99-23359 RESO
RESOLUTION NO. 99-23359
A RESOLUTION OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, APPROVING
THE FIRST AMENDMENT TO FISCAL YEAR 1998/99
BUDGETS WITHIN THE GENERAL FUND.
WHEREAS, municipal budgeting practices require reappropriation of FY 1997/98
outstanding encumbrances; and
WHEREAS, the Administration has performed a review of the City's General Fund
to determine if an increase in departmental appropriations is required to compensate for prior year
encumbrances; and
WHEREAS, a determination has been made that functions within the General Fund
totaling $350,200, require an increase in their respective appropriations to cover prior year
encumbrances carried forward in FY 1998/99; and
WHEREAS, a determination has been made that functions within the General Fund
require an amendment to their respective appropriations to cover unbudgeted expenditures in FY
1998/99; and
WHEREAS, in order to amend certain expenditure categories within the budget, an
amendment is necessary to increase allocations by $700,000 within one General Fund department
while simultaneously decreasing three other department allocations by $700,000 within the General
Fund, the net impact of which is no overall increase to the General Fund budget; and
WHEREAS, increased appropriations are necessary within the Fire Department for
$700,000 due primarily to staffing critical vacant positions with overtime; and
WHEREAS, this increase will be offset by decreased expenditures due to savings
from unfilled positions in Parks and Recreation ($300,000), Police ($200,000), and Public Works
($200,000); and
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND
CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the following
departmental appropriations within General Fund are hereby amended to cover prior year
encumbrances, and unbudgeted expenditures in the current year as follows:
GENERAL FUND
OPERA TlNG REVENUES
Ad Valorem Taxes
Ad Valorem Taxes-RDA So Pointe
Ad Valorem Taxes-RDA City Center
Other Taxes
Licenses & Permits
Intergovernmental
FY 1998/99
Adopted Budget
Increase/
(Decrease)
FY 1998/99
Amended Budget
$44,712,393
3,315,257
2,372,814
17,536,400
7,583,700
8,796,000
$0
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$44,712,393
3,315,257
2,372,814
17,536,400
7,583,700
8,796,000
FY 1998/99 Increase/ FY 1998/99
GENERAL FUND Adopted Budget (Decrease) Amended Budget
OPERATING REVENUES (Cont.)
Charges for Services 1,719,580 0 1,719,580
Fines & Forfeits 1,145,000 0 1,145,000
Interest 3,713,025 0 3,713,025
Rents & Leases 800,185 0 800,185
Miscellaneous 5,293,467 0 5,293,467
Other 14,221,517 0 14,221,517
Fund Balance 0 350,200 350,200
Subtotal $111,209,338 $350,200 $111,559,538
DEBT SERVICE
Ad Valorem Taxes $9,973,902 $0 $9,973,902
Subtotal $9,973,902 $0 $9,973,902
Total Revenues $121,183,240 $350,200 $121,533,440
APPROPRIA TIONS
Mayor/Commission $643,365 $9,300 $652,665
City Manager 1,156,110 1,156,110
City Attorney 2,601,458 2,601 ,458
Children's Affairs 96,038 96,038
City Clerk 1,255,708 1,255,708
Management & Budget 452,223 452,223
Internal Audit 290,649 290,649
Arts, Culture & Entertainment 340,704 340,704
Finance 2,187,770 2,187,770
Human Resources 1,024,185 1,024,185
Planning 1,402,540 37,300 1,439,840
Comm/Economic Dev 953,700 18,400 972,100
Procurement 529,811 529,811
Public Works 3,615,365 (200,000) 3,415,365
Parks & Recreation 15,476,170 (300,000) 15,176,170
Bass Museum 839,668 839,668
Police 39,265,454 (200,000) 39,065,454
Fire 19,950,406 885,300 20,835,706
Code Compliance 1,496,129 1,496,129
Building 2,547,653 2,547,653
Citywide Accounts 9,396,161 99,900 9,496,061
Citywide Accounts-RDA So Pointe 3,315,257 3,315,257
Citywide Accounts-RDA City Center 2,372,814 2,372,814
Subtotal $111,209,338 $350,200 $111 ,559,538
DEBT SERVICE
Debt Service $9,973,902 $9,973,902
Subtotal $9,973,902 $0 $9,973,902
Total General Fund $121,183,240 $350,200 $121,533,440
FY 1998/99 Increase/ FY 1998/99
APPROPRIATIONS (Cont.) Adopted Budget (Decrease) Amended Budget
ENTERPRISE FUNDS
Convention Center $10,259,992 $10,259,992
Parking 13,369,300 13,369,300
Sanitation 4,704,893 4,704,893
Sewer 27,138,953 27,138,953
Storm Water 3,745,000 3,745,000
Water 16,502,121 16,502,121
Total Enterprise $75,720,259 $0 $75,720,259
INTERNAL SERVICE FUNDS
Central Services $556,368 $556,368
Information Technology 7,188,231 $7,188,231
Fleet Management 7,527,775 $7,527,775
Property Management 4,313,355 $4,313,355
Risk Management 10,324,270 10,324,270
Total Internal Service $29,909,999 $0 $29,909,999
$226,813,498
$350,200
$227,163,698
TOT AL ALL FUNDS
Passed and adopted this 20th day of October. 1999.
ATTEST:
JAMr ftU~
CITY CLERK
MAYOR
APPROVED ~ TO
FORM & LANGUAGE
& fOR EXECUTION
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CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
http:\\cLmiami-beach.f1.us
COMMISSION MEMORANDUM NO. 110-50;
TO:
Mayor Neisen Kasdin and
Members of the City mmission
.
DATE: October 20, 1999
FROM:
Sergio Rodriguez
City Manager
SUBJECT:
A RESOL ION OF THE MAYOR AND CITY COMMISSION OF THE
CITY 0 MIAMI BEACH, FLORIDA, APPROVING THE FIRST
AMENDMENT TO FISCAL YEAR 1998/99 BUDGETS WITHIN THE
GENERAL FUND.
ADMINISTRATION RECOMMENDATION
Adopt the Resolution.
BACKGROUND
This budget amendment appropriates funds in the General Fund to cover prior year encumbrances
and amends those departments which our year-end projections indicate will exceed their budget
authorization. The components of this amendment are budget neutral, i.e. they are housekeeping
items and do not commit additional dollars, for which a new funding source (revenue) would have
to be identified.
Resolution Number 94-21258 directed the Administration to provide quarterly reports on the
operating budget by comparing budget to actual, with explanations on those revenue and expense
categories and classifications which our year-end projections reveal will be at a significant variance
to budget. As noted in the second and third quarter reports, the Administration is proposing this
amendment to address unbudgeted expenditures in the General Fund. Since Florida Statues prohibit
the overexpenditure of departmental budgets and funds without Commission approval, it is necessary
to amend appropriations for those departments which our year-end projections indicate will exceed
their budget authorization.
ANAL YSIS
A detailed review was performed to identify all outstanding prior year (PY) encumbrances that will
require a carry forward of their funding from FY 1997/98 to FY 1998/99. This is required because
these PY encumbrances were spent in FY 1998/99. We have identified PY encumbrances within
the General Fund totaling $350,200, which require a budget amendment. The source of funding for
encumbrances within the General Fund has already been recognized as a reservation of fund balance
and does not constitute additional expenditures or liabilities.
AGENDA ITEM L 1 S
DATE -10 - 20-9.5
1
Fiscal Year 1998/99 First Budget Amendment
Page 2
October 20, 1999
Details of the PY amendment follows:
GENERAL FUND
Reappropriation
of PY Encumbrance
Purpose
Mayor/Commission
Planning
Comm/Economic Dev
Fire
Citywide Accounts
$ 9,300
37,300
18,400
185,300
99.900
Capital (off furniture), supplies
Capital (off furniture), professional svcs
Capital (off furniture), professional svcs
Capital (off furniture), supplies
Professional Services
TOTAL GENERAL FUND
$350,200
In addition, our year-end projections indicate that only the Fire Department will require an increase
to their budget. This will be accomplished by re-allocating $700,000 within the budget of the
General Operating Fund, but will result in no overall increase. In order to recognize increased
expenditures in one department, offset by decreased expenditures in three departments, a budget
amendment must be adopted. Our projections, as stated in the quarterly reports, indicated increases
within the Fire Department ($700,000) due primarily to staffing critical vacant positions with
overtime. This increase will be offset by decreased expenditures due to savings from unfilled
positions in Parks and Recreation ($300,000), Police ($200,000), and Public Works ($200,000).
Details of the re-allocation amendment follows:
INCREASED APPROPRIA nONS
DEPARTMENT
AMOUNT
Fire
Total Increase
$700.000
$700,000
DECREASED APPROPRIA nON
Parks and Recreation
Police
Public Works
Total Decrease
($300,000)
( 200,000)
( 200.000)
($700,000)
Net Increase/(Decrease)
$
o
In keeping with sound financial planning and budgeting practices, we will, if necessary, present a
second and final amendment during the month of December supported with a year-end reconciliation
for the fourth quarter to recognize any unanticipated expenses and year-end closing transactions
which impact the budget.
2
Fiscal Year 1998/99 First Budget Amendment
Page 3
October 20, 1999
CONCLUSION
The attached Resolution will allow the first amendment to departmental appropriations within the
General Fund to be enacted. This action is necessary to comply with Florida Statutes which stipulate
that we may not expend more than our appropriations provide.
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