HomeMy WebLinkAboutO-13899City of Miami
q Legislation
Ordinance: 13899
File Number: 6874
City Hall
3500 Pan American Drive
Miami, FL 33133
www.miamigov.com
Final Action Date: 4/9/2020
AN ORDINANCE OF THE MIAMI CITY COMMISSION AMENDING CHAPTER
2/ARTICLE XI/DIVISION 4 OF THE CODE OF THE CITY OF MIAMI, FLORIDA,
AS AMENDED ("CITY CODE"), TITLED "AUDIT ADVISORY COMMITTEE;"
MORE SPECIFICALLY BY AMENDING SECTIONS 2-946 THROUGH 2-951 OF
THE CITY CODE; FURTHER AMENDING CHAPTER 18/ARTICLE III OF THE
CITY CODE, TITLED "CITY OF MIAMI PROCUREMENT ORDINANCE," TO
ADD A NEW SECTION 18-122; AND FURTHER AMENDING CHAPTER
18/ARTICLE IX/DIVISION 2 OF THE CITY CODE, TITLED "FINANCIAL
INTEGRITY PRINCIPLES;" MORE SPECIFICALLY BY AMENDING SECTIONS
18-541 THROUGH 19-542 OF THE CITY CODE, ALL REGARDING
EVALUATION COMMITTEES FOR SOLICITATIONS FOR INDEPENDENT
EXTERNAL AUDITORS FOR COMPLIANCE WITH SECTION 218.391,
FLORIDA STATUTES (2019), TITLED "AUDITOR SELECTION
PROCEDURES," AND FOR GENERAL HOUSEKEEPING CLEAN-UPS OF THE
CITY CODE; CONTAINING A SEVERABILITY CLAUSE; AND PROVIDING FOR
AN EFFECTIVE DATE.
SPONSOR(S): Commissioner Keon Hardemon
WHEREAS, pursuant to Section 18-541 of the Code of the City of Miami, Florida, as
amended ("City Code"), the City of Miami's ("City") Financial Integrity Principles shall be
reviewed and updated as necessary; and
WHEREAS, Section 218.391, Florida Statutes (2019), has been amended regarding the
independent external auditor selection processes for local governmental entities, including
municipalities, when selecting an auditor to conduct the annual financial audit required by
Section 218.39, Florida Statutes (2019); and
WHEREAS, accordingly, it is in the best interest of the City to adopt the amendments set
forth below to update (A) the Audit Advisory Committee's functions as set forth in in Sections 2-
946(1), (2), (3), and (6) of the City Code and duties as set forth in Sections 2-950(1)-(4) of the
City Code; (B) the Procurement Ordinance by adding a new Section 18-122 of the City Code;
and (C) the City's Financial Integrity Principles as set forth in Section 18-542(12)(a) of the City
Code regarding evaluation committees for solicitations for independent external auditors; and
WHEREAS, it is also in the best interests of the City to further amend Sections 2-946
through 2-951 of the City Code regarding the Audit Advisory Committee and Sections 18-541
through 18-542 of the City Code regarding the Financial Integrity for Principles for general
housekeeping clean-ups of the City Code;
NOW, THEREFORE, BE IT ORDAINED BY THE COMMISSION OF THE CITY OF
MIAMI, FLORIDA:
City of Miami Page 1 of 12 File ID: 6874 (Revision: 8) Printed On: 4/28/2020
File ID: 6874
Enactment Number: 13899
Section 1. The recitals and findings contained in the Preamble to this Ordinance are
adopted by reference and incorporated as if fully set forth in this Section.
Section 2. Chapter 2/Article XI/Division 4, Sections 2-946(1), (2), and (6) and 2-950(1)
through (4) of the City Code are further amended in the following particulars:'
"CHAPTER 2
ADMINISTRATION
ARTICLE XI. BOARDS, COMMITTEES, COMMISSIONS
DIVISION 4. AUDIT ADVISORY COMMITTEE
Sec. 2-946. Created; number of members; function.
A Miami audit advisory committee is hereby created consisting of five persons. The
basic function of the committee is to assist the mayor, city commission and the city manager
in fulfilling their fiduciary responsibilities relating to accounting, auditing and financial
reporting. The committee shall:
(1) Review the annual audit of city accounts performed by the independent
external auditor.
(2) Review the annual management letter developed by the independent external
auditor.
(3) Review the systems of internal controls utilized by the city.
(4) Review the city's compliance with the GASB (Government Accounting
Standards Board) guidelines and requirements.
(5) Review internal audit reports where it is felt by the internal auditor that fraud or
criminal conduct may be involved, to the extent that it does not compromise criminal
investigations.
(6) Review the Audit Selection Committee's recommendations for
selection of an independent external auditor if requested by or directed by the city
commission.
(7) Review such other financial matters as requested by the city manager or as
directed by resolution of the city commission.
Sec. 2-947. - Composition; terms.
Ate. * The composition of the Miami audit advisory committee shall be as follows:
(1) Each city commissioner shall recommend one member subject to
appointment by the city commission.
City of Miami Page 2 of 12 File ID: 6874 (Revision: B) Printed on: 4/28/2020
File ID: 6874
Enactment Number: 13899
(2) All members appointed by the city commission shall serve for a period of one
LlLyear or until the nominating commissioner leaves office, whichever occurs first.
(3) The internal Gity AllditGr Independent Auditor General and the director of
finance shall not be members of the committee but shall be informed of and invited to attend
each committee meeting.
(4) All members shall be qualified and distinguished by their education,
experience and attainments in the accounting profession, the practice of law, banking, or
business management. Members of the committee shall be selected from among the
following:
a. A controller or chief financial officer of a large commercial enterprise (with size
measured by dollar sales/revenue volume).
b. A commercial or investment banker associated with a large financial
institution.
C. A practicing certified public accountant (if not a certified public accountant,
then an accountant who shall have managed an accounting practice employing at least ten
(10) individuals).
Jb4 All committee members shall continue to serve until their successors are duly
appointed.
Sec. 2-948. - Organization; quorum.
A. ¢a-} The committee shall be convened for its first organizational meeting by the city
manager as soon as is practical after designation of its members by the city commission. At
that meeting, the committee shall:
(1) Elect a chairperson for a two-year term from the date of such election.
(2) Establish operating procedures to govern the committee's operations and
deliberations.
(3) Establish an annual work program and schedule of actions to be
accomplished.
(4) Conduct such other business as is deemed necessary to carry out the
committee's duties and obligations.
Subsequent annual organizational meetings shall be convened by the chairperson, for
the above purposes, prior to the expiration of his or her term as chairperson.
B. {b4 The committee shall elect its own chairperson who shall:
(1) Call and conduct all meetings.
(2) Be responsible to ensure that notes of all meetings are maintained.
(3) Be responsible that the notes of all meetings are forwarded to the mayor, the
city commission, and the city manager in a timely fashion.
L. {c4 Quorum. Three (3) members constitute a quorum to convene a meeting of the
audit advisory committee. An affirmative vote of the majority of the members present and
voting at a meeting at which a quorum is present is required for any action to be taken by the
members.
Sec. 2-949. - Liaison and support services.
It shall be the duty of the city manager to provide liaison with the committee and support
service from the administration.
City of Miami Page 3 of 12 File ID: 6874 (Revision: B) Printed on: 4/28/2020
File ID: 6874
Sec. 2-950. Duties.
The duties of the committee shall include but not be limited to:
Enactment Number: 13899
(1) Recommending to the mayor and city commission specifications and
performance standards to be utilized in the Audit Selection Committee's issuing in„i+s; of
solicitations pursuant to Sections 18-122 and 18-542(12)(a) of the City Code to qualified
independent external auditors to perform annual independent audit services for the city
pursuant to Section 218.39, Florida Statutes, as amended.
(2) Assisting the City by having one (1) or more members of the committee serve
on the Audit Selection Committee for the independent external auditor as requested by the
Chair of the Audit Selection Committee or his or her designee. cooUinn rocnnnceG fr^rn
qualified iRdepeRdeRt a6iditers te perferm app, - al iRdepeRde—Rt a' -dot stervi 06 fOF the Got”
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(3) Recommending selection of an independent auditor General to the city
commission. Such selection shall be based upon a review and analysis of responses to
invitations issued by the committee on behalf of the city. Review and analysis by the
committee shall consist of such measures as are considered appropriate by the committee
including, but not limited to, interviews, negotiations and investigation of prior audit
engagements.
(4) Maintaining liaison with the selected respective independent external auditor
and the independent auditor General including, but not limited to, monitoring of both the
independent external auditor's and independent a-diter's Auditor General's respective work
progress; and reviewing preliminary and final reports issued by the independent external
auditor and the independent auditor General.
Sec. 2-951. Factors for consideration in decisions.
In its deliberations and actions, the committee shall be guided by the following:
(1) The requirements of the statutes of the state as they now, or in the future may,
pertain to annual audit services for the city.
(2) Accounting and auditing standards as they are now, or in the future may be,
issued by the National Council on Governmental Accounting, the Governmental Accounting
Standards Board, and the American Institute of Certified Public Accountants.
(3) Quarterly closings of the city's financial books and records.
(4) Quarterly audit reviews by the independent auditor General."
Section 3. Chapter 18/Article III of the City Code is further amended to add a new
Section 18-122 in the following particulars:'
"CHAPTER 18
City of Miami Page 4 of 12 File ID: 6874 (Revision: B) Printed on: 4/28/2020
File ID: 6874
Enactment Number: 13899
FINANCE
ARTICLE III. CITY OF MIAMI PROCUREMENT ORDINANCE
Sec. 18-122. Independent External Auditor Selection Procedures pursuant to Section 218.391,
Florida Statutes (2019). as amended.
The City hereby adopts Section 218.391, Florida Statutes (2019), titled "Auditor
Selection Procedures," in its entirety and expressly incorporates it into the City's
Procurement Ordinance. The Audit Selection Committee shall require in all solicitations that
responses from qualified independent auditors to perform annual independent external audit
services for the City as required by Section 218.391, Florida Statutes, must meet all
requirements of Section 218.391(3)(a), Florida Statutes (2019), as amended, and all
additional specifications and performance standards as approved or revised by the Audit
Selection Committee and the City Commission. Such responses may be sought for a period
of more than one (1) year if, in the opinion of the Audit Selection Committee and of the City
Commission, such extended period is in the best interests of the City and if a provision to
discontinue the audit services in the event of unsatisfactory services is specifically stated in
the contract for independent external auditing services."
Section 4. Chapter 18/Article IX/Division 2, Section 18-542(12)(a) of the City Code is
further amended in the following particulars:'
"CHAPTER 18
FINANCE
ARTICLE IX. FINANCIAL POLICIES
DIVISION 2. FINANCIAL INTEGRITY PRINCIPLES
Sec. 18-541. - Established; implementation; review; reports.
' Words and/or figures stricken through shall be deleted. Underscored words and/or figures shall be
added. The remaining provisions are now in effect and remain unchanged. Asterisks indicate omitted and
unchanged material.
City of Miami Page 5 of 12 File ID: 6874 (Revision: B) Printed on: 4/28/2020
File ID: 6874
Enactment Number: 13899
A. Financial integrity principles and policies to assure and maintain financial integrity in
the city are hereby established and shall be implemented immediately upon adoption of this
division.
B. The financial integrity principles as set forth herein shall be reviewed and updated as
necessary, at least every three (3) years. The city's independent auditor general shall be
responsible for preparation of a written report to be transmitted to the mayor and the members
of the city commission by July 1 of each year as to compliance with the principles and policies
set forth in this division. The report shall include recommendations for additional policies or
actions, to be considered for action after reviewing the latest annual audit comprehensive
annual financial report (CAFR), single audit report, and management letter comments.
Sec. 18-542. Financial integrity principles.
The following financial integrity principles are hereby adopted:
(1) Structurally balanced budget. The city shall maintain a structurally -balanced
budget. Recurring revenues will fund recurring expenditures.
(2) Revenue estimating conference process. The city shall adopt budgets and
develop its long and short-term financial plans utilizing a professional revenue
estimating conference process. Conference principals shall include, but not be limited
to= one principal from the budget office; one principal from the finance
department;i and two tenon -staff principals with public finance expertise.
(3) Interfund borrowing. The city shall not borrow or use internal fund transfers to
obtain cash from one fund type or reserve to fund activities of another fund type or
reserve unless such use is deemed lawful, and unless the revenue estimating
conference has determined that
(a) the funds to be loaned will not be needed during the lending period, and
(b) the funds for repayment will be available within a two-year period. Any
actions taken to borrow funds under these conditions must be separately presented
to and approved by the city commission and the term of such borrowing shall not
extend beyond the last day of the subsequent fiscal year.
Recognizing that some programs are funded by grants or other entities on a
reimbursement basis, the city shall apply for such reimbursements on a timely basis to
minimize the period that city funds are used as float. In the event loans/float for these
reimbursements extend beyond the end of a fiscal year, such reimbursements shall be
reflected as receivables in the comprehensive annual financial report (CAFR) to the
extent allowed under accounting principles generally accepted in the United States of
America (GAAP). The department of finance shall make a quarterly determination of the
amount of expenses incurred which may not be reimbursable under these programs. A
quarterly report of expenses incurred but not reimbursable shall be presented to the city
commission, together with the actions needed to avoid project deficits.
(4) For purposes of this section =1 "city-wide surplus for any fiscal year" is defined
as the increase in unreserved general fund balance as reflected in the city's CAFR�; -G
"city-wide deficit for any fiscal year" is defined as the decrease in unreserved general
fund balance as reflected in the city's CAFR)-.; and -9 "budget surplus of any office,
department or elected official" is defined as the excess of budgeted expenses over
actual expenses in any fiscal year.
City of Miami Page 6 of 12 File ID: 6874 (Revision: B) Printed on: 4/28/2020
File ID: 6874
Enactment Number: 13899
Notwithstanding anything to the contrary in this section, the total amount of budget
surplus to be added to designated reserves and special revenue funds pursuant to this
section (together, the "rollover amounts") is limited to city-wide surplus for any fiscal year.
In the event the rollover amounts would result in a city-wide deficit, then each budget
surplus within the rollover amounts shall be reduced proportionately so the city's CAFR4
will reflect no change in undesignated, unreserved general fund balance. In the event
that a city-wide deficit would result before effecting the rollover amounts in any fiscal
year, then no rollover amounts shall be available.
a. Budget surpluses in an elected official's budget in any fiscal
year shall be reflected as designated reserves at the end of the fiscal year in
which such surplus arose and be appropriated for discretionary use of such
elected official for the following fiscal year.
b. Budget surpluses of the parks and recreation department shall
be allocated, as of the end of the fiscal year in which such surplus arose, to a
parks and Recreation Department special revenue fund. Allowed expenditures
from the parks and Recreation Department special revenue fund shall be
limited to the purchase of parks recreational and maintenance equipment,
capital improvements for the city's parks, and the direct operations of
recreational programs in and for the city's parks, subject to appropriation by
the city commission.
c.Budgeted surpluses of the department of real estate and asset
management shall be allocated, as of the end of the fiscal year in which such
surplus arose, to a public facilities special revenue fund. Allowed expenditures
of the public facilities special revenue fund shall be limited to capital
improvements for the city's public facilities, subject to appropriation by the city
commission.
d. Budgeted surpluses of the department of innovation and
technology shall be allocated, as of the end of the fiscal year in which such
surplus arose, to an IT strategic plan special revenue fund. Allowed
expenditures of the IT strategic plan special revenue fund shall be limited to
expenditures, excluding those related to permanent city staff, necessary for
the implementation of the city's information technology strategic plan, subject
to appropriation by the city commission.
Department names may change from time to time. This section shall be
applicable to those departments regardless of its designation in a given fiscal year.
(5) Reserve policies. The following three (3) reserve policies categories
are established for the general operating fund of the city:
a. Current fiscal year contingency. A "contingency" reserve level
of five million dollars J$5,000,000.001 shall be budgeted annually. Such
contingency reserve shall be available for use, with city commission approval,
during the fiscal year, to fund unanticipated budget issues which arise or
potential expenditure overruns which cannot be offset through other sources
or actions. The unused portion of the budgeted contingency reserve in any
fiscal year shall be reflected as unassigned fund balance reserves until such
time as the city has funded -5G fifty percent5( 0%) of the liabilities of the long-
term liabilities (excluding bonds, loans, and capital lease payables) as
reflected in the city's CAFR). Amounts not needed to satisfy the W fid
percent5( 0%) requirement shall be considered general fund unassigned fund
balance reserve and be treated in accordance with subsection (5)b below.
City of Miami Page 7 of 12 File ID: 6874 (Revision: B) Printed on: 4/28/2020
File ID: 6874
Enactment Number: 13899
b. General fund unassigned fund balance reserves. The city shall
retain unassigned fund balance reserves equal to a threshold ten percent
(10%) of the prior three (3) years' average of general revenues (excluding
transfers). Amounts designated as "contingency" reserve in subsection 5a-
above shall be included in the calculation of meeting the ten percent1( 0%) of
the prior three (3) years average of general revenues for the unassigned fund
balance category. Such reserves may only be used for offsetting an
unexpected mid -year revenue shortfall or for funding an emergency such as a
natural or man-made disaster, which threatens the health, safety and welfare
of the city's residents, businesses, or visitors. Any time these reserve funds
fall below the ten percent1( 0%) threshold, the city commission shall adopt a
plan to achieve the threshold within two fiscal years and the city manager
shall present an oral report at the second commission meeting of every month,
except during the month of September, regarding: i) the status of the current
fiscal year budget, and ii) the proposed budget for the subsequent fiscal year.
Such oral report shall appear on the city commission agenda as a discussion
item under the agenda category titled "Budget." Amounts in excess of the ten
percent1( 0%) threshold may be used for capital improvements, unanticipated
expenditures necessary to assure compliance with legal commitments, and for
expenditures that will result in the reduction of recurring costs or the increase
in recurring revenues of the city.
c. General fund designated fund balance reserves. The city shall retain
designated fund balance reserves equal to ten percent1( 0%) of the prior three
years average of general revenues (excluding transfers). The designated
fund balance reserves shall be classified as either restricted, committed, or
assigned and such designation shall be based on standards and guidance
established, and amended from time to time, by the Governmental Accounting
Standards Board (GASB). Such reserves shall be used for funding long-term
liabilities and commitments of the city such as:
1. Compensated absences and other employee benefit
liabilities, including liabilities related to post-retirement benefits;
2. Self-insurance plan deficits (including workers
compensation, liability claims, and health insurance);
3. Anticipated adjustments in pension plan payments
resulting from market losses in plan assets and other unanticipated
payments necessary to maintain compliance with contractual
obligations.
Payment for compensated absences and other employee benefit
liabilities and self-insurance plan deficits may be drawn from this
reserve during the fiscal year and shall be replenished each year until
5G fiy percent (50%) of such the liabilities are funded. Other
designated reserves may be drawn upon without the need for
replenishment.
(6) Proprietary funds. The city shall establish proprietary funds only if the
costs to provide the service are fully funded from the charges for the service.
(7) Multi-year financial plan. The city commission shall annually adopt a
five-year financial plan by September 30 of each year, reflecting as the base year, the
current year's budget. For fiscal year 2004 the multi-year financial plan will be
adopted no later than thirty 301 days after the completion of labor negotiations. Such
plan will include cost estimates of all current city operations and pension obligations,
City of Miami Page 8 of 12 File ID: 6874 (Revision: B) Printed on: 412812020
File ID: 6874
Enactment Number: 13899
anticipated increases in operations, debt service payments, reserves to maintain the
city's officially adopted levels of reserves, and estimated recurring and non-recurring
revenues. This plan will be prepared by fund and reflect forecasted surpluses or
deficits and potential budget balancing initiatives, where appropriate.
(8) Multi-year capital improvements plan.
a. Annual review and adoption. The city commission shall annually
adopt a capital improvements plan ("CIP") simultaneously with the adoption of
the city's final budget pursuant to F.S. § 200.065. The CIP shall address cost
estimates for all necessary infrastructure improvements needed to support city
services, including information technology, with an adequate repair and
replacement ("R&R") component. Funded, partially funded, and unfunded
projects shall be clearly delineated. The CIP shall be detailed for the current
fiscal year and for five (5) additional years and, if practicable, additional
required improvements aggregated for two (2) additional five-year periods. To
the extent feasible, department heads shall be required to submit independent
needs assessments for their departments for use in preparing the CIP. The
CIP will include and identify revenue sources and unfunded projects. The CIP
shall include estimates of the operational (including maintenance) impacts
produced for the operation of the capital improvements upon their completion.
The CIP shall include a component reflecting all on-going approved capital
projects of the city, amount budgeted, amount spent since the start date,
remaining budget, and estimated completion date. Approved projects shall be
reviewed and addressed in the CIP annually. Beginning in fiscal year 2019-
2020, all future capital project funding amounts shall be budgeted and
reflected in the CIP in one thousand dollar J$1,000.00) increments.
b. Delegation of authority to city manager regarding completed
projects and cancelled projects; quarterly reporting. The city commission
hereby delegates to the city manager the authority, on a quarterly basis, to
sweep funds from the project accounts of all completed projects and all
cancelled projects with remaining fund balances of less than one hundred
thousand dollars ($100,000.001 in unexpended funds into the citywide non -
departmental capital outlay reserve accounts. The city manager shall
endeavor to move such funds into active, capital projects with current
shortfalls within the same commission district from which the funds had
previously been budgeted. The city manager and the budget director shall
provide written quarterly reports for the previous quarter just ended to the city
commission of all such amounts of unexpended funds from the project
accounts of all completed projects and all cancelled projects that have been
swept from such project accounts into the citywide non -departmental capital
outlay reserve accounts.
(9) Debt management. The city shall manage its debt in a manner
consistent with the following principles:
a. Capital projects financed through the issuance of bonded debt
shall be financed for a period not to exceed the estimated useful life of the
project.
b. The net direct general obligation debt shall not exceed five
percent L ° and the net direct and overlapping general obligation debt shall
not exceed ten percent (10%) of the taxable assessed valuation of property in
the city.
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File ID: 6874
Enactment Number: 13899
c.The weighted average general obligation bond maturity shall be
maintained at fifteen (151 years or less.
d. Special obligation debt service shall not exceed 2-9 twenty
percent20%) of non -ad valorem general fund revenue.
e. Revenue based debt shall only be issued if the revenue so
pledged will fully fund the debt service after operational costs plus a margin
based on the volatility of the revenues pledged.
(10) Financial oversight and reporting. The city shall provide for the on-
going generation and utilization of financial reports on all funds comparing budgeted
revenue and expenditure information to actual on a monthly and year-to-date basis.
The finance department shall be responsible for issuing the monthly reports to
departments, the mayor, and city commission, and previde providing any information
regarding any potentially adverse trends or conditions. These reports should be
issued within thirty J301 days after the close of each month.
The independent external auditor shall prepare the city's CAFR by March 31 st of
each year. The single audit and management letter of the city shall be prepared by the
independent external auditor by April 30th of each year. The independent external
auditor shall present the findings and recommendations of the audit, single audit, and
management letter, to the mayor and city commission at a scheduled commission
meeting prior to July 30th of each year.
Financial reports, offering statements, and other financial related documents
issued to the public, shall provide full and complete disclosure of all material financial
matters.
(11) Basic financial policies. The city shall endeavor to maintain formal
policies, which reflect "best practices" in the areas of:
a. Debt. Such policy shall address affordability, capacity, debt
issuance, and management.
b. Cash management and investments. Such policy shall require
twenty-four J241 -month gross and net cash-flow projections by fund and
address adequacy, risk, liquidity, and asset allocation issues.
c.Budget development and adjustments. Such policy shall establish
proper budgetary preparation procedures and guidelines, calendar of events,
planning models by fund, budget adjustment procedures, establishment of
rates and fees, indirect costs/interest income, and the estimating conference
process. The proposed budget should be scheduled to allow sufficient review
by the mayor and city commission while allowing for sufficient citizen input.
The city budget document reflecting all final actions as adopted by the city
commission on or before September 30th of each year, shall be printed and
made available within sixty J601 days of such adoption.
d. Revenue collection. Such policy shall provide for maximum
collection and enforcement of existing revenues, monitoring procedures, the
adequacy level of subsidy for user fees, and write-offs of uncollectible
accounts.
e. Purchasing policy. Such policy shall establish departmental
policies and procedures and provide appropriate checks and balances to
ensure t#e that city departments adhere to the city's purchasing policies.
(12) Evaluation committees.
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File ID: 6874
Enactment Number: 13899
a. Solicitations.
(i) The City Commission, as the governing body of the City, shall
establish an independent external auditor selection committee in accordance
with the requirements of, to undertake, and to follow the processes and
procedures required by Sections 218.391(1) through (3), Florida Statutes
(2019), as amended, for solicitations through requests for proposals,
evaluations, rankings, and recommendations to the City Commission for the
City's independent external auditors to conduct the City's annual financial audit
required by Section 218.39, Florida Statutes (2019), as amended. On each
occasion that there is a competitive solicitation for selection of an independent
external auditor pursuant to this Section, the City Commission will appoint one of
its members, on a rotating basis, to serve as the Chair of the
Selection/Evaluation Committee. The City Commission shall then follow the
requirements of Sections 218.391(4) through (6) and (9), Florida Statutes
(2019), as amended, for the selection of and contract negotiations and
minimum contract terms, conditions, and provisions for any final contract
executed pursuant to Sections 218.391(7) and (8), Florida Statutes (2019), as
amended, with any independent external auditor selected to conduct the City's
annual financial audit required in Section 218.39, Florida Statutes (2019), as
amended.
(ii) For all other solicitations, Aan evaluation committee, consisting of a
majority of citizen and/or business appointees from outside city employment,
shall be created, to the extent feasible, to review city solicitations ("requests
for proposals," "requests for qualifications," etc.). The recommendation(s) of
the evaluation committee shall be provided to the mayor and city commission
on all such solicitations prior to presentation to the city commission for official
action.
b. Collective bargaining agreements. The city finance committee,
established pursuant to city commission resolutions 98-631 and 98-767, and
the budget director shall review and provide recommendations to the city
manager regarding all memorandums of understanding (M.O.U.$) entered into
between the city and any collective bargaining unit that amend, alter, or
modify any existing collective bargaining agreement and that may have a
fiscal impact of five hundred thousand dollars ($500,000.001 or more, and all
collective bargaining agreements. The finance committee shall provide its
recommendations regarding such M.O.U.s and collective bargaining
agreements to the city manager not less than fourteen J141 days prior to
consideration by the city commission of any said M.O.U. or collective
bargaining agreement for ratification. In the event that the finance committee
is unable to meet within the timeframes provided herein, then the city manager
shall proceed to the city commission for ratification.
(13) Full cost of service. The city shall define its core services and develop
financial systems that will determine on an annual basis the full cost of delivering
those services. This information shall be presented as part of the annual budget and
financial plan."
Section 5. If any section, part of a section, paragraph, clause, phrase, or word of this
Ordinance is declared invalid, the remaining provisions of this Ordinance shall not be affected.
City of Miami Page 11 of 12 File ID: 6874 (Revision: B) Printed on: 4/28/2020
File ID: 6874
Enactment Number: 13899
Section 6. This Ordinance shall become effective thirty (30) days after final reading and
adoption thereof.2
APPROVED AS TO FORM AND CORRECTNESS:
ria ndez, ity ttor ey 1 227/2019 ria ndez, ity ttor ey 1131/2020
ria ndez, ity ttor ey 311912020
2 This Ordinance shall become effective as specified herein unless vetoed by the Mayor within ten (10)
days from the date it was passed and adopted. If the Mayor vetoes this Ordinance, it shall become
effective immediately upon override of the veto by the City Commission or upon the effective date stated
herein, whichever is later.
City of Miami Page 12 of 12 File ID: 6874 (Revision: B) Printed on: 412812020