98-22679 RESO
RESOLUTION NO.
98-22679
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, PROVIDING FOR THE FIRST AMENDMENT TO
FISCAL YEAR 1997-98 BUDGETS WITHIN THE GENERAL FUND, TOTALING
$392,165; THE ENTERPRISE FUNDS, TOTALING $422,837; AND THE
INTERNAL SERVICE FUNDS, TOTALING $446,421; SAID AMENDMENTS
PROVIDING FOR APPROPRIATION OF PRIOR YEAR ENCUMBRANCES
WHEREAS, municipal budgeting practices require reappropriation of FY 96-97 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 functions within the General Fund,
totaling $392,165; the Enterprise Funds, totaling $422,837; and the Internal Service Funds,
totaling $446,421, require an increase in their respective appropriations to cover prior year
encumbrances carried forward into FY 97-98; and
WHEREAS, in order to either increase or amend appropriations (revenue and expense),
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 General, Enterprise, and Internal Service Funds are hereby amended to
cover prior year encumbrances as follows:
FY1997/98 Increasel FY 1997/98
GENERAL FUND Current Budget (Decrease) Amended Budget
OPERA TING REVENUES
Ad Valorem Taxes $ 46,824,380 $ 0 $ 46,824,380
Other Taxes 17,223,900 0 17,223,900
Licenses & Permits 7,039,700 0 7,039,700
Intergovernmental 8,823,000 0 8,823,000
Charges for Services 1,694,080 0 1,694,080
Fines & Forfeits 1,288,750 0 1,288,750
Interest 4,713,025 0 4,713,025
Rents & Leases 810,185 0 810,185
Miscellaneous 4,196,666 0 4,196,666
Other 10,434,517 0 10,434,517
Fund Balance 394.311 392.165 786.476
Subtotal $103.442.514 $ 392.165 $103.834.679
DEBT SERVICE
Ad Valorem Taxes $ 10.672.369 $ 0 $ 10.672.369
Subtotal $ 10.672.369 $ 0 $ 10.672.369
Total Revenues 11,14,114.883 $ 392.165 $114,507.048
APPROPRIA TIONS
Mayor & Commission $ 640,445 $ 6,986 $ 647,431
City Manager 1,173,100 0 1,173,100
City Attorney 2,575,320 7,740 2,583,060
City Clerk 1,213,291 3,542 1,216,833
Childrens Affairs 81,110 2,950 84,060
Arts, Culture & Entertainment 296,899 0 296,899
Finance 2,085,669 0 2,085,669
Management & Budget 417,714 0 417,714
Internal Audit 320,533 0 320,533
Human Resources 1,006,549 0 1,006,549
Building 2,325,070 0 2,325,070
Code Compliance 1,633,507 0 1,633,507
Development Services 2,126,354 64,862 2,191,216
Bass Museum of Art 675,380 15,857 691,237
Recreation/C u Itu re/Parks 13,889,033 83,991 13,973,024
Procurement 557,198 0 557,198
Public Works 3,435,599 0 3,435,599
Fire 20,095,718 52,353 20,148,071
Police 37,812,560 85,125 37,897,685
Citywide Accounts 11.081.465 68.759 11.150.224
Subtotal $103.442.514 $ 392.165 $103.834.679
FY 1997/98 Increase/ FY 1997/98
Current Budget (Decrease) Amended Budget
DEBT SERVICE
Debt Service $ 10.672.369 $ 0 $ 10.672.639
Subtotal $ 1 0.672.369 $ 0 $ 10.672.369
Total General Fund $114,114,883 $ 392.165 $114.507.048
ENTERPRISE FUNDS
APPROPRIA TIONS
Convention Center /TOPA $ 9,928,698 $ 0 $ 9,928,698
Parking 14,219,492 31,378 14,250,870
Sanitation 4,812,742 0 4,812,742
Sewer Operations 26,200,495 42,437 26,242,932
Storm Water 3,321,758 197,616 3,519,374
Water Operations 16.253.565 151.406 16.404.971
Total Enterprise $ 74.736.750 $ 422.837 $ 75.159.587
INTERNAL SERVICE FUNDS
APPROPRIA TIONS
Central Services $ 560,379 $ 0 $ 560,379
Information Technology 6,969,770 0 6,969,770
Fleet Management 7,326,588 446,421 7,773,009
Property Management 4,351,876 0 4,351,876
Risk Management 11.604.966 0 11.604.966
Total Internal Serv $ 30,813.579 $ 446.421 $ 31.260,000
TOTAL ALL FUNDS $219,665.212 ~ 1.261 ,423 $220.926,635
PASSED and ADOPTED this 4th day of March. 1998.
~1
MAYOR
Attest by:
~o~+ p~
City Clerk
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
4I(J1!:!L ~9(/
ITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139
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~ITY OF MIAMI BEACH
COMMISSION MEMORANDUM No.l3..S...=...9 g
TO:
Mayor Neisen O. Kasdin and
Members of the City C mission
DATE: March 4,1998
FROM:
Sergio Rodriguez
City Manager
SUBJECT:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY
OF MIAMI BEACH, FLORIDA, PROVIDING FOR THE FIRST AMENDMENT
TO FISCAL YEAR 1997-98 BUDGETS WITHIN THE GENERAL,
ENTERPRISE, AND INTERNAL SERVICE FUNDS TO PROVIDE FOR
APPROPRIATION OF PRIOR YEAR ENCUMBRANCES
RECOMMENDA TION:
Adopt the Resolution.
BACKGROUND:
This budget amendment appropriates funds to cover prior year encumbrances within
General, Enterprise, and Internal Service Funds. The components of this amendment are
budget neutral, Le., they are housekeeping items and do not commit additional dollars, for
which a new funding source (revenue) would have to be identified.
ANAL YSIS:
Following the completion of the annual audit we perform a detailed review to identify all
outstanding prior year (PY) encumbrances that will require a carry forward of their funding
from FY 96-97 to FY 97-98. This is required because these PY encumbrances will be
spent in the current fiscal year. We have identified PY encumbrances within the General
Fund totaling $392,165, the Enterprise Funds totaling $422,837, and the Internal Service
Funds totaling $446,421 which require budget amendments. 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. PY
Encumbrances for Enterprise, and Internal Service Funds are funded from Retained
Earnings.
AGENDA ITEM
~16..
3- ~. 98
DATE
Fiscal Year 1997-98 First Budget Amendment
Page 2
March 4, 1998
Details of the amendment follow:
General Fund
Mayor/Commission
City Attorney
City Clerk
Childrens Affairs
Development Services
Bass Museum
Recreation/C u Itu re/Pa rks
Fire
Police
Citywide Accounts
Total General Fund
Enterprise Funds
Parking
Sewer Operations
Storm Water
Water Operations
Total Enterprise Funds
Internal Service Fund
Fleet Management
Total Internal Serv Fund
Reappropriation
of PY Encumbrance
Purpose
$ 6,986
7,740
3,542
2,950
64,862
15,857
83,991
52,353
85,125
68.759
$392,165
Capital (office furniture)
Capital (office furniture)
Capital (computers)
Supplies
Professional Services, computers
Professional Services
Capital (vehicles)
Professional Services, supplies
Professional Services
Professional Services
$ 31,378
42,437
197,616
151.406
$ 422,837
Capital (vehicles)
Professional Services
Professional Services
Capital (Water Main)
$ 446.421
$ 446,421
Vehicles, Professional Services
CONCLUSION:
The attached Resolution serves as the mechanism to amend the current budget to
discharge these PY obligations. The amount of FY 96-97 encumbrances to be carried
forward was unknown during FY 97-98 budget deliberations last summer, as FY 96-97 had
not yet closed. The source of funding for encumbrances within the General Fund has
already been recognized as a reservation of fund balance. PY Encumbrances for
Enterprise, and Internal Service Funds are funded from Retained Earnings.
.
S .JC
a', ment - Resolution