2004-25699 Reso
RESOLUTION NO.
2004-25699
A RESOLUTION OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING
FISCAL YEAR 2004/05 BUDGETS FOR SPECIAL
REVENUE FUNDS FOR RESORT TAX; RECREATION
PROGRAMS; 7th STREET GARAGE OPERATIONS; LOG
CABIN TRAINING CENTER OPERATIONS; AND THE
STATE MAJOR CULTURAL INSTITUTION GRANT FOR
THE BASS MUSEUM.
WHEREAS, expenses related to tourism, monitoring and auditing payments,
and receipt of Resort Taxes to the City will be paid by the Resort Tax Fund; and
WHEREAS, the budget for the public parking garage located at 7th Street and
Collins Avenue (the 7th Street Parking Garage) provides funding for operating expenses,
debt service and a reserve for replacement; 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, 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 Fiscal Year 2004/05 budgets for Special revenue funds as
listed below:
SPECIAL REVENUEI
APPROPRIATIONS
FUNDI
DEPT #
FY 2004/05
BUDGET
RESORT TAX
Resort Tax Fund
160.various
$34,614,034
7th STREET GARAGE OPERATIONS
142,6976
$2,027,333
SPECIAL REVENUE/ FUND/ FY 2004/05
APPROPRIATIONS DEPT # BUDGET
RECREATION PROGRAMS
Playgrounds 610,6400 $350,000
Ice Skating Instructions 610.6430 150,000
Scott Rakow Youth Center Classes 610.6431 87,500
Gymnastics 610.6432 15,000
Scott Rakow Youth Center Operations 610.6433 26,500
Summer Camp - Youth 610.6434 96,000
Skate/Shoe Rental 610.6435 42,500
North Shore Park 610,6440 65,000
NS/Margaret M. Swett Social Club 610,6451 8,000
Flamingo Park 610.6453 50,000
Athletics 610.6454 125,000
South Pointe Park 610.6491 56,000
21st Street Community Center 610.6492 126,500
Special Events 610.6499 55,000
Total $1,253,000
LOG CABIN TRAINING CENTER OPERATIONS
Adult Day Training Program 114.0982 $242,024
Transportation 114,0982 33,990
Supported Employment Program 114.0982 42,076
Supported Independent Living Program 114.0984 20,994
Total $339,084
STATE MAJOR CULTURAL INSTITUTION
GRANT FOR THE BASS MUSEUM OF ART
Operations 148,6153 $77,013
TOTAL ALL FUNDS $38,310,464
PASSED and ADOPTED this
MAYOR APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
~r!~
CITY CLE K
1!4. ~ ~ "J~ J,/-O':l
City mey~'f Date
ATTACHMENT 'A'
CITY OF MIAMI BEACH, FLORIDA
RESORT TAX FUND BUDGET - FISCAL 2005
2% 1% Total
Revenues:
Resort Tax $24,409,000 $5,039,000 $29,448,000
Special Assessment-North Shore 263,000 263,000
Repayment of RDA loan 4,843,534 4,843,534
Interest Income 52,500 52,500
Registration Fees 7,000 7,000
Total Revenue 29,575,034 5,039,000 34,614,034
Exoenditures:
Personnel Costs:
Salaries & Wages 178,008 178,008
Health, Life & Dental Insurance 6,990 6,990
Pension Contribtuitions & Other Benefits 27,993 27,993
Total Personnel Costs 212,991 0 212,991
Ooeratina Costs:
Professional Services 55,000 55,000
Intemal AudiUResort Tax Auditors' Expenditures 532,410 532,410
Telephone 50 50
Postage 500 500
Administrative Fees 26,450 26,450
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 6,374 6,374
Internal Service - Self Insurance 16,189 16,189
Internal Service - Computers 15,520 15,520
Internal Service - Prop, Maintenance/Electrical 2,739 2,739
Total Operating Costs 671,863 0 671,863
Total Operating Expenditures 884,854 0 884,854
Other Uses:
Contribution to VCA 1,171,632 1,171,632
Contribution to Bureau 5,000,000 5,000,000
Excise Tax Bonds 297,529 297,529
Other Designated Expenditures 2,519,500 2,519,500
Debt Service:
North Shore 916,459 916,459
Gulf Breeze 707,685 707,685
TIF Bonds 2,519,500 2,519,500
Contingency 1,668,267 1,668,267
General Fund Contributions 18,928,608 18,928,608
Total Other Uses 28,690,180 5,039,000 33,729,180
Net 0 0 0
Exolanation of Other Desianated Exoenditures:
South Beach Services
North Beach Services
Middle Beach Services
Arts
629,875 629,875
629,875 629,875
629,875 629,875
629,875 629,875
0 2,519,500 2,519,500
CITY OF- MIAMI BEACH
COMMISSION ITEM SUMMARY
m
Condensed Title:
A Resolution adopting Fiscal Year 2004/05 budgets for Special Revenue funds for Resort Tax; 7TI1
Street Garage Operations; Recreation Programs; Log Cabin Training Center Operations; and the
State Major Cultural Institution Grant for the Bass Museum,
Issue:
Should the Commission adopt Fiscal Year 2004/05 budgets for Special Revenue funds for Resort
Tax, 7th Street Garage Operations; Recreation Programs; Log Cabin Training Center Operations;
and the State Major Cultural Institution Grant for the Bass Museum?
Item Summary/Recommendation:
The administration recommends adopting the Fiscal Year 2004/05 budgets for Special revenue
funds for Resort Tax; ih Street Garage Operations; Recreation Programs; Log Cabin Training
Center Operations; and the State Major Cultural Institution Grant for the Bass Museum.
Advisory Board Recommendation:
I
Financial Information:
Source of
Funds:
Resort Tax
7 Street Garage Operations
Recreation Programs
Lo Cabin Trainin Ctr 0 e
State Grant for Bass Museum
Finance Dept.
$38,310,464
City Clerk's Office Legislative Tracking:
I
AGENDA ITEM
DATE
Rl[
~-2~.oV
CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
www.ci.miami.beach.fl.us
COMMISSION MEMORANDUM
To:
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 2004/05 BUDGETS FOR SPECIAL REVENUE FUNDS FOR
RESORT TAX; 7TH STREET GARAGE OPERATIONS;
RECREATION PROGRAMS; LOG CABIN TRAINING CENTER
OPERATIONS; AND THE STATE MAJOR CULTURAL INSTITU-
TION GRANT FOR THE BASS MUSEUM.
Date: September 28, 2004
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 - $34,614,034
This fund accounts for the collection ofthe 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 $884,854.
FY 2004/05 - Special Revenue Budgets
September 28, 2004
Page 2
The allocation to the General Fund for Fiscal Year 2004/05 of approximately
$18.9 million pays for tourist related services and costs provided or managed
by General Fund Departments. This funding supports approximately $17.5
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 $900,000 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 t6 evening entertainment areas and for
special events. An additional $500,000 provides for a portion ofthe operational
costs ofthe 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 2004/05 budget also includes a $1.6 million contingency for
other Resort Tax eligible expenses such as: special events, festivals,
marketing, and protocol. This budget also reflects the revised allocation
method for the Qualify of Life funding, which includes the arts, approved by
the Finance and Citywide Projects Committee on February 18, 2004. Please
see Attachment "A" for the revenue and expenditure detail budget.
ih Street Garage - $2,027,333
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. In the event of any shortfall in projected revenues,
the difference shall be made up by funds from excess parking revenues.
Operating Expenses
Debt Service
Reserve for Replacement
Total
$1,016,228
714,000
297,105
$2,027,333
FY 2004/05 - Special Revenue Budgets
September 28, 2004
Page 3
Recreation Programs - $1,253,000
Recreational programs and activities funded through special revenues and
self-supporting user fees are listed below:
PROGRAM/ACTIVITY
ACCOUNT AMOUNT
Playgrounds
Ice Skating Instructions
Youth Center Classes
Gymnastics
Youth Center Operations
Summer Camp - Youth
Skate/Shoe Rental
North Shore Park
NS/Margaret M. Swett Social Club
Flamingo Park
Athletics
South Pointe Park
21st Street Community Center
Special Events
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
Total
Log Cabin Training Center - $339,084
$350,000
150,000
87,500
15,000
26,500
96,000
42,500
65,000
8,000
50,000
125,000
56,000
126,500
55,000
$1,253,000
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 for salaries and fringes ($102,284) and operating
($236,800) is provided by the State's Medicaid Waiver program, fees and
private clients.
The following is breakdown of the funding sources: Florida Department of
Children and Families (DCF) Adult Day Training Program (ADTP) - $242,024,
Transportation - $33,990, Supported Employment Program (SE) - $42,076,
and Supported Independent Living (SIL) - $20,994. In addition, the City's
General Fund contributes $46,919 for operations. It is anticipated that by
FY 2004/05 - Special Revenue Budgets
September 28, 2004
Page 4
the end of FY 2004/05, the City will transition/outsource the Training Center
through an RFP process to a private entity to continue providing a day-training
program for developmentally disabled adults.
PROGRAM/ACTIVITY
ACCOUNT
AMOUNT
Adult Day Training Program
Transportation
Supported Employment Program
Supported Independent Living Program
Total
114.0982
114.0982
114.0982
114.0984
$242,024
33,990
42,076
20,994
$339,084
State Major Cultural Institution Grant for the Bass Museum of Art - $77,013
Second year of a three-year grant from the State of Florida Division of
Cultural Affairs to provide security personnel for the facility and other
operating support.
CONCLUSION
The attached Resolution adopting funding for FY 2004/05 budgets from these
sources is vital to the continuation of these projects and activities provided by the
City.
JMG:KGB:JC