (400) -14.3%
0 Property Management Internal Service Charges(6) 28,324 19,205 27,100 20,200 20,000 (200) -1.0%
-.1OIG Internal Service Charges I'I 0 0 0 1,000 1,000 0 0.0%
0 Total $ 227,989 $ 234,904 $ 213,424 $ 226,000_$ 236,000 $ 10,000 4.4%
Surplus/(Shortfall) $ 20,628 $ 24,815 $ 41,208 $ 0 $ 0
Number of Units(per Miami-Dade County Property Appraiser)(4) 47.00 47.00 46.00 47.00 1 49.00 2.00 4.3%
$Assessment Rate/Unit $ 5,336.42 $ 5,730.88 $ 4,804.35 $ 4,595.74 $ 4,408.16 $ (187.58) -4.1%
Footnotes:
(1)Utility costs based on the following:Electricity-FY 2021 actuals for 4 months plus a 4%increase for FPL rate increase;Telephone-current monthly rate of$110.90;Storm Water-current monthly rate of$25.60
plus a 7.1%CPI increase;Water and Sewer-year-to-date actuals plus a 7.1%CPI increase
I'I FY 2023 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 2023 repairs and maintenance budget based on Facilities and Fleet Management's projection for preventive and corrective maintenance,which includes one-time expenditure request of$20,000 for camera
10 FY 2023 security guard cost based on an hourly rate for the Level 1 guard of$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 2023)
IsI Advertising budget based on costs for Noticing of Public Hearing for Special Taxing Districts for FY 2022
(6)Includes approximately 16.7%of the split-funded Administrative Officer position and indirect costs associated with the operations of the Special Taxing District based on an updated Full Cost Allocation Study
completed by a third-party consultant(1.32%of adjusted budget).This includes a 2.0%merit and a 10%increase over the FY 2022 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
I'l Based on the finalization of the Office of the Inspector General's FY 2023 budget and internal services allocations for FY 2023
(8)Proposed FY 2023 units based on Non-Ad Valorem Assessment roll provided by the Miami Dade Property Appraiser on June 1,2022