HomeMy WebLinkAboutM-03-0069e
CITY OF MIAMI, FLORIDA
INTER -OFFICE MEMORANDUM 56
TO: The Honorable Mayor and Members DATE: 10 -4 FILE
of the City Commission
SUBJECT: Discussion Item
FROM: r G' nez REFERENCES:
_ City Manag r
ENCLOSURES:
In compliance with the requirements in Ordinance No. 11727 enacted in November
1998, the Administration is prepared to provide a financial update and a budget
outlook.
6' �-f jb
CAG/RJN/SS/gmb
03- 069
HIGHLIGHTS
For the Mouth of August .
Fiscal Year 2002
The General Fund received revenues of $20.9 million for the month of August and
expenditures for the month totaled $29.5 million. The $8.6 million negative difference
between revenues and expenditures reflects the cash draw down of the higher revenues from
the early part of the year. This is the normal cash flow for the City and is the month that the
revenue collections that will be spent over the balance of the year. The year-end projections
for revenues are $18.9 million over budget and expenditures are projected to be $1.8 million
under budget with a positive difference of $20.7 million. As additional data is available these
year-end projections will be updated.
Parking Surcharge Program
The chart on the below provides the status of parking surcharge collections to date for the
service period ending in July 2002 collected in August 2002. For this period the City collected
$942.937 in surcharge and has received $12.5 million for the last twelve months, without any
remittances by Miami -Dade County. On July 11, 2001, the Third District Court of Appeals
ruled that the parking surcharge statute was unconstitutional. The City has appealed the ruling
to the Florida Supreme Court who has upheld the ruling of the lower court. Any collections
subsequent to the opinion of the Appeals Court will not be booked as revenues but held in
escrow pending the outcome of the appeal. Collections for the period July 11 through
November 30 are $4,258,957. The legislature has approved a bill which has been signed by
the Governor that amends the parking surcharge statute and eliminates the constitutional
problem that the court found. This bill became law on November 30, 2001. We will continue
to hold in escrow all collections for the period July 11 through November 30 but collections
made after that date will be booked as revenues.
PARKING SURCHARGE RECEIPTS
August collection of July
$ 942,937
July collection of June
903,484
June collection of May
1,078,665
, 078, 665
May collection of April
1,058,941
April collection of March
1,152,283
March collection of February
1,330,156
February collection of January
1,004,485
,004,485
January collection of December
1,592,037
December collection of November
876,985
November collection of October
875,527
October collection of September
786,074
September collection of August
_ 896.412
Last twelve months $12.497.986
03 —
Personnel Update
L Summary of Hires and Separations (Detailed Teports are available upon request)
8/1/02-8/31/02 10/1/01— 8/31/02
Hires 6 439
Separations 8 311
II. Positions by Classification
Category
Total
AFSCME
1083
Managerial /Confidential
82
Unclassified
243
Elected, Board, Commission
19
Casual/ Events
729
Fraternal Order of Police
1,056
International Association of Firefighters
613
CIGU
181
Total
4,147
Assistant City Attorneys
26
Executive
64
Executive — Fire
14
Executive- Police
32
Appointed (City Attorney, City Clerk and Asst. City Clerk,
City Manager)
5
Total
4,147
III. Sworn Versus. Non Swom Employees a/o August 31 20021
Category
Total
Percent
Sworn — Fire
627
15.1%
Sworn — Police
1,088
26.2%
Subtotal
1,715
413%
Other
2,432
58.7%
Total
4,147
100.0%
ii
3- 069
City Overtime Report-
(91.6 % of the Year Lapsed
Department
Oct -Dec Jan. Mar Apr. -Jun. July Aur. Total Budget % Budget
City Manager
4,201 4,101 5,188 4,271 3,557 21,318 40,000 53.30%
Fire
517 328,097 - - - 328,614 434,708 75.59%
General Fund
Department
Oct -Dec
Jan. Mar
Apr -Jun. July
Aua
Total
Budget
% Budget
Department
Oct --Dec Jan. Mar.
Apr Jun.
July
Aug
Total
Budget
% Budget
City Clerk
-
-
-
-
-
-
235
0.00%
Finance
4,515
6,149
5,185
29468
1,790
20,107
22,682
88.65%
Human Resources
Parks & Recreation
-
183
-
-
183
-
100.00%
Fire
120,892
98,020
99,709
36,066
51,759
406,446
593,629
68.47%
Police
2,556,886
1,445,229
1,261,653 454,402 343,330
6,071,500
5,644,457
107.57%
Solid Waste
99,869
169,437
125,685
49,868
51,748
491,607
426,000
115.40%
_ Public Facilities
26,802
18,506
17,235
3,790
2,297
68,630
87,500
78.43%
Lam'
-
1,127
-
108
1,235
-
100.000/0
Public Works
8,774
427
6,029
5,644
2,937
23,811
41,554
57.30%
General Fund
Department
Oct -Dec Jan. Mar Apr. -Jun. July Aur. Total Budget % Budget
City Manager
4,201 4,101 5,188 4,271 3,557 21,318 40,000 53.30%
Fire
517 328,097 - - - 328,614 434,708 75.59%
Police
Department
Oct -Dec
Jan. Mar
Apr -Jun. July
Aua
Total
Budget
% Budget
Management & Budget
94
Oct -Dec Jan. Mar Ayr. -Jun. July Aur Total Budget %Budget
-
-
-
94
-
100.000/0
Info. Technology
2,175
1,993
4,354
1,421
1,488
11,431
10,000
114.31%
Building
2,936
1,573
129
-
654
5,292
10,000
52.92%
Parks & Recreation
3,363
2,930
3,336
1,156
1,813
12,598
10,443
120.64%
Purchasing
-
-
-
188
-
188
-
100.000/0
Planning & Zoning
144
-
-
144
100.00%
Total
2,826,450
1 751 264
1,524,625
550 003
457,954
7,113,266
6 846 900
103.89%
Special Revenue
Department
Oct -Dec Jan. Mar Apr. -Jun. July Aur. Total Budget % Budget
City Manager
4,201 4,101 5,188 4,271 3,557 21,318 40,000 53.30%
Fire
517 328,097 - - - 328,614 434,708 75.59%
Police
115,627 345,969 76,411 14,172 46,418 598,597 1,345,774 44.48%
GSA
82,176 48,307 61,632 24,978 21,400 238,493 258,407 92.29%
Parks & Recreation
354 - 93 447 100.00%
Total
202,875 726,474 143-324 43.421 71,375 1,187,469 2 001 540 59.33%
Other Funds
Department
Oct -Dec Jan. Mar Ayr. -Jun. July Aur Total Budget %Budget
G. S. A.
Police
- - - 45,610 0.00%
828 - 802,093 204 88 803,213 1,027,594 78.16%
CDBG
273 336 540 216 892 2,257 1,135 198.85%
FEMA
- - 170 0.00%
Total
1.101 336 802,633 420 980 805,570 1,074,509 74.97%
Overtime use in the general fund is at 103.89% of the total general fund overtime budget,
approximately 12% above the anticipated monthly expenditure amount of 92%. By far, the
Police Department's
overtime budget dominates (82.4%) the use of overtime. The Police
overtime use for the period is almost 16% above the monthly allocation of such expenditures.
iii
03- 069
A summary of the General Fund revenues and expenditures is presented below:
Office of the Mayor
828,935
596,202
City of Miami — General Fund
71.920/a
232,733
828,935
100.000/0
Board of Commissioners
1,089,900
As of August 31, 2002
284,615
73.890/9
284,615
11089,900
100.000/0
Rev/Exp
Unrealized RevJ
Percent
September
Year End
Year End Est.
Description
Bud¢et
Y to Date
IlnexnMM Bud
Realized/SM
Proiection
Proiection
% of Budget
Taxes
143,238,435
139,912,648
3,325,787
97.68%
6,575,277
146,487,925
102.270/9
Licenses & Permits
8,078,850
8,002,719
76,131
99.06%
53,255
8,055,974
99.72%
Intergovernmental
31,700,416
25,928,654
5,771,762
81.790/9
6,263,623
32,192,277
101.55%
Charges for Service
78,893,334
81,192,685
(2,299,351)
102.91%
5,634,016
86,826,701
110.06%
Fines & Forfeits
3,845,000
2,966,909
878,091
77.16%
938,091
3,905,000
101.56%
Miscellaneous Revenue
16,262,071
16,375,609
(113,538)
100.70%
507,920
16,883,529
103.82%
Non -Revenues
50,914,402
14,749,623
36,164,779
28.97%
37,600,657
52,350,280
102.82%
Internal Service Funds
35.191.695
30.606.153
4.585 542
86,97%
9,708,114
40 31a267
114.56%
Total Revenue
36&124.203
319.735.000
48389.203
86,86%
67.280 953
387,015,953
.
10513%
Office of the Mayor
828,935
596,202
232,733
71.920/a
232,733
828,935
100.000/0
Board of Commissioners
1,089,900
805,285
284,615
73.890/9
284,615
11089,900
100.000/0
City Clerk
1,125,280
691,861
433,419
61.48%
3729164
1,064,025
94.56%
Law
4,249,050
3,608,752
640,298
8493%
565,547
4,174,299
98.24%
Civil Service
299,136
240,498
58,638
80.400/a
35,133
275,631
92.14%
City Manager
1,484,779
1,262,758
222,021
85.05%
131,488
1,394,246
93.90%
Finance
4,891,120
3,849,262
1,041,858
78.70%
543,617
4,392,879
89.81%
Human Resources
2,800,934
2,219,878
581,056
79.25%
367,718
2,58795%
9238%
Management & Budget
1,706,222
1,2659019
441,203
74.14%
115,837
1,3809856
80.93%
Information Technology
8,193,260
69473,036
1,720,224
79.00'/0
1,722,224
8,193,260
100.000/0
Internal Audit
718,262
495,661
222,601
69.01%
432
496,093
69.07%
Risk Management
50,271,878
39,618,249
10,653,629
78.81%
10,653,629
50,2719878
100.000/0
Hearing Boards
20,214
24,123
(3,909)
119.34%
(3,910)
20,213
100.000/0
Professional Compliance
472,213
225,839
246,374
47.83%
36,163
262,002
55.48%
Labor Relations
600,228
732,744
(132,516)
122.08%
(164,365)
568,379
94.69%
Community Information
537,514
448,589
88,925
83.46%
62,426
511,015
95.07%
Purchasing
1,086,584
958,496
128,088
88.21%
109,015
1,068,411
98.33%
Retirement Systems
10,821,888
8,839,893
1,981,995
81.690/a
1.981,995
10,821,888
100.000/0
Special Programs
67.436.660
22.666.453
44.770.207
33,61%
46A31,910
69 098363
102.460/a
Total General Government
158.634.057
95.022598
63.611.459
59 "%
63 477.269
158.4".867
".92%
Fire -Rescue
49,972,016
44,652,939
5,319,077
89.36%
5,968,777
50,641,716
101.34%
Police
88,528,120
76,957,806
11,570,314
86.93%
10,885,832
87,843,638
99.23%
Building
4.790.619
3.899.290
891,329
81.39%
654,942
4,554,232
95 07%
Total Public Safety
143.290.755
125.510.035
17.780.720
8759%
17,529,551
143.039586
99.82%
Public Works
10,480,643
8,617,610
1,863,033
82.22%
1,538,464
10,156,074
96.900/c
Solid Waste
21,021,162
15,579,521
5,441,641
74.11%
5,399,304
20,978,825
99.800/0
Conf., Conven. & Marinas
5,263,012
42129,137
1,133,875
78.46%
1.133,872
5,2632009
100.000/0
General Services
14,316,568
11,392,166
2,924,402
79.57%
2,370,514
139762,680
96.13%
Parks & Recreation
10.280.739
8.921.514
1359 225
86.78%
1,359,223
]0 SO 737
100000/0
Total Public Properties
61362.124
4&639.948
12.722.176
79.27%
11.801377
60 441325
9850%.
Real Estate & Econ. Dev.
1,169,079
716,904
452,175
61.32%
210,401
927,305
79.32%
Asset Management
961,678
764,694
196,984
79.52%
177,214
941,908
97.94%
Planning & Zoning
2.706510
2.193.924
512,586
81.06%
289,721
2,483,645
91 77%
Total Planning & Dev.
4.837.267
3.675522
1.161.745
75."%
77,336
4352.858
89 "%
Total Expenditures
368.124.203
272.848.103
95.276.100
74.12%
93 485533
366333 636
".51%
Cash Flow
0
46.886.897
(46.886.8971
(26.204580)
20 682317
IV
03- 069
City of Miami - General Fund Pro Rata Budget Report
As of August 31, 2002 and Year to Date
Public Works
Monthly
Current Month
Under(Over)
Pto-Rata Year
Year to Date
Under(Over) Year
Department
Budges
E3921dillm
Monthly Budget
to Date Budget
Expenditures
to Date Budget
Office of the Mayor
65,039
61,536
3,503
763,897
5%,202
167,695
Board of Commissioners
85,515
70,898
14,617
1,004,386
805,285
199,101
City Clerk
88,291
50,566
37,735
1,036,991
691,861
345,130
Law
333,385
324,229
9,156
3,915,670
3,608,752
306,918
Civil Service
23,471
21,533
1,918
275,666
240,498
35,168
City Manager
116,497
109,371
7,126
1,368,283
1,262,758
105,525
Finance
383,762
291,785
91,977
4,507,363
3,849,262
658,101
Human Resources
219,764
241,425
(21,661)
2,5819173
2,219,878
361,295
Management & Budget
133,872
110,139
23,733
1,572,352
1,265,019
307.333
Information Technology
642,851
737,829
(94,978)
7,550,417
6,473,036
1,077,381
Internal Audit
56,356
37,036
19.320
661,907
495,661
166,246
Risk Management
3,944,382
3,901,350
43,032
46,327,546
39,618,249
6,709,297
Hearing Boards
1,586
0
1,586
18,628
24,123
(5,495)
Professional Compliance
37,050
21,346
15,704
435,163
225,839
209,324
Labor Relations
47,094
236,977
(189,883)
5539134
732,744
(179,610)
Community Information
42,174
2,363
39,811
495,341
448,589
46,752
Purchasing
85,254
85,609
(355)
1,001,331
958,4%
42,835
Retirement Systems
849,096
56,479
792,617
9,972,803
8,839,893
1,132,910
Special Programs
5.291.148
8,479,956
(3 188 808)
62,145,580
22,666,453
39,479,127
Total General Gov.
12,446387
14.840,437
(2393,850)
146,187,629
95,02259S
51,165.031
Fire -Rescue
3,920,854
3,679,769
241,085
46,051,212
44,652,939
1,398,273
Police
6,946,005
5,698,214
1,247,791
81,582,204
76,957,806
4,624,398
Building
375.877
390,523
(4,646)
4,414-747
3 899 290
515A57
Total Public Safety
11,242,736
9.758506
1AS4230
120.805570
125,510 035
6538.127
Public Works
822,322
825,990
(3,668)
9,658,332
8,617,610
1,040,722
Solid Waste
1,649,341
926,926
722,415
19,371,842
15,579,521
3,792,321
Conf., Convert. & Marinas
412,941
453,338
(40,397)
4,850,076
4,129,137
720,939
General Services
1,123,292
1,258,672
(135,380)
13,193,290
11,392,166
1,801,124
Parks & Recreation
806,637
1,102,841
(2% 2)4
9,474-112
8 921 514
552,598
Total Public Properties
4,814534
4567,767
246,767
56547 652
48,639,948
7,907,704
Real Estate & Econ. Dev.
91,727
68,596
23,131
1,077,353
716,904
360,449
Asset Management
75,454
91,686
(16,232)
886,225
764,694
121,531
Planning & Zoning
212.355
203.385
8,970
2,494,157
2 193 924
300,233
Total Planning & Dev.
379537
363,667
15.870
4,457 735
3,675S22
792,213
Total Expenditures
28,883393
29,530,377
(646,984)
339241 178
272,848.103
66393 075
The following pages provide the year-end outlook and financial commentary on expenditures and
collections through the end of August.
03- 069
MONTHLY FINANCIAL REPORT
For the Month of August Fiscal Year 2002
YEAR-END OUTLOOK
COMMENTARY
General Fund
There is a projected General Fund surplus of $20.6 million composed of $18.1 surplus in
revenues and $2.5 expense surplus for the Fiscal Year ending September 30'', 2002. The
City is expected to utilize $13.6 million of this surplus for an expense stabilization reserve
for unanticipated expenses in future years. Additionally, $2.0 million has been
appropriated to fund the Mayor's Poverty Initiative and $3.0 million towards Management
Initiative Reserves. Therefore, reflecting a net surplus of approximately $2.0 million.
For the month of April, the total budget includes not only the appropriated budget of
$319,530,611 approved in the FY 2002 Budget Ordinance but it also contains $1.8 million
of prior year encumbrances and the increase in budget due to Commission action
allocating approximately $4.2 million of Management Reserves to fund Special Revenue
Fund deficits. In October 2001, $900,000 was added to the adopted budget for the Flagler
First Condominium Project. In December 2001, an additional $3.2 million was added for
fire fee exemptions and approximately $800,000 was received from FEMA as
reimbursement for damages sustained from Hurricane Irene which was used for capital
projects and special events. In January 2002 the budget was amended again and the Fire
Department received $900,000, which was appropriated to fund two additional rescue
units coupled with the issuance of 26 new positions and, $500,000 was appropriated from
strategic reserves to fund positions for the Homeland Defense/Neighborhood
Improvement Bonds. Additionally, $27 million has been advanced to C.I.P. for bond
related projects and will be refunded upon receipt of said proceeds. In July 2002 the
budget was amended to cover deficits in operating expenses in various departments for a
total increase of $7.8 million. The remaining increase is due to minor increases in various
other accounts.
Special Revenue Fund
Special revenue funds are established when expenses are either grant funded or have a
designated revenue source, therefore appropriations approved for these funds are either
expensed in the current fiscal year or are rolled -over into the next fiscal year, if allowable.
For projection purposes, if a special revenue fund is projected to collect more revenues
than anticipated expenditures, budget reserve will reflect these fund savings. If anticipated
operating expenditures are greater than projected revenues, budget reserve will be
03_ 099
decreased, if available, otherwise appropriate administrative action will be taken to bring
the fund in balance.
■ Fund 102 Convention Center — there is a projected revenue shortfall of
approximately $409,000 due to a decrease in the projected revenue to be received
from Metro -Dade Tourist Bed Tax, Parking Rentals, and Rental Meetings/Seminar
Rooms.
■ Fund 105 N.E.T - there is a projected expenditure savings in NET's personnel
budget of approximately $300,000. Therefore, the General Fund will contribute
approximately $300,000 less in projected revenue to NET than the budgeted
amount.
■ Fund 113 Public Service Tax — there is a projected revenue increase of
approximately $14,400,000 due to an increase in the projected revenue to be
received from Utility Service Tax — Telecommunication.
Debt Service Fund
■ Fund 202 Special Obligation Bonds — Due to lower interest payments, we are
projecting to contribute savings in the amount of $1.8 million to the General Fund.
03- 069
EXPLANATION OF PROJECTED VARIANCES
Listed below is an explanation of significant variances to accompany the Major Revenue
and Expenditure by Category Tables found in pages 1-5 through 1- 9.
GENERAL FUND
Revenue
Taxes (up) $3.25 million due to a projected increase in the FPL franchise line item of
$2.2 million dollars, an increase in personal taxes of $711,561 and an increase of
$500,000 in real property taxes with the remaining balance. due to increases and decreases
in various other line items.
Intergovernmental Revenue (up) $492,000 due primarily to the collection of $380,873
from local government payment in lieu of taxes with the remaining balance due to
increases and decreases in various other line items
Charges for Services (up) $7.9 million due primarily to the parking surcharge, which is
projected to increase by $4.35 million. Other increases include approximately $1.8
million for various inspection fees, $700,000 for haulers permit fees, and approximately
$500,000 in cost allocation monies. These increases are offset by multiple decreases
including $650,000 in the vehicle impoundment program.
Miscellaneous Revenue (up) $621,000 due to a $1.5 million increase in interest on
investment, a $276,000 million increase in miscellaneous revenue due mainly to the
Deloitte & Touche settlement, with decreases including a $900,000 decrease in rental
properties as a result of September I 1 and a $600,000 decrease in interest income. The
remaining deference consists of increases and decreases in various other line items.
Non -Revenues (up) $1.4 million due to a projected $1.8 million contribution from Debt
Service which is offset by a $475,000 decrease in the contribution of off-street parking
due to commission approved changes in the times and rates for parking.
Internal Service Funds (up) $5.1 million due to a projections increase in CST of $7.0
million with the offsetting $1.8 reclassification in the manner Community Development
refunds the General Fund for its fringes with offsetting expense credits.
03-- 06b
Expenditures
Salaries and Wages (under) $1.1 million due mainly from salary savings projected at
$3.6 million of which $2.5 million was budgeted for as anticipated attrition savings
therefore the City is expected to experience savings of $1.1 million above the budgeted
amount. Current salary savings from departments include: $494,00 from GSA, $341,000
from IT, $322,000 from Public Works, $419,000 from Finance and $208,000 from Real
Estate and Economic Development, with the difference in savings coming from various
other departments.
Fringe Benefits (under) $360,000 which is due primarily from lower than anticipated
costs in salaries and wages.
Operating Expenses — Fixed (under) $930,000 due mainly to savings encountered
throughout the course of the year.
Operating Expenses — Variable (under) $1.5 million due primarily to insurance
premium increases in the Risk Management Department of approximately $3.1 million,
which were funded in the mid year ordinance, with the remaining difference in savings
coming from various other departments.
SPECIAL REVENUE FUNDS 7
Fund 102 Convention Center (Knight Center)
■ Revenues (down) $409,122 due to a projected revenue shortfall of approximately
$79,000 from Metro -Dade Tourist Bed Tax, $336,000 from Parking Rentals, and
$165,000 from Rental Meetings/Seminar Rooms with the offset from various other
line items. This overall shortfall -is being covered by a greater contribution from
Public Service Taxes for a net zero effect to the revenues.
Fund 105 N.E.T
■ Revenues (down) $300,000 due to less projected revenue needed from the General
Fund because of a projected savings in NET's personnel budget.
■ Expenditures (down) $300,000 because NET is projected not to use all of their
personnel budget because positions that were budgeted in NET were transferred to
Solid Waste during the fiscal year.
Fund 113 Public Service Tax
03- 069
■ Revenues (up) $14.4 million due to a projected revenue increase of approximately
$14.6 million from Communications Services Taxes (CST) and the offset from
various other line items.
■ Expenditures (up) $14.4 million due to a projected increase in contribution to the
General Fund of $7.0 million and an increase of $6.8 million in budgeted
contingencies reserves.
()3 06
HIGHLIGHTS
For the Month of July Fiscal Year 2002
The General Fund received revenues of $17.2 million for the month of July and expenditures
for the month totaled $21.4 million. The $4.2 million negative difference between revenues
and expenditures reflects the cash draw down of the higher revenues from the early part of the
year. This is the normal cash flow for the City and is the month that the revenue collections
that will be spent over the balance of the year. The year-end projections for revenues are $16.4
million over budget and expenditures are projected to be $2.2 million under budget with a
positive difference of $18.6 million. As additional data is available these year-end projections
will be updated.
Parking Surcharge Program
The chart on the below provides the status of parking surcharge collections to date for the
service period ending in June 2002 collected in July 2002. For this period the City collected
$903,484 in surcharge and has received $12.4 million for the last twelve months, without any
remittances by Miami -Dade County. On July 11, 2001, the Third District Court of Appeals
ruled that the parking surcharge statute was unconstitutional. The City has appealed the ruling
to the Florida Supreme Court who has upheld the ruling of the lower court. Any collections
subsequent to the opinion of the Appeals Court will not be booked as revenues but held in
escrow pending the outcome of the appeal. Collections for the period July 11 through
November 30 are $4,258,957. The legislature has approved a bill which has been signed by
the Governor that amends the parking surcharge statute and eliminates the constitutional
problem that the court found. This bill became law on November 30, 2001. We will continue
to hold in escrow all collections for the period July 11 through November 30 but collections
made after that date will be booked as revenues.
PARKING SURCHARGE RECEIPTS
July collection of June
$ 903,484
June collection of May
1,078,665
May collection of April
1,058,941
April collection of March
1,152,283
March collection of February
1,330,156
February collection of January
1,004,485
January collection of December
'� 1,592,037
December collection of November
876,985
November collection of October
875,527
October collection of September
786,074
September collection of August
896,412
August collection of July
857,705
Last twelve months $12,412,754
03- 069
Personnel Update
I. Summary of Hires and Separations (Detailed reports are available upon request)
7/1/02-7/31/02 10/1/O1— 7/31/02
Hires 32 426
Separations 17 286
II. Positions by Classification
Category
Total
AFSCME
1086
Managerial /Confidential
80
Unclassified
241
Elected, Board, Commission
19
Casual/ Events
732
Fraternal Order of Police
1,052
International Association of Firefighters
613
CIGU
181
Total
4,149
Assistant City Attorneys
26
Executive
68
Executive — Fire
14
Executive- Police
32
Appointed (City Attorney, City Clerk and Asst. City Clerk,
City Manager)
5
Total
4149
III. Sworn Versus. Non Sworn Employees (a/o June 30 2002)
Category
Total
Percent
Sworn — Fire
627
15.1%
Sworn — Police
1,084
26.1%
Subtotal
1,711
41.2%
Other
2,438
58.8%
Total
4,149
100.0%
11
03-- 069
City Overtime Report- (83 3 % of the Year Lansed)
General Fund
Department
Department
Oct -Dec Jan Mar Apr Jun. July
Total
Budget
%Budget
City Clerk
-
-
-
-
-
235
0.00%
Finance
4,515
6,149
5,185
2,468
18,317
22,682
80.76%
Human Resources
-
-
183
-
183
-
100.00%
Fire
120,892
98,020
99,709
36,066
354,687
593,629
59.75%
Police
2,556,886
1,445,229
1,261,653
454,402
5,728,170
5,644,457
101.48%
Solid Waste
99,869
169,437
125,685
49,868
439,859
426,000
103.25%
Public Facilities
26,802
18,506
17,235
3,790
66,333
87,500
75.81%
Law
-
-
1,127
-
1,127
-
100.00%
Public Works
8,774
427
6,029
5,644
20,874
41,554
50.23%
Management & Budget
94
-
-
-
94
-
100.00%
Info. Technology
2,175
1,993
4,354
1,421
9,943
10,000
99.43%
Building
2,936
1,573
129
-
4,638
10,000
46.38%
Parks & Recreation
3,363
2,930
3,336
1,156
10,785
10,443
103.27%
Purchasing
-
-
-
188
188
-
100.000/0
Planning & Zoning
144
-
-
-
144
100.00%
Total
2,826,450
1751264
1,524,625
550 003
6,655,342 6 846 900 97.20%
Special Revenue
Department
Department
Oct -Dec
Jan. Mar
Apr. -Jun.
July
Total
Budget
% Budget
City Manager
4,201
4,101
5,188
4,271
17,761
40,000
44.40%
Fire
517
328,097
-
-
328,614
434,708
75.59%
Police
115,627
345,969
76,411
14,172
552,179
1,345,774
41.03%
GSA
82,176
48,307
61,632
24,978
217,093
258,407
84.01%
Parks & Recreation
354
-
93
447
-
100.000/0
Total
_202.875
726.474
143,324
43.421
1,116,094
2 001 540
55.76%
Other Funds
Department
Oct -Dec
Jan. -Mar. Apr Jun.
July
Total
Budget
%Budget
G. S. A.
-
- -
45,610
0.000/0
Police
828
- 802,093
204
803,125
1,027,594
78.16%
CDBG
273
336 540
216
1,365
1,135
120.26%
FEMA
-
-
170
0.000/0
Total
1.101
336 802,633
420
804,490
1.074,509
74.87%
Overtime use in the general fund is at 97.20% of the total general fund overtime budget,
approximately 14% above the anticipated monthly expenditure amount of 83%. By far, the
Police Department's overtime- budget dominates (82.4%) the use of overtime. The Police
overtime use for the period is almost 18% above the monthly allocation of such expenditures.
iii
03- 069
A summary of the General Fund revenues and expenditures is presented below:
City of Miami — General Fund
As of July 31, 2002
Description
828,935
Rev/Exp
Year
Unrealized RevJ
Percent
Aug -Sept
Year End
Year End Est.
Taxes
udget
143,238,435
to Date
138,904,260
Unexpend.�+ Bud
4,334,I75
Realized/�Dertt
96.97%
Ptojection
Proiection
% of Budget
6,820,629
145,724,889
101.74%
Licenses & Permits
8,078,850
7,832,616
246,234
96.95%
179,717
8,012,333
99.18%
Intergovemmental
31,700,416
23,461,680
8,238,736
74.01%
8,203,348
31,665,028
99.890/0
Charges for Service
78,893,334
76,737,611
2,155,723
97.27%
8,823,693
85,561,304
118.45%
Fines & Forfeits
3,845,000
2,6I5,781
1,229,219
68.03%
1,261,569
3,877,350
100.84%
Miscellaneous Revenue
16,262,071
13,799,793
2,462,278
84.86%
3,797,324
17,597,117
108.21%
Non -Revenues -
50,914,402
10,348,812
40,565,590
2033%
41,365,132
51,703,944
101.55%
Internal Service Funds
35.191.695
25.090.725
10,100,970
71,30%
15,247,664
40,338,389
114.62%
Total Revenue
368.124,203
298.791,278
69332 925
81.17%
854".076
384,480,3S4
10444%
Office of the Mayor
828,935
534,666
294,269
64.50%
294,269
828,935
100.000/0
Board of Commissioners
1,089,900
734,387
355,513
6738%
355,513
1,089,900
100.000/0
City Clerk
1,125,280
641,305
483,975
56.99%
471,056
1,112,361
98.85%
Law
4,249,050
3,284,523
964,527
77.30%
964,527
4,249,050
100.000/0
Civil Service
299,136
218,945
80,191
73.19%
64,456
283,401
94.74%
City Manager
1,484,779
1,153,387
331,392
77.68%
258,108
1,411,495
95.06%
Finance
4,891,120
3,5572477
1,333,643
72.73%
999,381
4,556,858
93.17%
Human Resources
2,800,934
1,978,453
822,481
70.64%
596,444
2,5749897
91.93%
Management & Budget
1,706,22.2
1,154,880
551,342
67.69'/0
232,344
1,387,224
81.30%
Information Technology
8,193,260
5,735,207
2,458,053
70.00%
2,458,053
8,193,260
100.000/0
Internal Audit
718,262
458,625
259,637
63.85%
472133
505,758
70.41%
Risk Management
50,271,878
55,716,899
14,554,979
71.05%
14,362,382
50,079,281
99.62%
Hearing Boards
20,214
24,123
(3,909)
11934%
(3,910)
20,213
100.000/0
Professional Compliance
472,213
204,493
267,720
4331%
629744
267,237
56.59%
Labor Relations
600,228
495,767
104,461
82.60%
66,682
562,449
93.71%
Community Information
537,514
446,226
919288
83.02%
55,643
5012869
9337%
Purchasing
1,086,584
872,887
213,697
8033%
211,966
1,084,853
99.84%
Retirement Systems
10,8219888
8,783,414
2,038,474
81.16%
1.892,593
109676,007
98.65%
Special Programs
67.436.660
14.186.497
53,250,163
21,04%
55,339-590
69,526,087
103.100/a
Total General Government
_158,634,057
80.182,161
78.451.8%
50.55%
78.728.974
158.911.135
100.17%
Fire -Rescue
49,972,016
40,973,I70
8,998,846
81.99%
8,781,283
49,754,453
99.56%
Police
88,528,120
71,259,592
17,268,528
80.490/a
I6,688,365
87,947,957
99.34%
Building
4.790.619
3.518.767
1,271,852
73 45%
1,108,753
4 627 5 0
%.600/9
Total Public Safety
143.290.755
115,751529
27539,226
80.79%
26578.401
142329,930
9933%
Public Works
10,480,643
7,791,620
2,689,023
74.340/6
2,383,150
10,174,770
97.08%
Solid Waste
21,021,162
14,652,595
6,368,567
69.70%
6,201,168
20,853,763
99.20%
Conf., Conven. & Marinas
5,263,012
3,675,799
1,587,213
69.84%
1587,213
5,263,012
100.000/0
General Services
14,316,568
10,133,494
4,183,074
70.78%
3,612,157
13,745,651
96.01%
Parks & Recreation
10.280.739
7.818.673
2,462,066
76 05%
2,462,066
10 280 739
100000/6
Total Public Properties
61362,124
44,072,181
17,289,943
71.82%
16,245,754
60317 935
9830%
Real Estate & Econ. Dev.
1,169,079
648,308
520,771
55.45%
208,810
857,118
7332%
Asset Management
961,678
673,008
288,670
69.98%
283,943
956,951
99.51%
Planning & Zoning
2.706.510
1.990.539
715,971
73.55%
499,618
2,490,157
92 01%
Total Planning & Dev.
4,837,267
3.311855
1525 412
68.47%
992,371
4304,226
88,99%
Total Expenditures
368.124,203
243317,726
124,806 477
6610% -
122.545 Setr
365,863,226
9939%
Cash Flow
0
55,473552
(55,473552)
(36 856 424)
1&617.129
1V
03--- 069
City of Miami - General Fund Pro Rata Budget Report
As of July 31, 2002 and Year to Date
Fire -Rescue
Monthly
Current Month
Under(Over)
Pro -Rata Year
Year to Date
Under(Over) Year
Department
Budget
Eximmditures
Monthly Budget
to Date Budget
Fxoenditures
to Date Budget
ofliceofthe Mayor
65,039
64,125
914
698,855
534,666
164,193
Board of Commissioners
85,515
70,327
15,188
918,873
734,387
186,486
City Clerk
88,291
609236
29,055
948,701
641,305
307,396
Law
333,385
365,364
(31,979)
3,582,289
3,284,523
297,766
Civil Service
23,471
22,194
1,277
252,196
218,945
33,251
City Manager
116,497
109,553
6,944
1,251,787
1,153,387
98,400
Finance
383,762
254,626
129,136
4,123,605
3,557,477
566,128
Human Resources
219,764
262,763
(42,989)
2,361,411
1,978,453
382,958
Management & Budget
133,872
102,094
319778
1,438,482
1,154,880
283,602
Information Technology
642,851
615,329
27,522
6,907,574
5,735,207
1,172,367
Internal Audit
56,356
36,265
20,091
605,552
458,625
146,927
Risk Management
3,944,382
3,687,927
256,455
42,383,215
35,716,899
6,666,316
Hearing Boards
1,586
0
1,586
17,042
24,123
(7,081)
Professional Compliance
37,050
16,872
20,178
398,113
204,493
193,620
Labor Relations
47,094
54,442
(7,348)
506,040
495,767
10,273
Community Information
42,174
50,643
(89469)
453,167
4469226
6,941
Purchasing
85,254
88,017
(29763)
916,077
872,887
43,190
Retirement Systems
849,096
(78,183)
927,279
9,123,717
8,783,414
340,303
Special Programs
5.291.148
414,324
4,876,824
56 854 499
14,186,497
42 66�
Total General Gov.
12.446587
6196.908
6.249 679
133 741.201
80182 161
53559 040
Fire -Rescue
3,920,854
3,995,979
(75,125)
42,130,407
40,973,170 1,157,237
Police
6,946,005
6,554,103
391,902
74,636,287
71,259,592 3,376,695
Building
375.877
363.907
11,970
4,038,875
3 518 767 520,108
Total Public Safety
11,242.736
10.913 989
328,747
120 805.570
115,75L529 5.054,041
Public Works
822,322
758,294
64,028
8,836,021
7,791,620
1,044,401
Solid Waste
1,649,341
803,815
845,526
17,722,521
14,652,595
3,069,926
Conf., Conven. & Marinas
412,941
385,952
26,989
4,437,140
3,675,799
761,341
General Services
1,123,292
990,236
133,056
I2,070,012
10,133,494
1,936,518
Parks & Recreation
806,637
1.016 926
(210 289)
8,667,485
7 818 673
948,812
Total Public Properties
4,814534
3.955.223
859311
51-733,190
44 072181
7A60,999
Real Estate & Econ. Dev.
91,727
73,579
18,148 985,627 648,308 337,319
Asset Management
75,454
81,946
(6,492) 810,771 673,008 137,763
Planning & Zoning
212.355
193,129
19,226 2,281-804 1-990,539 291.265
Total Planning & Dev.
379,537
348.654
30.883 4.078.203 3311255 766-W
Total Expenditures
28.883393
21.414.774
7,468.619 310 358153 243317 726 61040,427
427
The following pages provide the year-end outlook and financial commentary on expenditures and
collections through the end of July.
03- 069
MONTHLY FINANCIAL REPORT
For the Month of July Fiscal Year 2002
YEAR-END OUTLOOK
COMMENTARY
General Fund
There is a projected General Fund surplus of $18.6 million composed of $16.3 surplus in
revenues and $2.2 expense surplus for the Fiscal Year ending September 30th, 2002. The
City is expected to utilize $13.6 million of this surplus for an expense stabilization reserve
for unanticipated expenses in future years. Therefore, reflecting a net surplus of
approximately $5.0 million.
For the month of April, the total budget includes not only the appropriated budget of
$319,530,611 approved in the FY 2002 Budget Ordinance but it also contains $1.8 million
of prior year encumbrances and the increase in budget due to Commission action
allocating approximately $4.2 million of Management Reserves to fund Special Revenue
Fund deficits. In October 2001, $900,000 was added to the adopted budget for the Flagler
First Condominium Project. In December 2001, an additional $3.2 million was added for
fire fee exemptions and approximately $800,000 was received from FEMA as
reimbursement for damages sustained from Hurricane Irene which was used for capital
projects and special events. In January 2002 the budget was amended again and the Fire
Department received $900,000, which was appropriated to fund two additional rescue
units coupled with the issuance of 26 new positions and, $500,000 was appropriated from
strategic reserves to fund positions for the Homeland Defense/Neighborhood
Improvement Bonds. Additionally, $27 million has been advanced to C.I.P. for bond
related projects and will be refunded upon receipt of said proceeds. In July 2002 the
budget was amended to cover deficits in operating expenses in various departments for a
total increase of $7.8 million. The remaining increase is due to minor increases in various
other accounts.
Special Revenue Fund
Special revenue funds are established when expenses are either grant funded or have a
designated revenue source, therefore appropriations approved for these funds are either
expensed in the current fiscal year or are rolled -over into the next fiscal year, if allowable.
For projection purposes, if a special revenue fund is projected to collect more revenues
than anticipated expenditures, budget reserve will reflect these fund savings. If anticipated
operating expenditures are greater than projected revenues, budget reserve will be
decreased, if available, otherwise appropriate administrative action will be taken to bring
the fund in balance.
03-- 069
■ Fund 102 Convention Center — there is a projected revenue shortfall of
approximately $484,000 due to a decrease in the projected revenue to be received
from Metro -Dade Tourist Bed Tax, Parking Rentals, and Rental Meetings/Seminar
Rooms.
■ Fund 105 N.E.T - there is a projected expenditure savings in NET's budget
reserve line item of approximately $100,000. Therefore, the General Fund will
contribute approximately $100,000 less in projected revenue to NET than the
budgeted amount.
■ Fund 113 Public Service Tax — there is a projected revenue increase of
approximately $15,500,000 due to an increase in the projected revenue to be
received from Utility Service Tax — Telecommunication.
■ Fund 114 Stormwater Utility — there is a projected revenue decrease of
approximately $152,000.
Debt Service Fund
■ Fund 202 Special Obligation Bonds — Due to lower interest payments, we are
projecting to contribute savings in the amount of $1.4 million to the General Fund.
03- 0'69
EXPLANATION OF PROJECTED VARIANCES
Listed below is an explanation of significant variances to accompany the Major Revenue
and Expenditure by Category Tables found in pages 1-5 through 1- 9.
GENERAL FUND
Revenue
Taxes (up) $2.49 million due to a projected increase in the FPL franchise line item of
$2.0 million dollars and an increase in personal taxes of $711,561 with the remaining
balance due to increases and decreases in various other line items.
Charges for Services (up) $6.7 million due primarily to the parking surcharge which is
projected to increase by $4.35 million. Other increases include approximately $1.65
million for various inspection fees, $550,000 for haulers permit fees, and approximately
$500,000 in cost allocation monies. These increases are offset by multiple decreases
including $600,000 in the vehicle impoundment program.
Miscellaneous Revenue (up) $1.3 million due to a $1.5 million increase in interest on
investment, a $1.1 million increase in miscellaneous revenue due mainly to the AT&T
settlement, with decreases including a $1 million decrease in rental properties as a result
of September 11, a $400,000 decrease in interest income. The remaining deference
consists of increases and decreases in various other line items.
Non -Revenues (up) $800,000 due to a projected $1.4 million contribution from Debt
Service which is offset by a $475,000 decrease in the contribution of off-street parking
due to commission approved changes in the times and rates for parking and decrease in
stoimwater of $152,000.
Internal Service Funds (up) $5.15 million due to a projections increase in CST of $7.0
million with the offsetting $1.8 reclassification in the manner Community Development
refunds the General Fund for its fringes with offsetting expense credits.
03- 069
Exyenditures
Salaries and Wages (under) $1.8 million due mainly from salary savings projected at
$4.3 million of which $2.5 million was budgeted for as anticipated attrition savings
therefore the City is expected to experience savings of $1.8 million above the budgeted
amount. Current salary savings from departments include: $449,00 from GSA, $324,000
from IT, $276,000 from Public Works, $275,000 from Finance -and $275,000 from Real
Estate and Economic Development, with the difference in savings coming from various
other departments.
Fringe Benefits (under) $100,000 which is due primarily from lower than anticipated
costs in salaries and wages.
Operating Expenses — Fixed (under) $535,000 due mainly to savings encountered
throughout the course of the year.
Operating Expenses — Variable (under) $889,000 due primarily to insurance premium
increases in the Risk Management Department of approximately $3.1 million, which were
fundea in the mid year ordinance, with the remaining difference in savings coming from
various other departments.
SPECIAL REVENUE FUNDS
Fund 102 Convention Center (Knight Center)
Revenues (down) $537,098 due to a projected revenue shortfall of approximately
$90,000 from Metro -Dade Tourist Bed Tax, $336,000 from Parking Rentals, and
$145,000 from Rental Meetings/Seminar Rooms with the offset from various other
line items. This overall shortfall is being covered by a greater contribution from
Public Service Taxes for a net zero effect to the revenues.
Fund 105 N.E. T
Revenues (down) $100,000 due to less projected revenue needed from the
General Fund because of a projected savings in NET's budget reserve line.
■ Expenditures (down) $100,000 because NET is projected to not use all of their
budget reserve.
Fund 113 Public Service Tax
■ Revenues (up) $15.5 million due to a projected revenue increase of approximately
$15.6 million from Communications Services Taxes (CST) and the offset from
various other line items.
03-- 069
• Expenditures (up) $15.5 million due to a projected increase in contribution to the
General Fund of $7.5 million and an increase of $8.0 million in budgeted
contingencies reserves.
Fund 1.14 Stormwater Utility
■ Revenues (down) $152,000 due to a projected revenue decrease of approximately
$152,000.
■ Expenditures (down) $152,000 due to a projected decrease in contribution to the
General Fund of $152,000.
03- 069
HIGHLIGH'T'S
For the Month of June
Fiscal Year 2002
The General Fund received revenues of $24.8 million for the month of June and expenditures
for the month totaled $22.6 million. The $2.2 million positive difference between revenues
and expenditures reflects the leveling of the higher revenues from the early part of the year to
the cash draw down in the latter part of the year. This is the normal cash flow for the City and
is the month that the revenue collections that will be spent over the balance of the year. The
year-end projections for revenues are $17.5 million over budget and expenditures are
projected to be $4.3 million over budget with a positive difference of $13.2 million. As
additional data is available these year-end projections will be updated.
Parking Surcharge Program
The chart on the below provides the status of parking surcharge collections to date for the
service period ending in May 2002 collected in June 2002. For this period the City collected
$1,078,665 in surcharge and has received $12.5 million for the last twelve months, without
any remittances by Miami -Dade County. On July 11, 2001, the Third District Court of
Appeals ruled that the parking surcharge statute was unconstitutional. The City has appealed
the ruling to the Florida Supreme Court and plans to continue collections while appealing.
Any collections subsequent to the opinion of the Appeals Court will not be booked as
revenues but held in escrow pending the outcome of the appeal. Collections for the period
July 11 through November 30 are $4,258,957. The legislature has approved a bill which has
been signed by the Governor that amends the parking surcharge statute and eliminates the
constitutional problem that the court found. This bill became law on November 30, 2001. We
will continue to hold in escrow all collections for the period July 11 through November 30 but
collections made after that date will be booked as revenues.
PARKING SURCHARGE RECEIPTS
June collection of May
$ 1,078,665
May collection of April
1,058,941
April collection of March
1,152,283
March collection of February
1,330,156
February collection of January
1,004,485
January collection of December
1,592,037
December collection of November
876,985
November collection of October
875,527
October collection of September
786,074
September collection of August
896,412
August collection of July
857,705
July collection of June
972.941
Last twelve months $12,482.211
03- 069
Personnel Update
I. Summary of Hires and Separations (Detailed reports are available upon request)
6/1/02-6/30/02 10/1/01 — 6/30/02
Hires 155 395
Separations 48 267
11. Positions by Classification
Category
Total
AFSCME
1082
Managerial /Confidential
82
Unclassified
248
Elected, Board, Commission
19
Casual/ Events
715
Fraternal Order of Police
1,053
International Association of Firefighters
613
CIGU
183
Total
4,141
Assistant City Attorneys
25
Executive
70
Executive — Fire
14
Executive- Police
32
Appointed (City Attorney, City Clerk and Asst. City Clerk,
City Manager)
5
Total
4,141
III. Sworn Versus. Non Sworn Employees (a/o June 30 2002)
Category
Total
Percent
Sworn — Fire
627
15.1%
Sworn — Police
1,085
26.2%
Subtotal
1,712
413%
Other
2,429
58.7%
Total
4,141
100.0%
ii
— 00
City Overtime Report- (75yo of the Year LapsM
General Fund
Oct -Dec Jan. -Mar. April
May
June
Total
Budget
% Budget
G. S. A.
Department
Department
Oct Dec Jan. Mar April
May
June
Total
Budget
% Budget
City Clerk
-
-
-
-
-
-
235
0.00%
Finance
4,515
6,149
2,217
1,425
1,543
14,306
22,682
63.07%
Human Resources
-
-
183
-
-
183
-
100.00%
Fire
120,892
98,020
(9,108)
2,387
106,430
318,621
593,629
53.67%
Police
2,556,886
1,445,229
410,849
659,916
190,888 5,273,768
5,144,457
102.51%
_ Solid Waste
99,869
169,437
- 44,613
31,204
49,868
394,991
426,000
92.72%
Public Facilities
26,802
18,506
1,199
4,838
11,198
62,543
87,500
71.48%
Law
-
-
-
1,127
-
1,127
-
100.000/0
Public Works
8,774
427
3,702
38
2,289
15,230
41,554
36.65%
General Fund
Oct -Dec Jan. -Mar. April
May
June
Total
Budget
% Budget
G. S. A.
Department
Oct -Dec
Jan. Mar
April May
June
Total
Budget
% Budget
Management & Budget
94
_
_ _
_
94
-
100.000/0
Info. Technology
2,175
1,993
1,292 912
2,389
6,372
10,000
63.72%
Building
2,936
1,573
129 -
-
4,638
10,000
46.38%
Parks & Recreation
3,363
2,930
608 1,712
1,016
9,629
10,443
92.21%
Planning & Zoning
144
-
-
258,407
144
Parks & Recreation
100.000/0
Total
2.826 450
1751,264
455,694 703,559
365 382
6,105,339
6 346 900
96.19%
Special Revenue
Oct -Dec Jan. -Mar. April
May
June
Total
Budget
% Budget
G. S. A.
-
Department
Oct Dec
Jan. Mar
April
May
June
Total
Budget
%Budget
City Manager
4,201
4,101
1,258
1,716
2,214
13,490
40,000
33.73%
Fire
517
328,097
-
-
-
328,614
434,708
75.59%
Police
115,627
345,969
14,984
17,514
49,913
538,007
1,345,774
39.98%
GSA
82,176
48,307
13,473
15,007
33,152
192,115
258,407
74.35%
Parks & Recreation
354
-
-
-
93
447
-
100.000/
Total
202.875
726.474
29.715
34.237
79.372
1,072,673
2 001 540
5359-/o
Other Funds
Department
Oct -Dec Jan. -Mar. April
May
June
Total
Budget
% Budget
G. S. A.
-
60,000
0.00-/0
Police
828 - 358
1,015
800,720
802,921
1,027,594
78.14%
CDBG
273 336 -
248
292
1,149
1,135
101.23%
FEMA
- - -
170
0.000/0
Total
1.101 336 358
1.263
801,012
1028 743
098,899 899
94 48%
Overtime use in the general fund is at 96.19% of the total general fimd overtime budget,
approximately 21% above the anticipated monthly expenditure amount of 75%. By far, the
Police Department's overtime budget dominates (88.4%). the use of overtime. The Police
overtime use for the period is almost 27% above the monthly allocation of such expenditures.
iii
• 03- 069
A summary of the General Fund revenues and expenditures is presented below:
Office of the Mayor
828,935
470,541
City of Miami — General Fund
56.760/c
358,394
828,935
100.000/0
Board of Commissioners
939,900
As of June 30, 2002
275,840
70.65%
275,840
939,900
100.000/0
City Clerk
Rev/Exp
Unrealized RevJ
Percent
Jul -Sept
Year End
Year End Est.
Description
Budder
Year to Date
Unexpended Bud. Realized/Stient
1,329,891
Proiection
Projection
% of Budeet
Taxes
143,238,435
132,769,089
10,469,346
92.69%
12,841,976
145,611,065
101.66%
Licenses & Permits
8,078,850
7,620,888
457,962
94.33%
323,920
7,944,808
98,34%
Intergovernmental
31,700,416
21,331,946
10,368,470
6729'/0
10,466,172
31,798,118
100,31%
Charges for Service
71,743,334
70,777,802
965,532
98.65%
12,980,616
83,758,418
116.75%
Fines & Forfeits
3,845,000
2,259,685
1,585,315
58.77%
1,614,365
3,874,050
100.76%
Miscellaneous Revenue
16,262,071
11,957,730
4,304,341
7353%
2,380,543
14,338,273
88.17%
Non -Revenues
22,824,402
9,826,484
12,997,918
43.05%
14,071,039
23,897,523
104.70%
Internal Service Funds
_35.191.695
25.030.284
10.161.411
71,13%
15,783,521
-40,813,805
115.98%
Total Revenue
332.884.203
281.573.908
51310.295
84.59%
70.4Q152
_352j036,060
105.75%
Office of the Mayor
828,935
470,541
358,394
56.760/c
358,394
828,935
100.000/0
Board of Commissioners
939,900
664,060
275,840
70.65%
275,840
939,900
100.000/0
City Clerk
1,125,280
581,069
544,211
51.64%
522,680
1,103,749
98.090/c
Law
4,249,050
2,919,159
1,329,891
68.70%
1,329,891
4,249,050
100.00%
Civil Service
299,136
1%,751
102,385
65.77%
86,199
282,950
94.590/a
City Manager
1,484,779
1,043,834
440,945
70.30%
390,911
1,434,745
96.63%
Finance
4,891,120
3,302,851
1,588,269
6753%
1,304,616
4,607,467
9420%
Human Resources
2,800,934
1,715,700
1,085,234
61.25%
859,571
2,575,271
91.94%
Management & Budget
1,706,222
1,052,786
653,436
61.70%
391,854
1,444,640
84,57%
Information Technology
8,193,260
5,119,878
3,073,384
62.49%
2,651,097
7,770,975
94.85%
Internal Audit
718,262
422,360
295,902
58.800/9
124,028
546,388
76.070/c
Risk Management
46,771,878
32,028,972
14,742,906
68.48%
17,831,155
49,860,127
106.600/a
Hearing Boards
20,214
24,123
(34909)
119.34%
(3,910)
20,213
100.000/0
Professional Compliance
472,213
187,621
284,592
39.73%
131,007
318,628
67.48%
Labor Relations
600,228
441,325
158,903
73.53%
120,824
562,149
93.66%
Community Information
471,014
395,583
75,431
83.990/6
75,430
471,013
100.000/0
Purchasing
1,086,584
784,870
301,714
72.23%
2%,182
1,081,052
99.49%
Retirement Systems
10,821,888
8,861,597
1,960,291
81.890/0
1.833,551
10,695,148
98.83%
Special Programs
38.677.870
13.772.173
25,240,987
35.30%
26,916,575
40,698,748
104,29%
Total General Government
126.494.059
73.985.253
52508.806
58.49%
55 495.895
129,481,148
10236%
Fire -Rescue
49,972,016
36,977,191
12,994,825
74.00%
12,730,507
49,707,698
99.470/o
Police
87,228,120
64,705,489
22,522,631
74.18%
23,822,616
88,528,105
101.49%
Building
4.790.619
3,154,860
1 635 759
65.85%
1,492,963
4 647 823
97.02%
Total Public Safety
141.990.755
104.837.540
37.153115
73.83%
38,046,086
142M3,626
100.63%
Public Works
10,480,643
7,033,326
3,447,317
67.11%
3,194,671
10,227,997
97.59%
Solid Waste
19,221,156
13,848,780
5,372,386
72.05%
7,181,039
21,029,819
109.41%
Conf., Conven. & Marinas
5,263,006
3,289,847
1,973,159
6251%
1.871,237
5,161,084
98.06%
General Services
14,316,568
9,143,258
5,173,310
63.86%
4,623,833
13,767,091
96.16%
Parks & Recreation
10.280.739
6.801.747
3.478.992
66.16%
3,415,354
10 217 101
99,39%
Total Public Properties
59,562.122
40.116958
19.445.164
6735%
20186.134
60,40302
101 41 %
Real Estate & Econ. Dev.
1,169,079
574,729
594,350
49.16%
314,378
889,107
76.05%
Asset Management
961,678
591,062
370,616
61.46%
362,242
953,304
99.13%
Planning & Zoning
2.706.510
1.797.410
909.100
66.41%
70&709
2,504,119
92 52%
Total Planning & Dev.
4,837,267
2.%3101
1.874,066
6116%
1,383,329
4-U6,530 0
89.86%
Total Expenditures 332.884103 221.902.952 110.981151 66.66% 115111,.444 3371143% 10117%
Cash Flow 0 59.670.956 (59.670.956) (44,749,292) 14S21,664
iv
�3-- 06
City of Miami -General Fund Pro Rata Budget Report
As of Jtme 30, 2002 and Year to Date
Monthly Current Month Under(over) Pro -Rata Year Year to Date Under(Over) Year
Department Monthly
Expenditures Monthly Budd to Date Binet EWnditLm to Date Budget
Office of the Mayor
Board of Commissioners
City Cleric
Law
Civil Service
City Manager
Finance
Human Resources
Management & Budget
Information Technology
Internal Audit
Risk Management
Hearing Boards
Professional Compliance
Labor Relations
Community Information
Purchasing
Retirement Systems
Special Programs
Total General Gov.
89,268
94,983
(5,715)
633,820
470,541
163,279
101,218
93,502
7,716
718,666
664,060
54,806
121,181
90,084
31,097
860,412
581,069
279,343
457,580
489,851
(32,271)
3,248,909
2,919,159
329,750
32,214
28,705
3,509
228,725
196,751
31,974
159,8%
159,902
(6)
1,135,292
1,043,834
91,458
526,725
513,014
13,711
3,739,848
3,302,851
436,997
301,633
266,005
35,628
2,141,650
1,715,700
425,950
183,743
164,968
18,775
1,304,611
1,0529786
251,825
882,332
779,472
102,860
6,264,732
5,119,878
1,144,854
77,350
55,120
22,230
549,197
422,360
1269837
5,0369864
4,936,151
100,713
35,762,713
32,028,972
3,733,741
2,177
0
2,177
15,456
24,123
(8,667)
50,853
289400
22,453
361,064
187,621
173,443
64,639
77,108
(12,469)
458,946
441,325
17,621
50,723
80,275
(29,552)
360,147
395,583
(35,436)
117,014
123,686
(6,672)
830,824
784,870
45,954
1,165,409
26,805
1,138,604
8,274,632
8,861,597
(586,965)
4,201-327
781317
3,420,010
29 Ban 42
13,772-173
16-058,069
13,622.145
8.789348
4.832.797
96.719.887
73-9851-153
22.734 634
Fire -Rescue
5,381,486
5,797,914
(416,428) 38,209,603 36,977,191
1,232,412
Police
9,393,596
9,502,638
(109,042) 66,696,365 64,705,489
1,990,876
Building
515.902
390.143
125,759 3,663,003 3 154 860
508,143
Total Public Safety
15.290.984
15.690.695
(3".7111 108568 971104 837 0
3,731A31
Public Works
1,128,660
670,302
458,358
8,013,709
7,033,326
980,383
Solid Waste
2,069,927
8,328,501
(6,258,574)
14,6%,888
I3,848,780
848,108
Conf., Convert. & Marinas
566,773
409,856
156,917
4,024,200
3,289,847
734,353
General Services
1,541,751
1,494,112
47,639
10,946,734
9,143,258
1,803,476
Parks & Recreation
1.107.133
1.220.534
(113,401)
7,860,859
6 801 747
1,059,112
Total Public Properties
6,414.245
12.123305
(5,709,060)
45542390
40116.958
5 425A32
Real Estate & Econ. Dev.
125,898
97,590
28,308
893,901
574,729
319,172
Asset Management
103,563
104,124
(561)
735,318
591,062
144,256
Planning & Zoning
_ 291.464
286.243
5,221
2,069.452
1 797 410
272,042
Total Planning & Dev.
520.925
487.957
32.968
3.698.671
2.963.201
735A70
Total Expenditures
35.848300
37,091305
(1.243 005)
254,529,919
221.902.952
32,626-%7
The following pages provide the year-end outlook and financial commentary on expenditures and
collections through the end of June.
03- 069
MONTHLY FINANCIAL REPORT
For the Month of June Fiscal Year 2002
YEAR-END OUTLOOK
COMMENTARY
General Fund
There is a projected General Fund surplus of $14.9 million composed of $19.1 surplus in
revenues and $4.2 expense deficit for the Fiscal Year ending September 30'', 2002.
For the month of April, the total budget includes not only the appropriated budget of
$319,530,611 approved in the FY 2002 Budget Ordinance but it also contains $1.8 million
of prior year encumbrances and the increase in budget due to Commission action
allocating approximately $4.2 million of Management Reserves to fund Special Revenue
Fund deficits. In October 2001, $900,000 was added to the adopted budget for the Flagler
First Condominium Project. In December 2001, an additional $3.2 million was added for
fire fee exemptions and approximately $800,000 was received from FEMA as
reimbursement for damages sustained from Hurricane Irene which was used for capital
projects and special events. In January 2002 the budget was amended again and the Fire
Department received $900,000, which was appropriated to fund two additional rescue
units coupled with the issuance of 26 new positions and, $500,000 was added to the
general fund in order to fund a workgroup established in C.I.P. to manage the Homeland
Defense/Neighborhood Improvement Bonds. The remaining increase is due to minor
increases in various other accounts.
Special Revenue Fund
Special revenue funds are established when expenses are either grant funded or have a
designated revenue source, therefore appropriations approved for these funds are either
expensed in the current fiscal year or are rolled -over into the next fiscal year, if allowable.
For projection purposes, if a special revenue fund is projected to collect more revenues
than anticipated expenditures, budget reserve will reflect these -fund savings. If anticipated
operating expenditures are greater than projected revenues, budget reserve will be
decreased, if available, otherwise appropriate administrative action will be taken to bring
the fund in balance.
• Fund 102 Convention Center — there is a projected revenue shortfall of
approximately $484,000 due to a decrease in the projected revenue to be received
from Metro -Dade Tourist Bed Tax, Parking Rentals, and Rental Meetings/Seminar
Rooms.
03-- 069
■ Fund 113 Public Service Tax- — there is a projected revenue increase of
approximately $7,500,000 due to an increase in the projected revenue to be
received from Utility Service Tax — Telecommunication.
■ Fund 114 Stormwater Utility — there is a projected revenue decrease of
approximately $152,000 due to a decrease in the projected revenue to be received
from Charges for services.
Debt Service Fund
■ Fund 202 Special Obligation Bonds — Due to lower interest payments, we are
projecting to contribute savings in the amount of $1.4 million to the General Fund.
03- 069
EXPLANATION OF PROJECTED VARIANCES
Listed below is an explanation of significant variances to accompany the Major Revenue
and Expenditure by Category Tables found in pages 1-5 through 1- 9.
GENERAL FUND
Revenue
Taxes (up) $237 million due to a projected increase in the FPL franchise line item of
$1.7 million dollars and an increase in personal taxes of $711,561 with the remaining
balance due to various increases and decreases in various other line items.
Charges for Services (up) $11.9 million due primarily to the parking surcharge which is
projected to increase by $10.1 million. Other increases include approximately $1.5
million for various inspection fees, $450,000 for haulers permit fees, and approximately
$500,000 in cost allocation plan. These increases are offset by multiple decreases
including $500,000 in the vehicle impoundment program.
Miscellaneous Revenue (down) $1.9 million due to a $1 million decrease in rental
properties as a result of September 11, a $400,000 decrease in interest income and an
$850,000 decrease in miscellaneous revenue due to a reclassification of the FEMA
reimbursement for Hurricane Irene. The remaining deference consists of increases and
decreases in various other line items.
Non -Revenues (up) $1.0 million due to a projected $1.4 million contribution from Debt
Service which is offset by a $475,000 decrease in the contribution of off-street parking
due to commission approved changes in the times and rates for parking, a decrease in
stormwater of $152,000 and $335,000 increase from a contribution from grants group
insurance.
Internal Service Funds (up) $5.6 million due to a projections increase in CST of $7.5
million with the offsetting $1.8 reclassification in the manner Community Development
refunds the General Fund for its fringes with offsetting expense credits.
03— 00
Expenditures
Salaries and Wages have costs exceeding the budget by a minimal amount. The
projection for salaries uses the current realized salary savings from vacancies and offsets
that amount from the budgeted $2.5 million of anticipated attrition savings. It is expected
that as the year progresses, so will the increase in salary savings which will then meet or
exceed the budgeted attrition level. Current salary savings from departments are projected
at $1.67 million, of which, $244,000 is from the Fire Rescue Department, $412,000 is
from the General Services Administration Department, and $230,000 is from the Public
Works Department, $251,000 is from the Real Estate and Economic Development
Department, and $236,000 from the Information Technology Department, with the
difference in savings coming from various other departments.
Fringe BeneSts (down) $136,000 which is due primarily from lower than anticipated
costs in salaries and wages.
Operating Expenses — Fixed (over) $1.49 million due mainly from higher than
anticipated costs from the Solid Waste Department of approximately $1.8 million
primarily related to scale fees, with the remaining difference in savings coming from
various other departments.
Operating Expenses — Variable (over) $2.7 million due primarily to insurance premium
increases in the Risk Management Department of approximately $3.1 million, with the
remaining difference in savings coming from various other departments.
SPECIAL REVENUE FUNDS
Fund 102 Convention Center (Knight Center)
■ Revenues (down) $484,000 due to a projected revenue shortfall of approximately
$121,000 from Metro -Dade Tourist Bed Tax, $236,000 from Parking Rentals, and
$120,000 from Rental Meetings/Seminar Rooms with the offset from various other
line items.
Fund 113 Public Service Tax
■ Revenues (up) $7,500,000 due to a projected revenue increase of approximately
$7,590,000 from Utility Service Tax — Telecommunication and the offset from
various other line items.
■ Expenditures (up) $7,500,000 due to a projected increase in contribution to the
General Fund of $7,500,000.
03- 069
Fund 114 Storinnk Utility
■ Revenues (up) $152,000 due to a projected revenue increase of approximately
$152,000 from Charges for Services.
■ Expenditures (up) $152,000 due to a projected increase in contribution to the
General Fund of $152,000.
03- 069
HIGHLIGHTS
For the Month of Mav
Fiscal Year 2002
The General Fund received revenues of $23.4 million for the month of May and expenditures
for the month totaled $30.0 million. The $6.6 million negative difference between revenues
and expenditures reflects the leveling of the higher revenues from the early part of the year to
the cash draw down in the latter part of the year. This is the normal cash flow for the City and
is the month that the revenue collections that will be spent over the balance of the year. The
year-end projections for revenues are $19.0 million over budget and expenditures are
projected to be $3.2 million over budget with a positive difference of $15.8 million. As
additional data is available these year-end projections will be updated.
Parking Surcharge Program
The chart on the below provides the status of parking surcharge collections to date for the
service period ending in April 2002 collected in May 2002. For this period the City collected
$1,058,941 in surcharge and has received $12.4 million for the last twelve months, without
any remittances by Miami -Dade County. On July 11, 2001, the Third District Court of
Appeals ruled that the parking surcharge statute was unconstitutional. The City has appealed
the ruling to the Florida Supreme Court and plans to continue collections while appealing.
Any collections subsequent to the opinion of the Appeals Court will not be booked as
revenues but held in escrow pending the outcome of the appeal. Collections for the period
July 11 through November 30 are $4,258,957. The legislature has approved a bill which has
been signed by the Governor that amends the parking surcharge statute and eliminates the
constitutional problem that the court found. This bill became law on November 30, 2001. We
will continue to hold in escrow all collections for the period July 11 through November 30 but
collections made after that date will be booked as revenues.
PARKING SURCHARGE RECEIPTS
May collection of April
$ 1,058,941
April collection of March
1,152,283
March coll--ction of February
1,330,156
February collection of January
1,004,485
January collection of December
1,592,037
December collection of November
876,985
November collection of October
875,527
October collection of September
786,074
September collection of August
896,412
August collection of July
857,705
July collection of June
972,941
June collection of May
1.011.856
Last twelve months $12.415.402
03- 069
Personnel Update
I. Summary of Hires and Separations (Detailed reports are available upon request)
5/1/02-5/31/02 10/1/O1— 5/31/02
Hires 14 242
Separations 22 209
II. Positions by Classification
Category
Total
AFSCME
1076
Managerial /Confidential
80
Unclassified
260
Elected, Board, Commission
19
Casual/ Events
615
Fraternal Order of Police
1,055
International Association of Firefighters
615
CIGU
177
Total
4,044
Assistant City Attorneys
27
Executive
70
Executive — Fire
13
Executive- Police
32
Appointed (City Attorney, City Clerk and Asst. City Clerk,
City Manager)
5
Total
--4704-41
III. Sworn Versus. Non Sworn Employees (a/o May 31 2002)
Category
Total
Percent
Sworn — Fire
628
15.5%
Sworn — Police
1,087
26.9%
Subtotal
1,715
42.4%
Other
2,329
57.60/o
Total
4,044
100.0%
ii
03- 069
City Overtime Report- (66,67 % of the YearLansedl
General Fund
Department Oct -Dec
Jan. -Mar. April May Total Budget
%Budget
City Manager 4,201
4,101 1,258 1,716 11,276 40,000
Department
Oct --Dec Jan. Mar
April
Mav
Total
Budget % Budget
City Clerk
-235
48,307 13,473 15,007 158,963 258,407
61.52%
Parks & Recreation 354
- 354 -
100.000/0
0.00%
Finance
4,515
6,149
2,217
1,425
14,306
22,682
63.07%
Human Resources
% Budget
-
183
-
183
-
100.00%
Fire
120,892
98,020
(9,108)
2,387
212,191
593,629
35.74%
Police
2,556,886
1,445,229
410,849
659,916
5,082,880 5,444,457
93.36%
_ Solid Waste
99,869
169,437
44,613
31,204
345,123
426,000
81.01%
Public Facilities
26,802
18,506
1,199
4,838
51,345
83,500
61.49%
Law
-
1,127
1,127
-
100.00°/0
Public Works
8,774
427
3,702
38
12,941
16,554
78.17%
Management & Budget
94
-
-
- -
94
-
100.00%
Info. Technology
2,175
1,993
1,292
912
6,372
10,000
63.72%
Building
2,936
1,573
129
-
4,638
10,000
46.38%
Parks & Recreation
3,363
2,930
608
1,712
8,613
8,243
104.49%
Planning & Zoning
144
-
-
144
100.00%
Total
2,826,450
1 751 264
455,684 703,559
5-739,957
6 615 300
86.77%
Special Revenue
Department Oct -Dec
Jan. -Mar. April May Total Budget
%Budget
City Manager 4,201
4,101 1,258 1,716 11,276 40,000
28.19%
Fire 517
328,097 328,614 434,708
75.59%
Police 115,627
345,969 14,984 17,514 494,094 1,338,666
36.91%
GSA 82,176
48,307 13,473 15,007 158,963 258,407
61.52%
Parks & Recreation 354
- 354 -
100.000/0
Total 202.875
726,474 29.715 34,237 993,301 2,071,781
47 94%
Other Funds
Department Oct -Dec
Jan. Mar April May Total Budget
% Budget
G. S. A. -
-60,000
0.00%
Police 828
CDBG
- 358 1,015 2,201 1,030,594
0.21%
273
FEMA -
336 - 248 857 1,135
75.51%
Total 1.101
- 170
0.000/0
336 358 1,263 3,058 1 091 899
0.28%
Overtime use in the general
fund is at '86.77% of the total general fund overtime
budget,
approximately 20% above the
anticipated monthly expenditure amount of 67%. *By
far, the
Police Department's overtime
budget dominates (88.4%) the use of overtime. The Police
overtime use for the period is
almost 27% above the monthly allocation of such expenditures.
iii
03- 069
A summary of the General Fund revenues and expenditures is presented below:
City of Miami — General Fund
As of May 31, 2002
Office of the Mayor
828,935
Rev/Exp
Unrealized Revl
Percent
Jun -Sept
Year End
Year End Est.
Description
Budget
Year to Date
Un ed Bud.-
Realiaed/Snent
Proiection
Projection
% of Budget
Taxes
143,238,435
127,491,847
15,746,588
89.01%
18,119,556
145,611,403
101.66%
Licenses & Permits
8,078,850
7,340,855
737,995
90.87%
585,307
7,926,162
98.11%
Intergovernmental
31,700,416
19,956,978
11,743,438
62.95%
- 11,839,488
31,7%,466
100,30%
Charges for Service
71,743,334
66,310,215
5,433,119
92.43%
17,344,107
83,654,322
116.600/c
Fines & Forfeits
3,845,000
2,165,807
1,679,193
5633%
1,694,193
3,860,000
100.39%
Miscellaneous Revenue
16,262,071
10,477,234
5,784,837
64,43%
3,841,045
14,318,279
88.05%
Non -Revenues
22,824,402
8,706,883
14,117,519
38.15%
15,187,725
23,894,608
104.69%
Internal Service Funds
35.191.695
-22,275,400
12,916,295
63,300/a
18,538,405
40,813,805
115,98%
Total Revenue
332.884.203
264.725.219
6& S4
7952%
87.149.826
351.875.045
105.70%
Office of the Mayor
828,935
375,588
453,377
4531%
453,377
828,935
100.000/0
Board of Commissioners
939,900
570,558
369,342
60.70%
369,342
939,900
100.000/0
City Clerk
1,125,280
490,985
634,295
43.63%
596,294
1,087,279
96.62%
Law
4,249,050
2,429„308
1,819,742
57.17%
1,819,742
4,249,050
100.000/0
Civil Service
299,136
168,046
131,090
56.180/a
108,798
276,844
92.55%
City Manager
1,484,779
883,932
600,847
5953%
553,990
1,437,922
96.84%
Finance
4,891,120
2,789,837
2,101,283
57.04%
826,775
3,616,612
73.940/6
Human Resources
2,800,934
1,449,695
1,351,239
51.769/9
1,037,873
2,487,568
88.81%
Management & Budget
1,706,222
887,818
818,404
52.03%
571,330
1,459,148
85.52%
Information Technology
8,193,260
4,340,406
3,852,856
52.98%
3,424,915
7,765,321
94.780/a
Internal Audit
718,262
367,240
351,022
51.13%
182,021
549,261
76.47%
Risk Management
46,771,878
27,092,821
19,679,057
57.93%
22,865,101
49,957,922
106.81%
Hearing Boards
20,214
24,123
(3,909)
119.34%
(3,910)
20,213
100.000/0
Professional Compliance
472,213
159,221
312,992
33.72%
157,990
317,211
67.19%
Labor Relations
600,228
364,217
236,011
60.689/o
197,932
562.149
93.66%
Community Information
471,014
315,308
155,706
66.94%
151,753
467,061
99.16%
Purchasing
1,086,584
661,184
425,400
60.85%
419,868
1,081,052
99.49%
Retirement Systems
10,821,888
8,834,792
1,987,096
81.64%
1,858,889
10,693,681
98.82%
Special Programs
39.013.160
12.990.856
26.022.304
33,300/9
28,089,796
41,080,652
105,A00/.
Total General Government
126.494.059
65.195.905
61.29&154
51.54%
63.681.876
128.877 781
101.88%
Fire -Rescue
49,972,016
31,179,277
18,792,739
6239%
18,457,826
49,637,103
9933%
Police
87,228,120
55,202,851
32,025,269
63.29%
33,325,269
88,528,120
101.49%
Building
4.790.619
2.764.717
2.025.902
57,71%
1,906,100
4 670 817
97,50%
Total Public Safety
141.990.755
89.146.845
52.843.910
62.79%
53 689195
142.836 040
100.60%
Public Works
10,480,643
6,363,024
4,117,619
60.71%
3,825,463
10,188,487
97.21%
Solid Waste
19,221,166
5,520,279
13,700,887
28.72%
15,480,834
21,001,113
10926%
Conf., Conven. & Marinas
5,263,006
2,879,991
2,383,015
54.72%
2,290,282
5,170,273
98.24%
General Services
14,316,568
7,649,146
6,667,422
53.43%
6,085,116
13,734,262
95.93%
Parks & Recreation
10.280.739
5581 213
4.699526
54.29%
4-389,506
9,970,719
96 98%
Total Public Properties
59562.122
27.993.653
315611.469
47.00%
32,071,201
60.064.854
100.84%
Real Estate & Econ. Dev.
.1,169,079
477,139
691,940.
40.81%
411,968
889,107
76.05%
Asset Management
961,678
486,938
474,740
50.63%
466,366
953,304
99.13%
Planning & Zoning
2.706.510
1.511.167
1.195.343
5583%
990,952
2,502,119
92 45%.
Total Planning & Dev.
4.837.267
2.4753"
2362.023
51.17%
1.869.286
4344530
89.81%
Total Expenditures
332.884.203
184.811.647
14&072556
5552%
151311558
336.123.205
10097%
Cash Flow
0
79.913572
(79.913572)
(64.161 732)
15 751.840
iv
03-
069
City of Miami - General Fund Pro Reza Budget Report
As of May 31, 2002 and Year to Date
Fire -Rescue
Monthly
Current Month
Under(Over)
Pro -Rata Year
Year to Date
Under(Over) Year
Department
Budget
Expenditures
Monthly Budget
to Date Budget
Expenditures
to Date Budget
Office of the Mayor"
65,065
65,835
(770)
559,419
375,558
183,861
Board of Commissioners
73,775
68,763
5,012
634,306
570,558
63,748
City Clerk
88,326
419987
46,339
759,412
490,985
268,427
LAW
333,518
339,364
(51846)
2,867,535
2,429,308
438,227
Civil Service
23,480
19,662
3,818
201,876
168,046
33,830
City Manager
116,544
119,276
(2,732)
1,002,025
883,932
118,093
Finance
383,915
337,481
46,434
3,300,845
2,7899837
511,008
Human Resources
219,852
229,975
(10,123)
1,890,252
1,449,695
440,557
Management & Budget
133,925
121,048
12,877
1,151,469
887,818
263,651
Information Technology
643,108
659,788
(16,880)
5,529,345
4,340,406
1,188,939
Internal Audit
56,378
91,260
(34,882)
484,730
367,240
117,490
Risk Management
3,671,233
7,4529475
(3,781,242)
31,564,699
27,092,821
4,471,878
Hearing Boards
1,587
0
1,587
13,642
24,123
(10,481)
Professional Compliance
37,065
21,941
15,124
318,680
159,221
159,459
Labor Relations
47,113
44,984
2,129
405,073
364,217
40,856
Community Information
36,971
46,785
(9,814)
317,871
315,308
2,563
Purchasing
85,288
83,398
I,890
733,297
661,184
72,113
Retirement Systems
849,435
40,726
808,709
7,303,312
8,834,792
(1,531,480)
Special Programs
3.062.233
12.175.049
(9,112-816)
26,328,612
12,990,856
13-337,756
Total General Gov.
9.928.811
21.959.797
(12,030,9861
85366.400
65.195.905
20.170,495
Fire -Rescue
3,922,419 3,982,359
(59,940) 33,724,360 31,179,277
2,545,083
Police
6,846,737 7,070,729
(223,992) 58,867,196 55,202,851
3,664,345
Building
376.027 _ _ 344.825
31,202 3,233,021 2 764 717
468,304
Total Public Safety
11.145.182 11397.913
(252.731) 95.824577 89.146.845
6.677.732
Public Works
822,650
1,106,356
(283,706)
7,073,018
6,363,024
709,994
Solid Waste
1,508,714
671,945
836,769
12,971,690
5,520,279
7,451,411
Conf., Conven. & Marinas
413,105
342,172
70,933
3,551,818
2,879,991
671,827
General Services
1,123,740
822,239
301,501
9,661,749
7,649,146
2,012,603
Parks & Recreation
806.959
702-506
104A53
6,938,110
5 581 21a
1-356,897
Total Public Properties
4.675.169
3,645,218
1,029,951
401963
27,993-653
12.202.733
Real Estate & Econ. Dev.
91,764
69,495
22,269 788,970
477,I39
311,831
Asset Management
75,484
70,811
4,673 649,003
486,938
1629065
Planning & Zoning
212.440
198.716
13-724 1,826,529
1 511 167
315,362
Total Planning & Dev.
379.688
339.022
40.666 3.264.502
2.475.244
789,258
Total Expenditures
26,128.850
37341"
(11.213 100) 224 651.864
184.811 7
39.840117
The following.pages provide the year-end outlook and financial commentary on expenditures and
collections through the end of May.
03- 069
MONTHLY FINANCIAL REPORT
For the Month of May Fiscal Year 2002
YEAR-END OUTLOOK
COMMENTARY
General Fund
There is a projected General Fund surplus of $15.7 million composed of $18.9 surplus in
revenues and $3.2 expense deficit for the Fiscal Year ending September 30'', 2002.
For the month of April, the total budget includes not only the appropriated budget of
$319,530,611 approved in the FY 2002 Budget Ordinance but it also contains $1.8 million
of prior year encumbrances and the increase in budget due to Commission action
allocating approximately $4.2 million of Management Reserves to fund Special Revenue
Fund deficits. In October 2001, $900,000 was added to the adopted budget for the Flagler
First Condominium Project. In December 2001, an additional $3.2 million was added for
fire fee exemptions and approximately $800,000 was received from FEMA as
reimbursement for damages sustained from Hurricane Irene which was used for capital
projects and special events. In January 2002 the budget was amended again and the Fire
Department received $900,000, which was appropriated to fund two additional rescue
units coupled with the issuance of 26 new positions and, $500,000 was added to the
general fund in order to fund a workgroup established in C.I.P. to manage the Homeland
Defense/Neighborhood Improvement Bonds. The remaining increase is due to minor
increases in various other accounts.
Special Revenue Fund
Special revenue funds are established when expenses are either grant funded or have a
designated revenue source, therefore appropriations approved for these funds are either
expensed in the current fiscal year or are rolled -over into the next fiscal year, if allowable.
For projection purposes, if a special revenue fund is projected to collect more revenues
than anticipated expenditures, budget reserve will reflect these fimd savings. If anticipated
operating expenditures are greater than projected revenues, budget reserve will be
decreased, if available, otherwise appropriate administrative action will be taken to bring
the fund in balance.
■ Fund 102 Convention Center — there is a projected revenue shortfall of
approximately $484,000 due to a decrease in the projected revenue to be received
from Metro -Dade Tourist Bed Tax, Parking Rentals, and Rental Meetings/Seminar
Rooms.
03- 069
Fund 113 Public Service Tax — there is a projected revenue increase of
approximately $7,500,000 due to an increase in the projected revenue to be
received from Utility Service Tax — Telecommunication.
Fund 114 Stormwater Utility — there is a projected revenue decrease of
approximately $152,000 due to a decrease in the projected revenue to be received
from Charges for services.
Debt Service Fund
Fund 202 Special Obligation Bonds — Due to lower interest payments, we are
projecting to contribute savings in the amount of $1.4 million to the General Fund.
03- 069
EXPLANATION OF PROJECTED VARIANCES
Listed below is an explanation of significant variances to accompany the Major Revenue
and Expenditure by Category Tables found in pages 1-5 through 1- 9.
GENERAL FUND
Revenue
Taxes (up) $237 million due to a projected increase in the FPL franchise line item of
$1.7 million dollars and an increase in personal taxes of $711,561 with the remaining
balance due to various increases and decreases in various other line items.
Charges for Services (up) $11.9 million due primarily to the parking surcharge which is
projected to increase by $10.1 million. Other increases include approximately $1.5
million for various inspection fees, $450,000 for haulers permit fees, and approximately
$500,000 in cost allocation plan. These increases are offset by multiple decreases
including $500,000 in the vehicle impoundment program.
Miscellaneous Revenue (down) $1.9 million due to a $1 million decrease in rental
properties as a result of September 11, a $400,000 decrease in interest income and an
$850,000 decrease in miscellaneous revenue due to a reclassification of the FEMA
reimbursement for Hurricane Irene. The remaining deference consists of increases and
decreases in various other line items.
Non -Revenues (up) $1.0 million due to a projected $1.4 million contribution from Debt
Service which is offset by a $475,000 decrease in the contribution of off-street parking
due to commission approved changes in the times and rates for parking, a decrease in
stormwater of $152,000 and $335,000 increase from a contribution from grants group
insurance.
Internal Service Funds (up) $5.6 million due to a projections increase in CST of $7.5
million with the offsetting $1.8 reclassification in the manner Community Development
refunds the General Fund for its fringes with offsetting expense credits.
Expenditures
Salaries and Wages have costs exceeding the budget by a minimal amount. The
projection for salaries uses the current realized salary savings from vacancies and offsets
that amount from the budgeted $2.5 million of anticipated attrition savings. It is expected
- that as the year progresses, so will the increase in salary savings which will then meet or
exceed the budgeted attrition level. Current salary savings from departments are projected
03- 069
at $2 million; of which, $303,000 is from -the Fire Rescue Department, $267,000 is from
the Parks and Recreation department, $397,000 is from the General Services
Administration Department, and $268,000 is from the Public Works Department, and
$248,000 from the Information Technology Department, with the difference in savings
coming from various other departments.
Fringe Benefits (down) $161,000 which _ is due primarily from lower than anticipated
costs in salaries and wages.
Operating Expenses — Fixed (over) $1.45 million due mainly from higher than
anticipated costs from the Solid Waste Department of approximately $1.8 million
primarily related to scale fees, with the remaining difference in savings coming from
various other departments.
Operating Expenses — Variable (over) $2.7 million due primarily to insurance premium
increases in the Risk Management Department of approximately $3.2 million, with the
remaining difference in savings coming from various other departments.
[SPECIAL REVENUE FUNDS
Fund 102 Convention Center (%nizht Center)
■ Revenues (down) $484,000 due to a projected revenue shortfall of approximately
$121,000 from Metro -Dade Tourist Bed Tax, $236,000 from Parking Rentals, and
$120,000 from Rental Meetings/Seminar Rooms with the offset from various other
line items.
Fund 113 Public Service Tax
■ Revenues (up) $7,500,000 due to a projected revenue increase of approximately
$7,590,000 from Utility Service Tax — Telecommunication and the offset from
various other line items.
■ Expenditures (up) $7,500,000 due to a projected increase in contribution to the
General Fund of $7,500,000.
Fund 114 Stormwater Utility
■ Revenues (up) $152,000 due to a projected revenue increase of approximately
$152,000 from Charges for Services.
■ Expenditures (up) $152,000 due to a projected increase in contribution to the
General Fund of $152,000.
03- 069
HIGHLIGHTS
For the Month of April Fiscal Year 2002
The General Fund received revenues of $24.8 million for the month of March and
expenditures for the month totaled $22.6 million. The $2.2 million positive difference
between revenues and expenditures reflects the leveling of the higher revenues from the early
part of the year to the cash draw down in the latter part of the year. This is the normal cash
flow for the City and is the month that the revenue collections that will be spent over the
balance of the year. The year-end projections for revenues are $17.5 million over budget and
expenditures are projected to be $4.3 million over budget with a positive difference of $13.2
million. As additional data is available these year-end projections will be updated.
Parking Surcharge Program
The chart on the below provides the status of parking surcharge collections to date for the
service period ending in March 2002 collected in April 2002. For this period the City
collected $1,152,283 in surcharge and has received $12.4 million for the last twelve months,
without any remittances by Miami -Dade County. On July 11, 2001, the Third District Court of
Appeals ruled that the parking surcharge statute was unconstitutional. The City has appealed
the ruling to the Florida Supreme Court and plans to continue collections while appealing.
Any collections subsequent to the opinion of the Appeals Court will not be booked as
revenues but held in escrow pending the outcome of the appeal. Collections for the period
July 11 through November 30 are $4,258,957. The legislature has approved a bill which has
been signed by the Governor that amends the parking surcharge statute and eliminates the
constitutional problem that the court found. This bill became law on November 30, 2001. We
will continue to hold in escrow all collections for the period July 11 through November 30 but
collections made after that date will be booked as revenues.
PARKING SURCHARGE RECEIPTS
April collection of March
$ 1,152,283
March collection of February
1,330,156
February collection of January
1,004,485
January collection of December
1,592,037
December collection of November
876,985
November collection of October
875,527
October collection of September
786,074
September collection of August
896,412
August collection of July
857,705
July collection of June
972,941
June collection of May
1,011,856
May collection of April
1.060.060
Last twelve months $12,416.521
03- 060
Personnel Update
I. Summary of Hires and Separationns (Deed marts are available upon request)
4/1/02-4/30/02 10/1/01— 4/30/02
Hires 57 228
Separations 50 187
II. Positions by Classification
Category
Total
AFSCME
1076
Managerial /Confidential
80
Unclassified
260
Elected, Board, Commission
19
C=mY Events
615
Fraternal Order of Police
1,055
International Association of Firefi tern
615
CIGU
177
Total
4,0441
Assistant City Attorneys
27
Executive
70
Executive — Fire
13
Executive- Police
32
Appointed (City Attorney, City Clerk and Asst. City Clerk,
City Manager)
5
Total
4,044
III. Sworn Versus. Non Swom Employees (a/o April 30 2002)
Category
Total
Percent
Sworn —Fire
628
15.5%
Sworn — Police
1,087
26.9%
Subtotal
1,715
42.4%
Other
2,329
57.6%
Total
4,0441
100.0%
ii
03- 069
City Overtime Report- (58.33 % ofthe Year Lo sed)
General Fund
Department
Oct -Dec Jan. -Mar.
April
Total Budget %Budget
City Clerk
-
-
-
-
235
0.00%
Finance
4,515
6,149
2,217
12,881
22,682
56.79%
Human Resources
-
-
183
183
-
100.00%
Fire
120,892
98,020
(9,108)
209,804
593,629
35.34%
Police
2,556,886
1,445,229
410,849
4,422,964 5,444,457
81.24%
Solid Waste
99,869
169,437
44,613
313,919
426,000
73.69%
Public Facilities
26,802
15,506
1,199
43,507
83,500
52.10%
G. S. A.
-
-
-
-
-
0.00%
Public Works
8,774
427
3,702
12,903
16,554
77.94%
Management & Budget
94
-
-
- 94
-
100.00%
Info. Technology
2,175
1,993
1,292
5,460
10,000
54.60%
Building
2,936
1,573
129
4,638
10,000
46.38%
Parks & Recreation
3,363
2,930
608
6,901
8,243
83.72%
Planning & Zoning
144
-
-
144
100.000/0
Total
2.826.450
1,751,264
455.684
5,033,398
6 615 300
76.09%
Special Revenue
Department
Oct -Dec
Jan. -Mar.
April
Total
Budget
% Budget
City Manager
4,201
4,101
1,258
9,560
40,000
23.90%
Fire
517
328,097
-
328,614
434,708
75.59%
Police
115,627
345,969
14,984
476,580
1,263,666
37.71%
GSA
82,176
48,307
13,473
143,956
258,407
55.71%
Parks & Recreation
354
-
354
100.000/0
Total
202,875
726,474
29.715
959,064
1.996 781
48.03%
Other Funds
Department
Oct -Dec
Jan. Mar.
April
Total
Budget
%Budget
G. S. A.
-
-
-
-
60,000
0.00%
Police
828
-
358
1,186
1,030,594
0.12%
CDBG
273
336
-
609
1,135
53.65%
FEMA
-
170
0.000/0
Total
1.101
336
358
1.795
1,091,899
0.16%
Overtime use in the general fund is at 76.09% of the total general fund overtime budget,
approximately 18% above the anticipated monthly expenditure amount of 58%. By far, the
Police Department's overtime budget dominates (88.4%) the use of overtime. The Police
overtime use for the period is almost 23% above the monthly allocation of such expenditures.
iii
03- 069
A summary of the General Fund revenues and expenditures is presented below:
City of Miami — General Fund
As of April 30, 2002
Description
Bud2d
Rev/Exp
Year
Unrealized RevJ
Percent
May -Sept
Year End
Year End Est.
Taxes
143,238,435
to Date
120,792,278
LW92MdW Bud
22,446,157
Realized/ pent
84.33%
Projection
Proiection
% of Budget
24,323,333
145,115,611
101.31%
Licenses & Permits
8,078,850
7,151,%9
926,881
8853%
847,472
7,999,441
99.02%
Intergovernmental
31,700,416
14,294,613
17,405,803
45.09%
16,690,828
30,985,441
97.74%
Charges for Service
71,743,334
61,829,907
9,913,427
86.180/0
21,835,293
83,665,200
116.621/6
Fines & Forfeits
3,845,000
1,805,332
2,039,668
46.95%
2,074,668
3,880,000
100.91%
Miscellaneous Revenue
16,262,071
8,375,149
7,886,922
5150%
5,715,841
14,090,990
86.65%
Non -Revenues
22,824,402
7,576,089
15,248,313
33.190A
16,316,776
23,892,865
104.68%
Internal Service Funds
35.191.695
19,522,816
15,668-879
5548%
Information Technology
8,193,262
3,680,618
Total Revenue
332.884.203
241348.15
91536.050
72,50%
21,290,999
109 095 200
40,813,805
350 443353
115,98%
105.27%
Office of the Mayor
828,935
309,723
519,212
37.360/a
519,212
828,935
100.000/0
Board of Commissioners
939,900
501,795
438,105
53390/a
438,105
939,900
100.000/0
City Clerk
1,125,280
448,998
676,282
39.90%
638,281
1,087,279
96.62%
Law
4,249,050
2,089,944
2,159,106
49.19%
2,159,106
4,249,050
100.00'/0
Civil Service
299,136
148,384
150,752
49.60%
134,566
282,950
94.59%
City Manager
1,484,779
764,656
720,123
51.50%
682,612
1,447,268
97.470/a
Finance
4,891,120
2,452,356
2,438,764
50.14%
2,227,843
4,680,199
95.69%
Human Resources
2,800,934
1,219,720
1,581,214
43.55%
1,358,631
2,578,351
92.05%
Management & Budget
1,706,222
766,770
939,452
44.94%
747,070
1,513,840
88.72%
Information Technology
8,193,262
3,680,618
4,512,644
44.92%
4,100,218
7,780,836
94.970/a
Internal Audit
Risk Management
718,262
46,771,878
275,980
19,640,346
442,282
27,131,532
38.42%
41.990/a
316,665
592,645
82.51%
Hearing Boards
20,214
24,123
(3,909)
119.340/a
30,317,162
(3,910)
49,957,508
20,213
106.81%
100.002/0
Professional Compliance
472,213
137,280
334,933
29.07%
215,391
352,671
74.68%
Labor Relations
600,228
319,233
280,995
53.190/a
273,311
592,544
98.72%
Community Information
471,014
268,523
202,491
57.01%
198,538
467,061
99.16%
Purchasing
Retirement Systems
1,086,584
10,821,888
577,786
8,794,066
508,798
2,027,822
53.17%
81.260/c
505,876
2,035,226
1,083,662
10,829,292
99.73%
Special Programs
39.013.160
8,158,607
30 854 553
100.070/9
Total General Government
126.494,059
50578,908
75.915,151
20-91%
39."%
32 91 910
79.155.813
40,450,517
129.734,721
103,680%
102,56%
Fire -Rescue
49,972,016
27,196,918
22,775,098
54.42%
22,440,685
49,637,603
9933%
Police
Building
87,228,120
4.790.619
48,132,122
39,095,998
55.18%
40,395,983
88,5289105
101.49%
Total Public Safety
141.990.755
2-419,892
77,748,932
2,370,727
64.241.823
50 51%
$4.76%
2,294,756
65.121.424
4,704,648
142.870356
98 21%
100.62%
Public Works
Solid Waste
10,480,643
19,221,166
5,256,668
4,848,334
5,223,975
14,372,832
50.16%
4,9809163
10,236,831
97.670/a
Conf, Conven. & Marinas
5,263,006
2,537,819
2,725,187
25.22%
48,220%
16,140,957
2,632,454
20,989,291
5,170,273
109.20%
98.24%
General Services
Parks & Recreation
14,316,568
10,280.739
6,826,907
7,489,661
47.699/o
6,959,964
13,786,871
9630%
4.878.707
5-402,032
47 45%
5,092,012
9-970,719
96
Total Public Properties
59562.122
24348.435
35,213,687
40M%
35 50
60,153985
98%
100,99%
Real Estate & Econ. Dev.
1,169,079
407,644
761,435
34.87%
569,183
976,827
8356%
Asset Management
Planning & Zoning
961,678
2.706,510
416,127
1.312.451
545,551
43.27%
532,424
948,551
98.63%
Total Planning & Dev,
4,837,267
2.136,222
1,394,059
2,701,045
48 49%
4416%
1340 414
2342-021
2,552,865
44A78 243
94 320/0
92.58%
Total Expenditures
332.884.203
154.812497
_178.071,706
4651%
182.424.808
337,237305
10131%
Cash Flow
0
86535.656
(86535-656)
(73 29 608)
13,286,048
iv
03- 069
City of Miami - General Fund Pro Rata Budget Report
As of April 30, 2002 and Year to Date
Fire -Rescue
Monthly
Current Month
Under(Over)
Pro -Rata Year
Year to Date
U tom) Year
Department
Budget
EM=dm* m
Monthly Budget
to Date Bud
Budget
Expenditurts
to Date Budget
Office of the Mayor
65,065
46,265
18,800
398,730
309,723
89,007
Board of Commissioners
73,775
64,757
9,018
452,106
501,795
(49,689)
City Clerk
88,326
(54,387)
142,713
541,276
448,998
92,278
Law
333,518
299,132
34,386
2,043,855
2,089,944
(46,089)
Civil Service
23,480
17,184
6,296
143,889
148,384
( 4,495)
City Manager
116,544
104,271
12,273
714,200
764,656
(50,456)
Finance
383,915
337,294
46,621
2,352,700
2,452,356
(99,656)
Human Resources
219,852
2509895
(31,043)
1,347,290
1,219,720
127,570
Management & Budget
133,925
130,114
3,811
820,718
766,770
53,948
Information Technology
643,108
663,340
(20,232)
3,941,078
3,680,618
260,460
Internal Audit
56,378
39,460
16,918
345,494
275,980
69,514
Risk Management
3,671,233
4,542,832
(871,599)
22,497,951
19,640,346
2,857,605
Hearing Boards
1,587
0
1,587
9,723
24,123
(14,400)
Professional Compliance
37,065
19,463
17,602
227,141
137,280
89,861
Labor Relations
47,113
57,710
(10,597)
288,718
319,233
(30,515)
Community Information
36,971
48,216
(11,245)
226,565
268,523
(41,958)
Purchasing
85,288
84,903
385
522,663
577,786
(55,123)
Retirement Systems
849,435
371,668
477,767
59205,485
8,794,066
(3,588,581)
Special Programs
3.062.233
806.629
2.255,604
18,765,995
8 158 607
10,607,288
Total General Gov.
9,928.811
7,829 746
2.099 065
60.845.475
50578.908
10.266567
Fire -Rescue
3.922,419 4,106,990
(184,571) 24,038,783
27,196,918 (3,158,135)
Police
6,846,737 6,655,033
191,704 41,960,642
48,132,122 (6,171,480)
Building
376.027 353.840
22,187 2,304-503
2 419 892 ( 115,389)
Total Public Safety
11,145.182 11.115.863
29,319 68 03,929
77.74&932 (9,445,003)
Public Works
822,650
473,609
349,041
5,041,341
5,256,668
(215,327)
Solid Waste
1,508,713
720,185
788,529
9,245,659
4,848,334
4,397,325
Conf., Conven. & Marinas
413,105
434,971
(21,866)
2,531,582
2,537,819
(6,237)
General Services
1,123,741
964,118
159,622
6,886,477
6,826,907
59,570
Parks & Recreation
806.959
750.295
56.664
4-945,184
4 878 707
66,477
Total Public Properties
4,675.169
3,343,178
1331 991
2&650244
24348.435
4301 809
Real Estate & Econ. Dev.
91,764
59,793
31,971
562,344
407,644
154,700
Asset Management
75,484
71,889
3,595
462,581
416,127
46,454
Planning & Zoning
212.440
192.855
19,555
1,301-871
1 312 451
(10 80)
Total Planning & Dev.
379.688
324.567
55,121
2,320%
2,136,222
190574
Total Expenditures
26,1281150
22.613354
3515 4%
160126.443
154,812A97
5313 946
The following pages provide the year-end outlook and financial commentary on expenditures and
collections through the end of April.
03- 069
MONTHLY FINANCIAL REPORT
For the Month of April Fiscal Year 2002
YEAR-END OUTLOOK
COMIff,NTARY
General Fund
There is a projected General Fund surplus of $13.2 million composed of $17.5 surplus in
revenues and $4.3 expense deficit for the Fiscal Year ending September 30'', 2002.
For the month of April, the total budget includes not only the appropriated budget of
$319,530,611 approved in the FY 2002 Budget Ordinance but it also contains $1.8 million
of prior year encumbrances and the increase in budget due to Commission action
allocating approximately $4.2 million of Management Reserves to fund Special Revenue
Fund deficits. In October 2001, $900,000 was added to the adopted budget for the Flagler
First Condominium Project. In December 2001, an additional $3.2 million was added for
fire fee exemptions and approximately $800,000 was received from FEMA as
reimbursement for damages sustained from Hurricane Irene which was used for capital
projects and special events. In January 2002 the budget was amended again and the Fire
Department received $900,000, which was appropriated to fund two additional rescue
units coupled with the issuance of 26 new positions and, $500,000 was added to the
general fund in order to fund a workgroup established in C.I.P. to manage the Homeland
Defense/Neighborhood Improvement Bonds. The remaining increase is due to minor
increases in various other accounts.
Special Revenue Fund
Special revenue funds are established when expenses are either grant funded or have a
designated revenue source, therefore appropriations approved for these funds are either
expensed in the current fiscal year or are rolled -over into the next fiscal year, if allowable.
For projection purposes, if a special revenue fund is projected to collect more revenues
than anticipated expenditures, budget reserve will reflect these fund savings. If anticipated
operating expenditures are greater than projected revenues, budget reserve will be
decreased, if available, otherwise appropriate administrative action will be taken to bring
the fund in balance.
■ Fund 102 Convention Center — there is a projected revenue shortfall of
approximately $484,000 due to a decrease in the projected revenue to be received
from Metro -Dade Tourist Bed Tax, Parking Rentals, and Rental Meetings/Seminar
Rooms.
03- 069
• Fund 113 Public Service Tay — there_ is a projected revenue increase of
approximately $7,500,000 due to an increase in the projected revenue to be
received from Utility Service Tax — Telecommunication.
■ Fund 114 Stormwater Utility — there is a projected revenue increase of
approximately $152,000 due to an increase in the projected revenue to be received
from Charges for services.
Debt Service Fund
■ Fund 202 Special Obligation Bonds — Due to lower interest payments, we are
projecting to contribute savings in the amount of $1.4 million to the General Fund.
a3-- 069
EXPLANATION OF PROJECTED VARIANCES
Listed below is an explanation of significant variances to accompany the Major Revenue
and Expenditure by Category Tables found in pages 1-5 through 1- 9.
GENERAL FUND
Revenue
Taxes (up) $1.88 million due to a projected increase in the FPL franchise line item of
$1.47 million dollars and an increase in personal taxes of $461,561, with the remaining
balance due to various increases and decreases in various other line items.
Intergovernmental Revenue (down) $715,000 due to a decrease of $1 million in half
cent sales tax and a decrease of $500,000 in state revenue sharing of in response to the
September 11 aftermath. This decrease in offset by an increase of $825,000 for FEMA
Hurricane Irene reimbursement with the remaining balance due to various increases and
decreases in various other line items.
Charges for Services (up) $11.9 million due primarily to the parking surcharge which is
projected to increase by $10.1 million. Other increases include $1.5 million for various
inspection fees, $450,000 for haulers permit fees, and approximately $500,000 in cost
allocation plan. These increases are offset by multiple decreases including $500,000 in
the vehicle impoundment program.
Miscellaneous Revenue (down) $2.1 million due to a $1 million decrease in rental
properties as a result of September 11, a $400,000 decrease in interest income and an
$850,000 decrease in miscellaneous revenue due to a reclassification of the FEMA
reimbursement for Hurricane Irene. The remaining deference being made up of increases
and decreases in various other line items.
Non -Revenues (up) $1.0 million due to a projected $1.4 million contribution from Debt
Service which is offset by a $475,000 decrease in the contribution of off-street parking
due to commission approved changes in the times and rates for parking, a decrease in
stormwater of $152,000 and $335,000 increase from a contribution from grants group
insurance.
Internal Service Funds (up) $5.6 million due to a projections increase in CST of $7.5
million with the offsetting $1.8 reclassification in the manner Community Development
refunds the General Fund for its fringes with offsetting expense credits.
Expenditures
03- 069
Salaries and Wages have costs exceeding the budget by a minimal amount. The
projection for salaries uses the current realized salary savings from vacancies and offsets
that amount from the budgeted $2.5 million of anticipated attrition savings. It is expected
that as the year progresses, so will the increase in salary savings which will then meet or
exceed the budgeted attrition level. Current salary savings from departments are projected
at $1.4 million, of which, $303,000 is from the Fire Rescue Department, $267,000 is from
the Parks and Recreation department, $331,000 is from the General Services
Administration Department, and $218,000 is from the Public Works Department, and
$239,000 from the Information Technology Department, with the difference in savings
coming from various other departments.
Fringe Benefits (down) $142,000 which is due primarily from lower than anticipated
costs in salaries and wages.
Operating Expenses — Fixed (over) $1.58 million due mainly from higher than
anticipated costs from the Solid Waste Department of approximately $1.8 million
primarily related to scale fees, with the remaining difference in savings coming from
various other departments.
Operating Expenses — Variable (over) $2.7 million due primarily to insurance premium
increases in the Risk Management Department of approximately $3.2 million, with the
remaining difference in savings coming from various other departments.
SPECIAL REVENUE FUNDS 1
Fund 102 Convention Center (Bniaht Center)
■ Revenues (down) $484,000 due to a projected revenue shortfall of approximately
$121,000 from Metro -Dade Tourist Bed Tax, $236,000 from Parking Rentals, and
$120,000 from Rental Meetings/Seminar Rooms with the offset from various other
line items.
Fund 113 Public Service Tax
■ Revenues (up) $7,500,000 due to a projected revenue increase of approximately
$7,590,000 from Utility Service Tax — Telecommunication and the offset from
various other line items.
■ Expenditures (up) $7,500,000 due to a projected increase in contribution to the
General Fund of $7,500,000.
Fund 114 Stormwater Utility
03- 06
Revenues (up) $152,000 due to a projected revenue increase of approximately
$152,000 from Charges for Services.
■ Expenditures (up) $152,000 due to a projected increase in contribution to the
General Fund of $152,000.
03- 06`9
HIGHLIGHTS
For the Month of
Fiscal Year 2002
The General Fund received revenues of $22.2 million for the month of March and
expenditures for the month totaled $22.15 million. The $48,000 positive difference between
revenues and expenditures reflects the leveling of the higher revenues from the early part of
the year to the cash draw down in the latter part of the year. This is the normal cash flow for
the. City and is the month that the revenue collections that will be spent over the balance of the
year. The year-end projections for revenues are $8.1 million over budget and expenditures are
projected to be $1.1 million under budget with a positive difference of $9.2 million. As
additional data is available these year-end projections will be updated
Parking Surcharge Program
The chart on the below provides the status of parking surcharge collections to date for the
service period ending in February 2002 collected in March 2002. For this period the City
collected $1,330,156 in surcharge and has received $12.6 million for the last twelve months,
without any remittances by Miami -Dade County. On July 11, 2001, the Third District Court of
Appeals ruled that the parking surcharge statute was unconstitutional. The City has appealed
the ruling to the Florida Supreme Court and plans to continue collections while appealing.
Any collections subsequent to the opinion of the Appeals Court will not be booked as
revenues but held in escrow pending the outcome of the appeal. Collections for the period
July 11 through November 30 are $4,258,957. The legislature has approved a bill which has
been signed by the Governor that amends the parking surcharge statute and eliminates the
constitutional problem that the court found This bill became law on November 30, 2001. We
will continue to hold in escrow all collections for the period July 11 through November 30 but
collections made after that date will be booked as revenues.
PARKING SURCHARGE RECEIPTS
March collection of February
$ 1,330,156
February collection of January
1,004,485
January collection of December
1,592,037
December collection of November
876,985
November collection of October
875,527
October collection of September
786,074
September collection of August
896,412
August collection of July
857,705
July collection of June
972,941
June collection of May
1,011,856
May collection of April
1,060,060
April collection of March
1.349.200
Last twelve months $12.613.438
03- 069
Personnel Uadate
I. Summary of Hires and Smarations (Detailed reports are available upon request)
3/1/02-3/31/02 10/1/01— 3/31/02
Hires 22 156
Separations 16 123
II. Positions by Classification
Category
Total
AFSCME
1078
Managerial /Confidential
81
Unclassified
265
Elected, Board, Commission
19
Casual/ Events
631
Fraternal Order of Police
1,064
International Association of Firefighters
585
CIGU
178
Total
4,045 1
Assistant City Attorneys
25
Executive
69
Executive — Fire
14
Executive- Police
32
Appointed (City Attorney, City Clerk and Asst. City Clerk,
City Manager)
4
Total
4,045
III. Sworn Versus. Non Sworn Employees (a/o March 31 2002)
Category
Total
Percent
Sworn — Fire
599
14.8%
Sworn — Police
1,096
27.1%
Subtotal
1,695
419%
Other
2,35011
58.1%
Total
4,045 1
100.0%
it
03-- 069
City Overtime Report- (SO, 0 % of the Year Lapsed)
General Fund
Department
Oct -Dec
February
March
Total
Budget
%Bude. et
City Clerk
-
-January
-
-
-
235
0.00%
Finance
4,515
187
2,446
3,516
10,664
22,682
47.02%
Human Resources
-
-
-
-
-
0.00%
Fire
120,892
58,663
(8,470)
47,827
218,912
593,629
36.88%
Police
2,556,886
262,241
573,924
619,064
4,012,115
5,444,457
73.69%
Solid Waste
-
-
-
-
-
0.00%
Public Facilities
26,802
9,580
5,085
841
42,308
83,500
50.67%
G. S. A.
-
-
-
-
-
0.000/0
Public Works
8,774
-
166
261
9,201
16,554
55.58%
Management & Budget
94
-
-
-
94
-
100.000/0
Info. Technology
2,175
255
628
1,100
4,168
10,000
41.68%
Building
2,936
258
321
994
4,509
10,000
45.09%
Parks & Recreation
3,363
1,391
619
920
6,293
8,243
76.34%
Planning & Zoning
144
-
-
144
-
100.00%
Total
2.726.581
332.575
574.719
674,533
4,308,408
6189 300
69.61%
Special Revenue
Department
Oct --Dec
January
February
March
Total
Budret
%Budget
City Manager
4,201
1,490
1,464
1,147
8,302
40,000
20.76%
Fire
517
328,615
(518)
-
328,614
434,708
75.59%
Police
115,627
299,010
18,725
28,234
461,596
1,263,666
36.53%
Solid Waste
99,869
32,863
58,808
77,766
269,306
426,000
63.22%
GSA
82,176
16,518
19,677
12,112
130,483
258,407
50.50%
Parks & Recreation
354
-
-
354
100.000/0
Total
302.744
678.496
98.156
119,259
1,198,655
2 422 781
49.47%
Other Funds
Department
Oct -Dec
January
February
March
Total
Budget
%B
G. S. A.
-
-
-
-
-
60,000
0.00%
Police
828
-
-
-
828
1,030,594
0.08%
FEMA
-
-
-
-
170
000%
Total
202
292
334
828
1,090,764
0 08%
Overtime use in the general
fund is at 69.61% of the total
general fund overtime budget,
approximately 20% above the anticipated monthly
expenditure amount
of 50%. By far, the
Police Department's
overtime
budget
dominates (88.4%)
the use of overtime. The Police
overtime use for the period is
almost 23%
above the
monthly allocation of such expenditures.
iii
03- 00
A summary of the General Fund revenues and expenditures is presented below:
Office of the Mayor
653,935
263,458
City of Miami — General Fund
4029%
390,477
653,935
100.00%
Board of Commissioners
939,900
As of Manch 31, 2002
502,862
4650%
502,862
939,900
100.000/0
City Clerk
Rev/Exp
Unrealized RevJ
Percent
Apr -Sept
Year End
Year End Est.
Description
Budrtet
Year to Date
Unommded Ravi Realized5mt
29,57033
2,458,238
Proiection
Proiecti n
% of Bu eet
Taxes
143,238,435
113,667,102
79.36%
30,976,800
144,643,902
100.98%
Licenses & Permits
8,078,850
7,002,430
1,078,420
86.68%
1,021,999
8,024,429
9933%
Intergovernmental
31,700,416
13,796,898
17,903,518
43.52%
17,258,533
31,055,431
97.97%
Charges for Service
71,743,334
55,146,320
16,597,014
76.870/9
26,946,172
82,092,492
114,43%
Fines & Forfeits
3,845,000
1,428,243
2,416,757
37.150/a
2,701,757
4,130,000
107.41%
Miscellaneous Revenue
16,262,071
5,018,153
11,243,918
30.86%
8,589,338
13,607,491
83.68%
Non -Revenues
22,824,402
3,737,749
19,086,653
1638%
20,335,866
24,073,615
105,470/9
Internal Service Funds
35.191.695
16,761A97
18-430,198
47,63%
16,580,387
33 1884
94,74%
Total Revenue
332.884.203
216558392
116325.811
65.06%
124.410.852
340.969.244
102.43%
Office of the Mayor
653,935
263,458
390,477
4029%
390,477
653,935
100.00%
Board of Commissioners
939,900
437,038
502,862
4650%
502,862
939,900
100.000/0
City Clerk
1,125,280
503,385
621,895
44.73%
598,514
1,101,899
97.92%
Law
4,249,050
1,790,812
2,458,238
42.15%
2,458,238
4,249,050
100.000/0
Civil Service
299,136
131,200
167,936
43.86%
154,232
285,432
95.42%
City Manager
1,484,779
660,385
824,394
44.486A
791,688
1,452,073
97.80%
Finance
4,8919120
2,115,062
2,776,058
43240/9
2,6139245
4,728,307
96.67%
Human Resources
2,800,934
968.825
1,832,109
3459%
1,581,798
2,550,623
91.06%
Management & Budget
1,706,222
636,656
1,069,566
3731%
913,899
1,550,555
90.88%
Information Technology
8,193,260
3,017,278
5,175,982
36.83%
4,975,437
7,992,715
97.55%
Internal Audit
718,262
2369520
481,742
32.93%
379,195
615,715
85.72%
Risk Management
46,771,878
15,097,514
31,674,364
3228%
31,590,343
46,687,857
99.82%
Hearing Boards
20,214
24,123
(3,909)
11934%
(3,910)
20,213
100.000/0
Professional Compliance
472,213
117,817
354,396
24.95%
263,159
380,976
80.68%
Labor Relations
600,228
261,523
338,705
43.57%
336,449
597,972
99.62%
Community Information
471,014
220,307
250,707
46.77%
2499058
469,365
99.65%
Purchasing
1,086,584
492,883
593,701
4536%
591,787
1,084,670
99.82%
Retirement Systems
10,821,888
8,422,398
2,399,490
77.83%
2,296,239
10,718,637
99.05%
Special Programs
38.677.870
7.351978
31,325,891
19,01%
33-495,168
40,947,146
105.61%
Total General Government
125.983.767
42.749.162
83.234.604
33.93%
84.177.878
126.927.040
100.75%
Fire -Rescue
49,972,017
23,089,928
26,882,089
4621%
26,615,465
49,705,393
99.470/o
Police
87,228,120
41,477,089
45,751,031
47.55%
45,751,030
87,228,120
100.000/0
Building
4.790.619
2.066.052
2,724,567
43 13%
2,624,351
4 690 403
97,91%
Total Public Safety
141.990.756
66.633.069
75357 687
46,93%
74.903"
141,623,915
99.74%
Public Works
10,480,643
4,783,059
5,697,584
45.640/a
5,506,680
10,289,739
98.18%
Solid Waste
19,221,158
4,128,149
15,093,009
21.480/a
15,093,009
19,221,158
100.000/0
Conf., Conven. & Mannas
5,263,012
2,102,848
3,160,164
39.96%
3,073,551
5,176,399
9835%
General Services
14,316,572
5,862,789
8,453,783
40.95%
8,067,601
13,930,390
9730%
Parks & Recreation
10.280.739
4.128.412
6,152,327
40 16%
5,893,685
10 012
97.39%
Total Public Properties
59,562.124
21.005.257
38556367
35.27%
37.624526
58.629.783
98A3%
Real Estate & Econ. Dev.
1,169,079
347,851
821,228
29.75%
664,715
1,012,566
86.61%
Asset Management
961,678
344,238
617,440
35.80%
604,313
948,551
98.63%
Planning & Zoning
.2.706510
1.119.566
1,586-944
41,37%
1,461,241
2 580 807
95,36%
Total Planning & Dev.
4.837.267
1$11 655
3.02&612 612
37A5%
2,730,269
4.541 924
93.89%
Total Expenditures
332373.913
132.199.143
200.174.770
3977%
199—M.519
331 722.662
99.80%
Cash Flow
310.290
84359249
(84359.249)
(75112.6671
9.246.582
iv
03- 069
City of Miami - General Fund Pro Rata Budget Report
As of Match 31, 2002 and Year to Date
Fire -Rescue 3,922,419 3,800,731 121,688 24,038,784 23,089,928 948,856
Police 6,846,737 6,535,211 311,526 41,960,642 41,477,089 483,553
Building 376.027 347.859 28,168 2,304,503 2,066,052 238 451
Total Public Safety 11.145.182 10.683.801 461,391 68303.929 66.633.069 1.670.860
Public Works
Monthly
Current Month
Under(Over)
Pro -Rata Year
Year to Date
Under(Over) Year
Department
Budget
>3 201ditures
Monthly Bu•+�••
to Date Budget
Exnendit�
to Date Rodger
Office of the Mayor
51,329
49,067
2,262
314,552
263,458
51,094
Board of Commissioners
73,775
64,688
9,087
452,106
437,038
15,068
City Clerk
88,326
74,478
13,848
541,276
$03,385
24,043
Law
333,518
307,046
26,472
2,043,865
1,790,812
253,042
Civil Service
23,480
22,652
828
143,889
131,200
12,689
City Manager
116,544
107,623
8,921
714,200
660,385
53,815
Finance
383,915
300,469
83,446
2,352,700
2,115,062
237,638
Human Resources
219,852
158,519
61,333
1,347,290
968,825
378,465
Management & Budget
133,925
108,478
25,447
820,718
636,656
184,062
Information Technology
643,108
503,977
139,131
3,941,077
3,017,278
923,799
Internal Audit
56,378
38,571
17,807
345,494
236,520
108,974
Risk Management
3,671,233
4,558,549
(887,316)
22,497,951
15,097,514
7,400,437
Hearing Boards
1,587
0
1,587
9,723
24,123
(14,400)
Professional Compliance
37,065
18,393
18,672
227,141
117,817
109,324
Labor Relations
47,113
46,742
371
288,718
261,523
27,195
Community Information
36,971
44,665
(7,694)
226,565
220,307
6,258
Purchasing
85,288
81,671
3,617
522,663
492,883
29,780
Retirement Systems
849,435
201,520
647,915
5,205,485
8,422,398
(3,216,913)
Special Programs
3.035.915
962-300
2,073,615
18 604 615
7351,979
11 52 637
Total General Gov.
9-898.757
7,649A08
2.239.349
60 600 017
42,749,162
17.850.855
Fire -Rescue 3,922,419 3,800,731 121,688 24,038,784 23,089,928 948,856
Police 6,846,737 6,535,211 311,526 41,960,642 41,477,089 483,553
Building 376.027 347.859 28,168 2,304,503 2,066,052 238 451
Total Public Safety 11.145.182 10.683.801 461,391 68303.929 66.633.069 1.670.860
Public Works
822,650
781,591
41,059
5,041,341
4,783,059
258,282
Solid Waste
1,508,713
726,470
782,243
9,245,656
4,128,149
5,1I7,507
Conf., Conven. & Marinas
413,106
301,242
111,864
2,531,585
2,102,848
428,737
General Services
1,123,741
929,333
194,408
6,886,479
5,862,789
1,023,690
Parks & Recreation
806.959
748.863
58,096
4,945,184
4 128 412
816,772
Total Public Properties
4.675.169
3.487.499
1.187.670
28 650.245
21005.257
7,644,938
Real Estate & Econ. Dev.
91,764
94,353
(2,589)
562,344
347,851
214,493
Asset Management
75,484
56,977
18,507
462,581
344,238
118,343
Planning & Zoning
212.440
187.629
24.811
1301,871
1 119-W
182,305
Total Planning & Dev.
379.688
338.959
40.729
2326.7%
1.811655
515.141
Total Expenditures
26,08&7%
22.159.667
3.929129
159"0"
132199143
27 681.843
The following pages provide the year-end outlook and financial commentary on expenditures and
collections through the end of March.
03- 069
MONTHLY FINANCIAL REPORT
For -the Month of March Fiscal Year 2002
YEAR-END OUTLOOK
COMMENTARY
General Fund
There is a projected General Fund surplus of $8.9 million composed of $8.1 surplus in
revenues and $0.65 of expense savings for the Fiscal Year ending September 30, 2002.
For the month of March, the total budget includes not only the appropriated budget of
$319,530,611 approved in the FY 2002 Budget Ordinance but it also contains $1.8 million
of prior year encumbrances and the increase in budget due to Commission action
allocating approximately $4.2 million of Management Reserves to fund Special Revenue
Fund deficits. In October 2001, $900,000 was added to the adopted budget for the Flagler
First Condominium Project. In December 2001, an additional $3.2 million was added for
fire fee exemptions and approximately $800,000 was received from FEMA as
reimbursement for damages sustained from Hurricane Irene which was used for capital
projects and special events. In January 2002 the budget was amended again and the Fire
Department received $900,000, which was appropriated to fund two additional rescue
units coupled with the issuance of 26 new positions and, $500,000 was added to the
general fund in order to fund a workgroup established in C.I.P. to manage the Homeland
Defense/Neighborhood Improvement Bonds. The remaining increase is due to minor
increases in various other accounts.
Special Revenue Fund
Special revenue funds are established when expenses are either grant funded or have a
designated revenue source, therefore appropriations approved for these funds are either
expensed in the current fiscal year or are rolled -over into the next fiscal year, if allowable.
For projection purposes, if a special revenue fund is projected to collect more revenues
than anticipated expenditures, budget reserve will reflect these fund savings. If anticipated
operating expenditures are greater than projected revenues, budget reserve will be
decreased, if available, otherwise appropriate administrative action will be taken to bring
the fund in.balance.
Fund 102 Convention Center — there is a projected revenue shortfall of
approximately $276,400 due to a decrease in the projected revenue to be received
from Metro -Dade Tourist Bed Tax and Rental Meetings/Seminar Rooms.
1-1
03- 069
Debt Service Fund
Fund 202 Special Obligation Bonds — Due to lower interest payments, we are
projecting to contribute savings in the amount of $1.4 million to the General Fund.
EXPLANATION OF PROJECTED VARIANCES
Listed below is an explanation of significant variances to accompany the Major Revenue
and Expenditure by Category Tables found in pages 1-5 through 1- 9.
GENERAL FUND 11
Revenue
Taxes (up) $1.4 million due to a projected increase in the FPL franchise line item of $1.2
million dollars and an increase in personal taxes of $211,000.
Intergovernmental Revenue (down) $645,000 due to a decrease of $1 million in half
cent sales tax and a decrease of $455,000 in state revenue sharing of in response to the
September 11 aftermath. This decrease in offset by an increase of $825,000 for FEMA
Hurricane Irene reimbursement with the remaining balance due to various increases and
decreases in various other line items.
Charges for Services (up) $10.3 million due primarily to the parking surcharge which is
projected to increase by $9.1 million. Other increases include $1.4 million for various
inspection fees, $450,000 for haulers permit fees, and approximately $500,000 in cost
allocation plan. These increases are offset by multiple decreases including $350,000 in
EMS and $500,000 in the vehicle impoundment program.
Fines and Forfeitures (up) $285,000 due mainly to a $250,000 projected increase in
metro court fines and forfeitures brought about by changes in court procedures for traffic
fines.
Miscellaneous Revenue (down) $2.7 million due to a $1 million decrease in rental
properties as a result of September 11, a $700,000 decrease in interest income and an
$850,000 decrease in miscellaneous revenue due to a reclassification of the FEMA
reimbursement for Hurricane Irene. The remaining deference being made up of increases
and decreases in various other line items.
Non -Revenues (up) $1.3 million due to a projected $1.4 million contribution from Debt
Service which is offset by a $475,000 decrease in the contribution of off-street parking
due to commission approved changes in the tunes and rates for parking and $335,000
increase from a contribution from grants group insurance.
Internal Service Funds (down) $1.8 million due to a reclassification in the manner
Community Development refunds the General Fund for its fringes with offsetting expense
credits.
1-1
03- 069
Expenditures
Salaries and Wages have costs exceeding the budget by a minimal amount. The
projection for salaries uses the current realized salary savings from vacancies and offsets
that amount from the budgeted $2.5 million of anticipated attrition savings. It is expected
that as the year progresses, so will the increase in salary savings which will then meet or
exceed the budgeted attrition level. Current salary savings from departments are projected
at $2.1 million, of which, $270,000 is from the Fire Rescue Department, $230,000 is from
the Parks and Recreation department, $288,000 is from the General Services
Administration Department, and $168,000 is from the Public Works Department, and
$176,000 from the Information Technology Department, with the difference in savings
coming from various other departments.
Fringe Benefits (down) $95,000 which is due primarily from lower than anticipated costs
in salaries and wages.
Operating Expenses — Fixed (down) $337,000 due mainly from lower than anticipated
costs from the Human Resources Department of $105,000, Department of Conferences
and Conventions of $40,000, General Services Administration Department of $34,000 and
the Department of Parks and Recreation of $20,000, with the remaining difference in
savings coming from various other departments.
Operating Expenses — Variable (down) $310,000 due primarily to savings in the Human
Resources Department of approximately $62,000 and the department of General Service
Administration of approximately $53,000, with the remaining difference in savings
coming from various other departments.
SPECIAL REVENUE FUNDS 7
Fund 102 Convention Center (Knight Center)
■ Revenues (down) $276,400 due to a projected revenue shortfall of approximately
$121,000 due to a decrease in the projected revenue to be received from Metro -
Dade Tourist Bed Tax and $120,300 from Rental Meetings/Seminar Rooms.
1-1
a3-- 069
HIGHLIGHTS
For the Month of
Fiscal Year 2002
The General Fund received revenues of $17.1 million for the month of February and
expenditures for the month totaled $9 million. The $8.1 million positive difference between
revenues and expenditures reflects the continuation of property tax collections from mortgage
companies and individuals for the fiscal year to take advantage of the discount of 2%. This
positive cash flow is normal for the City and is the continuation of the revenue collections that
will be spent over the balance of the year. It is to early in the year for year-end projections to
be reliable and revenues and expenditures are projected to be almost at budget with a positive
difference of $886,000. As additional data is available these year-end projections will be
updated.
Parking Surcharge Program
The chart on the below provides the status of parking surcharge collections to date for the
service period ending in January 2002 collected in February 2002. For this period the City
collected $1,004,485 in surcharge and has received $12.5 million for the last twelve months,
without any remittances by Miami -Dade County. On July 11, 2001, the Third District Court of
Appeals ruled that the parking surcharge statute was unconstitutional. The City has appealed
the ruling to the Florida Supreme Court and plans to continue collections while appealing.
Any collections subsequent to the opinion of the Appeals Court will not be booked as
revenues but held in escrow pending the outcome of the appeal. Collections for the period
July 11 through November 30 are $4,258,957. The legislature has approved a bill which has
been signed by the Governor that amends the parking surcharge statute and eliminates the
constitutional problem that the court found. This bill became law on November 30, 2001. We
will continue to hold in escrow all collections for the period July 11 through November 30 but
collections made after that date will be booked as revenues.
PARKING SURCHARGE RECEIPTS
February collection of January
$ 1,004,485
January collection of December
1,592,037
December collection of November
876,985
November collection of October
875,527
October collection of September
786,074
September collection of August
896,412
August collection of July
857,705
July collection of June
972,941
June collection of May
1,011,856
May collection of April
1,060,060
April collection of March
1,349,200
Marchcollection of February
1.173.821
Last twelve months $12.457.103
'MRIERIli ,
Personnel Update
I. Summary of Hires and Separations (Detailed reports are available upon request)
2/1/02-2/28/02 10/1/01— 2/28/02
Hires 8 134
Separations 6 95
II. Positions by Classification
Category
Total
AFSCME
1081
Managerial /Confidential
78
Unclassified
264
Elected, Board, Commission
19
Casual/ Events
632
Fraternal Order of Police
1,064
International Association of Firefighters
587
CIGU
180
Total
4,049
Assistant City Attorneys
26
Executive
68
Executive — Fire
14
Executive- Police
32
Appointed (City Attorney, City Clerk and Asst. City Clerk,
City Manager)
4
Total
4,049
III. Sworn Versus. Non Sworn Employees (a/o January 31 2002)
Category
Total
Percent
Sworn — Fire
601
14.8%
Sworn — Police
1,096
27.1%
Subtotal
1,697
41.9%
Other
2,352
58.1%
Total
4,049
100.0%
ii 03- 069
City Overtime Report- (41.6% of the Pear Lapsed)
General Fund
Department Oct Dec January February
Total Budget
%Budget
City Manager 4,201 1,490 1,464
Department
Oct Dec January
February
Total
Budget
%Budget
City Clerk
-
GSA 82,176 16,518 19,677
191,540 426,000
118,371 258,407
44.96%
45.81%
235
0.000/0
Finance
4,515
187
2,446
7,148
12,682
56.36%
Human Resources
-
Department Oct -Dec January February
Total Budget
%Budget
G. S. A. - - -
Police 828
000%
Fire
120,892
58,663
(8,470)
171,085
593,629
28.82%
Police
2,556,886
262,241
573,924
3,393,051
5,444,457
62.32%
Solid Waste
-
-
-
000,/a
Public Facilities
26,802
9,580
5,085
41,467
83,500
49.66%
G. S. A.
-
-
0.00%
Public Works
8,774
-
166
- 8,940
-
100.00%
Management & Budget
94
-
-
94
-
100.000/0
Info. Technology
2,175
255
628
3,058
10,000
30.58%
Building
2,936
258
321
3,515
10,000
35.15%
Parks & Recreation
3,363
1,391
619
5,373
8,243
65.18%
Planning & Zoning
144
-
-
144
100000/0
Total
2,726,581
332 575
574,719
3.6 875
6 179 246
58.81%
Special Revenue
Department Oct Dec January February
Total Budget
%Budget
City Manager 4,201 1,490 1,464
7,155 40,000
17.89%
Fire 517 328,615 (518)
Police
328,614 434,708
75.59%
115,627 299,010 18,725
Solid Waste 99,869 32,863 58,808
433,362 1,105,462
39.20%
GSA 82,176 16,518 19,677
191,540 426,000
118,371 258,407
44.96%
45.81%
Parks & Recreation 354 - -
354
100.00%
Total 302,744 678,496 98,156
1.07 396 2 264 577
47,66%
Other Funds
Department Oct -Dec January February
Total Budget
%Budget
G. S. A. - - -
Police 828
- 60,000
0.000/0
- -
FEMA -
828 1,030,594
0.08%
Total 202 292 334
170
0.00%
0.08%
828 1,090.764
Overtime use in the general fund is at 58.81% of the total general fund overtime
budget,
approximately 17% above the anticipated monthly expenditure amount of 41.6%. By far, the
Police Department's overtime budget dominates
(88.4%) the use of overtime. The Police
overtime use for the period is almost 21 % above the monthly allocation of such expenditures.
iii
03- 069
A summary of the General Fund revenues and expenditures is presented below:
Office of the Mayor
653,935
214,391
City of Miami — General Fund
32.78%
439,544
653,935
100.00%
Board of Commissioners
939,900
As of February 28,
2002
39.62%
567,550
939,900
Descriution
Bud¢et
Rev/Exp
Unrealized RevJ
Percent
Mar -Sept
Year End
Year End Est.
Taxes
143,063,435
Year to
109,488,361
Bud
33,575,074
RealbMiesnent
76.53%
Proiection
Proiection
%ofBudgM
34,836,635
144,324,9%
100.88%
Licenses & Permits
8,078,850
6,817,181
1,261,669
8438%
1,323,905
8,141,086
100.77%
Intergovernmental
31,700,416
8,664,156
23,036,260
2733%
21,387,649
30,051,805
94.80%
Charges for Service
71,743,334
44,692,745
27,050,589
6230%
27,283,327
71,976,072
10032%
Fines & Forfeits
3,845,000
1,093,494
2,751,506
28.440/a
3,081,506
4,175,000
108580/9
Miscellaneous Revenue
16,262,071
6,735,183
9,526,888
41.42%
8,999,981
15,735,164
96.76%
Non -Revenues -
22,489,112
3,312,975
19,176,137
14.73%
20,143,407
23,456,382
10430%
Internal Service Funds
35.191.695
13.547.080
21,644-615
38,50%
21,627,774
35,174,854
99.95%
Total Revenue
332373913
194351.175
138.022.738
58A7%
138.684184
333 035359
100-20%
Office of the Mayor
653,935
214,391
439,544
32.78%
439,544
653,935
100.00%
Board of Commissioners
939,900
372,350
567,550
39.62%
567,550
939,900
100.000/0
City Clerk
1,125,280
428,907
696,373
38.12'/0
671,036
1,099,943
97.75%
Law
4,249,050
1,483,766
2,765,284
34.92%
2,679,378
4,163,144
97.98%
Civil Service
299,136
108,548
190,588
3629%
176,322
284,880
95.23%
City Manager
1,484,779
552,762
932,017
3723%
906,456
1,459,218
98.28%
Finance
4,891,120
1,814,593
3,076,527
37.10%
2,978,335
4,792,928
97.99%
Human Resources
2,800,934
810,306
11990,628
28.93%
1,856,711
2,667,017
9522%
Management & Budget
1,706,222
528,178
1,178,044
30.%%
1,021,256
1,549,434
90.81%
Information Technology
8,193,260
2,513,301
5,679,959
30.68%
5,556,707
8,070,008
9850%
Internal Audit
718,262
197,949
520,313
2756%
430,999
628,948
87570/a
Risk Management
46,771,878
;0,538,965
36,232,913
22.53%
36,203,677
46,742,642
99.941/10
Hearing Boards
20,214
24,123
(39909)
11934%
(3,910)
20,213
100.000/0
Professional Compliance
472,213
99,424
372,789
21.05%
321,544
420,968
89.15%
Labor Relations
600,228
214,981
385,247
35.82%
385,991
600,972
100.12%
Community Information
471,014
175,642
295,372
3729%
292,348
467,990
99.36%
Purchasing
1,086,584
411,212
675,372
37.84%
670,204
1,081,416
99.52%
Retirement Systems
10,821,888
8,220,878
2,601,010
75.97%
2,584,190
10,805,068
99.84%
Special Programs
38.677.870
6.389.678
32288 191
16,52%
34,361,569
40,751,247
105,36%
Total General Government
125.983.767
35.099.954
90.883.812
27.86%
92,0",917
127199 871
10097%
Fire -Rescue
49,972,017
19,289,197
30,682,820
38.60%
30,399,808
49,689,005
99.43%
Police
87,228,120
34,941,878
52,286,242
40.06%
52,286,242
87,228,120
100.000/0
Building
4.790.619
1.718.193
3,072A26
35 87'/0
3,004,084
4 72 277
98.57%
Total Public Safety
141.990.756
55.949.268
86.041A88
39.40%
85.690.134
141.639.402
99.75%
Public Works
10,480,643
4,001,468
6,479,175
38.18%
6,291,482
10,292,950
9821%
Solid Waste
19,221,158
3,401,679
15,8199479
17.70%
15,806,828
19,208,507
99.93%
Conf., Conven. & Marinas
5,263,012
1,801,606
3,461,406
34.23%
3,358,263
5,159,869
98.04%
General Services
14,316,572
4,933,456
9,383,116
34.460/c
99131,218
14,064,674
98.240/9
Parks & Recreation
10280.739
3.379.549
6,901,190
32 87%
6,671-401
10 050 950
97.76%
Total Public Properties
59562.124
17517.758
42.044366
29AI %
41.259192
58.776 950
".69%
Real Estate & Econ. Dev.
1,169..079
253,498
915,581
21,68%
764,573
1,018,071
87.080/c
Asset Management
961,678
287,261
674,417
29.87%
665,882
953,143
99.11%
Planning & Zoning
2.706510
931.937
1.774 573
34,43%
1,630,037
2 561 974
94.66%
Total Planning & Dev.
4.837,267
1.472.6%
3,364,571
3044%
3,060,492
4,533,188
93.71%
Total Expenditures
332373.913
110.039 676
222334.237
3311%
222,109-735
332149 411
99.93%
Cash Flow
0
84311.499
(84311.499)
(83A25J51)
885,948
Iv
03- 069
City of Miami - Genu Fund Pro Rata Budget Report
As of February 28, 2002 and Year to Date
Fire -Rescue
Monthly
Current Month
Under(Over)
Pro -Rata Year
Year to Date
Under(Over) Year
Deoartrnent
Budtret
Exoenditum
Mon h1y
to Date Budtre�
E=t rtditures
to Date BudW
Office ofthe Mayor
51,329
36,174
15,155
263,223
214,391
48,832
Board of Commissioners
73,775
65,871
7,904
378,330
372,350
5,980
City Clerk
Law
88,326
83,742
4,584
452,950
428,907
24,043
Civil Service
333,518
23,480
283,521
22,334
49,997
1,146
1,710,335
120,409
1,483,766
226,569
City Manager
116,544
102,709
13,835
597,656
108,548
552,762
11,861
44,894
Finance
Human Resources
383,915
219,852
369,415
100,452
14,500
119,400
1,968,782
1,127,437
1,814,593
154,189
Management & Budget
133,925
100,669
33,256
696,792--
810,306
528,178
317,131
158,614
Information Technology
643,108
545,536
97,572
3,297,966
2,513,301
784,665
Internal Audit
56,378
36,689
19,689
289,116
197,949
91,167
Risk Management
3,671,233
(3,444,026)
7,115,259
18,826,701
10,538,%5
8,287,736
Hearing Boards
1,587
(12)
1,599
8,137
24,123
(15,986)
Professional Compliance
37,065
17,979
19,086
190,076
99,424
90,652
Labor Relations
47,113
44,451
2,962
241,605
214,981
26,624
Community Information
. 36,971
35,032
1,939
189,593
175,642
13,951
Purchasing
Retirement Systems
85,288
849,435
74,953
(786,386)
10,335
1,635,821
437,374
4,356,046
411,212
8,220,878
26,162
Special Progtams
3.035.915
!810.295)
3,846-210
568
(3,864,832)
Total General Gov.
9,888.757
(3.121.492)
13.010 249
15 685
$0.711.212
6,389,678
35.099.954
9 179007
15.611.258
Fire -Rescue
3,922,419
2,375,910
1,546,509 20,114,826
19,289,197 825,629
Police
Building
6,846,737
376.027
6,776,631
70,106 35,111,220
34,941,878 169,342
121,996
7,736,935
2,118,477
328,682
47,345 1,928,329
1 718 193 210,136
Total Public Safety
11.145.182
9.481,223
1 663 959 57,154,375
55 949.268 1.205107
Public Works
Solid Waste
822,650
1,508,713
613,662
(17,039)
208,988
1,525,752
4,218,687
4,001,468
217,219
Conf., Convert. & Marinas
413,106
291,110
121,996
7,736,935
2,118,477
3,401,679
1,801,606
4,335,256
316,871
General Services
1,123,741
778,107
345,634
5,762,732
4,933,456
829,276
Parks & Recreation
806.959
671,576
135,383
4 138 22
3-379-.549
Total Public Properties
4.675.169
2337.416
2337.753
23.975.053
17.5I7.758
758 673
6.457.295
Real Estate & Econ. Dev.
91,764
51,512
40,252
470,580
253,498
217,082
Asset Management
75,484
62,021
13,463
387,096
287,261
99,835
Planning & Zoning
212.440
189_961
22,479
1089,429
931,937
157A92
Total Planning & Dev.
379,688
303,494
76,194
1947105
1 472 6%
474.409
Total Expenditures
26,088.7%
9.000.641
17.088.155
133,797,746
110".676
23 748.070
The following pages provide the year-end outlook and financial commentary on expenditures and
collections through the end of February.
03-- 069
MONTHLY FINANCIAL REPORT
For the Month of February Fiscal Year 2002
YEAR-END OUTLOOK
COMMENTARY
General Fund
There is a projected General Fund surplus of $0.8 million composed of $0.6 surplus in
revenues and $0.2 of expense savings for the Fiscal Year ending September 30th, 2002.
For the month of February, the total budget includes not only the appropriated budget of
$319,530,611 approved in the FY 2002 Budget Ordinance but it also contains $1.8 million
of prior year encumbrances and the increase in budget due to Commission action
allocating approximately $4.2 million of Management Reserves to fund Special Revenue
Fund deficits. In October 2001, $900,000 was added to the adopted budget for the Flagler
First Condominium Project. In December 2001, an additional $3.2 million was added for
fire fee exemptions and approximately $800,000 was received from FEMA as
reimbursement for damages sustained from Hurricane Irene which was used for capital
projects and special events. In January 2002 the budget was amended again and the Fire
Department received $900,000, which was appropriated to fund two additional rescue
units coupled with the issuance of 26 new positions and, $500,000 was added to the
general fund in order to fund a workgroup established in C.I.P. to manage the Homeland
Defense/Neighborhood Improvement Bonds. The remaining increase is due to minor
increases in various other accounts.
Special Revenue Fund
Special revenue funds are established when expenses are either grant funded or have a
designated revenue source, therefore appropriations approved for these funds are either
expensed in the current fiscal year or are rolled -over into the next fiscal year, if allowable.
For projection purposes, if a special revenue fund is projected to collect more revenues
than anticipated expenditures, budget reserve will reflect these fund savings. If anticipated
operating expenditures are greater than projected revenues, budget reserve will be
decreased, if available, otherwise appropriate administrative action will be taken to bring
the fund in balance.
Fund 102 Convention Center — there is a projected revenue shortfall of
approximately $121,000 due to a decrease in the projected revenue to be received
from Metro -Dade Tourist Bed Tax. There is a decrease in projected Fund Balance
to offset the shortfall.
03- 049
Debt Service Fund
Fund 202 Special Obligation Bonds — Due to lower interest payments, we are
projecting to contribute savings in the amount of $1.1 million to the General Fund.
03- 069
EXPLANATION OF PROJECTED -VARIANCES
Listed below is an explanation of significant variances to accompany the Major Revenue
and Expenditure by Category Tables found in pages 1-5 through 1- 9.
GENERAL FUND
Revenue
Taxes (up) $1.2 million due to a projected increase in the FPL franchise line item of $1.0
million dollars and an increase in personal taxes of $211,000.
Intergovernmental Revenue (down) $1.6 million due to a decrease in state revenue
sharing of $455,000 and a decrease in the half -cent sales tax of $1.1 million due to the
state suggested 5% reduction in revenue stemming from September 11. Remaining
balance is due to offsetting amounts stemming from increases and decreases in various
other line items.
Fines and Forfeitures (up) $330,000 due mainly to a $300,000 projected increase in
metro court fines and forfeitures brought about by changes in court procedures for traffic
fines.
Miscellaneous Revenue (down) $527,000 due to a $400,000 decrease in interest income
other because of the interest rate decrease with the remaining deference being made up of
increases and decreases in various other line items.
Non -Revenues (up) $967,000 due to a projected $1.1 million contribution from debt
service which is offset by a $475,000 decrease in the contribution of off-street parking due
to commission approved changes in the times and rates for parking.
Expenditures
Salaries and Wages have costs exceeding the budget by a minimal amount. The
projection for salaries uses the current realized salary savings from vacancies and offsets
that amount from the budgeted $2.5 million of anticipated attrition savings. It is expected
that as the year progresses, so will the increase in salary savings which will then meet or
exceed the budgeted attrition level. Current salary savings from departments are projected
at $2.0 million, of which, $273,000 is from the Fire Rescue Department, $202,000 is from
the Parks and Recreation department, $246,000 is from the General Services
Administration Department, and $173,000 is from the Public Works Department, with the
difference in savings coming from various other departments.
Fringe Benefits (down) $32,000 which is due primarily from lower than anticipated costs
in salaries and wages.
03- 069
Operating Expenses — Fixed (down) $112,000 due mainly from lower than anticipated
costs from the Department of Conferences, Conventions and Public Facilities of $52,000,
with the remaining difference in savings coming from various other departments.
SPECIAL REVENUE FUNDS
Fund 102 Convention Center (Knight Center)
■ Revenues (down) $121,000 due to a projected revenue shortfall of approximately
$121,000 due to a decrease in the projected revenue to be received from Metro -
Dade Tourist Bed Tax.
Expenditures (down) $121,000 due to a projected decrease in projected Fund
Balance to offset the projected shortfall from the Metro -Dade Tourist Bed Tax.
03-- 069
HIGHLIGHTS
For the Month of
Fiscal Year 2002
The General Fund received revenues of $33.5 million for the month of January and
expenditures for the month totaled $20.9 million. The $20.9 million positive difference
between revenues and expenditures reflects the continuation of property tax collections from
mortgage companies and individuals for the fiscal year to take advantage of the discount of
3%. This positive cash flow is normal for the City and is the continuation of the revenue
collections that will be spent over the balance of the year. It is to early in the year for year-end
projections to be reliable and revenues and expenditures are projected to be almost at budget
with a positive difference of $541,000. As additional data is available these year-end
projections will be updated.
Parking Surcharge Program
The chart on the below provides the status of parking surcharge collections to date for the
service period ending in December 2001 collected in January 2002. For this period the City
collected $1,592,037 in surcharge and has received $12.5 million for the last twelve months,
without any remittances by Miami -Dade County. On July 11, 2001, the Third District Court of
Appeals ruled that the parking surcharge statute was unconstitutional. The City has appealed
the ruling to the Florida Supreme Court and plans to continue collections while appealing.
Any collections subsequent to the opinion of the Appeals Court will not be booked as
revenues but held in escrow pending the outcome of the appeal. Collections for the period
July 11 through November 30 are $4,258,957. The legislature has approved a bill which has
been signed by the Governor that amends the parking surcharge statute and eliminates the
constitutional problem that the court found. This bill became law on November 30, 2001. We
will continue to hold in escrow all collections for the period July 11 through November 30 but
collections made after that date will be booked as revenues.
PARKING SURCHARGE RECEIPTS
January collection of December
$ 1,592,037
December collection of November
876,985
November collection of October
875,527
October collection of September
786,074
September collection of August
896,412
August collection of July
857,705
July collection of June
972,941
June collection of May
1,011,856
May collection of April
1,060,060
April collection of Maich
1,349,200
March collection of February
1,173,821
February collection of January
1,074,561
Last twelve months $12,527,179
03- 0600
Personnel Update
I. Summary of Hires and Separations (Detailed reports are available upon request)
1/1/02-1/31/02 10/1/01-1/31/02
Hires 18 115
Separations 14 69
11. Positions by Classification
Category
Total
'`1FSCME
1085
Managerial /Confidential
79
Unclassified
262
Elected, Board, Commission
19
Casual/ Events
636
Fraternal Order of Police
1,065
International Association of Firefighters
587
CIGU
181
Total
4,060 1
Assistant City Attorneys
26
Executive
68
Executive — Fire
14
Executive- Police
33
Appointed (City Attorney, City Clerk and Asst. City Clerk,
City Manager)
5
Total
4,060
III. Sworn Versus. Non Sworn Employees (a/o January 31 2002)
Category
Total
Percent
Sworn — Fire
601
14.8%
Sworn — Police
1,098
27.0%
Subtotal
1699
41.8%
Other
2,361
58.2%
Total
4,060 1
100.0%
11
03- 069
City Overtime Report- (33.3% of the Year Lapsed)
General Fund
Department
October November December January
Total
Budget
% Budret
City Clerk
-
-
-
-
-
235
0.00%
Finance
1,234
2,290
991
187
4,702
12,682
37.08%
Human Resources
-
-
-
-
-
-
0.000/0
Fire
20,484
28,109
72,299
58,663
179,555
593,629
30.29%
Police
612,445
792,512
1,151,929
262,241
2,819,127
5,444,457
51.78%
Solid Waste
-
-
-
-
354
-
0.000/0
Public Facilities
4,797
13,405
8,600
9,580
36,382
83,500
43.57%
G. S. A.
-
-
-
-
0.00%
Public Works
2,700
4,058
2,016
-
8,774
-
100.00%
Management & Budget
28
66
-
-
94
-
100.000/0
Info. Technology
170
1,271
734
255
2,430
10,000
24.30%
Building & Zoning
-
1,536
1,400
258
3,194
10,000
31.94%
Parks & Recreation
809
1,127
1,427
1,391
4,754
2,100
226.38%
Planning & Zoning
-
144
-
144
100.000/0
Total
642,667 844,374
1,239,540 540 332 575
2,726,581
6 171 603
49.57%
Special Revenue
Department
October
November December
January
Total
Budget
%Budget
City Manager
705
1,421
2,075
1,490
5,691
40,000
14.23%
Fire
517
-
-
328,615
329,132
434,708
75.71%
Police
20,829
42,191
52,607
299,010
414,637
1,105,462
10.28%
Solid Waste
27,730
29,103
43,036
32,863
132,732
426,000
31.16%
GSA
26,753
19,550
35,873
16,518
98,694
258,407
31.80%
Parks & Recreation
-
-
354
-
354
100.000/0
Total
76.684
92.348
133.945
678A96
981.240
2.264 577
43.33%
Other Funds
Department October November December January Total Budget %Budget
G. S. A. - - - - - 60,000 0.00%
Police 202 292 334 - 828 1,030,594 0.08%
FEMA - - - - 170 0000/0
Total 202 292 334 828 1,090,764 0 08%
Overtime use in the general fund is at 49.57% of the total general fund overtime budget,
approximately 16%o above the anticipated monthly expenditure amount of 33.3%. By far, the
Police Department's overtime budget dominates (88.4%) the use of overtime. The Police
overtime use for the period is almost 18% above the monthly allocation of such expenditures.
111
03- 069
A summary of the General Fund revenues and expenditures is presented below:
Office of the Mayor
653,935
178,217
City of Miami — General Fund
27.25%
475,718
653,935
100.00%
Board of Commissioners
939,900
As of January 31, 2002
633,421
32.61%
633,421
939,900
100.000/0
Rev/Exp
Unrealized Revi
Percent
Feb -Sept
Year End
Year End Est
Description
Budget
Year to Date
dcd Bud
Realja2d§gW
Projection
Projection
% of Bud¢et
Taxes
143,063,435
100,750,232
42,313,203
70.42%
43,574,764
144,324,996
100.88%
Licenses & Permits
8,078,850
6,672,180
1,406,670
8259%
1,468,891
8,141,071
100.77%
Intergovernmental
31,700,416
8,814,181
22,886,235
27.80%
21,237,624
30,051,805
94.800/a
Charges for Service
70,843,334
40,534,787
30,308,547
571r/o
30,530,672
71,065,459
100.31%
Fines & Forfeits
3,845,000
1,388,094
2,456,906
36.100/6
2,786,905
4,174,999
10858%
Miscellaneous Revenue
16,262,071
6,409,896
9,852,175
39.42%
9,319,262
15,729,158
96.72%
Non -Revenues
21,089,112
1,747,387
19,341,725
8.29%
19,971,531
21,718,918
102.99%•
Internal Semce Funds _
35.191.695
10322,196
24.269A99
31,040/6
24,273,976
35,196,172
100,01%
Total Revenue
330.073913
177.238.953
152.834 960
53.70%
153.163.625
330.402578
100.10%
Office of the Mayor
653,935
178,217
475,718
27.25%
475,718
653,935
100.00%
Board of Commissioners
939,900
306,479
633,421
32.61%
633,421
939,900
100.000/0
City Clerk
1,125,280
345,165
780,115
30.670/*
754,779
1,099,944
97.75%
Law
4,249,050
1,200,245
3,048,805
28.25%
2,999,734
4,199,979
98.85%
Civil Service
299,136
86,214
212,922
28.82%
198,660
284,874
95.23%
City Manager
1,484,779
450,053
1,034,726
3031%
11015,169
1,465,222
98.68%
Finance
4,891,120
1,445,178
3,445,942
29.55%
3,345,374
4,790,552
97.94%
Human Resources
2,800,934
709,854
2,091,080
2534%
1,971,445
2,681,299
95.73%
Management & Budget
1,706,222
427,509
1,278,713
25.060/a
1,138,871
1,566,380
91.800/0
Information Technology
8,193,260
1,967,765
6,225,495
24.02%
6,109,915
8,077,680
9859%
Internal Audit
718,262
161,260
557,002
22.45%
475,175
636,435
88.61%
Risk Management
46,771,878
13,982,991
32,788,887
29.90%
32,755,508
46,738,499
99.93%
Hearing Boards
20,214
24,135
(3,921)
119.40%
(5,979)
18,156
89.82%
Professional Compliance
472,213
81,445
390,768
1725%
350,227
431,672
91.41%
Labor Relations
600,228
170,830
429,398
28.46%
427,834
598,664
99.74%
Community Information
471,014
140,610
330,404
29.85%
327,381
467,991
99360/a
Purchasing
1,086,584
336,259
750,325
30.95%
747,384
1,083,643
99.73%
Retirement Systems
10,821,888
9,007,264
1,814,624
8323%
1,794,072
10,801,336
99.81%
Special Programs
37277.870
7.199.973
30,077197
19,31%
31,934,990
39,034.953
104 71%
Total General Government
124583.767
38.221.446
86367-321
30-W00
87.349 668
125571 114
100.79%
Fire -Rescue
49,072,016
16,913,287
32,158,729
34.47%
31,836,908
48,750,195
99.34%
Police
87,228,I20
28,165,247
59,062,873
32.29%
59,062,873
87,228,120
100.000/0
Building
4.790.619
1.389.511
3,401-108
2900%
3,350,897
4 740 398
98,95%
Total Public Safety
141.090.755
46.468.045
94.622.710
32.93%
94.250.668
140.718.713
99.74%
Public Works
10,480,643
3,387,806
7,092,837
3232%
6,970,738
10,358,544
98.84%
Solid Waste
19,221,158
3,418,718
15,802,440
17.79%
15,786,257
19,204,975
99.92%
Conf., Convert. & Marinas
5,263,012
1,510,4%
3,752,516
28.70°/9
3,657,170
5,167,666
98.190/0
General Services
14,316,572
4,155,349
10,161,223
29.02%
9,990,832
14,146,181
98.81%
Parks & Recreation
10.280.739
2.707.973
7,572,766
26 34%
Total Public Properties
59562.124
15.180342
44381.782
25A9016
7-392,627
43.787.624
10,090,600
58.%7.966
98,15%
99.00%
Real Estate & Econ. Dev.
1,169,079
201,986
967,093
17280/9 853,585
1,055,571
90.29%
Asset Management
961,678
225,240
736,438
23.42% 728,636
953,876
99.190/0
Planning & Zoning
2.706510
741.976
1,964,534
27,41% 1,952,276
2 594 252
95,85%
Total Planning & Dev.
4.837.267
1.169.202
3.668.065
24.17% 3.434-497
4.603.699
95.17%
Total Expenditures
330,073.913
101.039.035
229.034.878
30.61% 22&C2A.57
329.861 492
9994%
Cash Flow
0
76.199.918
(76.199.918)
(75.658.832)
541 086
iv
03- 069
City of Miami - General Fund Pro Rata Budget Report
As of 7amtary 31, 2002 and Year to Date
Department
Monthly
Budget
Current Month
EQMditum
Under(Over)
Monthly Budget
Pro -Rata Year
to Date Budget
Year to Date
Expenditurs
Under(Over) Year
to Date Bud¢ ot
Office of the Mayor
51,329
9,318
42,011
211,894
178,217
33,677
Board of Commissioners
73,775
59,145
14,630
304,555
306,479
(1,924)
City Clerk
88,326
62,137
26,189
364,624. y
345,165
19,459
Law
333,518
284,941
48,577
1,376,818
1,200,245
176,573
Civil Service
23,480
20,812
21688
96,929
86,214
10,715
City Manager
116,544
117,583
(1,039)
481,112
450,053
31,059
Finance
383,915
396,078
(12,163)
1,584,867
1,445,178
139,689
Human Resources
219,852
166,410
53,442
907,585
709,854
197,731
Management & Budget
133,925
104,077
29,848
552,866
427,509
125,357
Information Technology
643,108
599,966
43,142
2,654,858
1,%7,765
687,093
Internal Audit
56,378
40,451
15,927
232,738
161,260
71,478
Risk Management
3,671,233
2,895,941
775,292
15,155,468
13,982,991
1,172,477
Hearing Boards
1,587
6,302
(4,715)
6,550
24,135
(17,585)
Professional Compliance
37,065
18,090
18,975
153,011
81,445
71,566
Labor Relations
47,113
42,004
5,109
194,492
170,830
23,662
Community Information
36,971
35,623
1,348
152,622
140,610
12,012
Purchasing
85,288
78,347
6,941
352,085
336,259
15,826
Retirement Systems
849,435
642,843
206,592
3,506,611
9,007,264
(5,500,653)
Special Programs
2.926.026
750.166
2,175,860
1 079 130
7,199,973
4 879 157
Total General Gov.
9,"&86s
6330,234
3,44&6M
40368.816
38 ?21446
2.147370
Public Works
Monthly
Current Month
Under(Over)
Pro -Rata Year
Year to Date
Under(Over) Year
Department
Budeet
Expenditures
Monthly Bud=et
to Date Budgt
E3RMdinmes
to Date Bodoet
Fire -Rescue
3,851,776
3,742,198
109,578
15,900,781
16,913,287
(1,012,506)
Police
6,846,737
6,694,101
152,636
28,264,484
28,165,247
99,237
Building
376.027
330,260
45,767
1,552,302
1 389 511
162,791
Total Public Safety
11.074539
10.766559
307.980
45,717-W
46,468 045
(750 478)
Public Works
822,650
778,885
439765
3,3%,038
3,387,806
8,232
Solid Waste
1,508,713
764,468
744,245
6,228,222
3,418,718
2,809,504
Conf., Conven. & Marinas
413,106
402,411
10,695
1,705,371
1,510,496
194,875
General Services
1,123,741
917,874
205,867
4,638,992
4,155,349
483,643
Parks & Recreation
806.959
618.452
61 SA52
3,321,263
2,707,973
623.2
Total Public Properties
4,675.169
3.497-090
1.193.079
19,299M
15,180342
4.119543
Real Estate & Econ. Dev.
91,764
50,830
40,934 378,816
20086 176,830
Asset Management
75,484
57,552
17,932 311,612
225,240 86,372
Planning & Zoning
212.440
178.406
34,034 976,989
741,976 135,013
Total Planning & Dev.
379.688
286,788
92 900 1,567 417
1,169,202 398.215
Total Expenditures
25,908.264
20.865,671
5.042593 106.953 685
101 039,035 5,914.650
The following pages provide the year-end outlook and financial commentary on expenditures and
collections through the end of January.
03- 069
MONTHLY FINANCIAL REPORT
For the Month of January Fiscal Year 2002
YEAR-END OUTLOOK
COMMENTARY
General Fund
There is a projected General Fund surplus of $0.5 million composed of $0.2 surplus in
revenues and $0.3 of expense savings for the Fiscal Year ending September 30'', 2002.
For the month of January, the total budget includes not only the appropriation budget of
$319,530,611 approved in the FY 2002 Budget Ordinance but it also contains $1.8 million
of prior year encumbrances and the increase in budget due to Commission action
allocating approximately $4.2 million of Management Reserves to fund Special Revenue
Fund deficits. Additionally, the Commission added approximately $4.5 million to the
Fiscal Year 2002 budget for projects in the General Fund, of which, $3.2 million were
used to cover fire fee exemptions and approximately $800,000 was received from FEMA
as reimbursement for damages sustained from Hurricane Irene which were used for capital
projects and the Special Events Account. The remaining increase is due to minor
increases in various other accounts.
Special Revenue Fund
Special revenue funds are established when expenses are either grant funded or have a
designated revenue source, therefore appropriations approved for these funds are either
expensed in the current fiscal year or are rolled -over into the next fiscal year, if allowable.
For projection purposes, if a special revenue fund is projected to collect more revenues
than anticipated expenditures, budget reserve will reflect these fund savings. If anticipated
operating expenditures are greater than projected revenues, budget reserve will be
decreased, if available, otherwise appropriate administrative action will be taken to bring
the fund in balance.
Fund 102 Convention Center — there is a projected revenue shortfall of
approximately $121,000 due to a decrease in the projected revenue to be received
from Metro -Dade Tourist Bed Tax. There is a decrease in projected Fund Balance
to offset the shortfall.
Debt Service Fund
■ Fund 202 Special Obligation Bonds — Due to lower interest payments, we are
projecting to contribute savings in the amount of $1.1 million to the General Fund.
03- 069
EXPLANATION OF PROJECTED VARIANCES
Listed below is an explanation of significant variances to accompany the Major Revenue
and Expenditure by Category Tables found in pages 1-5 through 1- 9.
GENERAL FUND
Revenue
Taxes (up) $1.2 million due to a projected increase in the FPL franchise line item of $1.0
million dollars and an increase in personal taxes of $211,000.
Intergovernmental Revenue (down) $1.6 million due to a decrease in state revenue
sharing of $455,000 and a decrease in the half -cent sales tax of $1.1 million due to the
state suggested 5% reduction in revenue stemming from September 11. Remaining
balance is due to offsetting amounts stemming from increases and decreases in various
other line items.
Fines and Forfeitures (up) $330,000 due mainly to a $300,000 projected increase in
metro court fines and forfeitures brought about by changes in the way court fines a re
charged.
Miscellaneous Revenue (down) $533,000 due to a $400,000 decrease in interest income
other because of the interest rate decrease with the remaining deference being made up of
increases and decreases in various other line items.
Non -Revenues (up) $630,000 due to a projected $1.1 million contribution from debt
service which is offset by a $475,000 decrease in the contribution of off-street parking due
to commission approved changes in the times and rates for parking.
Expenditures
Salaries and Wages have costs exceeding the budget by a minimal amount. The
projection for salaries uses the current realized salary savings from vacancies and offsets
that amount from the budgeted $2.5 million of anticipated attrition savings. It is expected
that as the year progresses, so will the increase in salary savings which will then meet or
exceed the budgeted attrition level. Current salary savings from departments are projected
at $1.7 million, of which, $293,000 is from the Fire Rescue Department, $165,000 is from
the Parks and Recreation department, and $160,000 is from the General Services
Administration Department, with the difference in savings coming from various other
departments.
Fringe Benefits (down) $28,000 which is due primarily from lower than anticipated costs
in salaries and wages.
03— 069
Operating Expenses - Fixed (down) $125,000 due miinly from lower than anticipated
costs from the Conferences and Conventions Department of $52,000, with the remaining
difference in savings coming from various other departments.
SPECIAL REVENUE FUNDS
Fund 102 Convention Center (Knight Center)
■ Revenues (down) $121,000 due to a projected revenue shortfall of approximately
$121,000 due to a decrease in the projected revenue to be received from Metro -
Dade Tourist Bed Tax.
Expenditures (down) $121,000 due to a projected decrease in projected Fund
Balance to offset the projected shortfall from the Metro -Dade Tourist Bed Tax.
03- 069
HIGHLIGHTS
For the Month of December Fiscal Year 2002
The General Fund received revenues of $96.3 million for the month of November and
expenditures for the month totaled $33.5 million. The $62.8 million positive difference
between revenues and expenditures reflects the major receipts of property tax collections from
mortgage companies for the fiscal year to take advantage of the discount of 4%. This positive
cash flow is normal for the City and is the beginning of the revenue collection that will be
spent over the balance of the year. It is to early in the year for year-end projections to be
meaningful so revenues and expenditures are projected at budget. As additional data is
available these year-end projections will be made.
Parking Surcharge Program
The chart on the below provides the status of parking surcharge collections to date for the
service period ending in November 2001 collected in December 2001. For this period the City
collected $876,985 in surcharge and has received $12.1 million for the last twelve months,
without any remittances by Miami -Dade County. On July 11, 2001, the Third District Court of
Appeals ruled that the parking surcharge statute was unconstitutional. The City has appealed
the ruling to the Florida Supreme Court and plans to continue collections while appealing.
Any collections subsequent to the opinion of the Appeals Court will not be booked as
revenues but held in escrow pending the outcome of the appeal. Collections for the period
July 11 through November 30 are $4,258,957. The legislature has approved a bill which has
been signed by the Governor that amends the parking surcharge statute and eliminates the
constitutional problem that the court found. This bill became law on November 30, 2001. We
will continue to hold in escrow all collections for the period July 11 through November 30 but
collections made after that date will be booked as revenues.
PARKING SURCHARGE RECEIPTS
December collection of November
$ 876,985
November collection of October
875,527
October collection of September
786,074
September collection of August
896,412
August collection of July
857,705
July collection of June
vy 972,941
June collection of May
1,011,856
May collection of April
1,060,060
April collection of March
1,349,200
March collection of February
1,173,821
February collection of January
1,074,561
January collection of December
1,145,607
Last twelve months $12,080,749
63- 069
Personnel Update
I. Summary of Hires and Separations (Detailed reports are available upon request)
12/1/01-12/31/01 10/1/01-12/31/01
Hires 32 92
Separations 12 45
H. Positions by Classification
Category
Total
AFSCME
1089
Managerial /Confidential
77
Unclassified
261
Elected, Board, Commission
19
Casual/ Events
635
Fraternal Order of Police
1,070
International Association of Firefighters
587
CIGU
183
Total
4,066 1
Assistant City Attorneys
25
Executive
69
Executive – Fire
14
Executive- Police
32
Appointed (City Attorney, City Clerk and Asst. City Clerk,
City Manager)
5
Total
4,066
III. Sworn Versus. Non Sworn Employees (a/o October 31 2001)
Category
Total
Percent
Sworn – Fire
601
14.8%
Sworn – Police
1,102
27.1%
Subtotal
1,703
41.9%
Other
2,3631-58.1%
Total
4,066 1
100.0%
m
ii
03- 069
City Overtime Report- (25.0% of the Year Lansedl
General Fund
Department
October November December
Total
Budget
% Budget
City Clerk
-
-
-
-
235
0.00%
Finance
1,234
2,290
991
4,515
12,682
35.60%
Human Resources
-
-
-
-
-
0.00%
Fire
20,484
28,109
72,299
120,892
593,629
20.36%
Police
612,445
792,512
1,151,929
2,556,886
5,444,457
46.96%
Solid Waste
-
-
-
0.00%
Public Facilities
4,797
13,405
8,600
26,802
83,500
32.10%
G. S. A.
-
-
-
-
0.00%
Public Works
2,700
4,058
2,016
8,774
-
100.00%
General Fund
Department
October
November December
Total
Budget
% Budget
Management & Budget
28
66
-
94
-
100.000/0
Info. Technology
170
1,271
734
2,175
10,000
21.75%
Building & Zoning
-
1,536
1,400
2,936
10,000
29.36%
Parks & Recreation
809
1,127
1,427
3,363
2,100
160.14%
Planning & Zoning
-
144
144
100.00%
Total
642.667 844.374 1.239
540
2,726,581
6 156 549
44.18%
Special Revenue
Department
October
November December
Total
Budget
%Budget
City Manager
705
1,421
2,075
4,201
40,000
10.50%
Fire
517
-
-
517
434,708
0.12%
Police
20,829
42,191
52,607
115,627
854,253
10.28%
Solid Waste
27,730
29,103
43,036
99,869
426,000
23.44%
GSA
26,753
19,550
35,873
82,176
258,407
31.80'/o
Parks & Recreation
-
-
354
354
100000/0
Total
76.684
92.348
133.945
302,744
2.284 038
13.25%
Other Funds
Department
October
November December
Total
Budget
%Budget
G. S. A.
-
-
-
-
60,000
0.000/0
Police
202
292
334
828
800,000
0.100/0
FEMA
-
-
170
0000/0
Total
202
292
334
828
860170
0.100/0
Overtime use in the general fund is at 44.18% of the total general fund overtime budget,
approximately 19% above the anticipated monthly expenditure amount of 25%. By far, the
Police Department's overtime budget dominates (88.4%) the use of overtime. The Police
overtime use for the period is almost 22% above the monthly allocation of such expenditures.
iii
03- 069
A summary of the General Fund revenues and expenditures is presented below:
IV
03- 069
City of Miami — General Fund
As of December 31, 2001
Rev/Exp
Unrealized RevJ
Percent
Jan -Sept
Year End
Year End Est.
Description
Taxes
Licenses & Permits
Budgtj
143,063,435
8,078,850
Year to Date
85,620,805
6,427,984
Unexpended Bud.
57,442,630
Realized/Silent
59.85%
Projection
58,089,123
Projection
143,709,928
% of Budget
100.45%
Intergovernmental
31,700,416
6,149,454
1,650,866
25,550,962
7957%
19.40•/.
1,611,790
23,933,274
8,039,774
30,082,728
99.52%
94.90%
Charges for Service
Fines & Forfeits
70,843,334
29,835,368
41,007,966
42.11%
40,732,735
70,568,103
99.61%
Miscellaneous Revenue
3,845,000
16,262,071
1,079,680
5,130,742
2,765,320
11,131,329
28.08%
3155%
2,780,320
11,785,112
3,860,000
16,915,854
100.390/9
104.02%
Non -Revenues
21,089,112
1,323,312
19,765,800
6270/a
20,393,918
21,717,230
102.98%
Internal Service Funds
35.191.695
8.162.736
27,008,959
23,25%
26-997,560
35,180.2%
Total Revenue
330.073,913
143.750.081
186323A32
43.55%
186 32M2
330,073,913
99970/9
100.00%
Office of the Mayor
653,935
168,899
485,036
25.83%
485,036
653,935
100.00%
Board of Commissioners
939,900
247,334
692,566
2631%
692,566
939,900
100.000/0
City Clerk
Law
1,125,280
283,028
842,252
25.15%
842,252
1,125,280
100.000/0
Civil Service
4,249,050
299,136
915,304
65,402
3,333,746
233,734
21540/a
3,295,300
4,210,604
99.10%
City Manager
1,484,779
332,470
1,152,309
21.86%
2239%
233,734
1,139,084
299,136
19471,554
100.00%
99.11%
Finance
Human Resources
4,891,120
2,800,934
1,049,100
543,444
3,842,020
2,257,490
21.45%
19.40%
3,720,962
4,770,062
97.520/9
Management & Budget
1,706,222
323,432
1,382,790
18.%%
2,219,179
1,272,264
2,762,623
1,595,696
98.63%
93520/a
Information Technology
8,193,260
1,367,799
6,825,461
16.690/6
6,684,276
8,052,075
9828%
Internal Audit
718,262
120,809
597,453
16.82%
527,882
648,691
90.31%
Risk Management
Hearing Boards
46,771,878
20,214
11,087,050
35,684,828
23.70%
35,684,050
46,771,878
100.000/0
Professional Compliance
472,213
17,833
63,355
2,381
408,858
8822%
13.42%
2,381
387,435
20,214
450,790
100.00%
95.46%
Labor Relations
600,228
128,826
471,402
21.46%
469,304
598,130
99.65%
Community Information
471,014
104,967
366,047
22290/a
362,613
467,580
99.27%
Purchasing
Retirement Systems
1,086,584
10,821,888
257,912
8,364,421
828,672
2,457,467
23.74%
7729%
825,730
1,083,642
99.73%
Special Programs
37.277.870
6,449,807
30,828,063
17,30%
2,457,467
32,187,518
10,821,888
100.000/0
Total General Government
12_ 83.767
31.891.192
92.692575
25.60%
93.489.811
38,637,325
125381.003
103.65%
100.64%
Fire -Rescue
Police
49,072,016
13,171,089
35,900,927
26.84%
35,820,614
48,991,703
99.84%
Building
87,228,120
4.790.619
21,471,146
65,756,974
24.61%
65,756,974
87,228,120
100.000/0
Total Public Safety
_
141.090.755
1.059 251
35.701.486
3,731,368
105389.269
22 11%
2530%
3-701,393
105.278.981
4 760 644
99.370/.
140,990,467
9992%
Public Works
Solid Waste
10,480,643
19,221,158
2,608,921
2,654,250
7,871,722
16,566,908
24.89%
7,801,050
10,409,971
9933%
Conf., Conven. & Marinas
5,263,012
1,108,085
4,154,927
13.81%
21.05%
16,423,995
4,127,301
19,078,245
5,235,386
99260/a
99.48%
General Services
Parks & Recreation
14,316,572
10.280.739
3,237,475
2 089 521
11,079,097
8,191,218
22.61%
20 32%
10,993,901
8,023,862
14,231,376
99.400/a
Total Public Properties
59 62.124
11.698.252
47.$63.812
19.64%
47370.109
10 113 38
59.068361
98370/a
99.17%
Real Estate & Econ. Dev.
1,169,079
151,156
1,017,923
12,93%
918,414
1,069,570
91.49%
Asset Management
Planning & Zoning
%1,678
3.706.510
167,688
793,990
17.44%
789,241
956,929
99.51%
Total Planning & Dev.
4.837167
563,570
882.414
2.142-940
3.954.853
20 8201
18.24%
2,054-013
3.761.668
2 617 583
96.71%
4.644.082
%.01%
Total Expenditures
330.073913
80.173344
249-900—%9
24.29%
249."0—'469
330,0M913 913
10000%
Cash Flow
0
63576.737
(63576 7371
(63576.737)
0
IV
03- 069
City of Miami - General Fund Pro Rata Budget Report
As of December 31, 2001 and Year to Date
Fire -Rescue 442,243 5,515,149 (1,172,906) 12,049,005 13,171,089 (1,122,084)
Police 7,718,568 9,983,274 (2,264,706) 21,417,748 21,471,146 (53,398)
Building 423.908 497.425 (73,517) 1,176.275 1 059251 117,024
Total Public Safety 12A84,719 15.995.848 (3511 129) 34,643M9 35,701,486 (1058.457)
Public Works
Monthly
Current Month
Under(Over)
Pro -Rata Year
Year to Date
Under(Over) Year
Department
Budaet
Exmiditures
Monthlv,Budget
to Date Budget
Expenditures
to Date Bud¢et
Office of the Mayor
57,865
56,077
1,788
160,565
168,899
(8,334)
Board of Commissioners
83,169
113,485
(30,316)
230,780
247,334
(16,554)
City Clerk
99,573
127,884
(28,311)
276,298
283,028
(6,730)
Law
375,986
440,575
(64,589)
1,043,300
915,304
127,9%
Civil Service
26,470
32,046
(5476)
73,449
65,402
8,047
City Manager
131,384
164,097
(32,713)
364,568
332,470
32,098
Finance
432,801
5039441
(70,640)
1,200,952
1,049,100
151,852
Human Resources
247,847
241,310
6,537
687,733
543,444
144,289
Management & Budget
150,979
157,877
(6,898)
418,941
323,432
95,509
Information Technology
724,998
672,806
52,192
2,011,750
1,367,799
643,951
Internal Audit
63,557
61,308
2,249
176,360
120,809
55,551
Risk Management
4,138,710
3,762,143
376,567
11,484,236
11,087,050
397,186
Hearing Boards
1,789
7,500
(5,711)
4,963
17,833
(12,870)
Professional Compliance
41,785
26,843
14,942
115,946
63,355
52,591
Labor Relations
53,112
62,857
(9,745)
147,378
128,826
18,552
Community Information
41,679
50,526
(8,847)
115,651
104,967
109684
Purchasing
96,149
116,424
(20,275)
266,797
257,912
8,885
Retirement Systems
957,598
47,052
910,546
2,6579176
8,364,421
(5,707,245)
Special Programs
3.298.612
4593.430
(1,294,918)
9,153-104
6 449 807
2-703,297
Total General Gov.
11.024.062
11.237. 1
(213 Rto)
34".949
31.891 192
(1301243)
Fire -Rescue 442,243 5,515,149 (1,172,906) 12,049,005 13,171,089 (1,122,084)
Police 7,718,568 9,983,274 (2,264,706) 21,417,748 21,471,146 (53,398)
Building 423.908 497.425 (73,517) 1,176.275 1 059251 117,024
Total Public Safety 12A84,719 15.995.848 (3511 129) 34,643M9 35,701,486 (1058.457)
Public Works
927,402
1,792,634
(865,232)
2,573,388
2,608,921
(35,533)
Solid Waste
1,700,825
1,071,188
629,637
4,719,509
2,654,250
2,065,259
Conf., Conven. & Marinas
465,709
515,776
(50,067)
1,292,265
1,108,085
184,180
General Services
1,266,833
1,457,502
(190,669)
3,515,251
3,237,475
277,776
Parks & Recreation
909.713
994,648
(94,935)
2,524,304
2,099,521
434 783
Total Public Properties
5,270.483
5.831748
(561.265)
14,624,717
11698.252
2.926.465
Real Estate & Econ. Dev.
103,448
72,991
30,457
287,052
151,156
135,8%
Asset Management
85,096
72,227
12,869
236,128
167,688
68,440
Planning & Zoning
_ 239.491
257.666
(18.175)
664,549
563,570
100,979
Total Planning & Dev.
428.036
402.884
25.152
1,187.729
887,414
305315
Total Expenditures
29,207300
33468.161
(4260.861)
81045A24
80173344
PLOW
The following pages provide the year-end outlook and financial commentary on expenditures and
collections through the end of December.
03- 069
MONTHLY FINANCIAL REPORT
For the Month of December Fiscal Year 2002
YEAR-END OUTLOOX
COMMENTARY
For this reporting period, revenues and expenses are projected as budgeted; therefore an
explanation of the projected variance is not included in this report. The change in the
current budget from the adopted budget is due to the rollover of the prior fiscal year's
encumbrances in the General Fund and due to grants anticipated in the adopted budget
but not yet approved by Commission in the Special Revenue Funds.
03- 069
HIGHLIGHTS
For the Month of November - Fiscal Year 2002
The General Fund received revenues of $31.9 million for the month of November and
expenditures for the month totaled $22.1 million. The $9.8 million positive difference
between revenues and expenditures reflects the beginning of property tax collections for the
fiscal year. This positive cash flow is normal for the City and is enough to offset to net cash
outflow for the month of October. It is to early in the year for year-end projections to be
meaningful so revenues and expenditures are projected at budget. As additional data is
available these year-end projections will be made.
Parking Surcharge Program
The chart on the below provides the status of parking surcharge collections to date for the
service period ending in September 2001 collected in October 2001. For this period the City
collected $786,074 in surcharge and has received $13.5 million for the last twelve months,
without any remittances by Miami -Dade County. On July 11, 2001, the Third District Court
of Appeals ruled that the parking surcharge statute was unconstitutional. The City has
appealed the ruling to the Florida Supreme Court and plans to continue collections while
appealing. Any collections subsequent to the opinion of the Appeals Court will not be
booked as revenues but held in escrow pending the outcome of the appeal. Collections for
the period July 11 to date are $4,258,957. The legislature has approved a bill which has been
signed by the Governor that amends the parking surcharge statute and eliminates the
constitutional problem that the court found. This bill became law on November 30, 2001.
We will continue to hold in escrow all collections for the period July 11 through November
30 but collections made after that date will be booked as revenues.
PARKING SURCHARGE RECEIPTS
November collection of October
$ 875,527
October collection of September
786,074
September collection of August
896,412
August collection of July
857,705
July collection of June
972,941
June collection of May
1,011,856
May collection of April
1,060,060
April collection of March
1,349,200
March collection of February
1,173,821
February collection of January
1,074,561
January collection of December
1,145,607
December collection of November
1.101.510
Last twelve months $12,305.274
03- 069
Personnel Update
I. Summary of Hires and Separations (Detailed reports are available upon request)
11/1/01-11/30/01 10/1/01-11/30/01
Hires 18 57
Separations 13 26
II. Positions by Classification
Category
Total
AFSCME
1084
Managerial /Confidential
77
Unclassified
260
Elected, Board, Commission
19
Casual/ Events
635
Fraternal Order of Police
1,083
International Association of Firefighters
589
CIGU
186
Tom
4,064
Assistant City Attorneys
24
Executive
69
Executive — Fire
13
Executive- Police
20
Appointed (City Attorney, City Clerk and Asst. City Clerk,
City Manager)
5
Total
4 064
III. Sworn Versus. Non Sworn Employees (a/o October 31 2001)
Category
Total
Percent
Sworn — Fire
605
14.8%
Sworn—Police
1,103
27.1%
Subtotal
1,705
41.9%
Other
2,359
58.1%
Tom
4,064
100.0%
ii
03- 069
City Overtime Report- (16.67% of the Year Lapsed)
General Fund
Department October NovemberTotal
Budget
%Budget
Department
October November
Total
Budget
% Budget
City Clerk
-
-
-
235
0.00%
Finance
1,234
2,290
3,524
12,628
27.91%
Human Resources
Building & Zoning
-
- -
-
000%
Fire
20,484
28,109
48,593
593,629
8.19%
Police
612,445
792,512
1,404,957
5,444,457
25.81%
Solid Waste
-0
642.667 844374
1,487,041
6 156 549
pp,/a
Public Facilities
4,797
13,405
18,202
83,500
21.80%
G. S. A.
-
-
0.00%
Public Works
2,700
4,058
6,758
-
100.00%
General Fund
Department October NovemberTotal
Budget
%Budget
Department
October
November
Total
Budget
% Budget
Management & Budget
28
66
94
-
100.000/0
Info. Technology
I70
1,271
1,441
10,000
14.41%
Building & Zoning
-
1,536
1,536
10,000
15.36%
Parks & Recreation
809
1,127
1,936
2,100
92.19%
Non -Departmental
-
_
233
-
0.000/0
Total
642.667 844374
1,487,041
6 156 549
24.15%
Special Revenue
Department October NovemberTotal
Budget
%Budget
Department
October
November
Total
Budget
%Budget
City Manager
705
1,421
2,126
40,000
5.32%
Fire
517
-
517
434,708
0.12%
Police
20,829
42,191
63,020
854,253
7.38%
Solid Waste
27,730
29,103
56,833
426,000
1334%
Community Development
150
83
233
-
100.000/0
Parks & Recreation
-
-
-
0.00%
Total
76,684
92,348
169,032
2,013,368
8 40%
Other Funds
Department October NovemberTotal
Budget
%Budget
G. S. A. - -
- 60,000
0.000/0
Police 202 292
494 800,000
0.06%
FEMA - -
- 170
0.00%
Total 202 292
494 860,170
0.06%
Overtime use in the general fund is at 24.15% of the total general fund overtime budget,
approximately 7.5% above the anticipated monthly expenditure amount of 16.67%. By far,
the Police Department's overtime budget dominates (88.4%) the use of overtime. The Police
overtime use for the period is almost 9.1% above the monthly allocation of such
expenditures.
iii 03-- 069
A summary of the General Fund revenues and expenditures is presented below:
City of Miami — General Find
As of November 30, 2001
Description
653,935
Rev/Exp
Unrealized Re /
Percent
Dec -Sept
Year End
Year End Est.
Board of Commissioners
Budeet
Year to nate
U
Wim1/SDerit
Proiection
124,805,696
Proiection
143,459,928
% of Budget
100.28%
Taxes
143,063,435
18,654,232
124,409,203
13.04ok
Licenses & Permits
8,078,850
6,342,831
1,736,019
7851%
1,747,321
8,090,152
100.14%
Intergovernmental
31,700,416
3,797,913
21,902,503
11.980/0
26,339,144
30,137,057
95.07%
Charges for Service
70,318,827
10,758,626
59,560,201
15.300/a
59,500,207
70,258,833
99.91%
Fines & Forfeits
3,845,000
667,129
3,177,871
17.35%
3,277,872
3,945,001
102.60'/0
Miscellaneous Revenue
15,428,905
3,680,784
11,748,121
23.86%
12,250,447
15,931,231
103.26%
Non -Revenues
Internal Service Funds
13,398,000
35.191.695
831,979
I2,5669021
6.21%
13,191,021
14,023,000
104.66%
Total Revenue
321.025.128
2,762,610
32 429 085
7,85%
32A29,085
—35,191,695
100,000/0
47.49 4104
273-529,024
14AO%
273.540 793
321.03&897
10000%
Office of the Mayor
653,935
112,822
541,113
17.25%
541,113
653,935
100.000/0
Board of Commissioners
939,900
133,849
806,051
14.24%
806,051
939,900
100.000/0
City Clerk
Law
1,075,280
1559144
920,136
14,43%
920,136
1,075,280
100.000/0
Civil Service
4,249,050
299,136
474,729
33,356
3,774,321
265,780
11.17%
3,736,321
4,211,050
99.11%
City Manager
1,484,779
168,373
1,316,406
11,15%
11.34%
265,780
1,3089121
299,136
1,476,494
100.000/0
99.44%
Finance
Human Resources
4,891,120
2,800,934
545,659
302,134
4,345,461
2,498,800
11.16%
10.79%
4,234,361
4,780,020
97.73%
Management & Budget
1,706,222
165,555
1,540,667
9.70%
2,496,255
1,444,691
2,798,389
1,610,246
99.91%
94.37%
Information Technology
7,927,670
694,993
7,232,677
8.77%
7,063,093
7,758,086
97.860/a
Internal Audit
Risk Management
718,262
46,771,878
59,501
7,324,907
6589761
39,446,971
8.28%
15.66%
5979950
657,451
9153%
Hearing Boards
12,714
10,333
2,381
81.27%
39,409,730
9,881
46,734,637
20,214
99.92%
158.99%
Professional Compliance
472,213
36,512
435,701
7.73%
420,331
456,843
96.75%
Labor Relations
Community Information
600,278
471,014
65,979
54,441
534,249
416,573
10.990/0
529,908
595,887
99.28%
Purchasing
1,088,584
141,488
945,096
11.560le
13.020/a
413,139
942,128
467,580
1,083,616
99.27%
99.73%
Retirement Systems
Special Programs
10,821,888
28 834.443
8,317,369
2,504,519
76.86%
2,504,521
10,821,890
100.000/0
1,856,377
26 978 066
6440/a
28,370,185
30,226,562
104,83%
Total General Government
115.817.250
20.653521
95163 729
17.83%
96.013 695
116,667,216
100,73%
Fire -Rescue
Police
49,067,748
7,655,940
41,411,808
15.600/a
41,316,014
48,971,954
99.800/9
Building
87,228,120
4.790.619
11,487,872
75,740,248
13.17%
75,664,765
87,152,637
99.91%
Total Public Safety
141.086.487
561.826
19.705.638
4,228,793
121380.849
11 73oi
13.97%
4,208,159
121.188.938
4,769,985
140.894.576
99 570
99.86%
Public Works
Solid Waste
10,452,643
19,221,158
816,287
1,583,062
9,636,356
17,638,096
7.81%
9,575,446
10,391,733
99.42%
Conf., Convert. & Marinas
5,065,012
592,309
4,472,703
8.24%
11.690/6
17,506,227
4,449,018
19,089,289
5,041,327
99.31%
99.53%
General Services
Parks & Recreation
14,316,572
180.739
1,779,973
12,536,599
12.43%
12,402,689
14,182,662
99.06%
Total Public Properties
59,336,124
1,094,873
5.866.504
9 185
53,469,620
10-65%
9.89%
9,033,862
52—%7.242
10 128 735
98,52%
5M3,746
9915%
Real Estate & Econ. Dev.
Asset Management
1,169,079
909,678
78,165
1,090,914
6.690/9
1,0219788
1,099,953
94,09%
Planning & Zoning
2.706.510
95,461
305.904
814,217
2,400,606
10.49%
809,468
904,929
99.48%
Total Planning & rev.
4.785.267
479530
4305.737
11 30%
10.02%
2,330,573
4.161.829
2 636 477
4.641359
97,41%
%.99%
Total Expenditures
321.025.128
46.705.193
274319 935
1455%
274331704
321 036.897
10000%
Cash Flow
0
790.911
(790.911)
(7".9111
0
iv 03- 069
City of Miami - General Fund Pro Rata Budget Report
As ofNovember 30, 2001 and Year to Date
Monthly Current Month Under(Over) Pro -Rata Year Year to Date Under(Over) Year
Office of the Mayor
51950
82,549
(31,199)
102,700
112,822
(10,122)
Board of Commissioners
73,806
68,732
5,074
147,611
133,849
13,762
City Clerk
84,436
87,047
(2,611)
168,873
155,144
13,729
Law ,333,657
Civil Service
23,490
272,687
19,497
60,970
3,993
667,313
46,979
474,729
192,584
City Manager
116,592
96,197
20,395
233,185
33,356
168,373
13,623
64,812
Finance
384,075
314,495
69,580
768,150
545,659
222,491
Human Resources
219,943
135,391
84,552
439,887
302,134
137,753
Management & Budget
133,981
%,404
37,577
267,962
165,555
102,407
Information Technology
622,520
452,627
169,893
1,245,041
694,993
550,048
Internal Audit
56,402
36,333
20,069
112,803
59,501
53,302
Risk Management
3,672,762
3,005,716
667,046
7,345,523
7,324,907
20,616
Hearing Boards
998
3,025
(2,029)
1,997
10,333
(8,336)
Professional Compliance
37,081
17,926
19,155
74,161
36,512
37,649
Labor Relations
47,133
38,632
8,501
94,266
65,979
28,287
Community Information
36,986
32,269
4,717
73,973
54,441
19,532
Purchasing
85,324
82,334
2,990
170,648
141,488
29,160
Retirement Systems
849,789
30,703
819,086
1,659,578
8,317,369
)
(2-672,072
Special Programs
2.264.225
1.655 359
608,866
4,528-449
1,956,377
Total General Gov.
9&94.550
6527,923
2-MU27
20,653,521
(2.464.122)
Fire -Rescue
3,843,045
5,071,590
(1,218,545)
7,706,090
7,655,940
50,150
Police
6,849,588
6,759,943
89,645
13,699,176
11,487,872
2,211,304
Building
376.183
326,558
49-625
752,367
561,826
190,541
Total Public Safety
11,078.816
12.158.091
(1079,275)
=157,633
19,705,638
2A51.995
Public Works
820,794
773,708
47,086
1,641,588
816,287
825,301
Solid Waste
1,509,341
681,964
827,377
3,018,683
1,583,062
1,435,621
Conf., Conven. & Marinas
397,730
328,167
69,563
795,460
592,309
203,151
General Services
1,124,209
1,092,453
31,756
2,248,418
1,779,973
468,445
Parks & Recreation
807.295
632.505
174,790
U614-590 S
1,094,873
519 717
Total Public Properties
4,659369
3508.797
1.150572
9318,738
5,866-%4
3.452.234
Real Estate & Econ. Dev.
91,802 53,349
38,453 183,604 78,165 105,439
Asset Management
71,432 47,081
24,351 142,865 95,461 47,404
Planning & Zoning
212.529 184,264
28,265 425-057 305-904 119,153
Total Planning & Dev.
375.763 284.6%
91,069 751526 479.530 271996
Total Expenditures
25.208.498 22.479.505
2.728993 50,41L9% 46.705193 3.711,803
The following pages provide the year-end outlook and financial commentary on expenditures and
collections through the end of November.
03- 069
LF
MONTHLY FINANCIAL REPORT
or the Month of November Fiscal Year 2002
YEAR-END OUTLOOK
COMMENTARY
For this reporting period, revenues and expenses are projected as budgeted; therefore an
explanation of the projected variance is not included in this report. The change in the
current budget from the adopted budget is due to the rollover of the prior fiscal year's
encumbrances in the General Fund and due to grants anticipated in the adopted budget
but not yet approved by Commission in the Special Revenue Funds.
03- 069
HIGHLIGHTS
For the Month of October Fiscal Year 2002 1
The General Fund received revenues of $15.6 million for the month of October and
expenditures for the month totaled $24.6 million. The $9.0 million negative difference
between revenues and expenditures reflects the beginning of the fiscal year with recurring
expenditures exceeding revenues prior to the property tax revenues being received in
December. This negative cash flow is normal for the City and is the reason for the cash flow
reserve included in our fund equity. It is to early in the year for year-end projections to be
meaningful so revenues and expenditures are projected at budget. As additional data is
available these year end projections will be made.
Parking Surcharge Program
The chart on the below provides the status of parking surcharge collections to date for the
service period ending in September 2001 collected in October 2001. For this period the City
collected $786,074 in surcharge and has received $13.5 million for the last twelve months,
without any remittances by Miami -Dade County. On July 11, 2001, the Third District Court
of Appeals ruled that the parking surcharge statute was unconstitutional. The City has
appealed the ruling to the Florida Supreme Court and plans to continue collections while
appealing. Any collections subsequent to the opinion of the Appeals Court will not be
booked as revenues but held in escrow pending the outcome of the appeal. Collections for
the period July 11 to date are $3,383,30. The legislature has approved a bill which has been
signed by the Governor that amends the parking surcharge statute and eliminates the
constitutional problem that the court found. This bill became law on November 30, 2001.
We will continue to hold in escrow all collections for the period July 11 through November
30 but collections made after that date will be booked as revenues.
PARKING SURCHARGE RECEIPTS
October collection of September
September collection of August
August collection of July
July collection of June
June collection of May
May collection of April
April collection of March
March collection of February
February collection of January
January collection of December
December collection of November
November collection of October
Last twelve months
$ 786,074
896,412
857,705
972,941
1,011,856
1,060,060
1,349,200
1,173,821
1,074,561
1,145,607
1,101,510
1,686,661
$13,116,408
X33-- 069
Personnel Update
I. Summary of Hires and Separations (Detailed reports are available upon request)
10/1/01-10/31/01 10/1/01-10/31/01
.Hires 39 39
Separations 13 13
H. Positions by Classification
Category
Total
AFSCME
1084
Managerial /Confidential
77
Unclassified
260
Elected, Board, Commission
19
Casual/ Events
635
Fraternal Order of Police
1,083
International Association of Firefighters
589
CIGU
186
Total
4,064
Assistant City Attorneys
24
Executive
69
Executive — Fire
13
Executive- Police
20
Appointed (City Attorney, City Clerk and Asst. City Clerk,
City Manager)
5
Total
4,064
III. Sworn Versus. Non Sworn Employees (a/o October 31 2001)
Category
Total
Percent
Sworn — Fire
605
14.8%
Sworn — Police
1,103
27.1%
Subtotal
1,705
41.9%
Other
2,359
58.1%
Total
4,064
100.0%
ii
03-- 069
City Overtime Report- (8,33% of the Year Lapsedl
General Fund
Department
October
Total
Budget
% Budget
City Clerk
-
-
235
0.00%
Finance
1,234
1,234
12,628
9.77%
Human Resources
-
-
0.00%
Fire
20,484
20,484
593,629
3.45%
Police
612,445
612,445
5,444,457
11.25%
Solid Waste
-
-0.00%
Public Facilities
4,797
4,797
83,500
5.74%
G. S. A.
-0.00%
Public Works
2,700
2,700
-
100.00%
General Fund
Department
October
Total
Budget
% Budget
Management & Budget
28
28
-
100.00%
Info. Technology
170
170
10,000
1.70%
Building & Zoning
-
-
10,000
0.00%
Parks & Recreation
809
809
2,100
38.52%
N_ on-Det)mUnental
-
-642.667
0.00%
Total
642,667
6,156,549
10.44%
Special Revenue
Department
October
Total
Budget
% Budget
City Manager
705
705
40,000
1.76%
Fire
517
517
434,708
0.12%
Police
20,829
20,829
854,253
2.44%
Solid Waste
27,730
27,730
426,000
6.51%
Community Development
150
150
-
100.000/0
Parks & Recreation
-
-
0.000/0
Total
76.684
76,694
2,013,368
3 81%
Other Funds
Department
October
Total
Budget
%Budget
G. S. A.
-
-
60,000
0.00%
Police
202
202
800,000
0.03%
FEMA
-
-
170
0.000/0
Total
202
202
860,170
0.02%
Overtime use in the general fund is at 10.44% of the total general fund overtime budget,
approximately 2.0% above the anticipated monthly
expenditure amount of 8.33%. By far,
the Police Department's overtime budget dominates (88.4%) the use of overtime. The Police
overtime use for the period is almost 3% above the monthly allocation of
such expenditures.
A summary of the General Fund revenues and expenditures is presented below:
iii
03- 06b
City of Miami - General Fund
As of October 31, 2001
Description
Budget
Rev/Exp
Unrealized RevJ
Percent
Nov -Sept
Year End
Year End Est
Taxes
143,063,435
Year to nate
1,863,168
inexpax w,ei Rud
141,200,268
130%
Proiection
EMiection
% of Budget
141,200,268
143,063,435
100.000/0
Licenses & Permits
8,078,850
6,134,906
1,943,944
75.94%
1,943,944
8,078,850
100.000/0
Intergovernmental
31,700,416
1,971,101
29,729,315
6.22%
29,729,315
31,700,416
100.000/0
Charges for Service
70,318,827
3,023,584
67,295,243
4.300/9
67,295,243
70,318,827
100.000/0
Fines & Forfeits
3,845,000
370,950
3,474,050
9.65%
3,474,050
3,845,000
100.000/0
Miscellaneous Revenue
15,428,905
1,770,507
13,658,398
11.480/a
13,658,398
15,428,905
100.000/0
Non -Revenues
13,398,000
417,401
12,980,599
3.12%
12,980,599
I3,398,000
100.000/0
Internal Service Funds
35.191.695
52.527
35,139,168
15%
35,139,168
35.191-695
100.000/0
Total Revenue
321.025.128
15.604.143
305-420.M
4.86%
305,42k985
321,025,128
100.00%
Office of the Mayor
653,935
30,273
623,662
4.63%
623,662
653,935
100.000/0
Board of Commissioners
939,900
65,117
874,783
6.93%
874,783
939,900
100.00%
City Clerk
Law
1,075,280
68,097
1,007,183
6.33%
1,007,183
1,075,280
100.00%
Civil Service
4,249,050
299,136
202,042
13,859
4,047,008
285,277
4.75%
4.63%
4,047,008
4,249,050
100.00%
City Manager
1,484,779
72,176
1,412,603
4.860/9
285,277
1,412,603
299,136
1,484,779
100.00%
100.000/0
Finance
Human Resources
4,891,120
2,800,934
231,164
166,743
4,659,956
2,634,191
4.73%
5.95%
4,659,956
4,891,120
100.000/0
Management & Budget
1,706,222
69,151
1,637,071
4.05%
2,634,191
1,637,071
2,800,934
1,706,222
100.00%
100.000/0
Information Technology
7,927,670
242,336
7,695,334
3.06%
7,685,334
7,927,670
100.000/0
Total General Government
115,917,250
14.125.568
City of Miami - General Fund
0.70%
12.20%
28,633A2528,834,443
101.691.682
115.817,250
100,000/.
100.00%
Total Planning & Dev.
4.785,267
As of October 31, 2001
2,594,870
4J90,431
4.49%
407%
2,584,870
4590.431
2 706 5 10
Department
Budget
Rev/Exp
Unrealized RevJ
Percent
Nov -Sept
Year End
Year End Est.
Internal Audit
718,262
Year to Date
23,168
Unexpended Bud
695,094
Realized/Spent
3.23%
Projection
695,094
Projection
718,262
% of Budget
100.00%
Risk Management
46,771,878
4,319,191
42,452,687
9.23%
42,452,687
46,771,878
100.009/0
Hearing Boards
Professional Compliance
12,714
472,213
7,308
18,586
5,406
453,627
57.48%
3.940/a
5,406
12,714
100.000/0
Labor Relations
600,278
27,347
572,881
4.560/a
453,627
572,881
472,213
600,278
100.000/0
100.000/0
Community Information
471,014
22,172
448,842
4.71%
448,842
471,014
100.000/0
Purchasing
Retirement Systems
1,088,584
10,821,888
59,154
8,286,666
1,027,430
2,535,222
5.44%
76.57%
1,027,430
1,088,584
100.000/0
Special Programs
28.834.443
201.018
28,633-425
2.12%
2,535,222
10,821,888
100.000/0
Total General Government
115,917,250
14.125.568
101.691.682
0.70%
12.20%
28,633A2528,834,443
101.691.682
115.817,250
100,000/.
100.00%
Fire -Rescue
Police
49,067,748
2,584,350
46,483,398
527%
46,483,398
49,067,748
100.000/0
Building
87,228,120
4,790,619
4,727,929
235 268
82,500,191
5.42%
82,500,191
87,228,120
100.000/0
Total Public Safety
141.086.487
7.547547
4,555,351
13353&940
4 91%
5.35%
4-555,351
133538 940
4 790 619
141,006,497
100,000/0
10000%
Public Works
Solid Waste
10,452,643
19,2219158
428,579
901,098
10,024,064
18,3209060
4.10%
10,024,064
10,452,643
94.53%
Conf., Conven. & Marinas
5,065,012
264,142
4,800,870
4.69%
5.22%
18,320,060
49800,870
19,221,158
59065,0I2
98.03%
88.51%
General Services
Parks & Recreation
14,316,572
10.280.739
687,520
462,368
13,629,052
4.800/9
13,629,052
14,316,572
95.940/9
Total Public Properties
59,336.124
2.743.707
9,818,371
W592,417
4 50%
4.62%
9,818,371
56-"2A17
10 80 9
5"36,124 124
93,70%
95.34%
Real Estate & Econ. Dev.
1,169,079
24,816
1,144,263
2.12%
1,144,263
1,169,079
73.23%
Asset Management
Planning & Zoning
909,678
2.706510
48,380
121.640
861,298
532%
861,298
909,678
91.709/o
Total Planning & Dev.
4.785,267
194.836
2,594,870
4J90,431
4.49%
407%
2,584,870
4590.431
2 706 5 10
96.26%
4J85,267
34 ole
Total Expenditures
321.025.128
24.611.658
2%,413,470
7,67%
2%A13 470
321025.128
100.57%
Cash Flow
0
!9.0075151
9,007,515
9-007-515
0
1V
03- 069
City of Miami - General Fund Pro Rata Budget Report
As of October 31, 2001 and year to Date
Monthly CurrentMonth Under(over) Pro -Rata Year Year to Date Under(Over) Year
oSic a of the Mayor
51.350
30,273
21,077
51,950
30,273
21,077
Board of Commissioners
73,806
65,117
809
73,806
65,117
8,689
City clerk
84,436
68,097
16,939
84,436
68,097
16,339
Law.
333,657
202,042
131,615
333,657
202,042
131,615
Civil Service
23,490
13,859
9,631
23,490
13,859
9,631
City Manager
116,592
72,176
44,416
116,592
72,176
44,416
Finance
384,075
231,164
152,911
384,075
231,164
152,911
Human Resources
219,943
166,743
53,200
219,943
166,743
53,200
Management & Budget
133,981
69,151
64,830
133,981
69,151
64,830
Information Technology
622,520
242,336
380,184
622,520
242,336
380,184
Internal Audit
56,402
23,168
33,234
56,402
23,168
33,234
Risk Management
3,672,762
4,319,191
(646,429)
3,672,762
4,319,191
(646,429)
Hearing Boards
998
7,308
(6,310)
.998
7,308
(6,310)
Professional Compliance
37,081
18,586
18,495
37,081
18,586
18,495
Labor Relations
47,133
27,347
19,786
47,133
27,347
I9,786
Community information
36,986
22,172
14,814
36,986
22,172
14,814
Purchasing
85,324
59,154
26,170
85,324
59,154
26,170
Retirement Systems
849,789.
8,286,666
(7,436,877)
849,789
8,286,666
(7,436,877)
Special Programs
2264.225
201.018
2,063,207
2.264.225
201018
201,018
Total General Gov.
9.094550
14.125568
(5.031,0181
9.094.550
14125.568
(5.031018)
City of Miami - General Fund Pro Rata Budget Report
As of October 31, 2001 and Year to Date
Public Works
Monthly
Current Month
Under(Over) Pro -Rata Year Year to Date Under(Over) Year
Demartment
Budaa
ENDenditures
Monthly Budm to Date Budget to Date BaAvat
Fuc -Rescue
3,843,045
2,584,350
1,268,695 3,843,045 2,584,350 1,268,695
Police
6,849,588
4,727,929
2,121,659 6,849,588 4,727,929 2,I21,659
Building
376.183
235268
140.915 376.183 235-268 140,915
Total Public Safety
11.078.816
7547.547
3531.269 11.078.816 7547.547 3MI 269
Public Works
820,794
428,579
392,215
820,794
428,579
392,215
Solid Waste
1,509,341
901,098
608,243
1,509,341
901,098
608,243
ConE, Conven. & Marinas
397,730
264,142
133,588
397,730
264,142
133,588
General Services
1,124,209
687,520
436,689
1,124,209
687,520
436,689
Parks & Recreation
807.295
462,369
344.927
807295
462,368
344,927
Total Public Properties
4.659369
2.743.707
1915.662
4.659;69
2.743.707
1,915,662
Real Estate & Econ. Dev. 91,802 24,816 66,986 91,802 911802 66,986
Asset Management 71,432 48,380 23,052 71,432 48,380 23,052
Planning & Zoning --212,529 121.640 90.889 21= 121640 90,839
Total Planning & Dev. _ 375.763 194.836 180M7 375.763 194ffi6 18L927
Total Expenditures 252,08,49x 24.611. 8 596.840 25.20x.498 24.611658 996.840
The following pages provide the year-end outlook and financial.conunentary on expenditures and
collections through the end of October.
03- 069
r
MONTHLY FINANCIAL REPORT
For the Month of October Fiscal Year 2002
YEAR-END OUTLOOK
COMMENTARY
For this reporting period, revenues and expenses are projected as budgeted; therefore an
explanation of the projected variance is not included in this report. The change in the
current budget from the adopted budget is due to the rollover of the prior fiscal year's
encumbrances in the General Fund and due to grants anticipated in the adopted budget
but not yet approved by Commission in the Special Revenue Funds.
03- 069