HomeMy WebLinkAboutSubmittal-Budget Dept.- Exhibit A.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.
12675 Submittal -Budget Dept. -Exhibit A
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