97-22526 RESO
RESOLUTION NO.
97-22526
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, PROVIDING FOR THE SECOND AMENDMENT TO
FISCAL YEAR 1996/97 BUDGETS WITHIN THE GENERAL FUND, TOTALING
$2,541,491.
WHEREAS, the Administration has performed a review of the City's
General, Enterprise, and Internal Service Funds to determine if an
amendment to departmental revenue and expense appropriations is necessary
to maintain a balanced budget; and
WHEREAS, a determination has been made that functions within the
General Fund, totaling $2,541,491, require an amendment to their respective
appropriations to cover unanticipated revenues and unbudgeted expenses in
the current year; and
WHEREAS, in order to reallocate certain revenue categories within the
budget document, an amendment is necessary to increase the Ad Valorem
Taxes, Licenses and Permits, Fines and Forfeits, and Miscellaneous
categories by a total of $4,121,216; and
WHEREAS, increased revenues within the categories of Ad Valorem Taxes
for $571,873; Licenses and Permits for $518,800; Fines and Forfeits for
$511,587;and Miscellaneous for $2,518,956, while simultaneously decreasing
Intergovernmental by $273,000, and Interest for $1,165,126, and Rents and
Leases for $141,599, the net impact of which is $2,541,491 within the
General Fund will provide the source for increased expenditures, totaling
$2,541,491 within the General Fund; and
WHEREAS, in order to amend certain expenditure categories within the
budget document, an amendment is necessary to increase allocations by
$2,797,719, within certain General Fund departments, while simultaneously
decreasing other allocations by $256,228 within the General Fund, the net
impact of which is an overall increase to the General Fund budget of
$2,541,491; and
WHEREAS, increased appropriations are necessary within the Fire
department, for $684,594 due to overtime, accumulated sick leave payout and
an additional contribution to the Supplemental pension plan;for Police,
$1,552,000 to cover overtime and an additional contribution to the
Supplemental pension plan; Citywide, for $561,125 due to excess benefit
plan and higher accumulated leave expenses, totaling $2,797,719, and
decreased appropriations are necessary within the Public Works for
$100,000; Code Compliance for $100,000; Building for $56,228 totaling
$256,228; resulting in a net increase of $2,541,491; and
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, that the following departmental
appropriations wi thin General are hereby amended to cover revenues and
expenses as enumerated as follows:
FY 1996/97
Amended Budget
February 19, 1997
GENERAL FUND
OPERATING REVENUES
Ad Valorem Taxes
Other Taxes
Licenses and Permits
Intergovernmental
Charges for Services
Fines and Forfeits
Interest
Rents and Leases
Miscellaneous
Other
Fund Balance
Subtotal
DEBT SERVICE
Ad Valorem Taxes
Subtotal
Total Revenues
APPROPRIATIONS
Mayor & Commission
City Manager
City Attorney
City Clerk
Children's Affairs
Media Relations
Film/Print/Special Events
Finance
Management & Budget
Internal Audit
Human Resources
Building
Code Compliance
Development Services
Bass Museum of Art
Recreation/Culture/Parks
General Services
Public Works
Fire
Police
Citywide Accounts
Subtotal
DEBT SERVICE
Debt Service
Subtotal
Total General Fund
$44,102,496
16,666,550
6,663,800
9,059,433
1,851,080
849,663
5,983,901
838,660
3,847,999
8,907,696
441. 876
$ 99.213.154
$ 11. 028.582
$ 11. 028.582
$110.241. 736
$ 637,983
1,193,225
2,511,370
869,635
81,110
225,000
239,044
1,821,690
464,260
302,609
936,127
2,122,747
1,693,683
1,945,963
672,765
14,418,380
1,691,202
3,374,457
19,014,475
36,625,840
8.371.589
$ 99.213.154
$ 11. 028.582
$ 11.028.582
$110.241.736
Increase/
(Decrease)
$ 571,873
518,800
(273,000)
511,587
(1,165,126)
(141,599)
2,518,956
o
$2.541. 491
$
$
$2.541. 491
$ 0
o
o
o
o
o
o
o
o
o
o
(56,228)
(100,000)
o
o
o
o
(100,000)
684,594
1,552,000
561.125
$ 2.541.491
$ 0
$ 0
$ 2.541.491
FY 1996/97
Amended Budget
Sept 24, 1997
$ 44,674,369
16,666,550
7,182,600
8,786,433
1,851,080
1,361,250
4,818,775
697,061
6,366,955
8,907,696
441. 876
$101.754.645
o
o
$ 11. 028.582
$ 11. 028.582
$112.783.227
$ 637,983
1,193,225
2,511,370
869,635
81,110
225,000
239,044
1,821,690
464,260
302,609
936,127
2,066,519
1,593,683
1,945,963
672,765
14,418,380
1,691,202
3,274,457
19,699,069
38,177,840
8.932.714
$101.754.645
$ 11. 028.582
$ 11. 028.582
$112.783.227
FY 1996/97
Amended Budget
February 19, 1997
Increase/
(Decrease)
FY 1996/97
Amended Budget
Sept 24, 1997
INTERNAL SERVICE FUNDS
APPROPRIATIONS
Central Services
Communications
Fleet Management
Property Management
Risk Management
Total Internal Serv
ENTERPRISE FUNDS
APPROPRIATIONS
Convention Center
Parking
Sanitation
Sewer
Storm Water
Water
Total Enterprise
TOTAL ALL FUNDS
$ 571,245
5,086,358
6,549,381
4,408,008
12.852.309
S29.467.301
$
$ 571,245
5,086,358
6,549,381
4,408,008
12.852.309
S29.467.301
S
o
o
o
o
o
o
$ 15,611,376
12,860,317
3,856,222
25,430,247
3,451,404
14.590.835
S 75.800.401
$0
o
o
o
o
o
o
$ 15,611,376
12,860,317
3,856,222
25,430,247
3,451,404
14.590.83-.2.
S75.800.401
S
S215.509.438
S218. 050. 9~~
S 2.541.491
PASSED and ADOPTED this 24th day of September. 1997.
~(:<r .~~
City Clerk
.~
APPROVED I-S TO
FORM & LANGUAGE
& FOR EXECUTION
(t#JflJ)J.;J- 4/''Jd:J]
ity Attorney ~...
CITY OF MIAMI
BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
http:\\ci.miami-beach.f1.us
COMMISSION MEMORANDUM NO. .k.J 2- q 1
TO:
Mayor Seymour Gelber and
Members of the City Commission
DATE: September 24, 1997
FROM:
Jose Garcia-Pedrosa
City Manager
SUBJECT:
A RESOLUTION OF E MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FL IDA, PROVIDING FOR THE SECOND AMENDMENT TO
FISCAL YEAR 1996/97 BUDGETS WITHIN THE GENERAL FUND.
ADMINISTRATION RECOMMENDATION:
Approve the Resolution.
BACKGROUND:
Resolution Number R-94-21258 directed the Administration to provide
quarterly reports on the operating budget by comparing budget to actual,
with explanations on those revenue and expense categories and
classifications which our year-end projections reveal will be at a
significant variance to budget. On February 19, 1997, the first
amendment to Fiscal Year 1996/97 was adopted to cover prior-year
encumbrances. An analysis of the third quarter which ended on June 30,
1997, was also provided via LTC #86-1997, dated August 18, 1997, which
serves as the foundation for this budget amendment. As noted in the
second and third quarter reports, the Administration is proposing this
amendment to address unanticipated revenues and unbudgeted expenditures
in the General Fund. Since Florida Statutes prohibit the overexpenditure
of departmental budgets and funds without Commission approval, it is
necessary to amend appropriations for those funds which our year-end
projections indicate will exceed their budget authorization.
ANALYSIS DISCUSSION:
This second amendment will increase the amended budget of the General
Operating Fund by $2,541,491 or 2.6% from $99,213,154 to $101,754,645.
In keeping with sound financial planning and budgeting practices, we
will, if necessary, present a third and final amendment during the month
of December supported with a year-end reconciliation for the fourth
quarter to recognize any unanticipated expenses and year-end closing
transactions which impact the budget document.
AGENDA ITEM e 'l C
DATE~
Fiscal Year 1996/97 Second Budget Amendment
Page 2
September 24, 1997
In order to recognize increased revenues to four categories, decreased
revenues to three categories, increased expenditures to three
departments, offset by decreased expenditures to three departments, a
budget amendment must be adopted.
REVENUES
Our projections indicate that increased revenues within the General Fund
will be received in the categories of Ad Valorem Taxes, Licenses and
Permits, Fines and Forfeits, and Miscellaneous revenue. Therefore,
increases to the revenues budgeted for the following categories are
required: Ad Valorem Taxes by $571,873 due to increased collections;
Licenses and Permits by $518,800 due to increases in building and trade
permits and the newly established fire inspection permit; Fines and
Forfeits by $511,587 due primarily to increased code enforcement and
traffic fines; Miscellaneous by $2,518,956 due to the sale of the Publix
property and proceeds from planning application and design review fees.
Further, interest is expected to fall short of budget by $1,165,126 in
part due to the delay in adopting a flexible investment policy.
Intergovernmental will fall short of budget by $273,000 due to decreases
in cigarette, motor fuel and sales taxes. Rents and Leases, whi ch
includes income from City-owned properties, will fall short of budget by
$141,599.
EXPENDITURES
Our projections indicate increases within Fire ($684,594) for overtirrle,
accumulated sick leave payout and an additional contribution to the
Supplemental pension plan; Police ($1,552,000) for overtime and an
additional contribution to the Supplemental pension plan; and Citywide
($561,125) due to excess benefit plan and higher accumulated lea.ve
expenses. These increases will be offset by decreased expenditures c.ue
to savings from unfilled positions in departments such as Code Compliance
($100,000); Public Works ($100,000); and Building ($56,228).
Additional operating savings within other departments will result in a
contribution to fund balance of $394,238.
No amendments to the Enterprise and Internal Service Funds are planned,
as our projections indicate that these funds will remain within their
annual allocations.
SECOND AMENDMENT DISCUSSION:
Having provided an analysis of the General Fund, we will now present the
amendments required to increase appropriations to cover unanticipated
revenues, unbudgeted expendi tures, and decreased expendi tures . To ei tt.er
increase or decrease an appropriation (revenue and expense), a budget
amendment is necessary.
Fiscal Year 1996/97 Second Budget Amendment
Page 3
September 24, 1997
I. GENERAL FUND APPROPRIATIONS (REVENUES AND EXPENDITURES)
A. Increase of Operating Revenues
INCREASED APPROPRIATIONS
CATEGORY
Ad Valorem Taxes
Licenses and Permits
Fines and Forfeits
Miscellaneous
Total Increase
DECREASED APPROPRIATIONS
CATEGORY
Intergovernmental
Interest
Rents and Leases
Total Decrease
Net Increase/(Decrease) in Operating Rev
AMOUNT
$ 571,873
518,800
511,587
2.518.956
S 4.121.216
AMOUNT
$ (273,000)
(1,165,126)
(141.599)
(1.579.725)
S 2.541.491
B. Increase and Decrease of Operating Expenditures
INCREASED APPROPRIATIONS
DEPARTMENT
Fire
Police
Citywide
Total Increase
DECREASED APPROPRIATIONS
DEPARTMENT
Public Works
Code Compliance
Building
Total Decrease
Net Increase/(Decrease) In Operating Exp
AMOUNT
$ 684,594
1,552,000
561.125
S 2.797.719
AMOUNT
$ (100,000)
(100,000)
(56.228)
S (256.228)
S 2.541. 491
CONCLUSION:
The attached Resolution will allow the second amendment to departmental
appropriations within the General Fund 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 net increase in
operating revenues within the General Fund will provide the source of
funding for the increase in expenditures.
JGP:PDW:JC:KRW