R7A-Adopt 4th Amendment Gen -Ent -Int Serv -Special Rev Fund Budgets FY 14-15COMMISSION ITEM SUMMARY
Condensed Title:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF MIAMI BEACH, FLORIDA,
ADOPTING THE FOURTH AMENDMENT TO THE GENERAL FUND, ENTERPRISE FUND,
INTERNAL SERVICE FUND, AND SPECIAL REVENUE FUND BUDGETS FOR FISCAL YEAR
(FY)2014t15
rrEilr R7A
Ensure expenditure trends are sustainable over the long term.
Data: N/A
ltem Summary/Recommendation :
The budgets for the General Fund, Enterprise Funds, lnternal Service Funds, and Special Revenue Funds
for FiscalYear 2014115 were approved on December 4,2014, with the adoption of Resolution No. 2014-
28860.
The First Amendment to the General Fund, Enterprise Funds, lnternal Service Funds, and Special Revenue
Funds budgets for FY 2014115 was approved on December 17,2014, by resolution2014-28864. The
Second Amendment was approved on Febru ary 11 ,201 5, by resolution 2O15-28919. The Third Amendment
was approved on June 10, 2015 by resolution # 2015-29047. Section 166.2a1@)(c.), Florida Statutes,
requires that a municipality's budget amendment must be adopted in the same manner as the original
budget.
Per Florida Statute 166.241, the City has 60 days following the end of the fiscal year to amend a budget for
that year. Proposed budget amendments represent the budget amendment required by state lawforfunds,
departments, or accounts that exceed their appropriated authority.
Based on a detailed third quarter analysis comparing FY 2014115 actual expenditures to budget which will be
distributed separately via Letter to Commission (LTC), all expenditures are within FY2014l15 amended
budgets per their appropriated authority. The only exceptions are listed below and require a budget
amendment per Florida Statute.
General Fund: Communications and Citywide Accounts
Special Revenue Funds: Sth & Alton Garage and Normandy Shores
It should be noted that actual expenditures to date are preliminary in nature due to the fact that the City's
financial records will not be closed until after the external auditors complete their review. Historically, this
occurs in April, with the City's Comprehensive Annual Financial Report (CAFR) For the Year Ended
September 30, 2015, usually available in May and the External Auditor's Report available in July. However,
this analysis has considered all year-end entries to date and adjusted for pending entries where appropriate.
Financial lnformation:
Source of
Funds
w
Amount Account
$10,000 5"' & Alton Garage Fund Balance
$15,000 Normandy Shores Fund Balance
$25,000 TotalAll Funds
John Woodruff, OBPI Director
Assistant City Manager
& MIAMIBHACH BArE l0 - zl-ls38
g AAIAMIBTACH
City of Miomi Beoch, l7O0 Convention Cenler Drive, Miomi Beoch, Florido 33139, www.miomibeochfl.gov
MEMORANDUM
TO:Mayor Philip Levine and Members of City
FRoM: Jimmy L. Morales, City Manager
DATE: October 21,2015
SUBJECT: A RESOLUTION OF THE MAYOR D CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, ADO THE FOURTH AMENDMENT TO THE
GENERAL FUND, ENTERPRISE INTERNAL SERVICE FUND, AND
SPECTAL REVENUE FUND BUDGETS FOR FISCAL YEAR (FY)2014115.
ADMINISTRATION RECOMM ENDATION
Adopt the resolution amending the FY 2014115 General Fund, Enterprise Funds, lnternal
Service Funds, and Special Revenue Funds budgets.
COMPLIANGE WITH FLORIDA STATUTES
The First Amendment to the General Fund, Enterprise Funds, lnternal Service Funds, and
Special Revenue Funds budgets for FY 2014115 was approved on December 17, 2014, by
resolution 2014-28864. The Second Amendment was approved on February 11, 2015, by
resolution 2015-28919. The Third Amendment was approved on June 10, 2015 by resolution #
2015-29047. Section 166.241(4Xc.), Florida Statutes, requires that a municipality's budget
amendment must be adopted in the same manner as the original budget.
Per Florida Statute 166.241, the City has 60 days following the end of the fiscal year to amend a
budget for that year. Proposed budget amendments represent the budget amendment required
by state law for funds, departments, or accounts that exceed their appropriated authority.
Based on a detailed analysis comparing third quarter FY 2014115 actual expenditures to budget
which will be distributed separately via Letter to Commission (LTC), all expenditures are within
FY2014115 amended budgets per their appropriated authority. The only exceptions are listed
below and require a budget amendment per Florida Statute.
General Fund: Communications and Citywide Accounts
Special Revenue Funds: sth & Alton Garage and Normandy Shores
It should be noted that actual expenditures to date are preliminary in nature due to the fact that
the City's financial records will not be closed until after the external auditors complete their
review. Historically, this occurs in April, with the City's Comprehensive Annual Financial Report
(CAFR) For the Year Ended September 30, 2015, usually available in May and the External
39
Fourth Amendment to the FY 2014115 General Fund, Enterprise, lntemal Service and Special Revenue Funds
Budgets
Page2
Auditor's Report available in July. However, this analysis has considered all year-end entries to
date and adjusted for pending entries where appropriate.
PROPOSED AMENDMENTS TO THE GENERAL FUND
Preliminary year-end actual expenditures show that the following departments are projected to
exceed their amended budget. This variance is made up from savings in several department
budgets. A comparison of actual expenditures to the amended budget by Department is
provided in Schedule A. The following departments require budget amendments.
Communications - The department is preliminarily estimated to be above the amended
budget by approximately $50,000. The variance is due primarily to the some key positions
being filled at higher salaries than budgeted.
3ommunications
Amended
Budget
Preliminary
Actual Difference o/o Overl (Underl
Expenditures 1,410,000 1,460,000 50.000 3.1o/t
Citywide Accounts- This account is preliminarily estimated to be above the amended
budget by approximately $220,000. This is primarily due to accumulated leave payouts
projected to exceed the budget by over $800,000. This overage is projected to be offset by
other line items being under budget.
Citvwide Account
Amended
Budget
Preliminary
Actual Difference % Overl (Under'
Expenditures 18j22.000 18,342,000 220.000 1.201
PROPOSED AMENDMENT TO THE SPECIAL REVENUE FUNDS
The City of Miami Beach currently offers certain programs and activities not supported through
the general operating budget, but by outside agency grants and self-supporting user fee
programs. These Special Revenue Fund Budgets include:
o Resort Tax Fund;o 7th Street Garage Operations;. Sth & Alton Garage Operations;. Art in Public Places;o Tourism and Hospitality Scholarship Program;. Green/SustainabilityFund;o Waste Hauler Additional Services and Public Benefit Contribution Fund;
o Education Compact Fund;o Red Light Camera Fund;o Emergency 911 Fund;o lnformation and Communications Technology Fund;
o People's Transportation Plan Fund;
40
Fourth Amendment to the FY 2014115 General Fund, Enterprise, lntemal Service and Special Revenue Funds
Budgets
Page 3
. Concurrency Mitigation Fund;r Miami Beach CulturalArts Council;o Police Special Revenue Account;. Police Confiscation Trust Funds (Federal and State); and. Police Training and School Resources Fundo Residential Housing. Normandy Shoreso Transportation Fund
All special revenue funds are projected to be at or under the amended budget, except for the 5h
& Alton Garage, which is projected to be above budget by $10,000, primarily due to contract
maintenance expenditures trending higher than budgeted for the 2014115 fiscal year; and the
Normandy Shores budget, which is projected to be over budget by $t5,000, primarily due to
repairs to the entrance gate.
CONCLUSION
The resolution amending FY 2014115 budgets will allow amendments to the General Fund, and
Special Revenue Fund budgets to be enacted. This action is necessary to comply with Florida
Statute 166.241, which stipulates that the City has 60 days following the end of the fiscal year to
amend a budget for that year.
JLM/JW
41
SCHEDULE A
FY 2OI4I75 GENERAL FUND
FY zOL lLs
Adopted
Budpet
Amended
2OL4lL5
Budset
Amended
20L4lts
Budget as of
10-21-1s
REVENUES
Ad Valorem Taxes
Ad Valorem Taxes-S Pte Costs
Ad Valorem Cap Renewal & Replac
Ad Valorem Taxes-Normandy Shores
Other Taxes
Licenses and Permits
lntergovemmental
Charges for Services
Golf Courses
Fines and Forfeitures
lnterest
Rents and Leases
Miscellaneous
Other-Resort Tax Contribution
Other-Non-Operating Revenues
Reserve-Building Department Ops
Prior Year-End Surplus Carryover
Prior Year Surplus from Parking Fund
LL4,420,OO0
11,159,000
2,180,000
145,000
24,389,000
26,111,000
10,496,000
4,8t2,000
6,19&000
2,435,000
3,285,000
7,L20,000
12,581,000
34,084,000
9,075,000
1,500,000
1,687,000
I400.000
L14,420,O00
11,159,000
2,180,000
145,000
24,389,000
26,26L,ON
10,496,000
4,812,000
6,198,000
2,436,O@
3,285,000
7,L20,0@
12,581,000
34,359,000
9,076,000
1,500,000
6,511,000
8.400.000
LL4,420,000
11,159,0@
2,180,000
145,000
24,389,0@
26,25L,00O
10,496,000
4,812,O00
6,198,000
2,436,O00
3,285,000
7,120,000
1es8L000
34,359,000
9,075,000
1,500,000
6,511,000
R 400 000
rOTAL REVENUES
Jnrealized Gains/(Losses)
280,079,000 285,328,000 285,328,000
TOTAL NET OF UNREALIZED GAINS/(LOSSES)280.079.000 285,328,000 285,328,000
Mayor and Commission
City Manager
Communications
Office of Budget & Performance lmprov
Organizational Development & Perf lnitiatives
Finance
Procurement
Human Resources/Labor Relations
City Clerk
City Attorney
Housing & Comm Services
Building
Planning
Tourism, Cultural, & Economic Development
Code Compliance
Parks and Recreation
Public Work
Capital lmprovement Projects
Police
Fire
Emergency Management
Citywide Accounts & Operating Contingency
Citywide-Normandy Shores
Citywide-Transfers-Capital lnvestment Upkeep Fund
Citywide-Transfers-lnfo & Comm Technology Fund
Citywide-Transfers-Pay-As-You Go Capital Fund
Capital Renewal & Replacement
Capital Projects Not Financed By Bonds-MUNIS
Reserve-Future Buildins DeDt Needs
1,916,000
3,415,000
1,410,000
2,242,@O
572,O@
5,308,000
1,657,000
2,L72,OO0
1,374,@O
5,017,000
2,40s,@o
13,s90,000
3,920,000
3,s09,000
5,553,000
29,t47,@O
10,911,000
4,903,000
94,86s,000
63,284,000
8,8s3,000
9,s94000
222,000
2ss,000
395,000
1,400,000
2,180,000
1,916,000
3,415,000
1,410,000
2,262,O00
572,000
5,308,000
1,670,000
2,195,000
1,374,000
5,017,000
2,405,000
13,590,000
3,936,0q)
3,509,000
5,599,000
29,775,000
11,014,000
4,903,000
95,085,000
63,394,000
8,857,000
10,705,000
222,O00
255,000
395,000
1,400,000
2,180,000
1,500,000
1.454.000
50,000
(270,0001
220,000
1,916,000
3,415,000
1,460,000
2,262,O@
572,O@
5,308,000
1,670,000
2,195,000
1,374,000
5,017,000
2,405,000
13,590,000
3,936,000
3,509,000
5,599,000
29,505,000
11,014,000
4,903,000
9s,085,000
63,394,000
8,857,000
10,925,000
222,O@
255,O00
395,000
1,400,000
2,180,000
1,5oo,ooo
1.464.000
IOTAL EXPENDITURES 280.079.0(x)28s,328,000 285,328,000
EXCESS OF REVENUES OVER/(UNDER) EXPENDITURES
EXCESS OF REVENUES OVER/(UNDERI EXPENOITURES Nsf
oF UNREALTZED GATNS/ILOSSES) ON INVESTMENTS
42
FY 2OL4/ts
Adantpd Brrdgpt
Amended
2074/75 Budeet
Proposed Budg€li:
=.ameadmeh!
::i: :.:19"21*n5 ::jii il
Amended
20l4l]..5 Budget
as of 1G21-15
ENTERPRISE FUNDS
REVE N U E/,EXP.EN.DIru RE
Convention Center
S_anltation ..
Sewer Operations
Stormwate r O p! !i,atio;-r"9
Water Operations
Total Enterprise Funds
I NTERNAL SERVI CE FU",ND.S-...-...-
REVENUE/EXPENDlruRE
Central Services
Fleet Manageme-nt
lnformation Tech nology
Property Management
Risk Management
Med-lc,al $- Dentat ! nsqlangg-.
..
Total lnternal Service Funds
L2,162,W
2_Ottr;7!W-
43,276,W
20,ry!w-
33.428.000
l71762!ry ^
20,430,000 |
43,276,W:
:
20.813.000 :
33.428.000
L),L62,W
so,207,w
20,430,000
+3,276,W-
?0r813rW9
33,428,000
t79,W,W 180,316,mO 180,316,000
i,,w,,,ooo
Lo,7!J,Wl
1sr9?etgqg
9,754,@O
14,524,@O
26.696.m0
1,045,q09
LO,747tW
1.s,s2&q9
9,770,W
14s30-999
25.696.O00
1,glq.qqg
tol47,ry
1s,928,q99
9,TtO!ry
14s30,0o0
26,696,000
78,396,(x)0 78,7L7,W 78,7L7,m
sPECrAr REVENU ES FU N.D9
REVENUE/EXPENDIruRE
Resort Tax
7th Street Garage
5th & Alton Garage
Arts in Public Places
Tourism and Hospitality
Scholarship Programs
Education Compact
52,889,QQO , ._."
2,3810QQ
,
ssTrQQp-
,,
720.gp9
ii
1 2,00"O . .
107,000
..8J5,900
388,000
1,307r000
2z2,q.o
1.4sO-gqg-
2!73_9,W:l
s8o-qqg_
776,W.
Tspgq
4s,q,o-q
77,W
Red Light Camera Fund
E-911 Fund
Cultural Arts Council
Normandy Shores
People's Transportation Plan
Fund
Transportation Fund
eol ic9...-!-9-11f lgca!! o n-Fe d ergt
.P,o!"!_*...."-"c"p:tf ilc.et!o-n--St9te._...
Police Special Revenue
Potice Train!ne
Waste Hauler Fund
Resi(ent-Ql.Hougf n"g !1og1g.ry_ . .
lnformation and Communication
Tech Fund
Total Special Revenue Funds
395,000 391000
6s,636-qg0
a38s,oqg
s.87,9q
7-8sfgq
-L!2,ry
107,000
6s,536,000 i" ..-"-,1
2!38:5tW
i
..-sPZ..-qW-
zqg,ooo-
14:2tg4-
i
104Qq,0_ i
.. . 9s6,9Q,0 ,
... .895r@o_ i
433,009
:
t,4€;7,ry i
.... ?70,000 ,
:
L,677_!W'
7,396,W.
7!}@:
2_77!ry--':
7s.goq
45,999
..............*77-.99-0,
476-rgqg-
l
39s,000 :
..8s--6p9.0_
433,99q i
1,4€;7try )
?"ss,q!.q
t!€;77!W:
7:396,q99
;
713,W9--.",
- ?"7J..W'
71ry:l
45,W:
Tt,w:
476,W I
11000 i
FY 2OL4/ts
Adonted Rrrdoet
Amended
20].4/15 Budset
Proposed 8ud -"
.: Am€.n q.n[
i:., 1G21--15 i
Amended
2014/tS Budget
as of 1G21-15
FY2O!4/Ls
Adnnted Brrdoet
Amended
2Ot4/15 Budeet
rrc'i#sdd audge!
endmenffij
r:,:10-21i[5 ifff;fr
Amended
2074/L5 Budget
as of 1G21-15
75,536,fi)O 84,184,000 25,000 84,209,q)O
43
!&u!+I ftt(Efr tt lElS
*f,,.E{m!a&(0*N€TGHBORS
I I
leNE
MIAMIBTACH
CITY OF MIAMI BEACH
NOTICE OF PUBLIG HEARINGS
ocToBER 21,2A15
NOTICE IS TIEREBY given that the following public hearings witl be
held by the Mayor and City Commissioners of the City of Miami Beach.
Florida, in the Comrnission Chambers, Third Floor, City Hall, 1700
Conventior: Cantar Drive, Miami Beach, Florida, on October 21.2015,
at the times listed, or as sQon th€reafter as the matter can be heard:
5:05 p.m,
An Ordinance AmendingThe Code OfThe Caty Of Miaml Beacfr. Florida
By Amending Chapter 142, "Zoniag Districts And Regulationsj' Article ll.
" District Regulationsj' Division 5, " CD-z Commercial Mediu nr lntensity
Districtj' At Section '!42-305, "Prohibited Usesj' By Adding Bars. Dance
Halls, And Entertainmant Estabtishments As Prohibited Uses Within
The CD-Z, Sunset Harbour Neighborhood, Generally Bounded By Purdy
Avenue, 20ch Street, Alton Road And Dade Boulevard; Providing For
Codification; Flepealer; Severability; Applicability; And An Effective Date.
tnquiries may be directed to the Planning Oepariment at 305.673.7550-
5106 p.m.
A Resolution AdoptingThe Fourth ArnEndmentToThe General Fund,
Enterprise Fund, lnternal Service Fund, And Special Bevenue Fund
Budgets For FiscalYear (FY) 2014115. lnquiries may be directed to the
Budget & Performance lmprovement Department at 305.673.751O.
TNTERESTED PAHTIES are invited to appear at this meeting, or be
represented by an agent, or to express their views in writing addressed
to the City Commission, clo the City Clerk, '1700 Convention Center
Drive, 1*t Floor, City Hall. Miami Beach, Florida 33'139. Copies of these
items are available for public inspection during norrnal business hours
in the Office of the City Clerk, 1700 Convention Center Drive, 1o FIoot
City Hall, Miami Beach, Ftorida 33139.This meeting, or any item herein,
may be continued, and under such circumstances, additional legal
notice need n$t be provided.
Pursuant to Section 28S.0105, Fla- Stat., the City hereby advises the
public that if a person decidas to appeal any decision rtrade by the
City Commission with re€pect to any matter considered at its meeting
or its hearing, sueh person must ensLre that a verbatim record of the
proceedings is rnade, which record includes the testimony and evidence
upon which the appeal isto be based.Tlris notice does nct conslitute
eonsent by the City for the introduction or admission of otherwise
inadmissible or irrelevani evidence, nor does it authorize challenges or
appeals not otherwise allowed by law.
To reqr:est this material in alternate format, sign language interpreter
(five-day notice required), information oil access for persons with
disabilities, and/or any accommodation to revlew any document or
participate in any City-sponsored prcceedings, calt 305.604-2449 and
select 1 for English or 2 for Spanish, then option 6;TTY usors may call
via711 {Florida Relay Service).
Rafael E. Granado, CitY Clerk
City of Miami Beach
Ad 11s0
44
RESOLUTION TO BE SUBMITTED
45