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591-2012 RDA Reso RESOLUTION NO. 591-2012 A RESOLUTION OF THE CHAIRPERSON AND MEMBERS OF THE MIAMI BEACH REDEVELOPMENT AGENCY ADOPTING AND APPROPRIATING THE FIRST AMENDMENT TO THE FISCAL YEAR 2011/12 OPERATING BUDGET FOR THE CITY CENTER REDEVELOPMENT AREA, THE ANCHOR SHOPS AND PARKING GARAGE AND THE PENNSYLVANIA AVENUE SHOPS AND PARKING GARAGE FOR ITEMS THAT ARE OVER-BUDGET FOR FISCAL YEAR 2011/12. WHEREAS, the City Center Redevelopment Area Budget for Fiscal Year 2011/12 was prepared and adopted with the overall City budget by detailed line item on September 27, 2011; and WHEREAS, the Administration had completed a preliminary analysis of revenues and expenses for the fiscal year ended September 30, 2012 for the City Center Redevelopment Area; the Anchor Shops and Parking Garage and the Pennsylvania Avenue Shops and Parking Garage (hereinafter, collectively referred to as "Budget"), reflected in Exhibit A attached hereto; WHEREAS, certain expenditure categories in the City Center Redevelopment Area Budget for Fiscal Year 2011/12 exceed the adopted budget, requiring a budget amendment as the budget was adopted at a detailed level; and WHEREAS, in order to address instances where actual expenditures for line items exceeding budget for the reasons described in the related commission memorandum, the Interim Executive Director recommends adopting a First Amendment to the FY 2011/12 Operating Budget for the City Center Redevelopment Area,the Anchor Shops and Parking Garage and the Pennsylvania Avenue Shops and Garage for FY 2011/12. 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 appropriate the first amendment to the Fiscal Year 2011/12 operating budget for the City Center Redevelopment Area,the Anchor Shops and Parking Garage and the Pennsylvania Avenue Shops and Garage for the items that are over budget for Fiscal Year 2011/12 as shown on the attached schedules. RDA OPERATING BUDGET __ FY 2011/12 FY 2011/12 t Adjustment I FY 2011/12 Budget 11/14/2012 Amended Budget Revenues and Other Sources of Income Tax Increment-City .$18,337,693 $ $ 18,337,693 Proj Adjustment to City Increment (1,326,883) (429,574) (1,756,457) Tax Increment-County 14,291,236 14,291,236 Proj Adjustment to County Increment (1,262,3) (104,773)1 (1,367,157) 50% Contribution from Resort Tax 4,298,477 371,36 4,669,831 1/2 Mill Children's Trust Contribution 1,487,121 (6,117)1 1,481,004 Interest Income 179,000 (170,722)1 8,278 Fund Balance Renewal and Replacement 1,370,981 (399,322) 971,659 Other Income/Adjustments: 5,196 5,19d6 TOTAL REVENUES $37,375,241 $ (733,958)1 $ 36,641,283 Admin/Operating Expenses Management fee(salaries & benefits) $ 1,010,901 $ 1,589 $ 1,012,490 Postage, printing & mailing 4,123 4,123 Office supplies & equipment 3,810 3,810 Meetings & conferences 1,351 1,351 Dues & subscriptions 1,260 1,260' Audit fees 9,000 11,260 Professional & related fees 251,000 ----��0-1OON— 201,000 Repairs and Maintenance 84,857 (50,000) 34,857 Miscellaneous expenses 1 105,9981 (50,000)1 55,998 Total Admin/Operating Expenses $ 1,472,300 $ (137,151) $ 1,335,149] Project Expenses Community Policing $ 3,413,695 $ $ 3,413,695 Capital Projects Maintenance: - - Greenspace 622,896 (74,417) 548,479 Sanitation 2,661,686 (50,000) 2,611,686 Property Management 1,061,006 1,061,006 Transfer to Penn Garage Parking 48,801 217,190 265,991 Transfer to Penn Garage Retail 347,112 347,112 Transfer to Capital/Renewal and Replacement 13,541,301 13,541,301 Total Project Expenses $21,696,497 $ 92,7731 $ 21,789,270 Reserve and De bt Service Obligations Debt Service Cost-2005+ Parity Bonds $ 8,393,816 $ 120,420 1 $ 8,514,236 Current Debt Service-Lincoln Rd Project 1,103,366 1,103,366 Current Debt SenAce-Bass Museum--- 502,746j________j 502,746. Reserve for County Admin Fee 195,433 195,433 Reserve for CM Contribution 255,162 255,162 Reserve for Children's Trust Contribution 1,487,121 l 1,487,121 I Reserve for Collins Park Parking Garage 2,268,800 (810,000) 1,458,800 Repayment-Prior Yr Fund Balance - Total Reserve and Debt Service $14,206,444 $ (689,580)1 $ 13,516,864 TOTAL EXPENSES AND OBLIGATIONS 1 $37,375,241 $ (733,958)1 $ 36,641,283 REVENUES -EXPENSES i $ 0 s $ 0 FY 2011/12 Anchor Shops and Parking Garage (16th Street Parking Garage FY 2011/12 FY 2011/12 Adjustment FY 2011/12 Revenues: Budget 11/14/2012 Amended Budget Parking Operations $ 2,885,000 $ 2,885,000 Retail Leasing 714,150 714,150 Interest Pooled Cash 27,433 a 27,433 TOTAL REVENUES $ 3,626,583 $ - $ 3,626,583 f Operating Expenses: Parking Operations $ 11773,125 1 $ 101,648 $ 1,874,773 Garage Use Fee(To Loews) 408,800 31,442 440,242 Retail Leasing Property Management Fee _ 62,720 24,879 87,599 Retail Internal Service Charges 41,129 41,129 Management Fee to General Fund 206,221 206,221 Reserve for Future Capital -Parking Operations - 520,435 (100,000) 420,435 Reserve for Future Capital -Retail Operations_- 614,153 (57,969)1 556,184 , E TOTAL EXPENSES - $ 3,626,583 $ - $ 3,626,583 € REVENUES -EXPENSES $ - $ - $ - FY 2011/12 Pennsylvania Ave Shops and Garage Operating FY 2011/12 FY 2011/12 Adjustment FY 2011/12 Revenues: Budget 11/14/2012 Amended Budget Parking Operations _ $ 521,400 $ 97,350 $ 618,750 Retail Leasing - '-- 292,763 (145,640) 147,123 Parking Transfer from RDA Operations 48,801 217,190 _ 265,991 Retail Transfer from RDA Operations 347,112 - 347,112 _ Interest Pooled Cash - 74 74 TOTAL REVENUES $ 1,210,076 $ 168,974 $ 1,379,050 Operating Expenses: Parking Operations Expenditures $ 453,678 $ 202,271 $ 655,949 Parking Base Fee I 45,368 - __ _45,36_8 Garage Ground Lease - 23,552 - 23,552 Garage Management Fee- 47,604 - 47,604 ( Retail Ground Lease 276,448 - 276,448 Contingency - 10,000 __._. (10,000) � - Leasing Commissions 326,697 (23,297) 303,400 Retail Management Fee 26,729 - 26,729 TOTAL EXPENSES $ 1,210,076 $ 168,974 $ 1,379,050 REVENUES -EXPENSES _ �----_ $ �; Is -^ - Is - `- PASSED AND ADOPTED THIS 14T" DAY OF NOVEMBER, 2012. PIK CHAIRP RS N ATTEST: SECRE Y :INCORP ORATE[!) KGB/MS/MPNK/GD/KOB C� ?16 �' T:\AGENDA\2012\Nov 14\RDA Budget Amendment Reso.doc APPROVED AS TO FORM &LANGUAGE 8 FOR EXECUTION t l L �L o Date MIAMI BEACH REDEVELOPMENT AGENCY ITEM SUMMARY Condensed Title: A Resolution of the Chairperson and Members of the Miami Beach Redevelopment Agency adopting the First Amendment to the FY 2011/12 Operating Budgets for the City Center Redevelopment Area, the Anchor Shops and Parking Garage and the Pennsylvania Avenue Shops and Garage for FY 2011/12. Key Intended Outcome Supported: 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 74 percent of actual expenditures in FY 2011/12 were allocated towards capital expenditures including new capital projects and renewal, maintenance and replacement of existing RDA capital infrastructure. Issue: Should the RDA Board adopt the proposed first amendment to the FY 2011/12 Operating Budgets for the City Center Redevelopment Area, the Anchor Shops and Parking Garage, and the Pennsylvania Avenue Shops and Garage for FY 2011/12? Item Summa /Recommendation: The Administration has completed a preliminary analysis of revenues and expenses for the fiscal year ended September 30,2012,for the City Center Redevelopment Area,the Anchor Shops and Parking Garage and the Pennsylvania Avenue Shops and Parking Garage. - Redevelopment Area(RDA)—With approval of the resolution,the adopted budget will be reduced by$733,958 to reflect decreased revenues and changes to individual expenditure categories in excess of budget. - Anchor Shops and Parking Garage—Overall the adopted budget for Anchor Garage and Shops came in under budget, however, specific categories are in excess of budget requiring a budget amendment. - Pennsylvania Avenue Shops and Parking Garage—With approval of the resolution, the adopted budget will be increased by$168,974 to fund Parking Operations Expenditures that exceeded the budget. This requires an amendment to adjust both the revenue and expenditure budgets as shown in the attached. Advisory Board Recommendation: N.A. Financial Information: Source of Amount Account Funds: 1 ($733,958) Redevelopment Area(RDA) 2 - Anchor Shops and Parking Garage 3 $168,974 Pennsylvania Avenue Shops and Parking Garage OBPI City Clerk's Office Legislative Tracking: Victoria Kroger, Georgette Daniels and Kathie Brooks Sign-Offs: Assistant Interim Executive RDA Director RDA Director RDA /MP MS KGB T:\AGENDA\2012\12-14-12\Budget Amendment Summ.doc MIAMIBEACH AGEPDA ITEM C �' DATE I/-, / /Z ® MIAMI BEACH City of Miami Beath, 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: Kathie Brooks, Interim Executive Director DATE: November 14, 2012 SUBJECT: A RESOLUTION OF THE CHAIRPERSON AND MEMBERS OF THE MIAMI BEACH REDEVELOPMENT AGENCY ADOPTING AND APPROPRIATING THE FIRST AMENDMENT TO THE OPERATING BUDGET FOR THE CITY CENTER REDEVELOPMENT AREA, THE ANCHOR SHOPS AND PARKING GARAGE AND THE PENNSYLVANIA AVENUE SHOPS AND PARKING GARAGE FOR ITEMS THAT ARE OVER-BUDGET FOR FISCAL YEAR 2011/12. ADMINISTRATION RECOMMENDATION Adopt the Resolution. ANALYSIS The Fiscal Year 2011/12 year-end budget to preliminary actual comparisons is provided in the attached. It is important to note that the Finance Department is still preparing ear-end accruals and P P P P 9Y adjustments through November 15, 2012, as part of the year-end accrual process. The proposed budget amendment represents the budget amendment required by state law for departments or accounts that exceed their appropriated authority. In past years,the preliminary year-end analysis has been prepared in the early part of the next calendar year. In an effort to provide this information on a more timely basis, the analysis and recommended amendments presented herein are therefore still subject to change. However, staff in the Office of Budget and Performance Improvement and the Finance Departments has worked to identify any major adjustments that might be needed, particularly in the expenditure area that would impact the required appropriation authority. We will continue to refine the estimate and present an update once the year- end close-out process is complete, typically in the March timeframe. Details of the preliminary estimated year-end expenditures are provided on the attached schedules, along with an explanation of major variances below. RDA OPERATING BUDGET With this amendment, the RDA operating budget will be reduced by $733,958 to reflect decreased revenues and changes to individual expenditure categories in excess of budget. November 8, 2012 Redevelopment Agency Memorandum First Amendment to the FY 2011112 Operating Budget for City Center Redevelopment Area, the Anchor Shops and Parking Garage and the Pennsylvania Avenue Shops and Garage for FY 2011112 Page 2 of 3 Operating Budget- Revenues The budgeted revenues in the RDA will be reduced by $733,958 to better reflect preliminary actual revenues. This is partially due to an increase in the County's adjustment for the finalization of the prior year's tax roll, resulting in a$534,347 decrease in actual TIF revenues compared to budget. The Budget also reflected a transfer of funds from Capital Renewal and Replacement totaling $1,370,981,to fund certain capital renewal and replacement projects scheduled in FY 2011/12. It was subsequently determined that only$971,659 was available from the City Center Renewal and Replacement Account. Interest revenue also came in below budget by $170,722. The shortfall was partially offset by a$371,354 increase in contributions from the Resort Tax fund,which is based on 50% of the 1% Resort Tax revenues collected. Operating Budget — Expenditures Based on preliminary year-end operating results and barring further final journal entries and adjustments,the total admin/operating expenditures for FY 2011/12 are estimated at $36,445,345, or $195,938 below the amended budget as shown on the attached schedule. However, individual categories for debt service, audit fees, and management salaries and benefits were slightly in excess of budget. Further, an additional$217,190 had to be transferred to the Pennsylvania Avenue Shops and Parking Garage Fund to offset operating losses described further below. ANCHOR SHOPS AND PARKING GARAGE Overall the adopted budget for Anchor Shops and Parking Garage came in under budget primarily due to unspent reserves for capital repairs and projects in both Parking and Retail Operations, however, specific categories are in excess of budget requiring a budget amendment. Revenues at the Anchor Shops and Parking Garage in FY 2011/12 are estimated to be $104,721 greater than budgeted revenues, offset by increased expenditures. Garage Revenues are in excess of budget by approximately$230,000, more than sufficient to offset the approximately$100,000 increase in Parking Operations expenditures and $30,000 increase in revenue-sharing obligations to the Loews. Retail revenues came in $101,647 below forecast due to a prolonged, year-long vacancy, which has recently leased. However, the additional overall revenue is more than sufficient to cover the Retail Leasing Property Management Fee-$24,879, which includes the amortization of brokerage fees not included in the adopted budget. In addition, Interest revenues were approximately $23,000 below budget. PENNSYLVANIA AVENUE SHOPS AND GARAGE Overall the adopted budget for Pennsylvania Avenue Shops and Garage came in over budget primarily due to funding for future renewal and replacement which is recommended based on prior year depreciation levels. Revenues at the Pennsylvania Shops and Garage in FY 2011/12 are estimated to be$168,974 greater than budgeted revenues, offset by increased expenditures. Revenues at the recently opened Pennsylvania Avenue Garage are$97,350 more than budgeted; however, retail revenues are$145,640 below budget. This was due to the adoption of certain amendments to the Tenant's Lease, which adjusted and temporarily deferred three-months' lease payments to assist the Tenant in offsetting its build-out and start-up costs. The revenues reflect an additional transfer of$217,190, as explained above to offset the increased expenditures. November 8, 2012 Redevelopment Agency Memorandum First Amendment to the FY 2011112 Operating Budget for City Center Redevelopment Area, the Anchor Shops and Parking Garage and the Pennsylvania Avenue Shops and Garage for FY 2011112 Page 3 of 3 In consideration of the fact that the Pennsylvania Avenue Shops and Garage was built by the RDA on City-owned property, the operation of the facility has been structured in the form of a ground lease between the City and the RDA, providing terms for both the garage and retail operations. Expenditures for the garage include ground lease rent payments, an administrative fee (consistent with that of the Anchor Garage) and the Parking Department's operational fee. In total, the garage and retail expenditure budgets were exceeded by $168,974. Total expenditures for the garage operations exceeded budget by$202,271, due to the funding for future renewal and replacement, which was not included in the FY 2011/12 adopted budget. Operating expenses for the retail area came in $33,297 under budget. 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 amends the FY 2011/12 budgets for the City Center Redevelopment Area, the Anchor Shops and Parking Garage and the Pennsylvania Avenue Shops and Garage. KGB/MS/MPNK/GD/KOB Attachment T:/Agenda/2012/11-12-12/RDA First Amendment 2011_12 Memo.doc Miami Beach Redevelopment Agency FY 2011/12 Budget to Year End Actuals FY 2011/12 FY 2011/12 FY 2011/12 Adjustment FY 2011/12 Preliminary Budget 11/14/2012 Amended Budget Year-End Actuals Revenues and Other Sources of Income Tax Increment-City $18,337,693 $ - $ 18,337,693 $ 18,337,693 Proj Adjustment to City Increment (1,326,883) (429,574) (1,756,457) (1,756,457) Tax Increment-County 14,291,236 - 14,291,236 14,291,236 Proj Adjustment to County Increment (1,262,384) (104,773) (1,367,157) (1,367,157) 50%Contribution from Resort Tax 4,298,477 371,354 4,669,831. 4,669,831 1/2 Mill Children's Trust Contribution 1,487,121 (6,117) 1,481,004 1,481,004 Interest Income 179,000 (170,722) 8,278 8,278 Fund Balance Renewal and Replacement 1,370,981 (399,322) 971,659 971,659 Other Income/Adjustments: 5,196 5,196 5,196 TOTAL REVENUES $37,375,241 $ (733,958) $ 36,641,283 $ 36,641,283 Admin/Operating Expenses Management fee(salaries&benefits) $ 1,010,901 $ 1,589 $ 1,012,490 $ 1,012,490 Postage,printing &mailing 4,123 4,123 - Office supplies&equipment 3,810 3,810 1,207 Meetings&conferences 1,351 1,351 Dues&subscriptions 1,260 1,260 795 Audit fees 9,000 11,260 20,260 20,260 Professional&related fees 251,000 (50,000) 201,000 175,373 Repairs and Maintenance 84,857 (50,000) 34,857 31,489 Miscellaneous expenses 105,998 (50,000) 55,998 44,164 Total Admin/Operating Expenses $ 1,472,300 $ (137,151) $ 1,335,149 $ 1,285,778 Project Expenses Community Policing $ 3,413,695 $ - $ 3,413,695 $ 3,411,726 Capital Projects Maintenance: - - - Greenspace 622,896 (74,417) 548,479 506,242 Sanitation 2,661,686 (50,000) 2,611,686 2,560,468 Property Management 1,061,006 1,061,006 1,030,973 Transfer to Penn Garage Parking 48,801 217,190 265,991 265,991 Transfer to Penn Garage Retail 347,112 347,112 347,112 Transfer to Capital/Renewal and Replacement 13,541,301 13,541,301 13,541,301 Total Project Expenses $21,696,497 $ 92,773 $ 21,789,270 $ 21,663,813 Reserve and Debt Service Obligations Debt Service Cost-2005+Parity Bonds $ 8,393,816 $ 120,420 $ 8,514,236 $ 8,514,236 Current Debt Service-Lincoln Rd Project 1,103,366 1,103,366 1,103,366 Current Debt Service-Bass Museum 502,746 502,746 502,746 Reserve for County Admin Fee 195,433 195,433 193,861 Reserve for CMB Contribution 255,162 255,162 248,718 Reserve for Children's Trust Contribution 1,487,121 1,487,121 1,481,004 Reserve for Collins Park Parking Garage 2,268,800 (810,000) 1,458,800 1,451,823 Repayment-Prior Yr Fund Balance - - Total Reserve and Debt Service $14,206,444 $ (689,580) $ 13,516,864 $ 13,495,754 TOTAL EXPENSES AND OBLIGATIONS $37,375,241 $ (733,958) $ 36,641,283 $ 36,445,345 REVENUES-EXPENSES $ 0 $ - $ 0 $ 195,938 FY 2011/12 Anchor Shops and Parking Garage (16th Street Parking Garage) FY 2011/12 FY 2011/12 Adjustment FY 2011/12 FY 2011/12 Revenues: Budget 11/14/2012 Amended Budget Year-End Actuals Parking Operations $ 2,885,000 $ 2,885,000 $ 3,114,778 Retail Leasing 714,150 714,150 612,503 Interest Pooled Cash 27,433 27,433 4,023 TOTAL REVENUES $ 3,626,583 $ - $ 3,626,583 $ 3,731,304 Operating Expenses: Parking Operations $ 1,773,125 $ 101,648 $ 1,874,773 $ 1,874,773 Garage Use Fee(To Loews) 408,800 31,442 440,242 440,242 Retail Leasing Property Management Fee 62,720 24,879 87,599 87,599 Retail Internal Service Charges 41,129 41,129 41,129 Management Fee to General Fund 206,221 206,221 196,740 Reserve for Future Capital-Parking Operations 520,435 (100,000) 420,435 Reserve for Future Capital-Retail Operations 614,153 (57,969) 556,184 - TOTAL EXPENSES $ 3,626,583 $ - $ 3,626,583 $ 2,640,483 REVENUES-EXPENSES $ - $ - $ - $ 1,090,821 FY 2011/12 Pennsylvania Ave Shops and Garage Operating FY 2011/12 FY 2011/12 Adjustment FY 2011/12 FY 2011/12 Revenues: Budget 11/14/2012 Amended Budget Year-End Actuals Parking Operations $ 521,400 $ 97,350 $ 618,750 $ 618,750 Retail Leasing 292,763 (145,640) 147,123 147,123 Parking Transfer from RDA Operations 48,801 217,190 265,991 265,991 Retail Transfer from RDA Operations 347,112 - 347,112 347,112 Interest Pooled Cash - 74 74 74 TOTAL REVENUES $ 1,210,076 $ 168,974 $ 1,379,050 $ 1,379,050 Operating Expenses: Parking Operations Expenditures $ 453,678 $ 202,271 $ 655,949 $ 655,949 Parking Base Fee 45,368 - 45,368 45,368 Garage Ground Lease 23,552 - 23,552 23,552 Garage Management Fee 47,604 - 47,604 47,604 Retail Ground Lease 276,448 - 276,448 276,448 Contingency 10,000 (10,000) - - Leasing Commissions 326,697 (23,297) 303,400 303,400 Retail Management Fee 26,729 - 26,729 26,729 TOTAL EXPENSES $ 1,210,076 $ 168,974 $ 1,379,050 $ 1,379,050 REVENUES-EXPENSES $ - $ - $ - $ - i