2001-24656 RESO
RESOLUTION NO. 2001-24656
A RESOLUTION OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING
THE FIRST AMENDMENT TO THE FISCAL YEAR
(FY) 2000/2001 GENERAL FUND BUDGET TO
APPROPRIATE THE PRIOR YEAR ENCUMBRANCES AND
INCREASE CERTAIN DEPARTMENT BUDGETS IN THE
GENERAL FUND.
WHEREAS, municipal budgeting practices require reappropriation of prior year (FY
1999/2000) outstanding encumbrances; and
WHEREAS,the Administration has performed a detailed review 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 $1,411,758 require an increase in their respective appropriations to cover prior year
encumbrances carried forward in FY 2000/2001 that were reserved in the Designated General Fund
Balance; and
WHEREAS, quarterly reports indicate that functions within the General Fund require
an amendment to their respective appropriations to cover unbudgeted expenditures in FY 2000/200 I;
and
WHEREAS, in order to amend certain expenditure categories within the budget, an
amendment of $4,888,529 is necessary to adjust certain General Fund departments, with funding
from increased revenues of $1,470,000, as well as an increase of $3,418,529 from the Undesignated
General Fund Balance; and
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND
CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the first
amendment to the Fiscal Year 2000/2001 General Fund budget is adopted as follows:
GENERAL FUND
OPERATING REVENUES
Ad Valorem Taxes
Ad Valorem Taxes-RDA So Pointe
Ad Valorem Taxes-RDA City Center
Ad Valorem Taxes-Normandy Shores
Other Taxes
Licenses & Permits
Intergovernmental
Charges for Services
FY 2000/2001
Adopted Budget
Increasel
(Decrease)
FY 2000/2001
Amended Budget
$49,748,655
4,742,612
5,252,610
52,766
18,197,550
8,117,700
9.465,000
2,085,200
$230,000
340,000
$49,748,655
4,742,812
5,252,610
52,766
18,427,550
8.457,700
9,465,000
2,085,200
GENERAL FUND FY 2000/2001 Increasel FY 2000/2001
APPROPRIATIONS (Continued) Adopted Budget (Decrease) Amended Budget
Fines & FOrfeits 1,303,700 1,303,700
Interest 4,740,000 900,000 5,640,000
Rents & Leases 1,226,495 1,226,495
Miscellaneous 4,602,774 4,602,774
Other 18,464,554 18,464,554
Fund Balance 0 4,830,287 4,830,287
Subtotal $127,999,616 $6,300,287 $134,299,903
DEBT SERVICE
Ad Valorem Taxes $9,334,224 $9,334,224
Subtotal $9,334,224 $0 $9,334,224
Total Revenues $137,333,840 $6,300,287 $143,634,127
APPROPRIA nONS
Department/Function
Administration
Mayor & Commission $1,020,918 $1,020,918
City Manager 1,572,161 1,572,161
City Attorney 2,889,856 $290,000 3,179,856
City Clerk 1,282,643 1,262,643
Media Relations 286,715 14,957 301,672
Children's Affairs 175,831 175,631
Arts, Culture & Entertainment $378,581 $378,581
Finance 2,688,304 2,688,304
Management & Budget 476,675 478,675
Internal Audit 331,585 331,585
Human Resources 1,356,270 1,356,270
Comm. Services & Development
Building 3,262,460 340,000 3,602,460
Code Compliance 1,634,624 1,634,624
Planning 2,005,227 (225,000) 1,780,227
Comm/Economic Dev 1,125,437 1,125,437
Bass Museum 926,808 202,393 1,129,201
Parks & Recreation 16,815,761 791,857 17,607,618
Public Property Management
Procurement 510,808 65,000 575,608
Public Works 5,525,456 (275,000) 5,250,458
Public Safety
Fire 20,973,158 558,921 21,532,079
Police 45,105,401 725,000 45,830.401
Citywide Accounts 6,830,115 3,812,159 10,642,274
Citywide Accounts-RDA So Pointe 4,742,612 4,742,612
Citywide Accounts-RDA City Center 5,252,610 5,252,810
Operating Contingency 850,000 850,000
Subtotal $127,999,616 $6,300,287 $134,299,903
FY 2000/2001 Increasel FY 2000/2001
APPROPRIATIONS (Continued) Adopted Budget (Decrease) Amended Budget
DEBT SERVICE
Debt Service $9,334,224 $9,334,224
Subtotal $9,334,224 $0 $9,334,224
Total General Fund $137,333,840 $6,300,287 $143,634,127
ENTERPRISE FUNDS
APPROPRIATIONS
Convention Center $12,296,918 $12,298,916
Parking 16,522,873 16,522,873
Sanitation 6.427,892 8,427,692
Sewer Operations 27,075,200 27,075,200
Stormwater 3,435,000 3.435,000
Water Operations 18,336,000 18,336,000
Total Enterprise $84,093,681 $0 $84,093,681
INTERNAL SERVICE FUNDS
APPROPRIATIONS
Central Services $667,779 $867,779
Information Technology 12.472,685 12.472,885
Fleet Management 8.488,438 8.488.438
Property Management 5,473,142 5.473,142
Risk Management 12,255,164 12,255,164
T otallnternal Service $39,357,208 $0 $39,357,208
TOTAL ALL FUNDS $260,784,729 $6,300,287 $267,085,016
PASSED .nd ADOPTED tb;, 17th d>.y nfOd.hu 2"~A
ATTEST:
flfLw. ~ P ~
CITY CLERK MAYOR
MANA
T AND BUDGET
APPROVED M 1'0
fORM & LANGUAGE
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c:IIr WIlT" ~ DIll
CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
http:\\ci.miami-beach.fl.us
COMMISSION MEMORANDUM
TO:
Mayor Neisen Kasdin and
Members of the City Commission
DATE: October 17, 2001
SUBJECT:
Jorge M. Gonzalez ~ "A f'~
City Manager If v -D
A RESOLUTlO OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, ADOPTING THE FIRST
AMENDMENT TO THE FISCAL YEAR (FY) 2000/2001 GENERAL FUND
BUDGET TO APPROPRIATE THE PRIOR YEAR ENCUMBRANCES AND
INCREASE CERTAIN DEPARTMENT BUDGETS IN THE GENERAL
FUND.
FROM:
ADMINISTRATION RECOMMENDATION
Adopt the Resolution.
ANALYSIS
The first amendment to the FY 2000/2001 budget appropriates funds in the General Fund to cover
prior year encumbrances, and amends the budgets for departments which are projected to exceed
their budget authorization.
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 first, second and third quarter reports, the Administration is proposing
this amendment to address projected expenditures which will exceed the adopted budget in the
General Fund. Since Florida Statutes 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.
A detailed review was performed to identify all outstanding prior year (PY) encumbrances that will
require a carry forward of their funding from FY 1999/2000 to FY 2000/2001. This is required
because certain services and capital items were purchased during FY 1999/2000 with FY 1999/2000
budgeted funds and were paid for during FY 2000/200 I. We have identified PY encumbrances
AGENDA ITEM
R7117
DATE
1~-/7-01
Fiscal Year 2000/2001 First Budget Amendment
October 17, 200 I
Page 2
within the General Fund totaling $1,411,758 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 exoenditures or liabilities.
Details ofthe PY Encumbrances amendment follows:
Reappropriation
GENERAL FUND ofPY Encumbrance
Purpose
Bass Museum
$ 147,393
Professional Services, Storage Costs,
Capital
Professional Services
Operating Supplies
Capital
Professional Services and Capital
Citywide Accounts
Fire
Media Relations
Parks & Recreation
TOTAL
393,630
63,921
14,957
791.857
$ 1,411,758
In addition, our projections indicate a net increase of $4,888,529 to the budget is needed. The
following individual department budgets need to be increased: the Bass Museum ($55,000) due to
additional professional, storage and capital expenses; Building Department ($340,000) due primarily
to the use of outside companies to fill vacant professional positions that are critical to the timely
issuance of building and trade permits; City Attorney's Office ($290,000) due primarily to
unanticipated charges for outside counsel; Fire Department ($495,000) due primarily to staffing
vacant positions with overtime and additional benefits in the IAFF contract that were not budgeted;
Police Department ($725,000) due to overtime during holiday weekends and additional benefits in
the FOP contract that were not budgeted; and the Procurement Department ($65,000) due to
additional costs generated by the Capital Improvements Program. The individual budgets of the
following departments will be reduced to reflect year-end surpluses due primarily to unfilled
professional and support positions: Planning ($225,000) and Public Works ($275,000). The Citywide
accounts have to be increased by $3,418,529 due to the following items: $170,000 for escrow deposit
toward the purchase of the Byron Carlyle Theater (Resolution 2001-24229); $516,611 for the
replacement of two centrifugal air chillers at the Police Department Building (Resolution 2001-
24249); $500,000 for the necessary repairs and $1,530,000 for the actual purchase of the Byron
Carlyle Theater (Resolution 2001-24344); $51,856 for additional architectural and engineering
expenses associated with the expansion and renovation of the Bass Museum (Resolution 2001-
24465); $40,000 for a pilot program to provide professional graffiti removal and painting services
on private property (Resolution 2001-24472); $440,000 to replace the cabling system structure to
support current and future network requirements in City Hall (Resolution 2001-24515); and
$170,062 for water resistant coating for the Police Department Building (Resolution 2001-24596).
This net increase of $4,888,529 will be accomplished by increased revenues in the amount of
$1,470,000, as well as $3,418,529 previously appropriated from Undesignated General Fund
Balance. In order to recognize increased expenditures in departments, a budget amendment must
be adopted.
Fiscal Year 2000/2001 First Budget Amendment
October 17, 2001
Page 3
Details of the increase amendment follows:
INCREASED REVENUE APPROPRlA nON
Utility Taxes-Telephone
Building Permits
Interest Earnings
Undesignated Fund Balance
Total Increase
$ 230,000
340,000
900,000
3.418.529
$4,888,529
INCREASED/(DECREASED) EXPENDITURE APPROPRlA nONS
DEPARTMENT
Bass Museum
Building
City Attorney
Fire
Planning
Police
Public Works
Procurement
Citywide Accounts
Total Increase
AMOUNT
$ 55,000
340,000
290,000
495,000
(225,000)
725,000
(275,000)
65,000
3.418.529
$4,888,529
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.
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.
The Administration recommends that the Mayor and City Commission adopt the first amendment
to the FY 2000/2001 Budget.
~w~