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RESOLUTION NO. 2005-25783
A RESOLUTION OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING THE
FIRST AMENDMENT TO THE GENERAL FUND FISCAL
YEAR (FY) 2003/2004 BUDGETS TO APPROPRIATE PRIOR
YEAR ENCUMBRANCES AND AMEND CERTAIN BUDGETS
IN THE GENERAL FUND.
WHEREAS, municipal budgeting practices require reappropriation of prior
year (FY 2002/2003) outstanding encumbrances; and
WHEREAS, the Administration has performed a detailed review to determine
if an increase in departmental appropriation is required to compensate for prior year
encumbrances; and
WHEREAS, a determination has been made that functions within the General
Fund totaling $322,970, require an increase in appropriations to cover prior year
encumbrances carried forward in FY 2003/2004 that were reserved in the Designated Fund
Balance; and
WHEREAS, in addition, functions within the General Fund require an
amendment to their respective appropriation to address projected expenditures which will
exceed their departmental budget; and
WHEREAS, in order to amend certain expenditure categories within the
General Fund budget, an amendment of $809,621 is necessary to adjust certain budgets
in the General Fund, with funding from Building Permits, Building Training Surcharge and
Property Taxes; and
WHEREAS, during FY 2003/2004 the Administration transferred the Ocean
Rescue Division from the Parks and Recreation Department to the Fire Department, and
created the Office of Budget and Performance Improvement (OBPI) which encompasses
the functions of the Office of Management and Budget, Internal Audit, Grants
Management, and Organizational Development by transferring the individual budgets of
these divisions as well as $130,197 from the Human Resources to OBPI. These actions
do not constitute additional expenditures; and
NOW, THEREFORE, BE IT DULY RESOLVED BYTHE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the first amendment to
the Fiscal Year 2003/2004 General Fund budget is adopted as follows:
GENERAL FUND
Revenues
FY 2003/2004
Adopted Budget
Dept.
Re-org.
PY Encumb/ FY 2003/2004
Increase Amended Budget
Ad Valorem Taxes $
Ad Valorem Taxes-Normandy Shores
Other Taxes
Licenses & Permits
Intergovernmental
68,168,976
81,758
19,443,050
11,003,905
11,464,000
$411,783 $
397,838
68,580,759
81,758
19,443,050
11,401,743
11,464,000
GENERAL FUND FY 2003/2004 Dept. PY Encumbl FY 2003/2004
Revenues (Continued) Adopted Budget Re-org. Increase Amended Budget
Charges for Services 5,925,965 5,925,965
Fines & Forfeits 1,758,677 1,758,677
Interest 2,800,000 2,800,000
Rents & Leases 2,477,385 2,477,385
Miscellaneous 6,080,374 6,080,374
Other -Resort Tax Contribution 16,318,450 16,318,450
Other - Non-Operating Revenues 6,839,896 6,839,896
Fund Balance 0 322,970 322,970
Total $ 152,362,436 $ 0 $ 1,132,591 $ 153,495,027
Appropriations
Department/Function
Mayor & Commission $ 1,164,053 $ 1,164,053
City Manager 1,837,838 1,837,838
Communications 234,928 234,928
City Clerk 1,364,398 37,268 1,401,666
Finance 3,249,728 78,582 3,328,310
Budget & Performance Improvement 1,162,067 130,197 1,292,264
Human Resources 1,502,603 (130,197) 29,804 1,402,210
labor Relations 161,247 161,247
Procurement 676,106 676,106
City Attorney 3,095,528 65,290 3,160,818
Economic Development 836,400 38,764 875,164
Building 4,568,255 408,074 4.976,329
Planning 2,287,154 2,287,154
Tourism & Cultural Development 674,329 674,329
Bass Museum 1,140,450 1,140,450
Neighborhood Services 3,053,844 3,053,844
Parks & Recreation 24,969,837 (5,407,842) 182,391 19,744,386
Public Works 5,698,044 5,698,044
Capital Improvement Program 2,276,274 2,276,274
Fire 28,339,156 5,407,842 292,418 34,039,416
Police 56,504,946 56,504,946
Citywide Accounts 6,648,683 6,648,683
Operating Contingency 916,568 916,568
Total $ 152,362,436 $ 0 $ 1,132,591 $ 153,495,027
PASSED and ADOPTED this 1ih day
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
ATTEST:
~. PCU~
CITY CLERK
J-' -oS"
Date
CITY OF MIAMI BEACH
COMMISSION ITEM SUMMARY
m
Condensed Title:
Adopt the first amendment to the Fiscal Year (FY) 2003/2004 General Fund Budget to appropriate prior
year encumbrances, and amend certain budgets.
Issue:
I Whether to adopt the amendment?
Item Summary/Recommendation:
Adopt the resolution to amend the FY 2003/2004 General Fund Budget.
Advisory Board Recommendation:
I N/A
Financial Information:
Amount to be expended:
cu
809,621
General Fund - Fund Balance
Reserve for encumbrances.
General Fund Revenues
Building Permits
Bldg Training Surcharge
Property Taxes
$94,129
303,709
411.783
$809,621
Source of
Funds:
Finance Dept.
AGENDA ITEM
DATE
C7N
/-0. -t) S-
CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
www.ci.miami-beach.fl.us
COMMISSION MEMORANDUM
To:
Mayor David Dermer and
Members of the City Commission
Date: January 12, 2005
From:
Jorge M. Gonzalez~ ~ /'
City Manager ,.,....- 2)
A RESOLUTIO OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, ADOPTING THE FIRST AMENDMENT TO
THE GENERAL FUND FISCAL YEAR (FY) 2003/2004 BUDGET TO
APPROPRIATE PRIOR YEAR ENCUMBRANCES AND AMEND CERTAIN
BUDGETS IN THE GENERAL FUND.
Subject:
ADMINISTRATION RECOMMENDATION
Adopt the Resolution.
ANALYSIS
The first amendment to the FY 2003/2004 General Fund budget, appropriates funds to
cover prior year encumbrances, and amends certain budgets.
A detailed review was performed to identify all outstanding prior year (PY) encumbrances
that will require a carry forward of their funding from FY 2002/2003 to FY 2003/2004. This
is required because certain services and capital items were purchased during FY
2002/2003 with FY 2002/2003 budgeted funds and were paid for during FY 2003/2004.
We have identified PY encumbrances within the General Fund totaling $322,970. The
source of funding for encumbrances within the General Fund has already been recognized
as a reservation of Fund Balance and does not constitute additional expenditures or
liabilities.
Fiscal Year 2003/2004 First Budget Amendment
January 12, 2005
Page 2
Details of the PY Encumbrances amendment follows:
Department
Reappropriation of
PY Encumbrances
GENERAL FUND
INCREASED REVENUE APPROPRIATION
Fund Balance - Reserved
for Encumbrances
Total
$322,970
$322,970
INCREASED EXPENDITURE APPROPRIATION
Parks & Recreation
Finance
Econ. Development
City Clerk
Human Resources
City Attorney
Building
$182,391
78,582
17,908
15,192
7,500
11,161
10,236
Total
$322,970
Purpose
Capital
Professional Services, Capital
Operating Expenses
Operating Expenses, Capital
Professional Services, Capital
Operating Expenses
Operating Expenses
In addition, LTC No. 326-2005 Analysis of Budget to Preliminary Actual Revenues and
Expenses for the Year Ended September 30, 2004, reflects that the General Fund will
have an overall operating budget surplus of $1,298,386. However, it is necessary to
amend the appropriation for any department for which our year-end projections indicate will
exceed its budget authorization. Therefore, the following departments budgets need to be
increased:
The Building Department increase is due primarily to additional staffing approved at mid-
year to meet the growing service demands of the construction industry as well as
enhancements to computer systems. These costs ($397,838) will be funded from
additional building permit revenues and the Building Training Surcharge. The following
departmental increases will be funded from additional property tax revenues ($411,783).
The Fire Department increase is due primarily to higher cash buyouts of unused sick leave
Fiscal Year 2003/2004 First Budget Amendment
January 12, 2005
Page 3
balances as well as overtime usage. The City Attorney's Office increase is due to
additional outside legal fees. The Human Resources increase is due to costs associated
with the reorganization of the department. The City Clerk's Office increase is due to costs
associated with the run-off election. The Economic Development is due to unanticipated
additional staffing costs.
INCREASED REVENUE APPROPRIATION
Building Permits
Building Training Surcharge
Property Taxes
$94,129
303,709
411,783
Total
$809,621
INCREASED EXPENDITURE APPROPRIATION
Building
Fire
City Attorney
Human Resources
City Clerk
Economic Development
$397,838
292,418
54,129
22,304
22,076
20,856
Total
$809,621
During FY 2003/2004 the Administration transferred the Ocean Rescue Division from the
Parks and Recreation Department to the Fire Department. The Administration also created
the Office of Budget and Performance Improvement (OBPI) which encompasses the
functions of the Office of Management and Budget, Internal Audit, Grants Management,
and Organizational Development. The budgets of these divisions were transferred to the
newly created OBPI, as well as $130,197 transferred from the Human Resources
Department for the organizational development function. These actions do not constitute
additional expenditures.
The attached Resolution will allow the first amendment to departmental appropriations
within the General Fund budget to be enacted. This action is necessary to comply with
Florida Statutes which stipulate that we may not expend more than our appropriations
provide.
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