2002-25006 Reso
RESOLUTION NO. 2002-25006
A RESOLUTION OF THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH,
FLORIDA, ADOPTING FISCAL YEAR 2002-03
BUDGETS FOR SPECIAL REVENUE FUNDS FOR
RESORT TAX; PARKS AND RECREATION; LOG
CABIN TRAINING CENTER OPERATIONS;
HOMELESS STREET CLEANING PROGRAM; AND
THE FESTIVAL OF THE ARTS.
WHEREAS, expenses related to tourism, monitoring and auditing
payment and receipt of Resort Taxes to the City will be paid by the Resort Tax
Fund; and
WHEREAS, certain recreational programs and activities not funded
in the City's general operating budget will be funded through various self-supporting
user fee programs; and
WHEREAS, support is received from the Florida Department of
Children and Families and private contracts to fund the operations at the Log Cabin
Training Center for developmentally disabled clients; and
WHEREAS, a homeless initiative to provide for a job self-sufficiency
program has been established; and
WHEREAS, the annual Festival of the Arts event will be funded
through various entry fees, donations, and grants.
NOW, THEREFORE, BE IT DULY RESOLVED BY THEMA YOR AND
CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the Mayor
and City Commission hereby adopts the FY 2002-03 budgets for Special revenue
funds as listed below:
SPECIAL REVENUEI
APPROPRIATIONS
FUNDI
DEPT
FY 2002-03
BUDGET
RESORT TAX
Resort Tax Fund
160Various
$29,359,392
SPECIAL REVENUEI
APPROPRIA TIONS
RECREATION
Playgrounds
Ice Skating Instructions
Youth Center Classes
Gymnastics
Youth Center Operations
Summer Camp - Youth
Skate/Shoe Rental
Cultural Affairs
Acorns Civic Theatre
NS/M.M. Swett Social Club
Recreation Classes
Adult Athletics
South Pointe Park
21st Street Community Center
Special Events
Total Fund 610
FUNDI
DEPT
FY 2002-03
BUDGET
610.6400
610.6430
610.6431
610.6432
610.6433
610.6434
610.6435
610.6440
610.6441
610.6451
610.6453
610.6454
610.6491
610.6492
610.6499
$225,000
130,000
80,000
25,000
50,000
85,000
120,000
40,000
20,000
8,000
40,000
110,000
75,000
175,000
1.000
$1,184,000
LOG CABIN TRAINING CENTER
Developmental Training Prgm (DTP)
& Supported Employment Prgm 114.0982
Supported Independent Living (SIL) 114.0984
Private Contracts 114.6410
Total Fund 114
$331,451
24,457
29.864
$385,772
HOMELESS STREET CLEANING PROGRAM
Operations 199.6521
FESTIVAL OF THE ARTS
Festival of the Arts
Total All Funds
$ 50,000
173.6420
$142,000
PASSED AND ADOPTED this 26th day of September 2002.
~SrBp~
CITY CLERK
FORM &
.. FOR E)CECUTIQN
Ff J-rJ.. rj')./'
DatI
CITY OF MIAMI BEACH
COMMISSION ITEM SUMMARY
m
Condensed Title:
A Resolution adopting Fiscal Year 2002-03 budgets for Special Revenue funds for
Resort Tax; Parks and Recreation; Log Cabin Training Center Operations; Homeless
Street Cleaning Program; and Festival of the Arts.
Issue:
Should the Commission adopt Fiscal Year 2002-03 budgets for Special Revenue funds
for Resort Tax; Parks and Recreation; Log Cabin Training Center Operations; Homeless
Street Cleaning Program; and Festival of the Arts?
Item Summary/Recommendation:
The Administration recommends adopting the Fiscal Year 2002-03 budgets for Special
Revenue funds for Resort Tax; Parks and Recreation; Log Cabin Training Center
Operations; Homeless Street Cleaning Program; and Festival of the Arts.
Advisory Board Recommendation:
I
Financial Information:
Finance Dept.
$ 29,359,392
1,184,000
385,772
50,000
142,000
$31,121,164
Resort Tax
Parks & Recreation
Log Cabin Training Center
Homeless Street Cleaning Prgm
Festival of the Arts Program
Source of
Funds:
D
City Clerk's Office Legislative Tracking:
I Jose Cruz
Sign-offs:
Department 'Director
AGENDA ITEM
DATE
R7L
'1-J..6-o2-
CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
www.ci.miami-beach.f1.us
COMMISSION MEMORANDUM
From:
Mayor David Dermer and Date: September 26, 2002
Members of the City Commission
Jorge M. Gonzalez ~ _, A~
City Manager 0 - - 0
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, ADOPTING FISCAL YEAR
2002-03 BUDGETS FOR SPECIAL REVENUE FUNDS FOR
RESORT TAX; PARKS AND RECREATION; LOG CABIN
TRAINING CENTER OPERATIONS; HOMELESS STREET
CLEANING PROGRAM; AND FESTIVAL OF THE ARTS.
To:
Subject:
ADMINISTRATION RECOMMENDATION
Adopt the Resolution.
ANALYSIS
The City currently offers certain programs and activities not supported through the
general operating budget, but by outside agency grants, self-supporting user fee
programs and private donations. Funding from these sources will be utilized as
follows:
Resort Tax - $29,359,392
This fund accounts for the collection of the special tax levied citywide on food,
beverage and room rents used to support tourism related activities. This
function, which operated under the direction of the Finance Department and the
Office of Internal Audit, is responsible for ensuring that hotels, restaurants, bars
and other establishments which serve food and beverages for consumption on
its premises, comply with Article V of the City Code as it related to the reporting,
and collection of resort taxes to the City.
An allocation for "operations" provides for all collection and audit expenses
associated with administering the Resort Tax function and are charged directly
to this Special revenue Fund. Included in this allocation is funding for seven (7)
positions and associated operating support totaling $925,528. Please see
Attachment "A" for the revenue and expenditure budget.
FY 2002/03 - Special Revenue Budgets
September 26, 2002
Page 2
The allocation to the General Fund for Fiscal Year 2002-2003 of approximately
$16.3 million pays for tourist related services and costs provided or managed by
General Fund Departments. This funding supports approximately $13.1 million
of public safety programs including our beach patrol, police services on Lincoln
Road, Ocean Drive/Lummus Park, Collins Avenue, Washington Avenue, ATV
officers, Boardwalk security, special traffic enforcement and special event
staffing; and fire rescue units in tourist and visitor areas as well as special event
support services. Approximately $2.7 is used to provide enhanced cleaning,
landscape and other maintenance in the Lincoln Road, Ocean Drive/Lummus
Park, Collins Avenue, Washington Avenue as well as for tourist and visitor areas
in Middle and North Beach. This funding also supports code compliance
services to respond to evening entertainment areas and for special events. An
additional $500,000 provides for a portion of the operational costs of the Arts
Culture and Entertainment Department, and a contribution to the Cultural Arts
Council beyond their annual interest allocation from the investment of City funds.
The Fiscal Year 2002-2003 budget also includes a cumulative incentive payment
of $292,785 for the GMCVB in accordance with the provisions of their contract
with the City, and an allocation of $414,000 for special events such as the fourth
of July, the annual Festival of the Arts and protocol materials and expenses.
Recreation - $1,184,000
Recreational programs and activities funded through special revenues and self-
supporting user fees are listed below:
PROGRAM/ACTIVITY
Playgrounds
Ice Skating Instructions
Youth Center Classes
Gymnastics
Youth Center Operations
Summer Camp - Youth
Skate/Shoe Rental
Cultural Affairs
Acorns Civic Theatre
NS/M.M. Swett Social Club
Recreation Classes
Adult Athletics
South Pointe Park
ACCOUNT
610.6400
610.6430
610.6431
610.6432
610.6433
610.6434
610.6435
610.6440
610.6441
610.6451
610.6453
610.6454
610.6491
AMOUNT
$225,000
130,000
80,000
25,000
50,000
85,000
120,000
40,000
20,000
8,000
40,000
110,000
75,000
FY 2002/03 - Special Revenue Budgets
September 26, 2002
Page 3
21 st Street Community Center
Special Events
610.6492
610.6499
175,000
1.000
$1,184,000
Total
Log Cabin Training Center - $385,772
Proceeds from the Florida Department of Children and Families (CF)
Developmental Training Program (DTP) and Supported Employment Program
(SE) in the amount of $331,451 fund salaries, fringe benefits, and operating
($250,190 and operations ($81,261). Also, CF's Supported Independent living
Program (SIL) in the amount of $24,457 fund operations. Private contract
proceeds in the amount of $29,864 support the operations of the Log Cabin
Training Center for developmentally disabled clients. In addition, the Log Cabin
Training Center receives funding from the City's General Fund ($91,609).
PROGRAM/ACTIVITY
ACCOUNT
AMOUNT
Developmental Training Program (OTP)
& Supported Employment Program
Supported Independent Living (SIL)
Private Contracts
114.0982
114.0984
114.6410
$331,451
24,457
29.864
$385,772
Total
Homeless Street Cleaning Program - $50,000
An allocation from Resort Tax will provide year eight for the Jewish Vocational
Services Job/Self-Sufficiency Program for street cleaning services.
Festival of the Arts - $142,000
The Festival of the Arts is funded by entry fees, donations and grants. The
North Beach Development Corporation (NBDC) will take oversight responsibility
for this festival during FY 2002-03, coordinating with the Arts, Culture and
Entertainment Department who has operated this event annually in prior years.
The budget provides funding for the following line items:
FY 2002/03 - Special Revenue Budgets
September 26,2002
Page 4
Revenues
Artists/Other Fees
Food Vendors
Miami-Dade County CAC Grant
Miami Beach CAC Grant
Miami-Dade TDC Grant
Merchandising
Sponsors
Resort Tax
NBDC Quality of Life
Total Revenues
Amount
$28,000
8,500
3,500
3,000
6,500
7,000
8,500
32,000
45.000
$142,000
EXDenditures
City Services
Professional Services
Production Rentals
Printing
Advertising
Office supplies
Other Operating
Taxes/Licenses
Total Expenditures
$ 20,000
31,000
8,500
15,500
48,000
6,000
9,000
4.000
$142,000
CONCLUSION
The attached Resolution adopting funding for FY 2002-03 budgets from these sources
is vital to the continuation of these projects and activities provided by the City.
JMG:PDW:JC
Attachment
"A"
CITY OF MIAMI BEACH, FLORIDA
RESORT TAX FUND BUDGET - FISCAL 2003
2% 1% Total
Revenues:
Resort Tax $19,200,000 $3,800,000 $23,000,000
Special Assessment-Line Rd/N Shore Projects 1,661,892 1,661,892
Repayment of RDA loan 4,600,000 4,600,000
Interest Income 90,000 90,000
Registration Fees 7,500 7,500
Total Revenue 25,559,392 3,800,000 29,359,392
Expenditures'
Personnel Costs'
Salaries & Wages 156,044 156,044
Health, Life & Dental Insurance 6,721 6,721
Pension Contribtuitions & Other Benefits 10,498 10,498
Total Personnel Costs 173,263 0 173,263
Operating Costs:
Professional Services 70,000 70,000
Internal AudiUResort Tax Auditors' Expenditures 575,044 575,044
Telephone 50 50
Administrative Fees 25,000 25,000
Rent-Building & Equipment 4,500 4,500
Printing 100 100
Office Supplies 1,000 1,000
Other Operating Expenditures 1,000 1,000
Dues & Memberships 40 40
Local Mileage 50 50
Training 4,000 4,000
Internal Service - Central Service 6,000 6,000
Internal Service - Property Maintenance 3,496 3,496
Internal Service - Communications 12,485 12,485
Internal Service - Self Insurance 15,933 15,933
Internal Service - Computers 30,828 30,828
Internal Service - Prop. Maintenance/Electrical 2,739 2,739
Total Operating Costs 752,265 0 752,265
Total Operating Expenditures 925,528 0 925,528
Other Uses'
Contribution to VCA 921,600 921,600
Contribution to Bureau 5,292,785 5,292,785
Excise Tax Bonds 302,616 302,616
Other Designated Expenditures 414,000 1,900,000 2,314,000
Debt Service:
North Shore 711,450 711,450
Gulf Breeze 672,963 672,963
TI F Bonds 1,900,000 1,900,000
General Fund Contributions 16,318,450 16,318,450
Total Other Uses 24,633,864 3,800,000 28,433,864
Net 0 0 0
Explanation of Other Designated Expenditures'
Special Districts
North Beach Services
Middle Beach Services
Monuments
July 4th Celebration
Festival of the Arts
Ziff Museum
South Beach & Greater Miami Hispanic Chamber
Latin Chamber of Commerce
Homeless Programs
Other
24,000
20,000
32,000
60,000
25,000
25,000
100,000
128,000
414,000
633,333
633,333
633,333
1,900,000
633,333
633,333
633,333
24,000
20,000
32,000
60,000
25,000
25,000
100,000
128,000
2,314,000