2016-29653 Reso RESOLUTION NO 2016-29653
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA,ADOPTING THE SIXTH
AMENDMENT TO THE GENERAL FUND, ENTERPRISE FUND,
INTERNAL SERVICE FUND, AND SPECIAL REVENUE FUND
BUDGETS FOR FISCAL YEAR (FY) 2015116.
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, three General Fund department
budgets and one special revenue budget will need to be amended.
NOW,THEREFORE,BE IT DULY RESOLVED BY THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA,that the sixth amendment to the FY 2015/16 General
Fund, Enterprise Fund, Internal Service Fund, and Special Revenue fund budgets is adopted as
set forth in Exhibit A.
PASSED AND ADOPTED this 18th day of November, 2016.
ATTEST: •,, .
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, Philip Levi•e!
Rafae E. Grana•o, City Clerk \ 106
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,�l� y 4y APPROVED AS TO
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•* 0 &FOREXECUTION
0 :INCORP ORATED:
Tf ;................. A City Attorney Dote
It-i 26 40
Exhibit A
GENERAL FUND FY 2015/16 6th Budget FY 2015/16
Amended Budget Amendment Revised Budget
REVENUES
Operating Revenues
Ad Valorem Taxes $ 140,446,000 $ 140,446,000
Ad Valorem Taxes-S Pte Costs $ - $ -
Ad Valorem Cap.Renewal&Replacement $ 2,716,000 $ 2,716,000
Ad Valorem Taxes-Normandy Shores $ 147,000 $ 147,000
Other Taxes $ 23,940,000 $ 23,940,000
Licenses and Permits $ 29,558,000 $ 29,558,000
Intergovernmental $ 11,037,000 $ 11,037,000
Charges for Services $ 12,046,000 $ 12,046,000
Fines&Forfeits $ 2,157,000 $ 2,157,000
Rents and Leases $ 6,384,000 $ 6,384,000
Miscellaneous $ 12,588,000 $ 12,588,000
Resort Tax Contribution $ 36,609,000 $ 36,609,000
Other $ 22,926,000 $ 22,926,000
Fund Balance/Retained Earnings $ 5,857,000 $ 5,857,000
Total General Fund $ 306,411,000 $ - $ 306,411,000
FY 2015/16 6th Budget FY 2015/16
Amended Budget Amendment Revised Budget
APPROPRIATIONS
Department
Mayor and Commission $ 2,199,000 $ 2,199,000
City Manager $ 3,809,000 $ 3,809,000
Communications $ 1,748,000 $ 1,748,000
Budget&Performance Improvement $ 2,435,000 $ 2,435,000
Org Dev&Performance Initiative $ 603,000 $ 603,000 .
Finance $ 5,435,000 $ 5,435,000
Procurement $ 2,114,000 $ 2,114,000
Human Resources/Labor Relations $ 2,721,000 $ 2,721,000
City Clerk $ 1,455,000 $ 1,455,000
City Attorney $ 5,282,000 $ 5,282,000
Housing&Comm.Development $ 2,674,000 $ 2,674,000
Building $ 14,643,000 $ 14,643,000
Code Compliance $ 6,118,000 $ 6,118,000
Planning $ 4,274,000 $ 4,274,000
Tourism,Culture,and Econ.Development $ 3,936,000 $ 3,936,000
Parks&Recreation $ 30,812,000 $ (800,000) $ 30,012,000
Public Works $ 14,143,000 $ (800,000) $ 13,343,000
Capital Improvement Projects $ 4,945,000 $ 4,945,000
Police $ 99,989,000 $ 311,000 $ 100,300,000
Fire $ 62,844,000 $ 2,714,000 $ 65,558,000
Emergency Management $ 9,218,000 $ 347,000 $ 9,565,000
Citywide Accounts-Other $ 12,261,000 $ (1,772,000) $ 10,489,000
Citywide Accounts-Operating Contingency $ 2,093,000 $ 2,093,000
Citywide Accounts-Normandy Shores $ 226,000 $ 226,000
Subtotal General Fund $ 295,977,000 $ - $ 295,977,000
TRANSFERS
Capital Renewal&Replacement $ 2,716,000 $ 2,716,000
Capital Investement Upkeep Account $ 315,000 $ 315,000
Info&Comm Technology Fund $ 395,000 $ 395,000
Pay-As-You-Go Capital Fund $ 2,400,000 $ 2,400,000
Capital Reserve Fund $ 2,000,000 $ 2,000,000
Reserve-Public Safety Radio System $ 500,000 $ 500,000
Building Reserve $ 2,108,000 $ 2,108,000
Subtotal Transfers $ 10,434,000 $ - $ 10,434,000
Total General Fund $ 306,411,000 $ - $ 306,411,000
Exhibit A
ENTERPRISE FUNDS FY 2015/16 6th Budget FY 2015/16
Amended Budget Amendment Revised Budget
REVENUE/APPROPRIATIONS
Convention Center $ 10,737,000 $ 10,737,000
Parking $ 79,452,000 $ 79,452,000
Sanitation $ 21,177,000 $ 21,177,000
Sewer Operations $ 48,069,000 $ 48,069,000
Stormwater Operations $ 23,457,000 $ 23,457,000
Water Operations $ 35,017,000 $ 35,017,000
Total Enterprise Funds $ 217,909,000 $ - $ 217,909,000
INTERNAL SERVICE FUNDS FY 2015/16 6th Budget FY 2015/16
Amended Budget Amendment Revised Budget
REVENUE/APPROPRIATIONS
Central Services $ 967,000 $ 967,000
Fleet Management $ 10,470,000 $ 10,470,000
Information Technology $ 16,277,000 $ 16,277,000
Property Management $ 9,557,000 $ 9,557,000
Risk Management $ 15,699,00 $ 15,699,000
Medical and Dental Insurance $ 28,961,000 $ 28,961,000
Total Internal Service Funds $ 81,931,000 $ - $ 81,931,000
SPECIAL REVENUE FUNDS FY 2015/16 6th Budget FY 2015/16
Amended Budget Amendment Revised Budget
REVENUE/APPROPRIATIONS
Resort Tax $ 79,934,000 $ 79,934,000
Transportation $ 9,812,000 $ 9,812,000
People's Transportation Plan Fund $ 3,990,000 $ 3,990,000
7th Street Garage $ 2,795,000 $ 2,795,000
5th&Alton Garage $ 812,000 $ 812,000
Art In Public Places $ 340,000 $ 340,000
Tourism and Hospitality Scholarship Prgm $ 174,000 $ 174,000
Information and Communitation Tech Fund $ 395,000 $ 395,000
Education Compact $ 107,000 $ 107,000
Green/Sustainability Funds $ 399,000 $ 399,000
Residential Housing $ 773,000 $ 773,000
Red Light Camera Fund $ 1,416,000 $ 1,416,000
E-911 Fund $ 398,000 $ 398,000
Cultural Arts Council $ 1,478,000 $ 1,478,000
Normandy Shores $ 226,000 $ 13,000 $ 239,000
Tree Preservation $ 111,674 $ 111,674
Police Confiscation Trust-Federal $ 454,000 $ 454,000
Police Confiscation Trust-State $ 532,000 $ 532,000
Police Special Revenue $ 75,000 $ 75,000
Police Training $ 41,000 $ 41,000
Police Crash Report Sales $ 30,000 $ 30,000
Waste Haulers Add Sery&Public Benefit $ 105,000 $ 105,000
Total Special Revenue Funds $ 104,397,674 $ 13,000 $ 104,410,674
Resolutions - R7 A
MIAMI BEACH
COMMISSION MEMORANDUM
TO: Honorable Mayor and Members of the City Commission
FROM: Jimmy L. Morales, City Manager
DATE: November 18, 2016
2:46 p.m. Public Hearing
SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, ADOPTING THE SIXTH AMENDMENT TO THE
GENERAL FUND, ENTERPRISE FUND, INTERNAL SERVICE FUND, AND
SPECIAL REVENUE FUND BUDGETS FOR FISCAL YEAR (FY)2015/16.
RECOMMENDATION
Adopt the resolution amending the FY 2015/16 General Fund, Enterprise Funds, Internal Service
Funds, and Special Revenue Funds budgets.
CONCLUSION
The Administration recommends that the Mayor and City Commission adopt the Sixth
Amendment to the General Fund, Enterprise Fund, Internal Service Fund, and Special Revenue
Fund Budgets for Fiscal Year(FY)2015/16.
KEY INTENDED OUTCOMES SUPPORTED
Ensure Expenditure Trends Are Sustainable Over The Long Term
Legislative Tracking
Budget and Performance Improvement
ATTACHMENTS:
Description
o Memo- FY15/16 Sixth Operating Budget Amendment
o Resolution
Page 3 of 28
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive,Miami Beach,Florida 33139,www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Mayor Philip Levine and Members of the City Commission
FROM: Jimmy L. Morales, City Manager
DATE: November 18, 2016
SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, ADOPTING THE SIXTH AMENDMENT TO THE
GENERAL FUND, ENTERPRISE FUND, INTERNAL SERVICE FUND, AND
SPECIAL REVENUE FUND BUDGETS FOR FISCAL YEAR (FY) 2015/16.
ADMINISTRATION RECOMMENDATION
Adopt the resolution amending the FY 2015/16 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 2015/16 was approved on December 8, 2015, by
resolution 2015-29221. The Second Amendment was approved on January 13, 2016, by
resolution 2016-29263. The Third Amendment was approved on March 9, 2016, by resolution
2016-29315. The Fourth Amendment was approved on May 11, 2016, by resolution 2016-
29398. The Fifth Amendment was approved on July 13, 2016 by resolution # 2016-29490.
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 were distributed separately via Letter to Commission (LTC), all expenditures are within
FY2015/16 amended budgets per their appropriated authority. The only exceptions are listed
below and require a budget amendment per Florida Statute.
General Fund: Police, Fire, and the Department of Emergency Management
Special Revenue Funds: 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
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Sixth Amendment to the FY 2015/16 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, 2016, 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 show that the following departments are projected to
exceed their amended budget. This variance is made up from savings in several department
budgets. The following departments require budget amendments.
Police — The department is preliminarily estimated to be above the amended budget by
approximately $311,000. The variance is primarily due to increased usage of Police
overtime and includes an allowance for expenditures that may post as the year-end
numbers are further finalized.
Police
Variance
Projected v Amended
Amended Budget Projected Budget % Over/(Under)
Expenditures $ 99,989,000 $ 100,300,000 $ 311,000 0.3%
Fire — The department is projected to be $2.7 million above the amended budget primarily
due to personnel services costs being under budgeted for the fiscal year 2015/16. During
the budget development process, a salary projection model in the Eden financial system
was utilized to project personnel services costs, which included salaries and benefits for
both classified and unclassified personnel. The budget also includes an allowance for
expenditures that may post as the year-end numbers are further finalized.
!Fire_
Variance
Projected v Amended
Amended Budget Projected Budget %Over/(Under)
Expenditures $ 62,844,000 $ 65,558,000 $ 2,714,000 4.3%
Emergency Management — This account is preliminarily estimated to be above the
amended budget by approximately $347,000. This is primarily due to increases in
professional services resulting from augmentation of the E-911 call center in the
Department's Public Safety Communications Unit (PSCU), as well as increased overtime
usage for training of call takers and dispatchers driven by filling positions that have been
vacant for an extended period of time. The budget also includes an allowance for
expenditures that may post as the year-end numbers are further finalized.
Emergency Manage ment
Variance
Projected v Amended
Amended Budget Projected Budget % Over/(Under)
Expenditures $ 9,218,000 $ 9,565,000 $ 347,000 3.8%
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
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Sixth Amendment to the FY 2015/16 General Fund, Enterprise, Internal Service and Special Revenue Funds Budgets
Page 3
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
• Residential Housing
• Normandy Shores
• Transportation Fund
All special revenue funds are projected to be at or under the amended budget, except for the
Normandy Shores budget, which is projected to be over budget by $13,000, primarily due to
repairs and maintenance.
Special Revenue Fund Above/(Below)
Amended Budget
Normandy Shores $13,000
CONCLUSION
The resolution amending FY 2015/16 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/CGR
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Sixth Amendment to the FY 2015/16 General Fund, Enterprise, Internal Service and Special Revenue Funds Budgets
Page 4 .
SCHEDULE A
GENERAL FUND FY 2015/16 6th Budget FY 2015/16
Amended Budget Amendment ' Revised Budget
REVENUES
Operating Revenues
Ad Valorem Taxes $ 140,446,000 $ 140,446,000
Ad Valorem Taxes-S Pte Costs $ - $ -
Ad Valorem Cap.Renewal&Replacement $ 2,716,000 $ 2,716,000
Ad Valorem Taxes-Normandy Shores $ 147,000 $ 147,000
Other Taxes $ 23,940,000 S 23,940,000
Licenses and Permits $ 29,558,000 $ 29,558,000
Intergovernmental $ 11,037,000 $ 11,037,000
Charges for Services $ 12,046,000 $ 12,046,000
Fines&Forfeits $ 2,157,000 $ 2,157,000
Rents and Leases $ 6,384,000 $ 6,384,000
Miscellaneous $ 12,588,000 $ 12,588,000
Resort Tax Contribution $ 36,609,000 $ 36,609,000
Other $ 22,926,000 $ 22,926,000
Fund Balance/Retained Earnings $ 5,857,000 $ 5,857,000
Total General Fund $ 306,411,000 $ - $ 306,411,000
FY 2015/16 6th Budget FY 2015/16
Amended Budget Amendment Revised Budget
APPROPRIATIONS
Department
Mayor and Commission $ 2,199,000 $ 2,199,000
City Manager $ 3,809,000 $ 3,809,000
Communications $ 1,748,000 $ 1,748,000
Budget&Performance Improvement $ 2,435,000 $ 2,435,000
Org Dev&Performance Initiative $ 603,000 $ 603,000
Finance $ 5,435,000 $ 5,435,000
Procurement $ 2,114,000 $ 2,114,000
Human Resources/Labor Relations $ 2,721,000 $ 2,721,000
City Clerk $ 1,455,000 $ 1,455,000
City Attorney $ 5,282,000 $ 5,282,000
Housing&Comm.Development $ 2,674,000 $ 2,674,000
Building $ 14,643,000 $ 14,643,000
Code Compliance $ 6,118,000 $ 6,118,000
Planning $ 4,274,000 $ 4,274,000
Tourism,Culture,and Econ.Development $ 3,936,000 $ 3,936,000
Parks&Recreation $ 30,812,000 $ (800,000) $ 30,012,000
Public Works $ 14,143,000 $ (800,000) $ 13,343,000
Capital Improvement Projects $ 4,945,000 $ 4,945,000
Police $ 99,989,000 $ 311,000 $ 100,300,000
Fire 5 62,844,000 $ 2,714,000 $ 65,558,000
Emergency Management $ 9,218,000 $ 347,000 $ 9,565,000
Citywide Accounts-Other $ 12,261,000 $ (1,772,000) $ 10,489,000
Citywide Accounts-Operating Contingency $ 2,093,000 $ 2,093,000
Citywide Accounts-Normandy Shores $ 226,000 $ 226,000
Subtotal General Fund $ 295,977,000 $ - $ 295,977,000
TRANSFERS
Capital Renewal&Replacement $ 2,716,000 $ 2,716,000
Capital investement Upkeep Account $ 315,000 $ 315,000
Info&Comm Technology Fund $ 395,000 $ 395,000
Pay-As-You-Go Capital Fund $ 2,400,000 $ 2,400,000
Capital Reserve Fund $ 2,000,000 $ 2,000,000
Reserve-Public Safety Radio System $ 500,000 $ 500,000
Building Reserve $ 2,108,000 $ 2,108,000
Subtotal Transfers $ 10,434,000 $ - $ 10,434,000
Total General Fund $ 306,411,000 $ - $ 306,411,000
Page 7 of 28
Sixth Amendment to the FY 2015/16 General Fund, Enterprise, Internal Service and Special Revenue Funds Budgets
Page 5
ENTERPRISE FUNDS FY 2015/16 6th Budget FY 2015/16
Amended Budget Amendment Revised Budget
REVENUE/APPROPRIATIONS
Convention Center $ 10,737,000 $ 10,737,000
Parking $ 79,452,000 $ 79,452,000
Sanitation $ 21,177,000 $ 21,177,000
Sewer Operations $ 48,069,000 $ 48,069,000
Stormwater Operations $ 23,457,000 $ 23,457,000
Water Operations $ 35,017,000 $ 35,017,000
Total Enterprise Funds $ 217,909,000 $ - $ 217,909,000
FY 2015/16 6th Budget FY 2015/16
INTERNAL SERVICE FUNDS Amended Budget Amendment Revised Budget
REVENUE/APPROPRIATIONS
Central Services $ 967,000 $ 967,000
Fleet Management $ 10,470,000 $ 10,470,000
Information Technology $ 16,277,000 $ 16,277,000
Property Management $ 9,557,000 $ 9,557,000
Risk Management $ 15,699,000 $ 15,699,000
Medical and Dental Insurance $ 28,961,000 $ 28,961,000
Total Internal Service Funds $ 81,931,000 $ - $ 81,931,000
SPECIAL REVENUE FUNDS FY 2015/16 6th Budget FY 2015/16
Amended Budget Amendment Revised Budget
REVENUE/APPROPRIATIONS
Resort Tax $ 79,934,000 $ 79,934,000
Transportation $ 9,812,000 $ 9,812,000
People's Transportation Plan Fund $ 3,990,000 $ 3,990,000
7th Street Garage $ 2,795,000 $ 2,795,000
5th&Alton Garage $ 812,000 $ 812,000
Art In Public Places $ 340,000 $ 340,000
Tourism and Hospitality Scholarship Prgm $ 174,000 $ 174,000
Information and Communitation Tech Fund $ 395,000 $ 395,000
Education Compact $ 107,000 $ 107,000
Green/Sustainability Funds $ 399,000 $ 399,000
Residential Housing $ 773,000 $ 773,000
Red Light Camera Fund $ 1,416,000 $ 1,416,000
E-911 Fund $ 398,000 $ 398,000
Cultural Arts Council $ 1,478,000 $ 1,478,000
Normandy Shores $ 226,000 $ 13,000 $ 239,000
Tree Preservation $ 111,674 $ 111,674
Police Confiscation Trust-Federal $ 454,000 $ 454,000
Police Confiscation Trust-State $ 532,000 $ 532,000
Police Special Revenue $ 75,000 $ 75,000
Police Training $ 41,000 $ 41,000
Police Crash Report Sales $ 30,000 $ 30,000
Waste Haulers Add Sery&Public Benefit $ 105,000 $ 105,000
Total Special Revenue Funds $ 104,397,674 $ 13,000 $ 104,410,674
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