95-21496 RESO Incomplete
RESOLUTION NO.
95-21496
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, AMENDING FY 1994/95 BUDGETS IN THE
GENERAL FUND TOTALING, $1,141,175; THE CONVENTION CENTER,
PARKING, SANITATION, SEWER, STORM WATER, AND WATER ENTERPRISE
FUNDS TOTALING, $1,705,975; AND THE COMMUNICAT:IONS, FLEET
MANAGEMENT, AND PROPERTY MANAGEMENT INTERNAL SERVICE FUNDS,
TOTALING $545,763, TO PROVIDE FOR THE REAPPROPRIATION OF
OUTSTANDING PRIOR YEAR ENCUMBRANCES.
WHEREAS, municipal budgeting practices require reappropriation of
FY 1993/94 outstanding encumbrances; and
WHEREAS, the Administration has performed a review of the City's
General, Enterprise, and Internal Service Funds to determine if an
increase in departmental appropriations is required to compensate for
prior year encumbrances; and
WHEREAS, a determination has been made that ten functions within
the General Fund, totaling $1,141,175; six Enterprise Funds, totaling
$1,705,975; and three Internal Service Funds, totaling $545,763, require
an increase in their respective appropriation to cover prior year
encumbrances carried forward into Fiscal Year 1994/95; and
WHEREAS, in order to increase appropriations an amendment to the
current budget is necessary.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the following
departmental appropriations within the General, Enterprise, and Internal
Service Funds are hereby amended to cover prior year encumbrances as
enumerated as follows:
FY 1994195 Increasel FY 1994/95
Current Budget (Decrease) Amended Budget
GENERAL FUND
OPERATING REVENUES
Ad Valorem Taxes $37,587,580 $0 $37,587,580
Other Taxes 15,957,574 0 15,957,574
Licenses and Permits 6,960,800 0 6,960,800
Intergovernmental 9,622,000 0 9,622,000
Charges for Service 1 ,321 ,500 0 1 ,321 ,500
Fines and Forfeits 3,207,000 0 3,207,000
Interest 1,200,000 0 1,200,000
Rents and Leases 912,087 0 912,087
Miscellaneous 7,127,266 0 7,127,266
other 3,271,496 0 3,271,496
Fund Balance 0 1,141,175 1,141,175
Subtotal $87,167,325 $1,141,175 $88,308,500
GENERAL OBLIGATION
DEBT SERVICE
Ad Valorem Taxes $10,729,536 $0 $10,729,536
Subtotal $10,729,536 $0 $10,729,536
Total Revenues $97,896,861 $1,141,175 $99,038,036
EXPENDITURES
Mayor and Commision $497,663 $0 $497,663
City Manager 1,308,170 0 1,306,170
City Attorney 2,038,277 2,291 2,040,568
Children and Families Affairs 67,792 0 67,792
City Clerk 675,243 0 675,243
Community Relations/PIO 558,344 0 558,344
Finance 1,430,751 4,667 1,435,638
Management and Budget 643,825 0 643,825
Human Resources 1 ,013,078 18,935 1 ,032,013
Building Services 3,030,169 144,090 3,174,259
Devel,Design & Hist Pres 1 ,508,853 0 1 ,508,853
Rec, Cutture & Parks 10,516,979 137,488 10,654,467
General Services 2,150,815 11,050 2,161 ,865
Public Works 2,033,541 16,913 2,050,454
Fire 15,936,667 323,501 16,250,366
Police 30,680,030 69,622 30,749,652
Citywide 13,078,908 412,398 13,491,308
Subtotal $87,167,325 $1,141,175 $88,308,500
GENERAL OBLIGATION
DEBT SERVICE
Debt Service $10,729,536 $0 $10,729,536
Subtotal $10,729,536 $0 $10,729,536
Total Expenditures $97,896,861 $1,141,175 $99,038,036
FY 1994/95 Inerease! FY 1994/95
Current Budget (Decreasel Amended Budget
ENTERPRISE FUNDS
Convention CenterlTOPA $13,236,090 $688,160 $13,924,250
Parking 6,457,347 192,937 6,650,284
Sanitation 3,608,776 74,951 3,883,729
Sewer Operations 16,055,759 42,803 16,098,562
Storm Water 2,600,000 583,622 3,383,822
Water Operations 12,223,722 123,302 12,347,024
Total Enterprise Funds $54,381,696 $1,705,975 $58,087,671
INTERNAL SERVICE FUNDS
Central Services $700,285 $0 $700,285
Communications 2,612,953 44,887 2,657,840
Fleet Management 4,358,936 361,016 4,719,952
Property Management 2,237,147 139,660 2,377,007
Risk Management 9,707,337 0 9,707,337
Total Internal Srvc Funds $19,616,658 $545,763 $20,162,421
PASSED and ADOPTED this 15th day of February, 1995,
MAYOR
Attest by:
B1
Date
FORM APPROVED
1 y' DIpL
:f'-9
2.- Il>."l~
CITY CLERK
Funding Approved
~.
CITY OF
MIA.MI' BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH FLORIDA 33139
COMMISSION MEMORANDUM NO. ~
TO:
Mayor Seymour Gelber and
Members of the City Commission
Roger M. Carlton ~. () . ---
City Manager ~
SU~ECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, AMENDING FY 1994/95 BUDGETS IN THE
GENERAL FUND TOTALING $1,141,175; THE CONVENTION CENTER,
PARKING, SANITATION, SEWER, STORM WATER, AND WATER ENTERPRISE
FUNDS TOTALING $1,705,975; AND THE COMMUNICATIONS, FLEET
MANAGEMENT, AND PROPERTY MANAGEMENT INTERNAL SERVICE FUNDS
TOTALING $ 54 5, 763 TO PROVIDE FOR REAPPROPRIATION OF
OUTSTANDING PRIOR YEAR ENCUMBRANCES.
DATE: February 15, 1995
FROM:
ADMINISTRATION RECOMMENDATION:
The Administration recommends adoption of the attached Resolution which
provides for the reappropriation of prior year (PY) encumbrances within
General, Enterprise, and Internal Service Funds and serves as the First
Amendment to the Adopted Budget for Fiscal Year (FY) 1994/95.
BACKGROUND:
On December 21, 1994, the Administration presented its third and final
budget amendment for Fiscal Year 1993/94 to the Commission. Contained in
the agenda item was the statement that approximately. . ." a $1,038,599
contribution to General Fund Balance would be achieved, less a
reservation of $1,212,077 for Prior Year Encumbrances, bringing Total
Fund Balance for the General Fund at September 30, 1994 to $6,774,727.
Comparing this estimate to the financial statements for the Year Ended
September 30, 1994 reveals that our estimates varied less than one
percent from the final figures. The reserve for encumbrances within the
General Fund is stated at $1,212,609, with the Total Fund Balance for
the General Fund totaling $6,774,972. This annual review of the
financial statements for the year ended has allowed us to identify PY
encumbrances totaling $1,141,175 within the General Fund; $1,705,975
within six Enterprise Funds, and $545,763 within three Internal Service
Funds which require budget adjustments. These PY commitments require
additional funding due to the fact that these PY encumbrances were
carried forward and will be relieved during the current year.
286
AGENDA ITEM
R-l-G
2-1S-05
DATE
First Amendment - FY 1994/95 Budget
Page 2
February 15, 1995
In order to increase a departmental appropriation, a budget amendment is
necessary. Funding for this budget amendment is available within Fund
Balance in the General Fund and Retained Earnings in Enterprise and
Internal Service Funds. In essence, this budget amendment allows
projects and commitments carried over from FY 1993/94 to FY 1994/95 to
be funded with FY 1993/94 dollars that were reserved within the
accumulated Fund Balance at September 30, 1994 and carried forward into
FY 1994/95. This budget amendment will not impact the current year.
Details of the amendment follow:
ANALYSIS:
Reappropriation
of PY Encumbrance
General Fund
Building Services
$ 144,090
City Attorney
Finance
Fire
2,291
4,887
323,501
General Services
11,050
Human Resources
Police
Public Works
Recreation
18,935
69,622
16,913
137,488
Citywide
Special Projects
Lobbyist
Street & Streetlight
Emergency 911
Total General Fund
195,799
18,096
55,672
142.831
$1,141,175
Purpose
Equipment, Phone Sys, Office
Relocation
Office Furniture
Capital (Computers)
Prof Serv, Air Truck, Equipment,
Building Imps
Capital (Computers), Contract
Maint
Computers, Temp Labor
Prof Serv, K-9 Equipment
Prof Serv, Equipment
Prof Serv, Equipment, Building
Imps
Prof Serv, Capital
Prof Serv
Paving Contract
Capital
ZS7
First Amendment - FY 1994/95 Budget
Page 3
February 15, 1995
Enterprise Funds
Convention Center/TOPA
Parking
sanitation
Sewer
Storm Water
Water
Total Enterprise Funds
Internal Service Funds
Communications
Fleet Management
Property Management
Total Internal Serv Funds
$ 688,160
192,937
74,951
42,803
583,822
123.302
$1,705,975
$ 44,887
361,016
139.860
$545,763
Glass Doors, Security Sys,
Telescopic Platforms
Prof Serv, Lockheed S t u d Y ,
Equipment, Vehicles, Radios
Vehicle, Temp Labor
Capital, Repair and Maint
Prof Serv (CH2M Hill), Vehicles
Vehicles, Equipment
Computer, Telephones
Vehicles, Computer System
Vehicles, Repair and Maint
CONCLUSION:
The attached Resolution serves as the mechanism to amend the current
budget to discharge these PY obligations, the sum of which were not yet
available during FY 1994/95 budget deliberations last summer as FY
1993/94 had not yet closed. The source of funding for encumbrances
within the General Fund has already been recognized as reservations of
fund balance and does not constitute additional e~penditures or
liabilities. PY Encumbrances for the Enterprise and Internal Service
Funds are funded from Retained Earnings.
RMC:DJJ:me
attachment - Resolution
288