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2010-27493 Reso R7G-22010-27493 RESOLUTION NO.', A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING TENTATIVE BUDGETS FOR THE GENERAL, G.O. DEBT SERVICE, RDA AD VALOREM TAXES, ENTERPRISE, AND INTERNAL SERVICE FUNDS FOR FISCAL YEAR (FY) 2010/11, SUBJECT TO A SECOND PUBLIC HEARING SCHEDULED ON MONDAY, SEPTEMBER 20, 2010 AT 5:01 P.M. WHEREAS, the City's FY 2010/11 proposed workplan and budget was developed through an intensive review process that included City Commission retreats in January and May 2010, as well as series of budget briefings with the Finance and Citywide Projects Committee between June and July, 2010; and WHEREAS, at the July 7, 2010, Finance and Citywide Projects Committee meeting, the Committee endorsed an approach to balancing the City's budget that included, employee "give-backs", efficiencies and reductions, use of Fiscal Year 2008/09 year-end surplus, additional transfers from Resort Tax revenues to cover tourism expenditures in the General Fund, and an increase in the general operating millage rate to recapture the $13.7 million decrease in property tax revenues due to declines in property values; and WHEREAS, on July 14, 2010, the Mayor and City Commission adopted the proposed General Fund operating millage of 6.4143, sufficient to recapture the $13.7 million loss in property tax revenues due to declines in property values; and WHEREAS, at the August 25, 2010, Finance and Citywide Projects Committee meeting, the Committee endorsed the approach to modify the $29 million budget gap; and WHEREAS, this approach to address the budget gap reduced the funding from millage recapture from $13.7 million to $10.1 million, and offset this reduction with a $3.6 million transfer of prior year-end surplus from the Parking Operation Fund; and WHEREAS, in order to utilize the use of FY 2008/09 year-end surplus funds, the Commission would need to waive the established City policy of not utilizing one-time, non-recurring revenue to subsidize recurring personnel, operating, and maintenance costs. NOW THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND THE CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that, following a duly noticed public hearing on September 15, 2010, the City Commission hereby waives the City's policy of not utilizing one-time, non-recurring revenue to subsidize recurring personnel, operating and maintenance costs for Fiscal Year .2010/11, and hereby adopts tentative budgets for the General, G.O. Debt Service, RDA Ad Valorem Taxes, Enterprise, and Internal Service Funds for Fiscal Year 2010/11 as summarized and listed below, subject to a second public hearing scheduled at 5:01 P.M., Monday, September 20, 2010. GENERAL OPERATING REVENUES Ad Valorem Taxes Ad Valorem -Capital Renewal & Repl. Ad Valorem Taxes -Normandy Shores Other Taxes Licenses and Permits Intergovernmental Charges for Services Fines and Forfeits Interest Rents and Leases Miscellaneous Other -Resort Tax Contribution Reserves- Buildiing Dept Operations Other -Non Operating Revenues FY 09 Year-End Surplus Set Aside FUND TOTAL G.O. DEBT SERVICE FUND Ad Valorem Taxes FUND TOTAL RDA FUND-City TIF only AD VALOREM TAXES Properly Taxes-RDA City Center FUND TOTAL ENTERPRISE FUNDS Convention Center Parking Sanitation Sewer Operations Storm Water Water Operations FUND TOTAL INTERNAL SERVICE FUNDS Central Services Fleet Management Information Technology Property Management Risk Management FUND TOTAL G.O. DEBT GENERAL SERVICE RDA $ 110,367,361 1,777,254 100,S17 25,417,600 15,506,204 9,618,140 10,348,050 3,211,263 3,552,000 4,892,352 11,393,221 24,465,000 1,546,709 11,665,443 3,657,000 $ 237,518,114 $ 6,026,858 $ 6,026,858 $ 17,177,816 $ 17,177,816 ENTERPRISE TOTALS $ 110,367,361 1,777,254 100,517 25,417,600 15,506,204 9,618,140 10,348,050 3,211,263 3,552,000 4,892,352 11,393,221 24,465,000 ' 1,546,709 11,665,443 3,657,000 $ 237,518,114 $ 6,026,858 $ 6,026,858 $17,177,816 $17,177,816 $ 12,832,911 $12,832,911 38,446,850 38,446,850 16, 562,258 16, 562,258 40,024,931 40,024,931 16,893,083 16,893,083 31,030,070 31,030,070 155,790,103 $155,790,103 INTERNAL SERVICE $ 856,355 8,375,372 14,427,730 8,233,171 20,542,249 52,434,877 TOTAL -ALL FUNDS ~>~ ~-- ~'S~ '~~~ ~~~ APPROPRIATIONS G.O. DEBT FUNCTIOWDEPARTMENT GENERAL SERVICE RDA ENTERPRISE MAYOR & COMMISSION $1,534,322 ADMINISTRATIVE SUPPORT SERVICES CITY MANAGER 2,350,894 Communications 878,482 BUDGET & PERFORMANCE IMPROV 1,820,829 FINANCE 4,124,205 Procurement 969,238 Information Technology HUMAN RESOURCES/LABOR RELATIC 1,697,128 Risk Management CITY CLERK 1,500,597 Central Services CITY ATTORNEY 4,002,642 ECONOMIC DEV. & CULTURAL ARTS Economic Development REAL ESTATE, HOUSING & COMM DES 776,768 Homeless Services 759,337 BUILDING 9,316,891 PLANNING 3,113,588 Guttural Arts TOURISM &'CULTURAL DEV 2,643,624 Tourism & CuRural Development CONVENTION CENTER 12,832,911 oPERAnoNs Code Compliance 4,146,931 Community Services 430,093 PARKS 8 RECREATION 27,772,711 PUBLIC WORKS 6,372,884 Property Management Sanitation 16,562,258 Sewer . 40,024,931 Stormwater 16,893,083 Water 31,030,070 CAPITAL IMPROVEMENT PROJECTS 4,520,748 PARKING 38,446,850 FLEET MANAGEMENT PUBLIC SAFETY POLICE 88,920,529 FIRE 56,115,331 CITYWIDE ACCOUNTS CITYWIDE ACCTS-Normandy Shores 157,678 CITYWIDE ACCTS-Operating Contingent 1,321,902 CITYWIDE ACCTSOther 9,578,508 Transfers Capital Investment Upkeep Fund 200,000 Info & Comm Technology Fund 715,000 CAPITAL RENEWAL & REPLACEMENT 1,777,254 G.O. DEBT SERVICE 6,026,858 INTERNAL TOTALS SERVICE $1,534,322 2,350,894 878,482 1,820,829 4,124,205 969,238 14,427,730 1,697,128 20,542,249 1,500,597 856,355 4,002,642 776,768 759,337 9,316,891 3,113,588 2,643,624 12,832,911 4,146,931 430,093 27,772,711 6,372,884 8,233,171 16,562,258 40,024,931 16,893,083 31,030,070 4,520,748 38,446,850 8,375,372 88,920,529 56,115,331 157,678 1,321,902 9,578,508 200,000 715,000 1,777,254 6,026,858 RDA-City TIF only City Center 17,177,816 17,177,816 TOTAL -ALL FUNDS $237,518,114 $6,026,858 $17,177,816 $155,790,103 $416,512,891 $52,434,877 avro-27c~43 PASSED and ADOPTED this 15th day of September, 2010. AY ATTEST: Gvt. CITY CLERK APPROVED AS TO FORM & LANGUAGE & FnH EXECUTION g t~3~1~ -- om ,ate COMMISSION ITEM SUMMARY Condensed Title: A resolution of the Mayor and City Commission of the City Of Miami Beach, Florida, adopting tentative budgets for the General, G.O. Debt Service, RDA Ad Valorem Taxes, Enterprise, and Internal Service Funds for Fiscal Year 2010/11 subject to a second public hearing scheduled on Monday, September 20, 2010 at 5:01 P.M. Cey Intended outcome Supported: Minimize taxes; Control Costs of payroll including salary and fringes; Ensure expenditure trends are sustainable over the long term; Improve the City's overall financial health and maintain overall bond rating; Increase community satisfaction with city services • Supporting Data (Surveys, Environmental Scan, etc.): Based on the 2009 community survey, quality of life in the City is rated highly, the City is seen as an'excellent' or'good' place to live, work, play orvisit, and over'/4s of residents would recommend it to others as a place to live. Impressively, 31 of the residential tracking questions from 2007 experienced increases in each of the areas measured by an overall average of approximately 7.0%; and 28 of 32 business tracking questions experienced increases measured by an overall average of approximately 8.8%. Important findings were: Cleanliness of canals/waterways, the job the city is doing to address homelessness, and storm drainage were all identified as areas for improvement, although improved from prior surveys; cleanliness, code enforcement, and arts and culture were identified as services the city should strive not to reduce; and value of service for tax dollars paid, cleanliness of streets, satisfaction with contacting the City government handling of special events, traffic flow, code enforcement, police ratings, condition of roads, availability of public parking, and consistency of inspections were all identified as key drivers of overall satisfaction levels. Issue• Shall the Mayor and City Commission adopt the attached resolution establishing tentative budgets for the General; G.O. Debt Service, RDA Ad Valorem Taxes, Enterprise, and Internal Service Funds for Fiscal Year 2010/11 and setting the date for the second public hearin ? Item Summary/Recommendation: The FY 2010/11 Proposed Work Plan and Budget maintains current service priorities for the community, despite property tax rates set at 1.2 mills (16 percent) lower than FY 2006/07 when property values were similar to the 2010 certified values. Water, sewer, and stormwater rates and reduced household sanitation fees, result in a combined reduction of $140 er household er ear from our ro'ections a ear a o. Board Recommendation: Financial Information: Source of ~ -.-:Amount ~ ~ ~ Accoant'` ~ ` . Funds: 1 $237,518,114 General Fund Operating 2 $ 6,026,858 G.O. Debt Service 3 ;~ $ 17,177,816 RDA Funds-Ad Valorem Taxes 4 $155,790,103 Enterprise Funds Total $416,512,891 *Net of Internal Service Funds OBPI $ 52,434,877 Internal Service Funds Financial Impact Summary: Maintaining the General Fund Operating millage at the FY 2009/10 level resulted in a gap of approximately $29 million in the General Fund due to the decreased property tax revenues and increased salary and pension costs. Employee givebacks targeted at $15.3 million over 2 years are critical to addressing the gap in addition to millage recapture, efficiencies, and tweaking service levels to achieve reductions with minimal service impacts, as well as evaluating potential new revenue sources. City Clerk's Office Legislative Tracking: Si n-Offs• De artment Direct r Assistant City Manager City Manager J ~ ~ ~ A ~1 dA 1 EM ~1 / Z ! DATE q'I S`IO ® MIAMIBEACH Cit~r of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov COMMISSION MEMORANDUM TO: Mayor Matti Herrera Bower and Members of the City C m~iission FROM: Jorge M. Gonzalez, City Manager DATE: September 15, 2010 SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING TENTATIVE BUDGETS FOR THE GENERAL, G.O. DEBT SERVICE, RDA AD VALOREM TAXES, ENTERPRISE, AND INTERNAL SERVICE FUNDS FOR FISCAL YEAR 2010/11 SUBJECT TO A SECOND PUBLIC HEARING SCHEDULED ON MONDAY, SEPTEMBER 20, 2010 AT 5:01 P.M. ADMINISTRATION RECOMMENDATION The Administration recommends that the City Commission adopt the attached Resolution which establishes tentative budgets for the General, G.O. Debt Service, RDA Ad Valorem Taxes, Enterprise, and Internal Service Funds for Fiscal Year (FY) 2010/11. PROCEDURE As outlined in the companion General Operating Millage Agenda Item, Section 200.065, Florida Statutes specifies the manner in which budgets are adopted. First, the tentative millage rate for both the general operating and debt service is adopted, then immediately thereafter, tentative budgets by fund are adopted. The attached Resolution adopting tentative budgets for the General, G.O. Debt Service, RDA Ad Valorem Taxes, Enterprise, and Internal Service Funds for FY 2010/11 is therefore presented to you at this time for adoption. Additional details are contained in my Budget Message which is attached, however, highlights of that document are outlined below. BACKGROUND Over the last several years, the City of Miami Beach has adopted budgets that provided tax and fee relief while at the same time providing improved services that address needs and priorities identified by the community (primarily in public safety, cleanliness, landscaping and beautification, recreation and cultural arts programming, renewal and replacement funding for our facilities, and building/development functions); and providing structural changes that enhanced capital funding and reserves. Adopting Tentative Budgets September 15, 2010 Page 2 However, these objectives have become increasingly more challenging in the last four years: first through property tax reform where tax rates were dramatically reduced to offset increases in property values; and subsequently with the decline in property values without revisions to the property tax rate as well as increasing pension costs. In the last three years alone, the General Fund has absorbed almost $43 million in reductions (and almost $50 million and 245 positions across all funds) in a General Fund budget that is $226 million in FY 2009/10, almost 20 percent. GENERAL FUND BUDGET Early in the development of the City's budget, I communicated that we were anticipating that the City's General Fund would be facing its most difficult budget year in many years. Our preliminary estimates early in the calendar year ranged from approximately $26 to $40 million, as discussed in our Commission retreats in January and May of this year. We continued to refine our estimates as more information became available, the most significant of which were the City's annual required contributions to the Fire and Police and General Employees pension plans and the certification of property values in the City from the County property appraiser. At the time of adoption of the proposed millage in July, it was estimated that the City had a $32 million gap to address due to the following: • Increases in the General Fund portion of the City's annual required contributions to the Fire and Police and General Employees pension plans, primarily due to the downturn in the market and updated assumptions in the Fire and Police Pension Plan • Increases in health insurance costs • Increase in Internal Service Fund charge-backs to Department primarily due to increases in the Risk Management Fund for claims incurred but not reported, as well as increased costs of legal services • The impact from those bargaining units that had not yet reached agreement with the City as of May, 2010 (American Federation of State, County and Municipal Employees-AFSCME, Communications Workers Union - CWA, Fraternal Order of Police -FOP, and International Association of Fire Fighters - IAFF), due to salary increases from merits and steps received in the current Fiscal Year that had not been budgeted and further increases for FY 2010/11, as well as increased pension costs to reflect the fact that the budgeted 2 percent employee give-back to pension had not yet been achieved • The impact of the decline in property values throughout the City, resulting in a loss of $13.7 million in property values outside the City Center Redevelopment Area (RDA), a loss of 11.8 percent and almost half of the projected budget gap. Together, salaries and fringes represent approximately 73 percent of the total current service level (CSL) budget of $246 million, (including the impacts of merit/steps increases, pension contributions, etc.). It is important to note, that approximately $28 million in other operating costs (11 percent of CSL budget) reflected a decrease of approximately $500,000 almost half of which was offset by approximately $270,000 of the first year impacts of the new living wage requirements. This $500,000 savings reflects the results of various cost savings initiatives by the City such as re-bidding contracts, careful review of department line item expenditures, other efficiencies, etc. Adopting Tentative Budgets September 15, 2010 Page 3 Since July, as we committed to do, we have continued to refine our projections further. Our revenues, in particular, tend to have greater fluctuations than expenditures, and, as a result, we are usually conservative early in the process and refine these projections over the summer. Changes since July include increased revenue estimates (primarily franchise and utility taxes, sales taxes, business tax receipts and fire inspection fees, building development process fees, rents and leases, increased reimbursements from capital projects and administrative fees charged to enterprise funds, offset by decreased interest earnings). As a result, the projected gap has been reduced from $32 million to $29 million. Balancing the budget with such a significant gap has been almost ayear-long process. No sooner did we adopt the budget for FY 2009/10 last September, than we began working on approaches to balance the FY 2010/11 budget. Foremost among these was the importance of employee "give-backs". With the adoption of the FY 2009/10 budget, we, had only recently began our negotiations on the bargaining unit agreements, four of which were set to expire September 30, 2009, and one of which was due to expire April 30, 2010. In the FY 2009/10 budget, we included a modest "give-back" amount in the General Fund budget of $3.5 million, knowing that negotiations would take time to conclude. For the FY 2010/11 budget, the Commission direction was significantly more aggressive as we were directed to pursue an additional $11 million, for a combined total of $15.3 million across all funds from employee "give-backs". In addition to employee "give-backs", we evaluated each department, once again, for efficiencies, and tweaking service levels to achieve reductions with minimal service impacts, as well as evaluating potential new revenue sources. The various approaches used to balance the General Fund budget are shown in the following chart. Transfer of Prior Year Surplus from The Parking Fund, FY 2008/t Surplus Millage Recapture Resort Tar Transfers Efficiencies 8 Reductions Revenue Enhancements Employee "Give-backs" Adopting Tentative Budgets September 15, 2010 Page 4 The proposed Work Plan and Budget as outlined in my Manager's Budget Message (attached) proposes that the $29 million gap be addressed through the following means: • $7.3 million Additional Employee "Give-backs" (almost $9 million in total impact to the General Fund Budget) This in addition to $2 million in reductions already included in the General Fund CSL expenditures from employee merit "givebacks" by the UnclassifiedP'Others" employees and Governmental Supervisors Association (GSA), and from the Year 1 impacts of no cost of living adjustment (COLA) for Police and Fire on the City's contribution to the Police and Fire pension fund. Further, there are an additional $3 million in "givebacks" in other funds - a total of approximately $12 million in savings in FY 2010/11. To date no employee "give-backs" have been achieved .with the CWA bargaining unit. As described below. • $1.1 million Revenue Enhancements These include increases to Rescue transport fees consistent with rates being proposed by the Miami-Dade County Fire Department; eliminating the non-resident sibling discount in our recreation programs; increasing pool fees for non-residents; increasing the activity fees in our after schools and summer camps to cover the costs of supplies; modest increases to tennis fees; increases in sidewalk cafe fees; establishing a commercial banner program throughout the city, charging a late fee for special event applications, establishing fees for wedding ceremony permits; and increasing revenues from anticipated corporate sponsorships. Additional details are contained in Exhibit E attached to the Manager's message. • $1.5 million Efficiencies and Reductions These include a reduction of approximately $740,000 through efficiencies, $80,000 in savings from extending the current winter schedule for pools from September through May; $46,000 in reduced contributions to multiple non-profit organizations and elimination of the $90,000 reduced contribution to the Police Athletic League; $45,000 from reducing one of two victims advocate positions to part-time; $21,000 in savings by reducing the change-out frequency for our hanging basket program, and approximately $230,000 from reductions in administrative support staff. An additional $260,000 in savings are programmed from the General Fund impact of efficiencies in the Information Technology and Property Management Funds. Additional details are contained in Exhibits A through D attached to the Manager's message. These initiatives result in a net reduction of 18 full time positions and 5 part time positions in the General and Internal Service Funds. Adopting Tentative Budgets September 15, 2010 Page 5 • $2.0 million Increased transfers from Resort Tax to the General Fund Additional funds are available due to increased resort tax revenues and decreased debt service to cover tourism eligible expenses in the General Fund • $3.66 million FY 2008/09 Year-e,nd Surplus This was set aside to address potential shortfalls in FY 2010/11, however, it will require a waiver of City policy as described below. • $3.6 million Transfer of Prior Year Surplus from The Parking Operating Fund There are sufficient funds available for prior year's revenue in excess of expenditures to provide for this transfer.. However, the City must raise Parking fees as described below for these funds to be recurring. • $10.1 million Millage Recapture Operating millage increase of 0.5600 needed to recapture a portion of the $13.7 million revenue loss due to decline in property values outside of the City Center RDA Additional Employee "Give-Backs" As noted above, approximately one-quarter of the budget shortfall is anticipated to be addressed through employee "give-backs". To-date we have ratified and approved agreements with four of our five bargaining units: The American Federation of State, County and Municipal Employees (AFSCME), the Government Supervisors Association (GSA), the Fraternal Order of Police (FOP), and the International Association of Fire Fighters (IAFF). Each of these bargaining units has agreed to significant concessions over the 3 year terms of their agreements. In addition, similar concessions began to be implemented for non- bargaining unit employees as early as October 2009. As a result between FY 2009/10 and FY 2010/11, approximately $13 million in concessions Citywide will be achieved from these groups. Regrettably, in August, after more than a year of negotiations, we declared Impasse with the Communications Worker's of America bargaining unit (CWA). The employee "give-backs" in the General Fund budget assume approximately $1.4 million in concessions from CWA to be achieved by the end of the fiscal year, towards a target of $2 million in CWA concessions across all funds. Efficiencies and Reductions In addition to employee "give-backs", we have identified approximately $1.3 million in efficiencies and reductions while only tweaking service levels in the few areas described above. It is important to note that this included a review of operations to identify, where possible, privatizing and outsourcing of functions. While our contracts with AFSCME, GSA, FOP and IAFF, preclude this possibility, at least in the short-term, we have identified several potential areas that could result in recurring annual savings of approximately $1 million in the General Fund, and more than $1 million outside the General Fund. Adopting Tentative Budgets September 15, 2010 Page 6 Several of these initiatives will take significant time and effort time to implement, with some requiring competitive procurement, etc. For budget purposes, we have assumed full implementation by mid fiscal year, however, it is my intent to move as quickly as possible to maximize the savings. Any savings beyond that budgeted will be used to reduce our use of the FY 2008/09 year-end surplus set-aside as described below. ANNUAL IMPACT OF CONCEPTUAL "PLAN B" REDUCTIONS - CWA ONLY Year 1 WHERE POSSIBLE, CONSIDER Annual Annual Impact Assuming PRIVATIZING/OUTSOURCING, SCALING Impact- Impact- Fulllmpte- BACK FULL-TIME TO PART-TIME, ETC. Including Excluding mentatlon by Full Part SEE EXAMPLES BELOW: Pension Pension 3131/11 Tlme Tlme GENERAL FUND Example: convert 20 out of 48 full-time lifeguards to rt time, with no reduction in coves e $ (303,701) $ (184,088) $ (92,044 20.0 40.0 Example: convert full-time pool guards t0 part time with no reduction in service level -reducing 18 FT guards to PT, bringing the PT year round and seasonal guards hours up, to provide the same service levels we are currentry providing. The hours worked vary depending on the time of the year from 20 hours for everyone during the winter (Nov. -Feb.) en we are dosed at one pool a day per week to 40 hours per guard in the summer (May -August). The other months (March, April and September, October) will vary as the weather changes and the pools demands increase or decrease. $ (310,812) $ (112,594) $ (56,297) 18.0 16.0 F~cample: Convert staffing from25 full-time and 3 part- time code enforcement positions to 19 full-time and 14 part-time, providing more effident coverage on weekends and nights g (88,221) $ (53,769) $ (26,884 6.0 11.0 Example: Outsource Code Enforcement call center operations with privatized in-house support -Assume implementation of CaII Center October 2010 and rivatized in-house su rt March 2011 $ (54,105) $ (23,669) $ (11,835) 5.0 Example: Outsource Building PermR Clerks as recommended by the Watson Rice study (previously proposed in FY 2009/10 Budget) -Assume award by January 2011 and full implementation by March 2011 $ (105,411) $ (69,683) $ (34,842) (7.0) Total General Fund $ {882,050) $ (443,803) $ {221,901) (54.0) 87.0 INTERNAL SERVICE FUNDS Example: Eliminate CWA positions in Property Management and replace with contract for approximately $1,000,000 to provide response as needed $ (435,233) $ (278,607) $ (138,304) (22.0) General Fund Estimated tmpad: from Internal Service Fund $ (82,982) Total General Fund Impact $ (304,883) ENTERPRISE FUNDS Example: Outsource Parking Enforcement. Estimated savings of $1,200,000 in recurring costs inducting pension -year 1 cost savings of $1,000,000 are net of pension savings $ (1,031,565) $ (823,278) $ (411,640) (33.0) (14.0) CITY CENTER - PROPERTY MANAGEMENT Example: Outsource Lincoln Road Property Management $ (93,908) $ (60,800) $ {30,400) (4.0) GRANDTOTAL $ (2,422,756) $ {1,604,489) $ (802,244) (113.0) 53.0 Adopting Tentative Budgets September 15, 2010 Page 7 It is important to note, that the initiatives described in the prior table are conceptual, and it is my intent to maximize savings from this approach. The proposed budget incorporates the reduction of an additional 76 full-time positions from these initiatives (offset by the addition of 67 part-time positions) in the General and Internal Service Funds. However, the actual number of positions impacted could differ from those presented above. Use of One-Time Revenues The City's policy regarding use of one-time revenues states that "The City of Miami Beach will use one time, non-recurring revenue for capital expenditures or one time expenditures and not subsidize recurring personnel, operations, and maintenance cost". Recognizing that FY 2010/11 would be a very challenging budget year, at the end of FY 2008/09, year-end surplus (revenues in excess of expenditures) in the amount of $3.657 million were set aside for use in balancing the FY 2010/11 budget as needed. Given the City's policy regarding the use of one-time revenues such as the FY 2008/09 year-end surplus, the City Commission directed staff to identify one-time expenditures in the FY 2010/11 budget that these funds could be used for. However, the nature of expenses in the General Fund operating budget are such that, while the specific line items may be unique to that fiscal year, the level of funding required for that line item is generally a recurring expense (e.g. capital investment upkeep used to maintain our landscaping, uplighting etc., information and communications technology funding, funding for facility renewal and replacement projects, etc.). As a result, it is recommended that the Commission waive this policy for this one-time use of the FY 2008/09 year-end surplus. While this is generally not a recommended financial practice, it is being recommended at this time only because of the unusual extent of the FY 2010/11 projected budget gap. Please note that this recommendation is made cautiously. It is my intention to expend these dollars last during the fiscal year, so that if any savings are achieved throughout the year, the amount of funds needed from this source will be reduced, in which event the funds will be available to be used in subsequent fiscal years. If the use of the FY 2008/09 surplus can be spread over several years, while not providing a recurring funding source, it will at least provide. amulti-year funding source. Service Enhancements Despite the challenges faced with the FY 2010/11 budget, there were a few areas where services are recommended to be enhanced. Ensuring compliance with code regulations throughout the City was further emphasized as a priority during this fiscal year, especially with regard to quality of life issues on weekends, including beach litter during spring break, noise during special events, etc. I am proposing adding nine part time code enforcement officers to support these efforts, similar to the level of effort we deployed earlier this year. In addition, the proposed General Fund budget includes funding for a lobbyist to assist with issues related with Miami-Dade County. The General `Fund proposed budget also incorporates the addition of an Engineering Manager position to oversee design process in the Public Works Department, however, the cost of this position is offset by charges to capital projects. Adopting Tentative Budgets September 15, 2010 Page 8 ENTERPRISE FUND BUDGETS We are pleased to be able to provide relief in one area where fee increases had been previously programmed, with a result that will provide a net benefit for our taxpayers. In the enterprise fund budget, I am recommending no increases in water, sewer and stormwater fees and, in fact, a decrease in household sanitation fees. During the FY 2009/10 budget development process, we had initially forecast that water, sewer and stormwater fees would need to increase by $0.33 per thousand gallons, $0.45 per thousand gallons and $1.27 per month, respectively for FY 2010/11. The combined monthly impact of these then-proposed fee increases for an average household user of 11,000 gallons would have been approximately $9.85 per month, or $118.20 per year. However, due to lower operating costs than previously projected, in part due to the "employee give-backs,° as well as the use of rate stabilization funds from prior years, I do not see a need to recommend any increases in these rates for FY 2010/11. Further, in the Sanitation Fund, I am recommending decreasing the household fee by $1.58 per month (almost $20 per year) by passing through the savings from the new residential waste collection contract to our users. In short, the combined impact from the reduction in the household sanitation fee, and the cost avoidance from not raising the water, sewer and stormwater fees as previously programmed, represents a combined household reduction of almost $140 per year from our projections a year ago. This reduction is significantly more than fhe $74 impact of the proposed increase of 0.56 mills on the median household with a taxable value of $133,000 in 2009, and almost offsets the impact of the mill adjustment for the average household (assuming the 2009 average taxable value with no declines in taxable value). In terms of parking rates, the proposed rates submitted for your consideration reflect the recommendations approved during the August 25, 2010 Finance and Citywide Projects Committee meeting. As you may recall, these recommendations include increasing hours of enforcement in South Beach until Sam; increasing meter parking rates (other than for I-Park device users who are residents) from $1.25 per hour to $1.50 per hour; and increasing hotel hang tag rates from $6 per tag to $10 per tag. As we discussed, to the extent that the increased parking revenues result in additional revenues in excess of expenditures at the end of FY 2010/11, these funds will be used to offset the $3.6 million transfer from the Parking Operating Fund to the General Fund in FY 2010/11. The Enterprise Funds budgets include a minor reduction through efficiencies, including a reduction of 4 full-time positions offset by the addition of 4 part-time positions. These savings also are offset by $235,000 from four positions transferred from the General Fund to the Water and Sewer Funds. Additional details are contained in Exhibits A and B attached. In the Parking Fund, the proposed budget also incorporates the reduction of an additional 33 full-time positions and 14 part-time positions from outsourcing Parking enforcement as shown on page 6, with an anticipated savings of $400,000 in the first year, and annually recurring savings of over $1 million. However, the actual number of positions impacted could differ from those presented above. The Water, Sewer and stormwater Funds also reflect the impact of an additional Information Technology position. Adopting Tentative Budgets September 15, 2010 Page 9 CONCLUSION In summary, the proposed FY 2010/11 General Fund operating budget maintains current service priorities for the community, despite property tax rates set at 1.2 mills (16 percent) lower than FY 2006/07 when property values were similar to the 2010 certified values. Further, 1 am also recommending maintaining water, sewer, and stormwater rates and reducing household sanitation fees, resulting in a combined household reduction of almost $140 per household per year from our projections a year ago. The Administration recommends adoption of the attached Resolution which establishes tentative budgets for General, G.O. Debt Service, RDA Ad Valorem Taxes, Enterprise, and Internal Service Funds for FY 2010/11, subject to a second public hearing scheduled on Monday, September 20, 2010 at 5:01 P.M. Attachment JMG:KGB:JC The Budget IVlessage referenced in this memorandum will be distributed via Supplemental Material RESOLUTION TO BE SUBMITTED __. ,....... MIgM1B .._ .. ^~®~ cE ®F •~~an~~~A~~ NOTICE tS ®F ~l >t~~~~ ~ _" •~/~ Chambe COmm~Rs~o r given that...~J C.r ~~p ~B~ Florida, on. 3rC floor, Cif the City oAfublic hearin /"~ ~~' THE p'm• Wednestlay a lembe00~ ~pnv~e ~o hs Fj Ada Held by the M FIRST .2010 Center Driv the Co aYor BEgCH UDG~ ~loR FfS gING gDOPT1N to Consider he fo~~vavmgBsa hn 5:02p,m ~ YEAR 201o20~E F~OPOSED MI GET HEA SCAB GOVERN R F1SCq~l YG ADOpTIN~ R T HE CITY OF MIgME In9uiries MEIVT NEIGHB R 2 poD01 T HER TOP INTERESTED be tlirectetl to the t3uRH IMPFROVEME NORMgND~GE RgTE.' S by an agent, PARTIES are invR tlget Offic NT DISTRI~. 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