2003-25146 ResoRESOLUTION NO. 2003-25146
A RESOLUTION OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING THE
FIRST AMENDMENT TO THE GENERAL, ENTERPRISE,
AND INTERNAL SERVICE FUNDS FISCAL YEAR (FY)
2002/2003 BUDGETS TO APPROPRIATE PRIOR YEAR
ENCUMBRANCES.
WHEREAS, municipal budgeting practices require reappropriation of
prior year (FY 2002/2003) outstanding encumbrances; and
WHEREAS, the Administration has performed a detailed review to
determine if an increase in departmental appropriation is required to
compensate for prior year encumbrances; and
WHEREAS, a determination has been made that functions within the
General Fund totaling $1,932,362, the Enterprise Funds totaling $826,154
and the Internal Service Funds totaling $2,595,808, require increases in their
respective appropriations to cover prior year encumbrances carried forward
in FY 2002/2003 that were reserved in the Designated Fund
Balance/Retained Earnings; and
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR
AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that
the first amendment to the Fiscal Year 2002/2003 General, Enterprise, and
Internal Service Funds budgets is adopted as follows:
GENERAL FUND
OPERATING REVENUES
Ad Valorem Taxes
Ad Valorem Taxes-RDA So Pointe
Ad Valorem Taxes-RDA City Center
Ad valorem Taxes-Normandy shore
Other Taxes
Licenses & Permits
Intergovernmental
Charges for Services
Fines & Forfeits
Interest
Rents & Leases
Miscellaneous
Other -Resort Tax Contribution
Other - Non-Operating Revenues
Fund Balance
Subtotal
DEBT SERVICE
Ad Valorem Taxes
Subtotal
Total Revenues
APPROPRIATIONS
DepartmentJFunctlon
Mayor & Commission
City Manager
Media Relations
City Clerk
Finance
Management & Budget
Human Resources
internal Audit
Procurement
Grants Management
City Attorney
Economic Development
Building
Planning
Arts, Culture & Entertainment
Bass Museum
Neighborhood Service
Parks & Recreation
Public Works
Capital Improvement Program
Fire
Police
Citywide Accounts
Citywide Accts-RDA So Pointe
FY 200212003
Adopted Budget
$ 61,050,914
5,948,507
7,380,783
78,000
19,464,517
9,636,980
11,424,000
4,749,650
1,573,000
4,662,500
1,964,582
6,228,625
16,318,450
6,839,896
0
$ 157,320,404
$ 10,424,846
$ 10,424,846
$ 167,745,250
$ 1,084,947
1,714,296
254,770
1,249,064
3,247,214
579,521
1,708,121
379,368
733,902
150,685
2,969,646
1,118,268
4,255,249
2,255,752
519,046
1,114,049
3,008,413
21,752,477
5,457,520
2,160,358
27,048,464
53,789,261
6,456,946
5,948,507
Increase/
(Decrease)
1,932,362
$ 1,932,362
$ 0
$ 0
$ 1,932,362
4,398
11,304
6,499
119,922
102,055
10,585
6,032
585
3,611
400
11,263
1,870
12,456
50,627
736
40,436
2,951
908,552
121,363
35,785
85,859
58,658
336,415
FY 2002~2003
Amended Budget
$ 61,050,914
5,948,507
7,380,783
78,000
19,464,517
9,636,980
11,424,000
4,749,650
1,573,000
4,662,500
1,964,582
6,228,625
16,318,450
6,839,896
1,932,362
$ 159,252,766
$ 10,424,846
$ 10,424,846
$ 169,677,612
$ 1,089,345
1,725,600
261,269
1,368,986
3,349,269
590,106
1,714,153
379,953
737,513
151,085
2,980,909
1,120,138
4,267,705
2,306,379
519,782
1,154,485
3,011,364
22,661,029
5,578,883
2,196,143
27,134,323
53,847,919
6,793,361
5,948,507
Citywide Accts-RDA City Center
Operating Contingency
Subtotal
DEBT SERVICE
Debt Service
Subtotal
Total General Fund
ENTERPRISE FUNDS
APPROPRIATIONS
Convention Center
Parking
Sanitation
Sewer Operations
Stormwater
Water Operations
Total Enterprise Funds
7,380,783
983,777
$ 157,320,404 $ 1,932,362
$ 10,424,846 $ 0
$ 10,424,846 $ 0
$ 167,745,250 $ 1,932,362
$ 13,422,716 $ 0
19,586,828 66,049
6,639,049 225,453
28,271,930 94,757
7,220,000 221,699
19,329,810 218,196
$ 94,470,333 $ 826,154
INTERNAL SREVICE FUNDS
APPROPRIATIONS
Central Services $ 733,834
Information Technology 10,502,542
Fleet Management 5,448,031
Property Management 6,735,213
Risk Management 14,010,148
Total Internal Service Funds
TOTAL ALL FUNDS
39,552
1,129,035
832,556
521,196
73,469
$ 37,429,768 $ 2,595,808
$ 299,645,351 $ 5,354,324
7,380,783
983,777
$ 159,252,766
$ 10,424,846
$ 10,424,846
$ 169,677,612
13,422,716
19,652,877
6,864,502
28,366,687
7,441,699
19,548,006
$ 95,296,487
PASSED and ADOPTED this 19th day of March, 2003/
A~'/EST:
CITY CLERK
773,386
11,631,577
6,280,587
7,256,409
14,083,617
$ 40,025,576
$ 304,999,675
MAYOR
FUNDING~O;/AL:
MANAGEMEII'~ND BUDGET
FORM
& FOR EXECU31ON
CITY OF MIAMI BEACH
COMMISSION ITEM SUMMARY
Condensed Title:
Adopt the first amendment to the General, Enterprise, and Internal Service Funds Fiscal Year (FY)
2002/2003 Budgets to appropriate prior year encumbrances.
Issue:
Whether to adopt the amendment?
Item Summary/Recommendation:
lAdopt the resolution to amend the General, Enterprise, and Internal Service Funds budgets.
Advisory Board Recommendation:
N/A
Financial Information:
Amount to be expended:
Source of Amount ~ Account Approved
Funds: I $1,932,362 General Fund - Fund Balance
Reserve for encumbrances.
) 2 $ 826,154 Enterprise Funds - Retained
Earnings.
3 $ 2,595,808 Internal Service Funds - Retained
Earnings.
Final ice Dept. Total $ 5,354,324
Si~n-Offs:
IDepa~ent Directot
AGENDA ITEM C 7~T.-
DATE **~-//'~*'~'~
CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
www.ci.miami~beach.fl.us
COMMISSION MEMORANDUM
To:
From:
Subject:
Mayor David Dermer and Date: Mamh 19, 2003
Members of the City Commission
Jorge M. Gonzalez ~
City Manager
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, ADOPTING THE FIRST AMENDMENT TO
THE GENERAL, ENTERPRISE, AND INTERNAL SERVICE FUNDS
FISCAL YEAR (FY) 2002/2003 BUDGETS TO APPROPRIATE PRIOR
YEAR ENCUMBRANCES.
ADMINISTRATION RECOMMENDATION
Adopt the Resolution.
ANALYSIS
The first amendment to the General, Enterprise, and Internal Service Funds FY 2002~2003
budgets, appropriates funds to cover prior year encumbrances.
A detailed review was performed to identify all outstanding prior year (PY) encumbrances
that will require a carry forward of their funding from FY 2001/2002 to FY 2002/2003. This
is required because certain services and capital items were purchased during FY
200112002 with FY 2001/2002 budgeted funds and were paid for during FY 2002/2003.
We have identified PY encumbrances within the General Fund totaling $1,932,362,
Enterprise Funds totaling $826,154, and Internal Service Funds totaling $2,595,808, which
require a budget amendment. The source of funding for encumbrances within the General,
Enterprise and Internal Service Funds has already been recognized as a reservation of
Fund Balance/Retained Earnings and does not constitute additional expenditures or
liabilities.
Fiscal Year 2002/2003 First Budget Amendment
March 19, 2003
Page 2
Details of the PY Encumbrances amendment follows:
Department
Reappropriation of
PY Encumbrances
Purpose
GENERAL FUND
Mayor & Commission $
City Manager
Media Relations
City Clerk
Finance
Mgmt. & Budget
Human Resources
Internal Audit
Procurement
Grants Management
City Attorney
Econ. Development
Building
Planning
Arts, Culture & Ent.
Bass Museum
Neighborhood Svcs
Parks & Recreation
Public Works
Capital Improv Prgm
Fire
Police
Citywide Accounts
Total
General Fund $
4,398
11,304
6,499
119,922
102,055
10,585
6,032
585
3,611
400
11,263
1,870
12,456
50,627
736
40,436
2,951
908,552
121,363
35,785
85,859
58,658
336,415
1,932,362
Professional Services, Operating Expenses
Operating Expenses
Operating Expenses
Professional Svces, Operating Expenses, Capital
Professional Services, Capital
Operating Expenses, Capital
Professional Services, Operating Expenses
Operating Expenses
Operating Expenses, Capital
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses, Capital
Professional Svces, Operating Expenses, Capital
Operating Expenses
Professional Svces, Operating Expenses, Capital
Operating Expenses
Professional Svces, Operating Expenses, Capital
Professional Svces, Operating Expenses, Capital
Professional Svces, Capital
Operating Expenses, Capital
Operating Expenses
Operating Expenses, Capital
ENTERPRISE FUNDS
Parking
Sanitation
Sewer Operations
Stormwater
Water Operations
Total
Enterprise Funds
$ 66,049
225,453
94,757
221,699
218,196
$ 826,154
Professional Svces, Operating Expenses, Capital
Professional Svces, Operating Expenses, Capital
Operating Expenses, Capital
Capital
Professional Svces, Operating Expenses, Capital
Fiscal Year 2002~2003 First Budget Amendment
March 19, 2003
Page 3
INTERNAL SERVICE FUNDS
Central Services
Information Tech
Fleet Management
Property Mgmt
Risk Management
Total Internal
Service Funds
$ 39,552
1,129,035
832,556
521,196
73,469
$ 2,595,808
Operating Expenses
Capital
Capital
Operating Expenses, Capital
Operating Expenses
The attached Resolution will allow the first amendment to departmental appropriations
within the General, Enterprise, and Internal Service Funds 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.
The Administration recommends t hat t he Mayor a nd City Commission adopt the first
amendment to the FY 2002/2003 Budget.
JMG:PDW:JC