2013-28412 Reso RESOLUTION NO. 2013-28412
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, ADOPTING AMENDMENTS TO THE
FISCAL YEAR (FY) 2012/13 GENERAL FUND, ENTERPRISE FUND,
INTERNAL SERVICE FUND,AND SPECIAL REVENUE FUND BUDGETS.
WHEREAS,the Administration has performed an analysis of year-end revenues and expenditures
and the Police Confiscation Trust Fund-Federal expenditures exceed their appropriation; and
WHEREAS, Florida Statutes require that actual expenditures not exceed budget at the level at
which the budget is adopted; and
WHEREAS,the City of Miami Beach adopts the Police Confiscation Trust Fund-Federal budget at
the fund level; and
WHEREAS, a budget amendment is required for funds that are projected to overspend their
appropriation; and
WHEREAS, Section 932.7055 of the Florida Statutes sets forth the purpose and procedures to be
utilized for the appropriation and expenditures of the Police Confiscation Trust Funds; and
WHEREAS, the proceeds and interest earned from the Police Confiscation Trust Funds are
authorized to be used for crime prevention, safe neighborhood, drug abuse education and prevention
programs, or for other law enforcement purposes; and
WHEREAS, the Chief of Police is authorized to expend these funds upon request to the City of
Miami Beach Commission,and only upon appropriation to the Miami Beach Police Department by the City
of Miami Beach Commission; and
WHEREAS, the Chief of Police of the City of Miami Beach has submitted a written certification
which states that this request complies with the provisions of Section 932.7055 of the Florida Statutes
(written certification attached as Exhibit B), and the Guide to Equitable Sharing of Federally Forfeited
Property for Local Law Enforcement Agencies; and
WHEREAS,funds in the amount of$58,500 are available in the Police Confiscation Trust Fund as
follows:
CURRENT INCREASE AMENDED
BUDGET BUDGET
STATE- $ 1,134,300 $ 0 $1,134,300
FEDERAL- . $ 312,800 $ 58,500 $ 371,300
TOTAL- $ 1,447,100 $ 58,500 $1,505,600
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA, that the Mayor and City Commission hereby adopt an
Amendment to the Police Confiscation Trust Fund-Federal budget for fiscal year 2012/2013 and
appropriate funds in the amount of $58,500, from the proceeds of Federal confiscated funds for the
appropriation and expenditure of those items set forth in Exhibit"A," which shall be funded through the
Police Confiscation Trust Fund.
PASS ED AND ADOPTED this 25th day of November, 2013.
INCORP ORATED: - MAYO P EVINE
ATTEST:
-� ........
2160
RAP AEL E. GRANA®O, CITY CLERK
APPROVED AS TO
FORM & LANGUAGE
& FOR CION
1 i%i';1/3
CITY ATTORN DATE
"EXHIBIT A"
MIAMI BEACH CONFISCATED TRUST FUND BUDGET
BUDGET AMENDMENT- FISCAL YEAR 2012/13
FEDERAL CONFISCATION FUNDS AMOUNT
LAW ENFORCEMENT EQUIPMENT-GPS IN VEHICLES&MONITORING $ 58,500
i
EXHIBIT"B
CERTIFICATION
I, Raymond Martinez, Chief of Police, City of Miami Beach, do hereby certify that the
aforementioned proposed request for expenditures from the City of Miami Beach Police
Confisca ion Trus Fund, for the 2012/2013 fiscal year providing funds for expenditures,
complies ith the ovisions of Section 932.7055(4)(x), Florida Statutes, and the Guide to
Equitable haring f Federally Forfeited Property for Local Law Enforcement Agencies.
Raymond artine , Chief of Police
Miami Beadb Police Department
11
Date
COMMISSION ITEM SUMMARY
Condensed Title:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA,
ADOPTING AMENDMENTS TO THE FISCAL YEAR (FY) 2012/13 GENERAL FUND, ENTERPRISE FUND,
INTERNAL SERVICE FUND,AND SPECIAL REVENUE FUND BUDGETS
Key Intended Outcome Supported:
Improve the City's overall financial health and maintain overall bond rating
Supporting Data(Surveys, Environmental Scan, etc.):
N/A
Item Summa /Recommendation:
Per Florida Statute 166.241,the City has 60 days following the end of the fiscal year to amend a
budget for that year. Proposed budget amendments represent the budget amendment required
by state law for funds, departments, or accounts that exceed their appropriated authority.
Based on a detailed analysis comparing FY 2012/13 actual expenditures to budget which will be
distributed separately via Letter to Commission (LTC), all expenditures are within FY 2012/13
amended budgets per their appropriated authority. The only exception is the Police Confiscation
Trust Fund-Federal, which is a Special Revenue fund.
Based on the year-end analysis, the Police Confiscation Trust Fund-Federal overspent its
appropriation due to the rollover of an existing purchase order from FY 2011/12 for Automatic
Vehicle Location equipment for Police Patrol vehicles and needs to be amended. Florida
Statutes require that actual expenditures not exceed budget at the level at which the budget is
adopted, which for the Police Confiscation Trust Fund-Federal is at the fund level.
The Fiscal Year 2012/13 budget for the Police Confiscation Trust Funds was most recently
amended on September 30, 2013, with the adoption of Resolution No. 2013-28362.
It should be noted that actual expenditures to date are preliminary in nature due to the fact that
the City's financial records will not be closed until after the external auditors complete their
review. Historically,this occurs in April,with the City's Comprehensive Annual Financial Report
(CAFR) For the Year Ended September 30, 2013, usually available in May and the External
Auditor's Report available in July. However,this analysis has considered all year-end entries to
date and adjusted for pending entries where appropriate.
Financial Information:
Source of Amount Account
Funds: FY 2012/13 $58,500 603-8000-351211 Confiscation Trust Fund-
Federal
PI
Financial Impact Summary:
Sign-Offs:
.AegartmefIt Director Assistffljfqfty Manager ity Manager
AGENDA ITEM R7C
MIAMI BEACH DATE I 1- !�-r
AdnsbL
MIAMI B EACH
City of Miami Beath, 1700 Convention Center Drive,Miami Beach, Florida 33139,www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Mayor Philip Levine and Members f the City ommission
FROM: Jimmy L. Morales, City Manager
DATE: November 25, 2013
SUBJECT: A RESOLUTION OF THE MAY R AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, ADOPTING AMENDMENTS TO THE FISCAL YEAR (FY)
2012/13 GENERAL FUND, ENTERPRISE FUND, INTERNAL SERVICE FUND, AND
SPECIAL REVENUE FUND BUDGETS
ADMINISTRATION RECOMMENDATION
Adopt the resolution amending the FY 2012/13 General Fund, Enterprise Funds, Internal
Service Funds, and Special Revenue Funds budgets.
COMPLIANCE WITH FLORIDA STATUTES
Per Florida Statute 166.241, the City has 60 days following the end of the fiscal year to amend a
budget for that year. Proposed budget amendments represent the budget amendment required
by state-law for funds, departments, or accounts that exceed their appropriated authority.
Based on a detailed analysis comparing FY 2012/13 actual expenditures to budget which will be
distributed separately via Letter to Commission (LTC), all expenditures are within FY 2012/13
amended budgets per their appropriated authority. The only exception is the Police
Confiscation Fund-Federal, which is a Special Revenue fund.
It should be noted that actual expenditures to date are preliminary in nature due to the fact that
the City's financial records will not be closed until after the external auditors complete their
review. Historically, this occurs in April, with the City's Comprehensive Annual Financial Report
(CAFR) For the Year Ended September 30, 2013, usually available in May and the External
Auditor's Report available in July. However, this analysis has considered all year-end entries to
date and adjusted for pending entries where appropriate.
BUDGET AMENDMENT FOR FY 2012/13 SPECIAL REVENUE FUNDS
The City of Miami Beach currently offers certain programs and activities not supported through
the general operating budget, but by outside agency grants and self-supporting user fee
programs. These Special Revenue Fund Budgets include:
Amendments to the FY 2012/13 General Fund, Enterprise, Internal Service and Special Revenue Funds Budgets
Page 2
• Resort Tax Fund;
•- 7th Street Garage Operations;
• 5th &Alton Garage Operations;
• Art in Public Places;
• Tourism and Hospitality Scholarship Program;
• Green/Sustainability Fund;
• Waste Hauler Additional Services and Public Benefit Contribution Fund;
• Education Compact Fund;
• Red Light Camera Fund;
• Emergency 911 Fund;
• Information and Communications Technology Fund;
• People's Transportation Plan Fund;
• Concurrency Mitigation Fund;
• Miami Beach Cultural Arts Council;
• Police Special Revenue Account;
• Police Confiscation Trust Funds (Federal and State); and
• Police Training and School Resources Fund
The Police Confiscation Trust Funds provide for expenditures of forfeiture funds for law
enforcement purposes. As a matter of policy, confiscation funds are typically utilized for capital
purchase or one-time, non-recurring expenses, including specialized equipment, grant matches,
and organizational training.
Based on the year-end analysis, the Police Confiscation Trust Fund-Federal overspent its
appropriation due to the rollover of an existing purchase order from FY 2011/12 for Automatic
Vehicle Location equipment for Police Patrol vehicles and needs to be amended. Florida
Statutes require that actual expenditures not exceed budget at the level at which the budget is
adopted, which for the Police Confiscation Trust Fund-Federal is at the fund level.
.. .The Fiscal Year 2012/13 budget for�the Police Confiscation Trust Funds was most recently
amended on September 30, 2013, with the adoption of Resolution No. 2013-28362.
CONCLUSION
The resolution amending FY 2012/13 budgets will allow amendments to the General Fund,
Enterprise Funds, Internal Service Funds and Special Revenue Fund budgets to be enacted.
This action is necessary to comply with Florida Statutes which stipulate that we may not expend
more than our appropriations provide.