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636-2018 RDA RESOLUTION NO. 636-2018 A RESOLUTION OF THE CHAIRPERSON AND MEMBERS OF THE MIAMI BEACH REDEVELOPMENT AGENCY ADOPTING THE FINAL OPERATING BUDGETS FOR THE CITY CENTER REDEVELOPMENT AREA, THE ANCHOR SHOPS AND PARKING GARAGE, AND THE PENNSYLVANIA AVENUE SHOPS AND PARKING GARAGE FOR FISCAL YEAR 2018/19. WHEREAS, the City Center Redevelopment Area Budget has been prepared to coincide with the overall City budget process; and WHEREAS, the City Center Redevelopment Area Budget reflects anticipated construction project costs in addition to operating and debt service costs for Fiscal Year 2018/19; and WHEREAS, the budgets for the Anchor Shops and Garage and the Pennsylvania Avenue Shops and Garage have been included as separate schedules to the City Center Redevelopment Area Budget, reflecting projected revenues and operating expenditures for Fiscal Year 2018/19; and WHEREAS, commencing Fiscal Year 2015/16, the Third Amendment to the Interlocal Agreement between Miami-Dade County and the City of Miami Beach dated January 20, 2015 stipulates that the use of tax increment revenues to fund the Miami Beach Redevelopment Agency's expenses for administration, community policing, and capital projects maintenance shall not exceed the prior fiscal year's distribution for such expenses, adjusted by the lesser of the Miami Urban Area CPI or 3% annually to be calculated using the Miami Fort Lauderdale All Urban Consumers CPI from July to June for the prior year; and WHEREAS, the Fourth Amendment to the Interlocal Agreement between Miami-Dade County and the City of Miami Beach dated July 3, 2018 1) provides an annual subsidy to the Miami Beach Convention Center to be repaid from Convention Development Tax (CDT) funds, if available, starting in 2026; 2) provides for $20.0 million to be transferred to the RDA Capital Fund for the Lincoln Road project; 3) distributes to both the County and the City, beginning in FY 2017/18, and continuing through FY 2022/23, an annual reimbursement based on each entity's proportionate share of expenditures for administration, community policing, and capital projects maintenance; 4) requires that both the County and the City set aside $1.5 million of the annual reimbursement for beach re-nourishment that could be utilized to leverage State or Federal funding for beach re-nourishment projects; and 5) utilizes any excess revenues, after the foregoing distributions, for the early prepayment of debt, as originally stipulated in the Third Amendment to the Interlocal Agreement; and WHEREAS, the Executive Director of the Miami Beach Redevelopment Agency recommends approval of the Fiscal Year 2018/19 operating budgets for the City Center Redevelopment Area, the Anchor Shops and Garage, and the Pennsylvania Avenue Shops and Garage, as outlined in the attached Exhibit"A." NOW, THEREFORE, BE IT DULY RESOLVED BY THE CHAIRPERSON AND MEMBERS OF THE MIAMI BEACH REDEVELOPMENT AGENCY, that the Chairperson and Members hereby adopt the final operating budgets for the City Center Redevelopment Area, the Anchor Shops and Garage, and the Pennsylvania Avenue Shops and Parking Garage for Fiscal Year 2018/19 as listed below and outlined in the attached Exhibit"A." City Center Redevelopment Area $85,795,000 Anchor Garage Parking Operations 4,711,000 Anchor Garage Retail Operations 1,520,000 Pennsylvania Avenue Garage Parking Operations 982,000 Pennsylvania Avenue Garage Retail Operations 461,000 PASSED AND ADOPTED this 26th day of September, 2018. ATTEST: IIIIII an Gelber, Chairpe Q rpe %tir% % l ��1�� `4iyr APPROVED AS TO 3�Y':"1.'..g .1 is,� F& FOORM &EXECU IONS �l�d- ,s , � x1_ q Zai/k * ' INCORP ORATED:• * -4 CIS=NAttO Dote ,rLI-I 26 S' EXHIBIT A Miami Beach Redevelopment Agency City Center Redevelopment Area Adopted FY 2018/19 Operating Budget 2016 2017 2018 2019 2019 to 2018 Actual Actual Adopted Adopted Variance Revenues and Other Sources of Income Tax Increment-City 24,564503 28,855,233 29,411,000 31,025,000 1,614000 Proj Adjustment to City Increment (1451,209] (1422,849) (1,9134001 (1,726,000) 187400 Tax Increment-County 20,079,885 23,587478 23,986000 25,253400 1,267,000 Proj Adjustment to County Increment 11,164,1301 (1,387457) (1563,000) (1,411,000) 152,000 1/2 Mill Children's Trust Contribution 2,146798 2,511486 2,570,000 0 (2,570,000) Interest Income 126,980 238,984 150,000 360000 210,000 Fund Balance Retained Earnings 0 0 0 32,294,000 32,294,000 Other Income/Adjustments: 4,413 0 0 0 0 TOTAL REVENUES 44,307,241 52,082,075 52,641,000 85,795,000 33,154,000 Admin/Operating Expenditures Management fee 981,996 984,000 390,000 422,000 32,000 Office supplies&equipment 0 0 0 0 0 Other Operating 0 0 0 0 0 Dues&subscriptions 175 0 0 0 0 Audit fees 34477 19,500 23,000 23,000 0 Professional&related Fees 0 377 0 0 0 Repairs and Maintenance 52400 15,171 151,000 139,000 (12,000) Internal Services 98,499 60,921 154,000 155,000 1,000 Total Admin/Operating Expenditures 1,166,747 1,079,969 718,000 739,000 21,000 Project Expenditures Community Policing: Police 4,239,564 4,330794 4,581,000 4,531,000 (50,000) Code Compliance 194,215 195,286 201,000 216,000 15,000 Capital Projects Maintenance: 0 0 0 0 0 Property Mgmt 1,467,541 1,178,501 1,553,000 1471,000 118,000 Sanitation 3,339,000 3,803,855 3,914,000 4,241,000 327,000 Greenspace 615,413 585,263 828,000 826,000 (2,000) Parks Maintenance 282,458 375,991 499400 438,000 (61,000) Total Project Expenditures 10,138,191 10,469,690 11,576,000 11,923,000 347,000 Reserves,Debt Service and Other Obligations Debt Service Cost 27,067,937 21,666,333 21,676,000 21,683,000 7,000 City Debt Service-Lincoln Rd Project 516,000 0 0 0 0 City Debt Service-Bass Museum 806,000 0 0 0 0 Reserve for Couny Admin Fee 283,736 332,994 337,000 358,000 21,000 Reserve for CMB Contribution 346699 405 986 414,000 440,000 26,000 Reserve for Children's Trust Contribution 2,146,798 2,511,086 2,570,000 0 (2,570,000) Reserve For County Reimbursement: Transfer to County Reimbursement 0 0 0 4,022 000 4,022,000 Transfer to County Beach Renourishment Fund 0 0 0 1,500,000 1,500,000 Reserve for City Reimbursement: Transfer to General Fund 0 0 0 4,400,000 4,400000 Transfer to PAYGO Capital Fund 0 0 0 872,000 872,000 Transfer to Beach Renourishment Fund 0 0 0 1,500,000 1,500,000 Transfer for RDA Capital Fund 0 0 0 20000,000 20.000000 Transfer to Convention Center 0 0 1,000,000 1,750,000 750,000 Setaside For Debt Payoff 1,835,132 15,616,017 14,350,000 16,608,000 2,258,000 Total Reserves,Debt Service&Other Obligations 33,002,302 40,532,417 40,347,000 73,133,000 32,786,000 TOTAL EXPENDITURES AND OBUGATIONS 44,307,241 52,082,075 52,641,000 85,795,000 33,154,000 SURPLUS/(GAP) 0 0 0 0 0 EXHIBIT A Adopted FY 2018/19 Anchor Shops and Anchor Garage Operating Budget Anchor Parking Garage 2016 2017 2018 2019 2019 to 2018 Revenues: Actual Actual Adopted Adopted Variance Valet Parking 215493 429544 387,000 400,000 13,000 Monthly Permits 430,110 555461 538900 572,000 34900 Attended Parking 2,893965 2353,113 2,892,000 3,586,000 694,000 Interest Income 47,721 84,487 72,000 152,000 80,000 Misc./Other 29598 1,320 17,000 1,000 (15000) Fund Balance-Retained Earnings 0 0 0 0 0 TOTAL REVENUES 3,617,088 3,923,925 3,906,000 4,711,000 805,000 Operating Expenditures: Salaries 8 Benefits 0 0 0 0 0 Operating Expenditures 2,808,944 3,217,797 3,297900 3,418,000 121,000 Transfer Out to WA(Penn Garage) 107,000 87900 110,000 18,000 (92,000) Internal Services 176,918 159,036 351900 308,000 (43,000) Capital 0 0 53000 0 (58,000) Contingency/Reserve 0 0 90,000 967,000 877,000 TOTAL EXPENDITURES 3,092,861 3,463,833 3,906,000 4,711,000 805,000 Revenues Less Expenditures 524,226 460,092 0 0 0 Anchor Shops 2016 2017 2018 2019 2019 to 2018 Revenues: Actual Actual Adopted Adopted Variance Retail Leasing 864,198 1,197,840 1,255,000 1,274,000 19,000 Capital B Maintenance 93,776 148,709 148,000 148,000 0 Interest Earned 32326 55 430 30,000 93000 68,000 TOTAL REVENUES 990,900 1,401,978 1,433,000 1,520,000 87,000 Operating Expenditures: Salaries 8 Benefits 0 0 0 0 0 Operating Expenditures 118,533 154750 192,000 213,000 21,000 Transfer Out to RDA(Penn Shops) 449,000 313,000 490,000 469000 (30,000) Internal Services 25,000 29,000 30000 31,000 1,000 Capital 0 14,954 0 0 0 Contingency/Reserve 0 0 721,000 816,000 95,000 TOTAL EXPENDITURES 592,533 513,704 1,433,000 1,520,000 87,000 Revenues Less Expenditures 398,366 888,274 0 0 0 COMBINED REVENUES-EXPENDITURES 922,593 1,348,366 0 0 0 EXHIBIT A Adopted FY 2018/19 Pennsylvania Avenue Shops and Pennsylvania Avenue Garage Operating Budget Pennsylvania Parking Garage 2016 2017 2018 2019 2019 to 2018 Revenues: Actual Actual Adopted Adopted Variance Transient 626,747 519,359 599,000 632,000 33000 Monthly 296,336 393,390 372,000 314,000 (58000) Miscellaneous 224 224 0 0 0 Interest Income 5,336 9,501 3,000 18,000 15,000 Transfer In From RDA(Anchor Garage) 107,000 87,000 110,000 18,000 (92,000) Retained Earnings 0 0 0 0 0 TOTAL REVENUES 1,035,644 1,009,475 1,084,000 982,000 (102,000) Operating Expenses: Salaries& Benefits 0 0 0 0 0 Operating Expenditures 994,575 1021,729 986,000 968000 (18,000) Internal Services 58,546 26,890 98,000 9,000 (89,000) Capitol 0 0 0 5,000 5,000 TOTAL EXPENDITURES 1,053,121 1,048,618 1,084,000 982,000 (102,000) Revenues Less Expenditures (17,478) (39,144) 0 0 0 Pennsylvania Shops 2016 2017 2018 2019 2019 to 2018 Revenues: Actual Actual Adopted Adopted Variance Retail Leasing (50,758) 0 0 0 0 Capital&Maintenance (8,474) 0 0 0 0 Interest Earned 245 462 0 1,000 1,000 Miscellaneous 0 0 0 0 0 Prior Years'Adjustment 0 0 0 0 0 Transfers In from RDA(Anchor Shops) 449,000 313,000 490,000 460,000 (30,000( TOTAL REVENUES 390,014 313,462 490,000 461,000 (29,000) Operating Expenses: Salaries& Benefits 0 0 0 0 0 Operating Expenditures 358.867 330,213 490,000 461,000 (29,000) Internal Services 0 0 0 0 0 Capital 0 0 0 0 0 TOTAL EXPENDITURES 358,867 330,213 490,000 461,000 (29,000) Revenues lass Expenditures 31,146 (16,751) 0 0 0 COMBINED REVENUES-EXPENDITURES 13,669 (55,895) 0 0 0 Redevelopment Agency- RDA 2. MIAMI BEACH COMMISSION MEMORANDUM TO: Honorable Mayor and Members of the City Commission FROM: Jimmy L. Morales, City Manager DATE: September 26, 2018 SUBJECT:A RESOLUTION OF THE CHAIRPERSON AND MEMBERS OF THE MIAMI BEACH REDEVELOPMENT AGENCY, ADOPTING THE FINAL OPERATING BUDGETS FOR THE CITY CENTER REDEVELOPMENT AREA, THE ANCHOR SHOPS AND PARKING GARAGE, AND THE PENNSYLVANIA AVENUE SHOPS AND PARKING GARAGE FOR FISCAL YEAR 2018/19. Legislative Tracking Tourism, Culture and Economic Development ATTACHMENTS: Description o FY 19 OPERATING MEMO-RDA o Resolution Page 345 of 366 1M AM BEAC City of Miami Beach, 1700 Convention Center Drive,Miami Beach, Florida 33139,www.miamibeachfl.gov REDEVELOPMENT AGENCY MEMORANDUM TO: Mayor Dan Gelber and Members of the City Commission FROM: Jimmy L. Morales, City Manager DATE: September 26, 2018 SUBJECT: A RESOLUTION OF THE CHAIRPERSON AND MEMBERS OF THE MIAMI BEACH REDEVELOPMENT AGENCY,ADOPTING AND APPROPRIATING THE OPERATING BUDGETS FOR THE CITY CENTER REDEVELOPMENT AREA THE ANCHOR SHOPS AND PARKING GARAGE AND THE PENNSYLVANIA AVENUE SHOPS AND GARAGE FOR FISCAL YEAR (FY) 2018/19 ADMINISTRATION RECOMMENDATION The Administration recommends that the Chairperson and members of the Miami Beach Redevelopment Agency adopt the attached Resolution which establishes the final budget for the City Center Redevelopment Agency(RDA),the Anchor Shops and Garage, and the Pennsylvania Avenue Shops and Garage for Fiscal Year 2018/19. ANALYSIS On January 26,1993, Miami-Dade County adopted Resolution No. R-14-93, which, among other things, found the area of Miami Beach bounded on the east by the Atlantic Ocean, on the north by 24th Street, on the west by West Avenue, and on the south by 14th Lane to be a 'blighted area" within the meaning of Part III of Chapter 163, Florida Statutes, and delegated to the City of Miami Beach, pursuant to Section 163.410, Florida Statutes, certain powers conferred upon the County Commission as the governing body of Dade County by Part III of Chapter 163, Florida Statutes,with regard to the Redevelopment Area, so that the City Commission, either directly or through its duly designated community redevelopment agency, could exercise such powers. On November 16, 1993, the County and the City approved and entered into an Interlocal Agreement, by which the County delegated to the City certain redevelopment powers, including but not limited to the creation of the Redevelopment Area and implementation of the Redevelopment Plan. The First Amendment to the Interlocal Agreement, approved by the County Commission, through Resolution No. R-889-03, and approved by the City Commission, through Resolution No. 2003- 25241, delegated to the City the power to develop and implement community policing initiatives. The Second Amendment to the Interlocal Agreement, approved by the County Commission, through Resolution No. R-958-04, and approved by the City, through Resolution No.2004-25560, allowed the Redevelopment Agency to refund certain bonds and provided for an annual fee of one and one-half percent to be paid to the County and City annually to defray administrative costs after Page 346 of 366 Redevelopment Agency Memorandum Operating Budget for City Center for FY 2018/19 September 26, 2018 Page 2 of 4 debt service and all other obligations related to the bonds or future indebtedness was satisfied for the fiscal year. The Third Amendment to the Interlocal Agreement, approved by the County Commission,through Resolution No. R-1110-14, and approved by the City Commission, through Resolution No. 2014- 28835,among other things,allowed the Miami Beach Redevelopment Agency to issue$430 million in bonds to refund existing debt and partially fund the Miami Beach Convention Center expansion and renovation project and delineated the annual administrative and operating expenditures for the Redevelopment Agency and any remaining funding to be used to retire debt early. The Fourth Amendment to the Interlocal Agreement,recently approved by the County Commission on June 19, 2018, through Resolution No. R-644-18, and approved by the City on April 25, 2018, through Resolution No. 2018-30288, provided for the following: 1. Add certain expenditures to the authorized expenditures of the RDA. 2. Allow the RDA to reimburse the City$6,914,221 for construction delays and damages to the Convention Center renovation and expansion project resulting from Hurricane Irma. 3. Include proposed funding in an amount up to$20.0 million to fund the Lincoln Road project, previously authorized as part of the Third Amendment, for a total project amount of up to $40.0 million for the Lincoln Road project. 4. Distribute to both the County and the City, beginning in FY 2017/18 and continuing until FY 2022/23, a reimbursement based on each entity's proportionate share of previous year expenses for administration,community policing,and capital maintenance, and require that both set aside$1.5 million of the annual reimbursement for beach renourishment that can be utilized to leverage State or Federal funding for beach renourishment projects. 5. Utilize any excess revenues, after the foregoing distributions, for the early prepayment of debt, as originally stipulated in the Third Amendment to the Interlocal Agreement. The proposed budget for the City Center Redevelopment Area (RDA)for Fiscal Year 2018/19 has been prepared to coincide with the overall City budget process and is being presented to assist in providing a comprehensive overview of the district as set forth in the attached Exhibit A. Revenues Based on the 2018 Certificate of Taxable Value from the Property Appraiser's Office released July 1, 2018, the certified value of property in the RDA increased by $290.6 million, or 5.1%, over the 2017 certified value to $6.0 billion, marking the 8th year in a row that values are on the rise. The City portion of the tax increment totals$31.0 million and $25.3 million for the County portion of the tax increment. However, as in previous years, the City has received correspondence from the County advising of the finalization of the tax roll for the prior year,which in the case of 2016, reflects a decrease from the preliminary valuation for the same year and will result in a corresponding adjustment/reduction in TIF revenues totaling a combined $3.1 million for Fiscal Year 2018119. Additional sources of revenue include an estimated $360,000 in interest income. Use of $32.294 million from prior year excess RDA Trust Fund revenues pursuant to the 4th Amendment of the RDA Interlocal Agreement to be allocated as follows for FY 2018/19: Page 347 of 366 Redevelopment Agency Memorandum Operating Budget for City Center for FY 2018/19 September 26, 2018 Page 3 of 4 • Additional funding up to$20.0 million for the Lincoln Road project(previously authorized as part of the Third Amendment)for a total project amount of up to$40.0 million for the Lincoln Road project • $5.5 million reimbursement to Miami-Dade County for year two (FY 2018/19) of six of the annual reimbursement equal to the County's proportionate share of prior year administration, community policing, and capital projects maintenance expenses incurred in the prior year • $4.4 million contribution to the City's General Fund • $1.5 million to be set aside for beach renourishment • $872,000 contribution to the City's Capital Pay-As-You-Go (PAYGO) Fund Expenditures Project-related expenditures account for approximately $11.9 million, which include $4.7 million allocated for community policing initiatives in City Center to continue to provide enhanced levels of staffing and services throughout the area, and$7.2 million for maintenance of RDA projects.There is no additional funding for on-going and planned capital projects in City Center in the budget due to the RDA extension for the renovation and expansion of the Miami Beach Convention Center. Administrative expenditures total$739,000,which include a management fee of$422,000 allocated to the General Fund to pay for direct and indirect staff support; $23,000 for auditing fees;$155,000 for internal services; and $139,000 for general repairs and maintenance. The budget includes $21.7 million in debt service payments to cover debt service costs related to the Convention Center bonds, which were issued in 2015, as well as $16.6 million in reserve for additional debt service. Funds in the reserve over and above the annual debt payment can be used to finance any potential shortfalls in the RDA Fund or pay down the Convention Center bonds early, but not prior to FY 2023/24. Other line-item expenditures include those items that, pursuant to the existing Bond Covenants, may only be expended once the annual debt service obligations have been met. These include a $1.75 million transfer to the Miami Beach Convention Center Fund, $358,000 for the County's administrative fees, which are equivalent to 1.5% of its respective TIF payment, and the corresponding $440,000 contribution to the City's General Fund,which is equivalent to 1.5%of the City's share of its TIF payment. The revenues and expenditures associated with operations of the City Center Redevelopment Area Shops and Garages are presented as separate schedules in order to eliminate any perception that proceeds from the facilities' operations are pooled with Tax Increment Financing and other Trust Fund revenues. Anchor Shops and Parking Garage Garage revenues at the Anchor Garage are projected at approximately$4.7million,with operating expenditures, including contractual revenue-sharing obligations with the Loews and General Fund administrative fees of approximately$4.7 million. Retail revenues at the Anchor Shops operation is expected to generate approximately$1.5 million in revenues,with operating expenditures totaling approximately $704,000, resulting in a projected reserve of $816,000, after accounting for a Page 348 of 366 Redevelopment Agency Memorandum Operating Budget for City Center for FY 2018/19 September 26, 2018 Page 4 of 4 $460,000 budgeted transfer to the retail operation of the Pennsylvania Avenue Shops to offset the RDA's estimated costs associated with the retail operations.Anchor Garage and Shops funds are not constrained by the stipulations of the RDA Interlocal Agreement. Pennsylvania Avenue Shops and Garage In consideration of the fact that the Pennsylvania Avenue Garage and Shops was built by the RDA on City-owned property, operation of the facility has been structured in the form of a ground lease between the City and the RDA, providing terms for both the garage and shops operations. The garage operations include base rent and an administrative fee, consistent with that of the Anchor Garage, Parking's operational fee, and revenue sharing between the City and the RDA. The retail operations include a retail lease rate based on 2010 retail market cap rates. The retail operations also include revenue sharing between the City and the RDA.The Pennsylvania Avenue Garage and Shops funds are not constrained by the stipulations of the RDA interlocal agreement. The facility is anticipated to generate $946,000 in revenues from operations in FY 2018/19, comprising totally of parking revenues. In light of the fact that the retail space is currently not rented, a conservative approach of not projecting retail rental income has been taken.The facility is still anticipated to operate at a loss in FY 2018/19; therefore, the Anchor Garage/Shops plans to subsidize operations through a transfer of$478,000 to the Pennsylvania Avenue Garage/Shops. Expenditures for the facility are budgeted at $1.4 Million, comprising $982,000 in direct operating costs for the garage and $461,000 in retail-related operations. CONCLUSION The FY 2018/19 City Center Redevelopment Area budget is$85,795,000.The Anchor Garage and Shops budget is $6,231,000 and the Pennsylvania Avenue Garage and Shops budget is $1,443,000. In order to address the existing and future obligations of the Redevelopment Area, it is recommended that the Redevelopment Agency adopt the attached Resolution, which establishes the final operating budgets for the City Center Redevelopment Area,the Anchor Garage and Shops, and the Pennsylvania Avenue Garage and Shops for FY 2018/19. Attachment A— FY 2018/19 RDA Operating Budget (Exhibit A) JLM/KGB/HS Page 349 of 366 EXHIBIT A Miami Beach Redevelopment Agency City Center Redevelopment Area Adopted FY 2018/19 Operating Budget 2016 2017 2018 2019 2019 to 2018 Actual Actual Adopted Adopted Variance Revenues and Other Sources of Income Tax Increment•City 24,564,503 28,855,233 29411,000 31,025,000 1,614,000 Proj Adjustment to City Increment 11,4512091 (1,722,849) (1913,000) (1,726,000) 187,000 Tax Increment-County 20,079,885 23,587,278 23,986,000 25,253,000 1,267,000 Proj Adjustment to County Increment (1,164,1301 (1,387,657) (1,563,000) (1,411,000) 152000 1/2 MITI Children's Trust Contribution 2,146,798 2,511,086 2,570,000 0 (2,570,0001 Interest Income 126,980 238,984 150,000 360,000 210,000 Fund Balance Retained Earnings 0 0 0 32,294,000 32,294,000 Other Income/Adjustments: 4,413 0 0 0 0 TOTAL REVENUES 44,307,241 52,082,075 52,641,000 85,795,000 33,154,000 Admin/Operating Expenditures Management lee 981,996 984,000 390,000 422,000 32,000 Office supplies&equipment 0 0 0 0 0 Other Operating 0 0 0 0 0 Dues&subscriptions 175 0 0 0 0 Audit fees 34,077 19,500 23 000 23,000 0 Professional&related lees 0 377 0 0 0 Repairs and Maintenance 52,000 15,171 151,000 139,000 (12,000) Internal Services 98,499 60,921 154,000 155,000 1,000 Total Admin/Operating Expenditures 1,166,747 1,079,969 718,000 739,000 21,000 Project Expenditures Community Policing: Police 4,239,564 4,330,794 4,581,000 4,531,000 (50,000) Code Compliance 194,215 195,286 201,000 216000 15,000 Capital Projects Maintenance: 0 0 0 0 0 Property Mgmt 1,467,541 1,178,501 1,553,000 1,671,000 118,000 Sanitation 3,339,000 3,803,855 3,914,000 4,241,000 327,000 Greenspace 615,413 585,263 828,000 826,000 (2,000) Parks Mointenance 282,458 375,991 499,000 438,000 (61,000) Total Project Expenditures 10,138,191 10,469,690 11,576,000 11,923,000 347,000 Reserves,Debt Service and Other Obligations Debt Service Cost 27,067,937 21,666333 21,676,000 21,683,000 7,000 City Debt Service-Lincoln Rd Project 516,000 0 0 0 0 City Debt Service-Bass Museum 806,000 0 0 0 0 Reserve for County Admin Fee 283,736 332,994 337,000 358,000 21,000 Reserve for CMB Contribution 346,699 405,986 414,000 440,000 26,000 Reserve for Children's Trust Contribution 2,146,798 2,511,086 2,570,000 0 (2,570,000) Reserve for County Reimbursement: Transfer to County-Reimbursement 0 0 0 4,022,000 4,022,000 Transfer to County for Beach Renourishment 0 0 0 1,500,000 1,500,000 Fund Reserve for City Reimbursement: Transfer to General Fund 0 0 0 4,400,000 4,400,000 Transfer to PAYGO Capital Fund 0 0 0 872,000 872,000 Transfer to Beoch Renourishment Fund 0 0 0 1,500,000 1,500,000 Transfer to RDA Capital Fund 0 0 0 20,000,000 20,000,000 Transfer to Convention Center 0 0 1,000,000 1,750,000 750,000 Setaside for Debt Payoff 1,835,132 15,616,017 14,350,000 16,608,000 2,258,000 Total Reserves,Debt Service 8 Other Obligations 33,002,302 40,532,417 40,347,000 73,133,000 32,786,000 TOTAL EXPENDITURES AND OBLIGATIONS 44,307,241 52,082,075 52,641,000 85,795,000 33,154,000 SURPLUS/(GAP) 0 0 0 0 0 Page 350 of 366 EXHIBIT A Adopted FY 2018/19 Anchor Shops and Anchor Garage Operating Budget Anchor Parking Garage 2016 2017 2018 2019 2019 to 2018 Revenues: Actual Actual Adopted Adopted Variance Valet Parking 215,693 429,544 387,000 400,000 13,000 Monthly Permits 430,110 555,461 538,000 572,000 34000 Attended Parking 2,893,965 2,853,113 2,892,000 3,586,000 694,000 Interest Income 47,721 84,487 72,000 152,000 80,000 Mlsc./Other 29,598 1,320 17,000 1,000 (16,000) Fund Balance-Retained Earnings 0 0 0 0 0 TOTAL REVENUES 3,617,088 3,923,925 3,906,000 4,711,000 805,000 Operating Expenditures: Salaries& Benefits 0 0 0 0 0 Operating Expenditures 2,808,944 3,217,797 3,297,000 3,418,000 121,000 Transfer Out to RDA(Penn Garage) 107,000 87,000 110,000 18,000 (92,000) Internal Services 176,918 159,036 351,000 308,000 (43,000) Capital 0 0 58,000 0 (58,000) Contingency/Reserve 0 0 90,000 967,000 877,000 TOTAL EXPENDITURES 3,092,861 3,463,833 3,906,000 4,711,000 805,000 Revenues Less Expenditures 524,226 460,092 0 0 0 Anchor Shops 2016 2017 2018 2019 2019 to 2018 Revenues: Actual Actual Adopted Adopted Variance Retail Leasing 864,198 1,197,840 1,255,000 1,274,000 19,000 Capital&Maintenance 93,776 148,709 148,000 148,000 0 Interest Earned 32,926 55,430 30,000 98,000 68,000 TOTAL REVENUES 990,900 1,401,978 1,433,000 1,520,000 87,000 Operating Expenditures: Salaries& Benefits 0 0 0 0 0 Operating Expenditures 118,533 156,750 192,000 213,000 21,000 Transfer Out to RDA)Penn Shops) 449,000 313,000 490,000 460,000 (30,000) Internal Services 25,000 29,000 30,000 31,000 1,000 Capital 0 14,954 0 0 0 Contingency/Reserve 0 0 721,000 816,000 95,000 TOTAL EXPENDITURES 592,533 513,704 1,433,000 1,520,000 87,000 Revenues Less Expenditures 398,366 888,274 0 0 0 COMBINED REVENUES- EXPENDITURES 922,593 1,348,366 0 0 0 Page 351 of 366 EXHIBIT A Adopted FY 2018/19 Pennsylvania Avenue Shops and Pennsylvania Avenue Garage Operating Budget Pennsylvania Parking Garage 2016 2017 2018 2019 2019 to 2018 Revenues: Actual Actual Adopted Adopted Variance Transient 626,747 519,359 599,000 632,000 33,000 Monthly 296,336 393,390 372,000 314,000 (58,000) Miscellaneous 224 224 0 0 0 Interest Income 5,336 9,501 3,000 18.000 15,000 Transfer In from RDA(Anchor Garage) 107,000 87,000 110,000 18,000 (92,000) Retained Earnings 0 0 0 0 0 TOTAL REVENUES 1,035,644 1,009,475 1,084,000 982,000 (102,000) Operating Expenses: Salaries& Benefits 0 0 0 0 0 Operating Expenditures 994,575 1,021,729 986,000 968,000 (18,000) Internal Services 58,546 26,890 98,000 9,000 (89,000) Capital 0 0 0 5,000 5,000 TOTAL EXPENDITURES 1,053,121 1,048,618 1,084,000 982,000 (102,000) Revenues Less Expenditures (17,478) 139,144) 0 0 0 Pennsylvania Shops 2016 2017 2018 2019 2019 to 2018 Revenues: Actual Actual Adapted Adopted Variance Retail Leasing (50,758) 0 0 0 0 Capital&Maintenance (8,474) 0 0 0 0 Interest Earned 245 462 0 1,000 1,000 Miscellaneous 0 0 0 0 0 Prior Years'Adjustment 0 0 0 0 0 Transfers In from RDA(Anchor Shops) 449,000 313,000 49Q000 460,000 130,000) TOTAL REVENUES 390,014 313,462 490,000 461,000 (29,000) Operating Expenses: Salaries& Benefits 0 0 0 0 0 Operating Expenditures 358,867 330,213 490,000 461,000 (29,000) Internal Services 0 0 0 0 0 Capital 0 0 0 0 0 TOTAL EXPENDITURES 358,867 330,213 490,000 461,000 (29,000) Revenues Less Expenditures 31,146 (16,751) 0 0 0 COMBINED REVENUES- EXPENDITURES 13,669 (55,895) 0 0 0 Page 352 of 366