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HomeMy WebLinkAboutSubstitution Memo From City ManagerCITY OF MIAMI, FLORIDA INTER -OFFICE MEMORANDUM To: Honorable Mayor and Members of City Commission FROM: Arthur Noriega V City Manager �V DATE: November 14, 2022 SUBJECT: Substitution of Item RE. 3 12675 - FY 2021-22 Year End Budget Amendment REFERENCES: ENCLOSURES: Revised Item RE 3 12675 FY 2021-22 Year End Budget Amendment The Office of Management and Budget respectfully requests that item RE. 3 amending appropriations relating to operational and budgetary requirements for the fiscal year ending September 30, 2022, be substituted in the November 17, 2022 City Commission Meeting, to reflect changes made to the original agenda item and supplemental materials as shown in the exhibits provided. I�Lv�S �4v �o-,r���-,�ji'n�w�e2 GY�Y OF r AGENDA ITEM SUMMARY FORM Is s File ID: #12675 .t. ° u Q. G �R�9F Date: 09/29/2022 Requesting Department: Office of Management and Budget Commission Meeting Date: 11/17/2022 Sponsored By: District Impacted: Various Type: Resolution Subject: Approve - Fiscal Year'21-22 Close Out Budget Adjustments Purpose of Item: Recommend changes to the FY 2021-22 budget to allow for year-end close-out. Background of Item: As FY 2021-22 is now complete and the financial system is now closed, as such it is now appropriate to amend the City's previously approved budget allocations to close the fiscal year in compliance with existing laws ( Florida Statutes 166.241 ) and best practices. Budget Impact Analysis Item is NOT Related to Revenue Item is NOT funded by Bonds Item is an Expenditure Total Fiscal Impact: General Account No: Various ($29.581 million) Special Revenue Account No: Various ($1.422 million) Debt Service: ($2.03 million) Reviewed By Office of Management and Budget Marie Gouin Department Head Review Completed 09/29/2022 9:24 PM City Manager's Office Larry M. Spring Assistant City Manager Review Completed 10/19/2022 8:22 AM City Manager's Office Arthur Noriega V City Manager Review Completed 10/19/2022 8:37 AM Legislative Division Valentin J Alvarez Legislative Division Review Completed 11/07/2022 6:41 PM Office of the City Attorney Richard Appleton ACA Review Completed 11/07/2022 7:26 PM Office of the City Attorney Victoria Mendez Approved Form and Correctness Pending City Commission Todd B. Hannon Meeting Pending 11/17/2022 9:00 AM �G1ZY of City of Miami * u� It uero City Hall 1811 Legislation 3500 Pan American Drive 1 Miami, FL 33133 o R ' � Resolution www.miamigov.com File Number: 12676 Final Action Date_: A RESOLUTION OF THE MIAMI CITY COMMISSION, WITH ATTACHMENT(S),'- =; AMENDING APPROPRIATIONS RELATING TO OPERATIONAL AND BUDGETARY REQUIREMENTS FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2022. C WHEREAS, in accordance with Section 166.241(4), Florida Statutes, and other ` applicable State of Florida and local laws (collectively, "Laws"), the City of Miami ("City") is amending and closing out its General Fund Budget and total Budget for all funds for the fiscal year ending September 30, 2022 ("Fiscal Year 2021-22"), as further described in Exhibit "A", `- attached and incorporated; and WHEREAS, the General Fund Budget for Fiscal Year 2021-22 is $928,447,000 and the total Budget for all operating funds is $1,443,672,000; and WHEREAS, in accordance with the close-out memorandum set forth in Exhibit "A", attached and incorporated, it is in the best interests of the City to authorize the City Manager to make any necessary changes to adjust, amend, and appropriate the City's Fiscal Year 2021-22 Operating Budget, Five -Year Financial Plan, Strategic Plan, and Multi -Year Capital Plan as may be necessary for said purpose; and WHEREAS, the major source of revenue for the General Fund is derived from the category identified as "Property Taxes" in the amount of $453,802,000; and WHEREAS, it is necessary to adjust year-end budgets for the General Fund, Special Revenue Funds, and Debt Service Funds in order to comply with the Laws; NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY OF MIAMI, FLORIDA: Section 1. The recitals and findings contained in the Preamble to this Resolution are adopted by reference and incorporated as if fully set forth in this Section. Section 2. The following appropriations are made for the municipal operations of the General Fund for Fiscal Year 2021-22: GENERAL FUND Departments, Boards and Offices: Mayor Commissioners City Manager Agenda Coordination Independent Auditor General City Attorney City Clerk Civil Service Code Compliance Communications Equal Opportunity and Diversity Programs Finance Grants Administration Human Resources Innovation and Technology Management and Budget Procurement Human Services Building Planning Zoning Housing and Community Development General Services Administration Resilience and Public Works Solid Waste Capital Improvements Fire -Rescue Police Real Estate and Asset Management Parks and Recreation Risk Management Non -Departmental Accounts (NDA) Transfers - Out Total Appropriation n < $ 2,636,0004 9,258,000 , 5,804,000 409,000 1,602,000 11,261,000 2,067,000 591,000 9,413,000 1,628,000 585,000 11,757,000 1,786,000 5,634,000 15,051,000 3,315,000 3,215,000 7,824,000 23,315,000 5,912,000 4,977,000 1,847,000 31,725,000 29, 987, 000 44,198, 000 4,296,000 181,494,000 294,033,000 15,064,000 56,300,000 3,830,000 44,079,000 93,554,000 $ 928,447,000 Section 3. The above appropriations for the General Fund are made based on the following sources of revenues for Fiscal Year 2021-22: GENERAL FUND Property Taxes •n, Franchise Fees and Other Taxes 4, a Interest Transfers -In dines and Forfeitures Intergovernmental Revenues mac` Licenses and Permits Other Revenues (Inflows) Charges for Services a` TOTAL GENERAL FUND REVENUES $ 453,802,000 117, 795, 000 3,061,000 24,541,000 7,189,000 100,537,000 67,240,000 19,081,000 135,201,000 $ 928,447,000 Section 4. The following appropriations are made for the municipal operations of Debt Service Funds for Fiscal Year 2021-22: DEBT SERVICE FUNDS General Obligation Bonds Special Obligation Bonds TOTAL DEBT SERVICE FUNDS APPROPRIATONS $ 25,118, 000 44,681,000 $ 69, 799, 000 Section 5. The above appropriations for Debt Service Funds are made based on the following sources of revenues for Fiscal Year 2021-22: DEBT SERVICE FUNDS Property Taxes Transfers -In and Other Revenues TOTAL DEBT SERVICE FUNDS REVENUES $ 20, 236, 000 49, 563, 000 $ 69, 799, 000 Section 6. The following appropriations are made for the municipal operations of Special Revenue Funds for Fiscal Year 2021-22: SPECIAL REVENUE FUNDS APPROPRIATIONS General Special Revenues Sport Facilities and Activities Planning Services Planning and Zoning Tree Trust Fund Public Art Fund Historic Preservation Trust Fund Fire Rescue Services UASI-Fire Rescue Parks and Recreation Services Police Services Law Enforcement Trust Fund Public Works Services Solid Waste Recycling Trust City Clerk Services Community and Economic Development Homeless Program Human Services Bayfront/Riverfront Land Acquisition Rouse Trust Miami Ballpark Parking Facilities Departmental Improvement Initiatives Transportation and Transit Emergency Funds American Rescue Plan Act TOTAL SPECIAL REVENUE FUNDS 2,704,000 13,000 18, 085, 000 5,602,000 4,200,000 136,000 6,596,000 28, 502, 000 3,786,000 15,248,000 1,137, 000 7,946,000 85,000 1,705,000 64, 347, 000 2,407,000 778,000 1,860,000 7,253,000 13, 580, 000 33,337,000 100,000 137, 640, 000 $ 357,047,000 Section 7. The above appropriations for Special Revenue Funds are made based on the following sources of revenues for Fiscal Year 2021-22: SPECIAL REVENUE FUNDS All Sources TOTAL SPECIAL REVENUE FUNDS REVENUES $ 357,047,000 $ 357,047,000 Section 8. The following appropriations are made for the municipal operations of Internal Service Funds for Fiscal Year 2021-22: INTERNAL SERVICE FUND APPROPRIATIONS Life and Health Insurance 43,194,000 Workers' Compensation 18,369,000 Others 26, 816, 000 TOTAL INTERNAL SERVICE FUND $ 88,379,000 Section 9. The above appropriations for Internal Service Funds are made based on the following sources of revenues for Fiscal Year 2021-22: INTERNAL SERVICE FUND REVENUES All Sources $ 88,379,000 TOTAL INTERNAL SERVICE FUND $ 88,379,000 Section 10. This Resolution is a resolution of precedent and all other resoluti6ps in . conflict with it are held null and void insofar as they pertain to these appropriations; however, no c `� provision contained in this Resolution shall be construed to violate the Anti -Deficiency Act, •as `. ` � , set forth in Sections 18-500 through Sections 18-503 of the Code of the City of Miami, Florida,' as amended ("City Code"). These appropriations are expenditure requirements for the City, but are not mandatory. The City Manager is specifically authorized' to transfer funds between accounts and withhold any of these appropriated funds from encumbrance or expenditure should such action appear advantageous to the economic and efficient operation of the City. The City Manager is also authorized' to transfer any excess unrestricted moneys from other funds to the General Fund provided that those are appropriated moneys which are no longer needed to implement the original purpose of the appropriation and whose expenditure is not limited to use for any other specified purpose. Section 11. All departments and the number of employees designated therein provided for in this budget either by position summary or by the organizational chart are deemed approved by the City Commission. Any permanent change regarding same shall require City Commission approval. Section 12. The City Manager is authorized' to continue to administer the executive pay plan and benefit package, and to disburse the funds appropriated herein for said purpose in a manner he deems appropriate. The City Manager is also authorized' to administer and disburse the City Commission benefit package. With the exception of those positions in which the salary is established by City Commission action, the City Manager is further authorized' to establish the salaries of those employees in executive and staff positions in accordance with the executive and staff pay plan. These employees may receive any salary increases given as stated in this Resolution. Section 13. The City Manager is authorized' to disburse any funds that may be designated by the City Commission as cost -of -living or other pay adjustments to Civil Service, executive and staff employees as may be approved by the City Manager. Section 14. Nothing contained in this Resolution shall be construed as to prohibit or prevent the City Manager, the administrative head of the City, who is responsible for the efficient administration of all Departments, from exercising the power granted to and imposed upon him in the Charter of the City of Miami, Florida, as amended ("City Charter") to fix, adjust, raise, or lower salaries, and to create, abolish, fill or hold vacant, temporary or permanent positions whenever it has been determined by the City Manager to be in the best interest of efficient and economical administration of the City and all its Departments.2 The authority contained in this Section shall also be applicable whenever the City Manager shall cause a Department to reorganize itself to perform its services more efficiently; such reorganization may include reduction of budgeted positions, reclassification of positions, and alteration of the number of budgeted positions in any given classification. Section 15. (a) (1) The transfer of funds between the detailed accounts comprising any separate amount appropriated by the above sections hereof is approved and authorized when such transfer shall have been made at the request of the City Manager and when such transfer shall have been made of any part of an unencumbered balance of an ' The herein authorization is further subject to compliance with all legal requirements that may be imposed, including but not limited to, those prescribed by applicable City Charter and City Code provisions. 2 The provisions of this Section 14 are subject to the limitations and requirements set forth in City Commission Resolution No. 22-0230. appropriation to or for a purpose or object for which the appropriation for the herein fiscal year has proved insufficient. (2) The transfer of funds between the detailed accounts comprising any separate amount appropriated by the above sections hereof is approved and authorized when such transfer of funds is made at the request of the City Manager and when such transfer is to be made between the detailed accounts appropriated to the same office, department, or division. (b) (1) To effect salary adjustments, the City Manager is further authorized to make departmental and other transfers from any reserve accounts established in the General Fund, and is authorized! to approve transfers for any unforeseen requirements of all appropriated funds as may be required so long as such transfer is consistent with the provisions contained in Chapter 18, Article IX of the City Code. (2) To facilitate effective budgetary control and sound fiscal management, the City Manager is further authorized! to transfer funds from departmental budget reserve accounts to the Emergency Account of Non -Departmental Accounts to other Funds, and to departmental budget reserve accounts from the Emergency Account of Non - Departmental Accounts to other Funds. (3) The Emergency Account is declared to be appropriated to meet emergency expenses and is subject to expenditure by the City Manager for any emergency purpose. (c) Except as herein provided, transfers between items appropriated shall be authorized by resolution amendatory hereto, except that transfers from the Non -Departmental Accounts may be made by resolution. Section 16. (a) The City Manager is authorized' to invite or advertise for bids for the purchase of any material, equipment, physical improvement, or service provided by the aforementioned appropriations or which may be provided for in accordance with the authority of this Resolution, for which formal bidding is required; such bids shall be returnable to the City Commission or City Manager in accordance with City Charter or City Code provisions. (b) Further, expenditure of the herein appropriated funds is authorized in the procurement of goods and services by award or contract for the same by the City Commission following the use, if applicable, of competitive negotiations unless the award of such contract by the City Manager is expressly allowed under City Code provisions. Section 17. This Resolution shall become effective immediately upon its adoption and signature of the Mayor.3 APPROVED AS TO FORM AND CORRECTNESS: 3 If the Mayor does not sign this Resolution, it shall become effective at the end of ten (10) calendar days from the date it was passed and adopted. If the Mayor vetoes this Resolution, it shall become effective immediately upon override of the veto by the City Commission. .4) CITY OF MIAMI, FLORIDA INTER -OFFICE MEMORANDUM TO: Honorable Mayor and Members of the City Commission FROM: Arthur Noriega V. City Manager DATE: November 14, 2022 SUBJECT: Information for the FY 2021-22 Background and Summary for General Fund Amendment Year -End Budget Amendment As part of the year-end financial closing process it is customary for the Administration to present to Commission a close-out budget amendment. In accordance with Florida Statutes 166.241(7), the City may amend the budget of the previous fiscal year within 60 days of the end of that respective fiscal year. Recommendations of year-end budget amendments for departments are being proposed to address certain line -item expenditures overages and year-end capital allocations. Preliminary unaudited financial results for the Fiscal Year 2021-22 indicated the City will have an approximate $45.705 million surplus in the General Fund. The Administration is recommending that $14 million of this surplus be allocated to year-end budget amendments (listed below), and the remaining $31 million will be reserved to maintain compliance with Financial Integrity Principles (See Attachment A). Adiustments to General Fund Revenues The City's FY 2021-22 General Fund Revenue Budget is being amended to increase "Intergovernmental Revenues" ($12.475 million), the "Licenses and Permits Revenues" ($631,000), and the "Charge for Services" (16.475 million). This will result in total amended general fund revenues of $928.447 million or an increase of $29.581 million (See Attachment A). Adjustments to the General Fund Expenditures by Department In order to ensure the City maintains a balanced budget, the City's FY 2021-22 General Fund Expenditure Budget is being amended to increase expenditures by $29.581 million. The resulting total amended general fund expenditure budget will be $928.447 million (See Attachment A). The departments affected by this amendment are detailed below. City Attorney The FY 2021-22 Budget is being increased by $40,000 to appropriate funds necessary to cover higher than anticipated expenditures in the Life and Health Insurance Line Items. The resulting amended budget for the department is $11.261 million. I/ti Honorable Mayor and Members of the City Commission Information for the FY 2021-22 Year -End Bud et Amendment Page 2 of 4 Building The FY 2021-22 Budget is being increased by $244,000 to appropriate funds primarily to e&er. the need for on -going support for inspections and plans reviewfrom outside consultants, and overtime for full-time and temporary staff in assisting in the alleviation of backlogged work. The resulting amended budget for the department is $23.315 million. General Services Administration (GSA) The FY 2021-22 Budget is being increased by $2.776 million to appropriate funds to primarily cover higher than anticipated expenditures for Motor Fuel ($1.280 million) and Repair & Maintenance cost ($1.533 million). These increases were associated with inflationary impact on fuel and outsourced vehicle repair cost. These expenditure increases were offset by savings realized in various other line items. The resulting amended budget for the department is $31.725 million. Solid Waste The FY 2021-22 Budget is being increased by $1.541 million to appropriate funds primarily cover increased cost of tipping fees ($893,000), life and health insurance cost allocation ($539,000), and overtime ($405,000). These expenditure increases were partially offset by savings realized in various other line items. The resulting amended budget for the department is $44.198 million. Fire -Rescue Department The FY 2021-22 Budget is being increased by $2.538 million to appropriate funds primarily to cover higher than anticipated overtime ($1.275 million), and workers' compensation expenditures ($1.253 million). The resulting amended budget for the department is $181.494 million. Police Department The FY 2021-22 Budget is being increased by $7.095 million to appropriate funds primarily to cover higher than anticipated expenditures in the fuel ($1.761 million) and overtime ($6.714 million). The expenditures in overtime were partially offset by overtime reimbursable revenue generated from paid off duty ($1.153 million). These expenditure overages were further offset by savings realized in various other line items. The resulting amended budget for the department is $294.033 million. Real Estate and Asset Management The FY 2021-22 Budget is being decreased by $1.000 million. These savings are being re -appropriated to capital to cover life safety repairs to the Miami Parking Garage #4. The resulting amended budget for the department is $15.064 million. Parks and Recreation The FY 2021-22 Budget is being increased by $2.347 million to appropriate additional funding primarily to cover over expenditure in the Other Salaries and Wages. This overage was attributed to the Living Wage Honorable Mayor and Members of the City Commission Information for the FY 2021-22 Year -End Budget Amendment Page 3 of 4 ' f adjustment adopted by the City Commission to increase City's minimum wage to $15.00 per hour fog all - G. temporary and part-time employees ($701,000). The amendment will also appropriate funds to cover higher than anticipated expenditures in the life and health Insurance cost ($586,000) and the other contractual services ($1.502 million). These expenditure overages were offset by savings realized in various other line items. The resulting amended budget for the department is $56.300 million. General Fund - Transfers -Out The FY 2021-22 Budget is being increased by $14 million to appropriate additional funding to the Capital Project Funds and the Special Revenue Funds as detailed below. The resulting amended budget for transfer -out is $93.554 million. Transfers -out to Capital Project Fund ($12.578 million) MRC parking garage structural repair and shoring, project number40-B223124 ($570,000) City Hall -2nd Floor Terrace - Tile Replacement and Exterior Repairs, project number 40- B233102 ($693,000) • Point of sale (POS) Replacement, project number 40-B223103 (Building Fund, $631,000) • Capital allocation to cover potential shortfalls ($1.266 million to each of the five commission districts to a total amount of $6.330 million) • Miami Parking Garage #4, project number40-B73504 ($3.104 million) • IT Security Assessment, project number 40-8233101 ($800,000) • Apparatus foundation floor -Fire Station #8, project number 40-B233207 ($200,000) Miami Comprehensive Plan (Evaluation Appraisal Report (EAR)) , project number 40-B233103 ($250,000) Transfers -out to Special Revenue ($1.422 million) • Year-end deficit in the E911 funds ($315,000) • Citywide Festivals and Events for Winter Wonderland ($30,000) and MLK Reclaim the Dream ($150,000) • City Match for FY 21 COPS Office Hiring Program Solicitation grant (Allocating partial funding of $427,000, the remaining balance of $1.451 million will be allocated as funds become available) • COVID-19 mental health and analysis assessment ($500,000) Adjustments to Special Revenue Funds The Special Revenue Fund is increased by $1.422 million in order to ensure a balanced budget by receiving and appropriating the transfer -out as described above. The budget changes are further described below. Adjustments of $50,000 or less will not have resolutions associated with them in accordance with Section Honorable Mayor and Members of the City Commission Information for the FY 2021-22 Year -End Budget Amendment Page 4 of 4 < 18-115 of the City Code. The resulting amended budget for the Special Revenue Fund is $357047 million (See Attachment B). General Special Revenue The FY 2021-22 Budget is being increased to provide a General Fund contribution of $500,000 for a COVID- 19 mental health and analysis assessment. The resulting amended budget for the fund is $2.704 million• Planning and Zoning Tree Trust Fund The FY 2021-22 Budget is being revised to reflect a $250,000 transfer to Capital, $200,000 for Robert King High —Trees, project number 40-B233509 ($200,000) and $50,000 for Bayfront Park, project number 40- B233508. The total budget for the fund remains the same at $5.602 million. Public Art Fund The FY 2021-22 Budget is being revised to reflect a $9,220 transfer to Capital forthe Bay of Pigs Memorial Park Improvements, project number 40-13183526. The total budget for the fund remains the same at $3.138 million. Police Services The FY 2021-22 Budget is being increased by $742,000. The increase appropriation covers a deficit in the E911 fund created by lower than anticipated intergovernmental revenues ($315,000) and a provides funding for City's grant match for the FY 21 COPS Office Hiring Program Solicitation accepted per Resolution R-22-0047 adopted by the City Commission February 10, 2022 ($427,000). The resulting amended budget for the fund is $15.248 million. Homeless Program The FY 2021-22 Budget is being decreased by $150,000. The decrease rescinds a prior appropriation from the Mayor's Anti-Proverty Initaitive approved by Resolution R-21-0514 dated December 9, 2021. The resulting amended budget for the fund is $2.407 million. Departmental Improvement Initiatives The FY 2021-22 Budget is being increased by $330,000. The increase is associated with a rescintion of a prior appropriation from the Homeless Program fund ($150,000); and a general fund contribution to Citywide Festivals and Events to support the Winter Wonderland ($30,000) and MLK Reclaim the Dream ($150,000) events. The resulting amended budget for the fund is $13.580 million. Adjustments to Debt Service Funds The FY 2021-22 Budget for the Debt Service Fund is being increased by $2.030 million. The increase is to re -appropriate prior year fund balance in the Special Obligation Bond Fund 24028 used for the third drawdown payment of the Santander Master Lease Agreement. The resulting amended budget for the Debt Service funds is $69.799 million. Attarhmwnt A General Fund Revenue Amended Budget FY 2021 22 Year to Date Actual Year to Date Variance Amendment and Allocation Value Final Budget FY 2021-22 Property Taxes $ 453,802,000 $430,656,893 -23,145,107 $453,802,000 Franchise Fees and Other Taxes 117,795,000 126.866,186 9,071,186 117,795,000 Interest 3,061,000 -1,898,842 -4,959,842 3,061,000 Transfers -In 24,541,000 27,525,900 2,984,900 24,541,000 Fines and Forfeitures 7,189.000 6,842,000 -347,000 7,189,000 Intergovernmental Revenues 88,062,000 104,627,062 16,565.062 12,475.000 100,537,000 Licenses and Permits 66,609,000 94,096,536 27,487,536 631.000 67,240,000 Other Revenues Inflows 19,081,000 6,848,295 -12,232,705 19,081,000 Charges for Services 118,726,000 141,357,280 22,631,280 16,475,000 135,201,000 Total Revenues $898,866,000 $936,921,310 $38,055,310 $29,581,000 $928,447,000 General Fund Expenditures Mayor $ 2,636,000 $ 2,562,149 73,851 $ 2,636,000 Commissioners 9.258.000 6,830,975 2,427,025 9,258.000 City Manager 5.804,000 5,308,318 495,682 5,804,000 Agenda Coordination 409,000 384,821 24,179 409,000 Independent Auditor General 1,602,000 1,525,297 76,703 1,602,000 City Attorney 11,221,000 11,260,580 -39,580 40,000 11,261,000 City Clerk 2,067,000 2,011,300 55,700 2,067,000 Civil Service 591,000 582,342 8,658 591,000 Code Compliance 9,413,000 9,124,880 288,120 9,413,000 Communications 1,628,000 1,520,138 107,862 1,628, 000 Equal Opportunity and Diversity Programs 585,000 572,754 12,246 585,000 Finance 11,757,000 11,347,200 409,800 11,757,000 Grants Administration 1,786,000 1,513.728 272,272 1.786,000 Human Resources 5,634,000 5.548.461 85,539 5.634,000 Innovation and Technology 15,051,000 14,843,357 207,643 15,051,000 Management and Budget 3,315,000 2.858.821 456,179 3.315,000 Procurement 3,215,000 3,115,554 99,446 3,215,000 Human Services 7,824,000 7,303,701 520,299 7,824,000 Building 23.071,000 23.314,994 -243,994 244,000 23.315,000 Planning 5,912,000 5,239,911 672,089 5,912,000 Zoning 4,977,000 4,688,082 288,918 4,977,000 Housing and Community Development 1,847,000 1,835,543 11,457 1,847,000 General Services Administration 28,949,000 31,724,704 -2,775,704 2,776,000 31,725,000 Resilience and Public Works 29,987,000 28,306,946 1,680,054 29,987,000 Solid Waste 42,657,000 44,197,530 -1,540,530 1,541,000 44,198,000 Capital Improvements 4.296,000 3,743,784 552,216 4,296,000 Fire -Rescue 178,956,000 181,493,352 -2,537,352 2,538.000 181,494,000 Police 286,938,000 294,032,222 -7,094,222 7,095,000 294,033,000 Real Estate and Asset Management 16,064,000 15,010,969 1,053,031 -1,000,000 15,064,000 Parks and Recreation 53,953,000 56,299,779 -2,346,779 2,347,000 56,300,000 Risk Management 3,830,000 3,489,332 340.668 3,830,000 Non -De artmental Accounts NDA 44,079,000 29.882,063 14,196,937 44.,079,000 Transfers -Out 79,554,000 79,554,000 0 14,000.005 fz7 93,5,4,000 SUBTOTAL GENERAL FUND $898,866,0001 $891 027,687 $7 838,413 $29,681 000 P $928,447,000 Internal Service Fund (188,341)1 y TOTAL GENERAL FUND $45 706,382 Attachment B Special Revenue Funds FY 2021-22 Amended Budget Close-out FY 2021-22 Final Budget General Special Revenues $ 2,204,000 $ 500,000 $ 2,704,000 Sport Facilities and Activities 13,000 $ 13,000 Planning Services 18,085,000 $ 18,085,000 Planning and Zoning Tree Trust Fund 5,602,000 $ 5,602,000 Public Art Fund 4,200,000 $ 4,200,000 Historic Preservation Trust Fund 136,000 $ 136,000 Fire Rescue Services 6,596,000 $ 6,596,000 UASI-Fire Rescue 28,502,000 $ 28,502,000 Parks and Recreation Services 3,786,000 $ 3,786,000 Police Services 14,506,000 742,000 $ 15,248,000 Law Enforcement Trust Fund 1,137,000 $ 1,137,000 Public Works Services 7,946,000 $ 7,946,000 Solid Waste Recycling Trust 85,000 $ 85,000 City Clerk Services 1,705,000 $ 1,705,000 Community and Economic Development 64,347,000 $ 64,347,000 Homeless Program 2,557,000 (150,000) $ 2,407,000 Human Services 778,000 $ 778,000 Bayfront/Riverfront Land Acquisition Rouse Trust 1,860,000 $ 1,860,000 Miami Ballpark Parking Facilities 7,253,000 $ 7,253,000 Departmental Improvement Initiatives 13,250,000 330,000 $ 13,580,000 Transportation and Transit 33,337,000 $ 33,337,000 Emergency Funds 100,000 $ 100,000 American Rescue Plan Act 137,640,000 $ 137,640,000 TOTAL SPECIAL REVENUE FUNDS $ 355,625,000 $ 1,422,000 $ 357,047,000