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573-2010 RDA ResoI ,l RESOLUTION NOI 573-2010 A RESOLUTION OF THE CHAIRPERSON AND MEMBERS OF THE MIAMI BEACH REDEVELOPMENT ~ AGENCY ADOPTING AND APPROPRIATING THE OPERATING BUDGET FOR THE CITY CENTER REDEVELOPMENT AREA AND THE ANCHOR SHOPS AND PARKING GARAGE FOR FISCAL YEAR 2010/11 WHEREAS, the proposed City Center Redevelopment Area Budget has been prepared to coincide with the overall .City budget process; and WHEREAS, the proposed City Center Redevelopment Area Budget reflects anticipated construction project costs in addition to operating and debt service costs for the fiscal year; and WHEREAS, the proposed budget for the Anchor Shops and Parking Garage has been included as a separate schedule to the_ City. Center..Redevelopment .Area Budget, reflecting projected revenues and operating expenses for the fiscal year; and WHEREAS, the Executive Director recommends approval of the proposed Fiscal Year 2010/11. budgets for the City Center Redevelopment Area as well as for the Anchor Shops and Parking Garage; and NOW, THEREFORE, BE IT DULY RESOLVED.. BY THE CHAIRPERSON AND MEMBERS OF THE MIAMI BEACH REDEVELOPMENT AGENCY, that the Chairperson and Members hereby adopt and appropriates the operating budget for the City Center. Redevelopment Area, and the Anchor Shops and Parking Garage for Fiscal Year 2010/11, attached as Exhibit A hereto. PASSED AND ADOPTED THIS SEPTEMBER 20T" DAY OF 2010. HAIRPE S N ATTEST: a ~'~~ SECRETARY JMG:HF:KB:JC:KOB T:WGENDA~20101sep2010RegularlRDA BUDGET RESO 2010_11.doc APPROVED AS TQ FORM & LANGUAGE ~=FAN. EXECUTION c Q c~ ( ~ ~ om ata MIAMI BEACH REDEVELOPMENT AGENCY ITEM SUMMARY Condensed Title: A Resolution of the Chairperson and Members of the Miami Beach Redevelopment Agency adopting and appropriating the operating budget for the City Center Redevelopment Area and the Anchor Shops and Parking Garage for Fiscal Year 2010/11. Intended Outcome Su Improve the City's overall financial health and maintain overall bond rating supporting Data (Surveys, Environmental Scan, etc.): One of the City's Key Intended Outcomes is to ensure well designed and well maintained capital projects and infrastructure. In keeping with this goal, approximately 9 percent or $3.3 Million of the proposed Budget for City Center is being allocated towards maintenance of capital projects funded by the RDA. Additionally, according to the 2009 Community Survey, arts, culture and the availability of public parking were among the key factors driving overall satisfaction levels. Major projects being funded through the RDA address these very priorities, including the New World Symphony Campus Expansion, and the recently completed Pennsylvania Avenue Gara a and Lincoln Park. Issue• Should the RDA Board adopt the proposed operating budget for the City Center Redevelopment Area and the Anchor Shops and Parking Garage for Fiscal Year 2010/11? Item Summa /Recommendation: The proposed budget for the City Center Redevelopment Area for Fiscal Year 2010/11 has been prepared to coincide with the overall City budget process, and is being presented to assist in providing a comprehensive overview of the district. Additionally, the revenues and expenses associated with the operations of the Anchor Shops and Parking Garage are presented as a separate schedule so as to eliminate any perception that proceeds from the Facility's operations are pooled with TIF and other Trust Fund revenues. Also, subject to the finalization of the FY 2008/09 tax roll by the County Tax Assessor, the proposed RDA Budget includes an allowance for the County's anticipated adjustment (reduction) for overpayment of TIF during FY 2008/09 (estimated at $1.2 Million forthe City's Share and $1 Million for the County's share), representing a total decrease in TIF revenues of $2.2 Million. In order to address the existing and future obligations of the Redevelopment Area, it is recommended that the Redevelopment Agency adopt the attached Resolution which establishes the operating budget for the City Center Redevelopment Area and the Anchor Shops and Parking Garage for FY 2010/11. Advisory Board Recommendation: Financial Information: Kent Bonde, Jose Cruz and Kathie Brooks Sign-Offs: Budget Assistant Executive Director Director Director ~~ fZ. _ T:WGENDA\2d4btsep20\Regula DA Budget.SU .doc m MIAMIBEACH °GE~ p„E-~ City Clerk's Office Legislative Tracking: m MIAMIBEACH City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov REDEVELOPMENT AGENCY MEMORANDUM To: Chairperson and Members of the Miami Beach Redevelopment Agency FROM: Jorge M. Gonzalez, Executive Director DATE: September 20, 2010 SUBJECT: A RESOLUTION OF THE CHAIRPERSON AND MEMBERS OF THE MIAMI BEACH REDEVELOPMENT AGENCY, ADOPTING AND APPROPRIATING THE OPERATING BUDGETS FOR THE CITY CENTER REDEVELOPMENT AREA AND THE ANCHOR SHOPS AND PARKING GARAGE FOR FISCAL YEAR 2010/11 ADMINISTRATION RECOMMENDATION Adopt the Resolution. ANALYSIS The proposed budget for the City Center Redevelopment Area (RDA) for Fiscal Year 2010/11 has been prepared to coincide with the overall City budget process, and is being presented today to assist in providing a comprehensive overview of the district. Please refer to the attached Exhibit A for the proposed budget details. Revenues Following a period of extensive growth spanning the existence of City Center, the taxable value in the Redevelopment Area is expected to decline for a second year. This is largely due to the continuing deterioration of the economy, coupled with weakness in the real estate market. Based on the 2009 Certificate of Taxable Value from the Property Appraiser's Office, the value of property in City Center declined by 7% in FY 2009/10. Based on the Preliminary Tax Increment notice received from the County on June 30, 2010, Property values are anticipated to drop an additional 1.2% in FY 2010/11. The decline in tax base over the last two years required the City and the County to propose increases in their respective millage rates in order to maintain minimum levels of service. Based on the proposed millage rates (City - 6.2155 mills/County - 5.4275 mills), the RDA anticipates receiving $34.4 Million in TIF revenues. However, as in previous years, the City also anticipates receiving correspondence from the County, advising of the finalization of the tax roll for the prior year, which in the case of FY 2008/09, is anticipated to reflect a decrease from the preliminary valuation for the same year. Until this final tax roll figure is available, the proposed Budget includes an allowance factor of $1.2 Million to impact the City's share of TIF and a $1 Million adjustment to impact the County's share. Additional sources of revenue include an estimated $3.6 Million in Resort Tax contributions; a'/2 mill levy in the amount of $1.2 Million to be set aside for the Children's Trust pursuant to an Interlocal Agreement, dated August 16, 2004 between the RDA, the City of Miami Beach and Miami-Dade County; and an estimated $200,000 in interest income. September 20, 2010 Redevelopment Agency Memorandum Operating Budget for City Center for FY 2010/11 Page 2 of 3 Expenditures Project-related expenses account for approximately $21.5 Million, which includes $3 Million to be allocated for community policing initiatives in City Center to continue to provide enhanced levels of staffing and services throughout the area, and $3.3 Million for maintenance of RDA capital projects. On-going and planned capital projects in City Center are projected to account for $136,758 in the FY 2010/11 Budget and generally include allocations for directory signs in the City Center right-of-ways as well as improvements to Lincoln Road between Collins and Washington Avenue. Additionally, pursuant to the Grant- in-Aid Agreement between the City and the New World Symphony (NWS), executed on July 23, 2008, the RDA is required to fund a $15 Million Grant-in Aid obligation in connection with the construction of the NWS Campus Expansion project. Previously funded projects that are underway in City Center include construction of streetscapes throughout City Center; construction of Collins Park, including the restoration of the Rotunda and the under- grounding of utilities surrounding the Park; implementation of improvements to Lincoln Road between Collins and Washington Avenues; construction of the park adjacent to the NWS Campus Expansion; and, planning and design of landscaping improvements to the Botanical Garden. Administrative Expenses .total $1,059,197, comprising of a management fee of $988,563 which is allocated to the General Fund to pay for direct and indirect staff support for the RDA, and $70,634 for actual operating expenses. It should be noted that the Management Fee allocation is reflective of actual city resources applied to the operation of the RDA, as supported by the RSM McGladrey Cost Allocation Study dated July 20, 2009 and updated August 6, 2010. It should further be noted that Administrative and Operating expenses only account for 2:8 percent of the total RDA budget. The current combined debt service on the 2005 Series Bonds and the Parity Bonds accounts for approximately $8.4 Million annually. City Center also continues to fund debt service payments on the portion of the Gulf Breeze Loan used to pay for the Bass Museum expansion and renovation and the portion of the Sunshine State Loan Program used for Lincoln Road improvements, which collectively account for approximately $1.6 Million annually. These payments were previously made from water, sewer, storm water, gas and resort tax proceeds. Reserve line item expenditures include those items that, pursuant to the existing Bond Covenants, may only be expended once the annual debt service obligations have been met. These include the County's administrative fees, equivalent to 1.5% of its respective TIF payment; the contribution to the City's General Fund, equivalent to 1.5% of the City's share of its TIF payment; and the remittance of the '/ mill tax levy back to the Children's Trust. The Recently reconciled City Center Operating Fund is anticipated to have a deficit of $3.4 million as of September 30, 2010, although this is offset by surplus non-tax increment funds; as a result the overall City Center Redevelopment Area Funds is not in deficit. The RDA anticipates remitting $2.9 million towards paying down the prior year negative balance in the RDA TIF fund. Anchor Shops and Parking Garage The revenues and expenses associated with operations of the Anchor Shops and Parking Garage are presented as a separate schedule in order to eliminate any perception that proceeds from the facility's operations are pooled with TIF and other Trust Fund revenues. Garage revenues are projected at $2.4 Million, with operating expenses (including September 20, 2010 Redevelopment Agency Memorandum Operating Budget for City Center for FY 2010/11 Page 3 of 3 depreciation, and contractual revenue-sharing obligations with Loews), of approximately $2 Million. The retail operation is expected to generate $714,000 in revenues, with operating expenses associated with the retail management .contract and related reimbursable expenditures estimated at approximately $95,000. Additionally, based on the previously referenced Cost Allocation Analysis, a Management Fee line item is included in the FY 2010/11 operating expenses to address certain city-related costs associated with the operation of the facility, which were not included as part of the garage or retail operating budgets.. CONCLUSION In order to address the existing and future obligations in the Redevelopment Area, it is recommended that the Redevelopment Agency adopt the attached Resolution which establishes the operating budgets for the City Center Redevelopment Area and the Anchor Shops and Parking Garage for FY 2010/11. JMG/HF/KB/KOB T: WGEN DA12010~sep201Reg ular~RDABudgetmemo2010_11.doc Exhibit "A" Miami Beach Redevelopment Agency City Center Redevelopment Area Proposed FY 2010/11 Operating Budget Budget FY 07108 FY 08109 FY 09/10 FY 09110 FY 10!11 Variance Actual Actual Budget Projected Inc/(Dec) Budget From FY 09/10 Revenues and Other Sources of Income Tax Increment -City Millage 6.2155 .$17,690,977 $18,345,335. $16,946,393 $16,946,393 $0 $18,377,816 $1,431 423 Proj Adjustment to City Increment for FY 2008 Tax Roll (2) (472,472) (1,111,989) (1,178,873) (1,178,873) 0 (1,200,000) , ($21 127) Tax Increment -County Millage 5.4275 14,325,453 15,808,032 14,496,500 14,496,500 0 16,047,879 , $1 551 379 Proj Adjustment to County Increment for FY 2008 Tax Roll (3) (368,517) (961,565) (954,605) (954,605) 0 (1,000,000) , , ($45 395) 50% Contribution from Resort Tax ' ' 3,250,000 3,908,668 3,460,000 3,460,000 0 3,578,067 , $118 067 1/2 Mill Children s Trust Contribution (4) 1,564,051 1,366,290 1,498,222 1,498,222 0 1,225,249 , ($272 973) Interest Income 1,980,000 56,626 385,057 385,057 0 200,000 , ($185 057) Fund Balance Reallocation: (Non-TIF) 4,489,766 0 0 0 0 0 , $0 Other Income/Adjustments: 0 1,344 0 0 0 0 0 TOTAL REVENUES $42,459,258 $37,412,741 $34,652,694 $34,652,694 $0 $37,229,011 $2,576,317 AdmiNOperating Expenses Management fee (salaries & benefits) $414,000 $464,775 $489,564 $489,564 $0 $988,563 $498 999 Advertising & promotion 1,000 0 1,000 0 (1,000) 0 , ($1 000) Postage, printing ~ mailing 770 1,420 3,500 4,120 620 4 123 , $623 Office supplies 8 equipment 1,145 2,941 3,000 910 (2,090) , 2,900 ($100) Meetings & conferences 4,000 1,799 4,000 1,350 (2,650) 1 351 ($2 649) Dues 8 subscriptions 1,101 0 1,000 1,260 260 , 1 260 , $260 Audit fees Professional & related fees 8,500 59,484 0 57,157 8,500 55,000 9,000 49,000 500 (6,000) , 9,000 47,000 $500 ($8 000) Miscellaneous expenses Total AdmiNOperating Expenses 10,000 $500,000 4,223 $532 315 10,000 $575 564 5,000 $560 204 (5,000) 1 5,000 , (5,000) Project Expenses , , , ($ 5,360) $1,059,197 $483,633 Community Policing Capital Projects Maintenance (5) $2,577,000 $2,693,942 $2,871,494 $2,590,000 ($281,494) $3,052,215 $180,721 NWS ProjecULincoln Park Complex Contingency 2,195,000 0 3,456,896 0 3,050,775 3,249,076 198,301 3,332,673 $281,898 NWS Project -Grant-in-Aid 0 0 3,060,189 0 (3,060,189) 0 ($3,060,189) Transfer to Capital Projects (6) 24,765,746 20,319,813 0 13,170,050 0 13,170,050 0 0 15,000,000 136 758 $15,000,000 (13 033 292) Total Project Expenses Reserve and Debt Service Obligations $29,537,746 $26,470,651 $22,152,508 $19,009,126 ($3,143,382) , $21,521,646 , , ($630,862) Debt Service Cost - 2005 + Parity Bonds $8,375,554 $8,376,443 $8,393,267 $8,393,267 $0 $8 393 254 ($13) Current Debt Service -Lincoln Rd Project (7) 1,068,148 1,205,288 1,086,961 1,086,961 0 , , $1 094 176 $7 215 Current Debt Service -Bass Museum (8) 506,443 506,108 506,531 506,531 0 , , 505 859 , ($672) Reserve for County Admin Fee (9) Reserve for CMB Contribution (10) 209,354 222,697 203,128 203,128 0 , 225,718 $22,590 Reserve for Children's Trust Contribution (11) 258,278 1,564,051 258,500 1,366 290 236,513 1 498 222 236,513 1 498 222 0 257,667 $21,154 Repayment-Prior Yr Fund Balance 439,684 , 0 , , 0 , , 3,158,742 0 3,158,742 1,225,249 2 946 246 ($272,973) 2 946 246 Total Reserve and Debt Service Obligations $12,421,512 $11,935,326 $11,924,622 $15,083,364 $3,158,742 , , $14,648,168 , , $2,723,546 TOTAL EXPENSES AND OBLIGATIONS $42,459,258 $38,938,292 $34,652,694 $34,652,694 $0 $37,229,011 $2,576,317 REVENUES -EXPENSES $0 ($1,525,551) ($p) ($p) $0 $0 $0 Note #1 Based on Preliminary Tax Increment Adjustment worksheet received from MDC on 6/30/10 Note #2 Adjustment for final FY 08/09 Tax Roll -Estimate based on prior years Note #3 Adjustment for final FY 08/09 Tax Roll -Estimate based on prior years Note #4 1/2 Mill Children's Trust pmt to RDA per Interlocal Note #5 Separate detail for capital maintenance items from PW Note #6 Reflects appropriations for CIP & PW projects Note #7 Payment of Lincoln Road current debt service on Sunshine State Loan Note #8 Payment of Bass Museum current debt service on Gulf Breeze Loan Note #9 County admin fee @ 1.5% of County's increment revenue Note #10 CMB TIF Contribution @ 1.5% of City's increment revenue Note #11 1/2 mill Children's Trust Contribution Proposed FY 2010/11 Anchor Shops and Parking Garage (16th Street Parking Garage) Operating Budget Revenues: Parking Operations Retail Leasing Interest Pooled Cash TOTAL REVENUES Operating Expenses: Parking Operations Garage Use Fee (To Loews) (1) Retail Leasing Management Fee Management Fee (Garage Ops) Reserve Future Capital -Parking Operations Reserve Future Capital -Retail Operations TOTAL EXPENSES NET FY 07/08 FY 08/09 Actual Actual $2,637,917 $2,585,000 0 683,779 944,549 46,100 $3,582,466 $3,314,879 $1,753,460 $1,700,768 274,400 342,000 53,087 55,000 0 0 610,057 563,832 891,462 653,279 $3,582,466 $3,314,879 $0 $0 FY 09/10 Budget (1) $2,632,000 696,489 46,100 $3,374,589 $1,802,864 355,208 60,000 158,129 375,922 622,466 $3,374,589 Budget. FY 09/10 FY 10111 Variance _ Projected Inc/(Dec) Budget From FY 09/10 $2,501,135 ($130,865) $2,368,000 ($264,000) 699,767 3,278 714,150 17,661 46,077 _ (23) _ 39,216 (6 884) $3,246,979 ($127,610) $3,121,366 ($253,223) $1,496,062 ($306,802) 314,612 (40,596) 61,190 1,190 158,129 0 560,423 184,501 656,563 34,097 $3,246,979 ($127,610) $0 $0 $1,704,823 ($98,041) 281,288 (73,920) 95,433 35,433 189,074 30,945 219,415 (156,507) 631,333 8,867 $3,121,366 ($253,223) $0 $0 (1) -Based on 28% of annual gross parking revenuues in excess of $1,390,000. (Includes contingency amount) F:1EAl11RDAV3DA Budget1FY00101Preliminery Ciy Center Budget 00/16/09