R7D-Adopt First Amendment General Enterprise Internal Service-Special Revenue BuCOMMISSION ITEM SUMMARY
Condensed Title:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH,
FLORIDA, ADOPTING THE FIRST AMENDMENT TO THE GENERAL FUND, ENTERPRISE FUND,
INTERNAL SERVICE FUND AND SPECIAL REVENUE FUND BUDGETS FOR FISCAL YEAR (FY)
2012/13 TO APPROPRIATE FUNDS CARRIED FORWARD FROM FY 2011/12; AND TO APPROPRIATE
FUNDS TO THE WASTE HAULER ADDITIONAL SERVICES AND PUBLIC BENEFIT CONTRIBUTION
FUND BUDGET; TO BE FUNDED BY ADDITIONAL CONTRIBUTIONS FROM THE CITY'S EXISTING
WASTE HAULERS
Key Intended Outcome Supported:
Ensure expenditure trends are sustainable over the long term
Improve the City's overall financial health and maintain overall bond rating
The FY 2011/12 year-end surplus provided funding for this amendment as well as $2.2 million to be set
aside for FY 2012/13 budget; $2.7 million to be set aside for the FY 2013/14 General Fund budget and
$535,000 towards the Building Department's reserves.
Item Summary/Recommendation:
Part of the Fiscal Year (FY) 2011/12 year-end amendment, adopted by the Commission on November 14,
2012 through resolution 2012-28073, included $440,000 in encumbrances from FY 2011/12 for goods or
services which have been procured but not yet received and expended, which need to be re-appropriated
in FY 2012/13. There were also approximately $530,000 in projects that were budgeted in FY2011/12 and
which have not yet been expended or encumbered and the funding is recommended to be carried forward
to be spent in FY 2012/13, along with a set aside for the severance pay for the former City Manager. The
amendment of the FY 2012/13 Budget for these items requires a separate budget amendment, which was
planned for consideration by the City Commission once the year-end close-out process was complete.
Additionally, there are $1,042,000 in Enterprise Fund encumbrances, and $461,000 in Internal Service
Fund encumbrances, from FY 2011/12 for goods or services which were procured in FY 2011/12 but not
yet received and expended, which the Administration also recommends be carried over to the respective
FY 2012/13 operating budgets. Prior year appropriations fully fund these encumbrances.
It is recommended that an additional $415,000 in Waste Hauler Additional Services and Public Benefit
Contribution Funds be appropriated in the FY 2012/13 Special Revenue budget, funded by additional
contributions from the City's existing waste haulers per Ordinance# 2012-3782; to be used for waterway
cleanups, cleanup of illegal dumping, and a contribution to a non-profit organization to perform educational
outreach and voluntary cleanup. The Ordinance allowing for this additional contribution was approved in
October of 2012, and as a result, these additional funds were not contemplated in the development of the
FY 2012/13 budget.
Financial Information·
Source of
Funds: FY 2012/13
!~'-~·
OBPI
Financial Impact Summary:
n-Offs:
Department Director
MIAMI BEACH
Amount
$1,390,000
$1,042,000
$461,000
$415,000
463
Account
General Fund
I Enterprise Funds
Internal Service Funds
Waste Hauler Additional Services & Public
Benefit Contribution Fund
anager
AGENDA ITEM --=-'~-=-7.;:..._z::;;.D_
DATE l{-17-13
MIAMI BE
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Mayor Matti Herrera Bower and Mem
FROM: Jimmy L. Morales, City Manager
DATE: April17, 2013
SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI
BEACH, FLORIDA, ADOPTING THE FIRST AMENDMENT TO THE GENERAL FUND,
ENTERPRISE FUND, INTERNAL SERVICE FUND AND SPECIAL REVENUE FUND
BUDGETS FOR FISCAL YEAR {FY) 2012/13 TO APPROPRIATE FUNDS CARRIED
FORWARD FROM FY 2011/12; AND TO APPROPRIATE FUNDS TO THE WASTE HAULER
ADDITIONAL SERVICES AND PUBLIC BENEFIT CONTRIBUTION FUND BUDGET; TO BE
FUNDED BY ADDITIONAL CONTRIBUTIONS FROM THE CITY'S EXISTING WASTE
HAULERS
ADMINISTRATION RECOMMENDATION
Adopt the resolution amending the FY 2012/13 General Fund, Enterprise Funds, Internal
Service Funds, and Special Revenue Funds budgets.
GENERAL FUND ANALYSIS
There are $440,000 in encumbrances from FY 2011/12 for goods or services which were
procured but not yet received and expended, which need to be re-appropriated in FY 2012/13.
There are also approximately $530,000 in projects that were budgeted in FY 2011/12 and which
have not yet been expended or encumbered and for which funding is recommended to be
carried forward to be spent in FY 2012/13. Further, $420,000 was set aside for the severance
pay for the former City Manager's contract. The amendment of the FY 2012/13 Budget for these
items requires a separate budget amendment which was held pending the completion of the
year-end close-out process.
464
First Amendment to the FY 2012/13 General Fund Budget, l=ntarnrico
Budgets
Internal Service and Special Revenue Funds
Page 2
GENERAL FUND
REVENUES
OPERATING REVENUES
Ad Valorem Taxes
Ad Valorem Taxes-South Pointe Costs
Ad Valorem Taxes-Capital R & R
Ad Valorem Taxes-Normandy Shores
Other Taxes
licenses and Permits
Intergovernmental
Charges for Services incl. Golf Courses
Fines and Forfeits
Interest
Rents and leases
Miscellaneous
Other -Resort Tax
Reserves -Building Department Operations
Prior Year Set Aside for Pension Credit
FY 09 Surplus Set Aside
Prior Year Surplus from Parking Opera ions Fund
Reserve-Carryforward for FY 2011112 Encumbrances
Reserve-Carryforward for FY 2011112 Appropriations
Total General Fund
$
FY 2012113
Adopted
Budget
102,171,000
10,296,000
1,850,000
129,000
24,023,000
20,033,000
9,827,000
10,668,000
2,199,000
2,983,000
6,464,000
11,830,000
39,497,000
1,500,000
2,210,000
3,400,000
7,200,000
0
465
Carryforward
Encumbrances
from FY 2011/12
440,000
$
Carryforward of
Appropriations
from FY 2011/12
$
FY 2012113
Proposed
Amended
Budget
102,171 ,000
10,296,000
1,850,000
129,000
24,023,000
20,033,000
9,827,000
10,668,000
2,199,000
2,983,000
6,464,000
11,830,000
39,497,000
1,500,000
2,210,000
3,400,000
7,200,000
440,000
First Amendment to the FY 2012/13 General Fund Budget, Enterprise, Internal Service and Special Revenue Funds
Budgets
Page 3
FY 2012113
Carryforward Carryforward of Proposed
FY 2012113 Encumbrances Appropriations Amended
GENERAL FUND Adopted Budget from FY 2011/12 from FY 2011112 Budget
APPROPRIATIONS
Department
MAYOR & COMMISSION $ 1,648,000 $ 0 $ 0 $ 1,648,000
CITY MANAGER 2,313,000 12,000 420,000 2,745,000
Communications 893,000 0 0 893,000
BUDGET & PERFORMANCE IMPROVE 2,160,000 0 0 2,160,000
FINANCE 4,426,000 0 0 4,426,000
Procurement 1,063,000 5,000 0 1,068,000
HUMAN RESOURCES/LABOR RELATIONS 1,827,000 0 0 1,827,000
CITY CLERK 1,505,000 0 0 1,505,000
CITY ATIORNEY 4,318,000 0 0 4,318,000
REAL ESTATE, HOUSING & COMM. DEV 1,048,000 0 0 1,048,000
Community Services 460,000 0 0 460,000
Homeless Services 990,000 0 0 990,000
BUILDING 10,985,000 87,000 0 11,072,000
Code Compliance 4,647,000 0 0 4,647,000
PLANNING 3,419,000 0 0 3,419,000
TOURISM & CULTURAL DEVELOPMENT 2,503,000 0 0 2,503,000
PARKS & RECREATION 28,772,000 26,000 0 28,798,000
PUBLIC WORKS 6,548,000 140,000 0 6,688,000
CAPITAL IMPROVEMENT PROJECTS 4,841,000 17,000 0 4,858,000
POLICE 94,963,000 7,000 0 94,970,000
FIRE 62,242,000 21,000 0 62,263,000
Citywide Accounts-Other 9,648,708 120,000 530,000 10,298,708
Citywide Accounts • Operating Contingency 1,000,000 0 0 1,000,000
Citywide Accounts-Normandy Shores 187,292 0 0 187,292
Sub Total General Fund $ 252,407,000 $ 435,000 $ 950,000 $ 253,792,000
TRANSFERS
Capital Reserve Fund $ 0 $ 0 $ 0 $ 0
Pay-As-You-Go Capital Fund 1,400,000 0 0 1,400,000
Capital Investment Upkeep Account 219,000 5,000 0 224,000
Info & Comm Technology Fund 395,000 0 0 395,000
CAPITAL RENEWAL & REPLACEMENT 1,859,000 0 0 1,859,000
Sub Total Transfers $ 3,873,000 $ 5,000 $ 0 $ 3,878,000
Total General Fund $ 256,21.10,000 $ 440,000 $ !!50,00!1 $ 257,670,000
466
First Amendment to the FY 2012/13 General Fund Budget, Enterprise, Internal Service and Special Revenue Funds
Budgets
Page 4
ENTERPRISE AND INTERNAL SERVICE FUNDS FY 2012/13 BUDGET AMENDMENT
Additionally, there is $1,042,000 in Enterprise Fund encumbrances, and $461,000 in Internal
Service Fund encumbrances, from FY 2011/12 for goods or services which were procured in FY
2011/12 but not yet received and expended, which the Administration also recommends be
carried over to the respective FY 2012/13 operating budgets. Prior year appropriations fully
fund these encumbrances.
FY 2012/13
FY 2012/13 Carryforward Proposed
Adopted Encumbrances Additional Amended
Budget from FY 2011/12 Appropriations Budget
ENTERPRISE FUNDS
REV/EXP APPROPRIATIONS
Convention Center $ 12,702,000 $ 0 $ 0 $ 12,702,000
Parking 47,657,000 45,000 0 47,702,000
Sanitation 17,302,000 26,000 0 17,328,000
Sewer Operations 37,465,000 265,000 0 37,730,000
Stormwater Operations 11,926,000 58,000 0 11,984,000
Water Operations 34,036,000 648,000 0 34,684,000
Total Enterprise Funds $ 161 ,088,000 $ 1,042,000 $ 0 $ 162,130,000
INTERNAL SERVICE FUNDS
REV/EXP APPROPRIATIONS
Central Services $ 906,000 $ 0 $ 0 $ 906,000
Fleet Management 9,700,000 23,000 0 9,723,000
Information Technology 16,366,000 290,000 0 16,656,000
Property Management 8,862,000 142,000 0 9,004,000
Risk Management 23,494,000 6,000 0 23,500,000
Total Internal Service Funds $ 59,328,000 $ 461,000 $ 0 $ 59,789,000
467
First Amendment to the FY 2012/13 General Fund Budget, Enterprise, Internal Service and Special Revenue Funds
Budgets
Page 5
SPECIAL REVENUE FUNDS FY 2012/13 BUDGET AMENDMENT
It is recommended that an additional $415,000 in Waste Hauler Additional Services and Public
Benefit Contribution Funds be appropriated in the FY 2012/13 Special Revenue budget, funded
by additional contributions from the City's existing waste haulers per Ordinance # 2012-3782; to
be used for waterway cleanups, cleanup of illegal dumping, and a contribution to a non-profit
organization to perform educational outreach and voluntary cleanup.
The Ordinance allowing for this additional contribution was approved in October of 2012, and as
a result, these additional funds were not contemplated in the development of the FY 2012/13
budget.
FY 2012/13
FY 2012/13 Carryforward Proposed
Adopted Encumberances Additional Amended
Budget from FY 2011/12 Appropriations Budget
SPECIAL REVENUES
REV/EXP APPROPRIATIONS
Resort Tax $ 54,254,000 $ 0 $ 0 $ 54,254,000
7th Street Garage Operations 2,200,000 0 0 2,200,000
5th & Alton Garage-City's Share of Shortfall 619,900 0 0 619,900
Art in Public Places 213,000 0 0 213,000
Tourism and Hospitality Scholarship Pgms 113,000 0 0 113,000
Information and Communications Tech. Fund 0 0 0 0
Education Compact 101,000 0 0 $ 101,000
Green/Sustainability Funds 195,000 0 0 $ 195,000
Red Light Camera Fund 314,000 0 0 $ 314,000
E-911 Fund 651,000 0 0 $ 651,000
Waste Hauler Addtl Svcs and Public Benefit 64,000 0 4i5,000 479,000
Total Special Revenue Funds $ 58,724,900 $ 0 $ 415,000 $ 59,139,900
CONCLUSION
The resolution amending FY 2012/13 budgets will allow the first amendment to the departmental
appropriations within the General Fund, Enterprise Funds, Internal Service Funds and Special
Revenue Fund budgets to be enacted. This action is necessary to allow for the funding of
encumbrances for good and services procured, but not yet received and expended at the end of
FY 2011/12, as well as projects that were budgeted in FY 2011/12, but had not been expended
or encumbered. The amendment was planned for consideration by the City Commission once
the year-end close-out process was complete.
KGB~
468
RESOLUTION NO. _____ _
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING THE FIRST
AMENDMENT TO THE GENERAL FUND, ENTERPRISE,
INTERNAL SERVICE AND SPECIAL REVENUE FUNDS
BUDGETS FOR FISCAL YEAR (FY) 2012/13 TO APPROPRIATE
FUNDS CARRIED FORWARD FROM FY 2011/12, AND TO
APPROPRIATE FUNDS TO THE WASTE HAULERS
ADDITIONAL SERVICES AND PUBLIC BENEFIT FUND
BUDGET, TO BE FUNDED BY ADDITIONAL CONTRIBUTIONS
FROM THE CITY'S EXISTING WASTE HAULERS
WHEREAS, $440,000 was set aside from FY 2011/12 General Fund surplus for
encumbrances from FY 2011/12 for goods or services which had been procured but not received and
expended at year end, that the Administration is recommending be carried over to the FY 2012/13
operating budget; and
WHEREAS, there were also approximately $530,000 in projects that were
budgeted in FY 2011/12 and which have not yet been expended or encumbered, as well as a FY
2011/12 year-end set aside for the severance pay of the former City Manager and the funding is
recommended to be carried forward and spent in FY 2012/13; and
WHEREAS, there is $1,042,000 in Enterprise Fund encumbrances, and $461,000
in Internal Service Fund encumbrances, from FY 2011/12 for goods or services which were procured
in FY 2011/12 but not yet received and expended, which the Administration also recommends be
carried over to the respective FY 2012/13 operating budgets; and
WHEREAS, prior year appropriations fully fund the encumbrances; and
WHEREAS, it is also recommended that an additional $415,000 in Waste Hauler
Additional Services and Public Benefit Contribution Funds be appropriated in the FY 2012/13 Special
Revenue budget, funded by additional contributions from the City's existing waste haulers (per
Ordinance No. 2012-3782), to be used for waterway cleanups, cleanup of illegal dumping, and a
contribution to a non-profit organization to perform educational outreach and voluntary cleanup
activities.
469
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 FY
2012/13 General Fund, Enterprise Fund , Internal Service Fund, and Special Revenue Fund budgets
is hereby adopted as follows:
FY 2012113 Carryforward Carryforward of FY 2012113
Adopted Encumbrances Appropriations Amended
GENERAL FUND Budget from FY 2011112 from FY 2011112 Budget
REVENUES
OPERATING REVENUES
Ad Valorem Taxes $ 102,171,000 $ 102,171,000
Ad Valorem Taxes -South Pointe Costs 10,296,000 10,296,000
Ad Valorem Taxes-Capital R & R 1,850,000 1,850,000
Ad Valorem Taxes-Normandy Shores 129,000 129,000
Other Taxes 24,023,000 24,023,000
Licenses and Permits 20,033,000 20,033,000
Intergovernmental 9,827,000 9,827,000
Charges for Services incl. Golf Courses 10,668,000 10,668,000
Fines and Forfeits 2,199,000 2,199,000
Interest 2,983,000 2,983,000
Rents and leases 6,464,000 6,464,000
Miscellaneous 11,830,000 11,830,000
Other-Resort Tax 39,497,000 39,497,000
Reserves -Building Department Operations 1,500,000 1,500,000
Pr1or Year Set Aside for Pension Credit 2,210,000 2,210,000
FY 09 Surplus Set Aside 3,400,000 3,400,000
Prior Year Surplus from Parking Opera ions Fund 7,200,000 7,200,000
Reserve-Carryforward for FY 2011112 Encumbrances 0 440,000 440,000
Reserve-Carryforward for FY 2011/12 Appropriations 0 950,000 950,000
Total General Fund $ 256,280,000 $ 950,000 $ 257,670,000
470
Carryforward Carryforward of FY 2012113
FY 2012/13 Encumbrances Appropriations Amended
GENERAL FUND Adopted Budget from FY 2011/12 from FY 2011/12 Budget
APPROPRIATIONS
Department
MAYOR & COMMISSION $ 1,648,000 $ 0 $ 0 $ 1,648,000
CITY MANAGER 2,313,000 12,000 420,000 2,745,000
Communications 893,000 0 0 893,000
BUDGET & PERFORMANCE IMPROVE 2,160,000 0 0 2,160,000
FINANCE 4,426,000 0 0 4,426,000
Procurement 1,063,000 5,000 0 1,068,000
HUMAN RESOURCES/LABOR RELATIONS 1,827,000 0 0 1,827,000
CITY CLERK 1,505,000 0 0 1,505,000
CITY ATTORNEY 4,318,000 0 0 4,318,000
REAL ESTATE, HOUSING & COMM. DEV 1,048,000 0 0 1,048,000
Community Services 460,000 0 0 460,000
Homeless Services 990,000 0 0 990,000
BUILDING 10,985,000 87,000 0 11,072,000
Code Compliance 4,647,000 0 0 4,647,000
PLANNING 3,419,000 0 0 3,419,000
TOURISM & CULTURAL DEVELOPMENT 2,503,000 0 0 2,503,000
PARKS & RECREATION 28,772,000 26,000 0 28,798,000
PUBLIC WORKS 6,548,000 140,000 0 6,688,000
CAPITAL IMPROVEMENT PROJECTS 4,841,000 17,000 0 4,858,000
POLICE 94,963,000 7,000 0 94,970,000
FIRE 62,242,000 21,000 0 62,263,000
Citywide Accounts-Other 9,648,706 120,000 530,000 10,298,708
Citywide Accounts -Operating Contingency 1,000,000 0 0 1,000,000
Citywide Accounts-Normandy Shores 187,292 0 0 187,292
Sub Total General Fund $ 252,407,000 $ 435,000 $ 950,000 $ 253,792,000
TRANSFERS
Capital Reserve Fund $ 0 $ 0 $ 0 $ 0
Pay-As-You-Go Capital Fund 1,400,000 0 0 1,400,000
Capital Investment Upkeep Account 219,000 5,000 0 224,000
Info & Comm Technology Fund 395,000 0 0 395,000
CAPITAL RENEWAL & REPLACEMENT 1,859,000 0 0 1,859,000
Sub Total Transfers $ 3,873,000 $ 5,000 $ 0 $ 3,878,000
Total General Fund $ 256,280,000 $ 440,000 $ 950,000 $ 257,670,000
471
FY 2012/13 Carryforward
Adopted Encumbrances
Budget from FY 2011/12
ENTERPRISE FUNDS
REV/EXP APPROPRIATIONS
Convention Center $ 12,702,000 $ 0
Parking 47,657,000 45,000
Sanitation 17,302,000 26,000
Sewer Operations 37,465,000 265,000
Stormwater Operations 11,926,000 58,000
Water Operations 34,036,000 648,000
Total Enterprise Funds $ 161,088,000 $ 1,042,000
INTERNAL SERVICE FUNDS
REV/EXP APPROPRIATIONS
Central Services $ 906,000 $ 0
Fleet Management 9,700,000 23,000
lnfonnation Technology 16,366,000 290,000
Property Management 8,862,000 142,000
Risk Management 23,494,000 6,000
Total Internal Service Funds $ 59,328,000 $ 461,000
SPECIAL REVENUES
REV/EXP APPROPRIATIONS
Resort Tax $ 54,254,000 $ 0
7th Street Garage Operations 2,200,000 0
5th & Alton Garage-City's Share of Shortfall 619,900 0
Art in Public Places 213,000 0
Tourism and Hospitality Scholarship Pgms 113,000 0
lnfonnation and Communications Tech. Fund 0 0
Education Compact 101,000 0
Green/Sustainability Funds 195,000 0
Red Light Camera Fund 314,000 0
E-911 Fund 651,000 0
Waste Hauler Addtl Svcs and Public Benefit 64,000 0
Total Special Revenue Funds $ 58,724,900 $ 0
PASSED and ADOPTED this 17th day of April, 2013.
ATTEST:
CITY CLERK
472
FY 2012/13
Additional Amended
Appropriations Budget
$ 0 $ 12,702,000
0 47,702,000
0 17,328,000
0 37,730,000
0 11,984,000
0 34,684,000
$ 0 $ 162,130,000
$ 0 $ 906,000
0 9,723,000
0 16,656,000
0 9,004,000
0 23,500,000
$ 0 $ 59,789,000
$ 0 $ 54,254,000
0 2,200,000
0 619,900
0 213,000
0 113,000
0 0
0 $ 101,000
0 $ 195,000
0 $ 314,000
0 $ 651,000
415,000 479,000
$ 415,000 $ 59,139,900
MAYOR
APPROVED AS TO
FORM & LANGUAGE
&f CUTION