2015-29187 Reso RESOLUTION NO. 2015-29187
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, ADOPTING THE FOURTH AMENDMENT
TO THE GENERAL FUND, ENTERPRISE FUND, INTERNAL SERVICE
FUND,AND SPECIAL REVENUE FUND BUDGETS FOR FISCAL YEAR
(FY) 2014/15, WHICH BUDGETS ARE INCORPORATED BY
REFERENCE AND ATTACHED HERETO AS EXHIBIT A.
WHEREAS, the budgets for the General Fund, Enterprise Funds, Internal Service Funds and
Special Revenue Funds for Fiscal Year 2014/15 was approved on December 17,2014 by resolution 2014-
28860; and
WHEREAS, the first Amendment to these budgets was approved on December 17, 2014, by
Resolution 2014-28864,the Second Amendment was approved on February 11,2015, by Resolution 2015-
28919, and the Third Amendment was approved on June 10, 2015, by Resolution 2015-29047; and
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, but two accounts will exceed
the projected budget; and
WHEREAS,Section 166.241, Florida Statutes, requires the City to amend its budget within 60 days
of fiscal year end, to accurately reflect the actual expenditures by department; and
WHEREAS, based upon a detailed analysis of the year end expenditures, the City is required to
amend the budget consistent with the requirements of Section 166.241, Florida Statutes,as it relates to the
following department accounts: the General Fund:Communications and Citywide Account and the Special
Revenue Fund Account relating to the 5th and Alton Garage project; and
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
NOW,THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA,adopts the Fourth Amendment to the General Fund, Enterprise
Fund, Internal Service Fund, and Special Revenue Fund budgets for Fiscal Year (FY) 2014/15, which
budgets are incorporated by reference and attached hereto as Exhibit A.
PASSED AND ADOPTED this 21st day of October, 2015.
Philip L%inK. 5a17;
ATTEST:
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- ael E. Granado,"Or Cie, ter- •• •••• ai
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Amended
FY 2014/15 Amended Proposed Budget 2014/15
Adopted 2014/15 Amendment Budget as of
FY 2014/15 GENERAL FUND Budget Budget 10-21-15 10-21-15
REVENUES
Ad Valorem Taxes 114,420,000 114,420,000 114,420,000
Ad Valorem Taxes-S Pte Costs 11,159,000 11,159,000 11,159,000
Ad Valorem Cap Renewal&Replac 2,180,000 2,180,000 2,180,000
Ad Valorem Taxes-Normandy Shores 145,000 145,000 145,000
Other Taxes 24,389,000 24,389,000 24,389,000
Licenses and Permits 26,111,000 26,261,000 26,261,000
Intergovernmental 10,496,000 10,496,000 10,496,000
Charges for Services 4,812,000 4,812,000 4,812,000
Golf Courses 6,198,000 6,198,000 6,198,000
Fines and Forfeitures 2,436,000 2,436,000 2,436,000
Interest 3,285,000 3,285,000 3,285,000
Rents and Leases 7,120,000 7,120,000 7,120,000
Miscellaneous 12,581,000 12,581,000 12,581,000
Other-Resort Tax Contribution 34,084,000 34,359,000 34,359,000
Other-Non-Operating Revenues 9,076,000 9,076,000 9,076,000
Reserve-Building Department Ops 1,500,000 1,500,000 1,500,000
Prior Year-End Surplus Carryover 1,687,000 6,511,000 6,511,000
Prior Year Surplus from Parking Fund 8,400,000 8,400,000 8,400,000
TOTAL REVENUES 280,079,000 285,328,000 - 285,328,000
Unrealized Gains/(Losses)
TOTAL NET OF UNREALIZED GAINS/(LOSSES) 280,079,000 285,328,000 - 285,328,000
EXPENDITURES
Mayor and Commission 1,916,000 1,916,000 1,916,000
City Manager 3,415,000 3,415,000 3,415,000
Communications 1,410,000 1,410,000 50,000 1,460,000
Office of Budget&Performance Improv 2,242,000 2,262,000 2,262,000
Organizational Development&Perf Initiatives 572,000 572,000 572,000
Finance 5,308,000 5,308,000 5,308,000
Procurement 1,667,000 1,670,000 1,670,000
Human Resources/Labor Relations 2,172,000 2,195,000 2,195,000
City Clerk 1,374,000 1,374,000 1,374,000
City Attorney 5,017,000 5,017,000 5,017,000
Housing&Comm Services 2,405,000 2,405,000 2,405,000
Building 13,590,000 13,590,000 13,590,000
Planning 3,920,000 3,936,000 3,936,000
Tourism,Cultural,&Economic Development 3,509,000 3,509,000 3,509,000
Code Compliance 5,553,000 5,599,000 5,599,000
Parks and Recreation 29,147,000 29,775,000 (270,000) 29,505,000
Public Works 10,911,000 11,014,000 11,014,000
Capital Improvement Projects 4,903,000 4,903,000 4,903,000
Police 94,865,000 95,085,000 95,085,000
Fire 63,284,000 63,394,000 63,394,000
Emergency Management 8,853,000 8,857,000 8,857,000
Citywide Accounts&Operating Contingency 9,594,000 10,706,000 220,000 10,926,000
Citywide-Normandy Shores 222,000 222,000 222,000
Citywide-Transfers-Capital Investment Upkeep Fund 255,000 255,000 255,000
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
Capital Renewal&Replacement 2,180,000 2,180,000 2,180,000
Capital Projects Not Financed By Bonds-MUNIS - 1,500,000 1,500,000
Reserve-Future Building Dept Needs - 1,464,000 1,464,000
TOTAL EXPENDITURES 280,079,000 285,328,000 - 285,328,000
EXCESS OF REVENUES OVER/(UNDER)EXPENDITURES - - - -
EXCESS OF REVENUES OVER/(UNDER)EXPENDITURES NET
OF UNREALIZED GAINS/(LOSSES)ON INVESTMENTS - - - -
Proposed Budget Amended
FY 2014/15 Amended Amendment 2014/15 Budget
Adopted Budget 2014/15 Budget 10-21-15 as of 10-21-15
ENTERPRISE FUNDS
REVENUE/EXPENDITURE
Convention Center 12,162,000 12,162,000 12,162,000
Parking 50,109,000 50,207,000 50,207,000 :
Sanitation 20,067,000 20,430,000 20,430,000
Sewer Operations 43,276,000 43,276,000 43,276,000
Stormwater Operations 20,804,000 20,813,000 20,813,000
Water Operations 33,428,000 33,428,000 33,428,000
Total Enterprise Funds 179,846,000 180,316,000 - 180,316,000
Proposed Budget Amended
FY 2014/15 Amended Amendment 2014/15 Budget
Adopted Budget 2014/15 Budget 10-21-15 as of 10-21-15
INTERNAL SERVICE FUNDS
REVENUE/EXPENDITURE
Central Services 1,046,000 1,046,000 1,046,000
Fleet Management 10,747,000 10,747,000 10 r 747000
Information Technology 15,629,000 15,928,000 : 15 928000
Property Management 9,754,000 9,770,000 ! 9,770,000
Risk Management 14,524,000 14,530,000 14,530,000
Medical&Dental Insurance 26,696,000 26,696,000 26,696,000
Total Internal Service Funds 78,396,000 78,717,000 - 78,717,000
Proposed Budget Amended
FY 2014/15 Amended Amendment 2014/15 Budget
Adopted Budget ; 2014/15 Budget 10-21-15 as of 10-21-15
SPECIAL REVENUES FUNDS 1
REVENUE/EXPENDITURE
:Resort Tax 62,889,000 65,636,000 65,636,000
7th Street Garage 2,385,000 2,385,000 2,385,000
5th&Alton Garage 587,000 587,000 10,000 597,000
Arts in Public Places 720,000 789,000 789,000
Tourism and Hospitality
Scholarship Programs 142,000 142,000 i 142,000
Education Compact 107,000 107,000 . 107,000
Green/Sustainability Funds 356,000 356,000 356,000
Red Light Camera Fund 896,000 896,000 896,000
E-911 Fund 388,000 . 433,000 i 433,000
Cultural Arts Council 1,307,000 , 1,467,000 1,467,000
Normandy Shores 222,000 255,000 15,000 270,000
People's Transportation Plan
Fund 1,450,000 : 1,677,000 1,677,000
Transportation Fund 2,739,000 7,396,000 7,396,000
Police Confiscation-Federal 580,000 713,000 713,000
Police Confiscation State 176,000 277,000 ` 277,000
Police Special Revenue 75,000 ° 75,000 75,000
Police Training 45,000 45,000 45,000
Waste Hauler Fund 77,000 77,000 : 77,000
Residential Housing Program - 476,000 476,000
Information and Communication'
Tech Fund 395,000 ' 395,000 395,000
Total Special Revenue Funds 75,536,000 : 84,184,000 25,000 84,209,000
COMMISSION ITEM SUMMARY
Condensed Title:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF MIAMI BEACH, FLORIDA,
ADOPTING THE FOURTH AMENDMENT TO THE GENERAL FUND, ENTERPRISE FUND,
INTERNAL SERVICE FUND, AND SPECIAL REVENUE FUND BUDGETS FOR FISCAL YEAR
(FY)2014/15
Key Intended Outcome Supported:
Ensure expenditure trends are sustainable over the long term.
Supporting Data: N/A
Item Summary/Recommendation:
The budgets for the General Fund, Enterprise Funds, Internal Service Funds,and Special Revenue Funds
for Fiscal Year 2014/15 were approved on December 4, 2014, with the adoption of Resolution No. 2014-
28860.
The First Amendment to the General Fund, Enterprise Funds, Internal Service Funds,and Special Revenue
Funds budgets for FY 2014/15 was approved on December 17, 2014, by resolution 2014-28864. The
Second Amendment was approved on February 11,2015,by resolution 2015-28919.The Third Amendment
was approved on June 10, 2015 by resolution # 2015-29047. 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 third quarter analysis comparing FY 2014/15 actual expenditures to budget which will be
distributed separately via Letter to Commission (LTC), all expenditures are within FY2014/15 amended
budgets per their appropriated authority. The only exceptions are listed below and require a budget
amendment per Florida Statute.
General Fund: Communications and Citywide Accounts
Special Revenue Funds: 5th &Alton Garage and Normandy Shores
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 30,2015,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
$10,000 5th&Alton Garage Fund Balance
$15,000 Normandy Shores Fund Balance
$25,000 Total All Funds
City Clerk's Office Legislative Tracking:
John Woodruff, ()BPI Director
Sign-Offs:
Department_biP or Assistant City Manager City Manager
/-1"1/p7"
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[3A ITEM MIAMIBEACH E� 10 21-IS
DATA
el MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive,Miami Beach, Florida 33139,www.miamibeachfl.gov
COMMIS '.•N MEMORANDUM
TO: Mayor Philip Levine and Members of th:?City Commis./on
FROM: Jimmy L. Morales, City Manager
DATE: October 21, 2015
SUBJECT: A RESOLUTION OF THE MAYOR ' D CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, ADOPT! .G THE FOURTH AMENDMENT TO THE
GENERAL FUND, ENTERPRISE FUND, INTERNAL SERVICE FUND, AND
SPECIAL REVENUE FUND BUDGETS FOR FISCAL YEAR (FY) 2014/15.
ADMINISTRATION RECOMMENDATION
Adopt the resolution amending the FY 2014/15 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 2014/15 was approved on December 17, 2014, by
resolution 2014-28864: The Second Amendment was approved on February 11, 2015, by
resolution 2015-28919. The Third Amendment was approved on June 10, 2015 by resolution #
2015-29047. 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 third quarter FY 2014/15 actual expenditures to budget
which will be distributed separately via Letter to Commission (LTC), all expenditures are within
FY2014/15 amended budgets per their appropriated authority. The only exceptions are listed
below and require a budget amendment per Florida Statute.
General Fund: Communications and Citywide Accounts
Special Revenue Funds: 5th &Alton Garage and Normandy Shores
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, 2015, usually available in May and the External
Fourth Amendment to the FY 2014/15 General Fund, Enterprise, Internal Service and Special Revenue Funds
Budgets
Page 2
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 show that the following departments are projected to
exceed their 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 $50,000. The variance is due primarily to the some key positions
being filled at higher salaries than budgeted.
Amended Preliminary
Communications Budget Actual Difference %Over/(Under)
Expenditures 1,410,000 1,460,000 50,000 3.5%
Citywide Accounts— This account is preliminarily estimated to be above the amended
budget by approximately $220,000. This is primarily due to accumulated leave payouts
projected to exceed the budget by over $800,000. This overage is projected to be offset by
other line items being under budget.
Amended Preliminary
Citywide Account Budget Actual Difference %Over/(Under)
Expenditures 18,122,000_ 18,342,000 220,000 1.2%
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;
•
Fourth Amendment to the FY 2014/15 General Fund, Enterprise, Internal Service and Special Revenue Funds
Budgets
Page 3
• 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
• Residential Housing
• Normandy Shores
• Transportation Fund
All special revenue funds are projected to be at or under the amended budget, except for the 5th
& Alton Garage, which is projected to be above budget by $10,000, primarily due to contract
maintenance expenditures trending higher than budgeted for the 2014/15 fiscal year; and the
Normandy Shores budget, which is projected to be over budget by $15,000, primarily due to
repairs to the entrance gate.
Special Revenue Fund Above/(Below)
Amended Budget
5th&Alton Garage $10,000
Normandy Shores $15,000
CONCLUSION
The resolution amending FY 2014/15 budgets will allow amendments to the General Fund, and
Special Revenue Fund budgets to be enacted. This action is necessary to comply with Florida
Statute 166.241, which stipulates that the City has 60 days following the end of the fiscal year to
amend a budget for that year.
JLM/JW
SUNDAY OCIO$EQ n 2D15 tG NEIGHBORS 119"E
AUAM61ERAL COM
es
MIAMIBEACH
CITY OF MIAMI BEACH
NOTICE OF PUBLIC HEARINGS
OCTOBER 21,2015
NOTICE IS HEREBY given that the following public hearings will be
held by the Mayor and City Commissioners of the City of Miami Beach,
Florida, in the Commission Chambers, Third Floor, City Hall, 1700
Convention Center Drive, Miami Beach, Florida, on October 21, 2015,
at the times listed,or as soon thereafter as the matter can be heard:
5:06 p.m.
An Ordinance Amending The Code Of The City Of Miami Beach, Florida
By Amending Chapter 142,"Zoning Districts And Regulations,`Article II,
"District Regulations," Division 5, "CD-2 Commercial Medium Intensity
District;` At Section 142305,"Prohibited Uses,` By Adding Bars, Dance
Halls, And Entertainment Establishments As Prohibited Uses Within
The CD-2,Sunset Harbour Neighborhood, Generally Bounded By Purdy
Avenue, 20th Street, Alton Road And Dade Boulevard; Providing For
Codification;Repealer;Severabil ity;Applicability;And An Effective Date.
Inquiries may be directed to the Planning Department at 305.673.7550.
5:06 p.m.
A Resolution Adopting The Fourth Amendment To The General Fund,
Enterprise Fund, Internal Service Fund, And Special Revenue Fund
Budgets For Fiscal Year (FY) 2014/15. Inquiries may be directed to the
Budget&Performance Improvement Department at 305.673.7510.
INTERESTED PARTIES are invited to appear at this meeting, or be
represented by an agent;or to express their views in writing addressed
to the City Commission, c/o the City Clerk, 1700 Convention Center
Drive, V' Floor, City Hall, Miami Beach, Florida 33139. Copies of these
items are available for public inspection during normal business hours
in the Office of the City Clerk, 170.0 Convention Center Drive, r Floor,
City Hall, Miami Beach, Florida 33139.This meeting, or any item herein,
may be continued, and under such circumstances, additional legal
notice need not be provided.
Pursuant to .Section 286.0105, Fla. °Scat., the City hereby advises the
public that if. a person decides to appeal any decision made by the
City Commission with respect to any matter considered at its meeting
or its hearing, such person must ensure that a verbatim record of the
proceedings is made,which record includes the testimony and evidence
upon which the appeal is to be based.This notice does not constitute
consent by the City for the introduction or admission of otherwise
inadmissible or irrelevant evidence,nor does it authorize challenges or
appeals not otherwise allowed by law.
To request this material in alternate format, sign language interpreter
(five-day notice required), information on access for persons With
disabilities, and/or any accommodation to review any document or
participate in any City-sponsored proceedings, call 305.604.2489 and
select 1 for English or 2 for Spanish,then option 6;TTY users may call
via 711 (Florida Relay Service).
Rafael E. Granado, City Clerk
City of Miami Beach
Ad 1100