93-20903 Reso RESOLUTION NO. 93-20903
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH,. FLORIDA, AMENDING FISCAL YEAR 1992/93
BUDGETS TO PROVIDE FOR: 1) THE REALLOCATION OF FUNDING
BETWEEN GENERAL FUND DEPARTMENTS THEREBY INCREASING THE
APPROPRIATIONS OF CERTAIN DEPARTMENTS AND DECREASING THE
APPROPRIATIONS OF OTHER DEPARTMENTS; 2) THE, INCREASE OF
GENERAL FUND REVENUE APPROPRIATIONS; AND 3) THE INCREASE
OF AN ENTERPRISE FUND DEPARTMENT APPROPRIATION.
WHEREAS, a review of departmental expenditures and
encumbrances indicates savings in some departments and
overexpenditures of appropriations in other departments; and
WHEREAS, Florida Statutes prohibit the overexpenditure of
departmental budgets, therefore, necessitating increased
appropriations to the following General Fund departments:
Mayor and Commission - $8, 132 ;
Legal - $260, 000;
Police - $905, 109 ;
City-Wide - $702 , 909; and
WHEREAS, the aforestated increases will be offset by decreases
to the following General Fund departments:
Building Services - $105, 000;
City Clerk - $5, 213 ;
Convention Center/Theater of. the Performing Arts - $391,954;
Development, Design, and Historic Preservation Services -
$101,896;
Finance - $9, 910;
Fire - $142 , 000;
General Services - $118, 175;
Management and Budget - $4,250;
Personnel - $20, 500;
Public Works - $143 , 001;
Recreation, Culture, and Parks - $47,833 ; and
WHEREAS, the increased appropriations to certain General Fund
departments will be funded by reallocating appropriations from
other departments which have generated savings during the fiscal
year, and by utilizing the net increase of $786, 418 in General Fund
revenues from various sources delineated herein; and
WHEREAS, the increased appropriation to the Enterprise Fund
for the TOPA operation is derived by transferring this operation
from the General Fund to an Enterprise Fund.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the City
Commission of the City of Miami Beach hereby amends the FY 1992/93
expenditure budgets for the General and Enterprise Funds by
increasing the General Fund appropriation by $786, 418 and the
Enterprise Fund appropriation by $991,954, with corresponding
increases in revenue sources as summarized herein.
t
FY 1992/93 Increase/ FY 1992/93
Current Budget (Decrease) Amended Budget
GENERAL FUND
OPERATING REVENUES
Ad Valorem Taxes $35,812,374 $0 $35,812,374
Other Taxes 14,872,897 (475,000) 14,397,80
Licenses and Permits 5,049,525 740,000 5,789,525
Intergovernmental Revenues 7,670,111 375,000 8,045,111
Charges for Service 1,317,900 0 1,317,900
Fines and Forfeits 2,518,000 (350,000) 2,168,000
Interest 1,000,000 (100,000) 900,000
Rents and Leases 1,180,130 (394,579) 785,551
Miscellaneous 5,471,883 690,000 6,161,883
Other 1,395,184 300,997 1,696,181
Subtotal $76,288,004 $786,418 $77,074,422
GENERAL OBLIGATION
DEBT SERVICE
Ad Valorem Taxes $9,798,161 $0 $9,798,161
Fund Balance 1,998,879 0 1,998,879
Subtotal $11,797,040 $0 $11,797,040
Total Revenues $88,085,044 $786,418 $88,871,462
EXPENDITURES
Mayor and Commision $440,700 $8,132 $448,832
City Manager 1,196,643 0 1,196,643
Legal 1,474,297 260,000 1,734,297
City Clerk 580,450 (5,213) 575,237
Community Relations/PIO 262,837 0 262,837
Finance 1,387,113 (9,910) 1,377,203
Management and Budget 558,595 (4,250) 554,345
Personnel 992,171 (20,500) 971,671
Building Services 2,471,233 (105,000) 2,366,233
Devel,Design & Hist Pres 1,350,481 (101,896) 1,248,585
Convention Center/TOPA 391,954 (391,954) 0
Rec, Cult & Parks 9,002,875 (47,833) 8,955,042
General Services 2,069,905 (118,175) 1,951,730
Public Works 2,005,104 (143,001) 1,862,103
Fire 14,585,197 (142,000) 14,443,197
Police 29,294,363 905,109 30,199,472
City-Wide 8,224,086 702,909 8,926,995
Subtotal $76,288,004 $786,418 $77,074,422
GENERAL OBLIGATION
DEBT SERVICE
Debt Service $11,797,040 $0 $11,797,040
Subtotal $11,797,040 $0 $11,797,040
Total Expenditures $88,085,044 $786,418 $88,871,462
FY 1992/93 Increase/ FY 1992/93
Current Budget (Decrease) Amended Budget
ENTERPRISE FUND
Convention Center/TOPA $7,533,767 $991,954 $8,525,721
PASSED and ADOPTED this 22nd day of September, •93.
41._
MAYOR
if
Attest by:
C TY CLERK
Funding Approved
MANAGEMENT AND BUDGET
FORM APPROVED
LEGAL DEPT.
By
Date
.
CITY OF MIAMI BEACH
(11:11__
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH FLORIDA 33139
OFFICE OF THE CITY MANAGER TELEPHONE: (305) 673-7010
FAX: (305) 673-7782
COMMISSION MEMORANDUM NO. 530 93
• TO: Mayor Seymour Gelber and DATE: September 22, 1993
Members of the City Commission
FROM: Roger M. C •
City Manager
SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF. MIAMI BEACH, FLORIDA, AMENDING FISCAL YEAR 1992/93
BUDGETS FOR THE GENERAL AND ENTERPRISE FUNDS.
RECOMMENDATION:
The Administration recommends that the City Commission adopt the
attached Resolution to amend the FY 1992/93 budgets for the General
and Enterprise Funds to provide increased appropriations.
BACKGROUND:
Florida Statute prohibits the overexpenditure of departmental
budgets. Therefore, it is necessary to increase appropriations in
General and Enterprise. Fund departments which our projections
indicate will exceed their appropriations.
I. GENERAL FUND DEPARTMENT APPROPRIATION REALLOCATIONS
A. Mayor and Commission - $8, 132
A clerical support position scheduled to be eliminated
was retained for the entire fiscal year, thus resulting
in an overexpenditure.
This overexpenditure will be funded through reallocated
departmental savings identified within the General Fund.
B. Legal - $260,000
External legal representation was engaged to defend the
City in various suits which required specialization in
the areas of labor relations and environmental law.
This overexpenditure will be funded through reallocated
departmental savings identified within the General Fund.
C. Police - $905, 109
Unanticipated overtime was incurred in the Patrol
Division due to assignment of sworn officers at the Ocean
Drive District, and the Holocaust Memorial Rally to
ensure public safety. Overtime expenditures also
exceeded budget within the Criminal Investigations
Division as detectives were assigned to solve several
• gruesome homicides which occurred during the year.
Furthermore, anticipated savings from attrition did not
materialize as vacancies within the department were
filled sooner than originally projected.
This overexpenditure will be funded through reallocated
departmental savings and increased revenue collection 85
sources identified within the General Fund.
•
AGENDA _ _
ITEM
DATE 9-22-93
FY 1992/93 Budget Amendment
Page Two
September 22, 1993
D. City-Wide - $702,909
Two key areas contributed to this overexpenditure-- wage
and pension reforms, and accumulated leave. Total
savings from wage and pension reforms were lower than
projected due to delayed implementation. Accumulated
leave settlements were overbudget due to a larger than
anticipated payout of leave balances to employees
electing to opt for early retirement.
This overexpenditure will be funded through reallocated
departmental savings identified within the General Fund.
II. ENTERPRISE FUND DEPARTMENT APPROPRIATION REALLOCATION
A. Convention Center/Theater of the Performing Arts (TOPA)
$991,954.
An increase in this Enterprise Fund is required to
reflect the transfer of the TOPA function from the
General Fund to an Enterprise Fund, retroactive to
October 1, 1992. This transfer is recommended to permit
the allocation of depreciation expense funded through
Convention Development Taxes. This transfer is
incorporated into the proposed budget for Fiscal Year
1993-94 .
SUMMARY:
1. GENERAL FUND APPROPRIATION REALLOCATIONS
A. REALLOCATION OF CURRENT REVENUES
Increased Appropriations
CATEGORY AMOUNT
Licenses & Permits $ 740, 000
Intergovernmental 375, 000
Miscellaneous 690, 000
Other 300,997
Total Increase $2, 105,997
Decreased Appropriations
CATEGORY AMOUNT
Other Taxes $ 475, 000
Fines & Forfeits 350, 000 •
Rents & Leases 394,579
Interest 100, 000
Total Decrease $1,319,579
NET INCREASE
IN REVENUES $ 786,418
B. REALLOCATION OF CURRENT EXPENDITURES
Increased Appropriations
DEPARTMENT AMOUNT
Mayor and Commission $ 8, 132
Legal 260, 000
Police 905, 109
City-Wide 702 ,909
Total Increase $1,876, 150
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•
FY 1992/93 Budget Amendment
Page Three
September 22, 1993
B. REALLOCATION OF CURRENT EXPENDITURES (CONTINUED)
Decreased Appropriations
DEPARTMENT AMOUNT
Building Services $ 105, 000
City Clerk 5,213
Cony Ctr/TOPA 391,954
Dev, Design & Hist Pres Sery 101,896
Finance 9,910
Fire 142, 000
General Services 118, 175
Management & Budget 4.,250
Personnel 20,500
Public Works 143, 001
Rec, Culture & Parks 47 , 833
Total Decrease $1, 089,732
NET INCREASE
IN EXPENDITURES $ 786,418 .
2. ENTERPRISE FUND APPROPRIATION REALLOCATION
(REVENUE AND EXPENSE)
A. CONVENTION CENTER/TOPA INCREASED APPROPRIATION - $991,954
An increase in the Convention Center/Theater of the Performing
Arts (TOPA) Enterprise Fund is required to transfer
retroactive to October 1, 1992, the TOPA function ($391,954)
from the General Fund to the Enterprise Fund. Corresponding
transfers of revenues will also be effected.
An additional allocation of $600, 000 is also required for
depreciation expense. This increased expense will be funded
from Convention Development Tax (CDT) proceeds. In so doing,
the City will be able to take full advantage of the entire CDT
contribution permitted by agreement. Therefore, the total
increased appropriation will be $991,954.
CONCLUSION:
The attached Resolution will allow the amendment to departmental
appropriations within both the General and Enterprise Fund as
outlined above. This action is necessary to comply with Florida
Statutes which stipulate that we may not expend more than our
appropriations provide. Reallocation of departmental savings and
revenue increases will. provide the source for this budget
amendment.
RMC:PFL:DJJ:me
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