2014-28840 Reso RESOLUTION NO. 2014-28840
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA,ADOPTING THE FIFTH AMENDMENT TO
THE GENERAL FUND, ENTERPRISE FUND, INTERNAL SERVICE
FUND, AND SPECIAL REVENUE FUND BUDGETS FOR FISCAL YEAR
(FY) 2013/14.
WHEREAS,the Administration has performed a projection of year-end revenues and expenditures
and it is anticipated that the General Fund will have an overall budget surplus; and
WHEREAS, although the General Fund is not projected to be over budget as a total; and
WHEREAS, the City of Miami Beach adopts the General Fund budget at the departmental level;
and
WHEREAS, Florida Statutes require that actual expenditures not exceed budget at the level at
which the budget is adopted; and
WHEREAS,a budget amendment is required for departments that are projected to overspend their
appropriation; and
WHEREAS,based on the preliminary year-end analysis,several General Fund department budgets
will need to be amended; and
WHEREAS,the Convention Center budget is also anticipated to be over budget; primarily due to an
increase in the number of events, which is offset by revenues being projected over budget; and
WHEREAS,the Risk Management budget is also anticipated to be over budget; primarily due to an
increase in the number of events, due to a new actuarial study that adjusted the Public Official IBNR &
Case Reserve requirements by$4.5 million.Additional increases include approximately$960,000 related
to higher than anticipated Workers' Comp Claims for Police and Fire and associated legal fees; and
approximately$500,000 due to higher than anticipated bodily injury and property damage claims; and
WHEREAS,based on the preliminary year-end analysis,the 5th&Alton Garage, Red Light Camera,
and Police Training Special Revenue Fund budgets will need to be amended; and
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA, that the fifth amendment to the FY 2013/14 General Fund,
Enterprise Fund, Internal Service Fund, and Special Revenue fund budgets is adopted as shown on the
following pages.
PASSED AND ADOPTED this 19th day of November, 2014.
,4 MAYO EVI N E
ATTEST:
APPROVED AS TO
()OR,' _D': " Fa FORM & LANGUAGE
&FOR EXECUTION
RAPH EL E. GRANADO, CITY CL _
City Affomkp Date
FY 2013/14 GENERAL FUND
Proposed
Amended Budget Amended FY
FY 2013/14 FY 2013/14 Amendment 2013/14 Budget
Adopted Budget Budget 11-19-14 as of 11-19-14
REVENUES
Ad Valorem Taxes 105,229,000 105,229,000 105,229,000
Ad Valorem Taxes-S Pte Costs 10,201,000 10,201,000 10,201,000
Ad Valorem Cap Renewal&Replac 1,981,000 1,981,000 1,981,000
Ad Valorem Taxes-Normandy Shores 147,000 147,000 147,000
Other Taxes 22,765,000 22,765,000 22,765,000
Licenses and Permits 23,383,000 23,993,000 23,993,000
Intergovernmental 10,214,000 10,214,000 10,214,000
Charges for Services 4,521,000 4,521,000 4,521,000
Golf Courses 5,794,000 5,794,000 5,794,000
Fines and Forfeitures 2,639,000 2,639,000 2,639,000
Interest 2,921,000 2,921,000 2,921,000
Rents and Leases 6,945,000 6,945,000 6,945,000
Miscellaneous 12,441,000 12,441,000 12,441,000
Other-Resort Tax Contribution 32,965,000 32,965,000 32,965,000
Other-Non-Operating Revenues 8,516,000 8,516,000 8,516,000
Reserve-Building Department Ops 1,500,000 1,500,000 1,500,000
Additional Building Reserve Surplus for Munis/Energov 4,000,000 4,000,000
Prior Year-End Surplus Carryover 2,700,000 2,700,000 2,700,000
Prior Year-Set Aside for Pension Credit 831,000 831,000 831,000
Prior Year Surplus from Parking Fund 8,400,000 8,400,000 8,400,000
Additional Surplus Balance from FY 2012/13 4,710,000 4,710,000
TOTAL REVENUES 264,093,000 269,413,000 4,000,000 273,413,000
Unrealized Gains/(Losses)
TOTAL NET OF UNREALIZED GAINS/(LOSSES) 264,093,000 269,413,000 4,000,0001 273,413,000
EXPENDITURES
Mayor and Commission 1,719,000 1,738,000 1,738,000
City Manager 2,911,000 3,211,000 3,211,000
Communications 836,000 909,000 30,000 939,000
Office of Budget&Performance Improv 1,922,000 2,200,000 (300,000) 1,900,000
Organizational Development&Perf Initiatives 392,000 395,000 395,000
Finance 4,644,000 4,681,000 4,681,000
Procurement 1,137,000 1,268,000 1,268,000
Human Resources/Labor Relations 1,822,000 1,940,000 1,940,000
City Clerk 1,344,000 1,344,000 1,344,000
City Attorney 4,684,000 4,842,000 4,842,000
Real Estate,Housing&Comm Development 1,843,000 1,848,000 1,848,000
Community Services 492,000 492,000 492,000
Building 11,945,000 12,655,000 (378,000) 12,277,000
Planning 3,467,000 3,492,000 3,492,000
Tourism&Cultural Development 2,905,000 2,905,000 150,000 3,055,000
Code Compliance 4,876,000 4,876,000 (205,000) 4,671,000
Parks and Recreation 23,876,000 23,940,000 (200,000) 23,740,000
Golf Courses 6,183,000 6,183,000 153,000 6,336,000
Public Works 6,735,000 6,947,000 (200,000) 6,747,000
Capital Improvement Projects 4,967,000 4,967,000 (400,000) 4,567,000
Police 98,435,000 98,477,000 2,000,000 100,477,000
Fire 61,581,000 61,758,000 (650,000) 61,108,000
Citywide Accounts&Operating Contingency 9,842,000 10,301,000 10,301,000
Citywide-Normandy Shores 225,000 225,000 225,000
Citywide-Transfers-Capital Investment Upkeep Fund 216,000 216,000 216,000
Citywide-Transfers-Info&Comm Technology Fund 395,000 395,000 395,000
Citywide-Transfers-Pay-As-You Go Capital Fund 1,400,000 1,400,000 1,400,000
Reserve-Set Aside 1,318,000 39,000 39,000
Capital Renewal&Replacement 1,981,000 1,981,000 1,981,000
Reserve-Future Building Dept Needs - 2,101,000 2,101,000
Reserve-Future Budget Shortfalls - 1,687,000 1,687,000
TOTAL EXPENDITURES 264,093,000 269,413,000 f 269,413,000
EXCESS OF REVENUES OVER/(UNDER)EXPENDITURES 4,000,000 4,000,000
Proposed FY 2013/14
FY 2013/14 FY 2013/14 Amendment Amended Budget as
Adopted Budget Amended Budget 11-19-14 of 11-19-14
ENTERPRISE FUNDS
REVENUE/APPROPRIATIONS
Convention Center $ 12,726,000 $ 12,746,000 $ 3,350,000 $ 16,096,000
Parking 48,427,000 48,696,000 48,696,000
Sanitation 17,915,000 17,950,000 17,950,000
Sewer Operations 38,132,000 38,269,000 38,269,000
Stormwater Operations 12,097,000 12,671,000 12,671,000
Water Operations 31,522,000 31,787,000 31,787,000
Total Enterprise Funds $ 160,819,000 $ 162,119,000 $ 3,350,000 $ 165,469,000
Proposed FY 2013/14
FY 2013/14 FY 2013/14 Amendment Amended Budget as
Adopted Budget Amended Budget 11-19-14 of 11-19-14
INTERNAL SERVICE FUNDS
REVENUE/APPROPRIATIONS
Central Services $ 948,000 $ 948,000 $ 948,000
Fleet Management 10,369,000 10,418,000 10,418,000
Information Technology 15,527,000 15,776,000 15,776,000
Property Management 9,325,000 9,527,000 9,527,000
Risk Management 13,935,000 14,270,000 $ 3,750,000 18,020,000
Medical and Dental Insurance 25,377,000 25,537,000 25,537,000
Total Internal Service Funds $ 75,481,000 $ 76,476,000 $ 3,750,000 $ 80,226,000
Proposed FY 2013/14
FY 2013/14 FY 2013/14 Amendment Amended Budget as
SPECIAL REVENUE FUNDS Adopted Budget Amended Budget 11-19-14 of 11-19-14
REVENUE/APPROPRIATIONS
Resort Tax 59,507,000 59,558,000 $ 59,558,000
7th Street Garage 2,161,000 2,161,000 2,161,000
5th&Alton Garage-City's Share of Shortfall 602,000 602,000 4,000 606,000
Art In Public Places 729,000 768,000 768,000
Tourism and Hospitality Scholarship Pgmms 142,000 142,000 142,000
Information and Communitation Tech Func - 50,000 50,000
Education Compact 111,000 111,000 111,000
Green/Sustainability Funds 225,000 225,000 225,000
Red Light Camera Fund 420,000 420,000 31,000 451,000
E-911 Fund 489,000 489,000 489,000
Cultural Arts Council 1,470,000 1,611,000 1,611,000
People's Transportation Plan Fund 1,501,000 1,608,000 1,608,000
Police Confiscation Trust-Federal 489,000 608,600 608,600
Police Confiscation Trust-State 235,000 1,006,400 1,006,400
Police Training Fund 35,000 35,000 1,000 36,000
Waste Haulers Add Sery&Public Benefit 77,000 77,000 77,000
Total Special Revenue Funds $ 68,193,000 $ 69,472,000 $ 36,000 $ 69,508,000
COMMISSION ITEM SUMMARY
Condensed Title:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH,
FLORIDA, ADOPTING THE FIFTH AMENDMENT TO THE GENERAL FUND, ENTERPRISE
FUND,INTERNAL SERVICE FUND,AND SPECIAL REVENUE FUND BUDGETS FOR FISCAL
YEAR FY 2013/14.
Key Intended Outcome Supported:
Ensure expenditure trends are sustainable over the long term
Supporting Data(Surveys, Environmental Scan, etc.):
In the 2014 Community Survey, both residents and businesses reported the following area for the City
related to value for taxes paid:
Percentage of residents rating the Overall Value of City services for tax dollars paid as excellent or good
(Residents: 58%; Businesses 54%)
Item Summa /Recommendation:
The First Amendment to the General Fund, Enterprise Funds, Internal Service Funds, and Special
Revenue Funds budgets for FY 2013/14 was approved on January 15, 2014, by resolution 2014-28469.
The Second Amendment was approved on April 23, 2014, by resolution 2014-28564. The Third
Amendment was approved on June 11, 2014, by resolution 2014-28626. The Fourth Amendment was
approved on July 23, 2014, by resolution 2014-28672.Section 166.241(4)(c.), Florida Statutes, requires
that a municipality's budget amendment must be adopted in the same manner as the original budget.
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 2013/14 actual expenditures to budget which will be distributed
separately via Letter to Commission(LTC),the following require a budget amendment per Florida Statute.
General Fund: Communications, Tourism &Cultural Development, Police, and Citywide Account
Enterprise Funds: Convention Center
Internal Service Funds: Risk Management
Special Revenue Funds: 5th&Alton Garage, Red Light Camera, and Police Training
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, 2014, 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 2013/14 $4,000,000 General Fund
$3,350,000 Convention Center Fund
$3,750,000 Risk Management Fund
$4,000 5`"&Alton Garage Fund
$31,000 Red Light Camera Fund
$1,000 Police Training Fund
Financial Impact Summary:
City Clerk's Office Legislative Tracking:
John Woodruff, OBPI Director
Sign-Offs:
e art A Ojrector Assistant City Manager titymanager
AGENDA ITEM F
H MIAMIBEACDATE
tOIAMI
City of Miami Beach, 1700 Convention Center Drive,Miami Beach, Florida 33139,www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Mayor Philip Levine and Members f the Cit Commission
FROM: Jimmy L. Morales, City Manager
DATE: November 19, 2014
SUBJECT: A RESOLUTION OF THE MAY R AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, ADOPTING THE FIFTH AMENDMENT TO THE
GENERAL FUND, ENTERPRISE FUND, INTERNAL SERVICE FUND, AND
SPECIAL REVENUE FUND BUDGETS FOR FISCAL YEAR (FY) 2013/14.
ADMINISTRATION RECOMMENDATION
Adopt the resolution amending the FY 2013/14 General Fund, Enterprise Funds, Internal
Service Funds, and Special Revenue Funds budgets.
COMPLIANCE WITH FLORIDA STATUTES
The First Amendment to the General Fund, Enterprise Funds, Internal Service Funds, and
Special Revenue Funds budgets for FY 2013/14 was approved on January 15, 2014, by
resolution 2014-28469. The Second Amendment was approved on April 23, 2014, by resolution
2014-28564. The Third Amendment was approved on June 11, 2014, by resolution 2014-
28626. The Fourth Amendment was approved on July 23, 2014, by resolution 2014-28672.
Section 166.241(4)(c.), Florida Statutes, requires that a municipality's budget amendment must
be adopted in the same manner as the original budget.
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 2013/14 actual expenditures to budget which will be
distributed separately via Letter to Commission (LTC), the following require a budget
amendment per Florida Statute.
General Fund: Communications, Tourism & Cultural Develop., Police, and Citywide Account
Enterprise Funds: Convention Center
Internal Service Funds: Risk Management
Special Revenue Funds: 5th&Alton'Garage, Red Light Camera, and Police Training
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
Fifth Amendment to the FY 2013/14 General Fund, Enterprise, Internal Service and Special Revenue Funds Budgets
Page 2
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.
PROPOSED AMENDMENTS.TO THE GENERAL FUND
Preliminary year-end actual expenditures are $4.5 million or 1.7% below the amended budget.
This variance is made up from savings in several department budgets. A comparison of actual
expenditures to the amended budget by Department is provided in Schedule A. The following
departments require budget amendments.
Communications — The department-is preliminarily estimated to be above the amended
budget by approximately $12,000. The variance is due primarily to the addition of a Media
Ambassador position for the last three months of the fiscal year.
Amended Preliminary
Communications Budget Actual Difference %Over/(Under)
Expenditures 909,000 921,000 12,000 1.3%
Tourism & Cultural Development—The department is preliminarily estimated to be above
the amended budget by approximately$99,000. The variance is due primarily to due to the
impact of higher than anticipated property management costs at the Bass Museum.
Tourism&Cultural Amended Preliminary
Development Budget Actual Difference %Over/(Under)
Expenditures 2,905,000 3,004,000 99,000 3.4%
Police — The Police Department is preliminarily estimated above the amended budget by
$1.9 million primarily due to higher than anticipated Risk Management fees associated with
worker's compensation and bodily injury claim payments and associated legal fees.
Additionally, Police experienced increases of $170,000 associated with retiree third party
medical expenses due to higher than anticipated expenses and an increasing number of
qualifying retirees. These increases as well as unanticipated overtime costs related to the
Alton Road project were offset by salary savings due to vacancies and savings in various
operating expenditures.
Preliminary
Police Amended Budget Actual Difference %Over/(Under)
Expenditures 98,477,000 100,440,000 1,963,000 2.0%
Fifth Amendment to the FY 2013/14 General Fund, Enterprise, Internal Service and Special Revenue Funds Budgets
Page 3
Citywide-Reserve for Future Building Department Needs —This account is preliminarily
estimated to be above the amended budget by approximately$1.9 million. The fifth budget
amendment to the operating budget will address this overage by recognizing additional
fund balance as revenue and appropriating additional budget expenditure to cover this
expense for the Munis/Energov project consistent with Commission approval provided on
July 30, 2014.
Citywide-Bldg Amended Preliminary
Reserve Budget Actual Difference %Over/(Under)
Expenditures 2,101,000 4,000,000 1,899,000 90.4%
PROPOSED AMENDMENT TO THE ENTERPRISE FUNDS
The City accounts for proprietary operations in Enterprise Funds. Convention Center, Parking,
Sanitation, Sewer, Stormwater, and Water are included in this grouping. The expenditures for
these funds are budgeted to be fully offset by charges for services and other revenues.
Based on the year-end analysis, all enterprise funds are under the amended budget, except the
Convention Center, as shown in the table below. The Convention Center is projected to break
even and be over the amended budget by approximately $3.3 million. The increase in
expenditures is a result of additional events, which result in additional offsetting revenue.
Convent.Center
YEAR-END REVENUES
. ............... _.
Charges for Services,., ... 8,350,898
Other 7,717,214
Total Year-End Revenues 16,068,112
YEAR-END EXPENDITURES 16,068,113
Surplus/(Shortfall) (0)
.................................. ...........
Variance from Expenditure
Amended Budget 3,322,113
PROPOSED AMENDMENT TO THE INTERNAL SERVICE FUNDS
The City accounts for those goods and services provided by one Department to other
Departments citywide on a cost reimbursement basis. Central Services, Fleet Management,
Information Technology, Property Management, and Risk Management (Self Insurance) are
included in this grouping.
The year-end analysis reveals that all Internal Service funds, except Risk Management, have
expenditures less than Amended Budget as shown in the table below. The variance in Risk
Management is associated with $3.1 million of unanticipated costs in Police and Fire related to
worker's compensation, bodily injury claim payments, and associated legal fees. Additionally,
Fifth Amendment to the FY 2013/14 General Fund, Enterprise, Internal Service and Special Revenue Funds Budgets
Page 4
Police experienced increases of $170,000 associated with retiree third party medical expenses
due to higher than anticipated expenses and an increasing number of qualifying retirees. Fire
experienced a $200,000 increase in Risk Management legal fees related to the Eisenberg
Development Corp. case. Fire also experienced increases of $91,000 associated with retiree
third party medical expenses due to higher than anticipated expenses and an increasing
number of qualifying retirees. These costs were charged out to Police and Fire and are
reflected as additional expenses in the General Fund to reimburse the Risk Management fund.
k..'�.�.w�.�,•:� 7.3',....;k_z:�',..F.�� �.�,�,a,x.......���s•' ''�:G...,._ ��xs ���..u.•
YEAR-END REVENUES
............................_..._...._............_........._._......................_.._._.............................
Charges for Services 17,368,723
- .... .......,.
Other 605,160
.................................... ............................
Total Year-End Revenues 17,973,883
YEAR-END EXPENDITURES ...............................
.........................................................................................._................
Projected Surplus/(Shortfall) 32
......................................................................................
........................... ................................................_._..._............._......................................__._..._................
Variance from Expenditure
Amended Budget _.. .__ ........_.._....__._..w.............:•.:._.M._.3,703,851
PROPOSED AMENDMENT TO THE 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:
• 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
Fifth Amendment to the FY 2013/14 General Fund, Enterprise, Internal Service and Special Revenue Funds Budgets
Page 5
All special revenue funds are projected to be at or under the amended budget, except for the 5th
& Alton Garage, Red Light Camera, and Police Training funds. The Red Light Camera and
Police Training funds have additional revenue to offset expenditures higher than amended
budget. The shortfall in the 5th & Alton Garage will be offset by fund balance.
,Special Revenue Fund Above/(Below) Surplus/(Shortfall)
Amended Budget
5 th&Alton Garage $3,917 $31,376
Red Light Camera $30,111 $586,415
Police Training $904 $7,045
CONCLUSION
The resolution amending FY 2013/14 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 Statute 166.241, which stipulates that the City
has 60 days following the end of the fiscal year to amend a budget for that year.
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