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HomeMy WebLinkAboutR-97-0912J-97-913 12/17/97 RESOLUTION NO. 9 a 912 A RESOLUTION OF THE MIAMI CITY COMMISSION ACKNOWLEDGING THE TIME FRAME ESTABLISHED IN THE INTERGOVERNMENTAL COOPERATION AGREEMENT BETWEEN THE STATE OF FLORIDA, CITY OF MIAMI, AND THE FINANCIAL EMERGENCY OVERSIGHT BOARD FOR ACCEPTANCE OR REJECTION OF THE CITY COMMISSION APPROVED CITY OF MIAMI FIVE-YEAR PLAN. BE IT RESOLVED BY THE COMMISSION OF THE CITY OF MIAMI, FLORIDA: Section 1. The Miami City Commission hereby acknowledges the time frame established in the Intergovernmental Cooperation Agreement between the State of Florida, City of Miami, and the Financial Emergency Oversight Board for acceptance or rejection of the City Commission approved City of Miami Five -Year Plan. Section 2. This Resolution shall become ective immediately upon its adoption. PASSED AND ADOPTED this 1.8 t'h day of �1Q"'1997. (the continuation of December 9, 19CXAVIE- eet ng L. SUAREZ, MAYOR APPROVED AS TO FORM AND CORRECTNESS: v��z.sr�ui� W2095:CSK:AQJ CM COVMSSION. twc OF i DEC 9 997 Resolurion No. 9 .12 F / N A L 1 CITY OF MIAMI REVISED FIVE YEAR F I NANCIAL PLAN ' D E C E M B E R 1 8, 1 9 9 7 ' • • 1 1 1 97- 919 r � CITY OF MIAMI 7�ECO,F40 `O TABLE OF CONTENTS 1 CHAPTER 1 rEXECUTIVE SUMMARY1■■■■■■■■■■■■■■■■■■■■■.■■■■■■■■■■■■■■■......■................................. 1 CHAPTER II Management Direction........................................................................ 4 CoreInitiatives..................................................................................................................4 CHAPTER III MANAGEMENTAND PRODUCTIVITY IN .......................................................... 7 r Overview............................................................................................:.............................. 7 Strategic Management......................................................................................................7 FinancialManagement....................................................................................................15 Capital Assets Planning and Management......................................................................23 .Human Resources and Employee Benefits........................................:........................:...34 InformationTechnology.................................................................................................37 rImplementation Schedule - Management and Productivity Initiatives ...........................38 I. CHAPTER IV FINANCIALPLAN..................................................................................... 47 Five Year Plan Fiscal Years 1998 - 2002.......................................................................47 Assumptions Used For The Five Year Plan (FY1998 - 2002)..............:........................48 .Exhibit I. Revenues By Character And Expenditures By Major Object: Five Year Estimates.....................................................................................58 Exhibit H. Cash Flow Analysis For Fiscal Years 1998 And 1999..............................65 Exhibit III: Recurring Vs. Non -Recurring Analysis......................................................67 CHAPTER V CITYWORKFORCE................................................................................... 70 Overview. .70 Description of the Workforce ...............................................................................71 r Organizational Changes......................................................:...........................................75 Workforce Expenditures.................................................................................................78 FringeBenefits................................................................................................................79 TimeOff..........................................................................................................................80 ' Overtime.........................................................................................................................81 Summary of Current City Compensation Package.........................................................82 rMajor Initiatives..............................................................................................................85 • CITY OF M I A M I CHAPTER VI ECONOMICDEVELOPMENT........................................................................ 86 Overview.........................................................................................................................86 Attracting/Expanding Businesses...................................................................................86 Regulating Business Activities........................................................................................87 LandAnd Building Use.................................................................................................87 Major Economic Engines and Highlights of the Greater Miami Economy....................87 Government Entities Involved in Economic Development............................................89 Other Entities Involved in Economic Development......................................................92 TheChallenges................................................................................................................93 Conclusion.........................................................................................................:. .....93 MajorInitiatives..............................................................................................................94 CHAPTER VII CAPITAL PLANNING ................uu............................................................■ 95 Overview.........................................................................................................................95 LegalFramework............................................................................................................95 The Capital Improvements Plan and Capital Budget Process........................................96 Capital Improvements Plan .............................................................................................98 CapitalBudget................................................................................................................99 Linking the CIP and Capital Budget .................................................. Challenges for Capital Planning in the City's Current Fiscal Environment.................100 Guidelines for Capital Planning Process.......................................................................103 CHAPTER Vill DEBTMANAGEMENT.............................................................................. 104 Overview of Powers and Provisions........:....................................................................104 Description of Current Indebtedness ....................... :..................................................... 106 Typesof Debt ....................................... .......................................................................... 108 Outstanding General Obligation Debt..........................................................................109 Future Debt Issuance and Credit Market Considerations.............................................111 MajorInitiatives............................................................................................................112 CHAPTER IX CASH MANAGEMENT .....................................uu..................................... 113 Overview.......................................................................................................................113 Cash Management Operations ............................ ........................................................... 113 InvestmentProcess.........................................................................................:..............115 Investment Transaction Authority ...................................... :......................................... 116 Maturity and Liquidity Requirements...........................................................................116 Permitted/Prohibited Investments..................:..............................................................116 HistoricalPerspective..............................:............:.......................................................118 MajorInitiatives............................................................................................................119 11 M IAM 1 0 TABLE OF CONTENTS 2 0 C IT Y OF M I AM I APPENDICES Recommendations - Index ....................................... ..................................... A Recommendations - Timelines and Costing................................................B Recommendations - Depatrmental Comments.............................................0 5-Year Estimates: By Fund and Department ................................. ............... D ' 5-Year Estimates: Revenues by Fund, Character and Minor Object ............ E 5-Year Estimates: Revenues by Fund and Minor Object .............................. F I 1 1 1 1 1 MIAMI • TABLE OF CONTENT $ 3 CHAPTER EXECUTIVE SUMMARY F i O��ii iiaT�Q,OF FCO Fy0 E, EXECUTIVE SUMMARY �J The Intergovernmental Cooperation Agreement (ICA), dated December 23, 1996, by and among the Governor of the State of Florida, the Financial Emergency Oversight Board and the City of Miami requires that the Mayor of the City revise its Five Year Plan within 30 days of adopting an annual budget. The genesis of this Revised Five Year Plan was the City's enactment of the Fiscal Year 1998 Budget Ordinance. The Revised Five Year Plan is comprised of two basic parts: 1) a Financial Plan which deals with budgets, revenue and expense projections, and cash flows as defined in the ICA (Chapter III herein); and 2) an Operational Recovery Plan which addresses managerial, operational and other deficiencies which have been identified through a number of reviews of City operations by both private and public sector entities (Chapters II and IV through V herein). On the following pages, one will find all the data which the ICA requires as of October 28, 1997. This plan was originally adopted by the City Commission on October 28, 1997 and this, the Mayor's revision of the Plan, was adopted by the City Commission on Since the identification of the City's financial crisis, many tough decisions and sacrifices have been made to keep the City fiscally sound. As a result of these actions, the City has completed FY 1997 with a surplus of approximately $13 Million which has been programmed into FY 1998 operations. In order to ensure the long term health of the City, a five year forecasting convention has been adopted whereby budgets and cash flow statements are prepared anticipating future City operations. This regimen enables the City to plan for the ever -changing fiscal environment. The City's fiscal crisis was severe, and while funding was a major concern, it was only part of the problem. Organizational, managerial, and other inefficiencies plagued and continue to affect the City and its operations. These inefficiencies did not occur overnight, but were a direct result of how the City conducted the business of municipal government over a number of years. This condition is not in any way, shape, or form a comment on the quality of the City's workforce effort overall. On the contrary, the citizens of Miami have a dedicated work force working on their behalf. In fact, the City's workforce has and continues to contribute greatly to the City's financial recovery. L1 1 To address the operational concerns facing the City, the City Commission unanimously endorsed the creation of a Blue Ribbon Task Force on City Administration to get the advice of the business community on how to make the City's government more responsive to our r community's need. The Blue Ribbon Task Force is co-chaired by Mr. Ira Clark, President & CEO of Jackson Memorial Hospital, Mr. Edward T. Foote, President of the University of Miami, Dr. Modesto A. Maidique, President of Florida International University, and Mr. Stephen L. Owens, President, Swire Properties, Inc. The Blue Ribbon Task Force has been reviewing the City operations since April 1997 and while their final report has not been released as of the date of the original draft of this report, all of their findings and recommendations have been incorporated in this amended Plan. In addition to the staff and research support provided by the universities involved, the Task Force had over 45 volunteer experts studying the City's business practices in five broad areas: Strategic Management, Financial Management, Capital Assets Planning and Management, Human Resources and Employee Benefits, and Technology. Chapter II deals with the initiatives developed by the Blue Ribbon Task Force and is organized along the lines of these reviews. In reviewing the Task Force's preliminary recommendations, several themes become evident. The City needs to figure out where it wants to go as a City, direct its resources in that direction in a coordinated and synergistic fashion, and then, to measure its progress over time towards the destination(s) as defined. The City also needs to upkeep and manage its assets better. As examples, employees need more training and property holdings need more maintenance. In other words, the City needs to define what business it .is in and then pay attention to its business. If there is a silver lining in the cloud of the City's operational and fiscal problems, it is this: the Mayor, the City Commission, City Administration, and the entire employee workforce is committed to making the City of Miami government a viable, efficient, and productive entity. With the continued assistance of the private ' sector and the State's ' Oversight Board, we will eventually achieve this end. Finally, the City reaffirms the Guiding Principles listed on the next page as the operational frame work under which it will strive to conduct the business of government. MIAMI • EXECUTIVE SUMMARY 2 K___ - CHAPTER 1 1 1 GUIDING PRINCIPLES • The City shall make every attempt to incorporate regional solutions for regional problems such as unemployment and welfare reform. • Tax exempt properties should be encouraged to pay their share of City services. • Business enterprises of the City should be reflected as Enterprise Fund operations, only if it is the intent of the City to have all costs (operational, debt service, and depreciation) funded through user charges. • Adequate cash reserves, for r contingencies, working capital and other business needs, should be established and maintained. • The City should not undertake any I r service if the private sector can do it better. • If the City undertakes a service, it should be prepared to do it efficiently. • City employees should have the resources to do their jobs professionally and efficiently. • The best qualified job applicant should always be selected. • Integrity and honesty is expected from all employees. However, the organizational structure of the City government should provide for appropriate internal controls over its business operations. • The City belongs to its citizenry — in all business matters, their benefit is the primary concern. • The residents of the City deserve the highest possible level .of service consistent with financial stability. • The City shall not undertake any services or procure any asset or service without the funding being predetermined (i.e. no unfunded mandates): • Standards of operating performance shall be no less than what is expected of the private sector. • The assets of the City must be maintained in a business -like fashion. • The return on assets, such as land holdings, should be maximized for the benefit of the public. I MIAMI • EXECUTIVE SUMMARY 3 CHAPTER 11 MANAGEMENT DIRECTION CO.OQ`O - / • MANAGEMENT DIRECTION r INITIAL DIRECTION ■ The Mayor and the Administration have established those initiatives that they believe will set the stage for the direction of the City into the future. These initiatives are basic to the ongoing improvement of the City as a functional operating entity for the community. These issues, which are addressed in the 613 recommendations in the various reports, are the core initiatives to establish the direction for the City into the future. r CORE INITIATIVES The core initiatives to provide the initial policy direction for the City number twelve. The list is not all inclusive but is intended to speed the process of recovery in the City. Below are these initiatives and an explanation of the initiative. rImplement Strategic Planning - The Mayor, City Commission and the Administration need to establish long range goals for the City. Due to the nature of the fiscal emergency now in place, a "crisis management" style is the current norm for the City. In order to flourish and prosper, a more long term direction need to be exacted. For the initial plan, a consultant will need to be employed to facilitate this effort. Establish Benchmarking and Performance Measures - When the Strategic Plan is in place, the effort to benchmark the current level of service must be performed to provide a basis on which to measure. The performance measurers will provide a objective standard onto which movement towards compliance with the Strategic Plan can be measured. 1 r Miami - Management Direction 4 Undertake a Needs Assessment for Technology - The City has moved rapidly into technology without a policy direction on the ultimate goal. As technology can both be extremely expensive but also produce immense savings to the City, policy direction must be established in this area. Prior to the establishment of a policy, the needs of the various Departments for computers, radio and communications (both data and voice) must be documented. The Information Technology staff along with a consultant need to undertake this effort. Fill Executive Positions The. City has a number of executive management positions that must be filled in order to provide the leadership for the Administration. Some of these positions, such as two Assistant City Managers, Internal Auditor and Finance Director, require specific skills and a recruitment effort needs to begin. Establish a Capital Assets Management Policy - The City needs to better manage its capital assets. These include its lands, buildings, equipment and fleet. The City has not provided the necessary funds for proper maintenance and replacement of these assets in the past. Additionally, the policy must. address the criteria to retain or sell various assets. The responsibility for the maintenance of the various assets needs to also be addressed in the policy. Link the Operating and Capital Budgets - The City has not linked the operating effects of capital initiatives into the operating budget. This allows for the construction or purchase of Capital Assets with the provision of the necessary funds in the operating budget to operate and maintain the asset. Integrating these two budgets will insure that the coordination exists to properly operate and maintain the City's assets. Adopt Best Practices - The City needs to survey local governments and the private sector nationwide to find those practices which best serve the needs of the citizens and customers. Once these practices are found, the City needs to establish a policy to implement these practices. This ongoing effort will continue .indefinitely. Miami - Management Direction 5 1 0 0 r C 1 AIM, i Create Mid -Management Core - The City must hire ' additional and train existing mid -management for proper management and succession planning within the Administration. Over half of the existing senior management personnel in the City will be eligible for retirement within two years. This makes it imperative to create a cadre of managers to continue the progress of the City. Convene Charter Review Committee - The Charter of the City of Miami is filled with outdated and obsolete sections which need to be amended or removed. To properly review this basic operating document of the City, a Committee containing members of the Law Department, the Mayor, the City Commission, the Administration and the public needs to be convened and a proposal placed on the ballot. Establish Policy and Goals for Labor Negotiations - The four labor contracts of the various city employee bargaining units are subject to negotiation in the next twelve months. The Administration needs policy direction from the Mayor and City Commission on the policy and goals for these negotiations. Since personnel costs comprise the largest cost of the City, the implications of these negotiations cannot be minimized. Reconstitute the Audit Committee - The Audit Committee needs to take a much more active role in the audit process of the City, both internal and external. This Committee should serve as the contact point for the external accountants and the City. They should meet with the auditors on a regular basis to oversee the process and to provide and receive input on the financial review of the City. Establish the Fire/Rescue Fee - The fire/rescue fee is the centerpiece of the balanced budget process of the City. This fee is vitally necessary to provide the ongoing revenue stream to operate the City into the next century. The ordinances and hearings need to begin as soon as possible so that this revenue can be received this fiscal year. 1 Miami - Management Direction 6 CHAPTER III MANAGEMENT & PRODUCTIVITY ISSUES t °1CHAPTER III ...''°0. MANAGEMENT AND yO�CO.F1.Pti0 P R O D U CT IVITY I N ITIAT IVES I OVERVIEW With the development and implementation of the 1997 Financial Recovery Plan, the City of Miami took the first steps to reversing its descent into financial chaos. The City Commission adopted the necessary policy and budgetary actions to avert a financial crisis. ' These actions were under the review of the State's Financial Oversight Board. However, there is recognition by all parties that the City will need to better regulate its management systems to sustain a long-term financial recovery and regain fiscal health. Through the combined participation of the City's executive management, the City staff and more than fifty volunteers from the business and academic communities, the Blue. Ribbon Task Force on City Administration drafted preliminary findings and recommendations which targeted five major functional areas for improvement in the City: t• Strategic Management; • Financial Management; • Capital Assets Planning and Management; • Human Resources and Employee Benefits; and • Technology The final recommendations from the Blue Ribbon Task Force are incorporated in a series of management and productivity initiatives based on their findings and recommendations. The following sections provide additional detail on the Task Force's initiatives and the expected benefits from implementing those initiatives. References are also made to the Stierheim report dated November 15, 1996 and the technical assistance reports summarized in the City's Five Year Plan dated April 15, 1997 and the Management ' Letter from the City's auditors on the September 30, 1996 financial statements. Each of the five sections in this chapter is subdivided into major areas of concern within ' the functional area. First, we will describe the circumstances that provoked concern, then present initiatives to address the concern. After each initiative, we follow with the benefit that implementing the initiative will bring. MIAMI • MANAGEMENT AND PRODUCTIVITY INITIATIVES 7 C H A P T E R 111 STRATEGIC MANAGEMENT 1. Reorganization According to the Blue Ribbon Task Force, the City organizational structure inherited by the current City Manager lacked a "clarity of responsibility" that confused both employees and constituents. Indeed, the Table of Organization included six assistant city.managers in addition to the Police and Fire chiefs who served as assistant city managers. In effect, the City supported a very "top heavy" administrative organization. To address that situation the City Manager reorganized the operating departments and administration under two assistant city managers, one for. finance and administration and the other for operations. The benefit of this structure was to streamline the reporting functions to the City Manager. Under the previous organizational structure, department directors, in some instances, functioned as Assistant City Managers. The result was a proliferation of Assistant City Managers and a lack of accountability for those departments with directors that also served as Assistant City Managers. Under the current initiative the City Manager has a tighter chain of command and the departments are grouped according to functional relationships. Certain key positions remain to be filled, including the Assistant City Manager for Operations and Director of Internal Audit. This reorganization is an initial step. Over the long-term, the City will need to continue reorganizing its functions and responsibilities to achieve greater efficiencies and efficacy. Failure to achieve greater efficiency and effectiveness in delivering services to constituents will place the City at competitive disadvantage in attracting private business activity and stimulating economic development. In short, Miami will be doomed to continue as one of the poorest cities in the nation. 1. Initiative: Expedite the completion of the City Manager's reorganization by filling key personnel positions. Benefit: This reorganization improves the responsiveness and accountability of the organization. Timeline: This initiative will be complete by July, 1998. Cost: The Cost associated with this initiative is included in the Plan's budget for each fiscal year. I 2. Initiative: Establish a task force to continue the reorganization of City services and implement its recommendations. ' Benefit: Improves the accountability and productivity of the City organization. 8 MIAMI • MANAGEMENT AND PRODUCTIVITY I N ITIATIVES ' Timeline: This will be complete by October, 1998. Cost: The cost of this initiative is included in the Plan Budget. 'Revise 3. Initiative: the budget preparation and tracking process to reflect the organizational changes resulting from the task force recommendations. Benefit: Helps to track and modify operations for the most efficient allocation of resources. Timeline: This is a process which will be continuous throughout the Plan. Cost: This review process has no direct cost and is contingent on future organizational changes. 11. Incorporate Benchmarking and Performance Measurement Practices "Comparing local performance statistics with selected benchmarks is a valuable step in evaluating municipal operations. Benchmarking entails the analysis of performance gaps between one's own organization and the best in class performers, the identification of process differences that account for the gap, and the adaptation of key processes for implementation in one's own organization in an effort to close the gap." (David N. Ammons) The success of any plan can only be measured by established standards. Understanding how to establish meaningful benchmarks and performance measures is critical to evaluating fairly the progress of any strategic or operational plan. Without standards no accurate measurement of success can be made. Initiative: Provide training to key personnel (classified and unclassified) in all departments to develop and implement benchmarks and performance measures. ' Benefit: Provides a measuring stick by which to gauge City progress. Timeline: This will be completed this fiscal year and incorporated into the Fiscal 1999 Budget. Cost: The cost for this training is included in the $300,000 for training incorporated in the Plan. 0 t MIAMI • MANAGEMENT AND PRODUCTIVITY INITIATIVES C H A P T E R 111 111. (deed to Fill Middle Management Positions Both the Stierheim report and the Blue Ribbon Task Force noted that there is a significant dearth of middle managers in the City's work force. The consequences are that senior managers must spend their time and resources managing daily routine operations. Inadequate effort is devoted to long-term planning and achieving long-range goals and objectives. Initiative: Identify and fill critical middle management positions. Benefit: Improves the effectiveness and efficiency of the organization. Timeline: The positions anticipated to be filled in the $1,000,000 allocated in the Fiscal 1998 Budget will be filled by July, 1998. Cost: The costs are included in the 1998 budget incorporated in the Plan. IV. Reforming Practices and Procedures . Many of the policies and procedures in the City Charter and other key documents are not based on good municipal business practices. The inclusion of detailed procedures in either ordinances or in Charter amendments limits the flexibility in accommodating changing circumstances. For example, the Technical Assistance Report noted several instances where modern procurement practices ran counter to the provisions of the City Charter. In other instances, such as the review and approval of contracts, acceptance of grants, and implementation of new programs, procedures handicap the City's ability to maximize the return on its assets. Initiative: Establish a task force to review, revamp and promulgate policies and procedures based on "best practices". The output is to be twofold: (1) a policy and procedure manual for the City, and (2) establishment of a process to periodically update the manual as conditions change. Benefit: Provides consistent and rational basis for making and documenting decisions. Timeline: This initiative will begin immediately and the process will be ongoing throughout the duration of the Plan. Cost: There is no direct cost to this initiative, only staff time. 10 1 MIAMI o MANAGEMENT AND PRODUCTIVITY INITIATIVES 1 1 1 1 r 1 1 L C� 1 .1 I 0 C H A P T E R 111 B. Initiative: The City Manager will direct the preparation of a comprehensive recommendation of proposed Charter amendments. The proposed amendments should focus on those areas that have been identified as impediments to instituting "best" business and management practices. The recommendation will be prepared and submitted to the City Attorney for review and comment. Benefit: Provides systematic approach for "modernizing" of the Charter. Timeline: These recommendations will be completed by April, 1998. Cost: There is no direct cost to this initiative, only staff time. V. Economic Development Until recently, the City did not approach economic redevelopment in a coordinated manner. The City Manager's move to combine the Office of Asset Management into the Department of Community Planning was an initial effort to centralize economic redevelopment in the City's organizational structure. Initiative: The City Manager will direct the development of a specific organizational plan consistent with reorganization efforts to consolidate staff and coordinate the City's economic redevelopment activities. Benefit: Increases the probability that economic redevelopment and the concomitant financial benefits to the City will be achieved. Timeline: This process will begin approximately in April, 1998 and take six months. Cost: There is no direct cost associated with this initiative. V1. Strategic Planning Structure and Process Of necessity, the City has recently focused it efforts on short-term planning and crisis management. The Blue Ribbon Task Force, in its preliminary report noted that: [The City's crisis management] style is reinforced by the lack of concrete action plans and performance measures that are linked to City operations. Clear responsibility for specific steps to enact strategies is lacking. In successful cities, once strategy and action plans have been approved, a process is established for implementation. 11 1 MIAMI o MANAGEMENT AND P R O D U C T IV IT Y IN IT I AT IV E S C H A P T E R 111 Given the foregoing characterization, the need for developing the structure and process of long range strategic planning is clear.. Without such a structure and process, the ability of the City to forge a more fiscally prudent course for the long-term is severely diminished. The importance of the process should be reflected in the organizational structure. Initiative: Strategic planning will be incorporated in the City's organizational structure and will have a direct reporting relationship to the City's chief executive. The process will integrate a public/private sector committee of senior management to guide and oversee the strategic planning process. Benefit: Improve the efficiency and effectiveness of the City's planning process with emphasis on long-term goals. Timeline: This process .will begin, after training, by July, 1998 and continue throughout the duration of this Plan. Cost: No direct cost. .. V11. Accelerate Completion of the First Strategic Plan Because the City has no recent experience with comprehensive strategic planning, there is significant benefit in aggressively pursuing the development of an initial long-term strategic plan. The benefits are.derived as much from demonstrating to the community and the State the ability to execute such an initiative as well as by immediately improving the efficiency of the organization and instilling in City staff a vision of where the City is headed. 1. Initiative: Hire a facilitator to coordinate action on the City's initial strategic plan. Benefit: Centralize coordination of strategic plan and provide evidence that strategic plan is a City priority. Timeline: This process will begin upon the employment of the facilitator and will be complete by the end of this fiscal year. Cost: This cost is included in the training funds allocated in the 1998 Budget. 2. Initiative: Produce progress reports on the initial strategic plan for the City of Miami and complete the plan. 12 M I AM 1 • MANAGEMENT AND P R 0 D U C T IV IT Y IN IT I AT IV E S 1 n L 1 1 1 u C H A P T E R III Benefit: Improve efficiency and instill confidence in employees and constituents. Timeline: The timeline for this initiative is the same as above. Cost: No additional cost. Vill. Linkage of Strategic Planning to Operating and Capital Budgets Strategic planning has no value if it is not coordinated with the development of operational and capital budgets. For the goals and objectives of strategic planning to be achieved, the City's resources must be allocated according to priorities that support those goals and objectives. If, for example, the strategic plan for the City entails attracting high tech businesses to create higher paying jobs and increase the commercial tax base, then the City's development approval process and associated fees, its economic development incentives, as well as its delivery of services must support that objective. Such support comes from budgeting the appropriate levels of operating and capital funds to ensure adequate City services, as well as a fair and efficient development approval process. Consequently linkages between operational and capital budgeting must be institutionalized. Initiative: Prepare and coordinate the budget preparation process with the strategic planning process by requiring managers to demonstrate how budget submissions are consistent with strategic plans and how they integrate capital and operational budgets. Benefit: Improves efficiency by integrating the framework established by the strategic plan with implementation of specific initiatives as directed by the operational and capital budgets. Timeline: The incorporation of the strategic planning process will happen in the Fiscal 1999 Budget. Cost: No direct cost associated with this initiative. IX. Consolidate Economic Development Efforts The City of Miami is vitally dependent on its property tax base to support its operational and capital budgets. Recognized as the fourth poorest major city in the United States, increasing the City's tax base is a viable and appropriate strategy to improve the City's economic condition. Developing an effective strategy to increase the tax base and, ultimately, the economic well being of the community, should employ critical joint ventures of public and private investment. The City and the Downtown Development 13 MIAMI • MANAGEMENT AND P R 0 D U C T IV IT Y IN IT I AT IV E S Authority need to better coordinate with private development groups such as the Beacon Council and the Greater Miami Chamber of Commerce. 1. Initiative: Organize a public/private partnership to develop a strategic plan for economic development in Greater Miami. Benefit: Encourage more efficient use of available resources. Timeline: This will be effective by the end of this fiscal year and continue for the remainder of the Plan. Cost: No direct cost. 2. Initiative: Coordinate within a single agency or a single reporting structure for the City's economic development efforts. Benefit:' Streamline economic development efforts and optimize use of resources. Timeline: This will be completed by July, 1998. Cost: No direct cost. 3. Initiative: Focus economic development efforts on retaining and expanding local businesses. Benefit: Optimize use of resources. Timeline: This effort has begun and will continue throughout the Plan. Cost: No direct cost. 4. Initiative: Develop public/private partnership programs which emphasize workforce development. Benefit: Streamline economic development efforts and optimize use of resources. Timeline: This effort is underway and will continue throughout the Plan. Cost: No direct cost. 14 MIAMI • MANAGEMENT AND PRODUCTIVITY INITIATIVES 11 1 1 1 1 C H A P T E R 111 FINANCIAL MANAGEMENT The efficiency and effectiveness of the City's Finance Department has been the subject of substantial in-depth reviews including the Stierheim Report, the Interim Management Letter from KPMG Peat Marwick,("KPMG"), and the KPMG Management Letter presented to the Oversight Board on August 27, 1997. The latter report is the most timely and serves as the basis for a series of initiatives to be implemented by the Finance Department. 1. Level of Expertise Within the Finance Department The City's Finance Department lacks qualified personnel in critical accounting functions. As a result, the 1996 audit was delayed because the analysis and reconciliation of general ledger accounts was conducted only at year-end during the Department's final audit. This situation results in the inefficient utilization of scarce resources and inaccuracies in the accounting records. Additional staffing requirements have been identified and approved by the City Manager. Initiative: All specifically identified accounting positions will be announced and filled. Benefit: Improves the efficiency and effectiveness of the Finance Department. Timeline: These positions will be filled by July, 1998. Cost: The personnel costs are included in the 1998 Fiscal Budget. 11. Employee Training The City does not have a formal training program to keep the accounting staff abreast of current developments in governmental accounting. Initiative: The City, in conjunction with the Blue Ribbon Task Force, Florida International University ("FIU"), the Finance Department and the Human Resources Department, will prepare a comprehensive training program for the Finance Department. Benefit: Improves the efficiency and effectiveness of the Finance Department. Timeline: This training has begun and will be complete by July, 1998. 15 1 MIAMI • MANAGEMENT AND P R 0 D U C T I V I T Y I N I T I A T I V E S C H A P T E R fll Cost: This cost is included in the Management Recovery dollars in 1998. Ill. Reconciliation of Fixed Asset Records The City does not have an effective system to properly maintain complete and detailed records to support, its general fixed assets. Periodic inventories are not taken. Initiative: The City will implement a new Fixed Assets SCI module. General inventory procedures will be developed and implemented. Benefit: Improves and maintains control over fixed assets. Timeline: This will be accomplished by July, 1998. Cost: No direct cost. IV. Improve Controls Over Purchase of Goods and Services - The Auditors noted routine violation of procurement policies. The City Manager notified staff that they may be held financially responsible for purchases made outside the City's procurement policies. Initiative: In conjunction -with the City Attorney, and if legally allowable, Finance will prepare an amendment to the procurement ordinance to indemnify the City from unauthorized purchases or requisitions by City employees. Benefit: Improves controls over purchases of goods and services. Timeline: To be completed by April, 1998. Cost: No direct cost. V. Centralize Grants Management Procedures Historically the grants administration .process in the City has been decentralized. This approach has resulted in inefficient monitoring for grant compliance, which could create financial exposure for the City. In addition, decentralization is not always consistent with the maximization or leverage of available grant revenues. Initiative: The City will centralize grants administration as a part of the continuing reorganization of the City. 16 MIAMI • MANAGEMENT AND P R 0 D U C T IV IT Y IN IT I AT IV E S 1 Benefit: Improves efficiency of grants administration. Timeline: This has been accomplished. Cost: No direct cost. V1. Accounting and Operations Procedures Manual The City, heretofore has not maintained an updated accounting operations and procedures manual. A properly maintained manual improves standardization, delineates responsibilities, and ensures application of accounting policies. Initiative: With assistance from external auditors, the Finance Department will complete an accounting operations and procedures manual and provide on-line access through the SCI System. Benefit: Improves effectiveness and efficiency of accounting operations. Timeline: This is an ongoing effort which will begin in January, 1998 and continue indefinitely. Cost: No direct cost. V11. Debt Management Currently, there is not an established Debt Management Policy (DMP) in effect for the City. The Blue Ribbon Task Force document contains a DMP which will be presented to the City Commission for adoption. Below are several key policies from the document that be highlighted: should • The City will not issue debt obligations or use debt proceeds to finance current operations. • The City will utilize debt obligations only for capital improvement projects which cannot be funded from current revenue sources or in such cases wherein it is more equitable to the users of the projects to finance the project over its useful life. • The City will issue debt obligations for refinancing existing debt or other obligations, only if financially advantageous or necessary to release existing covenants under bond documents. • The City will measure the impact of debt service requirements of outstanding and proposed debt obligations on single year, five, ten, and twenty year periods. This analysis will consider debt service, maturities and payment patterns as well, as the City's commitment to a Pay -As -You -Go budgetary capital allocation. 17 MIAMI ® MANAGEMENT AND P R 0 D U C T IV IT Y IN IT I AT IV E S C H A P T E R 111 1. Initiative: Submit a comprehensive Debt Management Policy for adoption by the City Commission. Benefit: Improve financial integrity. Timeline: This initiative will be done in the first quarter of 1998. Cost: No direct cost. 2. Initiative: The City should increase its Non -Ad Valorem Revenue . over Maximum Annual .Aggregate Debt Service ratio of liquidity to 10 times. (See Debt Management Chapter for details.) Benefit: Improve financial integrity. Timeline: The City will work toward this goal and maintain it throughout the Plan. Cost: No direct cost. 3. Initiative: The City should look for. escrow restructuring opportunities to potentially enhance its cash position Benefit: Improve financial integrity. Timeline: This is a continuous process. Cost: This initiative has no net cost. V111. Cash Management 1. Initiative: Develop a system for tracking funds in pooled cash. Benefit: Improve financial 4ntegrity. Timeline: This will be complete by July, 1998. Cost: No direct cost. 2. Initiative: Modify the existing monthly, budget -to -actual report (BE 600) in order to improve its usefulness as a managerial report. 18 MIAMI • MANAGEMENT AND P R 0 D U C T IV IT Y IN IT 1 AT IV E S 1 E F 1 L 1 I CHAPTERI III Benefit: Improve financial integrity. Timeline: This will be completed by January, 1998. Cost: No direct cost. 3. Initiative: Establish an Investment Procedures and Internal Controls manual. Benefit: Improve financial integrity. Timeline: This will be completed this fiscal year. Cost: No direct cost. 4. Initiative: Investigate purchasing in-house software to perform portfolio management statistical calculations. Benefit: Improve financial integrity. Timeline: This will be done by April, 1998. Cost: No direct cost. IX. Internal Audit Until the present, the City has minimized the role of internal auditor. Once properly staffed, trained, and directed, the internal audit section can provide significant value by reviewing operational efficiency and compliance with established policies and procedures. The activities of the internal auditor should be guided by an annual audit plan approved by City management. The audit plan may be revised throughout the year to adapt to changing circumstances, but those changes should be ratified by a formal approval process to ensure that the internal auditor fulfills his or her mission. At present, the internal auditor reports to the City Manager, who ensures appropriate access to review City operations. The Director of Internal Audit is one of the key positions that must be filled in order to adequately staff the organization. Once this position is filled, the priority is to evaluate internal audit staff capabilities and expertise and address them within fiscal and organizational constraints. 1. Initiative: Complete staffing of Internal Audit Department. Benefit: Improves organizational efficiency. Timeline: This will be completed by July, 1998. Cost: Personnel costs included in Management Recovery dollars. 19 MIAMI • MANAGEMENTAND PRODUCTIVITY INITIATIVES CHAPTER I1I 2. Initiative: Prepare and approve an annual audit plan. Benefit: Improves organizational accountability. .Cost: No direct cost. 3. Initiative: Reconstitute existing Audit Committee and strengthen its mission to assist the City Manager with internal and external audits. Appoint only qualified audit, accounting, financial, or managerial professionals to the Committee. Benefit: Improves organizational accountability. Timeline: This initiative will be complete by July, 1998. X. Procurement On February 24, 1997, the procurement assessment team lead by Edward Tolliver, presented a report to the Oversight Board on the City's procurement function. The report contained a number of recommendations which are summarized in the following sections. A. Increase Bid Limits The Charter currently specifies that all purchases greater than $4,500 are subject to bid. No provisions for adjustment are provided, except for amendment of the Charter. This level of approval is extremely low when compared to other jurisdictions. Raising the limit to $10,000 or $15,000 would reduce the number of bids from one third to , one half of current levels and only exempt two percent (2%) of the annual City purchases from the competitive bid requirements. Additionally, procurement matters are more appropriately considered in a policy or procedural document rather than in a government charter. Initiative: Prepare and submit to the Charter Review Commission a proposed Charter amendment to remove specific procurement requirements and substitute a provision to allow bid requirements to be established by ordinance. The amendment will be prepared and submitted in the comprehensive Charter amendment package referenced earlier. Benefit: Improves organizational efficiency Timeline: Charter package to be complete by April, 1998. Cost: No direct cost. 20 r MIAMI • MANAGEMENT A N D PRODUCTIVITY INITIATIVES C H A P T E R III B. Streamline Procedures for Smaller Purchases Almost ninety percent (90%) of the purchase orders issued by the City are under $4,500. This amount represents about eight percent of the total dollar volume spent. The administrative burden could be reduced by using alternative means for small dollar purchases such as delegating certain small dollar purchases to departments, using blanket purchase orders, or using State or County contracts. Initiative: Develop a purchasing procedures manual which incorporates the Procurement Assessment Team recommendations for streamlining small dollar purchases. Benefit: Improves organizational efficiency. Timeline: Scheduled to be complete by July, 1998. Cost: No direct cost. C. Training for Purchasing Professionals As is true in many other departments, the Purchasing Department has not implemented training for the professional level personnel. Because procurement is such a vital function to the Citywide organization it is imperative that procurement personnel stay abreast of current practices. Initiative: In conjunction with the Human Resources Department, the Purchasing Department will develop a skills training program using resources provided by local universities and professional purchasing associations. Benefit: Improves organizational efficiency. Timeline: Training to begin in January, 1998 and be completed by October, 1998. Cost: Training included in Management Recovery dollars. D. Increased Use of Technology The City has recently procured automated purchasing software ("APS") which can be integrated with the SCI System. Automating the purchasing functions will reduce costs . and increase efficiency, provided personnel are sufficiently trained in the software's applications. Adequate training on the new technology is requisite to obtain the benefits of automation. Initiative: Utilizing vendor -provided training, the entire Purchasing Department will be trained to utilize the APS module. 21 MIAMI • MANAGEMENT AND PRODUCTIVITY INITIATIVES C H A P T E R III Benefit: Improves organizational efficiency. Timeline: Scheduled to be -complete by September 30, 1998. Cost: No direct cost. X1. Monitoring Inter -fund Transfers The 1996 Stierheim report revealed that large inter -fund transfers had effectively taken place, enabling the City to use Capital Projects Funds to cover short-term operating expenses. If the City continues to use a pooled cash system, it must be vigilant in monitoring the allocation of funds and actual expenditures, to flag such an issue in the future. Initiative: The City must have a well -regulated system in place to monitor fund balances, allocations, and track expenditure levels that might trigger inter -fund transfers. Benefit: Improves fiscal integrity. Timeline: This has begun and implementation will be completed by October, 1998. Cost: No direct cost. 22 MIAMI a MANAGEMENT A,N D PRODUCTIVITY INITIATIVES t CAPITAL ASSETS PLANNING AND MANAGEMENT 1. Redesign Capital Improvements Planning As discussed in greater detail in the chapter on Capital Planning, the City's current Capital Planning procedure does not have a firm set of guidelines to (1) select which projects should be funded and how those projects fit into the City's long-term planning process; (2) coordinate resources among those projects that are funded; and (3) sufficiently monitor the funds allocated to Capital Projects to ensure that those funds will not be subject ' to inter -fund transfers. Initiative: The City must substantially redesign its Capital Improvements Planning process. In redesigning the City's Capital Improvements Plan, the City should address or incorporate each of the following issues: • All capital projects and acquisitions, regardless of funding source, should be controlled and managed through the CIP process. • Funds dedicated for Capital Improvements Projects should be swept out of departmental budgets into capital projects funds to be sure that there. are no entangling concerns with those moneys. • The CIP should be integrated with the annual Operating Budget and the City's ' Strategic Planning process. • The City should issue debt for major capital projects, matching the terms of the financing with the asset's life. • The City should consider developing an adequate internal source of funding out of its annual operating budget to replace needed infrastructure and capital equipment. • Revenues derived from the sale and lease of surplus City real properties should be dedicated to the City's Capital Improvements Plan or to generating other recurring revenue. Inflation factors for all projects in the CIP should be considered each year and appropriate adjustments made to all project estimates. • The CIP section of the Office of Budg g Y et and Management Analysis should provide the greatest possible accountability in its management of the CIP. 23 MIAMI • MANAGEMENT AND P R 0 D U C T IV IT Y IN IT I AT IV E S • CIP practices and procedures need to be documented in a manual to allow for P the replacement of key personnel without loss of knowledge for the City. ' • The City must consider its staffing needs in the CIP program then fill or create selected positions that would enable it to operate more efficiently and with greatest financial diligence. • FEMA practices and procedures should be documented into a procedures manual to allow for similar replacement of key personnel without undue financial exposure for the City. • CIP data reporting requirements should be created such that information can be shared with SCI and other data bases. A. Selection of Capital Planning Projects The selection of which projects should be funded and how those projects fit into the City's long-term planning process are key to wisely using the City's limited resources. 1. 'Initiative: The Budget Office should do a comprehensive review of projects in the existing CIP to determine, given its current set of priorities, which projects to keep and how those projects will be funded. Benefit: Better prioritization of limited City resources. Timeline: This is begin in January, 1998. a six month project to Cost: No direct cost. 2. Initiative: In its CIP, the City should maximize the use of current City facilities and should, where feasible, give higher priority to maintaining present ' facilities over new construction. Benefit: Better prioritization of limited City resources. Timeline: To be completed during the first quarter of 1998. Cost: No direct cost. 3. Initiative: City Departments should identify the operating implications of all capital projects and priority should be given to those which will result in a reduction of operating costs or enhance revenues. Benefit: Better prioritization of limited City resources. 24 M I A M I • MANAGEMENT AND P R O D U C T I V I T Y I N I T I A T I V E S I 1 1 1 1 1 1 1 1 1 K�Jm C H A P T E R 111 Timeline: This initiative will begin toward the end of this fiscal year and continue throughout the Plan. Cost: No direct cost. 4. Initiative: The City should maximize utilization of all federal and state revenue sources for capital improvements. Benefit: Better prioritization of limited City resources to those projects that could not be funded otherwise. Timeline: This process is continuous over the Plan life. Cost: No direct cost. 5. Initiative: The City needs to redevelop a quantitatively -based system for prioritizing projects among the CIP and realistically assess which of those top priority projects can be funded. Benefit: Better prioritization of limited City resources. Timeline: This initiative will be complete by the end if the fiscal year. Cost: No direct cost. B. Coordination of Resources Among Capital Projects Initiative: The City must establish a single controlling staff Department or person who will be responsible for the physical coordination of resources among approved Capital Improvements Projects and with other on- going City operations. Benefit: Better prioritization of limited City resources and fewer duplications of effort. Timeline: This will be completed by January, 1998. Cost: No direct cost. M MIAMI • MANAGEMENT AND P R 0 D U C T IV IT Y IN IT I AT IV E S C H A P T E R 111 C. Monitor Funding of Capital Projects Initiative: The Budget Office must maintain a system that regularly monitors funds allocated to Capital Projects to ensure that those funds will not be subject to inter -fund transfers. Benefit: The City will have greater warning about possible inter -fund transfers and have more time to prevent them from taking place. Timeline: This will be completed by July, 1998. Cost: No direct cost. 11. Acquisition and Disposition of Property The findings of the Blue Ribbon Task Force and the South Florida Regional Planning Council were that the City had been neglecting its property assets. Of the some 640 to 700 parcels of property that the City owns, a few perform vital functions, but a thorough examination of the rest should be done to be sure they are being effectively utilized. Many of these parcels of property are vacant lots, small pieces of unbuildable land, and run-down rental properties so their utilization will be minimal. The Stierheim report adds that some parcels of City -owned property are quite valuable if the City were to negotiate with private developers. For example, one large piece of City property along the waterfront will become the site of the new Miami Arena. Other pieces could be bundled together and either leased or sold to developers for a better price than they would generate individually. Once the City knows the full extent of its property and the condition of that property, it can formulate a set of policies for the acquisition and disposition of property. Such policies should consider: • the location and condition of the property; • the City's long-range plans for the asset (if none, then develop and incorporate into larger neighborhood or other planning goals); :• pertinent legal agreements (such as leases, rental agreements, etc.); • an examination of tenants' past payment histories; • other possible options for site use (especially for vacant sites); 26 r MIAMI • MANAGEMENT AND PRODUCTIVITY I NIT I A T I V E S • other possible options for sale, lease, or rental (including comparison of current arrangement with market prices); • the site's current revenue stream production for the City vs. possible future revenue streams (including tax benefits if in private hands) • what the relative value would be of packaging groups of properties together to provide higher returns for the City in a sale, lease, or rental; • how much of possible future benefit the City should require purchasers to return to p tY q the City in the terms of a sale, lease, or rental (city-wide guidelines should be developed here); • what investment the City could make in its properties to increase the revenue that they return to the City (this should require a rigorous cost/benefit analysis to determine whether investing is a good choice); • the significance of a property to a neighborhood or community group, especially if the property is being used by a group to provide shelter or other services not readily available nearby; The South Florida Regional Planning Council report from September 1997 was specific in its suggestions for how the City's property planning system should work. Many of the steps it suggested are incorporated in the initiatives below, amended to incorporate the City's long-term Strategic Plan: A. Property Plan ' The City did not have a comprehensive list of all the property that it owns. In addition, the City does not know what condition much of its property is currently in or whether it is always being compensated for the use of its property. h property is established maintenance of roe that Once the condition of the City's p op rty property rty the City considers valuable should be consolidated under a single department. The Blue Ribbon Task Force suggested that this department be the General Service Administration. Some of the City's major assets are undercharging for their fees for use and services that they provide. They should, to the extent possible and desirable, raise prices to mitigate their draw on the City's General Fund. This could be effected perhaps by raising fees to the ' level at which these agencies are responsible for their own operations, preventive maintenance, and major improvement projects. 1. Initiative: Amend the comprehensive list of all the property that the City owns by documenting the current condition of the property and what special arrangements (such as with a rental tenant) that exist for the property. 27 MIAMI • MANAGEMENT AND ' P R O D U C T IV IT Y IN IT I AT IV E S C H A P T E R Benefit: The City will start to get a handle on its physical assets and have the basic information compiled to make policy decisions about its property. Timeline: This will be completed by July, 1998. Cost: No direct cost. 2. Initiative: The comprehensive list of City property should be updated on a semi- annual or quarterly basis. - Benefit: Updating the list on a regular basis would give the City an opportunity to regularly review its properties and become familiar with their condition over time. Timeline: This will begin in April, 1998 and continue throughout the Plan. Cost: No direct cost. 3. Initiative: Develop comprehensive plan for the long-term use of all City assets concurrent with the preparation of the amended full property list. If an asset does not have a part in the City's long-term goals, consider transfer of ownership or dramatic change in usage. Benefit: With a long-range plan, the City is less likely to dispose of valuable, but underutilized assets. It may also realize that some investments are needed for property to realize its full value and be able to plan to make appropriate investments over time. Timeline: This will begin in April, 1998 and continue throughout the Plan. Cost: No direct cost. 4. Initiative: The City should consolidate maintenance of all important properties under a single department for greater coordination and operational efficiencies. Benefit: The City will realize savings from the above -mentioned coordination and operational efficiencies. Timeline; . This will be completed in the second quarter 1998. Cost: No direct cost. 28 r MIAMI • MANAGEMENT AND P R O D U C T I V I T Y I N I T I A T I V E S 5. Initiative: Raise the user fees of major City assets to make them self-sufficient and financially responsible for their own capital improvement projects if feasible. If not feasible, the City should consider divestiture of the asset. Benefit: These changes will reduce pressure on the City's General Fund and free revenues for other projects. Timeline: This will begin in April, 1998 and continue throughout the Plan. Cost: No direct cost. IB. Leases Like other municipalities, City leases are subject to environmental laws. Currently, the coordination of environmental policy is at best mixed. The City will continue to seek methods to strengthen ongoing compliance and mitigate any potential environmental liabilities. 1. Initiative: To the maximum extent possible, attempt to shift the burden of compliance to those who lease property from the City in accordance with the direct use and benefits enjoyed by the lessors. Benefit: This shifts costs away from the City and towards other sources. Timeline: This has begun and will continue throughout the Plan. Cost: No direct cost. ' 2. Initiative: Coordinate compliance with environmental laws through single individual or department. Benefit: The City will then no longer have to simply react to environmental hazards and lawsuits as they develop, but can take preventive steps and diffuse hazardous situations before they threaten human or animal life. Timeline: This will be complete by the end of the fiscal year. Cost: No direct cost. 3. Initiative: If the City does not have sufficient expertise on hand to research and comply with environmental regulations, it should outsource this function to qualified professionals. 29 MIAMI • MANAGEMENT AND PRODUCTIVITY INITIATIVES C H A P T E R I11 Benefits: Demands on unequipped City staff will be reduced, the City will have the required function performed properly and with. the minimum of time commitment, and savings will accrue in the form of reduced legal and clean-up fees. The City also has a recourse to collect money from a third party if the required function is not performed adequately. Timeline: This will be complete by the end of the fiscal year. Cost: Cost will be included in the property budget. The City currently has no review procedure for leases and rental agreements to be sure it has negotiated terms that are most beneficial and has definite termination dates. It also has no standard leasing or rental agreement terms that it uses as the basis of agreements. Further, the City does not regularly share information on its leases and rental agreements among departments. Some sharing of information is necessary to collect from tenants in arrears and/or begin eviction proceedings as necessary. 4. Initiative: Develop procedure to regularly review leases and rental agreements to be sure that the City -has negotiated market rates and that the agreements have definite renewal and termination dates. If the City does not have `experienced staff to address this need, the City should outsource this function. Benefit: The City should expect an increase in its revenues from leases and rental agreements once current agreements are renewed and/or terminated in favor of new agreements. Timeline: This will begin by April, 1998 and continue throughout the Plan. Cost: No direct cost. 5. Initiative: Such experienced staff or outside professionals that take over the function of lease and rental agreement review should codify a set of regular terms and conditions to be used as the basis of the City's future lease and rental agreements. Benefit: Having such standardized language will enable the City to re -negotiate its leases and rental agreements with both an eye towards maximizing its own terms and minimizing the amount of work involved in developing each new agreement. Timeline: This will begin in April, 1998 and continue through fiscal 1999. 30 M I A M! • MANAGEMENT AND P R 0 D U C T I V I T Y 1 N I T I A T I V E S fl I 1 C H A P T E R I11 Cost: No direct cost. 6. Initiative: The City should share information on its leases and rental agreements among departments such as Legal, Community Planning and Development, and other pertinent divisions. This information will enable these Departments to coordinate lease and rental renewals, collect back payments, and/or begin eviction proceedings. Benefit: Citizens will appreciate being able to deal with the City government as a single, coordinated unit. The City's revenues will increase as better lease terms are negotiated, more back payments are collected, and scofflaw tenants are promptly evicted in favor of more responsible renters or leases. Timeline: This is a continuous process which will continue throughout the Plan. . Cost: No direct cost. C. Key Property Disposition Some properties may need significant City investment before sale in order to maximize return to the City from the sale. As noted in the section about formulating a policy on the use of City property, any such investment should be carefully weighed against expected return and against other uses for the property. When the City does decide to dispose of property, it needs to better market the property. Better marketing of property could increase the number of bids that the City receives and ' push up selling prices. Initiative: The City should market its property through a greater variety of methods including a regular broker (even if such a function is in- house), and its government cable access channel. Benefit: Better marketing of City property will increase public awareness of its availability, increase the number of bids that the City receives, and increase City revenues through higher selling prices. Timeline: This has begun and will be done continuously. Cost: No direct cost. D. Foreclosure The City should foreclose on property only after considering its potential for other uses. 1 31 MIAMI • MANAGEMENT AND P R 0 D U C T IV IT Y IN IT I AT IV E S C NAPTER. 111 Initiative: Consider the economic and social value of property to the City before initiating costly foreclosure procedures. If the City has no use for the property and it is uneconomic for the City to resell or if the property has a social value as it currently exist, the City should continue to explore other options to improve the property under its current owner. Benefit: This new policy will reduce the number of properties that the City forecloses on and does not develop. Such properties may contribute to neighborhood blight. Timeline: This has begun and will be done continuously. Cost: No direct cost. E. Charter Revisions Under the current Charter, the City must follow a formal bid process for leasing contracts and property sales, and receive at least three bids or call a public referendum. Such a public referendum may take a year or more to be held. Whether or not the City receives three bids for a lease or sale, all such agreements must go before the City Commission for approval. For specialized property, the City may not be able to solicit a minimum of three bids and may lose any prospective tenant during the year it takes for a public referendum. Further, many leases and sales are for very small amounts and may not require City Commission scrutiny. 1. Initiative: Establish Charter Review Committee that will report. to the Mayor, City Manager and City Commission on recommended changes to the City Charter. Benefit: The City will have a body to gather, study, and review recommended changes to the City's Charter and advise top City officials. ' Timeline: Recommendations will be completed by the end of this fiscal year. Cost: No direct cost. 2. Initiative: Recommend changes to the Charter Review Committee for the City to r accept a bidif over a specific percentage of established market value without referendum, even if the minimum of three bids were not received. 32 M I A M 1 C MANAGEMENT AND P R 0 D U C T I V I T Y I N I T I A T I V E S 1 1 1 1 1 1 1 1 1 1 1 1 1 C H A P T E R 111 Benefit: The City will be able to act faster to close beneficial deals and such an arrangement may interest more bidders to do business with the City. Timeline: Recommendations will be completed by the end of this fiscal year. Cost: No direct cost. 3. Initiative: Establish an indexed minimum standard for leases and other contracts that must go before the City Commission for approval. Benefit: Very small leases and other contracts will be approved faster, encouraging more bidders to do business with the City, and perhaps leasing or selling these properties for more money. Timeline: Recommendations will be completed by the end of this fiscal year. Cost: No direct cost. MIAMI • MANAGEMENT AND P R 0 D U C T IV IT Y IN IT I AT IV E S 33 HUMAN RESOURCES AND EMPLOYEE BENEFITS In concert with the initiative to begin the strategic planningProcess, the City must undertake a significant review of job classifications, employee compensation, management policies, as well as training and leadership development. A review of this order is a daunting task. The task is further complicated because it could require changes in existing labor agreements, work rules, policies and procedures. 1. Training With respect to the City's human resources there are several deficiencies that lend themselves to be addressed in the immediate term. Perhaps the most apparent deficiency is the lack of a comprehensive training program. There have been few budgetary resources allocated to training Citywide. As a result the level of employee skills has diminished. Initiative: The Human Resources Department will undertake an assessment of Citywide training needs and prepare a draft report to serve as the basis for a preliminary training budget. Benefit: Improves efficiency. Timeline: This will be completed by July, 1998. r Cost: No direct cost. ' II. Succession Planning Fifty-one percent (51%) of the current executive workforce is eligible for retirement by 1999, and one-third will be eligible in 1998. This represents a significant opportunity and challenge. The City must prepare for an orderly transition in the executive leadership or face the potential that the strategic planning process will founder. Initiative: The Human Resources Department will survey municipal "best practices," evaluate the executive personnel eligible for retirement, and draft a leadership succession plan for consideration by the City Manager. Benefit: Improves efficiency. Timeline: This initiative will be completed in fiscal 1999. Cost: No direct cost. 34 r MIAMI 0 MANAGEMENT AND PRODUCTIVITY INITIATIVES III. Civil Service Rules In order to support the strategic plan, the City will need to review and evaluate the Civil Service Rules to determine which provisions should be revised or City Charter amendments would be necessary to be consistent with the City's new strategic direction. 1. Initiative: The Human Resources Department will draft a work plan and timetable to guide the review and evaluation of the Civil Service Rules. IBenefit: Improves efficiency. Timeline: This will be completed by the end of this fiscal year. Cost: No direct cost. 2. Initiative: The Human Resources Department will investigate. methods to implement a more efficient selection process for hiring candidates to Civil Service positions. Benefit: Improves efficiency. Timeline: This will be complete by the.end of the fiscal year. ' Cost: No direct cost. 3. Initiative: The Budget Office will do semi-annual assessment of where vacancies occur in the City's workforce and sweep those vacancies into a single pool. A committee of top managers will then redistribute employee openings to departments as they can demonstrate need for new or replacement personnel. Benefit: Improves efficiency. Timeline: This will be implemented b July, 1998. P YuY ! Cost: No direct cost. IV. Workers' Compensation A "best practices" audit of the City's workers' compensation program was performed by an expert panel of the Blue Ribbon Task Force. The results of the audit showed that the Claims Department does not follow industry standards. For the long-term this represents considerable financial exposure for the City. ! 35 MIAMI • MANAGEMENT AND PRODUCTIVITY INITIATIVES C H 7AP 7ER� 1. Initiative: Investigate issuing a Request For Proposal ("RFP") for a third -party claims administrator to administer the workers' compensation claims function or adopt best practices internally. Benefit: Improves efficiency. Timeline: This initiative will begin in January and be completed by July, 1998. Cost: No direct cost. 2. Initiative: Improve the management and tracking of time off. Benefit: Improves efficiency. Timeline: This will implemented by July, 1998. Cost: No direct cost. V. Employee Benefits Employee benefits represents a significant annual expenditure for the City. Based on evaluations by the expert panel for the Blue Ribbon Task Force, there are a number of issues. which should be evaluated in order to ensure that City employees are afforded reasonable benefits at reasonable costs to the employee and the City. 1. Initiative: Retain a benefits consultant to assist in structuring, evaluating, and procuring a coordinated benefits package for employees. Benefit: Cost savings and improved efficiency. Timeline: This has been completed. Cost: No cost to the City. 2. Initiative: Continue to investigate cost-effective and quality health care alternatives. Benefit: Cost savings and improved efficiency. Timeline: This is a continuous process which will extend throughout the Plan. Cost: No direct cost. 36 M IAM 1 • MANAGEMENT AND P R O D U C T IV IT Y IN IT I AT IV E S 1 0 IJ 1 1 1 1 f, 1 C H A P T E R 111 INFORMATION TECHNOLOGY Clearly, information technology will constitute a critical element in any strategic plan formulated by the City. Without adequate technology the City will not be able to effectively perform its vital functions. Appropriately utilized information technology can result in significant efficiencies and reduced costs of operations. However, the changes in this field are rapid and the considerable attention must be given to detailed planning for the use and acquisition of this technology. 1. Initiative: Engage an experienced consultant to assist City staff and volunteer experts in drafting a strategic plan for information technology. Benefit: Improves efficiency. Timeline: The consultant will be employed by April, 1998. Cost: Included in the consulting dollars included in the Plan. 2. Initiative: Create a comprehensive disaster recovery plan for immediate preservation of all vital City functions and restoration of remaining City functions within a short period of time. Benefit: Necessary for prudent contingency planning. Timeline: This plan will be completed by July, 1998. Cost: No direct cost. 37 11 MIAMI • MANAGEMENT AND P R 0 D U C T IV IT Y IN IT I AT IV E S City of Miami Implementation Schedule - Management and Productivity Initiatives APPROXIMATE TIME TO IMPLEMENTATION INITIATIVE I Q4 97 Q1 98 Q2 98 1 Q3 98 FY1999TFY2000IFY2001IFY200E FY2003 OVERVIEW 5!� Reorganization - Expedite the completion of the City Manager's X X X reorganization by filling key personnel positions. _ Reorganization - Establish a task force to continue the X X X reorganization of City services and implement its recommendations. Reorganization - Revise the budget preparation and tracking process X X X X X X X to reflect the organizational changes resulting from the task force recommendations. Incorporate. .Benchmarking and Performing Measurement X X X Practices - Provide training to key personnel (classified and unclassified) in all departments to develop and implement benchmarks and performance measures. These benchmarks and performance measures will be used in the preparation of the budget. Need to Fill Middle Management Positions - Identify and fill X X critical middle management positions. Economic Development - The City Manager will direct the X X development of a specific organizational plan consistent with reorganization efforts to consolidate, staff and coordinate the City's economic redevelopment activities. Reforming Practices and Procedures - Establish a task force to X X X X X X X X review, revamp and promulgate policies and procedures based on "best practices". The output is to be twofold: (1) a policy and procedure manual for the City, and (2) establishment of a process to periodically update the manual as conditions change. C7 11 MIAMI APPROXIMATE TIME TO IMPLEMENTATION INITIATIVE Q4 97 Q1 98 Q2 98 Q3 98 FY1999 FY2000 FY2001 FY2002 FY2003 Reforming Practices and Procedures - The City Manager will X X direct the preparation of a comprehensive recommendation of proposed Charter amendments. The proposed amendments should focus on those areas that have been identified as impediments to instituting "best" business and management practices. The recommendation will be prepared and submitted to the City Attorney for review and comment. Strategic Planning Structure and Process - Strategic planning will X X X X X X be incorporated in the City's organizational structure and will have a direct reporting relationship to the City's chief executive. The process will integrate a public/private sector committee of senior management that will oversee and guide the strategic planning process. The strategic planning section will be fully staffed and the advisory board will be appointed. Accelerate Completion of the First Strategic Plan - Hire a X X X X facilitator to coordinate action on the City's initial strategic plan. Accelerate Completion of the First Strategic Plan, - Regular X X X X reports toward the completion of the initial strategic plan for the City of Miami. Linkage of Strategic Planning to Operating and Capital Budgets X X X X X X - Prepare and coordinate the budget preparation process with the strategic planning process by requiring managers to demonstrate how budget submissions are consistent with strategic plans and how they integrate capital and operational budgets. Consolidate Economic Development Efforts - Organize a X X X X X X public/private partnership to develop a strategic plan for economic development in Greater Miami. Consolidate Economic Development Efforts - Coordinate within a X single agency or a single reporting structure the City's economic development efforts. MIAMI • MANAGEMENT AND PRODUCTIVITY INITIATIVES 39 1] �J APPROXIMATE INITIATIVE Q4 97 Q1.98 Q2 98 FY1999 FY2000 FY2001 FY2002 FY2003 Q3 98 Consolidate Economic Development Efforts - Focus economic X X X X X X X. X X development efforts on retaining and expanding local businesses. Consolidate Economic Development Efforts - Develop programs X X X X X X X X X which emphasize workforce development. FINANCIAL MANAGEMENT Level of Expertise Within the Finance Department - All X X specifically identified accounting positions will be announced and filled. Employee Training - The City, in conjunction with the Blue Ribbon X X Task Force, Florida International University ("FIU"), the Finance Department and the Human Resources Department will prepare a comprehensive training program for the Finance Department. Reconciliation of Fixed Asset Records - The City will implement a X X new Fixed Assets SCI module. General inventory procedures will also be developed and implemented. Improve Controls Over Purchase of Goods and Services - In X conjunction with the City Attorney, and if legally allowable Finance will prepare an amendment , to the procurement ordinance to indemnify the City from unauthorized purchases or requisitions by City employees. The amendment will be prepared and submitted to the City Commission Centralize Grants Management Procedures - The City will X centralize grants administration as a part of the continuing reorganization of the City. Accounting and Operations Procedures Manual - With assistance X X X X X X X X from external auditors, the Finance Department will complete an accounting operations and procedures manual and provide on - line access through the SCI System. Debt Management - Submit a comprehensive Debt Management X Policy for adoption by the City Commission. • MIAMI • MANAGEMENT AND PRODUCTIVITY INITIATIVES 40 M® M M i® M M M M= M M®® M® M M APPROXIMATE TIME TO IMPLEMENTATION INITIATIVE Q4 97 Q1 98 Q2 98 Q3 98 FYI 999 FY2000 FY2001 FY2002 FY2003 Debt Management - The City should increase its Non -Ad Valorem X X X X X X X X X Revenue over Maximum Annual Aggregate Debt Service ratio of liquidity to 10 times. Debt Management-. The City should look for escrow restructuring X X X X X X X X X opportunities to potentially enhance its cash position. Cash Management- Develop a system for tracking funds in pooled X X cash. Cash Management- Modify the existing monthly budget -to -actual X report (BE 600) in order to improve its usefulness as a managerial report. Cash Management- Establish an Investment Procedures and X X X Internal Controls manual. Cash Management- Investigate purchasing in-house software to X X perform portfolio management statistical calculations instead of outsourcing. Internal Audit - Complete staffing of Internal Audit Department. X X Internal Audit - Prepare and approve an annual audit plan. X X Internal Audit - Reconstitute existing Audit Committee and X X strengthen its mission. Appoint qualified audit and other professionals to the Committee. Increase Bid Limits - Prepare and submit to the Charter Review X X Commission a proposed Charter amendment to remove specific procurement requirements and substitute a provision to allow bid requirements to be established by ordinance. The amendment should be prepared and submitted in the comprehensive Charter amendment package referenced earlier. Streamline Procedures for Smaller Purchases - Develop a X X purchasing procedures manual which incorporates the Procurement Assessment Team recommendations for streamlining small dollar purchases. MIAMI • MANAGEMENT AND PRODUCTIVITY INITIATIVES 41 • 0 APPROXIMATEE TIME TO IMPLEMENTATION INITIATIVE Q4 97 Q1 98 Q2 98 Q3 98 FYI999 FY2000 FY2001 FY2002 FY2003 Training for Purchasing Professionals - In conjunction with the X X X Human Resources Department, the Purchasing. Department will develop a skills training program using resources provided by . local universities and professional purchasing associations. Increased Use of Technology - Utilizing vendor - provided training, X X X the entire Purchasing Department will be trained to utilize the APS module. Monitoring Inter -fund Transfers - The City must have a well- X X X regulated system in place to monitor fund balances, allocations, and track expenditure levels that might trigger inter -fund transfers. AL' #N�aEMENT .MI IT ASSETS PLANNING AN Redesign Capital Improvements Planning- The City must. X " substantially redesign its Capital Improvements Planning process. In redesigning the City's Capital Improvements Plan, the City should address or incorporate each of the following issues. Selection of Capital Planning Projects- The Budget Office should X X do a comprehensive review of projects in the existing CIP to determine, given its current set of priorities, which to keep and how those projects will be funded. Selection of Capital Planning Projects- In its CIP, the City should X maximize the use of current City facilities and should, where feasible, give higher priority to maintaining present facilities over new construction. Selection of Capital Planning Projects- City Departments should X X X X X X identify the operating implications of all. capital projects and priority should be given to those which will result in a reduction of operating costs. Selection of Capital Planning Projects- The City should maximize X X X X X X X X X utilization of all federal and state revenue sources for capital improvements. • • M I AM I • MANAGEMENT AND PRODUCTIVITY INITIATIVES 42 APPROXIMATE TIME TO IMPLEMENTATION INITIATIVE 04 97 Q1 98 Q2 98 Q3 98 FYI 999 FY2000 FY2001 FY2002 FY2003 Selection of Capital Planning Projects- The. City needs to X redevelop a quantitatively -based system for prioritizing projects among the CIP and realistically assess which of those top priority projects can be funded. Coordination of Resources Among Capital Projects - The City X must establish a single controlling staff Department or person who will be responsible for the physical coordination of resources among approved Capital Improvements Projects and with other on -going City operations. Monitor Funding of Capital Projects- The Budget Office must X maintain a system that regularly monitors funds allocated to Capital Projects to ensure that those funds will not be subject to inter -fund transfers. Property - Amend the comprehensive list of all the property that the X X X City owns. This list should also document the current condition of the property and what special arrangements (such as with a rental tenant) that exist for the property. Property - The comprehensive list of City property should be X X X X X X X updated on a semi - annual or quarterly basis. Property - Develop comprehensive plan for the long - term use of all X X X X X X X City assets concurrent with the preparation of the full property list. If an asset does not have a part in the City's long - term goals, consider transfer of ownership or dramatic change in usage. Property - The City should consolidate maintenance of all important X properties under a single department for greater coordination and operational efficiencies. Property - Raise the user fees of major City assets to make them self X X X X X X X - sufficient and financially responsible for their own capital improvement projects. Leases - To the maximum extent possible, attempt to shift the cost of X X X X X X X X X compliance with environmental laws to those who lease property from the City. MIAMI • MANAGEMENT AND PRODUCTIVITY INITIATIVES 43 0 L� APPROXIMATE► IMPLEMENTATION INITIATIVE Q4 97 Q1 98 FY2000 FY2001 FY2002 FY2003 Q2 98 Q3 98 FYI 999 Leases - Coordinate compliance with environmental laws through X single individual or department. Leases - If the. City does not have sufficient expertise on hand to X research and comply with environmental regulations, it should out - source this function to qualified professionals. Leases - Develop procedure to regularly review leases and rental X X X X X X X agreements to be sure that the City has negotiated market rates and that the agreements have definite renewal and termination dates. If the City does not have experienced staff to address this need, the City should out - source this function. Leases - Such experienced staff or outside professionals that take X X X over the function of lease and rental agreement review should codify a set of regular terms and conditions to be used as the basis of the City's future lease and rental agreements. Leases - The City should share information on its leases and rental X X X X X X X X X agreements among departments such as Legal, Community Planning and Development, and other pertinent divisions. This information will enable these Departments to coordinate lease and rental renewals, the collection of back payments, and/or begin eviction proceedings. Key Property Disposition - The City should market its property X X X X X X X X X through a greater variety of methods including a regular broker (even if such a function is in - house), and its government cable access channel. Foreclosure - Consider the value of property to the City before X X X X X X X X initiating costly foreclosure procedures. Charter Revisions - Establish Charter Review Committee that will X report to the Mayor, City Manager and City Commission on recommended changes to the City Charter. Charter Revisions - Recommend changes to the Charter Review X Committee for the City to accept a bid if over a specific percentage of established market value without referendum, even if the minimum of three bids were not received. 11 MIAMI M M M � = M M ® M = = ® ® � � ® M M APPROXIMATEp IMPLEMENTATION INITIATIVE Q4 97 01 98 Q2 98 Q3 98 FYI 999 FY2000 FY2001 FY2002 FY2003 Charter Revisions - Establish an indexed minimum standard for X leases and other contracts that must go before the City Commission for approval. HUMAN iRESOURCE"ND EMPLQYEE BENEFITS Training - The Human Resources Department will undertake an X X assessment of Citywide training needs and prepare a draft report to serve as the basis for a preliminary training budget. Two - tier. Wage System - The City should conduct a market rate X survey or retain consultants within current budget constraints to conduct a market rate survey of job classifications and prepare a transition plan to adjust the rate disparity. Succession Planning - The Human Resources Department will X survey municipal "best practices," evaluate the executive classifications eligible for retirement, and draft a leadership succession plan for consideration by the City Manager. Civil Service Rules - The Human Resources Department will draft a X work plan and timetable to guide the review and evaluation of the Civil Service Rules. Workers' Compensation - Improve the management and tracking X X of time off. Workers' Compensation - Draft and submit a request for proposal X X ("RFP") for a third party claims administrator to administer the workers' compensation claims function. Employee Benefits - Retain a benefits consultant to assist in X structuring, evaluating, and procuring a coordinated benefits package for employees. Employee Benefits - Continue to investigate cost effective and X X X X X X X X X quality healthcare alternatives. MIAMI ! MANAGEMENT AND PRODUCTIVITY INITIATIVES 45 • 0 r 1 �J 11 MIAMI • MANAGEMENT AND PRODUCTIVITY INITIATIVES 46 CHAPTER IV FINANCIAL PLAN t i OyOFCO+FyOp,�e 1 1 1 0, FINANCIAL PLAN • FIVE YEAR PLAN FISCAL YEARS 1998 - 2002 A number of cost saving efficiencies and new revenue generating initiatives are planned for Fiscal Years 1998 - 2002. These include changing the way the City collects solid waste and trash, increasing revenue on future leases and re -engineering various City operations. By the end of Fiscal Year 1998, the City is anticipating a "Balanced Budget", with reserves earmarked for Working Capital, Contingencies, Risk Management and Future Years' Deficits. A recently developed revenue source, "The Fire Rescue Assessment Fee", is projected to generate $24 to $26 million annually. The plan includes $11.15 million in Capital Improvement Projects to be funded in FY1998, and $5.7 million in FY1999, to be standardized at $7 million annually thereafter. The City is providing for $10.2 million in FY98 and $1.0 million in FY99 towards Future Years' Deficits in Fiscal Years 2000 through 2002. The City intends on selling lands totaling $5.8 million in Fiscal Year 1998 to cover part of this non -recurring expense. Next, the planaddresses the importance of building up annual reserves by funding $1.1 million for risk management, $1 million for contingencies and adding $2.26 million, from FY99 onwards, towards the Working Capital Reserve. The City also addresses the lack of middle management and training by funding $1.2 million to be used towards management recovery. All of the above items that compose the Five Years' plan are crucial for the continued fiscal tecovery of the City. The City projects a modest annual surplus in each of the years of its Five Year Plan (see Exhibit I "Revenues by Character and Expenditures by Major Object - 5 Year Estimates" and Exhibit II "Fiscal Year 98 and 99 Cash Flow and Recurring vs. Nonrecurring Analysis"). 1 MIAMI • FINANCIAL PLAN 47 C H A P T E R I V ASSUMPTIONS USED FOR THE FIVE YEAR PLAN (FYI 998 - 2002) REVENUES: We have utilized the Fiscal Year 1997 revenues and expenditures as the base for re- examining the Five Year Plan estimates. Our assumptions and methodologies are the same as the ones used to estimate the Five Year Plan presented to the Oversight Board on April 15' 1997.. In that plan, the City had estimated a surplus of $10,080,707 to be carried forward in FY98. The City has increased its surplus projection by $3,077,855 bringing the total FY98 surplus to $13,158,562, or an increase of 30.53%. Property Taxes: In projecting property taxes, a discount of 5% was provided for delinquencies and early payments. Property tax projection have been. carried over to FY2002, using the same methodology employed in estimating the previous Five Year Plan. To recap, a growth rate of 1.52% was utilized for FY99 and 3% for the succeeding Fiscal Years, reflecting Incremental Tax dollars for the South East Overtown Park West (SEOPW) and the OMNI Incremental Districts. Projected assessment growth rates are illustrated below: Taxable Property 14 13 12 N 11 m 9.81 10 vp IN 9.23 8 86 87 88 89 90 91 92 93 94 95 96 97 98 99 00 01 02 Fiscal Year 13.06 48 1 MIAMI • F I N A N C I A L PLAN C 1 1 1 1 1 1 1 1 1 1 Franchise and Public Service Taxes: Franchise and Public Service Taxes were based upon a straight-line projection which took into account FY1990 through FY1997 actuals. These revenue projections for franchise and utility service taxes were further discounted by 5%. 43 39 = 35 31 27 Public Service Taxes 38.67 39.68 ---------------------------------------------- ---------------- 34 84,10 35 77 36:72 ----------- ---------- -- -- 32 57 32 69 33� j n 3124 �g 28.28 28:72 29.36 r 8.00% 6.00% t 4.00% 2.00% 0.00% 21 20 �_ 19 18 17 90 91 92 93 94 95 - 96 97 98 99 00 01 02 Fiscal Year Percentage Change per Year 6.01 % - -------------- -- 4 08% ----- - - ------ -- 3 99% - - ----- - - - - - - -------------- 2.20% 2.29% 2 67°Io 2.65°Io 2.63'/0 2.61% 2.60% 1 50% F,q0 w gyp. 37% 91 92 93 94 95 96 97 98 99 00 01 02 Fiscal Year Florida Power & Light Company Franchise Fees 20.18 20.37 19 81 20 00 ------- --------- --------- 19.26 ---- 18.99 ------ 18 92 - 19.25 19.44 49:62-- P'� a --------- --------- z4 _ 3 _ _-_ ��.� n ^�S ✓C �.. F i 17.89 z y 1775 _ 91 92 93 94 95 96 97 98 99 00 01 02 Fiscal Year 49 IMIAMI 9 FINANCIAL PLAN CHA.PTER 1 V Business Licenses: I $5.7 million for FY97 has been projected, which is slightly lower than the amount collected in FYI 997. Intergovernmental Revenues: The amounts utilized were compiled earlier with the assistance of Mr. Alan Johansen and Mr. Edward Montanero, of the State of Florida, with a 2% increase projected for the Fiscal Year of 2002. We increased FY2002 Florida Revenue Sharing by 2.11 % and 2.2% for the Half Cent Sales tax. Further, the US Department of Justice revenues were projected based upon a $3,000,000 Law Enforcement Block Grant and reimbursements for Police Grant funded positions. The total number of sworn positions will stand at 1,167. 102 of these positions have been funded for 3 years beginning April 1, 1998. Upon expiration of the grant on FY2002, the Police Department will have a sworn staff complement of 1065 full time positions. Charges for Services: The projection methodology utilized was based on the following. a) 3 yr. Averages. b) 3 yr. Averages with growth rate assumptions. c) Actual Revenues received for FY97. Solid Waste Fees Solid Waste fees as contemplated by the earlier Five Year Plan have been eliminated This reduces recurring revenues by $2,006,532 annually from the original projections. Fire Rescue Assessment: The City of Miami entered into a professional services agreement with Government Services group, Inc. ("CSG"), David M. Griffith & Associates ("DMG") and Nabores Giblin & Nickerson, P.A..("NG&N") to provide specialized services in the development and implementation of a non -ad valorem assessment program to fund fire and rescue services within the City of Miami (the "Fire Rescue Assessment Project"). The Administration recommends that this fee be billed by the City through the normal billing process in January 1998. This will give the City sufficient time to conduct the necessary field work to assure that the property data is accurate. In subsequent years, the Administration recommends that the Fire Rescue Fee be assessed on the yearly property tax 50 MIAMI 9 FINANCIAL PLAN P C H A P T E R IV I L 1 1 I bill. Coupled with better collection methods, liens on delinquencies and a projected growth factor of three percent, the Administration anticipates revenues of $27.3 million in Fiscal Year 1999, $25.87 million in Fiscal Year 2000 and $25.9 million in Fiscal Year 2001. High Impact / Usage Fee The Administration is recommending the drafting of a Fire Rescue High Usage Fee ordinance for Commission action. This fee will be imposed on those non -fire fee assessed properties such a health care providers, governmental agencies, or educational facilities that due to their high demands for fire rescue services adversely impact the department of Fire rescue. The fee will be $200 for each property with more than 5 uses a year and $150 for non -address specific calls. This fee is projected to generate $500,000 in its first years (FYI998), and $1 million each year thereafter. Fire Inspection Fee: The South Florida Fire prevention Code requires inspection before certain certificates of use and / or occupancy are issued. Ongoing annual inspections are also conducted for fire safety permit renewals. Currently, there is a fee for issuing fire safety permits based on square footage of the premises. With the inception of the Fire Assessment Fee, the expenses associated with inspections will be covered in a more comprehensive way, obviating the need for a separate fire permit fee. Thus, starting in Fiscal year 1998 and beyond, revenues in an amount of $1 million annually will be abated. Other revenues such as Dockage, Ticket Surcharge, Haulers Permits, Certificate of Use renewals, and Safety Permit fees, were extended into FY2002 without any growth. Note: • Revenues and Operating expenses for the Miami Spring Golf Course for FY98- 2002 have been eliminated due to the sale of the Golf Course facility. Fines and Forfeits: Based upon the collection of FY1997 and the auto impoundment program this category is projected to bring approximately $3.4 million annually. Miscellaneous: Convention Center Conversion / Parking System Privatization: In regard to the Convention center, there currently exists $6 million in annual debt service payments which make it unattractive for a potential purchaser. The strategy for disposition is to put together a real estate disposition package which will include this property and others to make it financially feasible for an investor to assume control of the Center. Staff is currently in the process of identifying other properties that might be added to a Convention center "package". 51 1 MIAMI • FINANCIAL PLAN CHAPTER I V` The privatization of the parking system would enable the City to access approximately $8 million in reserves that currently exist and a future stream of income from parking revenues which currently do not accrue to the City. The feasibility of this privatization is currently being studied, and if it is found to be beneficial to the City, discussions will begin with the Off -Street Parking Authority to work out the best management and operational arrangement. An amount of $2,000,000 has been projected for the years 2001 and 2002 which conforms with earlier estimates. Land Sales: Land sales in the amount of $5,805,000 have been projected as one time revenue for FYI 998 as indicated below: Bobby Maduro Baseball Stadium $1,642,000 Watson Building 500,000 Property Maintenance Building 1,000,000 48 NW 5"' Street 2,350,000 Former Fire Station No. 14 367,000 Manuel Artime Center 1,300,000 Former Parks Administration Building 365,000 Total $7,524,000 Less -.Contingency 1,719,000 Adopted Budget $5,805,000 Other Land Sales: Municipal Justice Site 5,710,000 FEC Tract 34,000,000 Total property sales $45,515,000 Lease Revenues: The Department of Planning and Development will be beginning the RFP process for the development of several City -owned properties, which will result in the development of certain market -rate lease agreements. The Administration is currently preparing the following properties prospectus' for joint public / private developments for presentation to the private sector: Virginia Key Hotel and Yacht Club, Virginia Key Eco-campground, Miami Marine Stadium and the Marine Recreational Center. The City will be using an expedited RFP process in order to assure that projected revenues are received as planned. Other projects like the Miami River Development will also be initiated in Fiscal Year 1998 to assure lease revenues in Fiscal Year 2000. 52 MIAMI a F I N A N C I A L PLAN Non -Revenues: Non -Revenues are consistent with the earlier Five Year Plan and we have rolled over the FY2001 estimated revenues into FY2002. Group insurance contribution from retirees was increased by $247,138. We are taking into account actual revenues derived from this group. This projection assumes no contributory increases to the employees nor the retirees for all 5 years. Internal Service Funds: Contribution from Utility Service taxes after covering non -general obligation debt service is transferred into the General Fund. It should be noted that the Convention Center annual debt in the amount of $6 million has not been taken into account due to the impending privatization option for FY2000, 2001 and 2002. This is consistent with the Five Year Plan as presented on April 15, 1997 to the Oversight Board. Contribution from the General Fund (Surplus Carryover): Included in FY98, there is a surplus carryover from FY1997 in the amount of $13,158,562. Also included are surpluses for FY2000 in the amount of $3,104,916, FY2001 in the amount of $4.4 million and FY2002 in the amount of $3.7 million. EXPENDITURES: • Sal and fringes were projected using the Ci 's Salary Projection System. This �'Y g P J g tY system uses the current position listing as the base and projects out taking into consideration step increases based upon anniversary and longevity dates. • 4% cost -of -living increases were added in September 1998 and then in January 2000. • Departmental operating costs were projected based on current level with a 3% allowance for CPI in FY99 and subsequent years. • Departmental capital was projected at the current level and was adjusted on a case by case basis for those departments whose capital needs fluctuate due to one time major expenditures. • Capital Improvement Projects were prioritized on a year to year basis and were accommodated based upon the availability of funds. 53 MIAMI • FINANCIAL PLAN CHAPTER 11/ Salaries and Salary Related: The City's attrition amount has been consistent with the existing Five Year Plan and the budgeted figure of $2,923,155 for FY1998 to FY2002. This figure was originally based on the methodology of 50% of vacant positions' salaries. Vacant Salaries stood at $5,846.310, excluding any Fringe Benefits, which stand are approximately 35% of salaries. As of October 10, 1997, the City had 310 vacant positions for a total Vacant Salary amount of $7,703,274, excluding Fringe Benefits. Management Recovery: With the exception of the Police and Fire Departments, one of the most obvious deficiencies of the City is a lack of middle management. There is a huge void between the department director, or assistant director, and the next level of management. In many instances, employees of lower management have been forced to step up and assume responsibilities for which they were neither qualified nor trained. It is imperative that this void be addressed and rectified. Accordingly, $1.2 million was appropriated in FY98 for management recovery. At least 20 middle managers need to be hired as quickly as possible and a training program implemented starting in Fiscal Year 1998. These new positions will start to alleviate the problem related to lack of middlemanagement and provide the needed resources to address the operational deficiencies of the City. Included in this figure are resources for training which has been largely absent over the last few years. Finally, the City has provided funds for the Management and Productivity Initiatives listed in Chapter II of the Five Year Plan. Solid Waste Service to Multi -Family Units: The City currently provides solid waste disposal services to all single family and duplexes. In addition, the City also provides service to 3 and 4 unit apartment buildings who chose to pay for these services (currently approximately 4,400 units). Private solid waste services are provided to all other commercial properties. In order to assure equitable service to its citizenry, the City proposes providing solid waste disposal services to approximately 7,500 additional units in 3 and 4 unit apartment buildings not currently receiving solid waste disposal services. 54 MIAMI • FINANCIAL PLAN IIncreased Solid Waste Enforcement: In order to better enforce the City's solid waste code, the Administration is recommending the expenditure of an additional $250,000 annually, to be appropriated towards hiring qualified solid waste inspectors. This added enforcement will keep the City cleaner and will work to combat illegal dumping. The hiring process is currently being instituted. Blue Ribbon Task Force: The City's arrangement with the Blue Ribbon Task Force charged with investigating best business practices and their respective applications for the City, requires that $300,000 be provided annually for additional consulting services or for the cost of implementation of the Task Force's recommendations. The actual disbursements of such funds will be specifically approved by the City Commission. The Administration is recommending that during FY98 these funds be utilized to retain a facilitator for the Strategic Planning process and a Consultant to evaluate the City's computerization needs. Solid Waste Efficiencies: Solid Waste efficiencies have been projected at $1.1 million dollars annually. The City is studying various options to enhance the efficiency of the solid waste ' operation including privatization. Costs from private waste haulers and a plan from the solid waste employees' union are being examined. Beginning with Fiscal Year 1999, the City will accrue a minimum savings of $1.1 million annually. r Risk Management Efficiencies: The City of Miami is anticipating the improved control of claims based on several proactive measures. This includes a City-wide safety program Committee that is committed to the safety of our employees and citizens alike. As a result of their efforts, workers compensation claims have dropped 24.6% from 366 to 276 during the first six months of this Fiscal Year as compared to the same period last year. The number of other Risk Management claims filed and amounts paid as a result of those claims have dropped significantly between FY1996 and FY1997: Auto General Liability Police Tort Claims (18.0%) (40.7%) (39.0%) Payment (20.4%) (48.8%) (26.0%) Police Off. Liability (6.9%) (87.6%) 55 MIAMI • FINANCIAL PLAN CHAPTER 1V_ The Administration anticipates further reductions during Fiscal. Year 1998. In addition, the City is inspecting and repairing sidewalks in an effort to reduce slip / falls claims throughout the City. The Administration is also addressing safety issues in City parks. Additionally, the City has realized a significant reduction in General Liability claims from 243 in FY1996 to 144 in FYI 997. Management has approved hiring additional adjusters and support staff to more appropriately handle the City's claim load. As a result, each adjuster will have a more manageable workload to assist injured employees in their rehabilitation and prompt return to work. This translates to savings in the medical and indemnity aspect of a workers' compensation claim. As a result the City can project, barring any catastrophic injury, savings of at least 10 percent on new claims. Therefore, with the start of a citywide safety program, upkeep of sidewalks and parks equipment the City is projected to save $1.0 million in FY1999, $1.25 million in FY2000, $1.5 million in FY2001 and $2.0 million in FY2002. Capital Improvement Program: In many different areas the City has woefully inadequate capital assets. A survey of the capital needs as defined by the department directors amounted to $25 million for fiscal year 1998. The City Manager reviewed this list and funded $11.15 million of necessary capital needs. The City has standardized capital projects funded from the general fund to $7 million a year through the Fiscal year 2000, with the exception of Fiscal year 1999 where $1.3 million was forwarded to Fiscal Year 1998 for the purchase of necessary Fire Department apparatus. Other capital projects will be funded from Federal Grants ($13.8 million), State Grants ($1.0 million), City Bonds ($13.2 million), Private Funds ($150,000) and other Capital Improvement funds ($27.8 million). Reserves Working Capital: Per the City's agreement with the State's Financial Emergency Oversight Board, a Working Capital Reserve in the amount of $6.8 million is required by January 25, 1998. $4.0 million was provided for in FY97, $2.8 million for FY98 and $2.27 million thereafter. Contingency Reserve: This reserve of $1 million per year, in addition to the Working Capital, shall provide additional flexibility for the City to address other potential issues that may arise during the fiscal year. 56 MIAMI • FINANCIAL PLAN C HAP T E R IV 1 I U 1 k 1 ;l 1 Other: $5.0 million in unappropriated funds has been reserved for Fiscal year 1998. This reserve is built up of a $3 million additional carryover from Fiscal Year 1997 and $2 million from expenditure savings/revenue enhancements. The Administration is studying various options for it's usage. Risk Management Reserve: It has long been recognized that a reserve should be established to address the outstanding liabilities of the City in both the General Liability and Workers' Compensation areas. In an effort to attain a reserve which will grow over a period of time and will not adversely impact the City's financial posture, the City plans to budget $1.1 million per year for the next 5 years, over and above any actual payments, to establish a $5.5 million cushion for a catastrophic event. The City will continue the $1.1 million per year allocation thereafter until it reaches a reserve of at least $15 million, which will represent approximately 20% of the estimated total liability (approximately $75 million). Also, over time the City expects the liability to decrease due to the staffs efforts to work the liability from the front-end (i.e. by challenging cases and settling claims in an efficient manner). 57 1 MIAMI • FINANCIAL PLAN C H A P T E R I V 1 1 EXHIBIT 1 Revenues By Character And Expenditures By Major Object: Five Year Estimates 58 MIAMI • FINANCIAL PLAN ® �w � w w I. w� � w � � w �, � w wl ■�I w w CITY OF MIAMI SUMMARY OF 5-YEAR ESTIMATES FY'1998 FY'1998 FY'1999 FY'2000 FY'2001 FY'2002 Adopted Year End Estimated Estimated Estimated Estimated Description Budget Projection Budget Budget Budget Budget Total Revenues $ 408,626,062 $ 414,825,503 $ 404,784,263 $ 405,590,097 $ 409,967,823 $ 443,340,113 Total Expenditures 403,586,156 414,632,765 404,405,986 405,355,649 409,720,205 413,267,571 Sub -Total $ 5,039,906 $ 192,738 $ 378,277 $ 234,448 $ 237,618 $ 72,642 Budast Solutions: Sale of F.E.0 Tract $ - $ 34,000,000 $ $ - $ - $ - Sale of Municipal Justice Site - 6,700,000 - - - Solid Waste Fees - (2,006,532) (2,006,632) (2,006,632) (2,006,532) (2,006,532) Operational Efficiencies 2,006,532 2,006,632 2,006,532 2,006,532 2,006,532 Management & Productivity Initatives - (2,760,000) (3,395,000) (2,770,000) (2,410,000) (2,410,000) Reserves for Strategic Investments - (26,955,000) - - - Sub -Total $ - $ 10,985,000 $ (3,395,000) $ (2,770,000) $ (2,410,000) $ (2,410,000) Carryover Balance $ - $ - $ 10,986,000 $ 7,690,000 $ 4,820,000 $ 2,410,000 Sub -Total $ - $ 10,985,000 $ 7,690,000 $ 4,820,000 $ 2,410,000 $ - Total Surplus/(Deficit) $ 5,039,906 $ 11,177,738 $ 7,968,277 $ 6,054,448 $ 2,647,619 $ 72,542 is 59 CITY OF MIAMI 5-YEAR ESTIMATES As OF: 10/8/97 REVENUES BY CHAR / EXPENDITURES BY MAJOR AS OF: 10/8/97 FY 1998 Revised Budget FY 1998 Year End Projection FY 1999 Estimated Budget FY 2000 Estimated Budget FY 2001 Estimated Budget FY 2002 Estimated Budget Fund 01 GENERAL FUND Revenues 01 TAXES 02 LICENSES AND PERMITS 03 INTERGOVERNMENTAL REVENUE 04 CHARGES FOR SERVICES 05 FINES AND FORFEITS 06 MISCELLANEOUS REVENUE 08 NON -REVENUES 09 INTERNAL SERVICE FUNDS Total for Revenues Expenditures 100 SALARIES & WAGES -FIXED 200 FRINGE BENEFITS -FIXED 300 OPERATING EXPENSES -FIXED 400 OPERATING EXPENSES -VARIABLE 500 CAPITAL OUTLAY -VARIABLE 600 GRANTS IN AID 600 TRANSFERS TO OTHER FUNDS Total for Expenditures Total for Revenues Total for Expenditures 125,525,725 123,393,391 125,606,746 128,536,473 131,743,438 135,023,919 8,564,329 8,681,314 8,684,790 8,688,370 8,692,058 8,692,058 37,103,560 37,407,482 40,459,533 33,722,870 30,280,750 28,194,848 50,926,575 53,419,574 57,833,346 56,606,238 56,866,155 57,102,105 3,351,713 3,378,526 3,378,526 3,378,526 3,378,526 3,378,526 14,671.827 14,735,767 9,196,694 11,243,998 11,785,222 11,785,222 13,670,082 13,729,539 12,265,539, 12,265,539 12,265,539 12,265,539 36.134,970 41,091,760 26,886,405 39,842,797 42,353,707 42,732,691 289,948,781 295,837,353 284,311,579 294,284,811 297,365,395 299,174,908 147,150,147 146,584,800 154,996,653 161, 546,393 161,646,148 160,855,064 68,017,637 69,261,798 70,644,329 72,432,415 73,986,587 75,319,246 70,781,543 71,299,771 73,525,319 75,7081,185 77,797,646 79,906,407 50,812,946 50,959,601 50,482,610 51,801,356 53,167,083 54,331,339 2,639,421 2,629,734 2,697,003 2,676,634 2,671,152 2,666,689 1,509,954 1,359,600 1,359,600 1,359,600 1,359,600 1,359,600 (-56,002,774 (46,297,858) (-69,772,212 (-71,474,220 (-73,500,439 (-75,335,978) 284,908,875 295,797,446 283,933,302 294,050,363 297,127,777 299,102,367 289,948,781 296,837,353. 284,311,579 294,284,811 297,365,395 299,174,908 284,908,875 295,797,446 283,933,302 294,050,363 297,127,777 299,102,367 • MIAMI • FINANCIAL PLAN •1 m i i i i i i i i i i i m 'i r i i i i 5,039,906 39,906 378,277 234,448 237,618 72,541 MIAMI • FINANCIAL PLAN 61 Fund 10 SPECIAL REVENUE FUND Revenues 01 TAXES 03 INTERGOVERNMENTAL REVENUE 04 CHARGES FOR SERVICES 06 MISCELLANEOUS REVENUE 09 INTERNAL SERVICE FUNDS Total for Revenues Expenditures 100 SALARIES & WAGES -FIXED 200 FRINGE BENEFITS -FIXED 300 OPERATING EXPENSES -FIXED 400 OPERATING EXPENSES -VARIABLE 500 CAPITAL OUTLAY -VARIABLE 600 GRANTS IN AID 600 TRANSFERS TO OTHER FUNDS Total for Expenditures Total for Revenues Total for Expenditures CITY OF MIAMI 5-YEAR ESTIMATES As OF: 10/8/97 REVENUES BY CHAR / EXPENDITURES BY MAJOR As OF: 10/8/97 FY 1998 FY 1998 Year FY 1999 FY 2000 FY 2001 FY 2002 Revised End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 42,051,745 43,930,680 45,011,244 46,161,603 47,388,074 48,681,240 1,600,400 1,600,400 1,624,195 1,648,531 1,669, 974 1,685,827 12,451,801 12,451,802 12,514,273 12,578,616 12,644,891 12,647,338 1,469,986 1,469,986 1,482,808 1,496,015 1,509,618 1,509,618 5,715,501 4,684,270 4,723,502 4,917,425 4,973,620 5,008,722 63,289,433 64,137,138 65,356,022 66,802,190 68,186,177 69,632,746 5,411,845 4,298,824 4,490,782 4,694,101 4,748,418 4,762,159 2,065,135 1,952,859 1,964,597 1,975,370 1,977,169 1,977,822 . 1,002,078 990,759 1,020,483 1,051,096 1,082,632 1,111,734 2,962,047 3,061,413 3,148,054 3,237,526 3,331,941 3,427,990 359,350 357,250 357,250 357,250 357,250 357,250 25,000 25,000 25,000 25,000 25,000 25,000 51,463,977 53,298,201 54,349,856 55,461,847 56,663,767 57,870,789 63,289,432 63,984,306 65,356,022 66,802,190 68,186,177 69,632,744 63,289,433 64,137,138 65,356,022 66,802,190 68,186,177 69,632,745 63,289,432 63,984,306 65,356,022 66,802,190 68,186,177 69,632,744 0 152,832 0 0 0 1 • MIAMI • FINANCIAL PLAN 62 M i!� M!= ® M i M i M = sM i M M Fund 20 DEBT SERVICE FUNDS Revenues 01 TAXES 03 INTERGOVERNMENTAL REVENUE 09 INTERNAL SERVICE FUNDS Total for Revenues Expenditures 300 OPERATING EXPENSES -FIXED 400 OPERATING EXPENSES -VARIABLE 600 TRANSFERS TO OTHER FUNDS Total for Expenditures Total for Revenues Total for Expenditures CITY OF MIAMI 5-YEAR ESTIMATES AS OF: 10/8/97 As OF: 10/8/97 REVENUES BY CHAR / EXPENDITURES BY MAJOR FY 1998 FY 1998 Year FY 1999 FY 2000 FY 2001 FY 2002 Revised End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 21,043,066 21,043,066 21,505,281 19,343,104 19,184,697 18,587,698 5,421,687 5,421,687 5,420,896 5,421,643 5,419,976 5,419,582 26,493,957 26,493,957 26,298,182 17,756,046 17,729,275 18,462,877 62,968,710 52,958,710 53,224,359 42,520,793 42,333,948 42,470,157 47,761,122 47,761,122 48,021,594 37,315,093 37,125,225 37,260,648 94,966 94,966 97,815 100,750 103,773 106,887 5,102,622 5,102,622 5,104,950 5,104,950 5,104,950 5,102,622 52,958,710 52,958,710 53,224,369 42,520,793 42,333,948 42,470,157 52,958,710 62,958,710 63,224,359 42,520,793 42,333,948 42,470,157 52,968,710 52,958,710 53,224,359 42,520,793 42,333,948 42,470,157 0 0 0 0 0 0 MIAMI • FINANCIAL PLAN 63 Fund 60 TRUST & AGENCY FUNDS Revenues 01 TAXES 03 INTERGOVERNMENTAL REVENUE 06 MISCELLANEOUS REVENUE 09 INTERNAL SERVICE FUNDS Total for Revenues Expenditures 100 SALARIES & WAGES' -FIXED 200 FRINGE BENEFITS -FIXED 300 OPERATING EXPENSES -FIXED 400 OPERATING EXPENSES -VARIABLE 500 CAPITAL OUTLAY -VARIABLE 600 TRANSFERS TO OTHER FUNDS Total for Expenditures Total for Revenues Total for Expenditures Overall Total for Revenues Overall Total for Expenditures CITY OF MIAMI 5-YEAR ESTIMATES AS OF: 10/8/97 As OF: 10/8/97 REVENUES BY CHAR / EXPENDITURES BY MAJOR FY 1998 FY 1998 Year FY 1999 FY 2000 FY 2001 FY 2002 Revised End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 1,323,060 957,303 957,303 1,047,303 1,137,303 1,227,303 193,671 300,000 300,000 300,000 300,000 300,000 592,994 450,000 450,000 450,000 450,000 450,000 319,414 185,000 185,000 185,000 185,000 185,000 2,429,139 1,892,303 1,892,303 -1,982,303 2,072,303 2,162,303 231,075 231,075 231,075 231,075 231,075 231,075 111,118 111,118 111,118 11 m 18 111,118 111,118 112,027 112,027 115,386 118,849 122,415 126,087 283,188 180,780 . 177,421 173,958 170,392 166,720 25,000 0 0 0 0 0 1,666,731 1,257,303 1,257,303 1,347,303 1,437,303 1,527,303 2,429,139 1,892,303 1,892,303 1,982,303 2,072,303 2,162,303 2,429,139 1,892,303 1,892,303 1,982,303 2,072,303 2,162,303 2,429,139 1,892,303 1,892,303 1,982,303 2,072,303 2,162,303 0 0 0 0 0 0 408,626,062 414,826,603 404,784,263, 406,590,097 409,957,823 413,340,113 403,686,156 414,632,765 404,406,986 405,355,649 409,720,205 413,267,571 5,039,906 192,138 378,277 234,448 237,618 72,542 11 MIAMI • FINANCIAL PLAN 64 C H A P T E R I V 1 1 1 1 1 1 1 1 1 1 1 1 EXHIBIT 11 Cash Flow Analysis For Fiscal Years 1998 And 1999 MIAMI • FINANCIAL PLAN 65 M i i M= i= ® = = M M = M M M = = M City of Miami Cash Flow Analysis for Fiscal Years 1998 and 1999 • c v c Akan �,e- , -sar �p u u e Beginning / Ending Cash 20,698,949 20,891,687 Monthly Cash Position (11,680,333) (7,166,529) 50,069,224 12,235,291 (7,270,747) (4,547,918) (4,231,903) (9,915,067) (12,716,461) (752,582) (5,786,776) 1,956,539 192,738 Net General Fund Cash Flow 9,018,616 1,852,087 51,921,311 64,156,602 56,335,355 52,337,937 48,106,034 3", 90,967 25,474,506 24,721,924 18,9N6,-M 20,891,687 1101 c -7. v 7, e Vie.,, an a ar pr�Tay. un - u Au ep _x Beginning / Ending Cash 20,891,687 32,574,895 Reserve for Future Deficits 10,204,916 Risk Management Reserve 1,100,000 Monthly Cash Position (12,130,736) (4,757,923) 64,951,860 4,519,265 (8,689,697) (1,809,910) (6,741,027) (9,170,820) (10,007,835) (9,294,105) (12,984,323) 6,493,543 378,292 Net General Fund Cash Flow Notes: (1) Community Development Block Grants (CDBG) and Capital Improvement Projects have not been included in the above Cash Flow (2) Beginning FY'98 Cash Flow has been adjusted for Working Capital ($4,000,000) and Compensated Expenses ($1,464,000) (3) Beginning FY'99 Cash Flow excludes FY'1998 Working Capital ($2,800,000) M IAMI a FINANCIAL PLAN 66 C H A P T E R 1 V 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 EXHIBIT I11 Recurring Vs. Non -Recurring Analysis MIAMI • FINANCIAL PLAN 67 C H A P T E R IV Schedule of Recurring and Non -recurring Revenues vs. Expenditures Fiscal Year 1998 Summary Analysis Excess/(Deficit) Percentage of Recurring Recurring Recurring Recurring Revenue vs. Revenue over Fund Revenue Expenses Recurring Expenses Recurring Expenses General Fund $ 275,065,767 $ 263,319,815 $ 11,745,952 104% Special Revenue Fund 64,137,138 60,279,820 3,857,318 106% Debt Service Funds 52,958,710 52,958,710 - 1000/0 Trust & Agency Funds 1,892,303 1,892,303 - 100% Total $ 394,053,918 $ 378,450,648 $ 15,603,270 104% Fiscal Year 1999 Summary Analysis Excess/(Deficit) Percentage of Recurring Recurring Recurring Recurring Revenue vs.. Revenue over Fund Revenue Expenses Recurring Expenses Recurring Expenses General Fund $ 284,311,579 $ 271,737,851 $ 12,573,728 105% Special Revenue Fund 65,356,022 61,651,536 3,704,486 106% Debt Service Funds 53,224,359 53,224,359 - 100% Trust & Agency Funds 1,892,303 1,892,303 - 100% Total $ 404,784,263 $ 388,506,049 $ 16,278,214 104% Fund General Fund Special Revenue Fund Debt Service Funds Trust & Agency Funds Total Fiscal Year 2000 Summary Analysis Excess/(Deficit) Recurring Recurring Recurring Revenue vs Revenue Expenses Recurring Expenses $ 291,179,895 $ 281,550,372 66,802,190 63,097,704 42,520,793 42,520,793 1,982,303 1,982,303 $ 402,485,181 $ 389,151,172 $ 9,629,523 3,704,486 $ 13,334,009 Percentage of Recurring Revenue over Recurring Expenses 103% 106% 100% 100% 103% MIAMI 9 FINANCIAL PLAN M 17J C H APT E R IV + Fund General Fund Special Revenue Fund Debt Service Funds Trust & Agency Funds Total Fund General Fund Special Revenue Fund Debt Service Funds Trust & Agency Funds Total Recurring Revenue $ 292,965,395 68,186,177 42,333,948 $ 405,557,823 Recurring Revenue $ 295,474,908 69,532,745 42,470,157 $ 409,640,113 Fiscal Year 2001 Summary Analysis Excess/(Deficit) Percentage of Recurring Recurring Recurring Revenue vs. Revenue over Expenses Recurring Expenses Recurring Expenses $ 284,623,819 $ 8,341,576 103% 64,481,691 3,704,486 106% 42,333,948 - 100% 2,072,303 - 1000/0 $ 393:511,761 $ 12,046,062 103% Fiscal Year 2002 Summary Analysis Excess/(Deficit) Percentage of Recurring Recurring Recurring Revenue vs. Revenue over Expenses Recurring Expenses Recurring Expenses $ 286,596,904 65,828,258 42,470,157 2,162,303 $ 397,057,622 $ 8,878,004 103% 3,704,487 106% - 100% - 100% $ 12,582,491 103% M IAM I 9 FINANCIAL PLAN 69 CHAPTER V CITY WORKFORCE 1 � � 1 C�qV OF MM 1 ► s t CITY WORKFORCE 1 OVERVIEW 1 It is the people who work for the City of Miami, who collect the City's trash, fight fires, 1 patrol its streets, maintain its parks, and deliver all the public services that allow the municipality to function. The Strategic Financial Recovery Plan, submitted November 15, 1996, includes a transmittal memorandum which affirms the value and dedication of Miami's workforce, describing the employees and department directors as key resources for the City's future success. 1 City services are generally labor-intensive. The cost of employee wages and benefits is almost always the single largest component of a municipality's budget. For the City of Miami, personnel expenditures represent 66.1 percent of the FY97 General Fund budget at 1 a cost of over $159 million. Given the budgetary significance of the labor component, much thought has gone into developing a deliberate human resource strategy that compliments the fiscal and service needs of the City, and at the same time addresses the social objectives embraced by the 1 current administration. Moreover, given the need to enhance productivity, contain costs, and capture efficiencies, most of the City's planning efforts have been targeted toward transforming the City's organizational structure to reflect a higher level of responsiveness 1 and accountability. Similar to other urban areas, the Miami will continue to face a series of structural challenges. This includes changes in the business and social environments, and changes to levels of federal, state, and regional funding. Both current and future administrations will be confronted by the pressures of rising labor costs and increasing demand for services, all within an environment of limited revenues. In addition, city mayors and managers must continue to strike a balance between strategies which foster innovation and creativity, and those necessary policies which impose accountability and operational discipline. In order to move into the future successful) the City is examining its cost structure b Y� tY g � Y 1 emphasizing the efficiency and effectiveness of its personnel. The City must also analyze and develop strategies that provide positive environments of change for its workforce, and that ultimately reduce the relative cost of services without compromising quality. I 70 CHAPMum T E R V DESCRIPTION OF THE WORKFORCE The City is a major employer within Miami. Budgeted General Fund positions are estimated at 3,420 for FY98, which include allocations for part-time and seasonal work. As shown in the chart below, budgeted positions have declined over the last eight years from 3,981 positions in FY90 to approximately 3,420 projected for FY98. City of Miami General Fund: Position History 4,000 3,900 3,800 3,700 3,600 3,500 3,400 3,300- — 'I US O 3,200 mt mg 3,100 3,000 1990 1991 1992 1993 1994 1995 1996 1997 1998 Fiscal Year ?3�. While there are variations in the interim years primarily due to the short term impact of early retirement programs, the overall downward trend suggests a slight structural shift in the delivery of municipal services. The table below, taken from the City's initial FY98 projected budget, describes the composition of City workforce by department for the upcoming fiscal year. 71 M IAM I • CITY WORKFORCE CHAPTER1 �30 V 1 1 I u Positions by Department GENERALFUND Mayor PositionsEstimated 1997-98 8 Total 0.23% Board of Commissioners 20 0.58% City Manager 12 0.35% Office of Budget & Management Analysis 22 0.64% Office of the City Clerk 9 0.26% Office of Civil Service 4 0.12% Office of Community Information 5 0.15% Office of Equal Opportunity/Diversity Programs 4 0.12% Office of the Hearing Boards 6 0.18% Office of Labor Relations 7 0.20% Office of Professional Compliance 3 0.09% Building and Zoning 75 2.19% Conferences, Conventions, & Public Facilities 28 0.82% Finance 57 1.67% Fire Rescue - Civilian 59 1.73% Fire Rescue - Sworn 566 16.55% General Services Administration 156 4.56% Human Resources 24 0.70% Information Technology 46 1.35% Internal Audits and Reviews 9 0.26% Law 45 1.32% Miami Springs Golf Course 9 0.26% Nondepartmental Accounts (SP&A) Miami Action 2 0.06% Sister Cities 2 0.06% Parks and Recreation 122 3.57% Planning and Development 42 1.23% Police - Civilian 485 14.18% Police - Sworn 1,065 31.14% Public Works 91 2.66% Purchasing 17 0.50% Solid Waste 228 6.67% Special Revenue Fund 182 5.32% Trust & Agency Fund 10 0.29% TOTAL GENERAL,F,U,NE � `' .'... `, .,, ...,ti .ro.... ., ,. 3;420 ..,;.,100 00%0 As can be seen from the table, 70.35 percent of all budgeted positions are within the Police, Fire, and Sanitation Departments. This reflects the essential and basic character of the services provided by the City. Positions within the City are also categorized, as either classified or unclassified. Classified positions are those positions governed by civil service rules, while unclassified positions are exempt. Within the classified category, the City recognizes its four unions: Police (FOP), Fire (IAFF), Sanitation (CIGU) and General Employees (AFSCME). Also within the classified category is a small population of managerial/ confidential (M/C) employees who are not eligible for union membership. 72 1 MIAMI • CITY WORKFORCE CHAPTER V Unclassified, on the other hand, covers executives, professionals and some clerical positions. For FY97, approximately 92 percent of the City's employees are classified, 91 percent are affiliated with a union, and 8 percent are unclassified. Budgeted Positions by Classification/Union Affiliation FOP 30.790/c AFSCME 36.07% Unclassified - Clerical & Professional 5.71 % Classif 0.86% CIGU 6.20% IAFF 17.90% ;utives/ Professionals 2.47% Another distinction within Miami government is its racial and gender diversity. One basic objective of Miami's Equal Employment and Affirmative Action policies is to promote a total quality work environment which reflects the racial and gender balance of the City. Approximately 70 percent of Miami's workforce is male, while 30 percent is female. City of Miami City Employment By Gender As of 10/97 Female 30% uz NMI - Male 70% 73 MIAMI 0 CITY WORKFORCE CHA P T E R V 1 1 1 I 1 1 1 1 1 1 1 I I 1 The racial composition of Miami's workforce is comprised of individuals of Hispanic origin (47.3%), followed by Black (31.8%), White (20%), Asian (0.7%), Indian (0.1%), and other (0.2%). Like other cities, there has been relatively little turnover among staff. The average tenure for a City of Miami employee is 10.9 years of service. This average increases progressively for director positions and higher management classifications, with the exception of the City Manager position. The bar chart below details the concentration of employees by years of service 12C 10C N d $Q C. W 60 r.. O 40 E 3 Z 20 City of Miami Employees by Years of Service 0to5 5-10 10-15 15-20 20and above Years of Service MIAMI • CITY WORKFORCE 74 Looking forward, there is a direct relationship between age of workforce and increasing pressures of personnel costs, the need for leadership succession planning, and the importance of training/retraining. ORGANIZATIONAL CHANGES In the Spring of 1997; the City reorganized a number of its departments, and restructured several key managerial reporting relationships. These changes were made for the purposes of. (a) providing proper segregation of duties and appropriate checks and balances; (b) promoting a higher level of accountability and more effective services; and (3) fostering direct management control over service delivery and City assets. The exhibits below outline the former and current tables of organization. My of Mami Former Table of Crganization nmum :lopme Cdy Attorney City Clerk Civil Service Board Downtown City Developme Manager Authority nAuthority gency Internal Equal Opp Audits Diversity and Review Programs Fire ssistant rA CAssistant Assistant Assistant Assistant Assistant ty Manage City Manage City Manage City Manage City Manage City Manag( Finance Neighbor- hood Enhan Community Plaviza. Planning an Human Genei Public Work Ser cement Tea Building an Zoning Asset Managemen Resources Solid Parks and Recreation Hearing Boards Off -Street Parking Police 75 M 1 A M 1 0 CITY WORKFORCE C H A P T E R V 1 1 I 1 1 1 1 1 1 1 1 1 1 City of Mami F198 Table of Organization Communi Civil ami Sports ty City City City Bayfront Mi Clerk Service &Exhibition Attorney Manager Park Trust Downto— Off-StreetRedevelop- Development Parlun g ment Agency Board Authority Authority Assistant Assistant City Manager Police Finance and Fire Rescue City Manager Administration Operations Budget and Management EiDH:;�il Equal Opportunity Net Coordinator Solid Waste Analysis Information Internal Labor Relations Community Building General Services Administration Technology Audits Informal on and Zoning (GSA) Planning and Federal and State Purchasing Office of Prolessional Public Faaldies Public Works Development Liaison Compliance Communty Hearing Boards Development Parks and Recreation The organizational changes reflected in the new table of organization can be summarized by the following: • A reduction of the number of Assistant City Managers (ACMs) from six to two. The new ACMs do not have direct departmental responsibilities but rather provide true oversight and coordination of the various departments of the City. One ACM is over Finance and Administration, and the other ACM is over Operations. • The break-up of the Finance Department into Four separate units that includes the following: — The office of Budget and Management Analysis reports to the City Manager and includes a Capital Improvement Program Section; — The Information and Technology Department coordinates all future Citywide computer needs and has absorbed the functions of telecommunications and cable TV contract monitoring from the Fire Department; — The Purchasing Department's role is expanded to coordinate and monitor all city procurements of goods and services; and — The Department of Finance now includes treasury and debt management as well as accounting and payroll. MIAMI 0 CITYWORKTORCE 76 C H A P T E R Vm • The Office of Asset Management is merged into the Department of Community Planning and Revitalization. The Community Redevelopment Agency is also merged into this department creating a new division, the Department of Planning and Development. These actions consolidate land holdings, leases, and planning capabilities into one department. • The Department of General Administration Services and Solid Waste is split into two components: — The Department of Solid Waste; and A new General Services Administration (GSA) which, in addition to the administration of radio communications and heavy fleet maintenance, has absorbed Citywide light fleet maintenance from the Police and Fire departments; risk management, the safety program, and group .benefits from the Fire Department; and certain building maintenance functions from the Public Works Department and the former Office of Asset Management. • The Department of Parks & Recreation has ground and equipment maintenance functions for all City parks, including Virginia Key Beach, and the City cemetery transferred over from the Public Works Department. This is . to improve accountability over operations. • The Office of Community Information has absorbed Net 9 operations from the Fire Department; film permitting and certain public information function form the Police Department; and serves as the clearing -house for all non -emergency information that will go out to the community. • The NET Offices continue to operate independently, however, one NET Administrator has been selected to perform additional coordination functions. In addition to the aforementioned benefits, the realignment effected an immediate reduction in workforce of 35 individuals. 77 MIAMI 0 CITY WORKFORCE WORKFORCE EXPENDITURES The City of Miami spends a significant portion of its General Fund on employee compensation, including wages and benefits. From FY85 to FY97, employee compensation as a percent of General Fund expenditures rose from 70.6% to 81.8%. Over the past 13 years, actual expenditures on employee compensation also increased from approximately $131.7 million in FY85 to $166.8 million in FY97, representing a $2.9 ' million average annual increase over the thirteen year period. The chart below represents the total amounts expended for personnel services and their respective share of total General Fund operational costs. 1 1 n General Fund Employee Compensation FY85 - FY97 90.0% 160,000,000 80.0% 140,000,000 120,000 000 100,000 000 50.0% o X x'. � c 4 80,000,000 a z F 40.0% 60,000,000� 30.0% 40,000 000o 20.0 /o 20,000000 P'l�' 10.0% FY85 FY86 FY87 FY88 FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 Fiscal Year PERSONNEL SERVICES —0—PERSONNEL SERVICES PERCENTAGE Despite the City's efforts to contain costs, most of the regular rise in compensation costs are due to the tenure and experience of the City's workforce, resulting in both longevity payments and higher pay steps in employee pay plans. For most City positions, ' there are approximately 9-15 total pay steps; with 9 representing the minimum and 15 the maximum number of total steps including longevity payments. The annual step increases range between 6-9 steps, while longevity steps range between 3-7 steps depending on employee classifications and union contracts. Increases between annual steps are 5%. Increases between longevity steps range from 2.5%-5%. Progression through pay step increases is based largely on time served and not on performance. Consequently, in a relatively short -time, a City employee may reach the highest regular pay step of a position, regardless of merit, even in the absence of any ' across-the-board wage increases. The rise in total employee compensation cost is a function of both these steps as well as regular cost of living increases. In the absence of past managerial initiatives to contain personal compensation costs, these gains could have been even more pronounced. 78 MIAMI 0 CITY WORKFORCE C H A P T E R T FRINGE BENEFITS The City of Miami pays the costs of fringe benefits for all full time City employees. Fringe benefits include Health Insurance, Life Insurance, Pension, Workers Compensation, Disability Benefits, Social Security, and Other miscellaneous benefits. Miscellaneous benefits depend on job classification and include such items as tuition reimbursement, clothing, car expenses, or other related pay supplements. Fringe benefits are a significant part of Miami's General Fund expenditures, ranging from 19 to 26 percent of the City's budget. As shown in the chart below, total fringe benefit costs declined from $52.8 million in FY92 to $ 47.6 million in FY97. Fringe Benefits 60 30.00% . 3 F �`Yfr.< .: � ^ yg':,•� � �> �''$� `�.. HH �" � i't� � is 50 ? 25.00 40 IM 30 15.00 % 3 yy k Z v Y �.✓�i . 20 " s Q yF. 10.00% y 10 5.00% FY92 FY93 FY94 FY95 FY96 FY97 Fiscal Year iiiiiiiiiiiiiFringe Benefits 0 % of C,eneral Fund Despite the $4.6 million increase from FY96 to FY97, the percentage of fringe benefits costs to the General Fund also decreased steadily over the period. 79 MIAMI 0 CITY WORKFORCE ,;yy;. . Jq,:,_y- TIME OFF City employees are eligible for "time off' from work in a number of ways. The City pays for time not worked through paid holidays, vacation days, sick leave and other types 1 of leave. When added together time off is estimated at approximately 15-16 percent of salaries and wages for FY97. ' Paid Holidays Paid holidays represent a significant portion of time off, at an estimated 4.9 percent of salaries and wages for FY97. In 1997, the City gave all employees 11 paid holidays. According to a study conducted by Workplace Economics for 1995, providing 11 paid holidays ranks Miami in the mid -range of other municipalities. Sick Leave The City also permits its workers time off because of illness. In general, sick leave is accrued with the levels of accrual based primarily on job classification, union affiliation, and tenure. Depending on employment classification, City workers can accrue anywhere from 12 to 16 days per year. For FY97, sick leave is estimated at 4.62 percent of salaries and wages. Vacation Days Employees of the City of Miami also receive vacation time off. The number of days ' earned depends on the time a worker has been employed by the City as well as employment classification. Vacation time represented approximately 5.77 percent of salaries and wages for FY97. Other Time Other time off includes compensatory time and earned personal leave. The City permits certain employees to earn and receive compensatory and earned personal leave. 1 n 1 80 1 MIAMI 0 CITY WORKFORCE CHAPTER Nit Overtime A potential impact of City employees' time off with pay, is on City overtime expenditures. The City of Miami divides overtime into two components, regular overtime and special event overtime. In FY92, overtime expenditures were approximately $7.4 million and grew to $12.2 million in FY95. Since FY95, overtime costs have declined steadily to $7.3 million in FY97, and are projected to decline further in FY98. The chart below shows the trend in overtime levels and percentage of General Fund expenditure. City of Miami Overtime " FY92-FY97 14 6.0% 12 5.0% 10 w 8r " 3.0% v 6 a 410 `y t 2.0% N 1.0% 2@ ' u; �, a FY92 FY93 FY94 FY95 FY96 FY97 Fiscal Year Kam, Regular Overtime Special Event Overtime % of General Fund Continued analysis and management of overtime use is a priority for the City. If not tracked and managed carefully, overtime could potentially grow out of control or become relied upon as a regular source for meeting normal service delivery requirements. 81 MIAMI 0 CITY WORKFORCE C H A P T E R V 1 1 1 1 1 1 1 1 1 1 I 1 1 SUMMARY OF CURRENT CITY COMPENSATION PACKAGE On the following pages are two charts that summarize the City's current union contracts. With the exception of the Sanitation Union, contracts for all other bargaining units expire September 1998. Sanitation union employees are currently operating under the old contract until an agreement is reached with the new union. Of note is the postponement of the latest across-the-board wage increase to 9/l/98. This was the result of formal concessions agreements established with each bargaining unit. The net savings generated, assisted the City in managing a potential shortfall of revenues over expenditures for FY97. M I AM I • C ITY WO RKFORCE 82 . fi CHAPTER V SUMMARY OF COLLECTIVE BARGAINING AGREEMENTS FY 1997 Benefit .- �1t!/ages31 om, I . As of 4/1/97 As of 4/1/97 As of 4/1/97 As of 4/1/97 annual annual, annual annual average salary equals average average salary average $27,911 salary equals equals salary equals $42,359 $51,752 $33,264 Scheduled-:Wage3:lncr,±�ases .,,,. x"'A A. ,,, 3. Percentage 09/01 /98 09/01 /98 09/01 /98 0 Effective Date 4% 4% 4% HMO City Contribution Single $103.64 $85.02 $85.02 $85.02 Single+ One $0.00 $0.00 $0.00 $0.00 .Family $157.40 $154.77 $154.77 $154.77 Employee Contribution Single $14.96 $10.00 $10.00 $10.00 Single + One $68.24 $0.00 $0.00 $0.00 Family $79.09 $50.00 $50.00 $50.00 Dual Choice City Contribution Single $116.18 $114.18 Single + One $0.00 $0.00 Family $237.58 $227.58 Employee Contribution Single $18.00 $20.00 Single + One $0.00 $0.00 Family $88.00 $98.00 Workers Coin ensafion,. r3 3, ...� 3 Duration 180 days 150 days 180 days 180 days iPar[an rovidetl� � � n 3v..�. g'. P, 1, 40 � �r �'' ���,.._, �'�����'s��«; �, Yes/No - Yes Yes Yes T,ake�HoriieVehlele 1 3� '�,,...:_ ' z v -; a„„3-r,','.i.3��"'�,,e..,t✓,. Yes/No Yes No No No 1:11-11.11 ;A 3 3�' N �...,,,.,,wX Yes/No Yes Yes No No Pens; io ��=, q 3 .,..� ._�. �, h,...� ,ti 1� .1�. Employer Contribution 19.3% 19.3% 0% 0% Payment for Gates N/A N/A 23.78% 23.78% Employee Contribution 10% 10% 10% 10% Multiplier 3% 3% 2.25% 2.25% Eligibility 64 Points 70 Points 70 Points 70 Points 3 . .. �,`• � ,r# ✓Aiv- , "�--375.z ,I.i�Iic, Y,9�3SV$�✓N„ ry0.,Ut'i ,a s@s! 9u m., �,�1 Tfi-; .,,Y,U',d,r'k.,._S,f_ .3 KLa#., �x' 'ird .i ',,.il.:x Yes/No Yes Yes Yes Yes Min Hrs. Call Back 3 4 4 4 Note: Normal pension costs for AVZSUMb anti UlUiJ are retlectea as (l% clue to excess earnings on investments. City contributes 23.78% for unfunded liabilities as a result of the Gates Settlement. 83 MIAMI 0 CITY WORKFORCE m m is m m r m MMMMMMMMIMMMM SUMMARY OF COLLECTIVE BARGAINING AGREEMENTS FY 1997 .• FOP Pa F�f. Ali; n Plain Clothes $660 Yr. Fire Prevention Pay $76.92 Bi/Wk Comm. Operator Train. $40.00 Bi/Wk Incentive Plan Field Training 5% Driver Engineer (48 Hr) 2.5% Shift Differential $.60 Hr. Garbage Yes Bomb Squad 5% Communications (48 Hr.) 5% Garage On Call 7.5% Trash Yes Swat 5% Paramedic (48/40 Hr.) 5% Tool Allowance $85.00 Uniforms Yes Communications 5% Rescue (40 Hr.) 5% (Only Inspectors) Safety Shoes $58.00 N. R. O. 5% On Call Fire Prevent. (40 Hr.) 10% Safety Shoe $50.00 Safety Equipment Yes Crime Prevention $76.92 Bi/Wk On Call Arson Invest. (40 Hr.) 10% Shift Differential $.50 Per Hr. Motorcycle $20 Mo. On Call Comm. Cord. (40 Hr.) 10% On Call Facility Cord. (40 Hr.) 10% On Call Haz. Mat. Insp. (40 Hr.) 10% On Call Public Inf. Off. (40 Hr.) 10% On Call Spec. Event Off. (40 Hr) 10% Air Truck Assignment (48 Hr.) 2.5% Air Truck Cord. (48 Hr.) 1 % Plans Examiner (40 Hr.) 10% Als Assignment 5% Als Acting 5% EMT (48/40 Hr.) 1.5% Haz Mat (48 Hr.) 1.5% Dive Team (48 Hr.) 1.5% Revenue Incentive Pay (48/40 Hr.) 2.5-7% Swat Medic (48/40 Hr.) 1.5% Station Commander (48 Hr.) 1% State Cert. Fire Instructor Fire Training (40 Hr.) 1.5% State Cart. Fire Insp. Fire Prevent Bureau Insp. (40 Hr.) 1.5% Safety Shoes $75.00 Assi Chief Office 5% Fire College 5% Fire Prevention 5% Communications 5% Garage 5% Admin. Office Fire Fighting 5% MIAM I 0 CITY WORKFORCE 84 • C: CHAPTER V MAJOR INITIATIVES The City must continuously examine the cost and effectiveness of its personnel, developing and following through on specific managerial initiatives which improve City operations. Moreover, the City must create strategies that support positive environments of change for its workforce, and will ultimately reduce the relative cost of services without compromising quality. The City has several workforce initiatives for the upcoming fiscal years. Among those priorities includes the following list: • Support the City's reorganization plan by assisting the City fill key personnel positions, and establishing a task force to continue the reorganization of City services and implement recommendations. • Undertake an assessment of Citywide training needs and prepare a draft report to serve as the basis for a preliminary training budget for FY 99. • Prepare a comprehensive training program for the Finance Department in conjunction with the Blue Ribbon Task Force, Florida International University ("FIU"), the Finance Department and the Human Resources Department. • Continue to conduct a market rate survey or retain consultants to conduct a 'market rate survey of job classifications -- wherever plausible establishing more generic job descriptions. • Prepare a transition plan to adjust the rate disparity between Tier I and Tier II classifications. • Survey municipal "best practices," evaluate the executive personnel eligible for retirement, and draft a leadership succession plan for consideration by the City Manager. • Investigate _ the possibility of retaining a benefits consultant to assist in structuring, evaluating, and procuring a coordinated benefits package for employees. •• Automate selected job application processes, • including improved applicant tracking and computerization of job applications. • Continue to. conduct wage/pricing surveys to update ten salary schedules. • Improve communication with the City's bargaining units. • Improve the management and tracking of time off and overtime. • Continue to investigate cost effective and quality health care alternatives. MIAM I 0 CITY WORKFORCE 85 CHAPTER VI ECONOMIC DEVELOPMENT F CHAPTER °dF�ooQ,q ECONOMIC DEVELOPMENT OVERVIEW Economic development is the process whereby a municipality facilitates the creation and growth of wealth within its geographic boundaries. This is accomplished by expanding its revenue base through the development and implementation of programs and policies for the retention, expansion and attraction of commerce and trade including local, small and disadvantaged businesses; regulating business activities, land and building use within its ' boundaries efficiently, effectively and fairly; and developing and maintaining stable, diverse and attractive neighborhoods throughout its geographical area. ATTRACTING/EXPANDING BUSINESSES The goal of organizations involved in economic development is to assist businesses with relocation or expansion decisions. The decision process involves four steps: (1) meeting the technical requirements, (2) satisfying the economics, (3) assuring a safe and ' quality life-style and (4) satisfying the cultural and recreational amenities. The decision steps are somewhat sequential. Satisfying the technical requirements means that a community has or can quickly supply the specified building/facility, natural resources, qualified labor force, utilities and other factors essential for production. If a community cannot meet the technical requirements, this community will be eliminated tfrom further consideration. Next, a community must compete economically and socially. If a community meets the technical requirements, the next step is to determine the area's cost competitiveness. Cost factors such as production, taxes, transportation, insurance, as well as, quality -of -life factors including housing, education and security are evaluated during this second and third step of the decision process. Communities with higher cost factors and low quality of life factors will be eliminated from further consideration. The fourth level of factors considered by business relocation decision makers includes lifestyle amenities, availability of affordable housing, recreation (professional sports), ' health, culture, and performing arts. Economic development. organizations market the above package of technical, economic, quality of life and lifestyle resources to potential business clients, while improvements in the overall economic environment are made by well organized public - private alliances. As the front-line marketing organization, economic development ' organizations receive first-hand knowledge regarding the required improvements that must be achieved if the organization is to be successful in attracting new -to -market businesses or retaining the current employment base. MIAMI • ECONOMIC DEVELOPMENT 86 C H A P T E R V I REGULATING BUSINESS ACTIVITIES The goal of regulating business activity is to ensure that the City has policies in place and an overall plan developed for encouraging targeted businesses and industries. This is particular true for the City of Miami because while employment is increasing, it is not increasing in high paying -jobs or industries, like computers, electronics and high technology areas. Traditionally, Miami has not been able to attract higher paying industries. Additionally, this is important because the City has limited resources for economic development and those resources must be coordinated carefully and utilized for projects which provide the greatest benefit to the City and its residents. LAND AND BUILDING USE The City has taken an important step in trying to effectively manage its land and building use by taking an inventory of all of the parcels of land and buildings that the City owns. The City must now take that information and use it in. order to develop a comprehensive land use strategy. In addition, the. City consolidated the Departments of Community Planning and Revitalization, Asset Management, and its Community Redevelopment Agency into one department, Planning and Development. This should ensure that the City's future land and building use efforts proceed with a singularly focused strategy. MAJOR ECONOMIC ENGINES AND HIGHLIGHTS OF THE GREATER MIAMI ECONOMY The City of Miami has some major economic and geographic assets in its favor. First, it is close to Latin America and Europe. Second, it has a good natural harbor for shipping. Third, it has a favorable natural climate with easy access to beaches, cultural attractions, sport venues, clubs, and restaurants. As the City tries to position itself to be the trade and commerce center of the Americas, it is capitalizing on these assets to help make it successful. Proximity to Latin America and Europe encourages firms from around the world to locate offices in Miami and do business here. The important role Miami plays as an international center is demonstrated by the number of foreign consulates and other international agencies accredited in the City. In 1996, there were some 52 consulates, 32 binational chambers of commerce, and 22 foreign trade offices. The economic development impact of international trade is staggering. During the past decade, the value of exports and imports processed through the Miami Customs District has increased by 20 percent each year. 87 MIAMI • E C O N O M I C DEVELOPMENT Miami has the greatest concentration of international banks in North America. Domestically, the Miami Federal. Reserve office handles $1.5 trillion annually, an indication of just how big banking is in Miami. More than 30 Edge Act banks, which make only foreign loans and accept foreign deposits, are part of a network of 100 foreign banks with assets exceeding more than $18 billion. Business along the Brickell Avenue office corridor, known as the "Wall Street of the South," is expected to remain strong and help lead the City's economy into the 21' century. Miami International Airport has capitalized on the City's location and it has become easier to fly from Miami to most South and Central American destinations than from any ' other city in the Hemisphere. Most of the City's recent development and resurgence in commercial real estate values has come from business districts with easy access to the airport. Cargo through the Airport itself has grown at a rapid pace: over the last ten years, Miami International's cargo handling volume has sustained double-digit annual compound increases, making the Airport now the busiest air cargo facility in the United States. If the Airport continues to sustain its rapid growth, -it will become the busiest in the world by the turn of the century. With a payroll of 30,000, the Airport is also one of the largest employers in South Florida. In the next few years, the Airport plans to add nearly 4 million square feet of on -site distribution warehouse space --nearly tripling its current capacity --to maintain its competitive position. Miami's large natural harbor has enabled the Port to become the nation's ninth busiest, and the third most busy on the East Coast. Shipping volume at the Port has increased steadily over the past 15 years and doubled over the last five years. Most of the Port's cargo is being exported to Latin America, making the Port of Miami statistically the nation's leading export port to the Western Hemisphere. Over the past several years, the Port has nearly doubled its physical size (from 325 acres to 600 acres) and has been dredging deeper channels to accommodate even larger vessels. In the near future, it plans to add four more 50-ton gantry cranes to give the Port of Miami the largest crane loading capacity in the region. Key, however, to the Port's recent success has been the cruise business. It currently leads the world's ports 'in cruise volume, and the cruise industry is expected to grow rapidly into the next century as it targets families with children and senior citizens with disposable income. r Both the tourism and film industries have been drawn to Miami by its warm natural climate, proximity to beaches, and other attractions. Almost 10 million tourists visit Miami each year, contributing some $4.3 billion directly to the local economy. These visitors bring in an estimated $6.6 billion in foreign business relationships to the area, for a total ' contribution of $10.9 billion in the last year. Tourists come to the Greater Miami Area for such specific attractions as the Orange Bowl Classic, the Seaquarium, the Parrot Jungle, dog tracks, Jai Alai, the Vizcaya Palace, and the Grand Prix of Miami. Other points of interest and activities include tours of the Everglades and Florida Keys, major league professional sports events, and sports fishing. Annual fairs and festivals also bring in visitors for local events. 88 MIAMI • E C O N O M l c DEVELOPMENT CHAPTER V I' Miami's television and film industry now ranks third in the country behind New York and Los Angeles. The industry employs some 13,000 technicians and actors locally and contributes roughly $200 million a year directly to the local economy. The industry's total economic impact exceeds $700 million a year and raises the city's profile, bolstering the city's tourism and other industries. GOVERNMENT ENTITIES INVOLVED IN ECONOMIC DEVELOPMENT City Department of Planning and Development The City's Department of Planning and Development tracks and encourages the construction of major projects around the City. Below is a list of projects currently under construction and projects planned for the immediate future. Current Development Projects • Watson Island Botanical Garden/Parrot Jungle & Garden (Current) Development of 18.6 acre, City -owned waterfront site into a visitor destination attraction featuring a parrot jungle and botanical garden, restaurants, and ancillary retail space. Must be completed no later than 30 months from September 1997. • Dinner Key Waterfront Redevelopment (Current) Commercial and recreational redevelopment with adaptive reuse of two historic hangers. Will include a full - service boatyard, a 122 wet slip marina, a 40,000 sq.-foot public marketplace, 10,000 sq.-foot of marine4elated retail spaces, a marine fueling facility and parking. Expected to be completed 18 months after November 1997.\ • Watson Island Aviation Facilities/Regional Visitors Center (Proposed) This will be a redevelopment project to consolidated the existing seaplane operation and helicopter base and to provide additional space for a regional visitors center, restaurant, and possible aviation museum. Completion planned for November 1998. • Tower Theater Rehabilitation (Proposed) A complete rehabilitation of the City - owned historic, vacant Tower Theater built in 1926. This will become an important component in the revitalization of the Little Havana neighborhood and Latin Quarter District. Completion by May 1998. 89 MIAMI • ECONOMIC DEVELOPMENT Future Development Projects • Virginia Key Marine Stadium (Future) Redevelopment of an 18.33 acre, City - owned waterfront amphitheater into a visitor destination attraction featuring the marine stadium amphitheater, restaurants, and ancillary retail space. Anticipated in 2000. • Virginia Key North End Visitor Destination Development (Future) A development project to create a recreational resort destination as a public/private partnership. Expected to consist of a mid -scale hotel and lodging facilities, with related restaurant, retail and recreational amenities. May also include facilities for swimming, boating, kayaking, wind surfing, golf, horseback riding, and tennis. Anticipated to open by 2001. • Virginia Key Ecotourism Development (Future) A development project to create an environmental campground and ecotourism destination as a public/private partnership. Site is 50 to 150 acres and will include 300 tents and cabins. May also have restaurant and food concessions, a visitors' or welcome center with related retail (gift shop, provisioning store), group dormitories and camping facilities, swimming pool, water attractions, fishing pier, and/or hiking and nature trails. Anticipated to open in 2000. • Virginia Key Visitor Destination Development (Future) This is a redevelopment project to create a visitor destination mixed -use recreational and environmental facility with commercial elements along the Marine Stadium basin on Virginia Key. It will be a public/private venture. Site is an estimated 30 acres, will have 200 rooms, a small-scale hotel with related retail (gift shop), restaurant' and/or food concession, recreational facilities and concessions (boat rentals and charters, kayaking, rowing, sunbathing cabanas, picnic shelters, and swimming beach), environmental center (building with classrooms and bookstore), an observation deck, field study area, boardwalks, and nature trails. Anticipated to open in 2000. Community Redevelopment Agency The City . of Miami's Community Redevelopment Agency acts as an umbrella organization for neighborhood -specific development authorities around the City. • Downtown Development Authority (DDA) The Downtown Development Authority was created by the City in 1965 to spur economic development activity in Downtown Miami. It is governed by a board appointed by the City Commission and the City Commission must approve both DDA's operating budget and the millage levied on the Authority's special taxing district. The DDA was established pursuant to Chapter 65-1090 of the General Laws of Florida and City Code Section 14-25. 90 MIAMI E C O N O M I C DEVELOPMERT C H A P T E R V • Omni Redevelopment District In the recent past, the Omni Redevelopment District helped develop a Metromover mass transit stop next to the Omni Hotel and Mall shopping complex. Since then, it has selected Cesar Pelli & Associates to design a Performing Arts Center next to the Miami Herald and Dade County Public School Board administrative offices. The Performing Arts Center hopes to become one of the premier arts institutions in South Florida, booking national and international acts along the models of the Winter Garden in New York City and the Founders Hall in Charlotte, North Carolina. • Southeast Overtown/Park West Redevelopment Agency (SEOPW) SEOPW is a redevelopment agency established by the City in 1982 to target development in one of its poorest areas. Established under Chapter 163, Florida Statutes and City Resolution No. 82-755, SEOPW is funded through an inter -local agreement with Metropolitan Dade County to approve tax increment financing. The City has issued debt for SEOPW and, under the inter -local agreement, is responsible for disbursement, accountability, management, and proper application of all funds paid into the Redevelopment Agency's trust. Miami Sports and Exhibition Authority (MSEA) MSEA was created by the City in 1983 to promote the development of sports, convention and exhibition facilities within the City with the funds from a three percent Convention Development Tax levied by Metropolitan Dade County. The City Commission must approve MSEA's board. membership and the Authority's operating budget. MSEA was established under Chapter 212.0305 of the Florida Statutes and City Ordinance No. 9662. Community Development Department Community Development administers the .federal Community Development Block Grant (CDBG) Program awarded yearly to the.City. CDBG supports: • housing rehabilitation and new construction; • economic development activities in poor areas. such as loans to small business; • construction or renovation of neighborhood facilities; • delivery of social services such as child care; • hot meals and recreation for the elderly; • commercial and residential paint programs; • . the demolition of unsafe structures; • job placement and training programs. All projects must benefit low and moderate income persons or help prevent/eliminate slum and blight. 91 MIAMI • ECONOMIC DEVELOPMENT For FY 97, the CDBG award was. in excess of $13 million. During the past year, CDBG grants have funded 25 capital projects in' low income neighborhoods, an increase of 66 percent over FY 96. The program monitored more than 180 community development ' projects, reviewed more than 180 grant applications, and conducted 25 community meetings to solicit public input. r _ OTHER ENTITIES INVOLVED IN ECONOMIC DEVELOPMENT Beacon Council ,r The Beacon Council, a public -private partnership, provides programs to facilitate economic development in Dade County. The Council receives approximately 60% of its funding from Metro -Dade County through a 50% increase in business occupational license fees. The remainder of the Beacon Council's funding comes from the investment of approximately 450 Dade County businesses. The Dade County Beacon Council's membership (the 450 dues -paying members) annually elects a Board of Directors. Currently, the Board consists of 60 members. The Board annually elects an Executive Committee which provides the general governance of the Beacon Council, with present membership of 25. The Beacon Council has a staff of 38 persons with three operational divisions. The operational divisions are (1) Budget and Administration, (2) Business. Development and (3) Communications Membership and Research. Greater Miami Chamber of Commerce Founded in 1907, the Greater Miami Chamber of Commerce now has membership representing more than 4,000 businesses. Its purpose is to promote economic activity and growth in the Greater Miami region. The Chamber launched a leadership program for community members in 1979 and took a prominent role in helping the city's economy rebuild from Hurricane Andrew in 1992.. In 1995, it spearheaded the development of an economic masterplan for local job growth into the 2 1 ' century. The Chamber has a professional staff of 44 and has acted as an incubator for the development of other agencies such as the Greater Miami Convention and Visitors' Bureau. 1 92 ' MIAMI • ECONOMIC DEVELOPMENT C H A P T E R V Greater Miami Convention and, Visitors' Bureau The Greater Miami Convention and Visitors' Bureau defines itself as a private, not -for - profit sales and marketing organization. Currently it has over 1,000 members, including four local governments (The City of Miami, Metro -Dade, the City of Miami Beach, and the Village of Bal Harbor) which participate in planning and sponsoring activities to draw groups and visitors to the area. GMCVB helps to maintain and promote the local area's image as an attractive place to vacation and conduct business. THE CHALLENGES A key goal of the City's strategy for economic development should be to attract and maintain high value added industries and thus higher paying jobs. However, local economic growth cannot occur without certain fundamental elements being in place. Specifically, the size and growth of any economy is closely related to its: (1) educationaf system, (2) transportation system, (3) social -services system, (4) criminal justice system, (5) health systems, (6) cultural and recreational system, (7) government services system, (8) coordinated national and international marketing programs, and (9) sound local government fiscal systems. Generally, the growth of higher paying jobs occurs in communities where these systems are better than average and are functioning in a cohesive manner. Communities frequently must improve deficiencies in one or more of the above systems before economic growth can occur. Based on feedback and research performed by economic development groups in Miami and Dade County, crime, education, availability of trained labor force and image problems are several of the most frequently named impediments to investment within the City of Miami. CONCLUSION After reading this section of the City's Managerial Recovery Plan several facts should be apparent. First, while the Greater Miami area has substantial natural assets and resources, most of the traditional elements necessary to encourage economic development are not in the City's direct control. Two of the biggest contributors to the local economy, namely Miami International Airport and the Port of Miami, are not in the City's direct control.. However, the City can capitalize on its strengths in the tourism industry and the fact that the City owns many prime pieces of real estate. The City might want to consider packaging some of its various parcels of land and soliciting development proposals from developers for various development or redevelopment opportunities. Given the . success of Bayside in terms of attracting visitors and stabilizing that area of the City in which it is located, attracting more tourists to the City should be a major focus of future City economic development initiatives. 93 MIAMI • E C O N O M I C DEVELOPMENT The other fact that should be apparent is that there are numerous agencies and groups within the Greater Miami area involved in economic development. Generally, this leads to competing interest and confusion concerning the strategy and focus for economic development within the region. Since the City will be a major focus of any regional economic development effort, the City should try to take a lead in coordinating the various different agencies and governments to establish a common strategy and philosophy for economic development in Dade County. In addition, the City could leverage the information and knowledge gained from becoming more active in the countywide economic development process in order to reapply for empowerment zones and enterprise funds. These programs are generally awarded to cities and not agencies or groups involved in economic development. Being awarded enterprise funds or an empowerment zone would give the City the capital and or incentives necessary to attract new business and encourage existing businesses to stay. MAJOR INITIATIVES Initiative: Develop a common strategy and philosophy of economic development by 1 working in conjunction with the Beacon Council, Greater Miami Chamber of Commerce and the Greater Miami Convention and Visitors Bureau. 1 I 1 Initiative: Focus economic development efforts on retaining and expanding local businesses. Initiative: Develop programs which emphasize workforce development. 94 MIAMI • E C O N O M I C DEVELOPMENT CHAPTER Vil CAPITAL PLANNING • i ,� Op 'CHAPTER V11 CAPITAL PLANNING OVERVIEW All government organizations have to prudently manage the acquisition, maintenance and replacement of their physical assets. These capital assets must be available to the public as needed, in good working order, and, by some set of criteria, be cost-effective for the City to own and/or operate. As governments have limited resources, they cannot meet all demands for capital at one time. The purpose of a Capital Improvement process is to determine how much they can afford to spend on projects and how that money will be allocated over time. Capital Improvement Plans are also an important source of information for individuals and institutions outside of government. Investors and bond rating agencies stress the value of responsible Capital Planning for governments seeking to borrow funds. A comprehensive, well -regulated Plan can reduce the City's interest rates in the bond markets and can therefore be translated into tangible savings. Non-profit agencies and private ' developers also look to the Capital Improvements Plan to influence their own investments in the City. The more confidence they have in the Capital Improvements Plan, the more the City may benefit from partnerships with private investment which would help to more effectively leverage its own funds. .� In the City of Miami, capital projects are those capital or in -kind expenditures of at least $5,000 resulting in the acquisition, improvement, construction, or addition to the City's fixed assets in the form of land, buildings, or physical improvements to real property (more or less permanent in nature) and durable equipment with a life expectancy of at least three (3) years. Examples of items funded by Miami's recent Capital Budgets include the renovation of fire stations and the purchase of new police cars. The process by which the City develops and maintains its Capital Improvements Plan and corresponding Capital Budget is discussed below. LEGAL FRAMEWORK I Legal framework for the preparation of the City's Capital Improvement Program and Capital Budget (distinction to be discussed below) is dictated by the City of Miami Code, Metropolitan Dade County Code, and Florida State Legislatures' Local Government Comprehensive Planning Act of 1975 (as amended in 1986) and incorporated into the Florida Statutes as Chapter 163.316. r MIAMI • CAPITAL PLANNING 95 C H A P T E R V 1 1 THE CAPITAL IMPROVEMENTS PLAN AND CAPITAL BUDGET PROCESS The City of Miami prepares both a Capital Improvements Plan (CIP) and a Capital Budget each year. The Capital Improvements Plan is a six -year projection of capital projects that the City plans to fund through numerous sources, both actual and projected. The Capital Budget, in contrast, represents the actual set of all moneys appropriated by the City Commission for capital improvement projects. Capital Budget appropriations for the last year were fairly balanced among major program areas. 96 M I A M! 0 CAPITAL PLANNING 1E --C H A P T E R V 1 1 History of Capital Appropriations By Major Programs text which follows about recent improvements in the administration of grants). Capital Budgets for FY93 and FY94 were collapsed into one year because of the disruption caused by Hurricane Andrew. This chart shows periodic, but over time, relatively balanced swings in the funding of major program areas over the past eight fiscal years within the constraints of the City's yearly Capital Budget. 97 MIAMI • CAPITAL PLANNING CHAPTER VI II CAPITAL IMPROVEMENTS PLAN The City's Capital Improvements Plan process has evolved over the last twenty years. The primary functions of the established planning process are (1) to help select projects that will have long-term value and (2) to then monitor those projects to ensure that the assets of the City are protected from loss, theft, misuse or dramatic unauthorized changes from approved allocations. Projects become part of the CIP by being submitted to the Budget Office, Capital Improvements Section through department heads and project managers around the City. Capital projects are classified into one of fifteen major subject categories by sponsoring division. In proposing new capital projects, departments must establish how the project improves the City's financial condition, is consistent with the City's plans and policies, represents their department's top priority, coordinates with public and private actions, and is needed to maintain service levels. The form to submit projects is comprehensive and tries to focus on quantifying projects' demonstrable benefits to the City as a whole, the neighborhood in which the projects is located, and other zones of impact. As of the latest completed Capital Improvements Plan, grant moneys and other outside sources of non -General Fund moneys generally by-passed the official planning system. In future years, the City will .try to fold these projects and their sources of revenue into the overall CIP for more comprehensive planning and oversight of projects. Awareness of these projects and funds also may allow the City to optimize its resources by providing matching money and thereby receive more in grants. In reviewing currently funded capital projects in progress, departments must confirm the following information on the revenue side: • their funding sources as allocated; • their budgets as allocated; • any cash transferred in to cover expenses; and • and any remaining revenue budget. On the expense side, departments must detail: • their budgets as allocated per authorized department and by amount that they expect to expense; • all outstanding encumbrances; • all payments against outstanding encumbrances; 98 1 MIAMI 0 CAPITAL PLANNING C H A P T E R V 1 1 1 1 • the remaining balance of outstanding encumbrances; • the remaining balance of budgeted line items; and • total expenses per department and type. All of this information is reported back to the Capital Improvements Section for regular tracking purposes to be sure that departments do not exceed their allocated budgets and that the funds promised them are still available. I I 1 L Currently, in this time of fiscal distress, the Capital Improvements Coordinator and the City Manager review the list of proposed projects and compile a summary book of plans, that they find of special merit or necessity. Grant moneys are only available for specific projects and, if their funding is confirmed, these projects may proceed. General Fund money for Capital Projects is relatively scarce, thus, those projects that are to receive funds must be of compelling urgency or importance. These two conditions tightly circumscribe the City's choices and make a more formal process of selection redundant. In past years, when there was a greater likelihood that proposed capital projects would receive City funding, there was a more quantitative system to rank initiatives. In the future, when the City's funding of capital projects increases, the City may want to return to its earlier method to make its initial selection among project choices. The appointed Planning. and Advisory Committee has final approval of the CIP as prepared on an annual basis (see below). The first year of the approved CIP then becomes the basic working document from which the annual Capital Budget is derived. CAPITAL BUDGET The Capital Budget represents the funds that the City of Miami is legally allowed to spend on specific projects. The Capital Budget is reviewed each year and funds are appropriated for only that fiscal year. Projects move through the process from the CIP to the Capital Budget by being forwarded on to the appointed Planning and Advisory Committee. The Committee is empowered to recommend specific projects that should be funded, to ensure that all neighborhoods of the City are treated fairly, and coordinate such rcapital improvement projects that may overlap City resources.. For expenditures over $4,500 the City Commission votes on whether to appropriate money. These funds then comprise the Capital Budget and can be allocated to projects in process as authorized expenses are incurred. 1 1 99 1 MIAMI 0 CAPITAL PLANNING CHAPTER V 111 LINKING THE CIP AND CAPITAL BUDGET In theory, the CIP is always completed before that year's Capital Budget is approved. This will coordinate how the short-term Capital Budget folds into the larger, long-term plans for the City's needs as outlined by the Capital Improvements Plan. The overall requirements of each project can be then budgeted for and its timetable for funding be completed over several years. However, in recent practice, the Capital Budget has been completed and implemented before the City's CIP has been fully developed. As the City's Capital Budgets have been getting smaller and are expected to get smaller still (see commentary in next section on this trend), the generic effect of passing the Capital Budget before the CIP is to halt or greatly delay funding of some projects that were anticipating funding in favor of others that have come to management's attention only recently. Passing the Capital Budget before full development and approval of the CIP reduces the usefulness of the CIP process and puts management in the position of primarily reacting to short-term events rather than following long-term strategies. As outlined by the form and process of these planning devices; the CIP should guide the Capital Budget and not the reverse. CHALLENGES FOR CAPITAL PLANNING IN THE CITY'S CURRENT FISCAL ENVIRONMENT The major challenge facing the City's Capital Planning process will be the lack of available funds as the City moves to a Pay -As -You -Go system of financing capital projects. Going forward, capital projects will only be funded by those outside grant sources the City can locate and a small portion of the General Fund to supplement projects of the utmost urgency or importance. 120 100 80 60 40 20 0 Actual General Fund Net Appropriations FY 1982 Through FY 1996 17 Net Appropriations FY82 FY83 FY84 FY85 FY86 FY87 FY88 FY89 FY90 FY91 FY92 FY93 FY95 FY96 & 94 100 MIAMI 0 CAPITAL PLANNING C H APTER V 1 1 1 1 1 U 1 From FY82 through FY86, the City's Capital Budget was relatively large, averaging approximately $79.5 million. The main funding sources were a Federal revenue -sharing agreement and City bonding capacity. During that time, the City invested in large projects such as the Knight Center and the Bayside Marketplace. However, funds for capital projects dropped off dramatically in FY87 and the City remained extremely conservative in its capital spending until FY92. When Hurricane Andrew struck that year, it precipitated a $42 million infusion of moneys into capital projects which has augmented the budget for some time. Now that money is running out and the City is coming to the end of its authorized bond funds. Capital expenditures are expected to return to their FY91 and FY92 levels. Capital budgets before FY97 were greatly dependent on the City issuing tax-exempt bonds for capital funding. The chart above shows how the City relied on bond funds to the exclusion of General Fund appropriations. However, these bond funds will be substantially exhausted by FY99 and the City does not have plans to issue additional bonds at this time. In FY97, the City found $10 million of alternative financing and contributed $8 million from the General Fund to eliminate the prior year's Capital Projects' shortfall (see next paragraph for explanation of why funds were needed). The City is further funding $11.1 million in FY98, $5.7 million in FY99, and will limit the annual General Fund contribution to $7 million starting in FY00. This decision could push off projects listed in the CIP to future years unless they secure other sources of funding or utilize other types of financing. The only contractually obligated project that the City must fund over the next four years from this General Fund amount is a $20 million purchase of take-home cars for the Police Department. All other projects in the CIP, even those involving basic preventative maintenance, will be subordinate to this contractual obligation. The CIP projects currently 101 MIAMI • CAPITAL PLANNING C H A P T E R V 1 1 scheduled from FY99 forward that will not be able to be moved into the Capital Budget due to a lack of funding clearly demonstrates the importance of returning to fiscal health and regaining access to the credit markets. The Stierheim Report of 1996, revealed that between $18 million and $22 million of the funds appropriated to Capital Projects had been used for other purposes. Since the report was issued, the City has paid that money back into the Capital Projects Fund, but there are few safeguards in place that would keep such an inter -fund borrowing from happening again. Moneys in the General Fund are not segregated into separate accounts, but rather stay in a single pool until allocated funds are actually spent. This pattern includes specialized bond funds and other moneys legally restricted to specific purposes. To keep such a pooled cash system of funds, the City needs to institute more careful monitoring of balances and be vigilant in flagging the potential for any inter -fund borrowing before it becomes a problem. , Finally, the Blue Ribbon Task Force noted that there is little to no coordination of Capital Planning programs once they are appropriated. This situation could lead, for example, to the same street being torn up twice for projects which could have pooled information and resources to just remove the street surface once. Technically, such coordination of capital projects is the responsibility of the appointed Planning and Advisory Board. However, in an environment in which Capital Planning resources are so scarce, it should become a higher priority for such funds to be used efficiently and the City needs to consider how to ensure that such coordination takes place. 102 MIAM 1 0 CAPITAL PLANNING 11 1 C HAP T E R V 1 1 1 GUIDELINES FOR CAPITAL PLANNING PROCESS The City should observe the following guiding principles in the management of its Capital Improvements Plan: • Key monitoring systems must be established to ensure that Capital Improvement Funds are being used appropriately. • All capital projects and acquisitions, regardless of funding source, should be controlled and managed through the CIP process. • The CIP should be integrated with the - annual Operating Budget and the City's Strategic Planning process. • The City should maximize all federal and state revenue sources for capital improvements. • The City should develop an adequate internal source of funding out of its annual operating budget to replace needed infrastructure and capital equipment. • The City should issue debt only for major capital projects and not try to finance other parts of the capital program with debt. Revenues derived from the sale and lease of surplus City real properties should be dedicated to the City's Capital Improvements Plan or to generating other recurring I revenue. • The City should maximize the use of current City facilities and should, where feasible, give higher priority to maintaining present facilities over new construction. • Inflation factors for all projects in the CIP should be considered each year and appropriate adjustments made to all project estimates. • The CIP section of the Office of Budget and Management Analysis should provide the greatest possible accountability in its management of the CIP. • CIP practices and procedures need to be documented in a manual to allow for the replacement of key personnel loss of knowledge for the City. • FEMA practices and procedures should be documented into a procedures manual to allow for similar replacement of key personnel without undue financial exposure for the City. • CIP data reporting requirements should be created such that information can be shared with SCI and other data bases. • City Departments should identify the operating implications of all capital projects and priority should be given to those which will result in a reduction of operating costs. 103 11 MIAMI • CAPITAL PLANNING CHAPTER Vill DEBT MANAGEMENT OF L,T! F ♦ � f t r • DEBT MANAGEMENT OVERVIEW OF POWERS AND PROVISIONS . Debt Management is a vital element in achieving overall fiscal responsibility. Debt Management is the process by which an operating entity continuously monitors existing debt, evaluates the impact of issuing additional debt, and establishes procedures for issuing additional debt. In Miami, the City Treasurer is responsible for the day to day Debt Management functions. The City Manager and the Assistant City Manager are responsible for the general oversight performed with the guidance of a Debt Management Policy (DMP). The process of Debt Management is best performed under a DMP, operating procedures are established and a financial control mechanism will be set in place. Currently, there is not an established DMP in effect for the City. In the Blue Ribbon Task Force draft document, a DMP has been presented which the City Commission is planning to adopt. Below are several key policies from the document that should be highlighted: • The City will not issue debt obligations or use debt proceeds to finance current operations. • The City will utilize debt obligations only for capital improvement projects that cannot be funded from current revenue sources or in such cases wherein it is more equitable to the users of the projects to finance the project to finance the project over its useful life. • The City will issue debt obligations for refinancing existing debt or other obligations only if financially advantageous or necessary to release existing covenants under bond documents. • The City will measure the impact of debt service requirements of outstanding and proposed debt obligations on single year, five, ten, and twenty year periods. This analysis will consider debt service maturities and payment patterns as well as the City's commitment to a pay as you go budgetary capital allocation. These are sound principals for establishing financial integrity for the future and will be viewed positively by the investing public in terms of credit perception. Improved credit perception can lead to lower borrowing cost for the City which can reduce the overall cost of capital projects and allow the City to take advantage of a myriad of financing and refinancing alternatives available in the Capital Markets. M IAM I • DEBT MANAGEMENT 104 C H A P T E R V 111� Since December 1996, when the major credit rating agencies downgraded the City's debt rating, perceptions concerning the City's credit have been improving. Although the rating. has not changed since the downgrade, Moody's Investors Service elevated the outlook from negative to stable. The main concern remains the City's weak cash position. The City's inability to increase operating revenues by increasing property taxes has the rating agencies concerned (property taxes are 96% of the statutory limit of 10 mills). Due to the City's inability to increase tax revenue, revenue generation is limited to increasing user fees and rates on other financing sources such as licenses and permits. Unfortunately, these are smaller components_ of total revenue, therefore have little impact to top line growth. Therefore, without exploring other opportunities, the only way to improve the General Fund balance is by reducing expenditures or by increasing new revenue sources. Concerns about the City's credit are justified, but Moody's has pointed out three factors which bode well for the City's future prospects and warrant the positive outlook: 1. A growing economic base- The City is a key business center for Latin American trade. 2. Strong fiscal oversight- Along with the Oversight Board, the City's management team has been instrumental in closing the fiscal 1997 budget gap. 3. Enhanced security provisions for all outstanding debt- Although the city has never missed a debt service payment, cash flow concerns prompted the City to institute an Escrow agreement with a Trustee on all of its debt (including general obligation debt) to help ensure timely payment of debt service. This agreement is to remain in place for three years. Although the outlook is stable, improving the credit rating of the City will be contingent upon successful implementation of a recovery plan. 105 MIAMI • DEBT MANAGEMENT n C H A P T E R V 1 I I DESCRIPTION OF CURRENT INDEBTEDNESS The City of Miami has three forms of debt outstanding: 1. General Obligation - General Obligation debt is secured b property taxes and g g YP pertY pledges the full faith, credit and taxing power of the City. 2. Appropriated -. Debt service payments for appropriated debt is subject to annual appropriation by the City Commission from the General Fund. Appropriated debt usually has some revenue stream suggested for its repayment. However, the revenue stream of the project or purpose flows to the General Fund and is not dedicated to pay debt service, it is considered tax supported debt. Appropriated debt is an obligation of the City, but does not carry the full faith and credit pledge of the City. Instead, the City simply covenants to appropriate the appropriate level of debt service in its annual budget. 3. Specific Pledged Revenue - Pledged Revenue debt is secured entirely by the revenues generated from the associated project. This debt is not a direct obligation of the City. As of September 30, 1997 the City had $491,018,225 in outstanding debt. This consisted of $157,020,000 in General Obligation debt outstanding, $243,206,900 in Appropriated debt outstanding, and $90,791,325 in Specific Pledged Revenue debt outstanding. Below is a graphical depiction of the City's aggregate outstanding debt service. In addition, the table on the following page, provides the detail for all of the City's outstanding debt service. 106 MIAMI • DEBT MANAGEMENT 300 . C H A P T E R VII11 As of September 30, 1997 Form of Debt Outstanding Principal Final Maturity Call Date GENERAL OBLIGATION Series 1977 B Series 1978 Series 1981 .Series1985 Series 1988 Series 1989 Refunding Series 1991Refunding Series1991 Series1992 Series 1992 Refunding Series 1993 Refunding Series 1995 Total General Obligation Debt PROPRIATION Series 1995 Revenue -Taxable Pension Series 1994 Revenue Series 1995 A Special Obligation Series 1995 B Special Obligation Sunshine State Government 1988 Sunshine State Government 1994 Sunshine State Government 1995 A Sunshine State Government 1995 B Total Appropriation Debt: ECIFIC PLEDGED REVENUE Series 1986 A Special Obligation Series 1987 Special Obligation Series 1988 Special Obligation Series 1989 Special Obligation Series 1990 Community Redevelopment Dept of HUD, S/E Overtown Dept of HUD, Citadel Project Total Specific Pledged Revenue Debt: TOTAL INDEBTEDNESS 3,820,000 12/1/98 N/C 2,145,000 12/1/07 N/C 4,285,000 8/1/11 Currently Callable 1,660,000 4/l/98 Currently Callable 1,485,000 ll/l/98 N/C 2,280,000 4/1/99 N/C 10,865,000 5/1/13 511101 @ 102% 1,695,000 7/1/01 N/C 9,100,000 8/1/17 8/l/02 @ 100% 66,175,000. 12/1/13 12/1/02 @ 100% 31,010,000 7/1/13 7/1/03 @ 102% 22,500,000 111115 1/1/03 @ 101% $157,020,000 71,250,000 1.6,285,000 22,000,000 71,250,000 21,161,900 8,590,000 3,300,000 29,370,000 $243,206,900 2630,000 42:311,325 30,000,000 4,845,000 3,405,000 5,100,000 2,500,000 $90,791,325 $491,018,225 12/1/25 9/1/14 12/ 1 /25 2/l/25 111115 1/1/14 7/1/12 l/1/25 7/l/06 7/1/12 7/1/19 7/l/09 1011115 7/1/09 8/1/04 12/1/06 @ 102% 9/l/03 @ 102% 8/1/05 @ 102% 12/1/06 @ 102% N/C N/C N/C -'N/C 10/1/98 @ 100% 1/1/98 @ 100% N/C 7/l/99 @ 102% 10/1/00 @ 104% N/C N/C 107 1 MIAMI • DEBT MANAGEMENT C H A P T E R V 1 I 1 TYPES OF DEBT General Obligation Debt The City has issued General Obligation debt for the following purposes: • Sanitary Sewer System • Storm Sewer System • Fire Fighting • Street and Highways • Parks and Recreation • Police Headquarters • Housing. • Refunding The following two charts provide a graphical depiction of the City's General Obligation Debt. The first chart is a graphical representation of the principal and interest payments that the City is currently scheduled to repay. The second chart is a schematic representation of the City's General Obligation Debt. It shows a history of the City's general obligation borrowings. Annual General Obligation Debt Service (P & 1) 108 MIAMI • DEBT MANAGEMENT OUTSTANDING GENERAL OBLIGATION DEBT t The chart is arranged chronologically from left to right. New money issues are set along the bottom row and refunding bonds seOa rows above, depicting successive refundings. Bond issue with all maturities either paid off or refunded Bonds with some or all maturities still outstanding O Description of Escrow; enumerating the maturities that were refunded, the par amount that was refunded, ® and the call date to which the proceeds were escrowed Escrow with proceeds outstanding Flow of refunding proceeds Series 1972 Seder 1977 Public ParksaRec. Sewer, Polim, Fie Naw Murry New Money $2S,350,00D s2J.000,900 Dated 1011M Dated 5/1/77 Final Maw y 101167 Fiaal Maturity 5/19711111 M IAMI • DEBT MANAGEMENT 109 MMMMMMM C H A P T E R V I 1 1 ' Appropriated Debt Pension Bonds ' The City issued pension bonds in December 1995 to fund approximately three years of annual contributions to the two pension system. Additionally, a portion of these proceeds were used to fund the separation liability incurred in an early retirement option in Fiscal ' Year 1995. The City must now resume annual payments to the pension systems and fund the debt service on these bonds. I Other Capital Projects For various capital needs like building improvements, land acquisition and public improvements the City borrows money to fund the cost. To date, the city has either borrowed with a direct bond issue (Special Obligation Bonds -Non -Ad Valorem ) or through the Sunshine State Governmental Financing Commission. The Commission was tcreated in November 1985, by the Cities of Orlando and Tallahassee, Florida through an inter -local agreement, as a pooled financing vehicle to allow for a limited number of high ' quality local governmental units to join together in a variable rate financing program and thereby benefit from the inherent economies of scale. . Specific Pledged Revenue Convention Center Complex Revenue Bonds 1 The City issued bonds to fund the acquisition of land and construction of the City of Miami/University of Miami James L. Knight International Center and an appurtenant parking garage. The Convention Center Bonds are collateralized by a pledge of the net revenues of the Convention Center (including revenues from the parking garage), certain public service tax revenues and certain other moneys. MIAMI 9 DEBT MANAGEMENT 110 C H A P T E R V 1 1 1 FUTURE DEBT ISSUANCE AND CREDIT MARKET CONSIDERATIONS At this time the City does not have any new money debt issues planned. When the City plans to enter the credit markets they will explore all options including communication with bond insurance companies and credit enhancement facilities. In addition, the City will seek refinancing opportunities where appropriate. Going forward, the City will establish procedures when considering debt financing for capital projects. The City will create a Finance Committee who will consider the following items before proceeding with issuing debt: • The impact on the City's Debt capacity - This is designed to ensure that the City will have the flexibility to borrow capital in the future if it is deemed appropriate. • The ongoing impact of the financed project on the City operating budget- This control is set in place to avoid over -leveraging the City's resources. • The legality and availability of revenue for the repayment schedule of such debt service - This is designed to protect against default on debt service. • The appropriateness of issuing such debt considering the City's current and long-term goals and the cost of administering the debt - Even if the City can afford to issue debt, this is designed to prevent unnecessary debt issuance. • The impact of the debt on the general economy of the City and on the City residents - A cost/benefit analysis should be conducted to determine if the general public will benefit from the issuance of debt to support the relevant project. • Other relevant factors Other considerations the City will consider regarding debt issuance will include the repayment term. The City is scheduled to retire 38% of its General Obligation debt within 5 years, 69% within 10 years, 87% within 15 years and 100% within 20 years. This type of amortization schedule leads to varying debt service payments, which can be seen from the preceding chart which depicts the principal and interest payments on the City's GO debt. The City may want to structure its debt in such a way that the revenues or benefit generated from the operation or use of an asset will match the debt service associated with the asset. 111 MIAMI • DEBT MANAGEMENT C H A P T E R V 1 1 I MAJOR INITIATIVES The City believes that many of the Initiatives developed in the past year are sound rideas. Below are some of the initiatives that are being implemented or that should be highlighted. • The City plans to implement the Debt Management Policy in the Blue Ribbon Task Force. The policy is awaiting approval from the City Commission. • The City's Current Ratio (Non -Ad Valorem Revenue/Maximum Annual Aggregate Debt Service), a liquidity measure, is approximately 5.6 times. The City has a goal ' of increasing the ratio to 10 times. This will enhance the City's liquidity and financial flexibility. The City should look for escrow restructuring opportunities to potentially enhance its cash position. 1 112 IM IAM 1 9 DEBT MANAGEMENT CHAPTER IX CASH MANAGEMENT L,(1t OF k 1 �o tti° 1] GASH MANAGEMENT OVERVIEW Cash management is a tool utilized by governments, businesses and others to ensure that excess cash is always put to its most effective use. Usually, this means investing the funds in securities that mature when the entity needs the cash while at the same time creating maximum investment earnings with little to no risk to the entities capital. Cash management is an important part of an entities operating budget as it provides a method of producing additional funds for the entity to use for funding its operations. While entities generally have numerous sources of funds to invest, cash management generally applies to the investment of short term funds. For purposes of this report short term funds will be defined as those funds which are not immediately .needed for payroll, current year debt service or current year capital improvement projects. The remainder of this section will focus on how the City of Miami's cash management program is structured, how it operates and who is responsible for administering the program. CASH MANAGEMENT OPERATIONS ' As mentioned earlier, short term expenditures are defined as all daily operating .expenditures excluding payroll and debt service. For short term expenditures, the City maintains an overnight funds sweep program collateralized by "full faith and credit" tinstruments of the US Government and its agencies, with the City designated as the collateral beneficiary. rIn choosing which investments to make, the City has established the following investment objectives, in order of importance: (1) safety of capital, (2) liquidity of capital and (3) return on capital. While investment returns are important and can make a significant contribution to the City's operations and capital projects, safety and liquidity, in that order, take precedence over investment return. Therefore, every effort is made to select the most advantageous investment vehicle and term of investment to maximize earnings. The Treasury Manager within the Finance Department has been designated as the individual responsible for managing the City's cash management program. The Treasury Section is currently staffed with three individuals including the Treasury Manager who are responsible for overseeing approximately $60 million on an average daily basis. The City currently uses First Union bank and one main account for all of its depository needs. Account balances of collections and check, clearings are electronically received from First Union each morning. Based on the electronic information of paid items and clearing patterns of the checks which are presented, funds are transferred to cover disbursement needs for the day. Funds not needed to cover paid items are pooled and invested in MIAMI 0 CASH MANAGEMENT 113 C H A P T E R I X applicable investments as outlined by the. City's Investment Policy. The primary determinants of the excess cash flow available to the City are the level of future debt service and payroll. The flow chart on the following page provides a graphical depiction of the process that the City uses to invest its short term funds. The Treasury Manager invests funds based on the daily; weekly, and monthly cash flows produced by the Treasury Section. Process of Investing Short -Term Funds Main Depository Account Main Operating Account Accounts Working Payable Capital Account Account Excess Funds Invested CIP Account The City's funds are invested conservatively in obligations of the federal government or instruments secured by obligations of the federal government. As of October 8, 1997 the City's investment portfolio was approximately $67 million of which 90% was invested in agency securities and 10% was invested in commercial paper. In addition, the majority of the portfolio (76%) was in the 31-90 day maturity range. Graphs of the City's investments by type of security and the maturity range are provided below. Investments By Type (As of October 8,1997) Commercial Pap ($7,000,000) 10% Treasury and Agency Securities ),000,000) 90% 114 r MIAMI • CASH M A N A G E M E N T CHAPTER 1 X 1 1-1 1 1 1 1 1 1 Investments By Maturity (As of October 8,1997) 30 Days or Less ($4,000,000) 31 To 90 Days 6% ($51,000,000) 76% 181 To 270 Days ($10,500,000) 16% 91 To 180 Days ($1,500,000) 2% INVESTMENT PROCESS The City has established a formal bidding process for the investment of short term funds. The process consists of maintaining a bid list of five major financial institutions qualified under Chapter 280 of the Florida Statue and two major brokerage firms. Qualified institutions are defined as financial institutions governed by Chapter 280 with a branch office location in the City of Miami, Florida. Brokerage houses must maintain an office in the City of Miami and are selected based on the amount of equity in the firm, number of years in operation and reputation.- Currently the City's bid list consists of the following institutions: Brokers PaineWebber Merrill Lynch Dean Witter Bank of America Bear Stearns Prudential Securities Everen Securities Direct Issuers The Associates Ford Motor Credit Hertz Corporation Capital American Express When securities need to be purchased, the City calls each firm on the bid list either the day of the transaction or the day immediately preceding the transaction date. Next, each bid is written down on a standard bid form developed by the City and retained on file for each transaction. Based on the bids received, the City accepts the highest bid as the winning bid and then transfers funds on a delivery versus payment basis. 115 MIAMI • CASH MANAGEMENT C H L1 P T E R 1 X INVESTMENT TRANSACTION AUTHORITY The City Manager has designated the Treasury Manager as the individual responsible for managing the City's investments. The Treasury Manager discusses investments with upcoming maturities with the Assistant Finance Director and the Comptroller if there is a question as to new maturity target dates or type of investment vehicles to be utilized. Based on these discussions, the Treasury Manager executes the transaction and completes an "Investment Transaction Report" for . each investment transaction. The Assistant Finance Director and the Comptroller then review and approve the Investment Transaction Report. The fully executed Investment Transaction Report contains all information pertinent to the investment and contains the approval signatures of the Comptroller, Assistant Finance Director and Treasury Manager. Funds related to each investment are transferred according to authorized funds transfer procedures and limits established under the provisions of the City's contract with its main depository bank. MATURITY AND LIQUIDITY REQUIREMENTS The City selects investments whose terms compliment its need to make the following major expenditures: (1) biweekly payrolls, (2) debt service payments and (3) capital project needs. For each expenditure event, investments are selected whose maturities occur at a date close to the. date that funds will be needed. Investments also are selected based on the highest yield for the particular type of investment. In the case of capital projects, in which the exact date that expenditures need to be made is unknown, the. City selects several investments with varying maturities so that monies are available each month to cover all -capital expenditures. Any unused capital. investment'funds are then placed in investments of longer duration to maximize return. potential. In addition, the City maintains an overnight investment program of approximately $10,000,000, which provides funds needed to cover daily operating expenses not including debt service, biweekly payroll and capital project needs. Interest yields on these investments are competitive though somewhat lower than longer term instruments. PERMITTED/PROHIBITED INVESTMENTS Below are tables of permitted and prohibited investments according to the City's investment policy. In addition, a brief discussion of the restrictions for investment in derivative securities is also provided. This is particularly important given some of the highly publicized losses experienced by several municipalities in their investment portfolios. It is important to note that the City's current portfolio does not consist of derivative investments of any type. 116 11 M I AM 1 9 CASH MANAG E M ENT 1 I 1 i All repurchase agreements are fully collateralized and the collateral is held in the City's name by a third party custodian. Repurchase Agreements are limited to transaction in which the proceeds will be used to provide liquidity. Any investment which is not issued in "Book Entry Only" form is physically held by the City in a secure vaulted area and surrendered only when invested funds and earnings are received by the City at maturity. Derivative securities shall be utilized only if specifically authorized as part of the investment plan and the Finance Director or their designee has sufficient understanding/expertise to invest in derivatives. All proposed derivative investments (including "Swaps") will be analyzed by the City's financial advisor and will be presented to the City Commission for approval. Below is a table which describes in detail the investments which the City is permitted to invest its short term funds. Moreover, a table of the prohibited investments is also included. Permitted Investments Authorized Investments Time Deposits Duration N/A Maximum % of Portfolio 100% Maximum % of Combined Asset Group 100% Certificate of Deposits 0-3 Years 100% 100% US Treasury Bills N/A 100% 100% US Treasury Notes 0-7 Years 100% 100% US Government Agency Securities 0-3 Years 50% 50% U.S. State and Territory Bonds (1) _ 7-10 Years 50% 50% Fixed Term Repurchase Agreement 0-3 Years 20% 100% Overnight Repurchase Agreement N/A 100% N/A Bankers Acceptance N/A 20% 30% Commercial Paper (2) N/A 20% 30% Corporate Notes and Bonds, Medium Term Notes and Yankee Notes and Bonds (3) 0-2 Years 20% 30% Corporate Notes and Bonds, Medium Term Notes and Yankee Notes and Bonds (4) 3-7 Years 20% 30% Money Market Mutual/Trust Funds (5) N/A 100% 100% Fixed Income Mutual Funds (6) N/A 25% 25% Externally Managed Funds (7) 3-7 Years 20% 20% Interest Rate Swap Agreements (8) N/A 10% 20% Notes: (1) Obligations must be fully insured or rated in 1 of the 2 highest rating categories by Moody's or S&P or their successors. (2) Must be rated A-1 or P-1 by Moody's or S&P. (3) Must have a maturity of one year or less and be rated by 2 or 3 designated rating agencies in 1 of the 2 highest rating categories. (4) Must have a maturity greater than 1 year but less than 5 years and be rated by 2 or 3 designated rating agencies in ' 1 of the 2 highest rating categories. (5) Must meet the following criteria: (1) State of Florida Local Government Surplus Funds Trust Fund. (2) Mutual/Trust Funds sponsored by the Florida League of Cities. (3) Private money market mutual funds backed entirely by "Full Faith and Credit" of U.S. Gov't Securities not to exceed 25%. (6) Must be sponsored by the Florida League of Cities (7) Must be approved by the City Commission with investment limited to City policy and rating criteria. (8) Must be approved by City Commission prior to execution. 117 MIAMI 0 CASH MANAGEMENT C H A P T E R I X i Prohibited Investments and Investment Activities Unregistered or Mortgage Restricted Backed Options and Common Stock Warrants Stock Securities Venture Capital Futures Foreign Private Preferred Stock Commodities Margin Trading Exchange Real Estate Placements Any Inverse 10 or PO Strips Convertible Limited Floating Rate Oil and Gas or Inverse Bonds I Short Selling I Partnerships I Security Wells Floater HISTORICAL PERSPECTIVE The City of Miami employs a "pooled cash" concept under which cash from all funds is, collected and disbursed from co -mingled cash accounts regardless of where the cash was originally sourced. This approach was established in lieu of maintaining separate and distinct bank accounts for each fund. It not only simplifies the City's approach to its cash management operations, but it also offers an opportunity to maximize its investment earnings as a result of having a larger investment portfolio. While this approach is standard among governmental entities, there is a discipline required in such an environment to insure that funds are not spent simply because pooled cash is available. To do so results in the functional equivalence of inter -fund borrowings, which may not be proper. Such transactions are manifested as negative "equity positions in pooled cash positions" by the individual funds in the pooled cash account. At a minimum, the discipline called for in such an environment must include monthly monitoring of negative equity in pooled cash. Moreover, if this situation persists for more than 30 days, it must be made known to the City Manager or his designee. In addition, if a policy decision is made to allow the situation to exist, high level approval must be obtained and plans/projections for subsequent repayment or correction must be developed. Prior to its fiscal emergency, the City of Miami operated using a pooled cash concept but without paying close attention to negative equity positions in pooled cash. However, with the elimination of almost all of its enterprise funds and their subsequent collapse into the General Fund, the City has nearly eliminated the need for inter -fund borrowings. 118 11 M IAM I • CASH MAMA -DEMENT C H A P T E R 1 X 1 1 1 1 1 MAJOR INITIATIVES The City has made some improvements in its cash management operation during the most recently ended fiscal year. Among its major accomplishments were to develop and adopt an Investment Policy; reconcile all outstanding cash accounts; reduce the level of commercial paper in the portfolio; and, to establish an escrow account for the payment of future debt service. Looking forward, however, there are still steps that the City should take in order to improve the efficiency of its cash management operations. Those steps are outlined below. • Develop a system for tracking funds in pooled cash. • Modify the existing monthly budget to actual report (BE 600) in order to improve its usefulness as a managerial report. • Establish a Investment Procedures and Internal Controls manual. • Investigate purchasing in-house software to perform portfolio management statistical calculations instead of outsourcing. 119 MIAMI 0 CASH MANAGEMENT APPENDIX A RECOMMENDATIONS INDEX City of Miami 0 Management and Productivity Initiatives Formal strategic planning should be immediately reinstated as part of the City of Miami's organizational structure. Develop the structure and process to t sustain long-range strategic planning for the City. The City should complete the first strategic plan within a four -to -six month time period after convening team (to link to next year's operating and capital 2 budgets). Engage a professional firm with expertise in strategic planning to facilitate and expedite the completion of the first strategic plan for the City. 3 Risk Management Department Review -Develop an overall safety & health strategic plan for the City as well as for each Department 3 TabF/Page 10 Upon completion of the strategic plan, develop and execute a communication strategy targeted to residents, City employees, government, the business 4 community, media and location services. Institute a forum for resolving resource allocation issues to align all major 6 projects within the City's strategies. Revamp the City's budgeting process to match the revised organization structures cited in the re -organization plan. The tracking processes should be flexible enough to facilitate sourcing decisions and management performance. 6 Critical Success Factors -Limited monitoring of departmental budgets is performed 6 Tab B/Page 2 Link Strategic Planning to Operating and Capital Budgets 7 Prepare all budgets after the annual strategic planning process has been completed. 7a Merge budget and operating plans into one document. 7b Critical Success Factors -Each department should be required to prepare a business planning cycle 7b Tab B/Page 2 Submit capital and operating budgets simultaneously and integrate them in terms of goals and purpose. 7c Set capital and operating budget horizons to be consistent with strategic goals. 7d Incorporate contingency planning into budgets. 7e City ofMami - Office of Budget I of 41 8:22 AM121151971nirCrosRef ® - City of Miami 0 Management and Productivity Initiatives Require managers to demonstrate how proposed projects are in line with the City's strategic plan. This can be done in the form of a cost/benefit analysis that measures the expenditure of resources against the contribution to 7f achieving goals. Expedite implementation of the City Manager's reorganization plan as outlined in the revised "Five Year Plan". The City should begin planning how to adopt a more progressive organization structure. Office of Professional Compliance -The Office of Professional Compliance should be removed from the department I 8 I I ITab B/Page 8 Office of Professional Compliance=Consideration should be given to incorporating this function within the Police Department organization, reporting 8 Tab B/Page 8 directly to the Police Chief Office of Professional Compliance -A review of other local jurisdictions of simila size should be conducted to determine, if there is a need for a separate review 8 Tab B/Page 8 function, how it is typically organized Solid Waste Management -Solid Waste should be separated from GSA Move aggressively to reestablish an appropriate management structure from Hirst level supervisor through middle management to department head. Survey to determine perceived and actual departmental shortfalls in staffing. Each department must justify the tasks to be performed that cannot be comoleted at current staff levels. g TabK/Page 12 10 The City should perform a mgmnt/operations study of the finance dept. This study should encompass an extensive analysis to evaluate qualifications and the work loads of the staff to det need to expand staff and / or reassign tasks 10 Page 1 where appropropriate. Critical Success Factors -'Selectively review and waive hiring freeze of positions 1 10 1 1 'Tab B/Page 1 Information Technology Division (IT) -Positions should be created and funded t bring to City appropriately skilled staff to maintain City in today's technology I 10 I I ITab B/Page 6 environment Immediately conduct a planning study of office space to determine if office requirements can be met through rearrangement of existing space vs. leasing 11 new space. Consider placing Risk Management under the Assistant City Manager of Finance and Administration to consolidate similar functions. 12 Consider placing Procurement under the Assistant City Manager of Operations to enhance customer service orientation and efficiency. 13 Continue with current plans to transfer some fleet responsibilities from the Fire and Police Departments. 14 City ofMtami - Office of Budget 2 of41 8:22 AM121151911MICrosRef ' 11 Ll City,pf,Miami Management and Productivity Initiatives Fleet Management Task Force -Strongly recommended that the services performed at General Services Administration, Miami Police and the Miami Fire 14 TabD/Page 3 Departments be consolidated Terminate the current Police take-home policy Solid Waste Management -A better sharing of overhead cost could be made if all Fleet maintenance operations in the City were consolidated 14 TabK/Page 12 responsibilities for other key maintenance to GSA. The City needs to adopt appropriate policies and procedures to assure that good business practices are followed. Fleet Management Task Force -Need to optimize the layout and work flow processes of the physical plant 1s 16 16 TabD/Attachment II Fleet Management Task Force -Car assignments should be reallocated on the basis of shift size and duty assignment 16 TabD/Attachment II Fleet Management Task Force -Vehicle service life should be extended from 5 years and/or 75,000 miles to 6 years and/or 100,000 miles 16 TabD/Attachment II Fleet Management Task Force -All surplus cars to the City's needs, or ready fo retirement, should be auctioned off instead of donated to a sister city or any 16 TabD/Attachment II other entity Health Insurance Task Force -Form 5500 for each benefit where form is required should be examined by Benefits, Human Resources/Labor Relations I 16 I I ITabE/Page 3 and Finance Departments before being submitted to the IRS Health Insurance Task Force -A sense of urgency coupled with empowerment and responsibility. should be developed within the Benefits Office operating as 16 TabE/Page 4 a component of HR Opportunities Task Force -Should be funding a portion of the future benefits 16 TabK/Page 2 being earned by current employees on post -employment health care benefits Opportunities Task Force -Necessary to complete a long term financial workout plan including a one -to -two year short-term plan 1 16 1 1 1TabK/Page 2 Opportunities Task Force -Workout plan should be designed to immediately improve the operating cash flow through significant revenue increases and 16 TabK/Page 2 expenditure reductions Opportunities Task Force -Long-range workout plan should consider partially eliminating accumulated deficits through sale of real estate, refinancing debt 16 TabK/Page 2 and rightsizing City services Opportunities Task Force -As soon as possible, the City should determine its actual financial position as of the current date 16 TabK/Page 3 Opportunities Task Force -Increase enforcement efforts to reduce the level of illegal dumping within the City which is required to be cleaned up by Solid 16 TabK/Page 4 Waste 1 City ofMiami - Office of Budget 3of41 8:22 AM11/I51971ni1CrosRef ® City of Miami Management and Productivity Initiatives Opportunities Task Force -Increase efforts to audit or otherwise verify that the City is receiving the full amount due from franchise revenues from commercial 16 TabK/Page 4 solid waste companies Opportunities Task Force -Transaction on New Miami Arena should be reviewed in detail to ensure that the return to the City is commensurate with 16 TabK/Page 5 fair market value of the parcel Opportunities Task Force -Serious consideration should be given to obtaining as large a payment as possible in the near tens and/or long term recurring 16 I I 1TabK/Page 5 revenues on the New Miami Arena parcel I Opportunities Task Force -Should conduct review of all City activities to determine which of the activities could be performed more economically and with a higher level of service by another local government or by a private 16 TabK/Page 5 enterprise Opportunities Task Force -A complete listing of all the City's account receivable balances should be compiled including revenues recorded in the accounting 16 TabK/Page 6 records as well as balances which may not be recorded Opportunities Task Force -Should review all services provided to determine level of fees and charges associated with each service 16 TabK/Page 6 Opportunities Task Force -Should determine whether fees charged are reasonable based on the fully loaded cost of the service, rates charged by 16 TabK/Page 6 other local governments and private enterprises for similar services Opportunities Task Force -Rates should be adjusted to ensure service users are paying the associated costs and to provide a return to the City which is 16 TabK/Page 6 appropriate Opportunities Task Force -Formal policies should be adopted regarding when. waiver of user charges are to be granted 16 TabK/Page 6 Opportunities Task Force -Steps should be taken immediately to reduce or eliminate the.financial burden associated with ownership of James L. Knight 16 TabK/Page 6 Center and Parking Garage and the Coconut Grove Exhibition Center Cost of Solid Waste Operations -Can save fleet operating costs as well as crew time in Solid Waste by utilizing dose -by Regional Transfer Stations 16 TabK/Page 9. Cost of Solid Waste Operations -May be able to accomplish significant savings if a few loads per day could be directed directly to the disposal site with the 16 TabK/Page 9 remainder going to the transfer station Cost of Solid Waste Operations -Should have a more detailed evaluation of its use of transfer stations 16 TabK/Page 9 Cost of Solid Waste Operations -The City appears to lag in its vehicle replacement plan in Solid Waste 16 TabK/Page 10 Cost of Solid Waste Operations -Solid Waste costs should incorporate administrative costs directly related to billing, including mailing costs, staff support and computer processing and disk space charges 16 TabK/Page 10 City ofMlami - Office of Budget 4 of 41 8: 21 AM121151971nitCrosRef Fj 1 F 1 H jr City:of,Miami Management and Productivity Initiatives Cost of Solid Waste Operations -The street sweeping component should be 16 TabK/Page 11 independently reviewed by the Metro -Dade Department of Public Works Cost of Solid Waste Operations -Savings may be gained through reducing disposal and operating cost by elimination or reduction of the weekly trash 16 TabK/Page 11 sweeps and by eliminating free service to City Departments Cost of Solid Waste Operations -Additional savings may also be gained by billing annually 16 :]TabK[Page 11 Solid Waste Management -Lack of a consistent fleet replacement program will eventually cause a problem 16 :]TabKfPage 12 Solid Waste Management -Service levels for trash pickup, bulky waste, white goods and illegal dumping are incredibly high 16 TabK/Page 12 Solid Waste Management -A need for enforcement is obvious 16 1 1 TabK/Page 12 Solid Waste Management -Street sweeping and special events should have their own cost and revenue centers, and be self-sufficient financially, and avoid 16 TabWPage 12 being subsidized by the waste fee Solid Waste Management -The waste fee itself is insufficient 16 TabK/Page 13 Solid Waste Management -Should not donate retired equipment but should sell 16 jTabK/Page 13 it and revenues from sales should be deposited in a Capital Replacement Fund Revenue Enhancements -Eliminate park user fee waivers Revenue Enhancements -Increase park user fees when appropriate Revenue Enhancements -Develop a park marketing program to enhance revenues (existing and new) Revenue Enhancements -Establish a process to credit the Parks and Recreation Dept for existing and new revenues generated by the parks Revenue Enhancements -Review concession permits/revenues (including mobile vendors) 16 ITabM/Page 3 TabM/Page 3 16 TabM/Page 3 16 TabM/Page 3 16 TabM/Page 3 16 Revenue Enhancements-Review/simplify process to obtain Grants (Federal, State, Private) 16 TabM/Page 3 Organization/Structure Improvements -Conduct a cost/benefit analysis of recen 16 TabM/Page 3 transfer of the Park Maintenance Department to the Public Works Department Operating Practices -Establish a "bottom-up"/participatory budget preparation and monitoring system 16 1TabM/Page 4 Operating Practices -Develop an operating manual for Parks and Recreation facilities/employees 16 TabM/Page 4 Operating Practices -Develop a procedure for processing/prioritizing work orders 16 TabM/Page 4 City ofllami - ice of Budget 5of41 8:21 AM12115199InirCrosRef • City of Miami 9 Management and Productivity Initiatives Operating Practices -Develop a formal vehicle maintenance and replacement program 16 TabM/Page 4 A code of conduct needs to be developed and signed by all employees. 17 Integrate Benchmarking, performance measures and management by objectives into all work operations. 18 Critical Success Factors -Finance and Internal Audit staff must be held rr� accountable and departmental objectives and metrics to measure the agreed I 18 I I ITab B/Page 1 upon objectives must be established. Fleet Management Task Force -Establish productivity and job standards 18 TabD/Page 6 Create meritocracy in the management ranks. Changes for covered employees will take time and may be the subject of bargaining. Long term efforts should be directed to linking compensation more closely to 19 performance. All City departments should be formally trained on benchmarking and performance measures. 20 Periodic reports on significant benchmarks and performance should be made a part of the City Administration's report to the Commission and the citizens. 21 Information Technology Division (IT) -A formal tracking mechanism should be developed to create measurability of performance 21 Tab B/Page 6 Make sure each major work function significantly improves the productivity of the function. This action plan should be incorporated into each department 22 head's work plan and be part of his or her appraisal. The City Manager and department heads should develop an action plan for implementing total quality concepts throughout the organization. 23 Adopt a competitive sourcing policy and process to assure that the City is providing and receiving quality services that are cost effective according to 24 industry standards. Contract with a consultant to conduct a sourcing study with priority on fleet 26 maintenance and fueling due to the impact on facilities. Use Costing Methodology similar to that used by the City of Charlotte to track all costs related to City Services as a basis for sourcing decisions. 26 City of Miami - Office of Budget 6 of 41 8.22 AM12/15/97InitCrosRej 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ® cityr.of; Miami Management and Productivity Initiatives Apply Sourcing Decision Guide similar to other cities (Based on review of sourcing practices) Charlotte, Phoenix, and Indianapolis, have realized substantial improvements in efficiency, quality and cost by adopting the 27 recommended approach. Work with private industry for guidance and advice on.sourcing decisions. 28 Director of GSA should develop a schedule for sourcing implementation. 29 Fill middle management positions that will not be affected by outsourcing. 30 Institute appropriate contract administration and evaluation procedures with respect to out -sourced functions. 31 Increase operational efficiency and expedite development permit process as 32 Review, improve and streamline all land use related application forms. 32a Create a system that is project driven rather than permit driven. 32b Institute a more effective use of technology. 32c Develop performance measures that target improving the service and reducing the cost of these functions. 33 Correlate funding of Department with performance measures and objectives. 34 Revisit staffing qualifications. Technical expertise and experience are critical to efficiency and customer service. 35 Review compensation and benefits in light of the rest of the City and within the overall reorganization plan. 36 Review Departments reporting relationship to strengthen oversight and effectively monitor customer service. 37 Improve relationship and coordination with Dade County to expedite the permitting process. 38 Expedite non -controversial items supported by staff. 39 Request that the County appoint one person to expedite processing of necessary county approvals of City permit applications. 40 Centralize and simplify the process of applying for land development changes, including master plan changes. 41 Seek vehicle for developing public/private partnerships for development and redevelopment. 42 City of Miami - Office of Budget 7 of 41 8: 22 AM121151971naCrosRef ® Citylof Miami Management and Productivity Initiatives ` Seek public input on the City Charter to improve the land lease process and fee structure, including cost of appeals. 43 Develop city-wide design and landscape standards. 44 Identify and communicate to staff and public the mission of code enforcement. Should be considered part of development/redevelopment policy rather than 45 punitive. Identify spec individual with responsibility and authority for code enforcement to set overall policy and direct compliance strategies. 46 Add "appearance code" that is enforceable and enforced. Neighborhood improvement is the message. 47 Consider "amnesty" program to have people pay whatever they can on fines, but only after property has been brought into compliance. 48 Implement aggressive enforcement against properties and owners refusing to come into compliance, including alternatives to foreclosure such as court 49 injunctions, personal property levies, etc. Need senior policy level review of property lien foreclosures to weigh benefits/liabilities of City ownership. City ownership of properties not in So compliance needs to be addressed. Consider if police and fire could assist in identifying possible code violations during the course of their normal duties. Could also be computerized. 51 Train personnel for technical and interpersonal skills. 52 Consider connecting enforcement districts with Commission Districts as needed. City needs fair and equitable policies appropriate to each 53 neighborhood. A study of whether the City should sell code enforcement liens should be conducted. The analogy to tax liens may be appropriate, but there are legal 54 and policy issues which need exploration. A private/public partnership should be formed between the Greater Miami Chamber of Commerce and the City of Miami.This partnership should develop a strategic plan for the economic development of the City of Miami. This would 55 be for the entire City, and n Explore the value of consolidating into a single agency the responsibility for the economic development in the entire City. Establish a speck entity with similar responsibilities as the Beacon Council to lead economic development 56 for Miami. City ofMiami - Office of Budget 8 of 41 8:22 AM] 21151971nirCrosRef 1 I 1 1 1 1 1 1 1 1 1 1 1 1 ® City q-,,Miami Management and Productivity Initiatives This agency should have the ability to condemn properties and provide incentives for development and to attract business to the City of Miami. 56a The agency should be responsible for analytical functions to address issues such as the cost of doing business in the City of Miami versus neighboring 56b municipalities, etc. The agency should include the Downtown Development Agency. 56c Designate a City employee who will be liaison between the City and Beacon Council. Intention for the Beacon Council to be viewed as non-competitive 67 organization. Utilize state and private education institutions to attract business to urban core. 58 Actively pursue and lobby for the extension of the light rail system westward through Kendall. The extension will provide increased accessibility of the 59 available work force to the downtown core. Review land use in the Downtown/Brickell core to provide for mid -rise office development. 60 The organizational criteria in the Five Year Plan should be applied to lower levels of the City organization. 61 Budget Management Division -Placement of Task Force positions within the NET Offices should be investigated as an option 61 Tab B/Page 4 Budget Management Division -Grant coordination should be strengthened. 61 Tab B/Page 4 Procurement Management Division -Oversight and related policies of the Procurement Division should be strengthened 61 Tab B/Page 4 Strengthen and broaden the role of Internal Auditor, including: 64 Substantial operational auditing to ensure that approved policies and procedures are being followed. 62a Review of travel and expense accounts of the commission and senior C K management in accordance with predetermined objective criteria. 62b „ Review of new or revised City projects while in progress and/or within six months or a year after completion to compare with financial forecasts and 62c enhance future projections. Staff to review GFOA's "Recommended Practices for State and Local Governments." Develop appropriate implementation plan. 63 City ofMiami - ice of Budget .9 of 41 8:11 AM121151971nirCrosRef 0 • City of Miami . Management and Productivity Initiatives Reconciliations of the City's cash accounts should be performed monthly. These reconciliations should be prepared in a standardized format designed by the City. All reconciling items should be fully investigated, explained and 63 Page 1 supported. All reconciling items should be appropriately investigated and resolved on a timely basis. In addition, the finance dept should exercise prudent custodial control to ensure the safe keeping of all the City's financial records, including 63 Page 4 bank statements. Inventory should be counted annually. Policy should address general inv. procedures including names of staff responsible for the inventory count, the scheduling of inventory taking and the ID of controls needed to ensure an 63 Page 5 accurate count. In order to improve and maintain control over general fixed assets, the city should develop a complete detailed asset records. The following guidelines 63 Page 5 should be utilized; The fixed asset subsidiary ledger should be updated throughout the year as fixed assets are acquired or disposed: 63 Page 6 Periodic inventories should be taken to verify the continued existence of the Fixed assets. Any unlocated 'items should be appropriately investigated. 63 Page 6 The fixed asset subsidiary ledger should be reconciled to the general ledger, at a minimum, on a quarterly basis. 1 63 Page 6 The City should assign the responsibility of maintaining its general fixed assets to an individual. 63 Page 5 The City should implement the following to improve its account receivable process: 63 Page 8 The City should use a formal invoicing system for all routine billing as a mechanism for ensuring the timely collection of outstanding invoices. 63 Page 8 The accounts receivable general ledger control balance should be supported by an appropriate level of detail that provides management with information to 63 Page 8 monitor the collecting of accounts receivable. This detail should preferably be in the forth of an aging report that presents each customer's outstanding balance based on the actual due date. Aging trial balance should be reconciled monthly to the general ledger. All material differences should be investigated and resolved on a timely basis. 63 Page 8 The City should immediately review the nature of the approximately $9 millionij . n loans outstanding and evaluate the collecting of such balances. In addition all future loans should be supported by appropriate documentation including 63 Page 8 formal loan agreement The City should create the position of Grants Administrator. Individual would be responsible for ensuring that claims for reimbursement are filed properly, in 63 a timely manner, and in accordance with grant guidelines. Page 10 F r,� 1 1 E I I 1 F L F C City of)Wlamf - Office of Budget 10 of 41 8.22 AM121151971nitCrosRef The administrator would also be responsible for coordinating and monitoring the City's compliance with requirements applicable to federal and state 63 Page 10 financial assistance programs. This individual would also assist in identifying additional federal and state programs that may be available to the City. 63 Page 10 City should designate a person to monitor the activities of the contractor to ensure proper adherence to the requirements of the Relocation Assistance and 63 Page 11 Real Property Acquisition Policies Act. The City should implement the reconciliation of detailed subsidiary records to the general ledger, at a minimum, on a monthly basis. Reconciliation should be 63 Page 12 reviewed by supervisory personnel. In preparing monthly reports, the following should be considered: Page 13 63 Proper cutoff procedures should be implemented to facilitate for the proper recognition of revenue and expenditures. >a 63 Page 13 Standard journal entries should be assigned to speck staff accountants. All journal entries should then be apporved by the finance director, or general ledger supervisor prior to input into the general ledger system. 63 Page 13 ' The lagers be to the ledger subsidiary should reconciled respective general balances. 63 Page 13 All standard dosing procedures should be written and be incorporated into the City's Accounting and Procedures Manual and made available to the 63 Page 13 accounting staff. ' The City should implement a financial reporting function, including the appointment of an individual who will be responsible for compiling and drafting m the annual general purpose financial statements and other required reports. 63 Page 16 The City should purchase a computerized financial reporting package that can be integrated with the City's current general ledger system. This sytem should be configured to produce the City's general purpose statements. 63 Page 16 An in depth manual of accounting policies and procedures should be prepared Page 16 63 twhich, at a minimum should include: A chart of accounts containing an adequate explanation of account purpose, use and content. 63 Page 16 Documentary flowcharts of significant accounting systems, including their interrelationship, where applicable, with other departments within the City. 63 :J Page 16 A list of standard forms used in the City with detailed explanations of their purpose and preparation. 63 Pale 16 ICity of Miami -ice ofBudger 11 of41 8:11 AM11/151971nirCrosRef ® City of Miami 0 Management and Productivity Initiatives A list of data processing reports, including appropriate descriptions of source, content, production frequency and purpose. 63 A list of standard and other journal vouchers with sufficient explanation of their puce. F 63 Appropriate descriptions of all financial pollicies and accountign procedures I 63 I and routines regarding, but not necessarily limited to the following: Monthly review of internally generated reports which may vary in complexity from a simple scan of transactions to detailed analysis or reconciliation. 63 Policies related to cash which would include preparation of bank reconciliations, controls over cash disbursements and cash receipts, and procedures regarding the investment of excess cash on hand. Purchase and capitalization of foxed asstes and related procedures for computation of depreciation thereon. Doubtful accounts and related bad debt write offs. obligations and related capitalization policies. Policies related to the recognition of revenue and expenditures with particular attention paid to year-end cutoff procedures. 63 63 r63 63 63 Page 16 Page 16 Page 16 Page 16 Page 16 Page 16 Page 16 Page 16 Page 16 The assignment of accounting responsibilities and expenditure approval procedures. 63 Page 16 Compliance with debt covenants should be reviewed monthly, or quartedy,depending on the nature of the covenant. This review will provide greater assurance that the City maintains compliance with its debt agreements 63 Page 16 and/or that defaults are identified q Signature plates and check signing machine keys should be kept locked at all times 63 Page 19 Reimbursement claims for the NET Neighborhood Jobs Program should be prepared and submitted to the appropriate granting agency immediately. Additionally, procedures should be established to ensure that reimbursement 63 Page 20 claims are submitted in a timely mann The City should formalize its standards and procedures regarding system development and modification, as well as standardize those programming and 63 Page 35 analysis issues not currently covered. A set of comprehensive operating and application system documentation standards should be developed and implemented by the IT Division. These standards should specify that documentations shall be written when new and 63 Page 37 changed systems are implemented F 1 1 1 CIS I City ofMiami - Office of Budget 12 of 41 8.22 AM121I51971nitCrosRef F ' As the City continues the process of updating its software, we recommend that 63 Page 37 source documentation and system flowcharts be maintained. " • Management should continue to eliminate material due from / to other fund Page 42 63 balances. Accounting Division -Should adopt formal closing procedures posting payrolls immediately after the pay period 63 Tab B/Page 3 Accounting Division -Monthly and year end closing should take place on a !:.. speedier basis 63 Tab B/Page 3 Accounting Division -High level accounting reports should be distributed to management personnel 63 Tab B/Page 3 ' Accounting Division -A total solution for the City vs. A point solution for departments should be developed based on a determination of Citywide 63 Tab B/Page 3 requirements (Kronos System) :. Budget Management Division -Grant Administration and grant reimbursement processing is not uniform throughout the City 63 Tab B/Page 4 Budget Management Division-CIP contracts should have funding codes identified and approved by Budget prior to award 63 Tab B/Page 4 Health Insurance Task Force -The plan administrator should have the responsibility for conducting a performance audit semi-annually on terms and 63 TabE/Page 4 conditions of ASO contracts Health Insurance Task Force -Management skills are needed to recover some TabE/Page 5 63 1 unnecessary expenses involving subrogation and coordination of benefits Health Insurance Task Form -An audit, review and control function is needed " for health care claims management 63 TabE/Page 5 Health Insurance Task Force -A method is needed to recover unnecessary tax expenses such as those found in flexible spending accounts, pre-tax benefit 63 TabE/Page 5 w plans and possibly in retiree health care Health Insurance Task Force -The self -insured plan must be run like an insurance company with proper current funding and adequate insurance 63 TabE/Page 5 coverage and reserves 4 Health Insurance Task Force -Employee contributions need to be deposited int 63 TabE/Page 5 a trust account immediately or deposited with the carrier or risk bearing agency Health Insurance Task Force -Look into paying lower administrative fees for r- larger supplies of medications 63 TabE/Page 6 m Health Insurance Task Force -Look at utilizing the services of a Pharmacy Benefit Manager to control prescription costs 63 TabE/Page 6 Health Insurance Task Force -Need to look at coordinating medical payments with Workers Compensation where appropriate 63 TabE/Page 6 tCity of Miami - Office of Budget 13 of 41 8.22 AM121151971nitCrosRef ® City of Miami Management and Productivity Initiatives Risk Management Department Review -Perform cost/benefit analysis to determine if the deductible on the property policy provides the City ultimate I 63 I I ITabF/Page 6 cost.effectiveness Risk Management Department Review -Should consider a cost benefit analysis for purchasing excess liability insurance coverage for those losses that are not 63 TabF/Page 6 limited by a sovereign immunity doctrine Risk Management Department Review -Re -open the RFP process in 63 TabF/Page 7 accordance with Resolution 95-393 to outsource the risk management function Risk Management Department Review -Should hire an independent risk management consultant to select the appropriate vendor under the RFP process it the Insurance Committee is not reestablished Risk Management Department Review -Should consider changing the insurance broker's compensation to a fixed fee for services rendered 63 1TabF /Page 7 63 TabF/Page $ Debt Restructuring -City should immediately establish segregated Debt Service Funds to be held by outside trustees and not to be included within the City's 63 TabG/Page 1 pooled cash Debt Restructuring -Concerned that at least $1.5 million in debt service has not been properly provided for since it is funded from the Internal Service Fund 63 TabG/Page 1 which currently operates at a deficit Debt Restructuring -The City has not appropriately funded the Debt Service Funds in accordance with the legal documents 63 TabG/Page 1 Debt Restructuring -The use of cash in the Debt Service Funds in the first half of this year without achieving a balanced budget, could result in the City's 63 TabG/Page 2 defaulting on its debt obligations later this year Debt Restructuring -Need to segregate the non -general obligation debt service fund outside of the pooled cash 63 TabG/Page 2 Debt Restructuring -The Utility Service Tax funds, as collected on a monthly TabG/Page 2 63 basis, should be deposited on a pro rate basis to the appropriate funds Debt Restructuring -The debt service component received in the advance payment from the State should be segregated in the debt service fund outside I 63 I I ITabG/Page 3 of the pooled cash account Debt Restructuring -Three transactions of the City's outstanding bond issues could be restructured or refinanced which could provide present value savings 63 TabG/Page 3 and be available to fund current year projects Debt Restructuring -Identified several general obligation issues which could be restructured at no cost to the City to reduce debt service over the next few 63 TabG/Page 3 years Debt Restructuring -City Manager should appoint someone, preferably the Finance Director, to establish a recurring reporting practice to such entities the progress the City is making in adoption and implementation of its reco new 0 of tery 63 TabG/Page 4 City ofMiami - Office of Budget 14 of 41 8.22 AM121151971nitCrosRef FinanciaVBudgetary Analysis -Pension expense for 1996 currently reflected in the Trust and Agency Fund should more appropriately be reflected in the 63 TabH/Page 3 .. current fund where other employee expenses are reported Financial/Budgetary Analysis -Analysis of the proper inter -fund transfer activity, r ' critical in evaluating the magnitude of any structural surplus or deficiencies, is critical in determining the long-term financial health of the City and any of its 63 TabH/Page 3 ,funds FinanciaVBudgetary Analysis -Recommend an analysis be made for each major revenue category 63 TabH/Page 4 M FinanciaVBudgetary Analysis -Some process should be developed to minimize or eliminate false billings in the revenue collection programs 63 TabH/Page 4 FinanciaVBudgetary Analysis -City may want to consider the introduction of an amnesty period followed by more vigilant enforcement and/or use of outside 63 TabH/Page 4 f r collection agency Financial/Budgetary Analysis -Discipline is called for in an environment of spending pooled cash which included high level approval plus plans/projections fi3 TabH/Page 5 for subsequent repayment or correction FinanciaUBudgetary Analysis -Recommendations for future financial management initiatives should include the timely ongoing use of monthly 63 TabH/Page 5 reports showing the comparison of budget versus actual results Establish and implement plan to improve the City's credit rating and entry into 64 the bond markets. Establish the goal of developing an uncommitted General Fund Balance consistent with an investment grade bond rating (e.g. five percent or more of 65 . , the annual operating budget) over a five-year period. Adopt a written "Debt Management Policy" including the following critical 66 elements: The City should not issue debt obligations or use debt proceeds to finance 66a current operations. The City should utilize debt obligations only for capital improvement projects that cannot be funded from current revenue sources or when it is better to 66b finance the project over its useful life. The City should issue debt obligations for refinancing existing debt only if financially advantageous or necessary to release existing bond covenants. 66c " z„ Pension Review Task Force -City may wish to investigate possibility of issuing ' Pension Obligation Bonds to eliminate unfunded liability in the GESE Plan 66c TabC/Page 1 The City should measure the impact of debt service requirements on single year, five, ten and twenty year periods. 66d 1 City ojMiami - Office of Budgei 15 of 4l 8:11 AM11/15197lnitCrosRej ® City of Miami 0 Management and Productivity Initiatives Establish a Finance Committee of local business and community members to serve with the City Mgr.to review and make recomm. re: the issuance of debt obligations and the mgmnt. of outstanding debt and monitor adherence to debt 67 policies and procedures Determine all administrative implications of the Fire Assessment Fee as quickly as possible in order to identify the impact of potential problems and _ 68 disruptions to cash flow. The Finance Department should identify each existing and/or potential revenue source and document all of the relevant information about it 69 Compare the above information with that of other municipalities to determine the most effective manner in which to maximize revenue and cash flow. 69a Evaluate centralization versus decentralization and cost benefit analysis of making changes to, existing systems (e.g. staffing, technology). 69b Centralize similar billing and collection activities to the extent practical.. . I 69c Performance criteria should be established. The City Manager should receive a summary report of billing, collections, receivables and measurements of 70 performance no less than monthly. City management should immediately review and address all interdepartmental issues created from more than one department overseeing various aspects of 71 billings and collections. The City should pursue more diligent collection efforts in Emergency Medical Service Transport fee. 72 The Internal Audit group should perform surprise checks of potential revenue sources as a warning to less honest employees that the City is serious about 73 preventing misappropriation of funds. Increase the formal bid advertising requirement limit of $4,500 in City Charter to $10,000 or $15,000. 74 . Streamline procedures for smaller purchases (e.g. authorizing use of procurement cards, delegating purchase of smaller items to user departments, 75 making greater use of cooperative purchasing agreements). City ofliami - Office of Budget 16 of 41 8: 22 AM1211"71nitCrosRej I Improve use of technology in the procurement function. Fully train departmental personnel in effective use of all technology tools. 77 R Consider removing all language in City Charter and Code regarding •• procurement, other than formal bid advertising requirement limit, in favor of an 78 ' administratively authorized and implemented Procurement Policy Manual. Recommendations made by the Procurement Assessment Team appointed by the Oversight Board in their report dated February 24, 1997, should be 79 considered for eventual implementation. Suspend or pre-empt the City Charter as it relates to puchasing and remove Procurement Division references from said documen (i.e., Sections28 and 79 Page 5 29A). Until such a time as new language can be adopted, the City should operate under selected portions of Chapter 287, Florida Statutes (F.S.), to be 79 Page 5 determined by legal counsel. Delegate authority to purchasing manager to approve all acquisitions up to rJ Category Four under Section 287.017, F.S. 79 Page 5 The City should adopt a new procurement code which emphasizes current - practices. 79 Page 5 Suspend local preference laws which may limit competition and opportunities to reduce cost 79 Page 5 Bid limit adjustment to recognized price index. 79 Page 5 Eliminate City Clerk's involvement as it relates to bid openings - this should be a function of purchasing. 79 Page 5 Update and revise procurement operations manual incorporating revisions to the City Code. 79 Page 5 The Cityshould shift its focus from smaller dollar purchases to large dollar P r9 purchases for commodities and goods. Furthermore, the City should delegate small purchases to user departments while providing adequate safeguards 79 Page 7 which ensure sound fiscal con e State Contracts, SNAPS Agreements, and other contracting methods offered by the State of Florida and other public entities can and should be used to reduce administrative costs and reduce delays in receiving goods and 79 Page 7 services by user departments. Incr 17 City of Miami - ice of Budget of 41 8:22 AM12/15/971naCrosRef ® City of Miami Management.and Productivity Initiatives We recommend that the Chief Procurement Officer be trained in the public purchasing profession with procurement activities as his/her primary responsibility. It is also recommended that this position report at a sufficiently 79 Page 7 high level in the organizati Provide needed training, which should be included in the City's budget, and certification should be encouraged for all professional staff and required in the staff selection process. Improve Procurement staffs understanding of 79 Page 8 customer needs with site Shift staff resources from small dollar purchases to large dollar purchases and eliminate work that does not add value or is redundant 79 Page 8 Obtain a professional needs assessment of the technology requirements of the City's procurement process (especially looking at integration of SCI and APS). Retain the services of APS to complete the implementation of all three 79 Page 9 procurement purchasing mod All professional staff must have adequate training on personal PC applications, including spreadsheets, word processing. Intemet, etc., to improve their analysis and decision- making ability. City-wide departmental training on 79 Page 9 financial and procurement Develop and issue a comprehensive customer survey to determine satisfaction with the purchasing process and identify deficiencies so that remedies can be implemented. Also, increase technical skills by training purchasing staff and 79 Page 10 customers. Upon completion and distribution of a new Purchasing Manual, all City departments should be trained by Procurement with follow-up training being provided annually. The City should also consider providing new employees 79 Page 10 with procurement training (includin The City should establish stem sanctions for personnel who violate procurement policies. The City should inform major vendors of personnel who can act as buying agents on behalf of the City. All personnel should be trained 79 Page 7 on procurement policies.. Procurement Management Division -In depth evaluation of multiple functions assigned to Procurement 79 Tab B/Page 4 Procurement Management Division -Practices should be evaluated to ensure a competitive process occurs when procuring large dollar services 79 Tab B/Page 5 Procurement Management Division -All contracting should flow through the Procurement Division 79 Tab B/Page 5 Procurement Management Division -To ensure purchasing procedures are not bypassed controls over the use of "direct' purchases should be vigorously I 79 I I J Tab B/Page 5 enforced Procurement Management Division -A formal training program needs to be adopted 79 Tab B/Page 5 Practices -Restructure procedures for bidding/selecting contractors 79 TabM/Page 4 City of Miami -Ofce ofBudger 18 of41 8:22AM121151971nirCrosRef 1 1 1 1 ® City, Miami Management and Productivity Initiatives Establish Audit Committee of private citizens which meets regularly throughout the year. Potential candidates should include experienced accountants, bankers, financial and insurance executives and persons of similar 80 backgrounds Critical Success Factors -'Establish Audit Advisory Committee to review work of Internal Audit department 80 Tab B/Page 2 Audit Advisory Committee -The Audit Committee should be expanded to include a City Commission member as a non -voting member 80 Tab B/Page 8 Advisory Committee -The Director of Internal Audit should be an integral ipant in Audit Committee meetings 80 Tab 6/Page 8 Audit Advisory Committee -Meetings should be conducted quarterly, at a minimum Require Audit Committee to meet with the external auditors at least twice during the year. Enact changes to the City Charter/Code to reflect the nature, purpose and composition of the Audit Committee. Internal Audit -The City code requires significant revision to bring about the recommendations outlined 80 Tab B/Page 8 81 82 82 Tab B/Page 7 Audit Advisory Committee -The City Code should more specifically delineate Audit Committee composition in order to provide representation from varied 82 Tab B/Page 8 business backgrounds Implement a formal policy for selection of external auditors to be executed by the Audit Committee. The Audit Committee should also oversee the evaluation 83 of the performance of the external audit team on an annual basis. Implement a formal policy for the maximum length of external audit contracts. 84 As part of the Audit Committee's duties, they should review the scope of the external auditor's approach while the audit planning is in progress and review 85 the results of the audit upon completion. The Audit Committee should also monitor other services provided by the external auditors to ensure that a proper level of independence is maintained. 86 Reorganize the Internal Audit Department to report directly to the Audit Committee. 87 Internal Audit -Audit function should have dual reporting to the City Manager and to the Audit Advisory Committee 87 Tab B/Page 6 Internal Audit -The audit plan should be reviewed by the Audit Committee to ensure it is balanced 87 Tab B/Page 6 City of Miami - Office of Budget 19 of 4l 8:22 AM121J5197InrtCrosRef ® City of Miami Management and Productivity Initiatives Audit Advisory Committee -The the Audit Committee be ' roll of should expanded 87 Tab B/Page 8 and clarified to ensure review of both external and internal audit results The Chairman of the Audit Committee should make an annual report of its 88 activities to the City Commission. Internal Audit -A summary of audit results and responses should be prepared 88 Tab B/Page 7. ' quarterly and presented to the Audit Committee and the City Commission Audit Advisory Committee -The Audit Committee should provide a quarterly report to the City Commission 88 Tab B/Page 8 Audit Advisory Committee -The City Commission should be educated on their 88 Tab B/Page 8 role in reviewing audit results and interacting with the Audit Committee Hire an experienced CPA with significant exposure to the public sector as Director of Internal Audit 89 Internal Audit -Should expeditiously hire a Director of Internal Audit with a CPA, CIA, or CISA 89 Tab B/Page 6 The Director of Intemal Audits should immediately complete an assessment of the strengths and weaknesses of the Department, services historically 90 provided. Determine the long-term role of the Intemal Audit Department (e.g. primarily involved incompliance and internal control issues, assisting external auditors, 91 conducting operational and performance audits, etc.) Intemal Audit -Staff time spent on non -audit functions should be reviewed, audit staff work should focus on auditing 91 Tab B/Page 7 A full scope, internal audit function is ultimately recommended. A determination should be made as to how the function is to be achieved in- 91a house and/or with contracted services. Internal Audit should include IT as an area for ongoing review. Review should include periodic testing of both general controls (organization, physical and security) and applications controls (processing controls and testing 91a Page 33 procedures). Program change controls and logical access (data security) should also be 91a Page 33 reviewed. working papers and detailed IT auditing programs should be 91a Internal Audit IT reports should be issued to the City Commission on IT audit findings. 91 a Test procedures and data should be designed so as to simulate all conditions r- which will occur under normal processing conditions, including data that deliberately attempts to violate data validation and control routines. 91a Page 33 Page 33 Page 38 City afM,ami - Office of Budget 20 of 41 8: 22 AM121151971nitCrosRef 1 C u City of Miami Management and Productivity Initiatives Users should be involved in the design of test procedures data. 91a Page 38 Documentation of testing procedures should include: Page 38 91a Speck Objectives of the test. Page 38 91a Identification of types of transactions to be tested including transactions which Page 38 91a should test all aspects of the new program or program change. Inspect test results, including reported errors. Page 38 91a The actual test results and the comparison to the predicted results. Page 38 91a An overall summary, including conclusions. Page 38 91a Critical Success Factors -Change Internal Audit's focus to controlling business risk, including systems 91a Tab B/Page 2 Intemal Audit -An audit plan should be developed in conjunction with the City Manager and department heads and should incorporate a risk based approach 91a Tab B/Page 6 focusing on internal controls and business risks Intemal Audit -The audit plan should include a greater complement of performance audits 91a Tab B/Page 6 Intemal Audit -The audit plan should provide for a sufficient review of systems security 91a Tab B/Page.6 Internal Audit -Audit review should be provided to the YEAR 2000 systems conversion 91a Tab B/Page 7 Internal Audit -The City Manager as well as the Auditee should receive a copy of the audit reports 91a Tab B/Page 7 Decide whether the present staff can provide the services envisioned on a long- term basis. 92 Internal Audit -Audit staff dispersed in other departments should be identified and centralized within the department, as appropriate 92 Tab B/Page 7 City should also develop a comprehensive cash flow forecast. 93 Opportunities Task Force -Comprehensive operating and cash flow projections should be developed for a five year period 93 TabK/Page 3 City should develop a plan to return to fiscal strength, establishing targets for appropriate fund balance reserves and funding of additional reserves, addressing employee compensated absences, self ins., capital repl., 94 contingencies and debt repayment City afMiami - Office of Budget 21 of 41 8:12 AM121151971nitCrosRef 0 City of Miami i Management and Productivity Initiatives Opportunities Task Force -Operating cash reserve should be sufficient to cover 30 to 60 days of operation 94 TabK/Page 2 Opportunities Task Force -Prudent to maintain cash reserves of unfunded self- insurance liability of not less than 30% t0 50% of outstanding claims 94 TabK/Page 2 The City should develop a detailed forecast of expected short-term cash payments relating to compensated absences in light of the significant percentage of the City's workforce currently eligible to retire or expected to be 95 eligible by the year 2000. City should continue to work to develop and implement operating plans ensure the City functions at a surplus each year. 96 Opportunities Task Force -Projections should address the future courses of 96 TabK/Page 3 action which will be required for the City to continue as an operating entity Opportunities Task Force -Steps should be taken to return the solid waste enterprise fund to profitability 96 TabK/Page 3 Opportunities Task Force -Raise user charges in Solid Waste to an appropriate amount based on related costs and charges for similar services provided by 96 TabK/Page 4 other South Florida municipalities Opportunities Task Force -Review level of Solid Waste services provided and reduce service if appropriate 96 TabK/Page 4 Revenue Options for Consideration -City could, through public hearing, increase the millage to 10 mills 96 TabK/Page 21 Revenue Options for Consideration -City could levy up to 20% on each non- 96 TabK/Page 21 exclusive franchise granted for garbage collection within the City limits Revenue Options for Consideration -City, could adopt by ordinance a telecommunication ordinance levying 7% on intrastate long distance, cellular, 96 TabK/Page 21 page and telegraph service Revenue Options for Consideration -City could levy up to 10% on water service within the City limits 96 TabK/Page 21 Revenue Options for Consideration -City could adopt by ordinance a fire services fee to all property owners within the City limits 96 TabK/Page 21 Revenue Options for Consideration -A rate analysis should be performed on all Enterprise Fund operations and revised rate schedules should be adopted by ordinance to recover expense of operations 96 TabK/Page 21 Revenue Options for Consideration -A rate analysis should be performed on Internal Services Fund operations and revised charge back rates should be 96 TabK/Page 22 adopted to recover expenses of operation e , Revenue Options for Consideration -Suggest City review the annual revenues 'received on mobile homes licenses fees and if revenue is flat or declining 96 TabK/Page 22 establish an enforcement program to increase compliance with the City limits City of Miami - Office of Budget 22 of 41 8.22 AMJ2/15/97InitCrosRef r� 1 7 1 i l 1 City of Miami Management and Productivity Initiatives Revenue Options for Consideration -Suggest an analysis be performed on miscellaneous fees and charges to update for inflation or increased operating 96 TabUPage 22 expenditures Revenue Options for Consideration -Suggest City review the allocation of the Local Option Gas Tax and determine ability to change allocation methodology 96 TabUPage 22 based on population Revenue Options for Consideration -Adopt ordinance levying road assessment 96 TabUPage 22 fee to property owners within City limits to maintain City roadways Plan should include the full costs of operating the City, including employee pensions, compensated absences, self insurance, risk underwriting and other activities which may require future payments. Adopt a written enforcement policy with escalating collection efforts based upon the level of default and time to cure. An in-house or outside collection effort should be assigned to monitor and enforce this process. Evaluation of USHUD Funded Loan and Grant Programs -Take immediate steps to accelerate actions to improve the collection and servicing of outstanding and in -process loans in a diverse portfolio 96a 97 97 :]TabUPage 3 Evaluation of USHUD Funded Loan and Grant Programs -Take immediate and more aggressive steps to reprogram its current and unspent prior years 97 TabUPage 30 allocations of CDBG funds to fund other eligible City activities Evaluation of USHUD Funded Loan and Grant Programs -Recommended that City provide and commit the necessary resources to pursue full and complete 97 TabUPage 35 receipt of funding reimbursements Evaluation of USHUD Funded Loan and Grant Programs -Recommended that City continue to identify pending reimbursement opportunities and aggressively 97 TabUPage 35 pursue the repayment of the funds due Evaluation of USHUD Funded Loan and Grant Programs -City should 1 97 1 1 jTabUPage 36 vigorously seek funding through the grant programs (see task force report) Establish a Loan Review Committee comprised of bank officers living or working in the City of Miami to consider loan applications and bring expertise to entire credit review process. . Evaluation of USHUD Funded Loan and Grant Programs -Should take immediate steps to implement more stringent loan underwriting guidelines and procedures to reduce future loan losses relative to ongoing new lending Evaluation of USHUD Funded Loan and Grant Programs -City could suspend all new lending and reprogram those loan funds and or recoveries from outstanding loans to the greatest extent 98 98 TabUPage 4 98 1Tabl.(Page 4 1 City of Miami -ice of Budget 23 of 41 8: 21 AM121151971nitCrosRef • city of Miami Management and Productivity Initiatives 1 Evaluation of USHUD Funded Loan and Grant Programs -City Commission can ' reverse its previous approvals and cancel commitments for two Section 108 projects totaling $6,645,184 which have not been submitted to USHUD for 97,98 TabL/Page 4 processing and approval Consider the sale of defaulted loans to authorized third parties in conjunction with continued dialogue with entities such as FNMA and HUD. 99 Evaluation of USHUD Funded Loan and Grant Programs -Use of private collection services should be explored to enhance the effectiveness of loan 99 TabL/Page'3 servicing Hire a highly qualified, experienced private sector fine as soon as possible, to assist the City in doing a detailed technology needs assessment and develop a technology strategic plan. Information Technology Division (IT) -The IT Division should redefine its mission in light of the trends in technology development Hire technology expert to head up a newly created Department of Information Technology. individual must provide direction and vision, negotiate effectively with fors, dose credibility gap by results, be unbiased and objective, and municate effectively with various constituencies. Negotiate interim extensions of software licensing agreements with current vendor to provide for interim system requirements until information technology needs assessment is completed. Immediately address those priority issues regarding inter -network communications and architecture decisions. This can be determined prior to the completion of the technology strategic plan. 100 100 Tab B/Page 5 101 101a 102 103 Several Information Technology Systems require immediate improvement in the area of intemal controls. Some of these issues require high priority attention in order to ensure the continuity of the City's operations in the case of 103 Page 21 unplanned interruptions Fleet Management Task Force -Implement a complete Management Information System with a Fleet Management module Establish internal, cross -departmental Steering Committee to report regularly to City Manager on policy/budgettmanagement and resource allocation issues related to technology. Duties and responsibilites of the committee should be dearly defined in a formal charter and should include the review and approval for. Major changes in hardware or software. 103 TabD/Page 4 104 104 Page 30 104 Page 30 City of Miami -ice of Budget 24 of 41 8:12 AM121151971WtCrosRef F Research and development projects under study. 104 Page 30 The results of any cost / benefit analysis. Page 30 104 . Software application development or acquisitions. Page 30 104 Project priorities. 104 Page 30 - Resource allocation in terms of time, personnel and equipment. Page 30 104 Controls in effect. Page 30 104 KConversion plans. 104 Page 30 ? Emergency procedures, contingency and physical security plans. 104 Page 30 *f Insurance coverage. Page 30 104 tl Budgets and plans pertaining to the IT function. Page 30 104 IT User Group Committees should be established and be responsible for. Page 32 104 ' Communications between users and the IT Steering Committee,management and regulatory agencies. 104 Page 32 "m Establishing user priorities. 104 Page 32 Monthly service requests reporting by application. Page 32 104 Coordination and apporval of request for IT services. Page 32 104 Authorization of data file removal from data centers. Page 32 104 4 Review and apporval of file retentions. Page 32 104 Coordination between users and IT. 104 Page 32 Maintenance of commonality of system. Page 32 104 Review and apporval of cost estimates. Page 32 104 User participation in new system requirements. Page 32 104 User group Committees must be held accountable for all program, changes Page 32 104 and requests for IT services from their group. ICity ofMiami - Office of Budgei 25 of 41 8: 22 AM12/151971naCrosRef 0- City of Miami 0 Management and Productivity Initiatives 'Bltte�tiibi�im ttte eati�ridaivv is Tab B/Page 2 104 Critical Success Factors -Establish Information( Systems Steering Committee Information Technology Division (IT) -A technology Steering Committee should be established chaired by an Assistant City Manager 104 Tab B/Page 5 Consider having Information Technology report directly to the City Manager to account for the needs of all City operations and to more effectively resolve 105 issues related to technology. Information Technology Division (IT) -Recommended that IT should report to the City Manager's Office 105 Tab B/Page 5 After needs assessment is completed, develop comprehensive Information Technology System (potential estimated capital budget requirement is in the $30 - $40 million range over 3 -5 years). Cost savings in productivity and 106 efficiency will result from a Opportunities Task Force -Steps should be taken immediately to implement procedures, upgrade systems and provide adequate professional staff to improve the timelines and integrity of the City's financial and management 106 ' TabK/Page 3 information City should develop a five year strategic IT plan that is based on the City's Five Year Plan. This plan should be a working document that addresses key issues such as hardware, software, applications development, communications, 106 Page 22 emergency procedures and c Infonmation Technology Division (IT) -Funding needs to identified and reserves need to be built to complete the network infrastructure for Police and Fire and 106 Tab B/Page 5 replace PC's Approach potential teaming partners in both the public and private sectors to develop different information systems and cost -sharing approaches. A natural partner might be Metro -Dade County and local Universities. 107 Seek a private firm to simulate the Year 2000 and provide a test bed for all City Systems to insure that Year 2000 corrections being made will indeed solve all 108 related issues. The IT Division should review its staffing to assess whether it has the required experienced personnel resources to complete the project available without 108 Page 23 cutting other required system development and maintenance. Information Technology Division (IT) -A plan needs to be devised and funded to complete the task of making City systems Year, 2000 compliant 108 Tab B/Page 5 Give highest priority to developing and testing an adequate disaster recovery / business continuity and data security plan. 109 City of Miami - Ofce of Budget 26 of 41 8:22 AM12/I5/971nrrCrosRef „A comprehensive business continuity plan should be developed, documented and periodically tested to ensure continuity in the City's business functions, as needed, after a loss if IT services in the event of a disaster. Plan focus should 109 Page 26 be as follows: Limit economic loss in case of an unplanned interruption. 109 Page 26 Minimize disruption to key service/business functions. Page 26 109 Maximize awareness of the City's fiduciary responsibility adopting a "due care” mentality. Page 26 109 Analyze the citizen/business community awareness implications of extended Page 26 109 service interruption. Determine exposure and design preventable measures. 109 Page 26 4 Determine recovery and restoration needs and facilitate that recovery and w ' . restoration. 109 Page 26 City should develop and implement adequate plan maintenance procedures which involve representatives from each of the critical business areas. ' Otherwise, contingency plan will become outdated and, thus, of little use in the 109 Page 27 event of a disasaster. Reciprocal agreements are not a viable alternative for supporting critical IT operations during unplanned interruptions. Other alternatives should be explored such as hot sites, mobile operations facilities, internal backup and so 109 Page 28 forth. City should develop specific testing procedures for its Disaster Recovery Plan. Each test of the plan should be monitored by an external observer with an independent assessment made and reported back to Senior Management and 109 Page 29 the City Commission. The City should develop and publicize a data security policy, as well as standards and procedures for data security administration. Password 109 Page 39 administration procedures should be formalized. Management should develop and implement a formal vehicle to communicate any personnel changes to security. 109 Page 40 `Information Technology Division (IT) -IT must govern security issues which should not be overridden by departments 109 Tab B/Page 5 Information Technology Division (IT) -A comprehensive disaster recovery plan should be developed addressing PC networks and the mainframe 109 Tab B/Page 5 Information Technology Division (IT) -Backup procedures should be developed N 1- for the PC systems 109 Tab B/Page 5 � , City ofMiami - Office of Budget 27 of 41 8:22 AM121151971WICrosRej ® City of Miami 0 Management and Productivity Initiatives Emphasize training of all Department of Information Technology Staff. Information Technology Division (IT) -Formal training program should be adopted for project management and structured methodologies Develop and implement a plan for Information training for the rest of the City employees. In order to reposition the workforce strategically for the future, undertake a comprehensive job desc.and job class review, evaluating Gass to det. whether they provide the right skill sets and whether they are consistent with the City's objectives 110 110 Tab B/Page 6 111 112 Critical Success Factors -'Consider deleting "equivalent combination of training 112 Tab B/Page 2 and experience" for professional credentials Accounting Division -Lack of technically qualified staff in some areas of the division 112 Tab B/Page 3 Internal Audit -Staff persons with CPA licenses should be.required to meet CPE requirements 112 :]Tab B/Page 7 Internal Audit -Audit staff positions should be filled with individuals possessing 112 Tab B/Page 7 finance, accounting, audit, EDP and business backgrounds Internal Audit -Job descriptions should be rewritten to reflect the correct roles and responsibilities of the staff 112 Tab B/Page 7 Fleet Management Task Force -Determine proper classifications for work performed and appropriate number of employees 112 TabDlPage 6 Health Insurance Task Force -The plan administrator should be very knowledgeable in matters involving applicable regulatory compliance 1 112 ' 1 'TabE/Page 4 Operating Practices -Establish the right of managers/directors to hire, promote I 112 f I ITabM/Page 4 and discharge employees based on qualification and job performance The City should not hold a register of qualified applicants for two years 113 The employee a appeals process under Civil Service Board should be reviewed. PP A common solution elsewhere appears to be having a hearing officer handle 114 appeals. City ofAfiami - Office of Budget 28 of 41 8:21 AM121151971ni1CrosRef ' City.of Miami • Management and Productivity Initiatives 1 ' Review training and development skills that are needed to upgrade existing employee's ability to meet the strategic needs of the City. Once review is 115 completed, commit resources to provide skills development opportunities. ' Accountingstaff should be required to undergo minimum continued q r9 professional training each year. training should address technical accounting and reporting issues, changes, or updates in the City's operations, policies, procedures and job duties. 115 Page 3 Attending IT auditing conferences, seminars, memberships in professional ' organizations dedicated to IT auditing should be encouraged on the part of the City's Internal Audit Staff. 115 Page 33 A formal training program should be developed for each IT employee, which ' will address methods and techniques required to bring their performance in line 115 Page 34 with the City's objectives. The first step should be the development of a formal skills and competencies ' inventory, preferably by means of objective skills assessment tests. 115 Page 34 1 At least one other senior Programmer / Analyst should be trained in LINC application development, and one additional staff member in LINC Admin. to provide a backup capability. LINC environment has not taken advantage of 115 Page 34 the new tools as it should have. Internal Audit -The skill set of audit staff should be broadened and staff should receive appropriate level of training 115 Tab B/Page 7 Risk Management Department Review -Establish a formal professional development plan for each of the Department Safety Officers including the use 115 TabF/Page 11 of internal and external resources Operating Practices -Design and implement a comprehensive employee training program Review best practices in City, County and State government in regard to leadership succession planning and develop its own process of leadership development, recognizing that 51 % of the current executive workforce will be eligible for retirement by 1999. Critical Success Factors -Conduct a comprehensive review of personnel practices elimination of the two ter wage system. Market rates should be .d for all positions and used to set pay grades subject to periodic Appointments to key City positions must not be made on the basis of favoritism or political sponsorship and loyalty. 115 TabM/Page 4 116 116 Tab B/Page 2 117 118 Operating Practices -Remove "politics" from the employee hiring and promotion process 118 TabM/Page 4 City leadership must foster an environment that respects and values the contributions of personnel at all levels. 119 City ofllami - Office of Budget 29 of 4l 8:22 AA1121151971nitCrosRef 0' City of Miami • Management and Productivity Initiatives Unit Certification Issued by PERC as to each bargaining unit to ne which positions were included in the unit 120 Advise each union that as to those positions that are not part of the certified )argaining unit it is not the authorized representative. 121 Modify the Civil Service Rules to: 122 Extend the list of positions which are unclassified to include managerial and 122a confidential. Reestablish Managerial and Confidential Employees 122a Tab 7/Page 3 Remove the limitation of the five unclassified employees in one department 122b Submit a proposal to the Commission/Oversight Board of the City to contract with a claims handling organization such as Third Party Administrator, or "engage" licensed temporary claims representatives to perform a project 123 oriented "Claims Blitz". Risk Management Department Review -The City should request a proposal for third party administrative handling services 723 TabF/Page 5 Claims Blitz to be designed to close as many inactive claims as possible, settle or resolve as many pending claims as possible and establish diary dates for 123a claims adjuster review. Augment existing in-house legal resources on a short term basis by establishing a relationship with outside law firm (s) that specializes in worker's 124 compensation defense to handle, all "claims blitz". Health Insurance Task Force -Implement a strong subrogation clause and employ a law firth to protect those interests, paying their fees from moneys 124 TabE/Page 6 which are recovered Related litigation and settlement agreements under the supervision of the City 124a Attorney. Evaluate the need for and hire additional staff needed to perform claims handling in accordance to best practices after the claims blitz has been 125 completed. Train new staff. Create and adopt claims handling procedures that reflect best practices. Enforce strict compliance to these procedures. 126 Health Insurance Task Force Worker's Compensation payments should be integrated and coordinated with health care 126 TabE/Page 3 City ofMami -ice of Budget 30 of 41 8:22 AM12/15/97IWICrosRef 1 1 1 1 1 1 1 ® City of Miami 0 Management and Productivity Initiatives Health Insurance Task Force -Each health care carrier should produce a claims analysis and reviewed semi-annually be Benefits and Finance staff 126 FabE/Page 3 Health Insurance Task Force -A claims and financial analysis should be reviewed annually by Benefits, Finance, Human Resources/Labor Relations 126 ]TabE/Page 3 and the City attorney Health Insurance Task Force -Should perform a quarterly reconciliation and accounting of prescriptions against the administrative fee 126 1TabE/Page 3 Risk Management Department Review -The City should utilize "best practices" claims management procedures for the handling of all claims 126 TabF/Page 2 Management Department Review -Should establish a committee of duals representing claims, legal and finance to meet monthly to discuss al 126 TabF/Page 4 is reserved over various levels Risk Management Department Review -City Commission should consider raising the dollar level of claims that need to come before the Commission for 126 TabF/Page 5 approval Review and if necessary change job description and background prerequisites for claims adjusters and claims supervisors handling worker's compensation claims to reflect the complexity of the work and skills. 127 Elevate the reporting relationship of the functional leadership of the Safety Department 128 Risk Management Department Review -City should re-evaluate the reporting hierarchy for the Safety Department I 128 I I ITabF/Page 8 Risk Management Department Review -Fully implement LMP 1-95 (City Wide Safety Committee) I 128 I I ITabF/Page 9 Risk Management Department Review -Fill the Police Department Safety Coordinator position within the next 30 days 128 TabF/Page 9 Risk Management Department Review -Identify the roles and responsibilities of 128 TabF/Page 9 all City management as it relates to safety and hold them accountable Risk Management Department Review -Complete an assessment of each City Department's safety and health program using the OSHA Program Evaluation 128 TabF/Page 10 Profile Appoint an evaluation committee to perform an interim review of the effectiveness of vendor selected to implement the managed care arrangement 129 the City of Miami and the program. Health Insurance Task Force -Reevaluate the executive plan which provides no incentive for managed care election by the executive 129 TabFJPage 6 ICity ofAflami -ice of Budget 31 of 41 8: 21 AM121151971nitCrosRej 0 City of Miami 0 Management and Productivity Initiatives Risk Management Department Review -By December 1, 1996 a managed -care arrangement (mandated by state law) for workers' compensation should be submitted to the Florida Agency for Health Care with an effective date of 129 TabF/Page 2 January 1, 1997 Group Benefits and the Human Resources / labor Relations Department§ should all report to the same ACM. 130 Health Insurance Task Force -The Benefits Department should be part of the Human Resources Department or Labor Relations Office 130 TabE/Page 3 Health Insurance Task Force -The Benefits Department should be part of the Human Resources Department or Labor Relations Office 130 TabE/Page 3 Health Insurance Task Force -One person should be designated in writing as plan administrator 130 TabE/Page 4 The City should immediately employ an insurance Benefits consultant to be on hand for development of pricing and Benefits models for insurance Benefits 131 Health Insurance Task Force -An insurance broker should be available to the management negotiating team to provide actuarial analyses 131 TabE/Page 3 Health Insurance Task Force -Multiple year health care carrier contracts should be negotiated and re -negotiated not less than every two years 131 TabE/Page 4 Health Insurance Task Force -The Benefits Office should have the services of a an insurance broker available for use upon demand 131 TabE/Page 4 Health Insurance Task Force -Authority to negotiate any type of benefit plan to contract with an insurance carrier should 131 TabE/Page 4 Health Insurance Task Force-Attomey and Chief Financial Officer before incurring obligation 131 TabE/Page 4 Health Insurance Task Force -Should explore the possibility of contracting for some benefits utilizing the combined leveraging ability of multiple local 131 TabE/Page 4 communities Health Insurance Task Force -A strong subrogation clause should be established and enforced within the health care plan 131 TabE/Page 4 Health Insurance Task Force -Cost containment incentives for third party administrator or health care contractor should be added to the contract Health Insurance Task Force -Wire transfer procedures should be examined semi-annually and transfer accounts should be continuously audited for accuracy Health Insurance Task Force -A survey of all benefits should be conducted not less than every two years to determine the competitive position of the total benefits package 131 TabE/Page 4 131 TabE/Page 4 131 TabE/Page 4 City ofMlami - ice of Budget 32 of 41 8.22 AM121151971nitCrosRef 1 1 1 1 1 1 P 1 1 City of Miami 0 Management and Productivity Initiatives Health Insurance Task Force -Should periodically evaluate the difference between self insurance and commercial insurance to determine if advantages 131 TabEfPage 4 lie in changes Health Insurance Task Force -May want to consider offering, on a voluntary 131 TabElPage 5 (employee pay all) basis, supplemental life and disability insurance Health Insurance Task Force -Reevaluate the proportional cost for health care bome by the City where retirees are concerned 131 TabElPage 6 TabE/Page 6 Health Insurance Task Force -Should expand flexible benefits and avoid paying the employer portion of taxes on earnings 131 TabE/Page 6 Health Insurance Task Force -Incorporate into future ASO contracts a stipulation that it is the responsibility of the third party administrator to constantly seek opportunity for cost efficiency through purchasing Summary plan descriptions should be updated and distributed timely. 131 TabE/Page 6 132 Health Insurance Task Force -A Summary Plan Description of all benefits should be prepared and distributed to each plan. member with all terms and 132 TabE/Page 3 conditions dearly spelled out Engage a private employee Benefits communications and enrollment firm to take over the responsibility of annual communications and enrollment of all 133 core and voluntary Benefits. Health Insurance Task Force -The benefits program needs a formal delivery system 133 TabE1Page 5 The City should receive a detailed actuarial report identifying the correct current daims loss reserve for the medical plan and then incorporate a plan for achieving that reserve within five years. Health Insurance Task Force -The benefits program needs coordination to arrest and control costs The City should not negotiate any agreement wherein it both relinquishes control and guarantees performance at the same time, such as in the current F.O.P. medical plan agreement regarding the reserves -Must not be tied to "Prevailing Benefits" clause. Retain the management right to subcontract or privatize any and all aspects of job functions without further bargaining over decision. Bargaining shall be only over impact of decision. 134 134 TabE[Page 5 135 136 Fleet Management Task Force-Outsource all or part of fleet services through either the private sector or Metro 136 TabD/Page 3 Eliminate all "Prevailing Benefits" clauses. 137 ICity ofMiamf - Office of Budget 33 of 4l 8: 22 AM121151971nitCrosRej • City of Miami 0 Management and Productivity Initiatives Eliminate five percent increase in salary, and hence all accrued benefits, on 138 retirement. Eliminate Union control or veto of any City -funded programs. 139 Eliminate all City -subsidized payment of time used for Union business, including "time pool," release to work, negotiations, grievance investigations, 140 etc. Centralize all communications with the Unions through Labor Relations Officer. This includes grievances, work peace issues, concerns, etc. 141 Prohibit.any department, including Fire Department, from entering into "side" agreements under the Collective Bargaining Agreements. 142 Cost out the total financial package under the agreement to determine the actual "wages" paid. 143 Fleet Management Task Force -Terminate the current Police take-home policy 143 TabD/Page 1 Health Insurance Task Force -The chief benefits officer should participate in some form with Union negotiations where benefits are involved 143 TabE/Page 3 Risk Management Department Review -The City should conduct an immediate review of all labor agreements to identify cost savings 143 TabF/Page 2 Retain management right to make decisions required to operate and limit bargaining to impact only. 144 itinue the Labor -Management Committee meetings in which the Union and Administration can discuss specific issues and ideas on an ongoing 145 Dgue with the City. Operating Practices- Develop a system to improve internal communications (staff meetings, employee interaction meetings) 145 TabM/Page 3 Institute a "Suggestion Bo)' for employees; consider incentives programs. 146 Review current fire inspection fee collection procedures. 147 Establish dear guidelines and procedures for department heads to follow in their daily labor-management relations with representatives of the unions. 148 Recognize the importance of the Office of the Labor Relations as the institutional manager of labor management relations at the City of Miami. 149 Increase frequency of communications between employees and City 150 City ofMlami -ice of Budget 34 of 41 8:22 AM12/15/971nitCrosRef City of Miami • Management and Productivity Initiatives 1 Establish a capital assets management policy, similar to the following: (In seeking to maximize the City's return from its current and future asset portfolio, 153 the City will aggressively manage these assets) Fleet Management Task Force -Review remaining individual vehicle assignme and vehicle take home policies 153 TabD/Page 3 ' Fleet Management Task Force -Work with using agencies to determine fleet size and composition necessary to perform departmental functions 153 7]TabDIPage 5 Fleet Management Task Force -Evaluate and establish a motorpool, where applicable 153 TabD/Page 7 Fleet Management Task Force -Implement a vehicle replacement/disposal ]TabD/Page 7 153 program using proceeds from sale of vehicles to offset new vehicle purchases Operating Practices -Establish a preventive maintenance program for park tfacilities and equipment 153 TabM/Page 3 ' Operating Practices -Consider maintenance costs and other operating costs prior to the approval of Capital Improvement Projects 153 TabM/Page 3 Maximizing the City's return will include pursuing alt. ownership/mgmnt strategies, which optimize the benefits of private ownership (tax revenue streams and elim.public costs associated with ownership), while meeting the 153a ' City's public policy objectives. Coconut Grove Convention Center Increases -Coconut Grove Convention Center Increases 153a TabK/Page 18 ' Coconut Grove Convention Center Increases -Increase the CGCC sold out lot from $800/day to $1500/day 153a TabK(Page 18 ' Coconut Grove Convention Center Increases -Add a move-in/move-out rate for g CGCC 153a TabK/Page 18 Coconut Grove Convention Center Increases4ncrease the minimum rental guarantees to $2000 per hall or charge a flat fee for usage of the halls 153a TabK/Page 18 eliminating the option of a minimum or net rate Review of Marina Rate Increases -Recommend increasing rate for sightseeing ' vessels from $.40 If to $.80 If 153a TabK/Page 19 City of Miami - Office of Budget 35 of 41 8: 22 AM121151971niiCrosRej • City of Miami 0 Management and Productivity Initiatives Review of Marina Rate Increases -Recommend increasing rate for commercial vessels comparable to the County 153a TabK/Page 19 Review of Marina Rate Increases -Recommend elimination of the 20% discount to City residents 153a TabK/Page 19 The City should evaluate various levels of asset privatization for all new capital projects as it plans, builds, or acquires additional public facilities and assets. 154 The City will manage its existing portfolio by selling or donating non -buildable parcels; "packaging" and marketing properties; "packaging" properties for future use; reviewing alternative ownership/management options. 155 Complete the Inventory of all City owned and leased property. 156 Opportunities Task Force -Should compile a complete inventory of all real estate parcels owned by the City, including location, description, current use, 166 TabK/Page 4 etc. Opportunities Task Force -Parcels should be categorized according to their use, i.e., city operations, leased to third party, vacant, etc. 156 TabK/Page 4 Document current condition of all properties (e.g. brief description, digital 157 pictures). Prioritize properties identified for sale or lease and establish potential market 156 value through assessment and/or appraisal. Establish future property tax potential. 169 Add the following info. to the property inventory spreadsheet: book value, assessed value/date, appraised valueldate, potential annual property tax base based on current/future use, annual maintenance cost, surplus status. 160 Plus targeted disposal year, projected future use, and parcels designed as parks and recreation, public space. Develop Annual Property Plan that supports the proposed City Asset 161 Management Policy. Opportunities Task Force -Analysis should be performed for each parcel of 161 TabK/Page 4 lease property to determine certain factors (see task force report for factors) hies Task Force -Parcels currently used by the City should be to determine certain factors (see task force report for factors) 161 TabK/Page 5 )portunities Task Force -An analysis of surplus parcels should be performed determine certain factors (see task force report for factors) 161 TabK/Page 5 City ofMiami - Office ofBudget 36 of 4l 8.22 AM121151971nitCrosRef City of Miami 0 Management and Productivity Initiatives Opportunities Task Force -Should consider selling the Miami properties to one of the lessees or another third party 161 TabK/Page 6 Sale of City Assets -All city property offered for sale should be reviewed by the ' Law Department 161 TabK/Page 14 M Sale of City Assets -Original funding source utilized to acquire and improve city owned property needs to be identified and analyzed All city property offered for 161 TabK/Page 14 sale should be reviewed by the Law Department Sale of City Assets -Review all City Parks and evaluate the ability to provide a consolidated neighborhood park system, selling any non -essential and non- I 161 j TabK/Page 14 restricted park land Sale of City Assets -Evaluate the transfer of small neighborhood parks to Neighborhood associations 161 :]TabK/Page 14 Sale of City Assets -Sell various identified properties (see task force report for spec listing of properties) 161 TabK/Page 14 Sale of City Assets -If properties are sold to governmental agencies City should negotiate a voluntary annual payment in lieu of taxes (PIOLT) fee in connection 161 TabK/Page 15 with such sales transaction Revenue Enhancements -Sell inappropriate park properties (or revert them to original donors) 161 TabWPage 3 ' All City Departments should develop and obtain approval long range plans for the propertiestfacilities under their responsibility. 162 Each City Department should prioritize its properties ffacilities based on their Departments Strategic Plan. 163 The Department of Planning and Development should conduct market studies to determine how the surplus properties should be disposed and 164 recommendations included in the Property Plan. Determine all cost associated with the disposition of properties, including but not limited to appraisal, advertising, administration and referendum cost. 165 The Annual Property Plan should include a summary of the following information: Properties to be sold, properties to be leased. leases due to 166 1 = renewal, tax impact, cost of maintaining. 1 Evaluate and implement measures to utilize public parks and recreation 167 facilities to better generate revenue. rR Review park and ticket surcharges; increase special event rentals and fees; consider installing vending machines in public parks and facilities; strict guidelines for fee waivers; institute fee for use of public boat ramp. 1 City of Miami - Office of Budger 37 of 41 8:22 AM1211"71nitCrosRef City of Miami Management and Productivity Initiatives One department should be responsible for and adequately funded for the maintenance and facility operations of all improved City properties. Consolidate all property management / maintenance functions under GSA. 168 Transfer the property maintenance individual currently in the Department of Planning and Development to the GSA Department. 169 Develop maintenance standards according to property type. 170 Establish a periodic maintenance program for city owned properties including_ vacant lots. 171 Analyze current property maintenance needs and integrate into maintenance plan and budget 172 Adopt space/office standards that would apply to all departments. Establish standards for office use and allocation. 173 To assure that the maximum sales or lease revenues realized from properties targeted for sale, priority must be given to repairs and maintenance of these 174 facilities. Establish a fund for preparing properties for sale in annual budget. 176 Complete inventory of rental property that provides the following information. 176 Potential market rate for each rental property. 176a Current monthly rental rate. 176b Lease expiration. 176c Forecast future revenue by utilizing current revenue figures and property 176d appraisals. Plan to re -negotiate rental rates / terns prior to expiration of leases. Determine future rent increases based on potential land value and use. 177 Annually review the inventory to assure that the city is maximizing its return on rental properties as per Annual Property plan. 176 Develop a standard lease terms outline in conjunction with the City attorney that will best protect the City's interests as a guideline for future lease 179 renewals. City ofMiami - ice of Budget 38 of 41 8:22 AM121151991nitCrosRef 1 1 1 1 1 1 1 1 1 1 1 1 1 City of Miami Management and Productivity Initiatives Establish and enforce a policy that the Department of Community Planning and Development must approve all lease proposals and property. purchases. 180 Move the collection and tracking of lease payments to the Community Planning and Development Department. Integrate rental revenue information in the 181 financial system. rt an active campaign to identify delinquent tenants and bill for past rent t. Develop and enforce a policy for late payment which includes provisions 182 late charges and eviction. size the City Manager's Real Estate Advisory Group of private industry ;sionals who are knowledgeable in the area of real estate to review the 183 leases and provide advice on leasing practices as needed. Develop RFP for real estate brokerage services. The RFP should assure that rental properties. receive maximum marketing exposure. 184 Advertise rental properties on the government cable access channel. 185 Responsibility for environmental compliance at City operated properties should be consolidated into a single department. 186 The City's Leases need to be revised to better protect City's liability associated with tenant activities which may result in soil and ground water contamination. 187 The City needs to establish a policy of environmental compliance on all of its properties and a program of annual operational audits to ensure such 188 compliance. Fleet Management Task Force -A complete review needs to be performed to determine DERM and OSHA noncompliance areas 188 TabD/Page 7 Environmental audits being prepared for the sale of surplus property should at a minimum, conform to ASTME 1527-97 and should address other issues which may be relevant to the property being sold such as radon, asbestos etc. 189 City of Miami - Office of Budget 39 of 4l 8:22 AM12/151971nirCrosRef City of Miami Management and Productivity Initiatives Eliminate the three (3) bid requirement for any sales or lease of properties less than $500,000 and all leases with terms of less than five (5) years. These 200c would not need to go to the Commission. Revise water front property section in Charter to establish reasonable thresholds so that small parcels do not need to go to the Commission for 200d approval. City of Miami -ice of Budget 41 of 41 8: 22 AM12115/971nitCrosRef APPENDIX B RECOMMENDATIONS TIMELINE & COST SUMMARY Strategic Management Financial Management Technology Human Resources and Employee Benefits Capital Assets, Planning and Management GRAND TOTAL SUMMARY City of Miami Management and Productivity Initiatives $ 2,060,619 $ 2,856,925 $ 2,777,693 $ 2,853,490 $ 2,933,483 $ 13,482,210 0 $ 1,351,135 $ 1,363,783 $ 1,364,153 $ 1,373,308 $ 1,373,176 $ 6,825,555 $ 2,175,000 $ 3,230,000 $ 2,455,000 $ 2,475,000 $ 2,465,000 $ 12,790,000 $ 266,042 $ 15,042 $ 342,042 $ 12,042 $ 12,042 $ 647,210 $ 1,566,000 $ 985,000 $ 710,000 $ 650,000 $ 650,000 $ 4,561,000 $ 7,418,796 $ 8,450,750 $ 7,648,888 $ 7,363,840 $ 7,423,701 $ 38,305,975 Resources to be identified for Management and Productivity Initiatives Strategic Management $ - $ - $ - $ - $ - $ - Financial Management _ _ - $ Technology 2,000,000 3,060,000 2,410,000 2,410,000 2,410,000 $ 12,290,000 Human Resources and Employee Benefits - 300,000 - - $ 300,000 Capital Assets, Planning and Management 760,000 335,000 60,000 - - $ 1,155,000 GRAND TOTAL $ 2,760,000 $ 3,395,000 $ 2,770,000 $ 2,410,000 $ 2,410,000 $ 13,745,000 Formal strategic planning should be immediately reinstated as part of the City of Miami's organizational structure. Develop the structure and process to sustain long-range strategic planning for the City. The City should complete the first strategic plan within a four -to -six month time period after convening team (to link to next year's operating and capital budgets). Engage a professional firm with expertise in strategic planning to facilitate and expedite the completion of the first strategic plan for the City. Risk Management Department Review -Develop an overall safety & health strategic plan for the City as well as for each Department Upon completion of the strategic plan, develop and execute a communication strategy targeted to residents, City employees, government,,the business community, media and location services. Institute a forum for resolving resource allocation issues to align all major projects within the City's strategies. Revamp the City's budgeting process to match the revised organization structures cited in the organization plan. The tracking processes should be flexible enough to facilitate sourcing decisions and management performance. Critical Success Factors -Limited monitoring of departmental budgets City of Miami Management and Productivity Initiatives x x $ X X $ $ X X $ 100,000 $ 100,000 X X X X X X $ X• X $ X $ Strategic Planning Total $ 100,000 $ $ $ $ $ 100,000 X $ X $ Set capital and operating budget horizons to be consistent with strategic goals. Incorporate contingency planning into budgets Require managers to demonstrate how proposed projects are in line with the Cilys strategic plan. This can be done in the form of a cost/benefit analysis that measures the expenditure of resources against the contribution to achieving goals. Expedite implementation of the City Manager's reorganization plan as outlined in the revised "Five Year Plan". The City should begin planning how to adopt a more progressive organization structure. City of Miami Management and Productivity Initiatives x $ X X X X X $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 5.000,000 X X $ Strategic Budgeting Total Office of Professional Compliance -The Office of Professional We Compliance should be removed from the department not agree Office of Professional Compliance -Consideration should be given to We do incorporating this function within the Police Department organization, not agree reporting directly to the Police Chief We do Office of Professional Compliance -A review of other local jurisdictions of not agree similar size should be conducted to determine, if there is a need for a separate review function, how it is typically organized Solid Waste Management -Solid Waste should be separated from GSA Move aggressively to reestablish an appropriate management structure from first level supervisor through middle management to department head. Survey to determine perceived and actual departmental shortfalls in staffing. Each department must justify the tasks to be performed that _ cannot be completed at current staff levels. The City should perform a mgmnt./operations study of the finance dept. This study should encompass an extensive analysis to evaluate qualifications and the work loads of the staff to det. need to expand staff and / or reassign tasks where appropriate. Critical Success Factors -'Selectively review and waive hiring freeze of positions Consider deleting 'equivalent combination of training and experience' for professional credentials City of A4laml - Office of Budget X 1.000,000 $ 1,000,000 $ 1,000,000 $ X $ X X $ 187,336 $ 293,740 $ 308,427 $ 323,848 $ 340,042 $ 1.453,393 X $ 232,287 $ 243,902 $ 256,098 $ 268,902 $ 282,347 $ 1,283.536 x $ X X $ 2 oj47 8:12 AM12115197Jitral consolidated hdtiatives r&c City of Miami Management and Productivity Initiatives Information Technology Division (IT) -Positions should be created and X X $ 96,000 $ 240,000 $ 255,000 $ 267,000 $ 280,000 $ 1,138,000 Z. funded to bring to City appropriately skilled staff to maintain City in today's technology environment Immediately conduct a planning study of office space to determine if X X X X X X $ office requirements can be met through rearrangement of existing space vs. leasing new space. ' Consider placing Risk Management under the Assistant City Manager of $ Risk Mgt, is a division of GSA which reports to the ACM for Operations. $ Finance and Administration to consolidate similar functions. ' Consider placing Procurement under the Assistant City Manager of X $ 1 Operations to enhance customer service orientation and efficiency. Continue with current plans to transfer some fleet responsibilities from X $ sad the Fire and Police Departments. ' Fleet Management Task Force -Strongly recommended that the services X $ performed at General Services Administration, Miami Police and the Miami Fire Departments be consolidated Terminate the current Police take-home policy $ " Solid Waste Management -A better sharing of overhead cost could be X $ made if all Fleet maintenance operations in the City were consolidated g Transfer responsibilities for other key maintenance to GSA. X X X $ 76,924 $ 80,770 $ 84,808 $ 89,049 $ 93,501 $ 425.052 Organizational Alignment Total $ 592,547 $ 858,412 $ 904,333 $ 948.799 $ 995,890 $ 4,299,981 Y .. 4 The City needs to adopt appropriate policies and procedures to assure X $ that good business practices are followed. Fleet Management Task Force -Need to optimize the layout and work X X X X X $ flow processes of the physical plant Fleet Management Task Force -Car assignments should be reallocated X X $ on the basis of shift size and duty assignment X X $ Fleet Management Task Force -Vehicle service life should be extended from 5 years and/or 75,1XI0 miles to 6 years and/or 100,000 miles Fleet Management Task Force -All surplus cars to the City's needs, or x $ ready for retirement, should be auctioned off instead of donated to a sister city or any other entity City o Mlaml - Office aJBudget 3 of 47 8:12 AM/2/15197fimal consolidated tmlriarives 1&c ® M =I = W M M ,� M i M M i M M M � r City of Miami Management and Productivity Initiatives Health Insurance Task Force -Form 5500 for each benefit where form is X required should be examined by Benefits, Human Resources/Labor Relations and Finance Departments before being submitted to the IRS Health Insurance Task Force -A sense of urgency coupled with X X empowerment and responsibility should be developed within the Benefits Office operating as a component of HR Opportunities Task Force -Should be funding a portion of the future benefits being earned by current employees on post -employment health care benefits Opportunities Task Force -Necessary to complete a long term financial X workout plan including a one -to -two year short-term plan Opportunities Task Force -Workout plan should be designed to X immediately improve the operating cash flow through significant revenue increases and expenditure reductions Opportunities Task Force -Long-range workout plan should consider X X partially eliminating accumulated deficits through sale of real estate, refinancing debt and rightsizing City services Opportunities Task Force -As soon as possible, the City should X X determine its actual financial position as of the current date Opportunities Task Force -Increase enforcement efforts to reduce the X X level of illegal dumping within the City which is required to be cleaned up by Solid Waste Opportunities Task Force -Increase efforts to audit or otherwise verify X that the City is receiving the full amount due from franchise revenues from commercial solid waste companies Opportunities Task Force -Transaction on New Miami Arena should be X reviewed in detail to ensure that the return to the City is commensurate with fair market value of the parcel Opportunities Task Force -Serious consideration should be given to obtaining as large a payment as possible in the near term and/or long term recurring revenues on the New Miami Arena parcel Opportunities Task Force -Should conduct review of all City activities to X X determine which of the activities could be performed more economically and with a higher level of service by another local government or by a private enterprise Opportunities Task Force -A complete listing of all the City's account x receivable balances should be compiled including revenues recorded in the accounting records as well as balances which may not be recorded X X X X x X X X X $ 195.200 $ '195,200 $ 195,200 $ 195.200 $ X X X X X $ = $ $ 195,200 $ 976,000 ,. City ofMlaml - Office of Badger 4 of 47 8: /2 AM/211"7final consolidated Initiatives f&c Opportunities Task Force -Should review all services provided to determine level of fees and charges associated with each service Opportunities Task Force -Should determine whether fees charged are reasonable based on the fully loaded cost of the service, rates charged by other local governments and private enterprises for similar services Opportunities Task Force -Rates should be adjusted to ensure service users are paying the associated costs and to provide a return to the City which is appropriate Opportunities Task Force -Formal policies should be adopted regarding when waiver of user charges are to be granted . Opportunities Task Force -Steps should be taken immediately to reduce or eliminate the financial burden associated with ownership of James L. Knight Center,and Parking Garage and the Coconut Grove Exhibition st of Solid. Waste Operations -Can save fleet operating costs as well crew time in Solid Waste by utilizing close -by Regional Transfer Cost of Solid Waste Operations -May be able to accomplish significant savings ff.a few loads per day could be directed directly to the disposal site with the remainder going to the transfer station Cost of Solid Waste Operations -Should have a more detailed evaluation Y. of its use of transfer stations Cost of Solid Waste Operations -The City appears to lag in its vehicle replacement plan in Solid Waste City of Miami Management and Productivity Initiatives X X X X X X X x x x Solid Waste Management -Service levels for trash pickup, bulky waste, white goods and illegal dumping are incredibly high Solid Waste Management -A need for enforcement is obvious Solid Waste Management -Street sweeping and special events should have their own cost and revenue centers, and be self-sufficient financially, and avoid being subsidized by the waste fee Solid Waste Management -The waste fee itself is insufficient Solid Waste Management -Should not donate retired equipment but should sell it and revenues from sales should be deposited in a Capital Replacement Fund Revenue Enhancements -Eliminate park user fee waivers Revenue Enhancements -Increase park user fees when appropriate Revenue Enhancements -Develop a park marketing program to enhance revenues (existing and new) Revenue Enhancements -Establish a process to credit the Parks and Recreation Dept. for existing and new revenues generated by the parks Revenue Enhancements -Review concession permits/revenues (including mobile vendors) Revenue Enhancements-Review/simplify process to obtain Grants (Federal, State, Private) Organization/Structure Improvements -Conduct a cost/benefit analysis of recent transfer of the Park Maintenance Department to the Public Works Operating Practices -Establish a'bottom-up"/participatory budget preparation and monitoring system Operating Practices -Develop an operating manual for Parks and Recreation facilities/employees Operating Practices -Develop a procedure for processing/prioritizing work orders Operating Practices -Develop a formal vehicle maintenance and replacement program City ojM:aml - Offi- oJBudget City of Miami Management and Productivity Initiatives x X X X Additional fees are at the discretion of the City Commission. x X X X X X X X X X X X X 6 of 47 8: l2 AMl2/!S/97jnal consolidated Initlalims t&c A code of conduct needs to be developed and signed by all employees. Integrate Benchmarking, performance measures and management by objectives into all work operations. Critical Success Factors -Finance and Internal Audit staff must be held accountable and departmental objectives and metrics to measure the agreed upon objectives must be established. Fleet Management Task Force -Establish productivity and job standards Create meritocracy in the management ranks. Changes for covered employees will take time and may be the subject of bargaining. Long lens efforts should be directed to linking compensation more closely to performance. All City departments should be formally trained on benchmarking and performance measures. Periodic reports on significant benchmarks and performance should be made a part of the City Administration's report to the Commission and the citizens. Information Technology Division (IT) -A formal tracking mechanism should be developed to create measurability of performance Make sure each major work function significantly improves the productivity of the function. This action plan should be incorporated into each department head's work plan and be part of his or her appraisal. The City Manager and department heads should develop an action plan for implementing total quality concepts throughout the organization. City of Miami Management and Productivity Initiatives x x $ Business Practices Total $ 195,200 $ 195,200 $ 195,200 $ 195.200 $ 195,200 $ 976,000 '4°,� ¢'r �'��„ nee y'i�" §.�. %,��N 2? .: P.,e. �s�ss: F.v„N'??�11.., �'�J=�.^. :e.••sZ.^rn�T 4 :•��ry)a':�v�:�-�..' �i• �y� :a�..l,'.i:.C.g �•° i';�: i:?:Wss,5�4a`sa4p,��.�y efsc �.•��. yy e1 :��a.',?.i«''��y",.-._"�'�� «rc:,a .4. C:,"„•;"L,$);:Wi�j t'9.1'• dY. €..:ti. '�T�:�y, �8� i�pp `�-`tF.�ih.• �V�ap� ,«�n^..ava:?.i:.a:,4,:?....'i�..'YAt�.:nr,a®..��.�n1��:�s'.x:�;..6.',:__°:t,'4rY$.>£..�s.:�S..e�s��k:ls3a:sfai��i'i... ,b ao�ea�..a�...w;�.:>,:'�.a'ae. ,E:;4;a ev;`a1....,,,.,,;hxa3acLt N'd.•.n«-.:U"8.,<:w�mF. .`,. �ar.'in.a�., tiw3.,.,. :3.40a�.#: X X X X X $ 155,000 $ �0 $ X $ X X X X X $ $ x $ X X X X X X $ X $ X $ $ X $ X $ Benchmarking and Performance Measurement Total $ - $ 155,000 $ - $ - $ - $ 155,000 Adopt a competitive sourcing policy and process to assure that the City X $ is providing and receiving quality services that are cost effective according to industry standards. Contract with a consultant to conduct a sourcing study with priority on X X X X $ fleet maintenance and fueling due to the impact on facilities. City ofMtami - Offlce ojBndget 7 of 47 8:12 AM/211"7fival consolidated Initiatives r&c City of Miami Management and Productivity Initiatives Use Costing Methodology similar to that used by the City of Charlotte to X X X X track all costs related to City Services as a basis for sourcing decisions. Apply Sourcing Decision Guide similar to other cities (Based on review X of sourcing practices) Charlotte, Phoenix, and Indianapolis, have realized substantial improvements in efficiency, quality and cost by adopting the recommended approach. Work with private industry for guidance and advice on sourcing X decisions. Director of GSA should develop a schedule for sourcing implementation. X X X Fill middle management positions that will not be affected by X X X outsourcing. Institute appropriate contract administration and evaluation procedures X with respect to out -sourced functions. Sourcing Policy/Implementation Total Increase operational efficiency and expedite development permit X process as follows: Review, improve and streamline all land use related application forms. X X Create a system that is ro oieci driven rather than permit driven. X Institute a more effective use of technology. X Develop performance measures that target improving the service and X reducing the cost of these functions. Correlate funding of Department with performance measures and X objectives. Revisit staffing qualifications. Technical expertise and experience are X X critical to efficiency and customer service. Review compensation and benefits in light of the rest of the City and X X within the overall reorganization plan. Review Department's reporting relationship to strengthen oversight and X X effectively monitor customer service. Clry of Miami - Office of Budget 8 oj47 $ 142,872 $ 623,313 $ 653,160 $ 684,491 $ 717,393 $ 2,821,229 $ 142,872 $ 623.313 $ 653.160 $ 684.491 $ 717,393 $ 2,821;229 ' $ $ 8:11 AM1211"7fiaal consolidated iaiilaiives i&c City of Miami Management and Productivity Initiatives Improve relationship and coordination with Dade County to expedite the X $ permitting process. $ Expedite non -controversial items supported by staff. X X $ Request that the County appoint one person to expedite processing of Approvals must be requested by property owner or contractor, not by City. $ necessary county approvals of City permit applications. Centralize and simplify the process of applying for land development X $ changes, including master plan changes. $ Seek vehicle for developing publiclprivate partnerships for development X $ and redevelopment. Seek public input on the City Charter to improve the land lease process X $ and fee structure, including cost of appeals. Develop city-wide design and landscape standards. X X X X X X $ Building and Zoning Total $ $ $ $ $ $ Identify and communicate to staff and public the mission of code X enforcement. Should be considered part of development/redevelopment policy rather than punitive. Identify speck individual with responsibility and authority for code X enforcement to set overall policy and direct compliance strategies. Add "appearance code" that is enforceable and enforced. Neighborhood X improvement is the message. Consider "amnesty" program to have people pay whatever they can on X fines, but only after property has been brought into compliance. Implement aggressive enforcement against properties and owners refusing to come into compliance, including alternatives to foreclosure such as court injunctions, personal property levies, etc. Need senior policy level review of property lien foreclosures to weigh benefits/liabilities of City ownership. City ownership of properties not in compliance needs to be addressed. Consider if police and fire could assist in identifying possible code X violations during the course of their normal duties. Could also be computerized. Train personnel for technical and interpersonal skills X X X X X $ 25,000 $ 25.000 $ 25,000 $ 25,000 $ X X X X X X X X X $ 5,000 25,000 $ 125,000 $ 5,000 %i�►°m,_o ii ,dge, !s me ® M M! ® iiUi M M m i mi " M1` �,la, ,real„r C � City of Miami. Management and Productivity Initiatives Consider connecting enforcement districts with Commission Districts as Enforcement is by NET in their respective areas. needed. City needs fair and equitable policies appropriate to each neighborhood. A study of whether the City should sell code enforcement liens should X be conducted. The analogy to lax liens may be appropriate, but there . are legal and policy issues which need exploration. Code Enforcement Total A private/public partnership should be formed between the Greater X X Miami Chamber of Commerce and the City of Miami. This partnership should develop a strategic plan for the economic development of the City of Miami. This would be for the entire City. Explore the value of consolidating into a single agency the responsibility X for the economic development in the entire City. Establish a speck entity with similar responsibilities as the Beacon Council to lead economic development for Miami. This agency should have the ability to condemn properties and provide X incentives for development and to attract business to the City of Miami. The agency should be responsible for analytical functions to address X issues such as the cost of doing business in the City of Miami versus neighboring municipalities, etc. The agency should include the Downtown Development Agency. X Designate a City employee who will be liaison between the City and X Beacon Council. Intention for the Beacon Council to be viewed as non- competitive organization. Utilize slate and private education institutions to attract business to X urban core. Actively pursue and lobby for the extension of the light rail system X westward through Kendall. The extension will provide increased accessibility of the available work force to the downtown core. Review land use in the Downtown/Brickell core to provide for mid -rise X office development. Economic Development Total Strategic Management Total $ 30,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 130,000 $ $ $ $ $ 2,060,619 $ 2,866,926 $ 2,777,693 $ 2,853,490 $ 2,933,483 $ 13.482,210 City ofMi ml - Office oJBudger 10 of o7 s:12 AIN12115/97fiaal cossolldared bddariws r&c The organizational criteria in the Five Year Plan should be applied to lower levels of the City organization. Budget Management Division -Placement of Task Force positions within the NET Offices should be investigated as an option Budget Management Division -Grant coordination should be strengthened. Procurement Management Division -Oversight and related policies of the Procurement Division should be strengthened Strengthen and broaden the role of Internal Auditor, including Substantial operational auditing to ensure that approved policies and procedures are being followed. Review of travel and expense accounts of the commission and senior management in accordance with predetermined objective criteria. Review of new or revised City projects while in progress and/or within six months or a year after completion to compare with financial forecasts and enhance future projections. Staff to review GFOA's "Recommended Practices for State and Local Governments." Develop appropriate implementation plan. Reconciliations of the City's cash accounts should be performed monthly. These reconciliations should be prepared in a standardized format designed by the City. All reconciling items should be fully investigated, explained and supported. All reconciling items should be appropriately investigated and resolved on a timely basis. In addition, the finance dept. should exercise prudent custodial control to ensure the safe keeping of all the City's financial records, including bank statements. Inventory should be counted annually. Policy should address general inv. procedures including names of staff responsible for the inventory count, the scheduling of Inventory taking and the ID of controls needed to ensure an accurate count. City of Miami Management and Productivity Initiatives x X X X X X X X X X X X X $ 50.000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000 In order to improve and maintain control over general fixed assets, the X X $ - ` city should develop a complete detailed asset records. The following guidelines should be utilized; The faced asset subsidiary ledger should be updated throughout the X $ year as fixed assets are acquired or disposed. s $ - City ofM-1-Office of Badger 11 of47 8:11 AM1211"7finai'conso/idared tnlrlarlves0c Periodic inventories should be taken to verify the continued existence of the fixed assets. Any unallocated items should be appropriately investigated. The fixed asset subsidiary ledger should be reconciled to the general ledger, at a minimum , on a quarterly basis. The City should assign the responsibility of maintaining its general fixed assets to an individual. The City should implement the following to improve its account receivable process; The City should use a formal invoicing system for all routine billing as a mechanism for ensuring the timely collection of outstanding invoices. The accounts receivable general ledger control balance should be supported by an appropriate level of detail that provides management with information to monitor the collecting of accounts receivable. This detail should preferably be in the form of an aging report that presents each customers outstanding balance based on the actual due date. Aging trial balance should be reconciled monthly to the general ledger. All material differences should be investigated and resolved on a timely basis. The City should immediately review the nature of the approximately $9 million loans outstanding and evaluate the collecting of such balances. In addition all future loans should be supported by appropriate documentation including formal loan agreement. The City should create the position of Grants Administrator. Individual would be responsible for ensuring that claims for reimbursement are filed properly, in a timely manner, and in accordance with grant guidelines. The administrator would also be responsible for coordinating and monitoring the City's compliance with requirements applicable to federal and state financial assistance programs. This individual would also assist in identifying additional federal and stale programs that may be available to the City. City should designate a person to monitor the activities of the contractor to ensure proper adherence to the requirements of the Relocation Assistance and Real Property Acquisition Policies Act. The City should implement the reconciliation of detailed subsidiary records to the general ledger, at a minimum, on a monthly basis. Reconciliation should be reviewed by supervisory personnel. City oJMiami - Office ojBrrdger City of Miami Management and Productivity Initiatives X $ X $ X $ $ X $ X $ X $ X $ X $ $ •X $ X $ X $ X $ $ X $ 12 oj47 8:12 AMl2//S/97jitwi consolidated iairiatives r&c In preparing monthly reports, the following should be considered: Proper cutoff procedures should be implemented to facilitate for the proper recognition of revenue and expenditures. Standard journal entries should be assigned to speck staff accountants. All journal entries should then be approved by the finance director, or general ledger supervisor prior to input into the general ledger system. The subsidiary ledgers should be reconciled to the respective general ledger balances. All standard closing procedures should be written and be incorporated into the City's Accounting and Procedures Manual and made available to the accounting staff. The City should implement a financial reporting function, including the appointment of an individual who will be responsible for compiling and drafting the annual general purpose financial statements and other required reports. The City should purchase a computerized financial reporting package that can be integrated with the City's current general ledger system. This system should be configured to produce the City's general purpose statements. An in depth manual of accounting policies and procedures should be prepared which, at a minimum should include: A chart of accounts containing an adequate explanation of account purpose, use and content. Documentary flowcharts of significant accounting systems, including their interrelationship, where applicable, with other departments within the City. A list of standard forms used in the City with detailed explanations of their purpose and preparation. A list of data processing reports, including appropriate descriptions of source, content, production frequency and purpose. A list of standard and other journal vouchers with sufficient explanation of their purpose. Appropriate descriptions of all financial policies and accounting procedures and routines regarding, but not necessarily limited to the MMonthly review of internally generated reports which may vary in complexity from a simple scan of transactions to detailed analysis or . reconciliation. City of Miami - Office ofBedget City of Miami . Management and Productivity Initiatives X X X X X X X X X X X X X /3 o a7 8: /2 AM/2/!S/97final consolidated iu111adves Oc tit ® � r■t ® �t �r w� � � � City of Miami Management and Productivity Initiatives Policies related to cash which would include preparation of bank X $ reconciliations, controls over cash disbursements and cash receipts, and procedures regarding the investment of excess cash on hand. $ Purchase and capitalization of fixed assets and related procedures for X $ computation of depreciation thereon. = $ Doubtful accounts and related bad debt write offs. X $ $ s� Lease obligations and related capitalization policies. X $ . r _ Policies related to the recognition of revenue and expenditures with X $ particular attention paid to year-end cutoff procedures. ' The assignment of accounting responsibilities and expenditure approval X $ procedures. _ $ ". Compliance with debt covenants should be reviewed monthly, or qrtly., X $ depending on the nature of the covenant. This review will provide greater assurance that the City maintains compliance with its debt agreements and/or that defaults are identified q Signature plates and check signing machine keys should be kept locked X $ at all times 6 $ - Reimbursement claims for the NET Neighborhood Jobs Prog. should be X $ prepared and submitted to the appropriate granting agency immediately. Additionally, procedures should be established to ensure that reimbursement claims are submitted in a timely manner Rom- $ The City should formalize its standards and procedures regarding X $ system development and modification, as well as standardize those programming and analysis issues not currently covered. A set of comprehensive operating and application system X X X X X $ documentation standards should be developed and implemented by the IT Division, These standards should specify that documentations shall be written when new and changed systems are implemented. As the City continues the process of updating its software, we X X X X X $ recommend that source documentation and system flowcharts be maintained. Management should continue to eliminate material due from / to other X X $ fund balances. Accounting Division -Should adopt formal closing procedures posting X $ payrolls immediately after the pay period City ojMiaml - Offlce of Budget 14 of 47 8: /1 AM/1//5/97firwl consolidated ioidarims Oc City of Miami Management and Productivity Initiatives Accounting Division -Monthly and year end closing should take place on X $ a speedier basis ' $ Accounting Division -High level accounting reports should be distributed X $ g ` to management personnel �*fir "'ME Accounting Division -A total solution for the City vs. A point solution for X $ �� departments should be developed based on a determination of Citywide requirements (Kronos System) Budget Management Division -Grant Administration and grant X X $ s' reimbursement processing is not uniform throughout the City ' Budget Management Division-CIP contracts should have funding codes X $ identified and approved by Budget prior to award Health Insurance Task Force -The plan administrator should have the X X X X X R responsibility for conducting a performance audit semi-annually on a` terms and conditions of ASO contracts a $ Health Insurance Task Force -Management skills are needed to recover X X X X X X $ " some unnecessary expenses involving subrogation and coordination of benefits .. $ Health Insurance Task Force -An audit, review and control function is X X X X X $ - a i Y� needed for health care claims management Health insurance Task Force -A method is needed to recover X $ unnecessary tax expenses such as those found in flexible spending s z=. accounts, pre-tax benefit plans and possibly in retiree health care Health Insurance Task Force -The self -insured plan must be run like an X X X X X $ 1,100,000 $ 1,100,000 $ 1,100,000 $ 1,100,000 $ 1,100,000 $ 5,10 insurance company with proper current funding and adequate insurance coverage and reserves . Health Insurance Task Force -Employee contributions need to be s:X X X X X X $ - deposited into a trust account immediately or deposited with the carrier or risk bearing agency r' $ Health Insurance Task Force -Look into paying lower administrative fees X X X X X X $ for larger supplies of medications Health Insurance Task Force -Look at utilizing the services of a X X X X X X $ ' Pharmacy Benefit Manager to control prescription costs Health Insurance Task Force -Need to look at coordinating medical X $ payments with Workers Compensation where appropriate Risk Management Department Review -Perform cost/benefd analysis to X $ determine if the deductible on the property policy provides the City ultimate cost effectiveness City ojMiami - office oJBudger � ® /S o 47 � ® � � � 8: l2.fA7� 7final cor�ted lrrltlarl�c ® � s air � �► � r rr rf rr rr �r r r� rr ® r r� ® r rr rr rr rr r City of Miami Management and Productivity Initiatives Risk Management Department Review -Should consider a cost benefit X X $ analysis for purchasing excess liability insurance coverage for those losses that are not limited by a sovereign immunity doctrine Risk Management Department Review -Re -open the RFP process in X $ accordance with Resolution 95-393 to outsource the risk management function Risk Management Department Review -Should hire an independent risk X $ management consultant to select the appropriate vendor under the RFP process if the Insurance Committee is not reestablished X $ _ Risk Management Department Review -Should consider changing the insurance broker's compensation to a fixed fee for services rendered Debt Restructuring -City should immediately establish segregated Debt X $ Service Funds to be held by outside trustees and not to be included within the City's pooled cash Debt Restructuring -Concerned that at least $1.5 million in debt service X $ has not been properly provided for since it is funded from the Internal Service Fund which currently operates at a deficit $ Debt Restructuring -The City has not appropriately funded the Debt X $ Service Funds in accordance with the legal documents Debt Restructuring -The use of cash in the Debt Service Funds in the X $ first hall of this year without achieving a balanced budget, could result in the City's defaulting on its debt obligations later this year Debt Restructuring -Need to segregate the non -general obligation debt X $ service fund outside of the pooled cash Debt Restructuring -The Utility Service Tax funds, as collected on a X $ monthly basis, should be deposited on a pro rate basis to the appropriate funds Debt Restructuring -The debt service component received in the X $ advance payment from the Stale should be segregated in the debt service fund outside of the pooled cash account X $ Debt Restructuring -Three transactions of the City's outstanding bond issues could be restructured or refinanced which could provide present value savings and be available to fund current year projects Debt Restructuring -Identified several general obligation issues which X $ could be restructured at no cost to the City to reduce debt service over the next few years City oJMIaml - Office ojBudger 16 gJ47 8:12 AA412115197fnaal muolidared Initiatives Oc Debt Restructuring -City Manager should appoint someone, preferably the new Finance Director, to establish a recurring reporting practice to such entities of the progress the City is making in adoption and implementation of its recovery plan Financial/Budgetary Analysis -Pension expense for 1996 currently reflected in the Trust and Agency Fund should more appropriately be reflected in the current fund where other employee expenses are reported Financial/Budgetary Analysis -Analysis of the proper inter -fund transfer activity, critical in evaluating the magnitude of any structural surplus or deficiencies, is critical in determining the long-term financial health of the City and any of its funds. Financial/Budgetary Analysis -Recommend an analysis be made for each major revenue category City of Miami Management and Productivity Initiatives X X X X X X X X FinanciaUBudgetary Analysis -Some process should be developed to minimize or eliminate false billings in the revenue collection programs Financial/Budgetary Analysis -City may want to consider the introduction X of an amnesty period followed by more vigilant enforcement and/or use of outside collection agency X Financial/Budgetary Analysis -Discipline is called far in an environment of spending pooled cash which included high level approval plus planstprojections for subsequent repayment or correction X Financial/Budgetary Analysis -Recommendations for future financial management initiatives should include the timely ongoing use of monthly reports showing the comparison of budget versus actual results Organizational Control and Finance Total $ $ 1,150,000 $ 1,150,000 $ 1,150,000 $ 1,150,000 $ 1,150,000 $ 5,750,000 X Establish and implement plan to improve the City's credit rating and $ Vw entry into the bond markets. Establish the goal of developing an uncommitted General Fund Balance X $ ti consistent with an investment grade bond rating (e.g. five percent or more of the annual operating budget) over a five-year period: $ Adopt a written "Debt Management Policy" including the following critical X $ elements: The City should not issue debt obligations or use debt proceeds to X $ finance current operations. City ofMtaml - Office of Budget 17 of 47 8:11 AMl2115197final consolidated initiatives r&c rr ,r ® rr ri r r r r r r r r r r r® rr r City of Miami Management and Productivity Initiatives The City should utilize debt obligations only for capital improvement X $ projects that cannot be funded from current revenue sources or when it is better to finance the project over its useful life. The City should issue debt obligations for refinancing existing debt only X $ if financially advantageous or necessary to release existing bond covenants. $ Pension Review Task Force -City may wish to investigate possibility of X $ issuing Pension Obligation Bonds to eliminate unfunded liability in the GESE Plan The City should measure the impact of debt service requirements on X $ single year, five, ten and twenty year periods. $ Establish a Finance Committee of local business and community X $ members to serve with the City Mgr, to review and make recomm. re: the issuance of debt obligations and the mgmnt. of outstanding debt and monitor adherence to debt policies and procedures. Debit Management and Policy Total $ $ $ $ $ $ i Determine all administrative implications of the Fire Assessment Fee as X $ quickly as possible in order to identify the impact of potential problems t and disruptions to cash flow. - a ." The Finance Department should identify each existing and/or potential X X X X X $ revenue source and document all of the relevant information about it. $ >� Compare the above information with that of other municipalities to X X X X X $ 'y determine the most effective manner In which to maximize revenue and cash now. Evaluate centralization versus decentralization and cost benefit analysis X $ °' of making changes to existing systems (e.g. staffing, technology). Centralize similar billing and collection activities to the extent practical. X $ Performance criteria should be established. The City Manager should X $ receive a summary report of billing, collections, receivables and measurements of performance no less than monthly. v ` City management should immediately review and address all X $ interdepartmental issues created from more than one department overseeing various aspects of billings and collections. City ojliami - Office ojBudget 18 of 47 8: /2 AMI2//S/97jaal consolidated iairrarives r&c City of Miami Management and Productivity Initiatives The City should pursue more diligent collection efforts in Emergency X $ Medical Service Transport fee. The Internal Audit group should perform surprise checks of potential X $ revenue sources as a warning to less honest employees that the City is serious about preventing misappropriation of funds. Billing and Collecting Total $ $ - $ - $ - $ $ ` Increase the formal bid advertising requirement limit of $4,500 in City 45.. X X $ 2,000 $ 2,000 Charter to $10,000 or $15,000. Streamline procedures for smaller purchases (e.g. authorizing use of X $ procurement cards, delegating purchase of smaller items to user departments, making greater use of cooperative purchasing r agreements). , Critical Success Factors -Too much time spent by Procurement on X X controlling low dollar, high volume items and not enough oversight in service related purchases w Fleet Management Task Force the bids and contracts r� -improve process X X X $ 23,908 $ 25,103 $ 26,358 $ 27,676 $ 103,045 to enable the acquisition of goods and services in a timely and cost efficient manner 3. Ensure professionalism in purchasing personnel through appropriate X X X X X X $ 7,350 $ 3,450 $ 4,050 $ 4,450 $ 5,000 $ 24,300 ' experience and training. $ Improve use of technology in the procurement function. Fully train X X X $ 7,500 $ 5,000 $ ' in technology toots. departmental personnel effective use of all $ a Consider removing all language in City Charter and Code regarding X $ procurement, other than formal bid advertising requirement limit, in favor of'an administratively authorized and implemented Procurement Policy s Manual. $ Recommendations made by the Procurement Assessment Team X X $ appointed by the Oversight Board in their report dated February 24, 1997, should be considered for eventual implementation. Suspend or pre-empt the City Charter as it relates to purchasing and X remove Procurement Division references from.said document (i.e., Sections28 and 29A). Until such a time as new language can be adopted, the City should In violation of current Charter provisions. $ operate under selected portions of Chapter 287, Florida Statutes (F.S.), to be determined by legal counsel. City o I aml - 0 ce of Budget 19 of 47 8: I2 AW 2Q5/97final consolidated Initiatives 0c �r s rs �r r r r r� �■ r r s r s r s� s r City of Miami Management and Productivity Initiatives Delegate authority to purchasing manager to approve all acquisitions up In violation of current Charter provisions. to Category Four under Section 287.017, F.S. The City should adopt a new procurement code which emphasizes X current practices. Suspend local preference laws which may limit competition and The City Commission has expressed its commitment to support local businesses opportunities to reduce cost. Bid limit adjustment to recognized price index. X X Eliminate City Clerk's involvement as it relates to bid openings - this X should be a function of purchasing. Update and revise procurement operations manual incorporating X X X $ 1.875 revisions to the City Code. The City should shift its focus from smaller dollar purchases to large X dollar purchases for commodities and goods. Furthermore, the City should delegate small purchases to user departments while providing adequate safeguards which ensure sound fiscal con State Contracts, SNAPS Agreements, and other contracting methods X X X X X X $ 500 $ 500 $ 500 $ 500 $ offered b th St t f FI 'd d h bl' $ $ 1,875 500 $ re y e a e o on a an of er pu is entities can and should be used to reduce administrative costs and reduce delays In receiving goods and services by user departments. Incr We recommend that the Chief Procurement Officer be trained in the X X X X X X $ 2,000 $ 2,500 $ 2,500 $ 2,000 $ 2,000 $ public purchasing profession with proci cement activities as his/her primary responsibility. It is also recommended that this position report at a sufficiently high level in the organizati $ 4,800 Provide needed training, which should be included in the City's budget, X and certification should be encouraged for all professional staff and required in the staff selection process. Improve Procurement stairs understanding of customer needs with site Shift stall resources from small dollar purchases to large dollar X purchases and eliminate work that does not add value or Is redundant. riain a professional needs assessment of the technology requirements X the City's procurement process (especially looking at integration of ;I and APS). Retain the services of APS to complete the plementation of all three procurement purchasing mod 2,500 4.800 City oJMlami - Office oJBudget 20 of 47 8:I2 AMl211"7fitial consolidated htitlatives i&c City of Miami Management and Productivity Initiatives All professional staff must have adequate training on personal PC X X applications, including spreadsheets, word processing, Internet, etc., to improve their analysis and decision- making ability. City-wide departmental training on financial and procurement Develop and issue a comprehensive customer survey to determine X X ' X satisfaction with the purchasing process and identify deficiencies so that remedies can be implemented. Also, increase technical skills by training purchasing staff and customers. Upon completion and distribution of a new Purchasing Manual, all.Cily X X departments should be trained by Procurement with follow-up training being provided annually. The City should also consider providing new employees with procurement training (includin The City should establish stern sanctions for personnel who violate procurement policies. The City should inform major vendors of personnel who can act as buying agents on behalf of the City. All personnel should be trained on procurement policies. Procurement Management Division -In depth evaluation of multiple functions assigned to Procurement Procurement Management Division -Practices should be evaluated to ensure a competitive process occurs when procuring large dollar services Procurement Management Division -All contracting should flow through the Procurement Division Procurement Management Division -To ensure purchasing procedures are not bypassed controls over the use of 'direct' purchases should be vigorously enforced Procurement Management Division -A formal training program needs to be adopted Practices -Restructure procedures for bidding/selecting X X X $ 135 $ $ 135 X $ X $ X $ X X $ $ X X X X X X $ X X X X X X $ 4,350 $ 1,550 $ 2.000 $ 2,500 $ 3.000 $ 13.400 X X $ Procurement Total $ 21,135 $ 33,783 $ 34,153 $ 43,308 $ 43,176 $ 175,555 Establish Audit Committee of private citizens which meets regularly X $ throughout the year. Potential candidates should Include experienced accountants, bankers, financial and Insurance executives and persons of similar backgrounds. C/ o dam! - Office o &rdger 21 0 47 8: !2 7jr,a/ o o ! red Midwivest&c Critical Success Factors -Establish Audit Advisory Committee to review work of Internal Audit department Audit Advisory Committee -The Audit Committee should be expanded to include a City Commission member as a non -voting member Audit Advisory Committee -The Director of Internal Audit should be an integral participant in Audit Committee meetings Audit Advisory Committee -Meetings should be conducted quarterly, at a minimum Require Audit Committee to meet with the external auditors at least twice during the year. Enact changes to the City Charter/Code to reflect the nature, purpose and composition of the Audit Committee. Internal Audit -The City code requires significant revision to bring about the recommendations outlined Audit Advisory Committee -The City Code should more specifically delineate Audit Committee composition in order to provide representation from varied business backgrounds Implement a formal policy for selection of external auditors to be executed by the Audit Committee. The Audit Committee should also oversee the evaluation of the performance of the external audit team on an annual basis. Implement a formal policy for the maximum length of external audit contracts. As part of the Audit Committee's duties, they should review the scope of the external auditors approach while the audit planning is in progress and review the results of the audit upon completion. The Audit Committee should also monitor other services provided by the external auditors to ensure that a proper level of independence Is maintained. Reorganize the Internal Audit Department to report directly to the Audit Committee. Internal Audit -Audit function should have dual reporting to the City Manager and to the Audit Advisory Committee Internal Audit -The audit plan should be reviewed by the Audit Committee to ensure It is balanced City of Miami . Management and Productivity Initiatives X X X X X X X X X X X X X X X City ojlrrami -Office o.fBudget 22 oj47 8:12 AMl2115197jimal cauolidated hiWatives 0c City of Miami Management and Productivity Initiatives Audit Advisory Committee -The roll of the Audit Committee should be X $ expanded and clarified to ensure review of both external and internal audit results The Chairman of the Audit Committee should make an annual report of X $ its activities to the City Commission. internal Audit -A summary of audit results and responses should be X $ prepared quarterly and presented to the Audit Committee and the City Commission Audit Advisory Committee -The Audit Committee should provide a to City Commission X $ quarterly report the Audit Advisory Committee -The City Commission should be educated on X $ their role in reviewing audit results and interacting with the Audit Committee ;? $ rs- <an experienced CPA with significant exposure to the public sector X as Director of Internal Audit. E Internal Audit -Should expeditiously hire a Director of Internal Audit with X $ a CPA, CIA, or CISA The Director of Internal Audits should immediately complete an X $ assessment of the strengths and weaknesses of the Department, services historically provided. $ Determine the long-term role of the Internal Audit Department (e.g. X primarily involved in compliance and internal control issues, assisting external auditors, conducting operational and performance audits, etc.) Y c Internal Audit -Staff time spent on non -audit functions should be reviewed, audit staff work should focus on auditing X $ -, A full scope, internal audit function is ultimately recommended. A X $ „ determination should be made as to how the function is to be achieved in-house and/or with contracted services. Internal Audit should include IT as an area for ongoing review. Review X $ should include periodic testing of both general controls (organization, physical and security) and applications controls (processing controls and testing procedures). Program change controls and logical access (data security) should also X $ be reviewed. Standardized working papers and detailed IT auditing programs should X $ be prepared. Internal Audit IT reports should be issued to the City Commission on IT X $ audit findings. 0tv o Mmni - O ce o Bvdger � � � � � � 23 0 47 � � � � � 8:11 AM/� 2/� 7jrml consolidated inilidn've�s r&c City of Miami Management and Productivity Initiatives Test procedures and data should be designed so as to simulate all X X X X X $ conditions which will occur under normal processing conditions, including data that deliberately attempts to violate data validation and control routines. [ Users should be involved in the design of test procedures data. X X X X X $ I Documentation of testing procedures should include: X X X X X $ Speck Objectives of the test. X X X X X $ a Identification of types of transactions to be tested including transactions X X X . X X $ which should test all aspects of the new program or program change. $ Inspect test results, including reported errors. X X X X X $ $ The actual lest results and the comparison to the predicted results. X. X X X X $ An overall summary, including conclusions. X X X X X $ Critical Success Factors -Change Internal Audit's focus to controlling X $ business risk, including systems � Internal Audit -An audit plan should be developed in conjunction with the X $ " ,.. City Manager and department heads and should incorporate a risk based approach focusing on internal controls and business risks $ ` ;Internal Audit -The audit plan should include a greater complement of X $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ performance audits Internal Audit -The audit plan should provide for a sufficient review of X $ 60.000 $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ 300,000 systems security Internal Audit -Audit review should be provided to the YEAR 2000 X systems conversion $ Internal Audit -The City Manager as well as the Auditee should receive a X $ copy of the audit reports Decide whether the present staff can provide the services envisioned on X $ a long-term basis. Internal Audit -Audit staff dispersed in other departments should be X $ identified and centralized within the department, as appropriate Internal Audit, External Audit and Audit Committee Total $ 120,000 $ 120.000 $ 120,000 $ 120,000 $ 120,000 $ 600,000 City ofildlami - Office ofBudger 24 of 47 8:11 AW12/1"7final consolidated hililadves !&c The City should also develop a comprehensive cash flow forecast. Opportunities Task Force -Comprehensive operating and cash flow projections should be developed for a five year period City should develop plan to return to fiscal strength, establishing targets for appropriate fund balance reserves and funding of additional reserves, addressing employee compensated absences, self -ins., capital replace., contingencies, and debt repayment. Also addressing employee compensated absences, self-insurance, capital replacement, contingencies, and debt repayment. Opportunities Task Force -Operating cash reserve should be sufficient to cover 30 to 60 days of operation Opportunities Task Force -Prudent to maintain cash reserves of unfunded self-insurance liability of not less than 30% t0 50% of outstanding claims The City'should develop a detailed forecast of expected short-term cash payments relating to compensated absences in light of the significant percentage of the City's workforce currently eligible to retire or expected to be eligible by the year 2000. The City should continue to work to develop and implement operating plans that ensure the City functions at a surplus each year. Opportunities Task Force -Projections should address the future courses of action which will be required for the City to continue as an operating entity City of Miami Management and Productivity Initiatives x x X X X X X X X X X X X X X Opportunities Task Force -Steps should be taken to return the solid X $ waste enterprise fund to profitability $: Opportunities Task Force -Raise user charges in Solid Waste to an X $ appropriate amount based on related costs and charges for similar services provided by other South Florida municipalities Opportunities Task Force -Review level of Solid Waste services provided X $ and reduce service it appropriate Revenue Options for Consideration -City could, through public hearing, Inconsisl $ ant with increase the millage to 10 mills goals Revenue Options for Consideration -City could levy up to 20% on each X $ non-exclusive franchise granted for garbage collection within the City limits City oJMiami - Office ojBadget 25 of 47 8: /2 AM/2115197jual consolidated initiatives t&c Revenue Options for Consideration -City could adopt by ordinance a telecommunication ordinance. levying 7 % on intrastate long distance, cellular, page and telegraph service Revenue Options for Consideration -City could levy up to 10% on water service within the City limits Revenue Options for Consideration -City could adopt by ordinance a fire services fee to all property owners within the City limits Revenue Options for Consideration -A rate analysis should be performed on all Enterprise Fund operations and revised rate schedules should be adopted by ordinance to recover expense of operations Revenue Options for Consideration -A rate analysis should be performed on Internal Services Fund operations and revised charge back rates should be adopted to recover expenses of operation Revenue Options for Consideration -Suggest City review the annual revenues received on mobile homes licenses fees and if revenue is flat or declining establish an enforcement program to increase compliance with the City limits Revenue Options for Consideration -Suggest an analysis be performed on miscellaneous fees and charges to update for inflation or increased operating expenditures Revenue Options for Consideration -Suggest City review the allocation of the Local Option Gas Tax and determine ability to change allocation methodology based on population Revenue Options for Consideration -Adopt ordinance levying road assessment fee to property owners within City limits to maintain City roadways Plan should include the full costs of operating the City, Including employee pensions, compensated absences, seff insurance, risk underwriting and other activities which may require future payments. a written enforcement policy with escalating collection efforts upon the level of default and time to cure. An in-house or a collection effort should be assigned to monitor and enforce this City of Miami Management and Productivity Initiatives $ X $ X $ X $ $ X $ X $ X X $ $ X $ X $ X $ X $ Reserves Total $ $ $ $ $ $ X $ City of Miami - Office of Badger . 26 of 47 8:12 AM12115197final consolidated Initiatives r&c Evaluation of USHUD Funded Loan and Grant Programs -Take immediate steps to accelerate actions to improve the collection and servicing of outstanding and in -process loans in a diverse portfolio Evaluation of USHUD Funded Loan and Grant Programs -Take immediate and more aggressive steps to reprogram its current and unspent prior years allocations of CDBG funds to fund other eligible City Evaluation of USHUD Funded Loan and Grant Programs - Recommended that City provide and commit the necessary resources to pursue full and complete receipt of funding reimbursements Evaluation of USHUD Funded Loan and Grant Programs - Recommended that City continue to identify pending reimbursement opportunities and aggressively pursue the repayment of the funds due Evaluation of USHUD Funded Loan and Grant Programs -City should vigorously seek funding through the grant programs (see task force report) Establish a Loan Review Committee comprised of bank officers living or working in the City of Miami to consider loan applications and bring expertise to the entire credit review process. Evaluation of USHUD Funded Loan and Grant Programs -Should take immediate steps to implement more stringent loan underwriting guidelines and procedures to reduce future loan losses relative to ongoing new lending activities Evaluation of USHUD Funded Loan and Grant Programs -City could immediately suspend all new lending and reprogram those loan funds and repayments or recoveries from outstanding loans to the greatest extent possible Evaluation of USHUD Funded Loan and Grant Programs -City Commission can reverse its previous approvals and cancel commitments for two Section 108 projects totaling $6,645,1 B4 which have not been submitted to USHUD for processing and approval City of Miami Management and Productivity Initiatives X X X X X X X X X X X X X X X X X X, X $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ 309,000 Hire a highly qualified, experienced private sector firm as soon as possible, to assist the City in doing a detailed technology needs assessment and develop a technology strategic plan. ' Information Technology Division IT The IT Division should redefine its mission in light of the trends in technology development :gYr Hire technology expert to head up a newly created Department of Information Technology. ;i t The individual must provide direction and vision, negotiate effectively w !� with vendors, close credibility gap by results, be unbiased and objective, <., . and communicate effectively with various constituencies. Negotiate interim extensions of software licensing agreements with .ii�'� current vendor to provide for interim system requirements until information technology needs assessment Is completed. Immediately address those priority issues regarding inter -network d r communications and architecture decisions. This can be determined >,. -�•y3 prior to the completion of the technology strategic plan. N �, a, Several Information Technology Systems require immediate , improvement in the area of internal controls. Some of these issues il require high priority attention in order to ensure the continuity of the City's operations in the case of unplanned interruptions Fleet Management Task Force -Implement a complete Management }' Information System with a Fleet Management module �Establish internal, cross -departmental Steering Committee to report $& regularly to City Manager on policy/budget/management and resource allocation issues related to technology. Duties and responsibilities of the committee should be clearly defined in '- a formal charter and should include the review and approval for: Major changes in hardware or software. ONResearch and development projects under study. I'M The results of any cost / benefit analysis. PASoftware application development or acquisitions. City ofAft—i - Office of Brfdger City of Miami Management and Productivity Initiatives x x x x x $ 67,500 $ 90.000 $ 15,000 1 X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X 28 of O 35,000 $ 15,000 $ 222,500 $ $ 8:12 AM/21151Y7fimal coruolidaled lulUarlves Oc City of Miami Management and Productivity Initiatives Project priorities. Resource allocation in terms of time, personnel and equipment. Controls in effect. Conversion plans. Emergency procedures, contingency and physical security plans. Insurance coverage. Budgets and plans pertaining to the IT function. IT User Group Committees should be established and be responsible X Communications between users and the IT Steering Committee, management and regulatory agencies. Establishing user priorities. Monthly service requests reporting by application. Coordination and approval of.request for IT services. Authorization of data file removal from data centers. Review and approval of file retentions. Coordination between users and IT. Maintenance of commonality of system. Review and approval of cost estimates. User participation in new system requirements. User group Committees must be held accountable for all program, changes and requests for IT services from their group. Critical Success Factors -Establish Information Systems Steering x ® CUE otMram! - O rrdger M m _ _ x x x x x $ X X X X X $ $ X X X X X $ X X X X X $ X X X X X $ X X X X X $ X X X X X $ X X X X X $ X X X X X $ X X X X X $ X X X X X $ X X X X X $ $ X X X X X $ X X X X X $ X X X X' X- $ X X X X X $ X X X X. X $ X X X X X $ X X X X X $ 8:12 / S/97final consolidated initiatives _ City of Miami Management and Productivity Initiatives Information Technology Division (IT) -A technology Steering Committee should be established chaired by an Assistant City Manager Consider having Information Technology report directly to the City Do not agree Manager to account for the needs of all City operations and to more effectively resolve issues related to technology. Information Technology Division (IT) -Recommended that IT should X report to the City Manager's Office Opportunities Task Force -Steps should be taken immediately to implement procedures, upgrade systems and provide adequate professional staff to improve the timelines and integrity of the City's financial and management information City should develop a five year strategic IT plan that is based on the City's Five Year Plan. This plan should be a working document that addresses key issues such as hardware, software, applications development, communications, emergency procedures and c Information Technology Division (IT) -Funding needs to identified and reserves need to be built to complete the network infrastructure for Police and Fire and replace PC's Approach potential teaming partners in both the public and private sectors to develop different information systems and cost -sharing approaches. A natural partner might be Metro -Dade County and local Universities. Seek a private firm to simulate the Year 2000 and provide a test bed for all City Systems to insure that Year 2000 corrections being made will Indeed solve all related issues. The IT Division should review its staffing to assess whether it has the required experienced personnel resources to complete the project available without cutting other required system development and maintenance. Information Technology Division (IT) -A plan needs to be devised and funded to complete the task of making City systems Year 2000 $ X X X X X $ X X X X X X X X X X X X X X X Planning and Direction Total X X X X X $ 2,067,500 $ 2,090.000 $ 2,015,000 $ . 2,035.000 $ 2,015,000 $ 10,221000 $ 52,500 $ 50.000 $ 102.500 City oJMraml - Office oJBudget 30 of 47 8:11 AM1211b➢7jrual consolidated inida0ves t&c A comprehensive business continuity plan should be developed, documented and periodically tested to ensure continuity in the City's business functions, as needed, after a loss if IT services in the event of a disaster. Plan focus should be as follows: Limit economic loss in case of an unplanned interruption Minimize disruption to key service/business functions. Maximize awareness of the City s fiduciary responsibility adopting a "due care" mentality. Analyze the citizen/business community awareness implications of extended service interruption. Determine exposure and design preventable measures. Determine recovery and restoration needs and facilitate that recovery and restoration. City should develop and implement adequate plan maintenance procedures which involve representatives from each of the critical business areas. Otherwise, contingency plan will become outdated and, thus, of little use in the event of a disaster. Reciprocal agreements are not a viable alternative for supporting critical IT operations during unplanned interruptions. Other alternatives should be explored such as hot sites, mobile operations facilities, internal backup and so forth. City should develop speck testing procedures for its Disaster Recovery Plan. Each test of the plan should be monitored by an external observer with an independent assessment made and reported back to Senior Management and the City Commission. City of Miami Management and Productivity Initiatives X X X X X $ X X X X X $ $ X X X X X $ X X X X X $ X X X X X $ X X X X X $ X X X X X $ $ X X X X X $ X $ $ X X X X X $ s The City should develop and publicize a data security policy, as well as X X X X X $ standards and procedures for data security administration. Password administration procedures should be formalized. Management should develop and implement a formal vehicle to X X X X X $ o communicate any personnel changes to security. Information Technology Division (IT) -IT must govern security issues X X X X X $ 20.000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 40,000 which should not be overridden by departments X X X X X $ Information Technology Division (IT) -A comprehensive disaster recovery plan should be developed addressing PC networks and the mainframe City ojMrami - Office of Badger 31 of 47 8: /1 AM]2115197firrai consolidated initiatives f&c City of Miami Management and Productivity Initiatives Information Technology Division (IT) -Backup procedures should be X $ 15,000 $ 15.000 $ 15,000 $ 15.000 $ 15,000 $ 75,000 developed for the PC systems Year 2000/Disaster Recovery Total $ 87.500 $ 1,130,000 $ 430,000 $ 430,000 $ 430,000 $ 2,507,500 I . -i'! w �e..�-.e.',.ev.-..� 4a"Y4 �kY.[..a{:•:':.L..�s+4.s.- ..Yr, X.tty,, •'��&�'.•��. �k5. �0. .. �++, „�bj' 'N 'mow' ° � - T"A.ro, i ;• .�.va.%':�.a.....�.=+A.k:ba_ .» ,.... _ �,.. x.'rL..• '�E.= �sM1i. ..m2. " • h.,»�•s¢�. �?.Xaedh.�lsk.����'.+'£�.a',m,>4?.�.».,.f`E - 'tl' • a'3-»-iJ.saw'u:s��:<.' :•., %�. b°'�`,..'•3�;.�„�6 � • 'z < 't'.:^ z'�'i a hasize training of all Department of Information Technology Staff. X X X X X $ 90 mation Technology Division (IT) -Formal training program should be X X X X X $ 20,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ )ted for project management and structured methodologies 31op and implement a plan for Information training for the rest of the X X X X X $ employees. Technology Training Total $ 20,000 $ 10,000 $ 10.000 $ 10,000 $ 10,000 $ 60,000 .. Technology Total $ 2,176,000 $ 3,230,000 $ 2,466,000 $ 2,475,000 $ 2,455,000 $ 12,790,000 t., Critical Success Factors -'Consider deleting 'equivalent combination of 1 training and experience' for professional credentials Accounting Division -Lack of technically qualified staff in some areas of the division Internal Audit -Staff persons with CPA licenses should be required to meet CPE requirements Internal Audit -Audit staff positions should be filled with individuals possessing finance, accounting, audit, EDP and business backgrounds Internal Audit -Job descriptions should be rewritten to reflect the correct' roles and responsibilities of the staff ` Fleet Management Task Force -Determine proper classifications for work performed and appropriate number of employees • Health Insurance Task Force -The plan administrator should be very knowledgeable in matters involving applicable regulatory compliance City ofMraml - Offlee ofBadget X X X X X X X X X X X X X X X X 32 of 47 $ 1,042 $ 1,042 $ 1.042 $ 1,042 $ $ 1,042 $ 5,210 8a2 AA412115197fival consolidated initiatives Oc City of Miami Management and Productivity Initiatives - $ x Operating Practices -Establish the right of managerstdirectors to hire, X $ promote and discharge employees based on qualification and job ,•j performance The City should not hold a register of qualified applicants for two years X $ t ; The employee appeals process under Civil Service Board should be reviewed. A common solution elsewhere appears to be having a X X $ 2 hearing officer handle appeals. Review training and development skills that are needed to upgrade " existing employee's ability to meet the strategic needs of the City. X X X X X $ 114,000 $ 10.000 $ 7,000 $ 7,000 $ 7,000 $ 145,000 s � Once review is completed, commit resources to provide skills development opportunities. 52,000 + ? Accounting staff should be required to undergo minimum continued X $ 52,000 $ 3 - < professional training each year. training should address technical accounting and reporting issues, changes, or updates in the City's operations, policies, procedures and job duties. Attending IT auditing conferences, seminars, memberships in X $ ,ry - professional organizations dedicated to IT auditing should be encouraged on the part of the City's Internal Audit Staff. A formal training program should be developed for each IT employee, X X X X X - $ - Q3 • { which will address methods and techniques required to bring their performance in line with the City's objectives. $ The first step should be the development of a formal skills and X $ competencies inventory, preferably by means of objective skills < assessment tests. $ At least one other senior Programmer /Analyst should be trained in X X $ LINC application development, and one additional staff member in LINC Admin. to provide a backup capability. LINC environment has not taken advantage of the new tools as it should have. Intemat Audit -The skill set of audit staff should be broadened and staff X $ 4,000 $ 4,000 $ 4,000 $ 4,000 $ 4,000 $ 20,000 should receive appropriate level of training Risk Management Department Review -Establish a formal professional X X X X X X $ development plan for each of the Department Safety Officers Including the use of internal and external resources $ Operating Practices -Design and implement a comprehensive employee X $ training program $ Review best practices in City, County and Slate government in regard to X $ leadership succession planning and develop its awn process of leadership development, recognizing that 51 % of the current executive workforce will be eligible for retirement by 1999. Ci oaml - Office o Badger 13 9LJ7 �I 8: /Z 7final tad Lrifl f t c City of Miami Management and Productivity Initiatives Critical Success Factors -Conduct a comprehensive review of personnel practices Consider elimination of the two tier wage system. Market rates should be established for all positions and used to set pay grades subject to periodic evaluation. Appointments to key City positions must not be made on the basis of X favoritism or political sponsorship and loyalty. Operating Practices -Remove "politics" from the employee hiring and X promotion process City leadership must foster an environment that respects and values the X contributions of personnel at all levels. Workforce and Leadership Total Review Unit Certification Issued by PERC as to each bargaining unit to determine which positions were included in the unit. Advise each union that as to those positions that are not part of the certified bargaining unit it is not the authorized representative. Modify the Civil Service Rules to: Extend the list of positions which are unclassified to include managerial and confidential. Reestablish Managerial and Confidential Employees Remove the limitation of the five unclassified employees in one department. Submit a proposal to the Commission/Oversight Board of the City to contract with a claims handling organization such as Third Party Administrator, or "engage" licensed temporary claims representatives to perform a project oriented "Claims Blitz". Risk. Management Department Review -The City should request a proposal for third party administrative handling services X X X X X X X X X X X X Employee Classification Total X X $ $ 171,042 $ 15.042 $ 312,042 $ 12.042 $ 12.042 $ 522,210 ' $ 75,000 $ 75,000 $ 30,000 $ 30.000 City ojMlaml -Office ojBodger 34 oj47 k12 AM12113/9:V al earsolldaled INI/Iapves 1&c City of Miami Management and Productivity Initiatives Claims Blitz to be designed to close as many inactive claims as X possible, settle or resolve as many pending claims as possible and establish diary dates for claims adjuster review. Augment existing in-house legal resources on a short term basis by X establishing a relationship with outside law firm (s) that specializes in worker's compensation defense to handle all "claims blitz". Health Insurance Task Force -Implement a strong subrogation clause X X X X X X and employ a law firm to protect those interests, paying their fees from moneys which are recovered Related litigation and settlement agreements under the supervision of X X X X X X the City Attorney. Evaluate the need for and hire additional staff needed to perform claims X handling in accordance to best practices after the claims blitz has been completed. Train new staff. Create and adopt claims handling procedures that reflect best practices. X Enforce strict compliance to these procedures. Health Insurance Task Force -Worker's Compensation payments should X X X X X X be integrated and coordinated with'health care Health Insurance Task Force -Each health care carrier should produce a X X X X X X ,claims analysis and reviewed semi-annually be Benefits and Finance staff i Health Insurance Task Force -A claims and financial analysis should be X X X X X reviewed annually by Benefits, Finance, Human ResourceslLabor Relations and the City attorney X X X X X X !I Health Insurance Task Force -Should perform a quarterly reconciliation f and accounting of prescriptions against the administrative fee X Risk Management Department Review -The City should utilize "best practices" claims management procedures for the handling of ail claims Risk Management Department Review -Should establish a committee of X individuals representing claims, legal and finance to meet monthly to discuss all claims reserved over various levels Risk Management Department Review -City Commission should X consider raising the dollar level of claims that need to come before the Commission for approval Review and if necessary change job description and background X prerequisites for claims adjusters and claims supervisors handling worker's compensation claims to reflect the complexity of the work and City oJMiami - office of Budgef 33 o`47 8:12 AM13/15197fnal consolidated initlatives Oc a a�.� as say a� of as a as �is as ar a. �a at ar ■a s r rr rr �r rir re ® r� r r a■i ar ar ar rr r rr ■r rr City of Miami Management and Productivity Initiatives Elevate the reporting relationship of the functional leadership of the X Safety Department. Risk Management Department Review -City should re-evaluate the X reporting hierarchy for the Safety Department Risk Management Department Review -Fully implement LMP 1-95 (City X Wide Safety Committee) Risk Management Department Review -Fill the Police Department Safety X Coordinator position within the next 30 days Risk Management Department Review -Identify the roles and responsibilities of all City management as it relates to safety and hold them accountable Risk Management Department Review -Complete an assessment of X each City Department's safety and health program using the OSHA Program Evaluation Profile Appoint an evaluation committee to perform an interim review of the effectiveness of vendor selected to implement the managed care arrangement for the City of Miami and the program. Health Insurance Task Force -Reevaluate the executive plan which X provides no incentive for managed care election by the executive Risk Management Department Review -By December 1, 1996 a managed -care arrangement (mandated by state law) for workers' compensation should be submitted to the Florida Agency for Health Care with an effective date of January 1, 1997 Group Benefits and the Human Resources / Labor Relations Departments should all report to the same ACM. Health Insurance Task Force -The Benefits Department should be part of the Human Resources Department or Labor Relations Office Health Insurance Task Force -The Benefits Department should be part of the Human Resources Department or Labor Relations Office Health Insurance Task Force -One person should be designated in writing as plan administrator X X X X X X X X X X X X X X X X X X X Workers' Compensation Claims Initiatives Total $ 75,000 $ - $ 30,000 $ $ - $ X $ X $ X $ $ X X X X X X $ $ City oJMiaml - Office ofBudgel 36 of 47 8: /1 AMI2115197fuml consolidated hiltladws r&c City of Miami . Management and Productivity Initiatives The City should immediately employ an insurance Benefits consultant to X $ be on hand for development of pricing and Benefits models for insurance.Senefits procurement. 4 X , b8 Health Insurance Task Force -An insurance broker should be available to E#x the management negotiating team to provide actuarial analyses X X X X X X $ a�-OOn Health Insurance Task Force -Multiple year health care carrier contracts gshould be negotiated and re -negotiated not less than every two years 3 ,.'. Health Insurance Task Force -The Benefits Office should have the X $ g%` _ services of a an insurance broker available for use upon demand k r, Health Insurance Task Force -Authority to negotiate any type of benefit X X X X X X $ plan to contract with an insurance carrier should ,r Health Insurance Task Force-Attomey and Chief Financial Officer before X $ incurring obligation Health Insurance Task Force -Should explore the possibility of X $ contracting for some benefits utilizing the combined leveraging ability of _ multiple local communities Health Insurance Task Force -A strong subrogation clause should be . X X X X X X $ " established and enforced within the health care plan $ 3 ;. Health Insurance Task Force -Cost containment incentives for third party X $ administrator or health care contractor should be added to the contrail P Health Insurance Task Force -Wire transfer procedures should be X X X X X $ examined semi-annually and transfer accounts should be continuously audited for accuracy Health Insurance Task Force -A survey of all benefits should be X X X X X X $ 4 conducted not less than every two years to determine the competitive position of the total benefits package Health Insurance Task Force -Should periodically evaluate the difference X X X X X $ between sell insurance and commercial insurance to determine if advantages lie in changes Health Insurance Task Force -May want to consider offering, on a X X X X X X $ voluntary (employee pay all) basis, supplemental life and disability insurance Health Insurance Task Force -Reevaluate the proportional cost for health X X X X X $ care borne by the City where retirees are concerned Health Insurance Task Force -Should expand flexible benefits and avoid X $ paying the employer portion of taxes on earnings City ofMaml - OQce of Budget 37 of 47 8:12 AU12115197final consolidated inillalives f&c ! ! . m ! ! City of Miami Management and Productivity Initiatives Health Insurance Task Force -Incorporate into future ASO contracts a x stipulation that it is the responsibility of the third party administrator to constantly seek opportunity for cost efficiency through purchasing Summary plan descriptions should be updated and distributed timely. x $ 20.000 Health Insurance Task Force -A Summary Plan Description of all ' x benefits should be prepared and distributed to each plan member with all terms and conditions clearly spelled out Engage a private employee Benefits communications and enrollment x x x x x x firm to take over the responsibility of annual communications and enrollment of all core and voluntary Benefits. Health Insurance Task Force -The benefits program needs a formal x x x x x x delivery system The City should receive a detailed actuarial report identifying the correct x x x x x current claims loss reserve for the medical plan and then incorporate a plan for achieving that reserve within five years. . Health Insurance Task Force -The benefits program needs coordination x x x x x x to arrest and control costs The City should not negotiate any agreement wherein it both x x relinquishes control and guarantees performance at the same time, such as in the current F.O.P. medical plan agreement regarding the reserves -Must not be tied lo"Prevailing Benefits" clause. Employee Insurance Benefit Total $ 20,000 $ Retain the management right to subcontract or privatize any and all x x aspects of job functions without further bargaining over decision. Bargaining shall be only over impact of decision. Fleet Management Task Force-Outsource all or part of fleet services x • x X X x through either the private sector or Metro Eliminate all 'Prevailing Benefits" clauses. x x Eliminate five percent Increase in salary, and hence all accrued benefits, x x on retirement. x x Eliminate Union control or veto of any City -funded programs. $ 20,000 City of Miami - Office ojBudger 38 oj47 8:11 AM11/15197frnal conwildared rnirlarims 0c City of Miami Management and Productivity Initiatives n Eliminate all City -subsidized payment of time used for Union business, X X X $ including 'lime pool,' release to work, negotiations, grievance investigations, etc. " Centralize all communications with the Unions through Labor Relations X X $ �-ST3s :.« Officer. This includes grievances, work peace issues, concerns, etc. g Prohibit any department, including Fire Department, from entering into X X $ "side" agreements under the Collective Bargaining Agreements. Cost out the total financial package under the agreement to determine X X $ the actual "wages" paid. $ Fleet Management Task Force -Terminate the current Police take-home X X $ policy �.:. Health Insurance Task Force -The chief benefits officer should X X $ participate in some form with Union negotiations where benefits are ' . involved } -Risk Management Department Review -The City should conduct an X $ - immediate review of all labor agreements to identify cost savings Retain management right to make decisions required to operate and X X $ Y limit bargaining to impact only. Collective Bargaining Agreements Total $ $ $ $ $ $ e tt AM R Q Continue the Labor -Management Committee meetings In which the Union and the Administration can discuss specific issues and ideas on X X X X X X $ an ongoing dialogue with the City. Operating Practices- Develop a system to improve internal X $ communications (staff meetings, employee interaction meetings) Institute a "Suggestion Box" for employees; consider incentives X X X X X $ programs. Review current fire inspection fee collection procedures. $ Establish Gear guidelines and procedures for department heads to X $ follow in their daily labor-management relations with representatives of the unions. Recognize the importance of the Office of the Labor Relations as the X $ institutional manager of labor management relations at the City of Miami. ml-Oidger 8:11 7flnalred Lrl! c l i i i i i iM M ! i i City of Miami Management and Productivity Initiatives . x. = Increase frequency of communications between employees and City administrators. Effectively integrate Union officials Into the strategic planning process of the City. To improve communications, City management needs to recognize and I. rasped the leadership roles of Union officials within their organizations. 7, X X X Labor Relations Meeting Total Human Resources and Employee Benefits Total $ - $ - $ $ 266,042 $ 15,042 $ $ $ $ - $ - $ _ $ 342,042 $ 12,042 $ 12,042 $ 647,210 �`°`� Cap�Ar�ts li a n iig s FMnn gerntint:� � .. °�•. ss:J Y�erJw.�da' xf5*r�SS F».a,�:. _ _,, ,�.tia". rt."tC.'z. u�ww�S> �` a•,;� � `fir � k.• Establish a capital assets management policy, similar to the following: X X $ (In seeking to maximize the City's return from its current and future asset portfolio, the City will aggressively manage these assets) : IFleet Management Task Force -Review remaining individual vehicle X X assignment and vehicle take home policies $ Fleet Management Task Force -Work with using agencies to determine X X $' fleet size and composition necessary to perform departmental functions Fleet Management Task Foroe-Evaluate and establish a molorpool, X where applicable X $ 96,000 $ 96,000 Fleet Management Task Force -Implement a vehicle X X $ 650,000 $ 650,000 $ $ 650,000 replacament/disposal program using proceeds from sale of vehicles to $ 650,000 $ 650,000 $ 3,c�U offset new vehicle purchases Operating Practices -Establish a preventive maintenance program for X park facilities and equipment $ Operating Practices -Consider maintenance costs and other operating X $ costs prior to the approval of Capital Improvement Projects Maximizing the City's return will Include pursuing all. ownership/mgmnt. X X $ strategies, which optimize the benefits of private ownership (tax revenue streams and elim. public costs associated with ownership), while meeting the City's public policy objectives. Coconut Grove Convention Center Increases -Coconut Grove Convention Center Increases $ City ojMlmni - Ojj/ce ojBudgel 40 of 47 8:12 AM/211"7fiiw1 consolidated ini0aliws r&c City of Miami Management and Productivity Initiatives r Coconut Grove Convention Center Increases -Increase the CGCC sold X $ 38 out lot from $8001day to $1500/day Z Coconut Grove Convention Center Increases -Add a move-in/move-out X $ h rate for CGCC Coconut Grove Convention Center Increases -Increase the minimum X $ a° rental guarantees to $2000 per hall or charge a flat fee for usage of the halls eliminating the option of.a minimum or net rate s $ Review of Marina Rate Increases -Recommend increasing rate for X $ • sightseeing vessels from $.40 tf to $.80 If Y Review of Marina Rate Increases -Recommend increasing rate for X $ 5Z commercial vessels comparable to the County Review of Marina Rate Increases -Recommend elimination of the 20% X $ a-z4 discount to City residents p The City should evaluate various levels of asset privatization for all new X $ 4 capital projects as it plans, builds, or acquires additional public facilities -Kz and assets. The City will manage its existing portfolio by selling or donating non- X X $ - buildable parcels; "packaging" and marketing properties; "packaging" properties for future use; reviewing alternative ownership/management options. $ Asset Management Policy Total $ 746,000 $ 650,000 $ 650,000 $ 650,000 $ 650.000 $ 3,346,000 Complete the Inventory of all City owned and leased property. X $ $ s Opportunities Task Force -Should compile a complete inventory of all X $ real estate parcels owned by the City, including location, description, current use, etc. Opportunities Task Force -Parcels should be categorized according to X $ their use, i.e., city operations, leased to third party, vacant, etc. Document current condition of all properties (e.g. brief description, X $ 60,000 $ 60,000 digital pictures). Prioritize properties identified for sale or lease and establish potential X X $ market value through assessment and/or appraisal. Establish future property lax potential. X X $ City ofMaml - Office of Gadget 41 of 47 8:12 AM1211"7fina/ consolidated initlallves 1&c Add the following info. to the property inventory spreadsheet: book value, assessed valueldate, appraised valuefdate, potential annual property tax base based on currenttfulure use, annual maintenance cost, surplus status. Plus targeted disposal year, projected future use, and parcels designed as parks and recreation, public space. City of Miami Management and Productivity Initiatives X X X X Property Inventory Total Develop Annual Property Plan that supports the proposed City Asset X Management Policy. Opportunities Task Force -Analysis should be performed for each parcel X X of lease property to determine certain factors (see task force report for dies Task Force -Parcels currently used by the City should be X X to determine certain factors (see task force report for factors) X Opportunities Task Force -An analysis of surplus parcels should be X performed to determine certain factors (see task force report for factors) Opportunities Task Force -Should consider selling the Miami properties Sale of properties requires an advertising and bidding process to one of the lessees or another third party Sale of City Assets -All city property offered for sale should be reviewed X by the Law Department Sale of City Assets -Original funding source utilized to acquire and X X improve city owned property needs to be identilied and analyzed All city property offered for sale should be reviewed by the Law Department Sale of City Assets -Review all City Parks and evaluate the ability to X X provide a consolidated neighborhood park system, selling any non- essential and non -restricted park land Sale of City Assets -Evaluate the transfer of small neighborhood parks to X Neighborhood associations Sale of City Assets -Sell various identified properties (see task force X X report for speck listing of properties) Sale of City Assets -If properties are sold to governmental agencies City X X should negotiate a voluntary annual payment in lieu of taxes (PILOT) fee in connection with such sales transaction $ 60,000 $ - $ - $ $ - $ 60,000 Oty ofNfidml - Office ojBerdger 42 of 47 8: l2 AM/2//5/97j7 ial comolldaled LdAadves t&c Revenue Enhancements -Sell inappropriate park properties (or revert them to original donors) Each City Department should prioritize its properties /facilities based on their Department's Strategic Plan. ie Annual Property Plan should include a summary of the following ormation: Properties to be sold, properties to be leased. leases due renewal, tax impact, cost of maintaining. ,aluate and implement measures to utilize public parks and recreation Aities to better generate revenue. Maw park and ticket surcharges; increase special event rentals and 3s; consider installing vending machines in public parks and facilities; ict guidelines for fee waivers; institute fee for use of public boat ramp. One department should be responsible for and adequately funded for the maintenance and facility operations of all improved City properties Consolidate all property management / maintenance functions under GSA. Transfer the property maintenance individual currently in the Department of Planning and Development to the GSA Department. Develop maintenance standards according to property type. Analyze current property maintenance needs and integrate into maintenance plan and budget. Adopt space/office standards that would apply to all departments. Establish standards for office use and allocation. City of Miami Management and Productivity Initiatives X X Annual Property Plan Total X X X X $ 250,000 $ 175,000 $ $ $ $ 425,000 $ City o miami - Ofce o Budger 43 0 47 8:12 7final raW /niiiai ues r&c City of Miami Management and Productivity Initiatives Current monthly rental rate. X $ Lease expiration. X $ Plan to re -negotiate rental rates / terms prior to expiration of leases. X $ Determine future rent increases based on potential land value and use. Annually review the inventory to assure that the city is maximizing its X X $ return on rental properties as per Annual Property plan. $ Develop a standard lease terms outline in conjunction with the City X $ attorney that will best protect the City's Interests as a guideline for future lease renewals. $ Establish and enforce a policy that the Department of Community X $ Planning and Development must approve all lease proposals and property purchases. Move the collection and tracking of lease payments to the Community X $ Planning and Development Department. Integrate rental revenue information in the financial system. Start an active campaign to identify delinquent tenants and bill for past X $ rent due. Develop and enforce a policy for late payment which includes provisions for late charges and eviction. Lease Administration Total $ 110,000 $ 110,000 $ 60,000 $ $ $ 280,000 City of"ami - O ee ojBadgel 44of47 8:12 AM]211"7fi xrl consolidated L,ttiatives ire Organize the City Manager's Real Estate Advisory Group of private industry professionals who are knowledgeable in the area of real estate to review the City's leases and provide advice on leasing practices as needed. City of Miami Management and Productivity Initiatives X Private Business Review Total rental properties on the government cable access channel. X Marketing of Rental Property Total Responsibility for environmental compliance at City operated properties X should be consolidated into a single department. The Ciws Leases need to be revised to better protect City's liability X X associated with tenant activities which may result In soil and ground water'contam inalion. The City needs to establish a policy of environmental compliance on all X of its properties and a program of annual operational audits to ensure such compliance. Fleet Management Task Force -A complete review needs to be performed to determine DERM and OSHA noncompliance areas In order to maximize the proceeds from the sale of surplus property, the City may want to consider selling on other than "as is" basis, in appropriate circumstances. X X X X X X Environmental Issues Total $ 50,000 $ - $ - $ $ - $ 50,000 $ 50,000 $ 50,000 $ - $ - $ $ 100,000 There should be an Assistant Manager in charge of Development who X $ oversees the management of City property and coordinates the Annual Property Plan with the Strategic Plan. City o Mlaml - 0 rce o Bvdge! 43 0 47 M M M M 8: /2 AM_l1/1 SN7final one solfdaled hdllallves f&c M City of Miami Management and Productivity Initiatives The City should continue to assemble "expert panels from the business X X community to give advice on critical segments of City owned / leased properties. Virginia Key and other large parcels of City property should be X X assembled into single, consolidated RFPs and these should go out to bid. Breaking up land parcels into different RFPs makes economic development difficult. With Watson Island, the southwest tract of land should be designated for X a "state of the art" Science Museum or a use that is compatible with other culturallarts uses found in other 'World class" cities. With Dinner Key, an RFP to lease the existing convention center and X site for development that maximizes benefit to the City, but at the same time does not erode the lax base of the surrounding commercial properties. With the Knight Center Nations Bank Building Garage and the land X X under the Hyatt, the property should be considered for sale since it has been operated at a loss for 15 years. With the Department of Off -Street Parking, the City should buy all lots X and garages and then develop an RFP to get a private company to manage the lots with an initial 5-year renewable lease. Profit to go to the general fund. Key Property Disposition Total Eliminate the three (3) bid requirement for any sales or lease of properties less than $500,000 and all leases with terms of less than five (5) years. These would not need to go to the Commission. Revise water front property section in Charter to establish reasonable thresholds so That small parcels do not need to go to the Commission for approval. City of Miami Management and Productivity Initiatives Charter Revisions Total Capltal Assets Planning and Management Total $ 1,506,000 $ 985,000 $ 710,000 $ 650,000 $ 650,000 $ 4,� 11 C!ry o(Mlam- Buget 8: /T AMT/S/97fna! cou red lnlRari c, 4M_=_ APPENDIX C RECOMMENDATIONS DEPARTMENTAL COMMENTS • • Y' ' _;`.; _ The City should implement the reconciliation of detailed subsidiary records to the general ledger, at a minimum, on a monthly basis. Reconciliation should be reviewed by supervisory personnel. 162, YF 'y� In preparing monthly reports, the following should be considered: Proper cutoff procedures should be implemented to facilitate for the proper recognition of revenue and expenditures. Standard journal entries should be assigned to specific staff accountants. All journal entries should then be approved by the �6•: "'° finance director, or general ledger supervisor prior to input into the general ledger system. q. The subsidiary lagers should be reconciled to the respective general ledger balances. P i All standard closing procedures should be written and be incorporated into the City's Accounting and Procedures Manual and made adailable to the accounting staff. The City should implement a financial reporting function, including the -` appointment of an individual who will be responsible for compiling and 47' drafting the annual general purpose financial statements and other »g `. required reports. The City should purchase a computerized financial reporting package that can be integrated with the City's current general ledger system. This system should be configured to produce the City's general purpose statements. An in depth manual of accounting policies and procedures should be prepared which, at a minimum should include: ras"f k, r •gt�a"; wR A chart of accounts containing an adequate explanation of account use and content. purpose, '....eM< 'y�zt', 'd`7.3':�,;T .:aia-r 'j+,r;, x-e;.i'�.w'1'•`%xQ:F:$.'}�:w; �E;K;ss .-k.�r��,.�,'� x�4 .ij Yea \ a6%' •. i,:h': ii" ,�:ii :`,�" � P'�:M a', "',J,'S<r. , .:s,�w r.3� �` � 9 rS ?°44�> ra;.,:`i -.eTiY .. J.�� %:^4a �.Rn -' ::; �>.,.: Pv.E'x•,'••§:.i £G ?��.. .! r.(;.Sn� txlE%'c`,s$•'�s...' �iY ��%n'..g n �•' s .7 YiY .R �S "fC•" Finance The supervisor responsible for the Moore Receivable System will provide a monthly reconciliation of detailed subsidiary accounts to the SCI General Accounting System. Finance See the following initiatives (163-166) Finance Cutoff procedures have been implemented to facilitate for the proper recognition of revenue and expenditures. Finance Specific staff is assigned to enter journal entries. Finance Since the new SCI system does not provide subsidiary ledgers, the Finance Dept. and IT are working with SCI to institute a subsidiary ledger system. Finance Once modifications to the SCI system have been made, standard closing procedures will be written and incorporated into an accounting procedures manual. Finance The City is currently negotiating the purchase of a Comprehensive Annual Financial Report module from SCI. This module meets the government accounting and reporting standards and will also be used for internal reporting. Info. Tech - A. Stancato The current GSA work order system is over 12 years old and technologically obsolete. Upgrading the system to current standards would require an investment of over 10,000 hours ( 5 persons for a year). Given current staffing levels, the ongoing workload and the year 2000 conversion efforts for other systems, this conversion could not be accomplished in-house in a timely fashion. Thereon Info. Tech. - Stancato is the recommendation of the Info. Tech. - Stancato department that a commercial software packahge be purchased to replace this system. The new system will have a client / server archlnfo. Tech. - Stancaloecture. Develop scope of work and RFP for the project Follow RFP process to select firm and award contract. Addlnfo. Tech. - Slancatoion of an Info. Tech. - Stancato programmer poslnfo. Tech. - Stancatoion to support this application (Costs ref* Procure and install additional hardware required to support the client / server application. (Assuming that Al and PC replacement projects are implemented, no additional hardware expenditures would be necessary. If these projects are not undertaken then hardware costs of $225,000 would be added to this project. Convert existing data and implement new package. Finance See comments below: Finance The Blue Ribbon Panel will address this issue and shall be incorporated into the training program currently under development. V, : _ ` ' Documents flowcharts of significant accounting systems, including Finance The Blue Ribbon Panel will address this issue and shall be incorporated into the training ,�, ^� ,_., ,;, Documentary 9 9 Y 9 p g program currently under development. ' = their interrelationship, where applicable, with other departments within •r•••,;,;.�a� ���� the City. a� A list of standard forms used in the City with detailed explanations of Finance The Blue Ribbon Panel will address this issue and shall be incorporated into the training program currently under development. their purpose and preparation. mi - Ordger ® ��; 53 Masters ar ojls r<G if IGliain S s �. S=. %h ^: �• t.r : `.�: 3 � 1 M8na r� lnitlatl µ �' Gt'8n�` u _ 'F x ° � -Numer{cel' `.STAfF ASSiED'`'= COMMENTS' `� 4ia-�. Via,. hence > � :.... °..... . , ..,;.._,�.�: �;. •�. - ,�s..,�.�. F Seq M'. Periodic inventories should be taken to verify'the continued existence of the fixed assets. Any unallocated items should be appropriately investigated. P, " gThe fixed asset subsidiary ledger should be reconciled to the general 130 = .ledger, at a minimum , on a quarterly basis. The City, should assign the responsibility of maintaining its general fixed assets to an individual. The City should implement the following to improve its account :, 1S2r receivableprocess: The City should use a formal invoicing system for all routine billing as a mechanism for ensuring the timely collection of outstanding invoices. The accounts receivable general ledger control balance should be supported by an appropriate level of detail that provides management ;with information to monitor the collecting of accounts receivable. This detail should preferably be in the form of an aging report that presents each customer's outstanding balance based on the actual due z„ date. ing trial balance should be reconciled monthly to the general ledger, material differences should be investigated and resolved on a timely The City should immediately review the nature of the approximately $9 million loans outstanding and evaluate the collecting of such balancei. In addition all future loans should be supported by appropriate documentation Including formal loan agreement. The City should create the position of Grants Administrator. Individual t?,, a,%°''•_•` .,; would be responsible for ensuring that claims for reimbursement are ',;• filed properly, in a timely manner, and in accordance with grant The administrator would also be responsible for coordinating and monitoring the Citys compliance with requirements applicable to federal and slate financial assistance programs. This individual would also assist in identifying additional federal and � :.; state programs that maybe available to the City. City should designate a person to monitor the activities of the contractor to ensure proper adherence to the requirements of the Relocation Assistance and Real Property Acquisition Policies Act. Finance Subsidiary ledgers are reconciled to the general ledger on a monthly basis. A physical inventory of all the City's assets is planned for fiscal year 1997/98. Finance The reconciliation is completed on a monthly basis between Marshal and Stevens Fixed Asset System and SCI, at the subfund ledger level. Finance Departments have been instructed to submit inventory reports in a timely manner. Finance The City currently has in place a formal invoicing system and does perform routine invoicing of miscellaneous receivables. Finance The City currently has in place a formal invoicing system and does perform routine invoicing of miscellaneous receivables. Finance The Finance Department, with SCI and ITD, is working on,producing a detailed report to reconcile the accounts receivables to the general ledger control account to determine the allowance for bad debt, Finance The Finance Department, with SCI and ITD, is working on producing a detailed report to reconcile the accounts receivables to the general ledger control account to determine the allowance for bad debt. Finance After researching the approximately.$9 million in loans, the City discovered that $800,000 was recorded as a fully reserved loan and as a long- term debt. This will be adjusted to reflect a reduction of the reserve. Office of Budget The Finance department has hired a Grants Administrator. Office of Budget The Finance department has hired a Grants Administrator. Budget The grant administrator will monitor and coordinate with accounting satff to ensure that the centralized grant files are complete and comtain copies of all relevant information. Office of Budget The Finance department has hired a Grants Administrator. Budget The grants section in the Budget Division will continue to research potential grants and disseminate the inofrmation via a monthly newsletter and via individual memos to department directors. Alfredo Duran Alfredo Duran, Housing Development Coordinator, will be responsible for monitoring the contractor to ensure compliance with the Relocation Assistance and Real Property Acquisition Policies Act. Budget Teh city has informed all subrecipient monitors and has reviewed and implemented internal controls to ensure compliance with federal regulations that require executed grant agreements from subrecipients before funds are disbursed. City ofMimd - Office of Budget 13 ofso 7:53 AM11/17197Masrer comments as of 11-16-97.x1s -7- 's, tilir w` cal.- Q, r -':STAFFAssi COMM NTS�' 40 rr anca, 7 7,7_77, Finance- 77 The organizational criteria in the Five Year Plan should be applied to Budget The TO for each department is being reviewed prior to the 1999 budget. lower levels of the City organization. Budget Management Division -Placement of Task Force positions Office of Budget Initiative is under evaluation. within the NET Offices should be investigated as an option Budget Management Division -Grant coordination should be Office of Budget The Finance Department hired a Grants Administrator. strengthened. r25 Procurement Management Division -Oversight and related policies of J. Carter Purchasing Department has been reestablished as a division in GSA. Proposed GSA reorganization will require Chief Procurement Off the Procurement Division should be strengthened report to Assistant Director - Administration. Strengthen and broaden the role of Internal Auditor, including: Internal Audits: This recommendation will be accomplished by the Mayor and/ or City Manager. Public Facilities: Audit revenue sources within Public Facilities on a annual basis. j, a', • Substantial operational auditing to ensure that approved policies and Office of Budget Part of benchmarking initiative. procedures are being followed.' Review of travel and expense accounts of the commission and senior Finance Travel cost service in use for all travel. f�J; management in accordance with predetermined objective criteria. Review of new or revised City projects while in progress and/or within Finance Costs associated with City projects will be continually reviewed during the construction period and final costs and revenue projections, if any, will 0, six months or a year after completion to compare with financial be reviewed and reported on after the project is operational. forecasts and enhance future projections. U.- Staff to review GFONs "Recommended Practices for State and Local Finance Staff is currently reviewing document and will proceed with an implementation plan. Governments." Develop appropriate implementation plan. V ;` Reconciliations of the City's cash accounts should be performed Outside accountants have been assignedd and have begun the reconciliation proces. Reconciliations will be prepared accurately and on a t monthly. These reconciliations should be prepared in a standardized format designed timely basis every month. by the City. All reconciling items should be fully investigated, explained and supported. All reconciling items should be appropriately investigated and resolved Finance Bank statements are currently received on the 15th of each month and reconcifitations are completed by the 25th of each month. on a Timely oasis. In addition, the finance dept. should exercise prudent custodial control to ensure the safe keeping of all the City's financial records, including bank statements. Inventory should be counted annually. Policy should address general Finance Departments have been instructed to submit inventory reports in a timely manner. 3 inv. procedures including names of staff responsible for the inventory count, the scheduling of inventory taking and the ID of controls needed to ensure an accurate count. In order to improve fixed and maintain control over general assets, the Finance Departments have been instructed to submit inventory reports in a timely manner. city should develop a complete detailed asset records. The following guidelines should be utilized; v?,Z ' The fixed asset subsidiary ledger should be updated throughout the Finance Anew Fixed Assets SCI Module has been purchased. Departments are being instructed to submit inventory reports in a timely manner. year as fixed assets are acquired or disposed. "M 1 - 01Wdge, 7:53 A1JJJWWAuMw r as of"XIS imid i m m .m m m m m m m M IMM m m r! M M � n• P• a `t<�nd-ProduCti i " .. f es ^ >Mana em �vi'�'In t t�tives. 8 �GpIVIMEN'CS; 1 ED. SiAFF•ASS aN 6 s , .-.. .... .....E .. ..".. .. - ...max.. ... uen a �. �: ' .. ,.>.';.•.",;, _: ty:. ' � ., , - .. Violations are identified and pending follow up. This can only be done by licensed inspectors from various trade sections of our Department, - . ( Violations are already computerized via the Complaint Tracking System. 123 Train.personnel for technical and interpersonal skills., Community Development! N.E.T.: On -going Cross Training and state certifications. Building & Zoning: Our personnel are licensed in their fields and maintain current their certification, however they would benefit from interpersonal skill training since they are in direct contact with the public all day. None Could be one of the projects of the Training Coordinator if funding approved. Consider connecting enforcement districts with Commission Districts as Review has been made and staff has recommended against changing boundaries, unless requested by the public needed. City needs fair and equitable policies appropriate to each neighborhood. •' < ,'." 3 A study of whether the City should sell code enforcement liens should be conducted. The analogy to tax liens may be appropriate, but there The analogy between CE liens & tax liens is not appropriate, since CE liens are not for services rendered to the public, except for those liens. These liens for the most part would have little value on a sale. I are legal and policy issues which need exploration. zN tt j. y» K J A private/public partnership should be formed between the Greater Manager's Office The.City will be working with the Chamber of Commerce, the Beacon Council and the Blue Ribbon Task Force to create this partnership to Miami Chamber of Commerce and the City of Miami. This partnership foster -economic development in the City. should develop a strategic plan for the economic development of the (r, City of Miami. This would be for the entire City. Explore the value of consolidating into a single agency the responsibility for the economic development in the entire City. Establish a specific entity with similar responsibilities as the Beacon Council to lead economic development for Miami. This agency should have the ability to condemn properties and provide incentives for development and to attract business to the City of Miami. The agency should be responsible for analytical functions to address issues such as the cost of doing business in the City of Miami versus neighboring municipalities, etc. agency should include the Downtown Development Agency. Designate a City employee who will be liaison between the City and Beacon Council. Intention for the Beacon Council to be viewed as non-competitive organization. Utilize state and private education institutions to attract business to urban core. Actively pursue and lobby for the extension of the light rail system westward through Kendall. The extension will provide increased accessibility of the available work force to the downtown core. Review land use in the Downtown/Brickell core to provide for mid -rise office development. Manager's Office • -'Rather than a single entity, coordination through a single office should be established. Manager's Office The only entity that has eminent domain powers, other than the City, is the CRA. Manager's Office Information will be desiminated through this economic development office. Manager's Office We agree. Manager's Office The economic development office will be in charge of this coordination. Manager's Office The Economic Development Office will work with education in this effort. Manager's Office The City will support all transportation improvements to make access to Downtown easier. Manager's Office - Land Use plans are constantly under review. City ofMlami - Office of Budget 11 of50 7:53 AM11/17197Masfer comments m of 12-16-97.x/s "v p�4, T­­ A461ilsilcal ­­". I � , �', FF1 `A4J1bNE6","- �_J ­5, t� Centralize and simplify the process of applying for land development Development Regulation Division and 6 months to I year implementation changes, including master plan changes. Hearing Boards Section of the Department of Development Building and Zoning (DBZ); Lourdes Slazyk, Assistant Director and Teresita Fernandez, Chief of Hearing Boards. Seek vehicle for developing public/private partnerships for development New Public/Private Development Division of I year - may require Charter and Code Amendments. and development. n re the Department of DBZ; Arleen Weintraub, Development Administrator. Law Dept. Hearing Boards will assist i Seek public input on the City Charter to improve the land lease process f needed. and fee structure, including cost of appeals. Develop city-wide design and landscape standards. Development Regulation Division and Citywide "Exterior Facade Code" already being implemented; Landscape standards under Dade County already in place; other specific Hearing Boards Section of the Department design standards to be developed in conjunction with special district designations; citywide design standards not(cont.) of Development Building and Zoning (DBZ); Francisco Garcia and Enrique Nunez (Division staff) Identify and communicate to staff and public the mission of code nf a iorcement . Should be considered part of development/redevelopment policy rather than punitive. Identify specific individual with responsibility and authority for code enforcement to set overall policy and direct compliance strategies. Add "appearance code" that is enforceable and enforced. Neighborhood improvement is the message. Consider "amnesty" program to have people pay whatever they can on fines, but only after property has been brought into compliance. Implement aggressive enforcement against properties and owners refusing to come into compliance, including alternatives to foreclosure such as court injunctions, personal property levies, etc. Need senior policy level review of property lien foreclosures to weigh benefits/liabititiesof City ownership. City ownership of properties not in compliance needs to be addressed. Not feasible due to case by case review required to implement; however, "Exterior Facade Code" now being implemented will accomplish much of the same desired effect. SA; Code Enforcement Officer Code Enforcement officer have been instructed to issue warning tickets before issuing actual citations as part of standard procedures, SW - K. Woods Solid Waste hired six inspectors. Vacant Position to be filled. Vacant position to be filled. Presently in-house staff performing function. 1st Reading approved by City Commission. Code Enforcement Board Cases that have complied are brought in front of the Code Enforcement Board to mitigate fine. 0 Building i Zoning The Department of Building & Zoning has instituted procedures to legalize illegal construction following Miami -Dade County Ordinance #97-107. City Attorneys Office City Attorney's Office implementing Santiago Ventura and Hector Lima In case of life safety, the Building & Zoning Department will need to have an Ordinance passed to work closely with the Law Department in order to achieve compliance. Staff reviewing alternatives to foreclosure to assure compliance. Consider N police and fire could assist in identifying possible code Police, Fire & NET Police and Fire working with NET offices in referring possible code enforcement case violations. violations during the course of their normal duties. Could also be computerized. 7:53 Master as of W7 is M M M ! = i = = ® = = i M = M M = ! „ ll v i iative�` ailvea' M- a p�Qa uCIll t mltl ana amen! an �!7 < , Numeric I „< 'a T VN FF ASSIEp' 'S Cs A h COMMEN73: ++oy } Institute a more effective use of technology. �Develop � „`; performance measures that target improving the service and Santiago Ventura Performance measures are already in place in three of our areas of service to the public. 1) plans review, 2) scheduling of inspections and 3) ` - • ; • '� reducing the cost of these functions. inspections conducled. the plans review area has in place a performance measure which assists the supervisor in making sure that plans do not remain in the plans review area no longer than required. Reports are reviewed on a weekly basis to make sure we are on target. The Department has a pool of six clerks to answer questions and schedule inspections. The dept. has measured the average number of inspections that should be recorded daily by a clerk. Each day a report is printed & if the number is below the average the supervisor of that clerk is notified for either an explanation and/or a follow- up to correct the problem. There is an average number of inspections that should be performed daily by each inspector. Each inspector is required to submit a daily report listing all inspections, slops,lunch & breaks. In, additipn Chiefs of each section are given daily report which lists all inspections scheduled without results entered. Chiefs are able to see if Office of Budget the daily reports are on target with the computer report. Part of benchmarking initiative. r v =,a Correlate funding of Department with performance measures and Bldg. & Zoning Not applicable. objectives. Office of Budget Part of benchmarking initiative. •, „, .'nE,.,.. , Revisit staffing expertise and experience are g qualifications.' Technical ex p Santiago Ventura 8 The South Florida Building Code has strict requirements for personnel enforcing the code. The Dept. of Personnel Management works closet 8 q P 9 P 9 Y critical to efficiency and customer service. ?. Review compensation and benefits in light of the rest of the City and within the overall reorganization plan. Review Department's reporting relationship to strengthen oversight and effectively monitor customer service. Improve relationship and coordination with Dade County to expedite jthe permitting process. Expedite non -controversial items supported by staff. Request that the County appoint one person to expedite processing of necessary county approvals of City permit applications. with our department in qualifying in accordance the code, all of our inspectors & plans reviewer positions. Employees are certified by both the Stale & the County and maintain their certification by attending continuing education classes yearly. all other employees meet the position requirements through the Personnel Department. Human Resources Inspector qualifications are determined by the State of Florida Dept. of Professional Regulation and the South Florida Bldg. Code; Other classifications can be audited as needed by operating dept. ' Building & Zoning - Hector Lima The inspectors are allowed safety supplies (hard hats, safely shoes, raincoats, and flashlights) as per OSHA. R. Sue Weller, Labor Relations Officer Subject to labor negotiations Santiago Jorge -Ventura Santiago Jorge -Ventura Development Regulation Division and Hearing Boards Section of the Department of Development Building and Zoning (DBZ); Lourdes Slazyk, Assistant Director and Teresila Fernandez, Chief of Hearing Boards. The department reports to an Assistant to the City Manager. Relationships have improved and there is coordination. The permit process requires lhst plumbing applications be approved by DERM each in different locations resulting in travel time for customers. Iri July 1997, we requested that a DERM & WASA representative be situated at the Miami -Dade County, Planning & Regulation Dept.The request was granted and the process has been simplified. 1 year; requires substantial Code Amendments. This would be imposible to implement. Approvals must be requested by either the owner of the property or the contractor not the City. Most of our customers go to Miami -Dade county for applications and are able to lake care of any approvals. City oJnramt - Office gfBudget 9 oJ3o 7:53 AM11/17197Afaster comments as of 11=16-97.x1s •,;uuunya�aa�, �,;t.:; �„ :y�aw��w cyaawyyl QyyY f �VWMbliv - -' _ .-,- � H u uuuauves u,..:-:,�c r, a-- _ t+. -'"�,-� ;sx• '. �<- _,��-='�'.°=.� >e .sa=;.�. r - V - A£ •�y`�<"." ::tit Nu" deaf . `r qte ',:.Aye" •'f FA �:� A SS ;;. OM rt e - � r T M^ti�a: ,..u._w_..._--.,-�.__...,_,_W.--,..,,-.:.,?-w.: S. `a,G.",.. ,.._..s:.__.�„_...<,._.,_..-...<...-._.e«,...... ".. _-�:'},�.. __.._..,..- 3.4`'•'.r"'„"'"o .,-gs',�-" .,«<:'.-:, •- x: t;;:.,M .-,..bk�3,s..ic'i"...w:..,.'.::.,.�......<_,.,.C.'� �,.,..:.<: << :.#f•....._.'is.......3...»..a,,..1is�«<..a.-. r4�..d.. xa.d.,.�,it'.f.5:...,a.�a...-.«,,.,....... q...4.<.. �"ram'-, i�;., ,.. .S. :-.' ^,"`•.°� .:�, a r :':' ,<. �� ,:v:_, ,• .•, ,'>:.,'<. ,,, : <"t " The City Manager and department heads should develop an action Office of Budget Part of benchmarking initiative. plan for implementing total quality concepts throughout the organization. v: -... >.�ourCi 'Pot --. '.,-....x- •.w.,_ _ ; � v - . ram �^ .-7_<�;-w-, —,.; ,r.. c y x-' " Adopt a competitive sourcing policy and process to assure that the City SW - Adrienne MacBeth Allow the Solid waste dept. to bid against private haulers ;;� . _"_•:,` is providing and receiving quality services that are cost effective ' " according to industry standards. Contract with a consultant to conduct a sourcing study with priority on GSA - Juan Pascual First we need to determine what operations ie. Solid Waste, Right of Way maintenance is to be on/out sourced in order to determine size et fleet maintenance and fueling due to the impact on facilities. and fueling needs. Use Costing Methodology similar to that used by the City of Charlotte to track all costs related to City Services as a basis for sourcing decisions. g°;<L'•c'``;d,> b Apply Sourcing Decision Guide similar to other cities (Based on review of sourcing practices) p a., � •• ;�;,•�) g p lives Charlotte, Phoenix, end Indianapolis, have realized substantial improvements in efficiency, y y =.i �'^�fx•, p y, quality and cost b - �s.'�„adopting the recommended approach. N Work with private industry for guidance and advice on sourcing decisions. Director of GSA should develop a schedule for sourcing implementation. Fill middle management positions that will not be affected by outsourcing. , j Institute appropriate contract administration and evaluation procedures ,I with respect to out -sourced functions. Increase operational efficiency and expedite development permit process as follows: Review, improve and streamline all land use related application fors. ,�M Create a system that Is rp olect driven rather than permit driven. GSA - Juan Pascual Office of Budget Office of Budget GSA - Juan Pascual GSA - Juan Pascual Public Facilities: Christina Abrams M. Comayd, Personnel Officer Manager's Office Fleet management data system to be installed shall enable this for fleet. Communications & Graphics shall be approx. three quarters behind. Part of benchmarking initiative. Part of benchmarking initiative. Some functions already oulsourced is' Fleet transmission, body work, wrecker service. Communications, some radio repairs. Graphics -major : printing jobs. Currently developing RFP for outsourcing of Motor Pool & heavy Equip. Garage Stockroom (to be ova Some positions filled,ie. Superintendent of Lt. Fleet & Heavy Equipment Garage Fleet Manager. Fill Auto Mechanic (6), Auto Mach. Supv.(1), Auto Mach. Helper(2), Heavy Equip. Mech.(3), Heavy Equip. Helper(2), FCC Comm. Tech. (3) Graphics Illustrator (1) Sec.IV (1), Executive Asst. (1), Stockroom to be evaluated RFP. If insourced need Parts Room Supv.(1), Parts Spec.11(1) & Parts Spec.l (1) Establish Stadium Manager position for Orange Bowl and Fork Lift Supervisor position for Marine Stadium Presently there is only one professional staff member (Personnel Officer) assigned to the Recruitment function w/ two temporary intems40 Responsibility for contract administration will be assigned for any service outsourced. Ci o Mami - O ce o Badger ® M .53 Master as of a i- rw mm.xw, > Ci Mf Y, r; . s , a d¢ a3 'a€ ~Aliaana d Products t3ment n1hifillifiv fnHfaililea`, a e �7AFF:ASS G I �NEQ' - Nuine cal S ri dr E C M ENTS. 0 M .r_ :-�' • , E uen ri �4 t -.:.. - - • >.` , , •. � Office of Bud�get On theSlralStrategic Planning Process is in place, that is the intention. Operaling.Practices-Develop an operating manual for Parks and T. Griffin Some manuals in place. Revisions pending new org. structure 79 Recreation facilities/employees Operating Practices -Develop a procedure for processing/prioritizing'_ T. Griffin Procedures to be reviewed by Parks operations & GSA work orders Operating Practices -Develop a formal vehicle maintenance and Juan Pascual Part of the Fleet Management initiative on this issue. _ replacement program -6 ' , � , A code of conduct needs to be developed and signed by all employees. R. Sue Weller, Labor Relations Officer ' Subject to negotiations and Civil Service Rule change e t rnariii- a, : A.- P ' �Ika �retfrelf n e a rtoiYiian"ce su ^r* ,.Ranch Integrate Benchmarking, performance measures and management by SW - A. Macbeth SW - Department will institute such measures. objectives into all work operations. Critical Success Factors -Finance and Internal Audit staff must be held accountable and departmental objectives and metrics to measure the agreed upon objectives must be established. Fleet Management Task Force -Establish productivity and job standards Create meritocracy in the management ranks. Changes for covered employees will take time and may be the subject of bargaining. Long term efforts should be directed to linking compensation more closely to performance. All City departments should be formally trained on benchmarking and performance measures. Periodic reports on significant benchmarks and performance should be made a part of the City Administration's report to the Commission and the citizens. Information Technology Division (IT) -A formal tracking mechanism should be developed to create measurability of performance Make sure each major work function significantly improves the productivity of the function. This action plan should be incorporated into each department head's work plan and be part of his or her appraisal. GSA - Juan Pascual GSA - Computer software being recommended for Fleet Management shall have benchmarking and monitor performance measurements. Graphics and Communications divisions need similar software to be determined. Development - Lourdes Slazyk Development - 6 months Public Facilities Public Facilities to create performance measures based on Strategic Plan Office of Budget Staff has received training at FIU and is already at work on the implementation of benchmarking. -Director of Internal Audit This recommendation will be accomplished by a newly hired Director of Internal Audits With the implementation of benchmarking this objective will be accomplished. Juan Pascual Job descriptions and position prerequisites being reviewed and updated. Fleet Management Superintendent for fleet, Auto Mechanic, Auto Mechanic Helper, and Heavy Equipment Mechanic Helper currently done. Work with Dept. of Personnel. Office of Budget Part of benchmarking initiative. Office of Budget Part of benchmarking initiative. Office of Budget Part of benchmarking initiative. Info. Tech -A. Stancato With the establishment of cost and benefit analysis procedures for projects, Information Technology will now be in the position to monitor actuals versus estimates for costs, timeliness, and resource utilization. Office of Budget Part of benchmarking initiative. City of Miami - Office of Budgef 7 of 50 7.53 AM11/17197Masfer comments as of 11-16-97.xfs _g, Y 1� 7, & COMMENTS'- A lz�_4 �11111r. Cost of Solid Waste Operations -The street sweeping component A. Macbeth, J. Kay &Fred Hopson City's Public Works Dept. should be able to assess and advise as to cost effectiveness of moving functions to PW or as SW departmental should be independently reviewed by the Metro -Dade Department of budget reductions suggest identify alternative funding. Public Works Cost of Solid Waste Operations -Savings may be gained through A. Macbeth, H. Jackson & Finance Dept. City Commission reversed decision to eliminate weekly trash, Dept. will go to 5 day trash collection and require residents to set small trash with reducing disposal and operating cost by elimination or reduction of the twice per week garbage collection. Solid Waste has projected that depis pay for service. . weekly trash sweeps and by eliminating free service to City 4," Departments Cost of Solid Waste Operations -Additional savings may also be gained P. Chircut & A. Macbeth Finance Dept. should recommend the number of billings now that Fire Fee has reduced the Solid Waste fee. Solid Waste will produce by billing annually amendment to Chapter 22 in line with recommendation. Solid Waste Management -Lack of a consistent fleet replacement A. Macbeth, H. Jackson & Fred Hopson Solid Waste working with GSA & Capital Improvements Program Manager to develop effective replacement plan. program will eventually cause a problem from GSA Solid Waste Management -Service levels for trash pickup, bulky waste, A. Macbeth Services levels are determined by City Commission, Department works within budget to allocate resources to maintain existing levels. white goods and illegal dumping are incredibly high Solid Waste Management -A need for enforcement is obvious A. Macbeth & K. Woods Solid Waste has hired a Chief Sanitation Inspector and 2 inspectors, We are also in the process of hiring 4 additional Inspectors. f; I I , I Solid Waste Management -Street sweeping and special events should Budget & Finance Dept, Department agrees & has recommended that street sweeping costs be funded by fee in code, chapter 22 or an altemate,source identified by "A have their own cost and revenue centers, and be self-sufficient Budget and that special events be self-sufficient. Ki financially, and avoid being subsidized by the waste fee Solid Waste Management -The waste fee itself is insufficient Solid Waste has been placed in the General Fund and replaced partially by the Fire fee and $33 Solid Waste fee. Solid Waste Management -Should not donate retired equipment but A. Macbeth Department agrees and will work with thb City Manager's Office and GSA toward this end. ^,i should sell it and revenues from sales should be deposited in a Capital Replacement Fund Revenue Enhancements -Eliminate park user fee waivers Parks & Recreation Dept. Done. Comission Directive Parks & Recreation Dept. Done. City Code Amended Revenue Enhancements -Increase park user fees when appropriate PI V, Revenue Enhancements -Develop a park marketing program to T.Griffin Need additional staffing enhance revenues (existing and now) T. Griffin Needs add.staffing & Coo d. with Budget Revenue Enhancements -Establish a process to credit the Parks and Recreation Dept. for existing and new revenues generated by the parks Revenue Enhancements -Review concession permits/revenues T. Griffin Coordination needed with Procurement (including mobile vendors) Revenue Enhancements-Review/simplify process to obtain Grants Budget Grants writing position established to help secure additional grants. (Federal, e eral, State, Private) Organization/Structure Improvements -Conduct a costibenefit analysis N/A - Parks Maintenance Division is now under Parks of recent transfer of the Park Maintenance Department to the Public Works Department -Establish a "bottom-up"/participatory budget Parks & Recreation Dept. NIA -Bud el process set by Budget Dept Operating Practices '79 preparation and monitoring system WMI - JW,dgel M1:53 AVUIMas,eMls - allm xis �■s s i®= m m m m s m® m m m I . g � .•5 �n al�iiil3ntan P�= 8 rod In _yA umeitc STAFFA5 IGNE[S';. MMENTS .x _ , •. - Manager's Office Transaction closes on December 19, 1997. 49"'•,- : Opportunities Task Force -Serious consideration should be given to obtaining as large a payment as possible in the near term and/or long term recurring revenues on the New Miami Arena parcel m Opportunities Task Force -Should conduct review of all City activities to Office of Budget Part of the Benchmarking initiative. �0' determine which of the activities could be performed more economically and with a higher level of service by another local " government or by a private enterprise Finance This study has been accomplished., 51A. Opportunities Task Force -A complete listing of all the City's account receivable balances should be compiled including revenues recorded in i'•+`<'s' =" > : the accounting records as well as balances which may not be recorded i;" z��s��k•�, r.;.tF, Finance Ongoing study to be updated annually. Opportunities Task Force -Should review all services provided to determine level of fees and charges associated with each service Finance Fully loaded cost information has been made available. Opportunities Task Force -Should determine whether fees charged are ;?,.; ,'.• reasonable based on the fully loaded cost of the service, rates charged by other local governments and private enterprises for similar services ;,fir `'`, •: Opportunities Task Force -Rates should be adjusted to ensure service Finance Requests for fee increases have been forwarded to the City Commission. users are paying the associated costs and to provide a return to the City which is appropriate ' • ' adopted �� �• ,,`��.,:3r� Opportunities Task Force -Formal policies should be regarding Finance .This policy has been adopted by the Cily Commission. when, waiver of user charges are to be granted Opportunities Task Force -Steps should betaken immediately to reduce Finance Plans to sell or otherwise dispose of these assets are under consideration. or eliminate the financial burden associated with ownership of James L. Knight Center and Parking Garage and the Coconut Grove Exhibition Center Cost of Solid Waste Operations -Can save fleet o eratin costs as well HenryJackson & Operations Crew Dept. m budgeted for dumping 45 % of all materials at Transfer Stations $54 per ton. ';?r . j° '. • as crew time in Solid Waste by utilizing close -by Regional Transfer sF -, ?`• Stations. i - • - >- ' r' Henry Jackson & Operations Crew Budget allocation for tipping fees should allow for 45% of loads at Transfer Stations. $ Cost of Solid Waste Operations -May be able to accomplish significant savings if a few loads per day could be directed directly to the disposal site with the remainder going to the transfer station Cost of Solid Waste Operations -Should have a more detailed Henry Jackson & James Tomas, Weekly reports and analysis of % of material dumping dumped at all locations presented to the City Manager. evaluation of its use of transfer stations Cost of Solid Waste Operations -The City appears to lag in its vehicle A. Macbeth, H. Jackson & Fred Hopson Solid Waste working with GSA & Capital Improvements Program Manager to develop effective replacement plan. replacement plan in Solid Waste from GSA Adrienne Macbeth Finance Dept. will be requested to cost out and suggest internal services charges for these items. w•:: =;-' Cost of Solid Waste Operations -Solid Waste costs should incorporate administrative vests directly related to billing, including mailing costs, K ` .:., •a ,;„ r;`.; staff support and computer processing and disk space charges City ofAftami - Office of Biedget 5 ofJo 7; 53 AM12/17197Master comments as of 12-16-97.x1s -1,lnflllaflyes'' a hibilflibilt.adPknvdddti�IIIa a. .4r j ST.FtA SSIGNEDs tli,�,ti ice, 7� I VN' Fleet Management Task Force -Car assignments should be reallocated t GSA Juan Pascual GSA -This should be part of the Fleet Audit and replacement schedule evaluation process. on the basis of shift size and duty assignment Labor Relations - R. Sue Weller Labor Relations - Tied to negotiations an eliminating take home car program. GSA - Juan Pascual GSA - Vehicles should be evaluated on a mileage and/or engine hours basis (not years). Fleet Management Task Force -Vehicle service life should be extended from 5 years and/or 75,000 miles to 6 years and/or 100,000 miles. Labor Relations - R. Sue Weller Labor Relations - Tied to negotiations on eliminating take home car program. Office of Budget Only K cost effective to do so, given the City's operating environment. Fleet Management Task Force -All surplus cars to the City's needs, or Juan Pascual This is a legislative policy decision. ready for retirement, should be auctioned off instead of donated to a sister city or any'other' entity Office of Budget Sister City program calls for sale to Sister City at fair market value. Health Benefits - Nancy Fernandez Function being performed by group benefits pursuant to finance's instructions. Health Insurance Task Force -Form 5500 for each benefit where form is ­>­, ,, ? I I 1'1i11 1 Relations and Finance Departments before being submitted to the IRS Health Insurance Task Force -A sense of urgency coupled with Health Benefits - Nancy Fernandez Group Benefits is a part of Risk Management and has been empowered with responsibility empowerment and responsibility should be developed within the Benefits Office operating as a component of HR ........ . .. Opportunities Task Force -Should be funding a portion of the future Managers Office This item will be considered for potential funding in the future depending on the financial condition of the City. benefits being same. by current employees on post -employment A ;1 health care benefits A44 Opportunities Task Force -Necessary to complete a long term financial workout including Managees Office See this Five Year Plan. plan a one -to -two year short-term plan Opportunities Task Force -Workout plan should be designed to Managers Office Accomplished. immediately improve the operating cash flow through significant revenue increases and expenditure reductions Opportunities Task Force -Long-range workout plan should consider eliminating accumulated deficits through sale of real Managers Office Accomplished. partially estate, refinancing debt and rightsizing City services Opportunities Task Force -As soon as possible, the City should Manager's Office Accomplished. determine its actual financial position as of the current date Opportunities Task Force -increase enforcement efforts to reduce the A..Macbeth One Chief and six Sanitation Inspectors hired FY98. Results should materialize within two quarters. level of illegal dumping within the City which is required to be cleaned up by Solid Waste Opportunities Task Force -Increase efforts to audit or otherwise verify Finance/Solid Waste that the City is receiving the full amount due from franchise revenues that Management collects franchise revenues. Solid Waste provided Internal Audits with FY98 commercial haulers for audits. from commercial solid waste companies Opportunities Task Force -Transaction on Now Miami Arena should be Manager's Office Accomplished. reviewed in detail to ensure that the return to the City is commensurate J, with fair market value of the parcel E M M1:13 AAWWAfv,,,MW . ofiftxIs K. ,•xY: ➢.1 to na amen and tY 9gitiatiJl�s`".�.:.:..•'::� ;�:;?''< , �, >�'• �:7"-::�> t u....3TAF N me o. t.: e- NED - A 1 F SS C3 dMM NTS' - ..,..i :,..�::.: "^njz.°�,.na�. ..�:.. .e, .„.,.. The City should perform a mgmnt./operations study of the finance dept. i:,r' ..+, ... ...::.:.; x ,,:1•t...:'.'...:.�:,.,..... ..',$'ti v.Sa°,,,-x...."........ ... :: ..: ..�,, .. "5'..;.sa ... ;,: .� ,'..;.,,w ,. Finance Department Additional staff requirements have been identified. Recruitment announcements will emphasize education proficiency. This study should encompass an extensive analysis to evaluate 24' qualifications and the work loads of the staff to det. need to expand staff and / or reassign tasks where appropriate. Critical Success Factors_ Selectively review and waive hiring freeze of R. Sue Weller Subject to labor negotiations. positions Consider deleting "equivalent combination of training and experience" for professional credentials = " Finance Job descriptions have been reviewed and modified to provide for the best qualified person to be employed. Information Technology Division (IT) -Positions should be created and IT T69 effective and efficient operations of Information Technology organization is predicated upon the establishment of key positions required by M'='� R P •+• funded to bring to City appropriately skilled staff to maintain City in new technology and the augmentation of existing programming staff. today's technology environment Immediately conduct a planning study of office space to determine if GSA - Juan Pascual `.; fie/•;, ? office requirements can be met through rearrangement of existing space vs. leasing new space. Consider placing Risk Management under the Assistant City Manager Managers Office of Finance and Administration to consolidate similar functions. Consider placing Procurement under the Assistant City Manager of GSA - Judy Carter Operations to enhance customer service orientation and efficiency. a; Continue with current plans to transfer some fleet responsibilities from GSA - Juan Pascual a� the Fire and Police Departments. - Fleet Management Task Force -Strongly recommended that the Juan Pascual - � -''-• � services performed at General Services Administration, Miami Police and the Miami Fire Departments be consolidated Terminate the current Police take-home policy ;, ; •:���,�,, ^ Manager's Office Solid Waste Management -A better sharing of overhead cost could be made'if all Fleet maintenance operations in the City were consolidated "•? t;;' _.' Transfer responsibilities for other key maintenance to GSA. GSA -Alex Martinez Fill the current vacancies including the addbacks and provide for adequate supervisory personnel. The filling of these vacancies will all complete several projects in a timely manner, including the Year 2000 project. Work with Personnel for the establishment of new job descriptions based on advancing technologies, such as Network Administrator and PC Repair Technician. GSA - Lt. Fleet and Communications moved to Heavy Equip. Garage facility. Need additional bays in order to repair & maintain equipment properly. This was a result of sale of the Old M. Pool/Communications Property. Fuel fac. needs to be moved/relocated. Environmental Issues to be addressed. Size of facilitydependent on size/sourcing of fleet. Table of Organization is currently under review for possible modifications. GSA - The newly -revised Table of Organization reduces the Purchasing Department to a division in GSA to reduce the number of city departments. Proposed reorganization of GSA proposes Purchasing report to Assistant Director - Administration GSA - Completed as of 1011/97. Lt. Fleet operations are conslidaled under G.S.A. (Completed) Accomplished GSA - This initiative is currently ongoing, discussions' with City Manager & Director of GSA • .>..,..,.u..,Z,_n..x�s.:'�>t'a.�'..�..._. The City needs to adopt appropriate policies and procedures to assure SW - A. Macbeth SW - Develop departmental policies in support. that good business practices are followed. Office of Budget Integral part of the City's Five Year Plan. Fleet Management Task Force -Need to optimize the layout and work flow processes of the physical plant Juan Pascual Due to relocations and property sales Communications Division and Lt. Fleet Motorpool are housed in the facility originally designed for Heavy Equipment only. This is causing crowding and affecting the ability to deliver services. City of Miami - Office of Bridget 3 of 50 7:53 AM12117197Masrer comments as of 11-16-97xls of Budget Submit capital and operating budgets simultaneously and integrate Office of Budget them in terms of goals and purpose. Set capital and operating budget horizons to be consistent with Office of Budget strategic goals. Incorporate contingency planning into budgets. Budget Require managers to demonstrate how proposed projects are in line Office of Budget with the City's strategic plan. This can be done in the form of a costfbenefit analysis that measures the expenditure of resources against the contribution to achieving goals. -- __-_.....___- _------ _.._ The operating plan is already a component of the Budgeting Process. The process will be fine tuned and This process is already underway. We are endeavoring to incorporate this linkage in the FY 98-99 Budgeting Cycle. Once the Strategic Planning Process is in place, that is the intention. Cannot budget for all contingencies but it will be done when possible. Once the Strategic Planning Process is in place, that is the intention. We are endeavoring to include this initilalive in the FY 98-99 Plan. .ems . a. .. .x..� ', ; • .r�' . _... i" ..<: „a.,.. '.: /,pf.;s: 'my� '...� TES ' 4$ n,!"`;;Y:{ • '�; a P.... �,..,.rs,. ,...,-_..„„y e. �..>,,..,. ,..,. .,_... ...... .e .................. .... ..... ..uu �. �a ..:.;n'm"_Y6m:d,G:= ..... ., x�.°R.'` ....s>...o,._.....,..., «.:.�L,K �.:'�.. sA^ azL:'.'.; •,. ..cr::: 'u:.::."�sw. Expedite implementation of the City Manager's reorganization plan as outlined in the revised "Five Year Plan". The City should begin planning how to adopt a more progressive organization structure. Office of Professional Compliance -The Office of Professional Compliance should be removed from the department Office of Professional Compliance -Consideration should be given to incorporating this function within the Police Department organization, reporting directly to the Police Chief rice of Professional Compliance -A review of other local jurisdictions similar size should be conducted to determine, if there is a need for a parate review function, how it is typically organized Solid Waste Management -Solid Waste should be separated from GSA Move aggressively to reestablish an appropriate management structure from first level supervisor through middle management to department head. Survey to determine perceived and actual departmental shortfalls in staffing. Each department must justify the tasks to be performed that cannot be completed at current staff levels. Office of Budget Ongoing: Shirley Richardson The office should be removed from the Department of Intemal Audits & Reviews as said department is outside the umbrella of law enforcement. This impedes the ability of the office to function at an optimum level of effectiveness & efficiency, Shirley Richardson Ideally, the OPC should be restored to its original mandate, that of monitoring ongoing police misconduct investigations reporting directly to the Office of the City Manager. Currently, within the Dept. of Internal Audits the office functioning in review mode where cases are received after the Investigations are closed by internal affairs. This precludes any active involvement & participation by OPC. Reporting to the City Manager will also prevent any perception of conflict of interest in monitoring & reviewing police personnel functions. The credibility of the oversight function provided by OPC is predicated upon its independence. Shirley Richardson Manager's Office GSA - Juan Pascual GSA - Alex Martinez c o Maml - O ree a Badger _ m m m ® m The need for civilan oversight is based upon what's going on within the local municipality. There are in excess of 100 civilian review boards nationally, the majority of which were established as a result of rising tensions between police & citizens & civilan distrust of the internal review process. The citizens of Miami have already supported having an independent system to oversee 110 investigation of police misconduct complaints. Their concern too was that the MPD was not adequately investigating their own officers & demanded civilan participation to ensure a complete investigation of their complaints. The OPC was created after extensive research to determine performance & types of civilian review agencies operating around the country. The OPC receives annually numerous inquires and request from other cities for its enabling legislation & Standard Operalring Procedures. Accomplished. GSA - Filled Superintendents of Lt. Fleet & Heavy Equipment Garage, Fleet Manager. Need a Secretary IV and a Executice Assistant for GSA Director's Office GSA - Fill middle management and line positions that are D145vacant will improve efficiency and level of service. Additional staffing is needed in plumbing and air conditioning functions. _ ® _7:53 A. / iWr&&umrM,s as of xls _ � ® MM M MM M M W MM ® ® M ® ,M . �-r ;.-- �-,-.a.r. �"' �°-,. •b;T?':•'_';-._-•,. •�<„�gs:;^<¢.-"�'�-�,w '.."'""�"'...":�."v""; . ';a,."°-^°"""'""'?'.7`C°.'..-z•rc"�e'�°-xr; «>�c• .4. >f g� Y� n. ' f "tt ity •�• � d uctivi lnitlative� Mona eml3nt an P ,,..ter > ., S ST .FA If3NED; �.C�'IVIMB�YT< ,a•.y::,:.",x•z,: .a .ice , i 5 tr a a me ,F • S i n e nt % ,,."., .w'i;.�s:£.:>�v$«...__,_..S`°�.'1.`...._a-.<.,^._..a...,..✓...,.3,'A.<i.,..,c,J.%Fiu<•"<.ar.,,c._"..-a., ... _.-.-.-, w.<+a, <,,..... 4Yw .. r. f7 a igtC PBni -.. .:., .7-1, _ ..e<y�m•^",•„w. n`Y , - .. is ,,. ,..^.....,.o.> ....,_ _...... ....... :.>,r., .. ... .,.«...^.. -,a.,. ., .... .... ..,.., Formal strategic planning should be immediately reinstated as part of Building & Zoning May need changes to Charter. the City of Miami's organizational structure. Develop the structure and process to sustain long-range strategic planning for the City. The City should complete the first strategic plan within a four -to -six month time period after convening team (to link to next year's operating and capital budgets). Engage a professional firm with expertise in strategic planning to facilitate and expedite the completion of the first strategic plan for the City. . Risk Management Department Review -Develop an overall safety & health strategic plan for the City as well as for each Department Office of Budget Steps are being taken to hire a consultant to facilitate this process. First Strategic Planning Cycle will require the services of the outside facilitator. Office of Budget Once the facilitator/consultant is hired, the actual timetable of implementation will be prepared. Office of Budget RFP is expected to be issued in February/March 1998. The first Strategic Planning Cycle should be finished by September 1998. Risk Management - Mario Soldevilla In progress. Upon completion of the strategic plan, develop and execute a Office of Budget Such communication initiatives are incorporated in the Strategic Planning Process. ' y ` s communication strategy targeted to residents, City employees; government, the business community, media and location services. Institute a forum for resolving resource allocation issues to align all major projects within the City's strategies: Strategic Planning Total Revamp the City's budgeting process to match the revised organization structures cited in the organization plan. The tracking processes should be flexible'enough to facilitate sourcing decisions and management performance. Critical Success Factors -Limited monitoring of departmental budgets performed Link Strategic Planning to Operating and Capital Budgets Prepare all budgets after the annual strategic planning process has been completed. Merge budget and operating plans into one document. Critical Success Factors -Each department should be required to prepare a business planning cycle City ojMlamf - Office ojBudger Office of Budget Such forums and conflict resolution initiatives are incorporated in the Strategic Planning Process. r ;'�!"�",, a<>'�� �^,�.:. ate' �; q,„i"-"';,.': "�,,.";� ;-°t- .,�'�'�"s,'.�i•'.Y"".„. Office of Budget This is an ongoing process. The Office of Budget will continue to explore new automation systems that will cost effectively add flexibility entire planning process. Office of Budget As information systems are upgraded and the automation process continues, the City will be able to provide additional on line, and real Time, Actual vs. Budget monitoring capability to the departments. Office of Budget This process is already underway. We are endeavoring to incorporate this linkage in the FY 98-99 Budgeting Cycle. Office of Budget Once the Strategic Planning Process is in place, that is the intention. SW - Adrienne MacBeth SW - On-goirig throughout all fiscal year. Office of Budget The operating plans are already a component of the Budgeting Process. Director of Internal Audit This recommendation will be accomplished by the newly hired Director of Intenal Audits . This will be implemented along with benchmarking. I 0j50 7.13 AM12117197Masrer• comments as oJ12-16-97.x1s M _ iSeq i. M�. to u.s.t....;.F A list ofdataprocessing reports, including appropriate descriptions of 1�73 °x source, content, production frequency and purpose. A list of standard and other journal vouchers with sufficient explanation of their purpose. Appropriate descriptions of all financial policies and accounting procedures and routines regarding, but not necessarily limited to the ` following: •;iari d:da Monthly review of internally generated reports which may vary in complexity from a simple scan of transactions to detailed analysis or reconciliation. >« " '.f.:s. .,:.•;a N;i. Policies related to cash which would include preparation of bank reconciliations, controls over cash disbursements and cash receipts, and procedures regarding the investment of excess cash on hand, ' Purchase and capitalization of fixed assets and related procedures for computation and depreciation thereon. Doubtful accounts and related bad debt wrtte-offs. Lease obligations and related capilization policies. Policies related to the recognition expenditure with nition of revenue and 9 particular attention paid to yearend cutoff procedures. The assignment of accounting responsibilities and expenditure approval procedures. p, -„, _•"?:.: Compliance with debt covenants should be reviewed monthly, or ;� ,,.,p�-'.: 9. - ,;:•,;. quarterly,depending on the nature of the covenant. This review will provide greater assurance that the City maintains compliance with its debt agreements and/or that defaults are identified q Signature plates and check signing machine keys should be kept locked at all times �•.3�,�,;�;=m.'.:?,•'?- Reimbursement claims for the NET Neighborhood Jobs Program should be prepared and submitted to the appropriate granting agency immediately. Additionally, procedures should be established to ensure that reimbursement claims are submitted in a timely mann The City should formalize its standards and procedures regarding system development and modification, as well as standardize those programming and analysis issues not currently covered. .S•..>",„ty?SF;:i?x°^-'.._�"�,;:M.ss`x'�`="`:3�;";...`_;�:"?`.e""_'_«.'....�.g"_ - "fir -._<�x"-",,Ar'.•e�.r-^'r-.,'^r-'Y',:'r.5x,.-�.-`.�,z.�.,:,,"-.,fyn R,°,x.,,•-.-"•^,�; x-;� s;:,"c°� •::^ -aaam d-._•-y?'�:":�'Y,rg:%`" ss..,.;�,,': >g,';"< r....x•,N,.�;. :'�,.. c, r.¢ .1,.:� ,x.. •ve - .i�:. ^; :�Fr�.`a�.-: :'.•S K�£":g.:s r„H 1-`•t �v s .. .,.,... .. •� ..,<..: /..,�.. �a., !:: ... w. e. .,. d. '''fit 'It<.. ..d+: _ Z :xZ•. .a°�. P 4F , AS I NEQ= .fcvi. F 3 G �e h_ Finance The Blue Ribbon Panel will address this issue and shall be incorporated into the training program currently under development Finance The Blue Ribbon Panel will address this issue and shall be incorporated into the training program currently under development. Finance The Blue Ribbon Panel will address this issue and shall be incorporated into the training program currently under development. Finance The Blue Ribbon Panel will address this issue and shall be incorporated into the training program currently under development. Finance The Blue Ribbon Panel will address this issue and shall be incorporated into the training program currently under development. Finance The Blue Ribbon Panel will address this issue and shall be incorporated into the training program currently under development. Finance The Blue Ribbon Panel will address this issue and shall be incorporated into the training program currently under development. Finance The Blue Ribbon Panel will address this issue and shall be incorporated into the training program currently under development. Finance The Blue Ribbon Panel will address this issue and shall be incorporated into the training program currently underdevelopment. Finance The Blue Ribbon Panel will address this issue and shall be incorporated into the training program currently under development. Finance City trasurer will review the debt covenants on a quarterly basis. Finance Current procedures require that signature plates be kept locked in the safe at all times. Supervisors have been counseled about compliance with the established procedures. As of 1-15-97, the check -signing machine was secured in an office. Finance An individual will be appointed, in the grant accounting section, to be responsible for preparing the reimbursement requests for all grants received by the NJP. CD/NET NJP was reimbursed $700,000 IT Attempts to standardize were not successful due to inadequate staffing. The purchase of a package addressing developments methodology should be considered. Recommendations from the financial auditors are welcomed. City of Miami - Office of Budget 15 of 50 7:53 AM12/17/97Masrer comments as of 12-16-97.xis ':CtI :o?�Aiami ' nHia es'y' EI[af18 iit8� Ev �pVe5' eme nd.A� iiCt fnitfati f Ott j' , Nurriorlibal . set w. m.m.. A et f comprehensive,. ication operating~and a I s stem PP Y _"• - % documentation standards should be developed and implemented by ~$% the IT Division. These standards should specify that documentations shall be written when new and changed systems are implemented. As the City continues the process of updating its software, we recommend that source documentation and system flowcharts be maintained. Management should continue to eliminate material due from / to other fund balances. Accounting Division -Should adopt formal closing procedures posting payrolls immediately after the pay period Accounting Division -Monthly and year end closing should take place on a speedier basis Accounting Division -High level accounting reports should be distributed to management personnel Accounting Division -A total solution for the City vs. A point solution for departments should be developed based on a determination of Citywide requirements (Kronos System) Budget Management Division -Grant Administration and grant reimbursement processing is not uniform throughout the City Budget Management Division-CIP contracts should have funding codes identified and approved by Budget prior to award Health Insurance Task Force -The plan administrator should have the responsibility for conducting a performance audit semi-annually on terms and conditions of ASO contracts Health Insurance Task Force -Management skills are needed to recover some unnecessary expenses involving subrogation and coordination of benefits Health Insurance Task Force -An audit, review and control function is needed for health care claims management Health insurance Task Force -A method is needed to recover unnecessary tax expenses such as those found in flexible spending accounts, pre-tax benefit plans and possibly in retiree health care Health Insurance Task Force -The self -insured plan must be run like an insurance company with proper current funding and adequate insurance coverage and reserves Health Insurance Task Force -Employee contributions need to be deposited into a trust account immediately or deposited with the carrier or risk bearing agency ® Cmi-OJ0dger fE• x--'i 9' aa; °fit_ yy ry b- +� t 1 r; 1S81Gt1E D _ .ir. . . L; :COMMENTS FR .'}i. ITm Technicalr Writers were eliminated in the 198o's. Recommendations from the auditors, as to how to update formal proceduresandcreate user manuals with current level of personnel, are welcomed. IT Technical Writers were eliminated in the 198o's. Recommendations from the auditors, as to how to update formal procedures and create user manuals with current level of personnel, are welcomed. Finance In the revised fiscal year 1997 the City made provisions to pay back all inlerfund balances. The City's five year operational plan and proposed fiscal year 1998 budget plan also made provisions to assure that similar circumstances do not occur. This has been accomplished. Monthly closings take place by the tenth of the month following and the annual closing occurred December 1st. Reports are being created to provide management information on a timely basis. Office of Budget The Finance department has hired a Grants Administrator. Office of Budget Done. Health Benefits - Nancy Fernandez This should be performed by our internal auditors Health Benefits - Nancy Fernandez Done. Health Benefits - Nancy Fernandez Periodic audits are to be performed by the City's internal audits department Health Benefits - Nancy Fernandez This is a negotiated item to be addressed in next year's labor contract's negotiations Health Benefits - Nancy Fernandez Health Benefits - Nancy Fernandez • Adequate funds have been provided during the prior and current fiscal years. Additionally, $1.1 million in reserves are allocated in the current budget and will be allocated in future budgets. Monies are deposited into the City's General Fund and invested according to established practices. 53 AlWnler as oj,6013 mmmmmmm M MM M MMIMM M m m m _42 Cal '0AFF ASSIr �.:e -'-..)L:'C0MMENT "T v- Health Insurance Task Force -Look into paying lower administrative Health Benefits - Nancy .F.,<.�me-<r:.ndw This is being performed by RX Prime pursuant to our contract with CIGNA. fees for larger supplies of medications Health Insurance Task Force -Look at utilizing the services of a Health Benefits - Nancy Fernandez RX Prime is our pharmacy benefits manager. Pharmacy Benefit Manager to control prescription costs Health Insurance Task Force -Need to look at coordinating medical Health Benefits - Nancy Fernandez Evaluation of RFP is complete - Recommendations to the City Manager are forthcoming for commission action. 2 payments with Workers Compensation where appropriate Risk Management Department Review -Perform cost/benefit analysis to Risk Management - Mario Soldevilla This has been done and it resulted in savings to the City of $350,000. determine if the deductible on the property policy provides the City 7 ultimate cost effectiveness Risk Management - Mario Soldevilla We have looked at this in the past but savings have not been there due to our experience. However conditions have now changed and Risk Management Department Review -Should consider a cost benefit explore this market again. analysis for purchasing excess liability insurance coverage for those losses that are not limited by a sovereign immunity doctrine Risk Management Department Review -Re -open the RFP process in Risk Management - Mario Soldevilla Should hire a consultant to prepare an RFP. However this should be done after the impact of a managed care arrangement has been accordance with Resolution 95-393 to outsource the risk management evaluated. i� function Risk Management Mario Soldevilla Should hire a consultant to prepare an RFP. However this should be done after the impact of a managed care arrangement has been Risk Management Department Review -Should hire an independent risk evaluated. management consultant to select the appropriate vendor under the RFP process if the, Insurance Committee is not reestablished Risk Management - Mario Soldevilla Study to be done comparing costs under the two methods.' Risk Management Department Review -Should consider changing the insurance broker's compensation to a fixed fee for services rendered Debt Restructuring -City should immediately establish segregated Debt Finance An escrow agreement was established with First Union National Bank on 3117197. Debt Service Fund is wire transfered to separate bond issue '2 Service Funds to be held by outside trustees and not to be included acco unt, w ithin the City's pooled cash ... -Concerned that at least $1.5 million in debt service Debt Restructuring Finance This Debt service has been properly provided as required by bond document has not been properly provided for since it is funded from the Internal Service Fund which currently operates at a deficit Debt Restructuring -The City has not appropriately funded the Debt Finance An escrow agreement was established with First Union National Bank on 3/17/97. Debt Service Fund is wire transfered to separate bond issue Service Funds in accordance with the legal documents account. A - Finance An escrow agreement was established with First Union National Bank on 3117197. Debt Service Fund is wire transfered to separate bond issue Debt Restructuring -The use of cash in the Debt Service Funds in the account. ­3 first half of this year without achieving a balanced budget, could result !MP,�,-, in the City's defaulting an its debt obligations later this year _Ti _-,3-9 w Debt Restructuring -Need to segregate the non general obligation debt Finance An escrow agreement was established with First Union National Bank on 3/17/97. Debt Service Fund is wire transfered to separate bond issue service fund outside of the pooled cash amount. zg Debt Restructuring -The Utility Service Tax funds, as collected on a Finance Utilities Service Tax is deposited monthly and distributed to appropriate funds month I y monthly basis, should be deposited on a pro rate basis to the soorooriate funds City ofMiami - Office of Budget 17 OfJO 7:53 AM12117197Master commients as of]2-16-97.xls ,t- —1 'r inidatives�� ,'Matiag�inent;and Prodijctivity'.Initiaftves'>-'=< �; := " Debt Restructuring -The ^debt <service component received in the < zi} advance payment from the Stale should be segregated in the debt <;( service fund outside of the pooled cash account i Debt Restructuring -Three transactions of the City's outstanding bond issues could be restructured or refinanced which could provide present value savings and be available to fund current year projects 1 Debt Restructuring -Identified several general obligation Issues which could be restructured at no cost to the City to reduce debt service over the next few years „•' : Debt Restructuring -City Manager should appoint someone, preferably Z;g '•, the new Finance Director, to establish a recurring reporting practice to «;;i,.a„. •: < such entities of the progress the City is making in adoption and ? implementation of its recovery plan fix.. FinanciaUBudgetary Analysis -Pension expense for 1996 currently reflected in the Trust and Agency Fund should more appropriately be r ',i reflected in the current fund where other employee expenses are ' reported Financial/Budgetary Analysis -Analysis of the proper inter -fund transfer / activity, critical in evaluating the magnitude of any structural surplus or deficiencies, is critical in determining the long-term financial health of :a may; • `;'•' the City and any of its funds u;+:r; ► :+' FinanciaUBudgetary Analysis -Recommend an analysis be made for ,;; ,each major revenue category Financial/Budgetary Analysis -Some process should be developed to minimize or eliminate false billings in the revenue collection programs FinanciaUBudgetary Analysis -City may want to consider the introduction of an amnesty, period followed by more vigilant enforcement and/or use of outside collection agency Financial/Budgetary Analysis -Discipline is called for in an environment of spending pooled cash which included high level approval plus plans/projections for subsequent repayment or correction FinanciaUBudgetary Analysis -Recommendations for future financial management initiatives should include the timely ongoing use of monthly reports showing the comparison of budget versus actual Establish and implement plan to improve the City's credit rating and entry into the bond markets. . Finance Finance Finance Finance Director Office of Budget Office of Budget Office of Budget Office of Budget Office of Budget Office of Budget Office of Budget An escrow agreement was established with First Union National Bank on 3117/97. Debt Service Fu account. Because of drop in the City's credit rating, the opportunity to refinance or restructure these bonds is not feasible at this time. Because of drop in the City's credit rating, the opportunity to refinance or restructure these bonds is not feasible at this time. This has been accomplished. This was done in the FY 98 Budget with the collapsing of funds. Analyzing and controlling inter -fund transfers have always been a primary function of both, the Office of Budget and the Finance Department. This is done. The Office of Budget analyzes 7 + years of revenue and uses the data to make projections. This is a function of the Finance Department. This is a function of the Finance Department. This is a function of the Finance Department. We agree and are taking steps to improve the timeliness of these reports. .�=�'T :..'r«:' w.. y�,n,;,• _.u-..>....^.L .>n .. Cxb...a...�•.x.^tb�•>.. s,.w^.. '�s .-.s. �.. .... s.... ,.. r.... ,.e «.w� :Wi'.it':`.>=,::a>:>�»..':.RA:w6:aa�`,...x?:'i:,_'��'. :As�i'.r.tl:.:..:s..�:i.^. .. <wc...k!G'nnu•.w: :. : ^wnf^dev�> Rex Lugg A comprehensive Debt Management Policy is complete; will be sent to City Commission for approval and adoption in Feb. 1998. ® C�mr O ger ® �- ® ® ® M ® ® ® '® M53 irsrerMa ojsols M�%�MmMim lua!! 0 S!R. Establish the goal of developing an uncommitted General Fund Managers Office See Five Year Plan. Balance consistent with an investment grade bond rating (e.g. five percent or more of the annual operating budget) over a five-year period. Adopt a written "Debt Management Policy" including the following Rex Lugg A comprehensive Debt Management Policy is complete; will be sent to City Commission for approval and adoption in Feb. 1998. critical elements: jjjj The City should not issue debt obligations or use debt proceeds to Rex Lugg A comprehensive Debt Management Policy is complete; will be sent to City Commission for approval and adoption in Feb. 1998. finance current operations. The City should utilize debt obligations only for capital improvement Rex Lugg A comprehensive Debt Management Policy is complete; will be sent to City Commission for approval and adoption in Feb. 1998. projects that cannot be funded from current revenue sources or when it is better to finance the project over its useful life. The City should issue debt obligations for refinancing existing debt only Rex Lugg A comprehensive Debt Management Policy is complete; will be sent to City Commission for approval and adoption in Feb. 1998. if financially advantageous or necessary to release existing bond covenants. Pension'Review Task Force -City may wish to investigate possibility of Office of Budget Only if cost effective to do so. issuing Pension Obligation Bonds to eliminate unfunded liability in the GESE Plan 234 The City should measure the impact of debt service requirements on Rex Lugg A comprehensive Debt Management Policy is complete; will be sent to City Commission for approval and adoption in Feb. 1998. " single year, five, ten and twenty year periods. Establish a Finance Committee of local business and community Rex Lugg A comprehensive Debt Management Policy is complete; will be sent to City Commission for approval and adoption in Feb. 1998. members to serve with the City Mgr.to review and make recomm. re t the issuance of debt obligations and the mgmnt. of outstanding debt and monitor adherence to debt policies and procedures. zf i­-, Determine all administrative implications of the Fire Assessment Fee Chief M. Kemp The Dept. of Fire -Rescue does not feel that this fee would cause any problems for the Administration. This fee would generate $900,010 ' Q as quickly as possible'in order to identify the impact of potential annually in revenues. problems and disruptions to cash flow. M" ^-'?�N,g The Finance Department should identify each existing and/or potential G. Carbonell Potential revenue source that Finance is aware of is documented. revenue source' and document all of the relevant information about it. Compare the above information with that of other municipalities to Office of Budget determine the most effective manner in which to maximize revenue and cash flow. Evaluate centralization versus decentralization and cost benefit Manager's Office analysis of making changes to existing systems (e.g. staffing, technology). Centralize similar billing and collection activities to the extent practical. Managers Office This is part of the benchmarking initiative. A comprehensive billing and collection plan for all City billings is under development. See above. City ofAfiami - Office qfBudget 19 0f 50 7.*53AAfl2l]71!27Mastercomments asofi2-16-97.xls ._»,..,..--»<-r.>a—.ar.,, „.q«,_y,,.r;., „-._—a•„^ a D.•<•v....f at l: 9 x ., r . Ri ..f : 4.r*%.: t.,,c=�� • z:.�t :"� " elta%.: tiv a a P uc�iv :initiatives <�8 lnroa ers'• n emenEand >rod <'N' 2 r C.. <3 a..z. r' ��f, <,f rv.. yu •3 "R .s. STAFF�>A5SI(3NED „ ' ; to „ < Y Pi K: ...._....e.--x....x...._..-_.._-.-...,,.>,.,",<w. ..., .._..x....w..�.s.,... ,..:' ....:....... ...........a.,.w.£._S..i ..a3...aa..W.w<.,,,:sh .:i..: a'.. .-."'=...e -....: �.i: .v;' ,...:Yv.:-x.,s.'...�....A..,a. -. . =,s..V..,.Y• .... ...; =.w .... w,s .a... .k..';...a..;..a •..,,es,. ,.. axx'!. _.�,+ Performance criteria should be established. The City Manager should G. Carbonell AIR system is in place and reports are produced. `Zt x receive a summary report of billing,.colleclions, receivables and measurements of performance no less than monthly. " City management should immediately review and address all G. Carbonell Finance Dept. is working with other depts. to centralize functions. 242a..' interdepartmental issues created from more than one department overseeing various aspects of billings and collections. = .The City should pursue more diligent collection efforts in Emergency Fire Dept. The City currently uses billing companies for EMS billing purposes. An RFP will be issued in early 199E to obtain billing and collection services. 243 . Medical Service Transport fee. . The Internal Audit group should perform surprise checks of potential Internal Audit Su rise cash counts and payroll payoffs will be a rt of the audit program for the City. 9 P P P P P PY pY P P 9 Y revenue sources as a warning to less honest employees that the City is serious about preventing misappropriation of funds. I!±rOCuf@ ttt . ,. n,.. «. ...... ........ S _.., o.,.,. ,>....xs. ,i J.Sf: x." _�_... ,,..z..._.. __._,._.-.^.,... •. ,,-.. ,... ,-...... u.,....... ... ". .... x,........._v , ri:.. Increase the formal bid advertising requirement limit of $4.500 in City Charter to $10,000 or $15,000. Streamline procedures for smaller purchases (a.g. authorizing use of " procurement cards, delegating purchase of smaller items to user ;;=t€„> �>a.�, ._- •;T departments, making greater use of cooperative purchasing agreements). Critical Success Factors -Too much time spent by Procurement on controlling low dollar, high volume items and not enough oversight in service related purchases Fleet Management Task Force -Improve the bids and contracts process to enable the acquisition of goods and services in a timely and cost efficient manner Ensure professionalism in purchasing personnel through appropriate experience and training. Improve use of technology in the procurement function. Fully train departmental personnel in effective use of all technology tools. Consider removing all language in City Charter and Code regarding -zz,„�,�- y,• , procurement, other than formal bid advertising requirement limit, in :..=;:_2��;�"si'+• �� favor of an administratively P authorized and implemented Procurement Policy Manual. ® Cimi - Oger Procurement - J. Carter This change in policy would require a charter amendment. Purchasing will submit to the Charter Review Commission, when convened to address Charter revisions for the City. Procurement - J. Carter Policy drafted, currently.in revision process, to delegate to departmental purchasing agents the authority to purchase commodities below a specific dollar amount. Training shall follow implementation. J. Carter Policy drafted, currently in revision process, to delegate authority to departmental purchasing agents to purchase below a specific dollar amount. Training shall precede implementation. Service -related purchases centralized where Code permits. A procedure on small dollar purchases via debit cards is being explored to speed this process. Procurement - M. Wiley Procurement - Increased usage of Dade County contracts to expedite service and supply procurements; One Procurement Specialist will be assigned to GSA location to facilitate the procurement process. GSA - Juan Pascual GSA - Hire a procurement specialist for G.S.A. Other efficiencies are dependent on procurement policies and City Charter limitations. Streamline G.S.A. accounting and procurement procedures. Procurement - J. Carter Professional staff has attended several NIGP and FAPPO workshops and seminars, including 1 of 2 classes required for CPPB certification. Additional funding sources are necessary to continue. APS/SCI Interface has been debugged to allow for more efficient use. Procurement - M. Wiley Purchasing staff constructed a web page that gives prospective and currently registered City of Miami vendors information on bids and doing business with the City. The next phase of the web page development will allow prospective bidders to download bid packages, vendor applications and certification applications. Procurement - M. Wiley Purchasing is preparing recommendations for proposed Charter amendments to be submitted when Charter Review Commission is convened to address Charter revisions. Charter amendments will lay the groundwork for procurement Code revisions. �53AMas1er�ar ojl�s M.M��MMM MMM MMMMMM MMM M -"s _7 -A$IGNED N Recommendations made by the Procurement Assessment Team Procurement - M. Wiley See Initiatives #253-268 below. appointed by the Oversight Board in their report dated February 24, 1997, should be considered for eventual implementation. Suspend or pre-empt the City Charter as it relates to puchasing and Procurement - M. Wiley Purchasing is preparing recommendations for proposed Charter amendments to be submitted when Charter Review Commission is convened 31 remove Procurement Division references from said clocumen (i.e., to address Charter revisions. Charter amendments will lay the groundwork for procurement Code revisions. Sections28 and 29A). Until such a time as new language can be adopted, the City should Procurement - M. Wiley Such a change would be inconsistent with current City Code provisions; this recommendation will be considered with the other propsed 0 peiale under selected portions of Chapter 287, Florida Statutes (F.S.), Charter/Code revisions. to be determined by legal counsel. Delegate authority to purchasing manager to approve all acquisitions up to Category Four under Section 287.017, F.S. Procurement - M. Wiley Such a change would be inconsistent with current City Code provisions; this recommendation will be considered with the other propsed 41 Charter/Code revisions. The City should adopt a new procurement code which emphasizes Procurement - M. Wiley Purchasing is preparing recommendations for proposed Charter amendments to be submitted when Charter Review Commission is convened current practices. to address Charter revisions. Charter amendments will lay the groundwork for procurement Code revisions. Suspend local preference laws which may limit competition and Procurement - M. Wiley Local preference does impede competition, however the City Commission has expressed its commitment to support local businesses. . ..... opportunities to reduce cost. Procurement - M. Wiley Such an adjustment is appropriate and would be included with other proposed revisions submitted to Charter Review Commission when it is Bid limit adjustment to recognized price index. convened. Eliminate City Clerk's involvement as it relates to bid openings this Procurement - M. Wiley The City Clerk's involvement allows objectivity and independence in the opening of bids. Additionally, current Purchasing staff is insufficient io''_`_ should be a function of purchasing. assume this responsibility. Update and revise procurement operations manual incorporating Procurement - J. Carter A revised procurement operations manual is in process though it cannot be finalized until after Charter amendments and Procurement Code W revisions to the City Code. revisions. The City Procurement - J. Carter Policy drafted currently in revision process to delegate to departmental purchasing agents the authority to purchase commodities below a should shift its focus from smaller dollar purchases to large specific dollar amount. Training shall precede implementation. dollar purchases for commodities and goods. Furthermore, the City should delegate small purchases to user departments while providing adequate safeguards which ensure sound fiscal con State Contracts, SNAPS Agreements, and other contracting methods offered by the State Florida M. Fresno Purchasing has increased usage of State contracts and other contracts offered by other jurisdictions by 43%. Purchasing will continue to take of and other public entities can and should advantage of such contractual opportunities whenever feasible and practical. be used to reduce administrative costs and reduce delays in receiving goods and services by user departments. Incr The increased use of automation has allowed Purchasing to increase substantially the use of term contracts and blanket purchase orders, allowing buyers to recognize common needs among departments and produce cost benefits for City. We recommend that the Chief Procurement Officer be trained in the Procurement - J. Carter The Chief Procurement Officer has participated in several training seminars and annual conferences offered by professional purchasing public purchasing profession with procurement activities as his/her organizations, as of 3/27/97 Chief Procurement Officer has primary responsibility for purchasing and minority business. primary responsibility. It is also recommended that this position report at a sufficiently high level in the organizati Purchasing authority is climinshed as Department status was eliminated; proposed reorganization under GSA would require Chief Procurement Officer to report to GSA director City ofMand -Office ofBirdget 11 of5O 7:53 AM12117197Master comments as of 12-16-97.xls -s. ``fnitlattves � `<•Al� me rf al f- ` 265 26.7� Provide needed training, which should be included in the City's budget, and certification should be encouraged for all professional staff and required in the staff selection process. Improve Procurement staff's understanding of customer needs with site staff resources from small dollar purchases to large dollar Eases and eliminate work that does not add value or is redundant. Obtain a professional needs assessment of the technology requirements of the City's procurement process (especially looking at integration of SCI and APS). Retain the services of APS to complete the implementation of all three procurement purchasing mod All professional staff must have adequate training on personal PC applications, including spreadsheets, word processing, Internet, etc., to improve their analysis and decision- making ability. City-wide departmental training on financial and procurement Develop and issue a comprehensive customer survey to determine satisfaction with the purchasing process and identify deficiencies so that remedies can be implemented. Also, increase technical skills by training purchasing staff and customers. Upon completion and distribution of a new Purchasing Manual, all City departments should be trained by.Procurement with follow-up training 69 ' •>'' being provided annually. The City should also consider providing new employees with procurement training (includin f; The City should establish stern sanctions for personnel who violate procurement policies. The City should inform major vendors of personnel who can act as buying agents on behalf of the City. All personnel should be trained on procurement policies. Procurement Management Division -In depth evaluation of multiple functions assigned to Procurement ® 0"i - O;ce o Bgvt Procurement - M. Wiley Procurement - J. Carter Procurement - M. Wiley Procurement - J. Carter Procurement - S..Gonzalez ,�f..,ji -"': y..:l.�+^r:;s-�,a^�.: �� � .: f; f'x^; rs•.x-y,�,nr'G',�a•^�' 3•,",.°"- „---;ypw,n;z.. a?3,., ....(' � !° . F9 ;. ,'COINIIAE=„1' rrT _ Z All professionals who have not yet acquired CPPB designation have succesfullyTcompleted the first required class for CPPB certification. Additional funds are necessary to obtain certification. Job specificatioons for Senior Buyer have been revised. They will require that new hires have CPPB certification or obtain the certificationwithin one year of hire. Several internal reassigmmnls jave been made to shift staff resources to the Bid/Contract section. Additional Senior buyer will be recruited. Succesful SCl/APS integration has been accompished. City staff has debugged the interface for more fluid action. Vendor has modified SCI software to better meet user needs. Thus professional assessment is no longer required. An APS expert was contracted with, through the State's Procurement Assessment Team to train purchasing professionals in the use of APS. Purchasing has effectively eliminated non -automated procurement requests. A memorandum issued by the City Manager requires that requisitions must be entered into the SCI Financial System to trigger formal solicitations Purchasing has benefited from several training sessions for personal computers offered by Info. Tech. We foresee additional partcipation with addilioanl class offerings. Department will be scheduled for quarterly site visits on a rorational basis. Senior procurement personnel will be meeting with user dept. to improve customer relations. Purchasing staff has solicited surveys utilized by other jurisdictions to assist in the design of such a survey for the City of Miami's purposes. In addition to SCI training performed upon request of user dept.s Purchasing has offered, with City Attorney's Offcier a Contracts Seminar, Emergency Disaster Procurement, etc. Additional Training will be offered as polices are developed. Office of Budget This is part of the benchmarking initiative. Procurement - J. Carter Annual training is planned to follow completion and distribution of the revised Purchasing manual which will reflect the Charter and Code revisions. M. Wiley The City Manager has issued a memorandum (10/20/97) to the City Attorney requesting assistance in drafting an ordinance for this purpose. City Manager issued memoranda (9/96,3197) to prohibit unauthorized expenditures. Chief Procurement Officer issued follow up memo (10/96) and a letter to City vendors to warn against unauthorized purchasing procedures. Upon registering with City, all vendors receive additional notice of prohibition against unauthorized expenditure. J. Carter Effective March 27, 1997, Purchasing and Minority Business are the sole responsibilities of the Chief Procurement Officer. �53 AMjyj7j�j+faster of 1's ® m m ® m iM M M m M M-mm mmmm s'Yrv• Procurement Management - Division -Practices D ces should be"evaluated toY w.27 xa n • ensure a competitive process occurs when procuring large dollar services Procurement rz Procurement Management Division -All contracting should flow through �•` the Procurement Division Procurement Management Division -To ensure purchasing procedures are not bypassed controls over the use ofdirect' purchases should be vigorously enforced Procurement Management Division -A formal training program needs to z? be adopted 0.. Operating Practices -Restructure procedures for bidding/selecting `�� `. , - contractors i „fry s}� _" IGh1ED"• iN. O -- INMENTS P: s i• s"M1'N is• d7 ' r✓r . Carter mPolicy and Procedures for acquisition of professional and personal services have been prepared and distributed to City departments s preceded implementation. J. Carter Contracts are centralized but for Code designated exemptions. One Senior Buyer position has been approved for Purchasing; this position will support expanded role of Purchasing. J. Carter City Manager issued memoranda (9/96, 3/97) to prohibit unauthorized expenditures; City Manager issued memorandum to City Attorney to request drafting of an ordinance. Chief Procurement Officer issued follow up memo (10/96) and a letter to City vendors to warn against unauthorized purchasing procedures. Upon registering with City, all vendors receive additional notice of prohibition against unauthorized expenditure. Chief Procurement Officer does not issue purchase orders for unauthorized expenditures. Procurement - J. Carter Such action may be overreaching as purchasing does not have relevance to each job within the City. Purchasing will require such lrain4o - deparlmental purchasing agents recommended by Department Directors and approved by Chief Procurement Officer, M. Wiley Purchasing professional staff has successfully completed one of the two classes necessary for CPPB certification. Additional funding sources necessary to complete CPPB certification and provide continuing education for maintaining certification. Procurement - J. Carter Purchasing policies and procedures are under review for modernization and improvement. F:s.....,'.:t�.> _�'.int-pridlt.:�xtemaETir3dlta rxfEt" ee-.. :v__..;ws.:vi ;�.; a•�.......„�.,.--,�.-;:-----ra°-;�c--�,.�,-.:,� �,,.„---r---ter•-----�>;--•--'-�-�-;;_��. > Establish Audit Committee of private citizens which meets regularly Internal Audit This recommendation will be accomplished by the City Commsision, throughout the year. Potential candidates should include experienced accountants, bankers, financial and insurance executives and persons of similar backgrounds. Critical Success Factors -Establish Audit Advisory Committee to review work of Internal Audit department �iw,t 27,9 4-wi Audit Advisory Committee -The Audit Committee should be expanded to 9 include a City Commission member as a non -voting member Audit Advisory Committee -The Director of Internal Audit should be an "28OI^ '-1, integral participant in Audit Committee meetings Audit Advisory Committee -Meetings should be conducted quarterly, at a minimum Require Audit Committee to meet with the external auditors at least twice during the year. Enact changes to the City Charter/Code to reflect the nature, purpose and composition of the Audit Committee. Internal Audit -The City code requires significant revision to bring about the recommendationaoutlined Internal Audit This recommendation will be accomplished by the City Commission. This committee is under consideration for establishment. Internal Audit This committee is under consideration for establishment. Internal Audit This committee is under consideration for establishment. Internal Audit This committee is under consideration for establishment. Internal Audit This committee is under consideration for establishment. Internal Audit. This committee is under consideration for establishment. Director of Internal Audit This committee is under consideration for establishment. City ojMlaml -Ofce oJBrrdger 23 oj50 7:53 AM11/17/97Masrer comments as of 12-16-97.xls ".,Sy';:n.-°i�-,> rn'q ....- �t'.c-----«s•• 'y. �y Hwy-Yq�i �"'>`d.M': v�'s�.,> .,y_,_ixx�.:.,. tyv .s.,•,�.rvl:>...-.v+.'9 ,^.-^z.-.-±wro•^"Y'^- .n'l'i; _, ,4 � .. "� °r1i,lRr�■f s,}'J:>..-'t, .. °�,...Y"%.t i': ae a ,, d' ,✓�� Pr' 'a ° i ''I, [a Initiatives.'Rilaria? \eitt`and otl Ctiv 8 ern tY _'; ` trre �'....,. IJu rivet . n2 1'AFF,A NEI� 9 s si 8 ert9',' s•�a� Audit Advisory Committee -The "City Code should more specifically NInternal Audit delineate Audit Committee composition in order to provide representation from varied business backgrounds Implement a formal policy for selection of external auditors to be Internal Audit executed by the Audit Committee. The Audit Committee should also oversee the evaluation of the performance of the external audit team on an annual basis. Implement a formal policy for the maximum length of external audit Internal Audit contracts. As part of the Audit Committee's duties, They should review the scope Internal Audit AProgress of the external auditor's approach while the audit planning is in and review the results of the audit upon completion. y� The Audit Committee should also monitor other services provided by 89 :i the external auditors to ensure that a proper level of independence is maintained. Reorganize the Internal Audit Department to report directly to the Audit Committee. Internal Audit -Audit function should have dual reporting to the City t j Manager and to the Audit Advisory Committee Internal Audit -The audit plan should be reviewed by the Audit Committee to ensure it is balanced Audit Advisory Committee -The roll of the Audit Committee should be expanded and clarified to ensure review of both external and internal audit results l The Chairman of the Audit Committee should make an annual report of $, its activities to the City Commission. Xy„ > r•-"' Internal Audit -A summary of audit results and responses should be :-,, ���''' � -' pared quarterly p q y and presented to the Audit Committee and the City re Commission Audit Advisory Committee -The Audit Committee should provide a quarterly report to the City Commission Audit Advisory Committee -The City Commission should be educated on their role in reviewing audit results and interacting with the Audit Committee Hire an experienced CPA with significant exposure to the public sector as Director of Internal Audit. Internal Audit -Should expeditiously hire a Director of Internal Audit with ,:?.. a CPA, CIA, or CISA The Director of Internal Audits should immediately complete an assessment of the strengths and weaknesses of the Department, services historically provided. CiN alMnmi - OAWWIgel <^r W+ >Y 0 This committee is under °consideration for establishment. This committee is under consideration for establishment. This committee is under consideration for establishment. This committee is under consideration for establishment. Internal Audit This committee is under consideration for establishment. Td'=x r'bz S: t Fz J S i�, v Internal Audit The Inlenal Audit Department should report directly to a City representative authorized to implement procedures rather than report to an autonomous committee. Director of Internal Audit The audit reporting function should be directed to the City Manger who has authority to implement audit recommendations. The audit committee should review the work products of Internal Audits for proficiency recommendations. Internal Audit This recommendation will be accomplished by a newly formed Audit Committee Internal Audit This committee is under consideration for establishment. Internal Audit This committee is under consideration for establishment. Director of Internal Audit Quarterly reports are prepared indicating the names of audits completed, with the related revenues and expenditures audited and genele . recovered.These reports have been sent to the City Manager. Internal Audit This committee is under consideration for establishment. Internal Audit This committee is under consideration for establishment. Internal Audit This recommendation will be accomplished by the Mayor and/or City Manager. Internal Audit This recommendation will be accomplished by the Mayor and /or City Manager. Director of Internal Audit This recommendation will be accomplished by a newly hired Director of Internal Audits. ® �53AMjjj(j"4asrerasojlrs M M i M ® _I M i MMM M M M® ® _ ® M A ,pu Qa�`,- Y{,, nlwrlGaOlr�Qr�{YIIY-rrVYY{ilrYl{r�rrilllaYYQu•'y:^`,�,'. PIU C8I Ir1elf s4= t" Sim f y �Sequ ante: :t., :•� �.` ;< ;:,, m�;k�.; f Determine the long-term"- r ` ole of the Internal Audit Department (e.g. primarily involved in compliance and internal control issues, assisting f'Q� ".'.{external auditors, conducting operational and performance audits, etc.) Internal Audit -Staff time spent on non -audit functions should be Q2i T s'" i reviewed, audit staff work should focus on auditing `p' i •t" `, A full scope, internal audit function is ultimately recommended. A <Q determination should be made as to how the function is to be achieved in-house and/or with contracted services. Internal Audit should include IT as an area for ongoing review. Review should include eriodic testingof both general controls (organization, physical and security) and applications controls (processing controls and testing procedures). y. - z,;° O ° •-.. Program change controls and logical access (data security) should also 5`'' be reviewed. t:- Standardized working papers and detailed IT auditing programs should be prepared. Internal Audit IT reports should be issued to the City Commission on �? IT audit findings. Test procedures and data should be designed so as to simulate all conditions which will occur under normal processing conditions, including y p g data that deliberately attempts to violate data validation and control routines. Users should be involved in the design of test procedures data. a •a Documentation of testing procedures should include: Specific Objectives of the test. i, Identification of types of transactions to be tested including transactions k'> which should test all aspects of the new program or program change. Inspect test results, including reported errors. The actual test results and the comparison to the predicted results. overall summary, including conclusions. Success Factors -Change Internal Audit's focus to controlling ;s risk, including systems :.ir �•a,. : w iA1- .-�;'.,su. .�.� k '7a;,^::.:., ,t�'�, �'S:.; '�;_;" •=gip!; i. Y 9: C= t �. S TAFF` e. A� SIGNEb " S OIVIMBN7N _ S: - Director of Internal Audit This recommendation will be accomplished by a newly hired Director of Internal Audits Director of Internal Audit All of staff time is audit related. Director of Internal Audit This recommendation will be accomplished by a newly hired Director of Internal Audits Internal Audit/IT At least one senior -level trained and experienced IT auditor and PA should be hired. A senior -level IT auditor and PA can instruct curve® staff in these specialized fields. Internal Audit/IT The currently Senior System Analyst in the Internal Audit Department will be trained by an IT auditor. Internal Audit/IT The currently Senior System Analyst in the Internal Audit Department will be trained by an IT auditor. Internal AudiUIT At least one senior -level trained and experienced IT auditor and PA should be hired. A senior -level IT auditor and PA can instruct current audit staff in these specialized fields. s IT When a major system is implemented, parallel testing is performed. This causes the systems to be tested with "real life" transactions. IT Users are involved amd results verged. IT See comments below: IT For minor modifications, some systems have extract that the programs allow creation of testing subsets. IT For minor modifications, some systems have extract programs that allow the creation of testing subsets. IT The SCI package is currently being tested with production data. IT The SCI package is currently being tested with production data. IT Due to personnel constraints, we are unable to fully document all testing procedures, however, efforts are currently being made to ensure that all major modifications and/or new systems are properly documented. Director of Internal Audit The function of Internal Audits should include revenue and lessee compliance auditing as this department has recovered significant revenues in the past. The resumes for the Directors position have been received and the new person will change the audit. City ojMiami - Office oJBudget 23 oj50 7.•53 AM1211 719 Waster comments as of 12-16-97.x1s ad rti F_tC8 Internal Audit -An audit plan should be developed in conjunction with the City Managerand d department heads and should incorporate a risk 919 based approach focusing on internal controls and business risks S SG Director of Internal Audit This rerommendatin will be performed by a newly appointed Internal Audit Director. Internal Audit -The audit plan should include a greater complement of Newly hired performance auditor Auditors profi6ient in performance auditing should be hired. performance audits Internal Audit -The audit plan should provide for a sufficient review of Newly hired Information Systems Auditor Auditors proficient in Information Systems auditing should be hired. systems security Internal Audit -Audit review should be provided to the YEAR 2000 Newly hired Information Systems Auditor Auditors proficient in Information Systems auditing should be hired. systems conversion Internal Audit -The City Manager as well as the Auditee should receive a copy of the audit reports Decide whether the present staff can provide the services envisioned on a long-term basis. Internal Audit -Audit staff dispersed in other departments should be identified and centralized within th6 department, as appropriate All Audit Staff This recommendation is currently implemented. Director of Internal Audit This recommendation will be accomplished by a newly hired Director of Internal Audits. This recommendation will be accomplished by the Mayor and/ or City Manager. w, 2"M The City should also develop a comprehensive cash flow forecast. Finance See this Five Year Plan. ,M­ Opporunities Task Force -Comprehensive operating and cash flow Finance See this Five Year Plan. be developed for a five projections should year period City should develop plan to return to fiscal strength, establishing targets Budget This was already done and is incorporated in the Five Year Plan. for appropriate fund balance reserves and funding of additional reserves, addressing employee compensated absences, self -ins., capital replace., contingencies, and debt repayment. P Also addressing qmployea.compensated absences, self-insurance, Finance See this Five Year Plan. capital replacement, contingencies, and debt repayment. I 'N Opportunities Task Force -Operating cash reserve should be sufficient Finance See this Five Year Plan. to cover 30 to 60 days of operation Z Opportunities Task Force -Prudent to maintain cash reserves of Finance Reserves will be established over the course of the Plan; however, the City will not be able to reserve $25 to $40 million over the five years. unfunded self-insurance liability of not less than 30% to 50% of outstanding claims The City should develop a detailed forecast of expected short-term Budget Budget Office research projects 74 retitements per year. The amounts budgeted in this Plan are adequate to pay off compensated absences. cash payments relating to compensated absences in light of the significant percentage of the Citys workforce currently eligible to retire or expected to be eligible by the year 2000. The City should continue to work to develop and.implement operating Office of Budget The City's FY 97 and FY 98 Budgets, along with the City's Five Year Plan have already addressed that issue. plans that ensure the City functions at a surplus each year. City ofMlaml - OfJ1 e offtdgef 7.53 AM ter q ryasqfI2-J6,27. Is winivatrves" �u ..Manar'�em®nta�nd�Productivi ��•'Iditiativcs°`=t�=.. <.' Opportunities Task Force -Projection's should address the future ;.;.33; , courses of action which will be required for the City to continue as an operating entity .. •y f 4` i •tin �•-. ;�, ` 3 Opportunities Task Force -Steps should be taken to return the solid waste enterprise fund to profitability s:'• ;'_': Opportunities Task Force -Raise user charges in Solid Waste to an 333 =; T : appropriate amount based on related costs and charges for similar fir y .-1 services provided by other South Florida municipalities Opportunities Task Force -Review level of Solid Waste services provided and reduce service if appropriate Revenue Options for Consideration -City could, through public hearing, increase the millage to 10 mills Revenue Options for Consideration -City could levy up to 20 % on each non-exclusive franchise granted for garbage collection within the City limits Revenue Options for Consideration -City could adopt by ordinance a telecommunication ordinance levying 7 % on intrastate long distance, cellular, page and telegraph service Revenue Options for Consideration -City could levy up to 10 % on water •�,z � � � `service within the City limits `g < Revenue Options for Consideration -City could adopt by ordinance a fire services fee to all property owners within the City limits ti:.. 3 :�,�.,;� "•e= Revenue Options for Consideration -A rate analysis should be '•.. performed on all Enterprise Fund operations and revised rate P P P ° � 'di ql, schedules should be adopted by ordinance to recover expense of ¢.,q operations Office of Budget The City's FY 97 and FY 98 Budgets, along with the City's Five Year Plan have already addressed that issue. Solid Waste transferred to General Fund FY'98. Solid Waste fee reduced to $33 per year. City Commission replaced with Fire Assessment Fee. Office of Budget All Revenue Options listed are policy issues that require City Commission action. Trash and recycling services will be provided five days per week. City Commission directed same level of service. Office of Budget All Revenue Options listed are policy issues that require City Commission action. Office of Budget . All Revenue Options listed are policy issues that require City Commission action. Office of Budget All Revenue Options listed are policy issues that require City Commission action. Office of Budget All Revenue Options listed are policy issues that require City Commission action. Office of Budget All Revenue Options listed are policy issues that require City Commission action. Office of Budget All Revenue Options listed are policy issues that require City Commission action. Office of Budget All Revenue Options listed are policy issues that require City Commission action. �;� a•�- �• •••., r = Revenue Options for Consideration -A rate analysis should be ' »>' performed on Internal Services Fund operations and revised charge back rates should be adopted to recover expenses of operation Revenue Options for Consideration -Suggest City review the annual Office of Budget All Revenue Options listed are policy issues that require City Commission action. i¢:,al ;:r'''" 'fit`°;tr;•; :, 3z revenues received on mobile homes licenses fees and if revenue is Flat .r»N�� £ i -- kS or declining establish an enforcement program to increase compliance ;T, �,i with the City limits Revenue Options for Consideration -Suggest an analysis be performed Office of Budget All Revenue Options listed are policy issues that require City Commission action. �;h•:. 43 on miscellaneous fees and charges to update for inflation or increased operating expenditures g:: „�t� Revenue Options for Consideration -Suggest City review the allocation Office of Budget All Revenue Options listed are policy issues that require City Commission action. of the Local Option Gas Tax and determine ability to change allocation .. .. ,.. ?methodology based on population N C] City ofMramt - Office of Budget 27 of 30 7:53 AM12117197Master comments as of /2-16-97.xls ive's"` .Managertl Numert cat _a r., - Sequ »,. s. WI - en . ... �. ...« .....«. ... ...., ... f ...... ... .... .......„ ..%%,�-.-,. .5<x u...- .,.. ..,xw..�.,. ,-. (. -..<_ ,...0 v.s ...: .,erl.......— ....-,r-e_w £m.aw.. ., r...w..e... Revenue Options for Consideration -Adopt ordinance levying road - Office of Budget All Revenue Options listed are policy issues that require City Commission action. assessment fee to property owners within City limits to maintain City roadways Plan should include the full costs of operating the City, including Budget This was already done and is incorporated in the Five Year Plan. 34 employee pensions, compensated absences, self insurance, risk :i underwriting and other activities which may require future payments. Mtlltl-Faltrit {:gat1.P rams r• .,....._ .�-, ... ,.... .,_ _ z.; .. .. _... .ate.: , k,a,' .. ..x. ..r. �._::.<<,... :'... •a� `.ate...%> `::ya.'.-:,��'s.;,:..._.<_. _>-,. .a1:a: Adopt a written enforcement policy with escalating collection efforts J. Hepburn Loan collection manual to be created with input of Finance & Law Depts., by 1 at quarter of FY'98. based upon the level of default and time to cure. An in-house or outside collection effort should be assigned to monitor and enforce this process. Evaluation of USHUb Funded Loan and Grant Programs -Take immediate steps to accelerate actions to improve the collection and servicing of outstanding and in -process loans in a diverse portfolio Evaluation of USHUD Funded Loan and Grant Programs -Take immediate and more aggressive steps to reprogram its current and unspent prior years allocations of CDBG funds to fund other eligible City activities Evaluation of USHUD Funded Loan and Grant Programs - Recommended that City provide and commit the necessary resources to pursue full and complete receipt of funding reimbursements Evaluation of USHUD Funded Loan and Grant Programs - Recommended that City continue to identify pending reimbursement opportunities and aggressively pursue the repayment of the funds due Evaluation of USHUD Funded Loan and Grant Programs -City should F` vigorously seek funding through the grant programs (see task force report) Establish a Loan Review Committee comprised of bank officers living u: or working in,the City of Miami to consider loan applications and bring expertise to the entire credit review process. Evaluation of USHUD Funded Loan and Grant Programs-Shoufd take i F> immediate steps to implement more stringent loan underwriting guidelines and procedures to reduce future loan losses relative to ongoing new lending activities Evaluation of USHUD Funded Loan and Grant Programs -City could immediately suspend all new lending and reprogram those loan funds and repayments or recoveries from outstanding loans to the greatest l extent possible ® Ciry nl �anri - OJ% ! f ge! F. Castaneda Loan collect in manual & procedures to be prepared & completed with input from Finance & Law Dept. delineate each other's role and responsibilities. J. Hepburn/J. Cerdan $4.6 million has been re -programmed in FY's'96--'97 to fund eligible activities uder the CDBG Program. More unspent funds will be re -allocated as they become available. Frank Castaneda, Mike Lavin, Ken Edwards Dept. exploring available & needed staffing required to facilitate full & complete capture of funding outlay reimbursement. Finance Dept. employed Grants Coordinator during 4th qtr. of'97. Responsible for facilitating reimbursement from US HUD. Jeff Hepburn Dan Fernandez Reimbursements from CDBG Program to City's General Fund have been substantially minimized. New HUD system allows direct payment to Ed Blanco sub -grantees. Frank Castaneda, Dipak Parekh On -going effort by the Department of Community Development and Budget to identify and seek funding under various state and federal programs. J HepburnLoan Review Committee currently in place with City staff only at this time. Will work on adding members from the banking industry by 1st Quarter of FY'98. F. Castaneda Loan underwriting guidelines & procedures to be revised by the Dept. to reduce future loan losses relative to on -going new lending activities. F. Castaneda $8 million in CDBG Program Multifamily Prgm. funds and program income were re -programmed for other CDBG eligible activities in September of 1997. ® ® ® ® ® ® Ind53AM/7/?/? astereiw asoJl1-16- 97.x1s ® ® ® M ® M M M -b'.. 4" y .,.to qn "�' "-_.,-,. e. ,.„_te....e<`e s"•�__,. ., ex.,. 0... a._ ", .., Evaluation of USHUD Funded Loan and Grant Programs -City "->j- Commission can reverse its previous approvals and cancel commitments for two Section 108 projects totaling $6,645,184 which have not been submitted to USHUD for processing and approval 4,2 ` ry, R'' `•': t Consider the sale of defaulted loans to authorized third parties in a• " conjunction with continued dialogue with entities such as FNMA and HUD. x ..Y :.Cn: .ah,. •Ae. >.r;_ `�'�,`; o.e..rfr;; .'i:. �;> :"fig'`; �,a:. .2.:c L< v� r, .tS.a VYa -a s >F TAF I NEb' --<'•, �C0141ME� ss _ s� y A Syi,�.• �5�, >F"r ,.:'r•'.>i:J;. .�tk.° .°I" ;�;ba,i %<„'eS;II i s4` e a- I' F. Caslaneda Department to reassess & evaluate previously approved commitments for two Section 108 projects totalling $6,645,184 in funding from the U.S. HUD. J Hepburn Department will explore the possibility of selling off the good loans to 3rd parties. Default loans the dept. will explore the possibility of involving collection agencies to collect payments. On -going process. Evaluation of USHUD Funded Loan and Grant Programs -Use of private F. Castaneda The use of private collection services to be also explained by the Depts. of CD & Finance to enhance the effectiveness of loan servicing. 3$ , collection services should be explored to enhance the effectiveness of ae,; : a `';'•; loan servicing 9 9 47 r..$ �:.,«a,..,,,;r:�..-.�..:«,.b:;,<,..;..,a...:................ _„. <,. •;'>a''s:..:.:;.:. Hire a highly qualified, experienced private sector firm as soon as ALDO STANCATO ITD'recognizes that a comprehensive strategic plan is imperative to maximizing the RO1 on City assets through the effective and efficient possible, to assist the City in doing a detailed technology needs implementation of City resources. Develop scope of work & RFP for project. 10, assessment and develop a technology strategic plan. Utilize available resources to determine lf qualified resources can be obtained to develop plan pro bono. Follow RFP process to select firm and award contract. Firm will assist in conducting a detailed needs assessment. Firm will assist City staff in the development of a strategic plan and formalized. timelines and milestones for implementation. ° h `; ; • ' Develop semi-annual process to review findings and update with new developments in technology. In order to keep abreast of the latest trends & developments in the technology sector, y,� •�; .;%r`;..-°i r:-:',' • senior IT staff should anually attend major technological shows; such as, Comdex and UNITE. 54M�s:s3ea Wept.: ag:> Information Technology Division (1T)-The IT Division should redefine its mission in light of the trends in technology development IT Information Technology recognizes that a comprehensive strategic plan is critical to defining the mission of the organization. In order to assist us in creating a viable and dynamic strategic plan, outside assistance is needed. This assistance would be u Develop scope of work and RFP for project. Utilize available resources to determine if qualified resources can be obtained to develop plan pro bono. ' Follow RFP process to select firm and award contract. Firm will assist in conducting a detailed needs assessment. Firm will assist City staff in the development of a strategic plan, formalized mission statement, and implementation timelines. This process will develop the expertise in-house to keep the plan updated and current. Process should be validate by outside firm every two years. In order to keep abreast of the latest trends and developments in the technology sector, senior IT staff should annually attend major technological shows; such as, Comdex and UNITE. City ofAfiami - Office ofQadget 29 of 50 7:53 AM12/17/97Masrer comments as of 12-16-97.xls f:, nY •, ntl4 n. a���r v1itW es�' iV�• ti� "etn¢nl a d F^ uCti"vi � 7nllfi�tiv` „l �lll F NU C8 " mart I ; _ S TAI ' f{: per,, �.�a.�•;:: A, r: ". . Saq '>��'Y'✓ Hire technology expert to head up a newly created Department of Information Technology. The individual must provide direction and vision, negotiate effectively with vendors, close credibility gap by results, be unbiased and 3� objective, and communicate effectively with various constituencies. ..t'. Negotiate interim extensions of software licensing agreements with current vendor to provide for interim system requirements until information technology needs assessment is completed. Immediately address those priority issues regarding inter -network communications and architecture decisions. This can be determined prior to the completion of the technology strategic plan. Several Information Technology Systems require immediate improvement in the area of internal controls. Some of these issues require high priority attention in order to ensure the continuity of the +^ j;E':- • City s operations in the case of unplanned interruptions Fleet Management Task Force -Implement a complete Management Information System with a Fleet Management module Establish internal, cross -departmental Steering Committee to report regularly to City Manager on policy/budget/management and resource allocation issues related to technology. Duties and responsibilites of the committee should be clearly defined in a formal charter and should include the review and approval for: Major changes in hardware or software. Research and development projects under study. City ojMiami - Office ojlrudge! Frank K. Rollason IT IT Info. Tech. - A. Stancato Juan Pascual q �,a w 7' .:a �i E.t •��Q/f11H��r 1 � ^ ;z, The City's new management organization includes IT as a division of the General Services Administration Department. However, IT still needs a highly technical individual to administer the IT organization. Recruitment process started with Human Resources. City Manager to review selected list of applicants from Human Resources, interview, and make appropriate selection for administrator. Wee agree with the proposed requirements. Negotiations are underway with the vendor. These needs will be the outputs of the needs assessment. E The software license for the All operating system, compilers and related system and database software expired on September 30, 1997. Renewal of the license for a five year basis would cost $1.5 million, or $60,000 on a monthly basis. Considering the limited lifespan of the Al7, neither of these options would be economically advantageous for the City. Tyhe best alternative for the City is to apply these funds to the purchase of a Clearpalh machine. Under the Clearpalh purchase agreement these software relicensing costs would be eliminated for the fife of the machine. The Human Resources Department has been requested to audit selected positions and to reassign responsibilities. Currently identifying a system for fleet. Research complete and recommend faster computer software system. RFP being prepared. Soflwarethardware and support needed. Frank K. Rollason Establishment of Steering Committee will ensure that strategic initiatives of the entire City are prioritized and implemented in a manner that will maximize the return on City resources. Steering Committee should be chaired by an Assistant City Manager or higher. Committee members should be chosen from the strategi Departments of the City. Hold, at a minimum, quarterly reviews of in -progress and requested projects. Committee will evaluate and prioritize each proposed proj Departments present initial proposal for requested projects. Committee will decide whether business evaluation of the proposal should be conducted. Business evaluations will be presented by ITD staff for each committee approved project; providing a detailed cost and benefits analysis of each project (only for projects utilizing over $30,000 In resouces - personnel, hardware and/or services.) SW -A. Macbeth Participating on Steering Committee regarding Solid Waste matters. IT Steering Committee The City has formed a steering committee which will be chaired by the ACM of operations. The committee will meet no more than monthly and no less than quarterly, depending on outstanding projects. IT Steering Committee The City has formed a steering committee which will be chaired by the ACM of operations. The committee will meet no more than monthly and no less than quarterly, depending on outstanding projects. IT Steering Committee The City has formed a steering committee which will be chaired by the ACM of operations. The committee will meet no.more than monthly and no less than quarterly, depending on outstanding projects. ® ® 30 o SO a ® ® ® 7-53 AAI / aster A IV of 1 �'16' s M W M M M M W M M M M M M M M M g2 f "al MF ENT The results of any cost benefit analysis. IT Steering Committee The City has formed a steering committee which will be chaired by the ACM of operations. -The committee will meet no more than monthly and no less than quarterly, depending on outstanding projects. We ,J72 Software application development or acquisitions. IT Steering Committee The City has formed a steering committee which will be chaired by the ACM of operations. The committee will meet no more than monthly and no less than quarterly, depending on outstanding projects. Project priorities. IT Steering Committee The City has formed a steering committee which will be chaired by the ACM of operations. The committee will meet no more than monthly and no less than quarterly, depending on outstanding projects. Resource allocation in terms of time, personnel and equipment. IT Steering Committee The City has formed a steering committee which will be chaired by the ACM of operations. The committee will meet no more than monthly and no less than quarterly, depending on outstanding projects. Controls in effect. IT Steering Committee The City has formed a steering committee which will be chaired by the ACM of operations. The committee will meet no more than monthly and no less than quarterly, depending on outstanding projects. Conversion plans. IT Steering Committee The City has formed a steering committee which will be chaired by the ACM of operations. The committee will meet no more than monthly and no less than quarterly, depending on outstanding projects. 3771" Emergency procedures, contingency and physical security plans. IT Steering Committee The City has formed a steering committee which will be chaired by the ACM of operations. The committee will meet no more than monthly and no less than quarterly, depending on outstanding projects. Insurance coverage. IT Steering Committee The City has formed a steering committee which will be chaired by the ACM of operations. The committee will meet no more than monthly and no less than quarterly, depending on outstanding projects. Budgets and plans pertaining to the IT function. IT Steering Committee The City has formed a steering committee which will be chaired by the ACM of operations. The committee will meet no more than monthly and no less than quarterly, depending on outstanding projects. Z IT User Group Committees should be established and be responsible ITO ITO will endeavor to reestablish these meetings on at least a quarterly basis. The success relies on the support and participationof the for: individual user departments. Communications between users and the IT Steering Committee, ITO ITO will endeavor to reestablish these meetings on at least a quarterly basis. The success relies on the support and participationof the management and regulatory agencies. individual user departments. Establishing user priorities. ITO ITO will endeavor to reestablish these meetings on at least a quarterly basis. The success relies on the support and participationof the individual user departments. Monthly service requests reporting by application. ITO ITO will endeavor to reestablish these meetings on at least a quarterly basis. The success relies on the support and participationof the 0 individual user departments. Coordination and apporval of request for IT services. ITO ITO will endeavor to reestablish these meetings on at least a quarterly basis. The success relies on the support and participationof the individual user departments. Authorization of data file removal from data centers. ITO ITO will endeavor to reestablish these meetings on at least a quarterly basis. The success relies on the support and participationof the individual user departments. Review and apporval of file retentions. ITO ITO will endeavor to reestablish these meetings on at least a quarterly basis. The success relies on the support and participationof the individual user departments. Coordination between users and IT. ITO ITO will endeavor to reestablish these meetings on at least a quarterly basis. The success relies on the support and participationof the individual user departments. Maintenance of commonality of system. ITO ITO will endeavor to reestablish these meetings on at least a quarterly basis. The success relies on the support and participationof the individual user departments. Cit), ofAft6nd - Office ofRudger 31 of50 7:53 AM1211719 Nfasicr comments as of 12-16-97.xls User group Committees must be held accountable for all program, changes and requests for IT services from their group. Critical Success Factors -Establish Information Systems Steering Committee Information Technology Division (IT) -A technology Steering Committee should be established chaired by an Assistant City Manager Consider having Information Technology report directly to the City Manager to account for the needs of all City operations and to more effectively resolve issues related to technology. Information Technology Division (IT) -Recommended that IT should report to the City Manager's Office After needs assessment is completed, develop comprehensive Information Technology System (potential estimated capital budget requirement is in the $30 - $40 million range over 3 -5 years). Cost savings in productivity and efficiency will result from a ""sY"2�,�.' ``�i':`, r:i`- :>'_';G-•sue...—�.x,;-•_i--+v,.-""ii ""_'✓Y,'�' s'�" ;K�,-,',rc'-,',',',",tg,, ., r--;-'-< �'�.b, ;�,�%'tp,�j:.':'s-..��t;,.;ir, i.w•;...,;Kce'. m tb•� sx' y a a: ITD will endeavor to reestablish these meetings on at least a quarterly basis. The success relies on the support and participationof the individual user departments. ITD will endeavor to reestablish these meetings on at least a quarterly basis. The success relies on the support and participationof the individual user departments. ITD will endeavor to reestablish these meetings on at least a quarterly basis. The success relies on the support and participationof the individual user departments. The Information Technology Steering Committee has been established, chaired by the ACM - Operations. Establishment of Steering Committee will ensure that strategic initiatives of the entire City are prioritized and implemented in a manner that will maximize the return on City resources. Steering Committee should be chaired by an Assistant City Manager or higher. Committee members should be chosen from the strategi Departments of the City. Hold, at a minimum, quarterly reviews of in -progress and requested projects. Committee will evaluate and prioritize each proposed project. Departments present initial proposal for requested projects. Committee will decide whether business evaluation of the proposal should be conducted. Business evaluations will be presented by Information Technology staff for each committee approved project; providing a detailed cost and benefits analysis of each project (only for projects utilizing over $30,000 in resources - personnel, hardware and/or While important, this department does not need to report directly to the City Manager. The City's new management organization includes IT as a division of the General Services Administration Department. Capital budgets for IT include hardware, software, and communications technology. Based on our preliminary review of our current technology such as the A-17 and our city-wide area network, an expenditure such as this is appropriate. Replacement of Unisys A-17 with Unisys Clear -Path is mandatory since the A-17 is approximately nine years old and Unisys will not gu that all the components are Year 2000 compliant. Implementation of high-speed wide area network that will allow all city departments to communicate efficiently and effectively. This wide network should provide redundancy to reduce outages and loss of data and productivity throughout the City. Completion of replacement of PC's, terminals, and B20's with PC network (excluding Police). Completion of replacement of PC's, terminals, and B29s with PC network (for Police Department). Ongoing review and upgrade of PC's throughout the City, both hardware and software, so that upgrades occur before systems become obsolete. Hardware and software necessary to facilitate Disaster Recovery Plan. (See Disaster Recovery plan above to cost estimates.) Citywide imaging. Initially hire a outside firm to conduct needs assessment. Implement small pilot project and expand on project as time and resources become available. Begin migration of software applications to client server achietecture. Timelines and scope of project to be provided as part of the Strategic Plan. The software license for the At 7 operating system, compilers and related system and database software expired on September 30, 1997. Renewal of the license for a five year basis would cost $1.5 million, or $60,000 on a monthly basis. Considering the limited Iffespan of the A17, neither of these options would be economically advantageous for the City. The best alternative for the City is to apply these funds to the purchase of a Clearpath machine. Under the Clearpath purchase agreement these software relicensing costs would be eliminated for the life of the machine. ® C/ ojami-Oceo Berdget ® ® i1ofS0 ® ® ® M53AM/2//7/97 asfercom®asoJll-1. 6-97x/s Initta Ives;' Malia•ement<aiid ProdUc�t • vi "=liitt8\ t 9 < <•fX. a Nu' the _ . �'' _ •+�*:6:. cam.: t` Opportunities Task Fdree-Steps should be taken immediately to ., +m• w• implement procedures, upgrade systems and provide adequate 47 `• ° professional staff to improve the timelines and integrity of the City's financial and management information City should develop a five year strategic IT plan that is based on the City's Five Year Plan. This plan should be a working document that a� < ,§{addresses key issues such as hardware, software, applications development, communications, emergency procedures and c Information Technology Division (IT) -Funding needs to identified and 399 3,= reserves need to be built to complete the network infrastructure for •';'?°,;i "' P01ice and Fire and replace PC's Approach potential teaming partners in both the public and private sectors to develop different information systems and cost -sharing approaches. A natural partner might be Metro -Dade County and local Universities. ,................^..rx c_••.._w,,;.m..>......<....._..:'b:,'.:7_:.....-..e......, e:.. i. �c Seek a private firm to simulate the Year 2000 and provide a test bed for all City Systems to insure that Year 2000 corrections being made will „ _ '; • indeed solve all related issues. The IT Division should review its staffing to assess whether it has the required experienced personnel resources to complete the project available without cutting other required system development and maintenance. Information Technology Division (IT) -A plan needs to be devised and funded to complete the task of making City systems Year 2000 compliant ... ...... v �TAFF� • AS$tGNED�• Office of Budget On going. Office of Budget Refer to the City's Strategic Planning Initiative. IT A strategic plan will be created but is contingent on the development of a citywide strategic plan and of an ITD steering committee. ITD will work toward the creation of both the plan and the establishment of the steering committee. Info. Tech - A. Slancato Capital budgets for IT include hardware, software, and communications technology. Based on our preliminary review of our current tech such as the A-17 and our city-wide area network, an expenditure of $30-40 million has been estimated by the Blue R Implementation of high-speed wide area network that will allow all city departments to communicate efficiently and effectively. This wide area network should provide redundancy to reduce outages and loss of data and productivity throughout the City. Completion of replacement of PC's, terminals, and B20's with PC network (excluding Police). Completion of replacement of PC's, terminals, and B20's with PC network (for Police Department). Ongoing review and upgrade of PC's throughout the City, both hardware and software, so that upgrades occur before systems become obsolete. Although not part of the network infrastructure, replacement of the Unisys Al with a Unisys Clearpath machine is mandatory since the At 7 is approximately nine years old and Unisys will not guarantee that all the components are Year 2000 compliant. Info. Tech - Ana Kokenge Meet with Directors of IT at Miami -Dade County, FIU and UM to develop feasibility and scope of approach. Review possible partnerships with other large Unisys sites in close proximity, such as, Broward County Courts. Conduct quarterly workshops with the established partnerships developed. Continue to seek new partnership. Establish revolving internship program with local major universities, such as FIU, UM, Barry, etc. Info. Tech - Jim Osteen Year 2060 conversion efforts have been in progress since 1992. Total conversion of all applications is scheduled for December 1998. It would be beneficial to have an outside firm validate the soundness of the Year 2000 modifications. Completion of the Issue RFP for private firm to simulate the Year 2000 project and make sure it is viable. Develop time table for evaluation and validation of converted systems. Create and award RFP for the evaluation of systems based on established conversion time table. Reviews of converted systems will be performed based on timelines outlined in the RFP. Final review of all systems will be provided by 2nd Quarter 1999. IT Current staff will assist in implementing the pilot program. However, an R.F.P. will be issued for a private firm to simulate and review the converted systems. Info. Tech - A. Slancato Year 2000 conversion efforts have been in progress since 1992. Total conversion of all applications is scheduled for December 1998. It would be beneficial to have an outside firm validate the soundness of the Year 2000 modifications. Completion of the City oJAftami - Office ojBudget 93 ojJo 7:53 AM11119197Master comments iu oi11-I&O..xis F x; iictivi `:Itlifit�tives': •, :.'' =, .h J? -..p..w € Give highest priority to developing and testing an adequate disaster 404; < 'e: recovery / business continuity and data security plan. A comprehensive business continuity plan should be developed, ! documented and periodically tested to ensure continuity in the City's °g: t business functions, as needed, after a loss if IT services in the event of a disaster. Plan focus should be as follows: Limit economic loss in case of an unplanned interruption. 411 ke to disruption Minimize servicelbusiness functions. p � y Maximize awareness of the City's fiduciary responsibility adopting a 4 :Yf "due rare" mentality. Analyze the citizen/business community awareness implications of extended service interruption. Determine exposure and design preventable measures. Determine recovery and restoration needs and facilitate that recovery and restoration. City should develop and implement adequate plan maintenance procedures which Involve representatives from each of the critical business areas. Otherwise, contingency plan will become outdated and, thus, of little use in the event of a disasaster. Reciprocal agreements are not a viable alternative for supporting critical IT operations during unplanned interruptions. Other alternatives should be explored such as hot sites, mobile operations facilities, internal backup and so forth. City should develop speck testing procedures for its Disaster Recovery Plan. Each test of the plan should be monitored by an external observer with an independent assessment made and reported back to Senior Management and the City Commission. . ® City o miamt - OffIc o Budger �''�,v' ;-"' S" ."'4v'.'1". f., - ,,.:F'J°e?S^nn°•-:�;s:"' �rWr 'R�:'.^': aka,=".:^`' v, "x:.. 's�;�:a>4.j+" �=.:i:`,`ii�,.iM ^xs"rT`",3 :RC;z+'S{p x.�:Y r::.i9'.1 ...'F: '4= :^Aris.` a �; vaYx• �i�h`+„r h v'�.'. ..ig�' .,'j • {v �.lsgo„ ra < S. ya, e, rAFF A SIGN D`` :GOMMEN'i'8 ,.s°' '8 y r... .«. _, a ., .._.. .. ,..c ...: ..0 .<.. .._., ."r .., .. -.._.: ,_....,. .st"�;, ._-±'i _;i.�...--.. � ,a,;:,•,..m w..:..:.d_;,.-,....: :. .� C.>.a.e>a >ax.. � Issue RFP for private firm to simulate the Year 2000 project and make sure it is viable. Develop time table for evaluation and validation of converted systems. Create and award RFP for the evaluation of systems based on established conversion time table. Reviews of converted systems will be performed based on timelines outlined in the RFP. Final review of all systems will be provided by 2nd Quarter 1999. Info. Tech - A. Stancalo With the purchase of the A-17 replacement, we are studying the cost and feasibility of placing the second processor of the new machine at the EOC (Fire College). Additional hardware and software will enable us to have complete data replication at the two Provide redundant data communication paths to all critical city facilities. If adequate funding cannot be obtained for the above -mentioned initiative, then alternatively a Citywide Steering committee will determine which applications are critical and assign acceptable service interruption levels for each system.Based on recommend ITD will develop timeline to implement the appropriate recommendation within 6 months. Plan will be tested, results verified and plan modified on an annual basis. (Costs cannot be determined until appropriate plan has been adopted.) Additional hardware and software necessary to facilitate Disaster Recovery Plan (this includes the cost of providing a second Clearpath machine at the remote site.) - see comments below regarding the A17 replacement. IT ITD is currently working with Unisys on the scope and cost of a new formalized disaster recovery plan. IT ITD is currently working with Unisys on the scope and cost of a new formalized disaster recovery plan. IT I ITD is currently working with Unisys on the scope and cost of anew formalized disaster recovery plan. IT ITD is currently working with Unisys on the scope and cost of a new formalized disaster recovery plan. IT ITD is currently working with Unisys on the scope and cost of a new formalized disaster recovery plan. IT ITD is currently working with Unisys on the scope and cost of a new formalized disaster recovery plan. IT ITD is currently working with Unisys on the scope and cost of a new formalized disaster recovery plan. 11 IT ITD is currently working with Unisys on the scope and cost of a new formalized disaster recovery plan which will include maintaining and updating the plan. IT The solution will be addressed in the Business Continuity and Disaster Recovery Plan. The solution will be addressed in the Business Continuity and Disaster Recovery Plan. now, "ift ler c1W of 12W ® M M M M M = = M = p„ e „tom h should develop.: + publicize R � The City C ty should and pu ze a data security policy, as well as j standards and procedures for data security administration. Password A15;: --;, ,'r administration procedures should be formalized. Management should develop and implement a formal vehicle to communicate any personnel changes to security. ' Information Technology Division (IT) -IT must govern security issues which should not be overridden by departments Information Technology Division (IT) -A comprehensive disaster s'a�g recovery plan should be developed addressing PC networks and the mainframe Information Technology Division (IT) -Backup procedures should be developed for the PC systems �?` �'� g 'ma's}-t �-"'�'' ,� } >' � tz ;; � v �' 3$�.�::�„�r..<✓ `-r�%� %�. •�,kw�:x �G�d•'%' ,�•, : �:-��.,;�.i ",3:7�yt'Y„T,=' >p:, ... �,° ^,&5; �•:k: ,ins, �;.T ,;s.. v•, t f `€ '�, d'� :is:....%.�.., .•++<'zy �.3 »i " - S 3 ¢� M• - i„ S MENT 0 S r, �•i•� s t _ � IT ITD will collaborate with Human Resources and labor Relations to draft a policy._ All City Security Administrators will receive a monthly printout showing all employee transfers, promotions, and terminations. This will be the basis for removing security from employees who may no longer be appropriate after such personnel actions. Info. Tech - A. Stancato IT recognizes the critical nature of a sound and effective security policy. The protection of the City's information assets is of vital importance to the City's day -today operations and continued growth. Establish written security policies and have approved by Steering Committee, Internal Auditors, and External Auditors. (Policies governing general computer usage, Internet, E-mail, and computer faxing have been written and are awaiting final implementati Implement and monitor the security policies. Quarterly review of policies and periodic audits of procedures to ensure compliance. Info. Tech - A. Stancato With the purchase of the A-17 replacement, we are studying the cost and feasibility of placing the second processor of the new machine at the EOC (Fire College). Additional hardware and software will enable us to have complete data replication at the two Provide redundant data communication paths to all critical city facilities. If adequate funding cannot be obtained for the above -mentioned initiative, then alternatively a Citywide Steering committee will determine which applications are critical and assign acceptable service interruption levels for each system. Based on recomme ITD will develop timeline to implement the appropriate recommendation within 6 months. Plan will be tested, results verified and plan modified on an annual basis. (Costs cannot be determined until appropriate plan has been. adopted.) Additional hardware and software necessary to facilitate Disaster Recovery Plan (this includes the cost of providing a second Clearpath machine at the remote site.) - see comments below regarding the Al replacement. Info. Tech -A. Stancato Info. Tech - A. Stancato Completed at Riverside utilizing the BBARS product. As new sites come on-line_ with the appropriate connections they will be added to the backup procedures. i'ecfinoi yainM `�• ,a�"i'i""".�`".. s� .�-�. _ . �,..�.,-�--,.�.,� ....;- :�- w--_ •.� -�.� � . � _et y' •Tt' .: _,< `..:: >. ,..;. �w�.:. > yu .,-:.:..: ,i, �, n...,.:.' '.H v. , .... .. ...a..-,.:.=,r:., " ..�:i' w..w. �<a .a..,..,,. ,s< . .cow i Emphasize training of all Department of Information Technology Staff. Managers Office Training of all of the City's staff, including Information Technology, is a priority for the City. a Info. Tech - A. Stancato Information Technology Division (IT) -Formal training program should be adopted for project management and structured methodologies T Develop and implement a plan for Information training for the rest of the Managers Office vz City employees. In these times of diminishing resources, we need to utilize the available resources in the most effective and efficient manner possible. The establishment of a formal training program will familiarize managers in the effective control of costs, time, and Establish guidelines on topics and participants. Review available training from local training firms and Universities. Training for all departments on the financial systems will be accomplished this fiscal year Ciry ofAfiamf - Office of Budget 3s of so 7:53 AM12117197Master comments as of /2-16-97.xis may._ 'x s. uses>.. a , F } %J l eves• .Man ent and Pi'odivat nth ati ,.N x y'•57 4 r^ COMN£N�7.SNutnericat STAFFASSICNgip ,t jx t18RG8 •.:d x• , human Resauraes atf& isY ea Bono is ` D.. < :'W ofce_aartt Lehdershl ": t r, �a r,' S In order to reposition the workforce strategically for the future, No staff available without unduly interrupting Chapter 2, Page 37 - Recommendation was to conduct a market rate survey or retain consultants to prepare a transition plan to adjust rate undertake a comprehensive job desc.and job class review, evaluating normal assignments, including but not disparities between Tier 1 and Tier 2 wages.' As part of a comprehensive classification review, ' class to det. whether they provide the right skill sets and whether they limited to conducting classification audits, are consistent with the Cily's objectives salary surveys and assisting with r;.;'a, = restructuring plans. s== 24' Critical Success Factors -'Consider deleting equivalent combination of , - training and experience' for professional credentials Accounting Division -Lack of technically qualified staff in some areas of Finance the division Internal Audit -Staff persons with CPA licenses should be required to Mike Rubin g, meet CPE requirements Delores McCray All Audit Staff Internal Audit -Audit staff positions should be filled with individuals possessing, finance, accounting, audit, EDP and business backgrounds Internal Audit -Job descriptions should be rewritten to reflect the coned Director of Internal Audit roles and responsibilities of the staff Fleet Management Task Force -Determine proper classifications for work performed and appropriate number of employees Health Insurance Task Force -The plan administrator should be very knowledgeable in matters involving applicable regulatory compliance Operating Practices -Establish the right of managers/directors to hire, promote and discharge employees based on qualification and job performance City should not hold a register.of qualified applicants for two years Juan Pascual Job descriptions have been reviewed and modified to provide for the best qualified person to be employed. .. 0 Job descriptions have been reviewed and modified to provide for the best qualified person to be employed. This recommendation is also required by the "Government' Auditing Standards" promulgated by the Comptroller General of the United States. All auditors possess a college degree in one of these fields. This recommendation will be accomplished by a newly hired Internal Audit Director in conjunction with the Department of Human Resources Ongoing study with Dept. Personnel. Some job specs already updated. Fleet Manager position added. Auto Mechanic Specification updated. Evaluation of position needs ongoing/staff levels. Several employees now working out of class. Sourcing study dependent. Health Benefits - Nancy Fernandez Done Manager's Office Will be a subject in negotiations with the unions. Subject to Civil Service Rule modification which sets the maximum time limit of registers; Approval of Civil Service Board and public hearing required. The employee appeals process under Civil Service Board should be R. Sue Weller, Labor Relations Officer Subject to negotiations reviewed. A common solution elsewhere appears to be having a hearing officer handle appeals. None It is recommemded that this inliative be corodinaled by the Executive Sec. of the C.S.Bd in conjunction with a task force comprised of City administrators -one of which should be from the Department of Personnel -and external personnel professionals. �- :�,.fF..".:,. H ,z�"tR Hors Review training and development skills that are needed to upgrade Risk Management -Mario Soldevilla This is an on -going need. -Funds must be allocated for seminars and CEU credits to maintain licenses. =. _ sti +•-i:>: ,z. existing employee's ability to meet the strategic needs of the City. Once review is completed, commit resources to provide skills ';dace,"•d w development opportunities. Human Resources - J. Harris Responses to Citywide training needs survey have been compiled for assessment. In order to implement and coordinate the training function,funding for training staff ($1041< annually) and for programs and materials (200K annually) is needed. ® City o hfiami • Office o Budger ® � � ® ® � 16 0 50 � ® ® ® 7:53 AM! /�Masrer c m�u ertls as of 12-16- 7.xls 77, M7, T" -77 "A" F C 0 M 1! _,J i. Accounting staff should be required to undergo minimum continued Finance The Blue Ribbon Panel, in conjunction with Florida International University, and the City's Finance and Human Resource Departments, are professional training each year. training should address technical preparing a training program tailored specifically to address the various functions of the Finance Department. accounting and reporting issues, changes, or updates in the City's operations, policies, procedures and job duties. During FY 1997, classes were conducted by FIU and SCI. Also, an SCI Project Management Assistant will be hired to conduct in-house • training, Attending IT auditing conferences, seminars, memberships in Internal Audit Training is and will be a priority. professional organizations dedicated to IT auditing should be encouraged on the part of the City's Internal Audit Staff. A formal training program should be developed for each IT employee, IT which will address methods and techniques required to bring their We will request assistance from the external auditors in developing a training plan. performance in line with the City's objectives. The first step should be the development of a formal skills and IT We will request assistance from the external auditors in developing a training plan. competencies inventory, preferably by means of objective skills assessmenttests. Al least one other senior Programmer Analyst be trained in IT should We will request assistance from the external auditors in developing a training plan. LINC application development, and one additional staff member in LINC Admin. to provide a backup capability. LINC environment has not taken advantage of the new tools as it should have. Internal Audit -The skill set of audit staff should be broadened and staff Governmental Auditing Standards require eighty (80) Continuing Professional Education hours be completed every two years. This department should receive appropriate level of training adheres to this requirement. Risk Management Department Review -Establish a formal professional Risk Management - Mario Soldevilla In progress. development plan for each of the Department Safety Officers including the use of internal and external resources V-, Operating Practices -Design and implement a comprehensive employee T.Griffin Coordination with HRD training program Review best practices in City, County and State government in regard Managers Office to leadership Priority of the City is to create and train cadre of middle managers who will be promotable to fill these positions. succession planning and develop its own proms of leadership development, recognizing that 51% of the current executive workforce will be eligible for retirement by 1999. L, Critical Success Factors -Conduct a comprehensive review of personnel Personnel practices along with Civil Service Rules are being reviewed for potential modification. practices Consider elimination of the two tier wage system. Market rates should Labor Relations This will be subject to negotiations with our unions. be established for all positions and used to set pay grades subject to periodic evaluation. Z Appointments to key City positions must not be made on the basis of Manager's Office We agree. favoritism or political sponsorship and loyalty. Operating Practices -Remove "politics" from the employee hiring and Manager's Office We agree. promotion process City leadership must foster an environment that respects and values Manager's Office We agree. the contributions of personnel at all levels. City of0aad - Office ofBudgel 37ofJ0 7:53 AA412117197Masler comments as qf12-16-97.x1s f> 3•° E i i. - .i. tiaElves... initiativea.. Mona emenE and -.Brad uctivi Ind tc Y 7"AFR. �C: Numerf I': . A•81GNE O pMENTS� r' S S ea M y`V _ Q T I i E In eeMasai detons , Review Unit Certification Issued by PERC as to each bargaining unit to R. Sue Weller, Labor Relations Officer and Involves lengthy hearing process before PERC. 449 ° y 1 determine which,positions were included in the unit. Linda Rice Chapman, AssL City Ally. Advise each union that as to those positions that are not part of the R. Sue Weller, Labor Relations Officer Requires review of mang/conf. positions from 1978 • certified bargaining unit it is not the authorized representative. =° 451,':, Modify the Civil Service Rules.to: See Initiatives #452454 Extend the list of positions which are unclassified to include managerial and confidential. Reestablish Managerial and Confidential Employees Remove the limitation of the five unclassified employees in one department. ?3 iv a .t r.:, . rwaUan.Cla msdnl�l vea�' .: � iNotksrs , aft' ' ibmit a proposal to the, Commission/Oversight Board of the City to ntract with a claims handling organization such as Third Party Iministrator, or "engage" licensed temporary claims representatives perform a project oriented "Claims Blitz". Risk Management Department Review -The City should request a proposal for third party administrative handling services Human Resources Requires change in Civil Service Rules and change in the Charter. 0 GSA -Juan Pascual GSA - Reestablish Managerial / Confidential Employees making superintendents of Property Maintenance, Communication, Graphics, Lt. Fleet, Heavy Equipment MC's. Also any assistant superintendent, Executive Assistant and Secretary IV positions. Human Resources Requires change in Civil Service Rules and change in the Charter. Human Resources Requires change in Civil Service Rules and change in the Charter. ;,i-y-wyw.x •x•�""T^"x. ^•^, "'----"-"«.• w.ry,t,,.;;..q tlp..t..; m:mr�r- �H'iT `�a`sH':.j eta^?n.?M!.�s;>i"�;i'n""r':-^--'".'y.;,°sy,^?•ea,,,.. .,,;y'x`:,. .><,..., ae.... r< <«..,- >, .._, .<e, e •. e a..> .'>4. «. „ryD,:.•.S:„..., .z.,-.<�.sse.�,_,...,.»_a,... � LaJ...,��.>.awx`z'�i::k$4:A:..�'..k.:'.». �. m,x...ax.<.,.h „<. ,._> ., .. .... w„_ .,e 'gas ,e a... , Risk Management - Mario Sbldevilla Hire temporary claims representatives. Issue: need space and equipment. Risk Management - Mario Soldevilla Should hire a consultant to prepare an RFP. However this should be done after the impact of a managed care arrangement has been evaluated. Blitz to be designed to close as many inactive claims as 9, settle or resolve as many pending claims as possible and ih diary dates for claims adjuster review, nt existing in-house legal resources on a short term basis by . Risk Management - Mario Soldevilla ,hing a relationship with outside law firm (s) that specializes in s compensation defense to handle all "claims blitz". Health Insurance Task Force -Implement a strong subrogation clause Health Benefits - Nancy Fernandez This initiative is a duplication and employ a law firm to protect those interests, paying their fees from moneys which are recovered Related litigation and settlement supervision agreements under the of the City Attorney. 9 Evaluate the need for and hire additional staff needed to perform Risk Management - Mario Soldevilla Hiring of temporary claims representatives will accomplish this phase and dictate what our staffing requirements will be. :i claims handling in accordance to best practices after the claims blitz has been completed. Train new staff. Crr r 01w, _ S3 AMl aster c of /2aj s -�AFFA• N IN MaSeq amen h�' �O U�l _n OM '�'Ulkw ca ----------- -- Create and adopt claims handling procedures that reflect best Risk Management - Mario Soldevilla Strogrily agree we are currently pursuing implementation. practices. Enforce strict compliance to these procedures. Health Insurance Task Force -Workers Compensation payments Health Benefits - Nancy Fernandez Done. should be integrated and coordinated with health care Health Insurance Task Force -Each health care carrier should produce Health Benefits - Nancy Fernandez CIGNA Healthcare produces a quarterly claims analysis which is reviewed by group benefits. Issue need to formalize finance dept's interaction. 6C a claims analysis and reviewed sami-annualiy, be Benefits and Finance staff Health Insurance Task Force -A claims and financial analysis should be Health Benefits - Nancy Fernandez Recommend that an internal audit revie be performed semi-annually. reviewed annually by Benefits, Finance, Human Resources/Labor Relations and the City attorney Health Benefits - Nancy Fernandez Reconciliation and accounting of prescriptions against the administrative fee is performed monthly by groups benefit. Health insurance Task Force -Should perform a quarterly reconciliation accounting and of prescriptions against the administrative fee Risk Management - Mario Soldevilla Risk Management Department Review -The City should utilize'best practices" claims management procedures for the handling of all claims Risk Management Department Review -Should establish a committee of Risk Management - Mario Soldevilla Re-establish self insurance and insurance trust committee as required to oversee the operations. individuals representing claims, legal and finance to meet monthly to discuss all claims reserved over various levels Risk Management Department Review-Chy Commission should Risk Management - Mario Soldevilla There are changes to the code which have been proposed and should be presented to the commission for approval. consider raising the dollar level of claims that need to come before the Commission for approval Z Review and if necessary change job description and background Risk Management - Mario Soldevilla Develop simultaneously with 'best practices" implementation. prerequisites for claims adjusters and claims supervisors handling worker's compensation claims to reflect the complexity of the work and skills. Elevate the reporting relationship of the functional leadership of the Risk Management -Mario Soldevilla X Safety Department. Risk Management Department Review -City should re-evaluate the Risk Management - Mario Soldevilla This is a duplication of another initiative. reporting hierarchy for the Safety Department Risk Management Department Reviiw-Fully implement LMP 1-95 (City Risk Management -Mario Soldevilla Done. Wide Safety Committee) Risk Management Department Review -Fill the Police Department Risk Management -Mario Soldevilla Done. Safety Coordinator position within the next 30 days M Zi • Risk Management Department Review -Identify the roles and Citit Risk Management - Mario Soldevilla This will require a commitment from om the City Manager as a policy statement. responsibilities of all management as relates to safet y y and hold them accountable . Risk Management Department Review -Complete an assessment of City Department's Risk Management - Mario Soldevilla The City is not governed by OSHA Admnistration, therefore we have our own program in progress. each safety and health program using the OSHA Program Evaluation Profile 10 City -fitfiaml - Office qfBudgel 39 ofJo 7:53 AA41211 719 7Uaster comments as of 12-16-9 7. its 7 a .jq Num*' Cal TAFFASS1 Appoint an evaluation committee to perform an interim review of the Risk Management - Mario Soldevilla effectiveness of vendor selected to implement the managed care arrangement for the City of Miami and the program. Risk Management - Mario Soldevilla Implemented calendar year deductibles into plan providing incentive for managed rare election at annual savings of $22,500. i Health Insurance Task Force -Reevaluate the executive plan which provides no incentive for managed care election by the executive Risk Management Department Review -By December 11, 1996 a Risk Management - Mario Soldevilla Evaluation of RFP is complete - Recommendations to the City Manager are forthcoming for commission action. managed -care arrangement (mandated by state law) for workers' compensation should be submitted to the Florida Agency for Health Care with an effective date of January 1, 1997 7 Group Benefits and the Human Resources I Labor Relations Health Benefits - Nancy Fernandez Issue: an analysis was Issue: an analysis was performed of the group benefits function, and was determined that it should remain in risk ............. Departments should all report to the same ACM. management. risk management is a division of G.S.A. which reports to the ACM for operations, Health Insurance Task Force -The Benefits Department should be part Health Benefits - Nancy Fernandez This intiative is a duplication. of the Human Resources Department Health Benefits -Nancy Fernandez Health Insurance Task Force -The Benefits Department should be part 10 This intiative is a duplication. I the Labor Relations Office Health Insurance Task Force -One person should be designated in Health Benefits -Nancy Fernandez Done writing as plan administrator .Q, Rl"';. The City should immediately employ an insurance Benefits consultant Health Benefits -Nancy Fernandez be development Benefits for The cost for these services would range from $25,000 to $50,000. an alternative is to include these services in the scope of services for the city's insurance broker R.F.P. since broker receives commission on coverages this will be at no cost. to on hand for of pricing and models insurance Benefits procurement. procured Health Benefits -Nancy Fernandez This Initiaitive is a duplication Health Insurance Task Force -An insurance broker should be available to the management negotiating team to provide actuarial analyses U Health Benefits - Nancy Fernandez health care contracts are currently tied to labor agreements typically spanning 3 years. Rates are negotiated annually with TPA. Health Insurance Task Force -Multiple year health care carrier contracts should be negotiated and re -negotiated not less than every two years Health Insurance Task Force -The Benefits Office should have the Health Benefits - Nancy Fernandez This initiative is a duplication services of a an insurance broker available for use upon demand Health Insurance Task Force -Authority to negotiate any type of benefit Health Benefits - Nancy Fernandez Done plan to contract with an insurance carrier should ZIA Health Insurance Task Force -Attorney and Chief Financial Officer before incurring obligation Health Insurance Task Force -Should explore the possibility of Health Benefits - Nancy Fernandez This is tied to the labor agreements negotiations contracting for some benefits utilizing the combined leveraging ability of multiple local communities C, Mi - oge, 0013 AMIJ044ster as of] I � 06 Nos Is Health Insurance_ -: Task Force -A strong subrogation clause should be Health Benefits - Nancy Fernandez " Done. k s'."ish.'d6:enforced within the.health care plan Health Insurance Task Force -Cost containment incentives for third Health Benefits -Nancy Fernandez This is tied to the labor agreement negotiations party administrator or health care contractor should be added to the contract Health Insurance Task Force -Wire transfer procedures should be Health Benefits - Nancy Fernandez This should be performed by our internal auditors. "'493, examined semi-annually and transfer accounts should be continuously audited for accuracy Health insurance Task Force -A survey of all benefits should be Health Benefits - Nancy Fernandez Done. conducted not less than every two years to determine the competitive 1 4 position of the total benefits package Health Insurance Task Force -Should periodically evaluate the Health Benefits - Nancy Fernandez This will be one of the services to be provided by the insurance broker 3. difference between self insurance and commercial insurance to determine if advantages lie in changes Health Insurance Task Force -May want to consider offering, on a Health Benefits - Nancy Fernandez Done. voluntary (employee pay all) basis, supplemental life and disability insurance Health Insurance Task Force-Reevafuate the proportional cost for Health Benefits - Nancy Fernandez Current litigation prevents implementation at this time. . . ...... z,_, health care borne by the City where retirees are concerned Health Insurance task Force -Should expand flexible benefits and avoid paying the employer portion of taxes on earnings Health Benefits -Nancy Fernandez To be implemented in future ASO contract Health Insurance Task Force -incorporate into future ASO contracts a stipulation that it is the responsibility of the third party administrator to constantly seek opportunity for cost efficiency through purchasing "T Summary plan descriptions should be updated and distributed timely. Health Benefits - Nancy Fernandez Summary plan descriptions have been updated and finalized. pending printing and distribution to all insureds. V Health Insurance Task Force -A Summary Plan Description of all Health Benefits -Nancy Fernandez This initiative is a duplication. benefits should be prepared and distributed to each plan member with all terms and conditions clearly spelled out Engage a private employee Benefits communications and enrollment Health Benefits - Nancy Fernandez The City utilized a firm for the'97 annual enrollment of general and sanitation employees at no cost to the City. firm to take over the responsibility of annual communications and enrollment of all core and voluntary Benefits. Health Insurance Task Force -The benefits needs a formal program Health Benefits -Nancy Fernandez Done. delivery system The City should detailed identifying receive a actuarial report the Health Benefits -Nancy Fernandez Cigna Healthcare prepares an actuarial report annually as part of the report filed with the staWs department of insurance. correct current claims loss reserve for the medical plan and then incorporate a plan for achieving that reserve within five years. Health Insurance Task Force -The benefits program needs coordination to arrest and control costs Health Benefits - Nancy Fernandez Done. City of Miami - Office of Badger 41 qf50 7:53 AM12117197Mmvier comments as of12-16.9'7.xjs r.� • a , r , `r >, T-tn (Heaves, v Ini an nd-Productt tati es., <M a em�n�"a 9_ R& c 3 '•:` E � el "N" rice i a =5'1'ARF i_ NE 0M E ;�'• .... .,:.;:- — • z ':,. ,yy i� �%. .;f {�l=';` ' s, a. ><. �._:;,,«,xa. ,>>Trc,.,, ,;..,,x„ ^ ••�.:> .-<4:'><r� , C. ......., ,�.. rc..•.l'-., 1 .. ut>.-� s ,e .,•rrv�:'.; :!�., �t.. .,r "f^, r 3;•at •.c,. x..,,o g_ 3t}", n.. �. 'fir•' w.,. .„._•,.s...«.u,.>.t««.=,_: _.... .�� .,w. ....a. _. <.>,•,.,a. _s.,.:.:Ax ,..,,.. dt The City should not negotiate any agreement wherein it both x_ ._ .« ,> _ _., Health Benefits - Nancy Fernandez This is tied to the labor agreement negotiations ..-„o�i;::�="^„T relinquishes control and guarantees performance at the same time, such as in the current F.O.P. medical plan agreement regarding the reserves -Must not be tied to "Prevailing Benefits" clause. }: r Retain the management right to subcontract or privatize any and at R. Sue Walter, Labor Relations Officer Subject to labor negotiations aspects of job functions without further bargaining over decision. ' Bargaining shall be only over impact of decision. Fleet Management Task Force-Outsource all or part of fleet services sQg through either the private sector or Metro Eliminate all "Prevailing Benefits" clauses. Eliminate five percent increase in salary, and hence all accrued benefits, on retirement. Eliminate Union control or veto of any City -funded programs. GSA - Juan Pascual Lt. Fleet already outsources transmissions and body shop operations. Wrecker services outsourcnd. RFP for outsourcing alternative for Stockroom, both heavy and light fleet operations. Large percentage of fueling outsourcnd thru Metro -Dade County gas cards Labor Relations - R. Sue Weller Subject to labor negotiations 0 R. Sue Weller, Labor Relations Officer Subject to labor negotiations R. Sue Weller, Labor Relations Officer Subject to labor negotiations Eliminate all City -subsidized payment of time used for Union business, R. Sue Weller, Labor Relations Officer Subject to labor negotiations including 'lime pool," release to work, negotiations, grievance �:.: w; r.'s.• ; ' investigations, etc. SW -A. Macbeth Solid Waste - Will include in City proposal for negotiations. i:r3• �a rc n' as �.s'i" Centralize all communications with the Unions through Labor Relations R. Sue Weller, Labor Relations Officer Subject to labor negotiations r:.�ia ,•,,,,, Officer. This includes -grievances, work peace issues, concerns, etc. Prohibit any department, including Fire Department, from entering into R. Sue Weller, Labor Relations Officer Subject to labor negotiations "side" agreements under the Collective Bargaining Agreements. Cost out the total financial package under the agreement to determine R. Sue Weller, Labor Relations Officer Subject to labor negotiations the actual 'Wages" paid. Fleet Management Task Force -Terminate the current Police take-home GSA - Juan Pascual This is bargaining unittrontract item. :"ySa r policy Labor Relations - R. Sue Weller Subject to labor negotiations Health Insurance Task Force -The chief benefits officer should Health Benefits - Nancy Fernandez The benefits administrator will participate during the next years' negotiations. participate in some form with Union negotiations where benefits are involved 11 Risk Management Department Review -The City should conduct an Risk Management - Mario Soldevilla Some labor concessions are in place. Other cost savings: Eliminate heart bill for police, use ' V" or "I" time for supplemental pay. Consecutive immediate review of all labor agreements to identify cost savings days since injury occurred. Retain management right to make decisions required to operate and R. Sue Weller, Labor Relations Officer. Subject to labor negotiations limit bargaining to impact only. Ci oami - Office o Bridge! MMJ5J AMjj(jWsler VW oj1s M APPENDIX D 5-Year Estimates: By Fund and Department ® Mom = m i m m m m m m CITY OF MIAMI 5-YEAR EXPENDITURE ESTIMATES BY FUND AND DEPARTMENT AS OF 1018197 Organization FY 1998 Revised Budget FY 1998 Year End Projection FY 1999 Estimated Budget FY 2000 Estimated Budget FY 2001 Estimated Budget FY 2002 Estimated Budget Fund 01 GENERAL FUND 16 MIAMI SPRINGS GOLF COURSE 674,375 402,141 423,105 443,291 447,841 450,495 20 OFFICE OF THE MAYOR 368,109 354,813 372,359 390,175 397,510 398,� 21 BOARD OF COMMISSIONERS 680.704 861,192 983,655 1,018,595 1,032,865 1,037,150 22 CITY CLERK 760,461 755,212 775,036 796,218 800,743 802,319 23 LAW 3,477,147 3.406,396 3,514,138 3,620,198 3,647,334 3,655,295 24 CIVIL SERVICE 314,534 325,319 336,281 347,899 353,171 355,871 25 OFFICE OF THE CITY MANAGER 1,384,069 1,351,483 1,397,519 1,449,096 1,462,890 1,470,774 26 FINANCE 4,020,132 4,237,945 4,388,988 4,528,219 4,585,845 4,622,300 27 HUMAN RESOURCES 1,805,306 1,675,450 1,736,021 1,799,658 1,819,195 1,824,958 28 FIRE -RESCUE 55,743,792 56,075,953 57,666,137 59,138,121 59,606,954 59,961,503 29 POLICE 108,640,517 108,265,351 113,813,494 117,517,555 117,103,981 116,242,366 31 PUBLIC WORKS 11,953,598 11,875,867 12,287,716 12,687,011 12,937,845 13,161,570 32 SOLID WASTE 23,676,138 24,108,733 23,490,064 23,988,690 24,364,271 24,775,193 35 CONFERENCES, CONVENTIONS AND P 4,915,457 4,864,071 5,009,022 5,150,069 5,244,575 5,339,� 40 OFFICE OF BUDGET AND MANAGEMENT 2,147,773 2,147,005 2,214,451 2,281,376 2,301,371 2,305,442 42 GENERAL SERVICES ADM. AND SOLI 0 810,348 1 1 1 -4,9.97 44 PENSION 0 89,621 0 0 0 0 46 INFORMATION TECHNOLOGY 5,206,254 5,089,329 5,264,269 5,429,628 .5,522,787 5,601,477 52 INTERNAL AUDITS 1,087,765 1,115,869 1,148,678 1,182, 929 1,191,083 1,193, 587 56 BUILDING AND ZONING 4,975,467 4,871,973 5,102,022 5,311,264 5,378,241 5,404,345 58 PARKS AND RECREATION 11,688,297 11,701,464 12,077,566 12,430,982 12,582,301 12,692,724 66 PLANNING AND DEVELOPMENT 3,812,131 3,604,902 3,738,921 3,888,867 3,956,380 3,991,256 Page 1 CITY OF MIAMI 5-YEAR EXPENDITURE ESTIMATES BY FUND AND DEPARTMENT AS of 1018/97 Organization FY 1998 Revised Budget FY 1998 Year End Projection FY 1999 Estimated Budget FY 2000 Estimated Budget FY 2001 Estimated Budget FY 2002 Estimated Budget 82 OFFICE OF HEARING BOARDS 543,499 517,923 535,587 553,458 562,539 569,036 84 OFFICE OF EQUAL OPP/DIV PGM 282,030 331,997 344,409 356,833 360,572 360, fo 86 OFFICE OF LABOR RELATIONS 567,122 549,024 571,581 600,390 608,673 609,2 87 COMMUNITY INFORMATION 279,487 276,263 289,935 301,736 303,415 305,694 88 PURCHASING 1,281,629 1,220,225 1,272,751 1,329,009 1,352,543 1,364,425 92 SPECIAL PROGRAMS AND ACCOUNTS 34,623,082 44,911,578 25,179,596 27,509,095 29,202,851 30,611,330 GENERAL FUND TOTAL 284,908,875 295,797,446 283,933,302 294,050,363 297,127,777 299,102,367 Fund 10 SPECIAL REVENUE FUND 25 OFFICE OF THE CITY MANAGER 4,740,006 3,653,778 3,780,269 3,918,627 3,969,086 3,991,784 26 FINANCE 33,712,785 35,591,720 36,653,515 37,785,957 38,995,361 40,288,527 28 FIRE -RESCUE 2,452,455 2,362,382 2,434,962 2,505,444 2,526,247 2,538,651 29 POLICE 1,317,085 1,317,085 1,334,682 1,352,807 1,371,478 1,387,331 31 PUBLIC WORKS 15,862,000 15,862,000 15,866,000 15,669,000 15,871,000 15,871,� 35 CONFERENCES, CONVENTIONS AND PUBLIC 4,498,613 4,490,852 4,571,666 4,646,910 4,724,412 4,724,412 56 PLANNING AND DEVELOPMENT 36,000 36,000 36,000 '36,000 36,000 36,000 58 PARKS AND RECREATION 670,489 670,489 678,928 687,445 692,593 695,039 SPECIAL REVENUE FUND TOTAL 63, 289, 432 63, 984, 306 65, 356,022 66, 802,190 68,186,177 69, 532, 744 Fund 20 DEBT SERVICE FUNDS 26 FINANCE 52,958,710 52,958,710 53,224,359 42,520,793 42,333,948 42,470,157 DEBT SERVICE FUNDS TOTAL 52, 958, 710 52, 958, 710 53, 224, 359 42, 520,793 42, 333, 948 42, 470,157 Page 3 APPENDIX E 5-YEAR ESTIMATES: REVENUES BY FUNDS CHARACTER AND MINOR OBJECT M M M M M M M M M M ® M M M City of Miami 5-Year Estimates Revenues by Fund, Character and Minor Object as of 10/8/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 01 GENERAL FUND 01 TAXES 001 TAXES REAL CURRENT 95,291,491. 95,291,491 96,760,874 99,480,380 102,462,265 105,533,530 002 TAXES PERSONAL CURRENT. 12,028,653 12.028,653 12.664.740 12.791,387 12,919,301 13,048,494 052 GAS FRANCHISE 791,190 659.062 693,957 704,253 727,614 752,05 229 FP & L FRANCHISE 12,500,000 12,082,832 12.138,695 12,194,503 12,250,289 12,306,070 283 TAXES REC REAL DEL 2,018,387 1,800,000 1,800,000 1,800,000 1,800,000 1,800.000 284 TAXES REC PERS DEL 892,885 700,000 700,009 700,000 700,000 700,000 306 ASSESSMENT LIEN REVENUE 1,171,766 0 0 0 0 0 477 CABLE TV FRANCHISE FEE 831.353 831,353 848,480 865,950 883,769 883,769 TOTAL TAXES 02 LICENSES AND PERMITS 025 LINE & GRADE SURVEY 053 BUSINESS-LICENSE- 054 BUSINES-LICENSE-PENALTY 056 OCCUPAT LICENSE -TRANSFER FEE 100 FIREWORKS PERMIT 101 ASSEMBLY PERMIT 107 SALE OF PERMITS LOT CLEARING 108 MICROFILM CHARGES-BLDG 124 BENCH PERMITS 286 CONTRACTORS OCCUPATIONAL LICEN 350 TRAFFIC PERMIT FEES Wednesday, October 29, 1997 10:50:35 AM 125,525,725,, 123,3930391 125,606,746 128,536,473 131,743.438 135,023,919 86,234 86,234 86,234 86,234 86,234 86,234 5,400.000 5,700,000 5,700.000 5,700,000 5,700,000 5.700.000 35.0.000 261,000 • 261.000 261,000 261,000 261,00de 360 100 100 100 100 100 1;708 1,708 1,708 1;708 1,708 1,708 6,200 6,200 6,200 6,200 6,200 6,200 4,670 4,670 4,670 4,670 4,670 4,670 32,120 '40,150 40,150 40,150 40,150 40,150 154,345 170,000 170,000 170,000 170.000 170,000 45,000 15,000 15,000 15,000 15,000 15,000 42,000 90,000 90,000 90,000 90,000 90,000 Page 1 of 15 City of Miami 5-Year Estimates as of 10/8/97 Revenues by Fund, Character and Minor Object FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 01 GENERAL FUND 427 CODE ENFORCEMENT PENALTY 250,000 450,000 450,000 450,000 450,00-0 450,000 456 SIGN PERMITS 265,500 64,000 64;000 64,000 64,000 64,000 457 LANDSCAPE PERMITS 45,000 97,000 97,000 97,000 97,000 97,000 461 ZONING CERTIF OF USE & OCC 1,089,376 1.089,376 1,089.376 1,089,376 1,089,376 1,089.376 462 ACCESORY USE CERTIF - RENEWAL 30,000 22,000 22,000 22,000 22,000 22,000 464 CLASS C SPECIAL PERMITS 25,007 25,007 25,007 25,007 25,007 25,007 465 MAJOR USE SPECIAL PERMITS 25,000 25,000 25,000 25,000 .25.000 25,000 499 TEMPORARY CERTIF OF OCCUPANCY 216,000 22,000 22,000 22,000 22,000 22,000 511 CLASS B 35,000 33,000 33,000 33,000 33,000 33,000 522 HEARING BOARD APPLICATION REVI 6,500 5,500 5,500 5,500 5,500 5.500 628 CONTRACTOR'S ANNUAL FEE 65,000 65,000 .65,000 65,000 65,000 65,000 642 TICKETING - ADMINISTRATIVE FEE 1,500 1,500 1,500 1,500 1,500 1,500 643 TICKETING - FINES - CEB 20,000 38,000 38,000 38,000 38,000 38,000 644 TICKETING - FINES - ARCV 250,000 250,000 250,000 250,000 250,000 250,000 651 PAY TELEPHONE PERMITS 11.5,869 115,869 119,345 122,925 126,613 126,61 674 ALCOHOLIC BEV. APP. FEES 3,000 3,000 3,000 3,000 3,000 3,000 TOTAL LICENSES AND PERMITS 03 INTERGOVERNMENTAL REVENUE 057 OCCUPATIONAL LICENSES -METRO 074 STATE OF FLA REVENUE SHARING 075 STATE OF FLA MOBILE HOME LICEN 076 STATE OF FLA CIGARRETTE TAX 8,564,329 8,681.314 8,684,790 8,668,370 8.692,058 8,692,058 493,433 493,433 498,367 503,351 508,385 508,385 3,624,742 3,624,742 3,704,742 3,784,742 3,864,742 3,946,431 30,000 30,600 30,000 30,000 30,000 30,000 366,243 366,243 355,199 344,155 333,111 322,000 Wednesday, October 29, 1997 10:50:37 AM Page 2 of 15 City of Miami 6-Year Estimates Revenues by Fund, Character and Minor Object as of 1018/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 01 GENERAL FUND 077 BUSINESS -LICENSE -LIQUOR 163,713 163,713., 161,496 159,279 157,062 155,000 251 TRAINNING REVENUE 20,000 20,060 20,000 20,000 20,000 20,Od0 274 US DEPT OF AGRICULTURE 48,000 48,000 48,000 48,000 48,000 48,000 378 METRO-DADE RESORT TAX 1,775.000 1,775,000 1,810,500 1,846,710 1.883,644 1,883,64� 439 HALF CENT SALES TAX 191-012,000 19,012;000 19,450,000 19,889,000 20,327.000 20,774,194 480 FIRE FIGHTERS SUPP COMPENSATIO 105,194 105,194 105,194 105.194 105,194 105,194 597 U.S.DEPARTMENT OF JUSTICE 11,063,235 11,367,157 13,874,035 6,590,439 2,601,612 0 647 KEY.BISCAYNE - CITY CONTRACT 402.000 402,000 402,000 402.000 402,000 402,000 TOTAL INTERGOVERNMENTAL REVENUE 04 CHARGES FOR SERVICES 015 AUTO POUND 024 PUBLIC WORKS MISCELLANEOUS 028 PLAT CHECKS 030 COVENANT FEES 031 EXCAVATION UTILITIES 033 SIDEWALK CUTS & REPAIR- PUB-WK 038 LIGHTS -LINES 041 MISCELLANEOUS FEES -LEIS. SERV 042 RENTAL- 044 POOLS 049 PARKS CEMETERY CHARGES 058 BOILER INSPECTION 37,103,560 37,407,482 40,459,533 33,722,870 30,280,750 28,194,848 70,000 120,000 120,000 120,000 120,000 120,000 8,905 8,905 8,905 8,905 8,905 8,905 33,246 33,246 33,578 33,914 34,253 34,253 7,197 4,500 4,500 4,500 4,500 4,500 204,174 273,227 273.227 273,227 273,227 273,227 23,901 23,901 23,901 23,901 23,901 23,901 1,077 1,077 1,077 1,077 1,077 1,077 2,550 2,550 2,550 2,550 2,550 2,550 235,053 350.000 350,000. 350,000 350,000 350,180 2,571 5,000 5,000 .5,000 5,000 5,000 2,600 2,600. 2,600. .. 2,600 2,600 2,600 125,000 150,000 150,000 150,000 150,000 150,000 Wednesday, October 29, 1997 10:50:38 AM Page 3 of 15 City of Miami 6-Year Estimates as of 1018/97 Revenues by Fund, Character and Minor Object FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 01 GENERAL FUND 059 ELEVATOR INSPECTION 190,000 300;000 300.000 300,000 300,000 300,000 060 ELECTRICAL INSPECTION 626,625 626,625 626,625 626,625 626,625 626,625 062 BUILDING INSPECTION 2,302,942 2,442,484 2,442,484 2,442,484 2,442,484 2,442,484 063 PLUMBING INSPECTION 440,000 450.000 450,000 450,000 450,000 450,000 086 EMERGENCY MEDICAL SERVICE 3,821,511 4,000,000 4,200,000 4,410,000 4,630,500 4,862,0210 090 PHOTOCOPY SERVICES 134,665 151,561 151.561 151;561 151,561 151,561 097 FIRE FLOW INSPECTION 16,473 17,092 17,092 17,092 17,092 17,092 098 INFLAMMABLE LIQUIOS INSPECTION 19,530 19,530 19,726 10,923 20,122 20,122 099. STANDPIPE PRESSURE TEST 3,252 2,200 2,200 2,200 2,200 2,200 103 SALE OF FIRE REPORTS 4,477 6,000 6,000 6,000 6,000 6,000 110 SALE OF ATLASES PLANNING BOARD 11000 1,000 11000 1,000 1,000 1,000 112 UNCLAIMED MONIES 160,000 160,000- 160,000 160,000 160,000 160,000 115 SERV CHGS -GENERAL GOVT 640.000 580.000 580.000 580,000 580,000 580,000 117 LOT CLEARING -CURRENT YEAR 110,912 110,912 110,912 110;912 110,912 110,912 145 RENTAL STADIUMS ONLY 730,000 730,000 730,000 730,000 730,000 730,00 146 EQUIPMENT RENTAL 76,000 76,000 75,000 75,000 75,000 75,00 0 149 ELEVATOR PERMITS 290,000 77,719 77,719 17,719 77,719 77,719 150 MECHANICAL PERMITS 15,000 10,000 10,000 10,000 10,000 10,000 154 RENTAL - AUDITORIUMS ONLY 609,000 590,000 590,000 590,000 590,000 590,000 155 LAND USE REVIEW 27,000 56,000 56,000 56,000 56,000 56,000 156 EVENT PARKING 177,000 177,000 177,000 177.000 177.000 177,000 157 MISC. PERSONNEL - STADIUMS ONL 10,000 10,000 10,000 10,000 10,000 10,000 168 KART RENTALS 170,000 0 0 0 0 0 Wednesday, October 29, 1997 10:50:39 AM Page 4 of 15 City of Miami 5-Year Estimates as of 1018197 Revenues by Fund, Character and Minor Object FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 01 GENERAL FUND 169 GREEN FEES 176,000 0 0 .0 0 0 171 ANNUAL MEMBERSHIPS 16,000 0 0 0 0 �0 173 SPECIAL GOLF PACKAGE 4,000 0 0 0 0 0 174 DRIVING RANGE 5,000 0 0 0 0 208 DAY CARE FEES 249.395 210,000 210,000 210,000 210,000 210,0000 216 DOCKAGE WATSON ISLAND 48,000 48,000 48,000 48,000 48,000 48,000 224 SPECIAL EVENT 50,000 85,000 85,000 85,000 85,000 85,000 225 ENGINEERING SERVICES 500,000 500,000 500,000 500.000 500,000 500.000 228 EXCESS COLLECTION FEES 2,500 6,000 6,000 6,000 6,000 6,000 250 POLICE ESCORT 38,032 42,627 42,627 42,627 42,627 42,627 269 LOT CLEARING AND DEMOLITION 16,642 19,396 19,390 19,390 19,390 19,390 319 SOLID WASTE FEES - PENALTIES 102,869 0 0 0 0 0 329 CITY CLERK -QUALIFYING FEES 1,262 1,262 1,276 1,287 1,300 1,300 330 SOLID WASTE FEE - RES. ACCTS 570,466 2,006,532 2,006,532 2,006,532 2,006,532 2,006,532 341 BURGLARY AND ROBBERY ALARM ORD 625,000 725,000 725,000 725,000 725,000 725,00� 351 ADMIN SURCHARGE -OFF DUTY 640,956 640,956 647,366 .653,839 660,377 660,377 353 COST ALLOCATION PLAN 1,018,947 1,018.947 1,018,947 1,018,947 1,018,947 1,018,947 358 TENNIS FEES 4,393 4,849 4,849 4,849 4,849 4.849 359 TOWING ADMIN. CHARGES REVENUE. 266.000 194,529 194,529 194,529 194,529 194,529 396 DOCKAGE LONG TERM 2,896,520 2,896,520 3,004,620 3,004.520 3.004.520 3,004,520 397 DOCKAGE TRANSIENT 754,532 754,532 854,532 854,632 854,532 854,532 398 DOCKAGE COMMERCIAL 427,712 427,712 427,712 427,712 427,712 427,712 419 DOCKAGE - USERS SURCHARGE 83,000 83,000 83,000 83,000 83,000 83,000 Wednesday, October 29, 1997 10:50:41 AM Page 5 of 15 City of Miami 8-Year Estimates as of 10/8/97 Revenues by Fund, Character and Minor Object FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 01 GENERALFUND 441 PARKING RENTAL 289,248 264,248 264,248 264,248 264,248 264,248 453 SALE OF MAPS & PUBLICATIONS 931 931 940 949 959 959 460 SPECIAL INSPECTIONS 23,855,384 23,826,384 27,296,077 25,847,740 25,875,772 25;875,772 463 MISC PERSONNEL - AUDITORIUMS 40,295 40,295 40,295 40,295 40,295 . 40,295 470 GAS INSPECTION PERMITS 38,500 35,000 35,000 35,000 35,000 35,000� 471 AIR CONDITIONING PERMITS 350,000 375,000 375,000 375,000 375,000 375,000 472 ENERGY CONSERVATION. INSP PERMI 100,000 300,000 300.000 300,000 300,000 300,000 476 ELEVATOR PERMIT KEY BOX FEE 700 2,600 2,600 2,600 2,600 2,600 495 TRASH LIEN REVENUE 196,303 300,000 300,000 300,000 300,000 300,000 507 LIEN SEARCH FEES 120,000 80,250 80,25p 60,250 80,250 80,250 515 COMPREHENSIVE PLAN AMENDMENT F. 2,500. 2,600. 2,500 2,500 2,500 2,500 517 PREMIUM FROM EX EMPLOYEES-COBR 40,000 34,169 34,169 34,169 34,169 34,169 520 HCB APPERANCE FEE 833 833 841 849 858 858 523 $0.50 TICKET SURCHARGE 1,500 1,500 1,500 1,500 1,500 1,500 524 $0.75 TICKET SURCHARGE 15,000 15,000 15,000 15,000 15,000 15,000 •525 $1.00. TICKET SURCHARGE 565,000 865,000 865,000 865,000 865,000 865,00010 526 SIDEWALK,CAFE PERMITS 70,463 70,463 70,463 70,463 70,463 70,463 527 WATERFRONT IMPROVEMENTS PERMIT 32,437 32,437 32,437 32,437 32,437 32,437 528 PUBLIC WORKS - SALE OF DOCUMEN 17,286 17.,286 17,286 17,286 17,286 17,286 529 HAULERS PERMIT FEE 2,625,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750.000 530 RADON GAS TRUST FUND COMMISSIO 500 500 500 500 500 500 536 ZONING VIOLATION LETTERS 5,000 5,000 5,000 5,000 5,000 5,000 538 FIRE - CERTIF. OF USE RENEWALS 1,340,034 1,242,720 1,242,720 1,242,720 1,242,720 1,242,720 Wednesday, October 29, 1997 10:50:42 AM Page 6 of 15 � ® i� � � ® s � ® iii�i ® � � ® iii� iiiiiiis � ■� �■ City of Miami 6-Year Estimates as of 10/8/97 Revenues by Fund, Character and Minor Object FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 01 GENERAL FUND 555 CODE ENFORCEMENT ADMIN. FEE 85,000 91,964 91,964 91,964 91,964 91,964 570 INTERIM PROPRIET FEES ORD 1060 223,923 585,089 585,089 585,089 585,089 585,089 571 ORD. 10596-ALARM SYSTEM INSPEC 22,914 27,337 27,337 27,337 27,337 27,337 572 ORD. 10596- REINSPECTION FEES 4,949 4,949 4,998 5,048 5,098 5,090 677 PLAN CHECKING FEE 204,209 219,572 219,572 219,572 219,572 219,572 578 RIGHT-OF-WAY USE PERMIT 69,431• 30,647 30,647 30,647 30,647 30,647 584 SPRINKLER SYSTEM INSPECTION 25,133 31,600 31,600 31,600 31,600 31,600 589 FIRE SAFETY PERMIT FEES 525,000 525.000 1,050,000 11050,000 1,050,000 1,050.000 598 ADMIN. FEE - FIRE (ORD. 10237) 4,959 4,959 5,008 5,058 5,109 5,109 599 ADMIN. FEE - SELF INS. (0.1023 1,356 1,356 1,369 1,383 1.397 1,397 658 PAWN SHOP YEARLY FEE 200,000 200,000 204,000 208.080 212,242 216,487 672 ZONING REVIEW FEES 65,000 200,000 200,000 200,000 200,000 200,000 676 FLOOD VARIANCE FEES WAIVER APP 1,000 2,000 2,000 2,000 2,000 2.000 TOTAL CHARGES FOR SERVICES _ 50,926,675 53,419,574 57.833,346 56,606,238 56,866,155 57,102,105 . S 05 FINES AND FORFEITS 084 METRO COURT -FINES & FORFEITURE 3,055,815 2,918.086 2,918,086 2,918,086 2,918,086 2,918,086 247 FORFEITED FUNDS 187,500 312,997 .312,997 312,997 312.997 312,997 609 .SCHOOL CROSSING GUARD 107,148 .147,193 147,193 147,193 147,193 147,193 637 NUISANCE ABATEMENT BOARD FINES 1,250 250 250 250 250 250 TOTAL FINES AND FORFEITS 3,351,713 3,378,526 3,378,526 3,378,526 3,378,526. 3,378,526 06 MISCELLANEOUS REVENUE Wednesday, October 29, 1997 10:50:43 AM Page 7 of 15 City of Miami 6-Year Estimates as of 10/8/97 Revenues by Fund, Character and Minor Object FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 01 GENERAL FUND 040 CONCESSIONS 1,467,400 1,455.400 1,455,400 1,455,400 1,455,400 1,455,400 048 REIMB LOST PROPERTY 8,956 8,955 8,955 8,955 8,955 8,955 070 RENTAL PROPERTIES' 2,628,062 2,609,062 2,929,062 2,929,062 3,421,562 3,421,562 083 PENSION -METRO WATER & SEWERS 105,831 105,831 105,831 105,831 105,831 105,83 094 INTEREST ON INVESTMENT 1,800,000 1,800,000 1,700,000 1,700,000 1,700,000 11700,000� 095 INTEREST ON LOT CLEARING LIENS 11,000 11,000 11,000 11,000 11,000 11,000 105 PUBLIC HEARING FEES -PLAN. BOAR 306,000 350,000 350,000 350,000 ,000 350,000 350,000 136 INTEREST ON ASSESSMENT LIENS 9,383 0 0 0 0 0 143 MISCELLANEOUS REVENUE 409,547 444,383 444,383 444,383 444,383 444,383 161 UTILITIES 42,263 42,263 42,263 42,263 42,263 42,263 170 PRO SHOP 40,000 0 0 0 0 0 211 WITNESS FEE 8,973 8,973 8,973 8,973 8,973 8,973 261 OTHER LAND SALES 5,805,000 5,805,000 0 0 0 0 327 OTHER SURPLUS SALE 1,000 1,000 1,000 2,001,000 2,001,000 2.001,000 360 CRIMINAL JUSTICE INSTITUTE 5,000 10,000. 10,000 10,000 10,000 10,001 9 379 INTEREST INCOME -OTHER 238,477 400,000 400,000 400,000 400.000 400,000 508 STOP LOSS RECOVERY 240,142 150,000 150,000 150;000 150,000 150,000 514 INTEREST ON SW DILENQUENT A/C 10,894 0 0 0 0 0 587 WORKERS RECOVERY 3,000 3,000 3,000 3,000 3,000 3,000 702 INVESTMENT ADMINISTRATION COST 30,900 • 30,900 31,827 32,781 33,765 33,765 841 ROUSE MIAMI INC CONTRIBUTION 1,500,000 1,600,000 1,545,000 1,691,350 1.639.090 •1,639,090 TOTAL MISCELLANEOUS REVENUE 14,671,827 14,735,767 9.196,694 . 11,243,998 11,785,222 11,785,222 Wednesday, October 29, 1997 10:50:44 AM Page 8 of 15 City of Miami 6-Year Estimates as of 10/8/97 Revenues by Fund, Character and Minor Object FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 01 GENERAL FUND 08 NON -REVENUES 212 CONTRIB. FROM EMPLOYEES -GRP 1 2,149,347 2,149,347 2,149.347 2,149,347 2,149,347 2,149.347 215 SALARY RECOVERY 164,331 180,664 180,664 180,664 180,664 180,664 221 PENSION -METRO COURTS 71,691 71,691 71,691 71,691 71,691 71,69 308 POLICE OVERTIME SALARY REFUND 400,000 500,000 500,000 500,000 500,000 500,000 503 CONTRIB FROM RETIREES -GROUP IN 2,856,699 3,103,837 3,103,837 3,103,837 3.103,837 3,103,837 705 CONTRJENVIR. STORMWATER SER. 6.100.000 6,100,000 6,100.000 6,100.000 6,100,000 6,100,000 990 OTHER NON -OPERATING 1.464,000 1,464,000 0 0 0 0 999 BUDGETED REVENUES 464.014 160,000 160,000 160,000 160.000 .160,000 TOTAL NON -REVENUES 13,670,082 13,729,539 12,265,539 12,265,539 12,265,539 12,265,539 09 INTERNAL SERVICE FUNDS 193 CONTRIBUTION FROM GN.FD. 10,080,707 13,158,562 0 3,104.916 4,400,000 3,700.000 309 CONTRIBUTION FROM UTIL. SERV.T 12,253,853 14,132,788 15.185,418 23,620,004 24,843,314 26,008,442 356 CONTRIBUTION FROM TRUST AND AG 1,808.024 1,808,024 0 0 00 436 CONTR FROM SPECIAL REVENUE FUN 6,789,764 6,789,764 .6,793,764 8,210,654 8,203,170 8,117,026 . 446 CONTRIB FROM DEBT SERVICE 294,000 294,000 0 0 0 0 596 CONTRIBUTION FOR LAW DEPT SER 100,000 100,000 100,000 100,000 100,000 100,000 640 CONTR FROM GUAR ENTITL D.S 4.808,622 4,808,622 4,807,223 4,807,223 4,807,223 4,807,223 TOTAL INTERNAL SERVICE FUNDS 36,134,970 41,091.760 26,886,405 39.842,797 42,353,707 42,732,691 GENERAL FUND TOTAL . 289,948,781 295,837,353 284,311,579 294,284,811 297,365,395 299.174,908 Wednesday, October 29, 1997 10:50:45 AM Page 9 of 15 City of Miami 5-Year Estimates Revenues by Fund, Character and Minor Object as of 10/8/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 10 SPECIAL REVENUE FUND 01 TAXES 051 TELEPHONE FRANCHISE 1,476,960 1,476,960 1,491,729 1,506.646 1,521,713 1,521,70 130 UTILITY SERV. TX. -ELECTRICITY 19,409,131 19,621,691 19,807,988 19.995,009 20,182,853 20,371,599 131 UTILITY SERV. TX.-TELEPH./TELE 4,735,173 5.619,226 5,662.694 5,706,255 5.749,931 5,793,742 132 UTILITY SERV. TX. -GAS 1,006,678 1,032,046 1,043,186 1,054,384 1,065,646 1,076,976� 133 UTILITY SERV. TX. -WATER 2,804,875 3,094,776 3;300,838 3,519,400 3,751,268 3,997,289 134 UTILITY SERV. TX. -FUEL OIL 27,288 47,838 48,851 49,880 50,926 51,988 473 LOCAL OPTION GAS TAX 6,662,000 6,862,000 6,866,000 6,869,000 6,871,000 6,871.000 625 PUBLIC SERVICE TAX ORD-10263 5,729,640 ' 6,176,143 6,789,958 7,461.029 8,194,737 8,996,933 TOTAL TAXES 03 INTERGOVERNMENTAL REVENUE 203 FLA. DEPT. HEALTH & REHABILTAT 349 OTHER PUBLIC AND PRIVATE CONTR 429 FI DEPT OF LAW ENFORCEMEENT 621 E911 SYSTEM FEE - RECURRING FE 622 E911 SYSTEM NON -RECURRING FEE TOTAL INTERGOVERNMENTAL REVENUE 04 CHARGES FOR SERVICES 017 OTHER SVCE CHGES AND FEES-SP F 042 RENTAL- 043 CLASS -FEES 42.051,745 43,930,680 45,011,244 46.161,603 47,388,074 48,681,240 268,315 268.315 ?74,513 280,724 283,496 283,496 15,000 15,000 / 15,000 15,000 15,000 15.000 103,000 103,000 106,090 109,272 112,551 112,551 974,085 974,085 988,592 1,003,535. 1,018,927. 1.034,780� 240,000 240,000 240,000 240,000 240,000 240,000 1,600,400 1,600,400 1,624,195 1,648,531 1,669,974 1,685,827 30,000 34,001 30,000 30,000 30,000 32,446 75,000 75,000 75,000 75,000 75,000 75,000 40,000 40,000. 40,000 40,000 40,000 40.000 Wednesday, October 29, 1997 10:60:46 AM Page 10 of 15 City of Miami 6-Year Estimates as of 1018/97 Revenues by Fund, Character and Minor Object FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 ` Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 10 SPECIAL REVENUE FUND 154 RENTAL - AUDITORIUMS ONLY 418,730 418,730 418,730 418,730 418,730 418,730 422 RENTAL MEETINGS/SEMINAR ROOMS 346,985 346,985 346.985 346.985 346,985 346,985 423 MISCELLANEOUS CONVENTION CENTE 354,573 354,573 354,573 354,573 354,573 354,573 441 PARKING RENTAL 2,007,687 2,007,687 2,067,918 2.129,955 2,193,854 2.193,850 523 $0.50 TICKET SURCHARGE 4,000 0 4,000 4,000 4,000 4,000 524 $0.75 TICKET SURCHARGE / 10,000 10,000 10,000 10,000 10,000 10,000 525 $1.00 TICKET SURCHARGE 70,652 70,652 70,652 70,652 70,652 70,652 534 ADMINISTRATION FEE 18,000 18,000 18,000 18,000 18,000 18,000 549 STORMWATER UTILITY FEE 9,000,000 9,000,000 9,000,000 9,000,000 9,000,000 9,000,000 629 IMPACT FEE ADMINISTRATION 18,000 18,000 18,000" 18,000 18,000 18,000 650 SUMMER CAMP FEES 58,174 58,174 60,415 62,721 65,097 65,098 TOTAL CHARGES FOR SERVICES 12.451,801 12,461,802 12.514,273 12,578,616 12,644.891 12.647,338 06 MISCELLANEOUS REVENUE 040 CONCESSIONS 10,000 10,000 10,000 10,000 10,000 10,0010 070 RENTAL PROPERTIES 300,000 300,000 300.000 300,000 300,000 300,000 094 INTEREST ON INVESTMENT 205,717 205,717 205,717 205,717 205.717 205.717 152 PR. YRS. REVENUE 160,000 160,000 160.000 160,000 160,000 160,000 443 RENTAL - AIR RIGHTS 366,852 366,852 366,852 366,852 366,852 366,852 451 RENTAL PROP-CONV CTR BASE RENT 427,417 427.417 440,239 453,446 467,049 467,049 TOTAL MISCELLANEOUS REVENUE 1,469.986 1,469,986 1.482,808 1,496,015 1,509,618 1,509.618 09 INTERNAL SERVICE FUNDS Wednesday, October 29, 1997 10:50:47 AM Page 11 of 15 City of Miami 6-Year Estimates as of 10/8/97 Revenues by Fund, Character and Minor Object FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 10 SPECIAL REVENUE FUND 192 CONTRIBUTION FROM SPA 2,590,006 2.590,006 2.777,411 2,986,094 3,066.160 3.099,277 193 CONTRIBUTION FROM GN.FD. 975,495 975,495 943,233 998,798 1,004,534 1,016,938 901 ACCTS REC COLLECTIONS 2,150,000 1,118,769 1.002,858 932,533 902,926 892,507 TOTAL INTERNAL SERVICE FUNDS 5.715,501 4,684,270 4,723,502 4,917,425 4,973,620 5.008,7220 SPECIAL REVENUE FUND TOTAL 63,289,433 64,137,138 65.356,022 66,802.190 68,186,177 69,532,745 0 Wednesday, October 29, 1997 10:50:48 AM Page 12 of 15 s s as a� a a ® � ® a as ■a ■a a ajai a� as � m -� � m m = M M !.11111111111 m m m m m m m City of Miami 6-Year Estimates as of 10/8/97 Revenues by Fund, Character and Minor Object FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 20 DEBT SERVICE FUNDS 01 TAXES 001 TAXES REAL CURRENT 17,693,971 17,693,971 18,096,732 16,212.935 16,073,698 15,548,198 002 TAXES PERSONAL CURRENT 2,440,548 2.440,548 2,496,101 2,236,267 2,217,062 2.145,402 051 TELEPHONE FRANCHISE 705,168 705,168 704,440 707,547 709.182 709.343 283 TAXES REC REAL DEL 203,379 203,379 208,008 186,355 184,755 184,75•0 TOTAL TAXES 21,043,066 21,043,066 21,505,281 19,343,104 19,184,697 18.587,698 03 INTERGOVERNMENTAL REVENUE 074 STATE OF FLA REVENUE SHARING TOTAL INTERGOVERNMENTAL REVENUE 09 INTERNAL SERVICE FUNDS 309 CONTRIBUTION FROM UTIL. SERV.T 356 CONTRIBUTION FROM TRUST AND AG 436 CONTR FROM SPECIAL REVENUE FUN 447 CONTRIB FROM DEBT SERV M U ST 903 DEPOSITS TOTAL INTERNAL SERVICE FUNDS 5.421,687 6,421,687 5,421,687 5,421,687 5,420,896 6,421,643 5,419.976 5.419,582 5,420,896 5.421,643 5,419,976 5,419,582 12,10.5,072 12,105,072 12,117.640 4,823,966 4,809,133 4,850,999 988,544 966,544 797,744 995,093 982,228 977,647 1,451,481 1,451,481- 1,437,341 0 0 (� 9,353,660 9,353,860 9,350,457 9,341,987 9,342,914 9,429,086 2,595,000 2,595.000 2,595,000 2,595,000 2.595,000 3,205,145 26,493.957 26,493,957 26.298,182 17,756,046 17,729,275 16,462,877 DEBT SERVICE FUNDS TOTAL 52,958,710 52,958,710 53,224,359 42,520,793 42,333,948 42.470,157 Wednesday, October 29, 1997 10:50:49 AM Page 13 of 15 City of Miami 6-Year Estimates as of 10/8/97 Revenues by Fund, Character and Minor Object FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 60 TRUST & AGENCY FUNDS 01 TAXES 001 TAXES REAL CURRENT 1.323,060 957,303 957,303 1,047,303 1,137,303 1,227,36 TOTAL TAXES .1,323.060 957,303 957,303 1.047,303 1,137,303 1.227.303 03 INTERGOVERNMENTAL REVENUE 310 CONTR FROM OTHER GOVTS-COUNTY 193,671 300,000 300,000 300,000 300,000 300,000 TOTAL INTERGOVERNMENTAL REVENUE 193,671 300,000 300,000 300,000 300.000 300,000 O6 MISCELLANEOUS REVENUE 143 MISCELLANEOUS REVENUE 592,994 I 450,000 450,000 ' 450,000 450.000 450,000 TOTAL MISCELLANEOUS REVENUE . 592,994 450,000 450,000 450,000 450,000 450,000 09 INTERNAL SERVICE FUNDS 193 CONTRIBUTION FROM GN.FD. 319,414 186,000 185,000 185,000 185,000 185,000 TOTAL INTERNAL SERVICE FUNDS 319,414 185,000 186,000 185.000 185,000 185,OOO9 TRUST & AGENCY FUNDS TOTAL 2,429,139 1,892,303 1,892.303 1,982,303 2,072,303 2.162,303 n Wednesday, October 29, 1997 10:60:50 AM Page 14 of 15 City of Miami 6-Year Estimates as of 10/8/97 Revenues by Fund, Character and Minor Object FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 ` Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget GRAND TOTAL 408,626,062 414,825.503 404,784,263 405,590,097 409,957,823 413,340,113 r1 Wednesday, October 29, 1907 10:50:50 AM Page 15 of 15 APPENDIX F 5-Year Estimates: Revenues by Fund and Minor Object ® ® ® i m ® ® ® 11111111111 M i• City of Miami 6-Year Expenditure Estimates by Fund and Minor Object as of 10/8197 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 01 GENERAL FUND 100 SALARIES & WAGES -FIXED 001 SALARIES - CLASS. PERM. FT 113,931,596 . 113,719,742 121,399,619 127,206,221 127,254,654 126,568,217 002 FULL DISABILITY SALARIES 25,767. 0 0 0 0 003 2/3 DISABILITY SALARIES 28,132 0 0 0 0 0 006 EARNED TIME PAYOFF 913,585 913,585 913.585 913,585 913,585 913,585 007 ADVANCE EARNED INCOME CREDIT 417 4,230 4,230 4,247 — 4,216 4,216 008 NET NRO'S 54,819 51,932 54,600 56,882 57,362 58,188 009 AIR COORD. 450 450 450 452 448 448 010 SALARIES - UNCLASSIFIED 14,109,502 13,758,730 14,367,506 15,069.594 15,256,129 15,256,129 011 SALARIES - COMMISSION / BOARDS 76,974 96,360 96,360 96,360 96,360 96,360 012 SALARIES - PERM. PART TIME 3,655,559 3,661.621 3,664,607 3,676,647 3.660,887 3.660,80 013 SALARIES - TEMPORARY 1,916,489 1,803,654 1,803,654 1,803,737 1.803.570 1,803,570 025 PREVENTION PAY 2,972,304 3,200,371 3,304,422 3,318,811 3,195,697 3,088.014 035 MEDICAL HOLD 72,945 0. 0 0 0 0 050 SALARIES - OVERTIME 1 REGULAR 6.023,842 -6,022,142 6,022,142 6,022,142 6,022,142 6,022,142 051 OVERTIME EVENTS 500,000 500,000 500,000 500.000 500,000 500,000 Wednesday, October 29, 1997 10:49:10 AM Page 1 of 26 City of Miami 6-Year Expenditure Estimates by Fund and Minor Object as of 10l8l97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 053 HOLIDAY PAY 672,454 671,804 671,804 671,804 671,804 671.804 055 SALARIES - SHIFT DIFFERENTIAL 364,701 364,701 '364,701 364,701 364,701 364,701 060 SALARIES - LAW ENFORCEMENT INC 625,000 626,000 625,000 625,000 625,000 625,000 - 064 - - - -- - -- ----- IAFF - SALARY INCENTIVE OVERTI --------. ... - ----._.-._- 673,206 573,206 ----- 673,208 --- 573,206 - -- - - - -- 573.206 573,20t� 065 SALARIES = MOTORCYCLE ALLOWANC 9,369 9,369 9,369 9,369 9,369 9,369 066 WORKING OUT OF CLASSIFICATION 20,000 20,000 20,000 20,000 20,000 20,000 067 DRIVER ENGINEER ALLOWANCE 315,604 300,765 313,949 325,864 329.276 331,482 068 COMMUNICATIONS TRAINER 10,640 10,440 10,440 10,480 10,400 10,400 069 MISCELLANEOUS PLUS ITEM '8,242 8,148 8,459 8,741 8,792 8,796 074 OFF -DUTY 268.560 268.550 268.550. 268,550 268,550 268,550 TOTAL SALARIES & WAGES -FIXED 147,150,147 146,584,800 154,996,653 161,546,393 161,646,148 160,855,064 Wednesday, October 29, 1997 10:49:12 AM Page 2 of 26 a® a a a s® a a a a a a a®®® a a City of Miami 5-Year Expenditure Estimates by Fund and Minor Object as of 10/8/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 200 FRINGE BENEFITS -FIXED 070 CLOTHING ALLOWANCE 167,610 156.228 156,228 156,699 155.520 155,520 072 INCENTIVE PAY 11,946 218,651 218,551 219,384 217,704 217,704 073 FIRE - EMT RECERTIFICATIONS 60,000 60,000 60,000 60,000 60,000 60,0� 075 CLOTHING - CITY PURCHASE 768,910 767,810 767,810 767,810 767,810 767,810 080 EXPENSE ALLOWANCE 39,710 44,510 44,510 44,519 44,500 44,500 081 OFFICIAL ENTERTAINMENT 2,500 2,500 2,500 2,500 2,500 2,500 083 CAR ALLOWANCE 65,395 77,040 77,040 77,172 76,900 76,900 084 24 HRS CITY VEHICLE 10,468 13,362 13,362 13,362 13,362 13,362 085 TOOL ALLOWANCE 18,453 19,490 - 19,490 19,553 19,388 19,388 087 TUITION REIMB.-EDUC. ASSIST.-N 11,000 11,000 11,000 11,000 11,000 11,000 100 SOCIAL SECURITY CONTRIB --- 4.892,887 4,835,355 ---- 5,080,980 - 5,289,692 ----- - - -- 5.306,797 - --- -- -- - 5,306.8® 104 SOC. SEC. ON TERM LIFE INSURAN 2,821 27,073 27,073 27,176 26,964 26,964 110 RETIREMENT CONTRIB. 28,475,648 28,626,002 29,377,510 30,216,572 31,080,806 31,970,967 130 GROUP INSURANCE CONTRIB. 20,097,184 20,105,450 20,182,071 20,749.699 21,326,486 . 21,916,165 141 PLUS ITEM/EMT CERTIFICATION 1. 219,767 203.037 212,644 221,452 221,636 223,928 142 PLUS ITEM/HAZ MAT 1.5% 40,191 40;279 42,064 43,719 44,152 44,446 143 PLUS ITEM/ST CE FT - 1.5% 6,465 5,755 5,877 5,960 5,956 5;956 Wednesday, October 29, 1997 10:49:13 AM Page 3 of 26 City of Miami 6-Year Expenditure Estimates by Fund and Minor Object as of 10/8/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 144 PLUS ITEM/ST CE FP - 1.5% 26,882 23,983 24,67 25,249 25,257 25,299- 145 PLUS ITEM/DIVE TEA -1.5% 23,225 23,119 24,089 24,963 25,367 25,820 146 PLUS ITEM/IAFF SWAT TEAM - 1.5 12,177 13,581 14,076 14,581 14,758 14,832 147 -- - - - e .__ ....._...._-.-..... PLUS ITEM/ST COMAN - 1 /0 ---- --- - ------ - 9,360 -- 9,437 9,809 10,168 10,255 10,270 149 ALS ACTING 73,000 73,000 73,000 73,000 73,000 73,000 150 WORKER'S COMPENSATION 10,853,431 10,853,431 11,086,735 11,184,056 11,228,824 11.023.420 160 UNEMPLOYMENT COMPENSATION 62,000 62,000 62,000 62,000 62,000 62,000 161 PLUS ITEM/FIELD TRAINING OFFIC .160,592 130.050 136,526 142,451 144,319 146,400 162 PLUS ITEM/BOMB SQUAD - 5% 13,558 11,555 12;078 12,484 12,612 12,601 163 PLUS ITEM/SWAT - 5% 66,043 69,957 73,649 71,035 78,343 79,621 164 PLUS ITEM/COMMUNICATIONS - 5% 94,817 139,863 144,149 148,560 150,096 151,274 165 PLUST ITEM/SHIFT DIFF. OR PAY 20,000 20,000 20,000 20,000 20,000 20,00 166 PLUS ITEM/GARAGE ON CALL - 7.5 13,511 13,511 14,146 14,754 14,955 15,276 167 PLUS ITEM/REVENUE INCENTIVE PA 733,303 896,000 896,000 896,000 896,000 896,000 170 SEVERANCE PAY 837,029 1,580,115 1,625,931 1,672,091 1,720,666 1,770,698 180 TUITION REIMBURSEMENT 118,350 118,350 118,350 118,350 118,350 118,350 185 FRINGE BENEFITS - OTHER 5,304 5,304 6,304 5,304 6,304 5,304 Wednesday, October 29, 1997 10:49:14 AM Page 4 of 26 r r� r it r r► ® r r® it r r r r r r r r City of Miami 6-Year Expenditure Estimates by Fund and Minor Object as of 1018/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget • Budget Budget Budget 190 PERSONAL SERVICES - OTHER 5,100 5,100 5,100 5,100 5,100 5,100 TOTAL FRINGE BENEFITS -FIXED 68,017,637 69.261,798 70,644,329 72,432,415 73,986,587 75,319,246 F L_J 11 Wednesday, October 29, 1997 10:49:15 AM Page 5 of 26 City of Miami 5-Year Expenditure Estimates by Fund and Minor Object as of 1018/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 300 'OPERATING EXPENSES -FIXED Ing LOT CLEARING olkir, AND DEMOLITION Z.uou Z,Ufju 2.122 2,186 2,252 2.3`10 211 ACTUARIAL REQUIREMENTS -SYSTEM 14.065,851 14,155,472 14,487,827 14,922,462 15,370,136 115,831,240 212 ACTUARIAL REQUIREMENTS -PLAN 12.988,256 12,988,256 13,377,904 13,779,241 14,192,618 14,618,30 213 CITY PENSION CONTRIBUTION I.C. 100,00. 100,000 138,929 106,090 109,273 112,551 280 PROFESSIONAL -SERVICES - ACCT'G. 388,946 388,946 400,614 412,633 425,013 437.764 287 ADVERTISING 511,503 511,503 526,846 542,653 558.931 575,698 310 COURT COSTS AND FEES 14,652 14,652 15,091 15,546 16,014 16,496 420 TRAVEL AND PER DIEM - OTHER - - ----- --- ---- - -- 67,655 - - ---- 72,187 74,353 76,586 78,884 .81,252 470 ENTERTAINMENT --------------- 6,058 9,081 9,354 9,634 9.923 10,2211 495 PARKING EXPENSE 113,412 121,662 126,302 129,062 132,934 136,923 531 DADE COUNTY SCALE FEES 7.324,385 7.846,356 8,081,740 8,324,192 8,573,918 8,831.13 533 POSTAGE 298,350 298,865 307,832 317,068 326,578 336,377 540 UTILITY SERVICES - ELECTRICITY 2,666,862 2,625,308 2.704,067 2,785,190 2,868,744 2,954,807 545 UTILITY SERVICES -STREET LIGHT1 3,988,551 3,988,551 4,108,208 4,231,454 4,358,398 4,489,150 550 UTILITY SERVICES - GAS ---------- ------- .......... 23,647 - ------ 23,647 24,356 25,088 25,841 26,615 560 UTILITY SERVICES -WATER 615,167 607,452 625,677 644,444 663,780 683,693 610 RENT OF EQUIPMENT OUTSIDE 780,083 718,489 740,040 762,241 785,106 808,662 Wednesday, October 29, 1997 10:49:16 AM Page 6 of 26 M® M M M M M M M M® M M a M M M M M City of Miami 5•Year Expenditure Estimates by Fund and Minor Object as of 10/8/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 620 RENT BUILDINGS 24,006 24,006 24,727 25,470 26.234 27,021 630 RENT LAND - -- ------ ---- 18,025 18,025 18,566 19,123 19.697 20,288 640 INSURANCE - PROPERTY, 8,050,912 8,050,912 8,292,439 8,541,214 8,797,448 9.061,369 710 FOOD 110,925 110,925 114,252 117,679 121,210 124,8410 715 MOTOR FUEL 2,037,961 2,037,961 2,099,100 2,162,073 2,226,935 2,293,743 728 EQUIPMENT USAGE 12,360 12,360 12,731 13,113 13,506 13,911 I v INTERNAL C;rNNML OE:T-,V CHGES MOTOR OR POOL 5,906,698 5,906,698 6,224,289 6.415,729 6,555,140 6,689,825 771 INTERNAL SERV CHGES HEAVY EQUI 4,505,567 4,505,567 4,754,809 4,893,794 4,978,780 5,054,396 772 INTERNAL SERV CHGES PROPERTY M 3,903.358. 3.903,358 3,935,294 4,076,716 4.167,074 4,243.560 -773 INTERNAL SERV CHGES PRINT SHOP ---- 923,697 924,583 955,496 983,260 998,273 1,013,843 774 INTERNAL SERV CHGES COMMUNIC M 1,215,229 .1,215,538 1,222,407 1,249,964 1,267,293 1,279,055 775 INTERNAL SERV CHGES CUSTODIAL 117,367 117,367 120,947 124,286 . 127,713 131.20 TOTAL OPERATING EXPENSES •FIXED 70,781,543 71,299,771 73,525,319 75,708,185 77,797,646 79,906,407 Wednesday, October 29, 1997 10:49:17 AM Page 7 of 26 City of Miami 5-Year Expenditure Estimates by Fund and Minor Object as of 1018197 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 400 OPERATING EXPENSES -VARIABLE 220 PROFESSIONAL SERVICES - APPRAI 72,100 72,100 74,262 76,490 78,785 81,148 230 PROFESSIONAL SERVICES - ARCHIT 0 1,030 1,061 1,093 1,126 1,160 240 PROFESSIONAL SERVICES - ENGINE 14,935 14,935 15,383 15,844 16,320 16,810 250 PROFESSIONAL SERVICES -LEGAL .617,833 642,833 161.368 180,460 200,124 220,378 260 PROFESSIONAL SERVICES - DENTAL 515,000 665,000 680,451 696,364" 712,755 729,638 265 PROFESSIONAL SERVICES - ARBITR 7,774 7,774 8,007 8,247 8,494 8,749 270 PROFESSIONAL SERVICES - OTHER 1,668,041 1,678,041 1.728,079 1,779,622 1,832,711 1,887,395 289 SPECIAL SERVICES - MISCELLANEO 22.847 22,847 23,532 24,238 24,966 25,716 305 OTHER EXPENSES 4,120 4,120 4,244 " 4,371 4,502 4,637 330 TAXES 139.286 139,286 143,465 147,769 152,202 156.769 335 LICENSE, PERMITS & MISCELLANEO 283.827 283,827 292,343 301,113 310,148 319,4 340 OTHER CONTRACTUAL SERVICES - 0. 2,883,429 2,883,429 2,969,931 9,059,031 3,150;805 3,245,328 475 ENTERTAINMENT 1,259 1,259 1,297 1,336 1.377 1.419 51.0 COMMUNICATIONS SERV. TELEPH. O 1,159,455 1,159,455 1,194,024 1,229,655 1,268,271 1,304,045 530 TRANSPORTATION 27,964 27,964 28,803 29,667 30.557 31,474 532 ROAD TOLLS 66,461 66,461 68,454 70,508 72,622 74,799 534 DELIVERY SERVICES 1,030 1,030 1,061 1,093 1,126 060 Wednesday, October 29, 1997 10:49:18 AM Page 8 of 26 J r■r r rr ■r r r r r® M r rr �r r r r iir r ■r City of Miami 5-Year Expenditure Estimates by Fund and Minor Object as of 1018/97 FY 1998. FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 650 INSURANCE - LIABILITY 1,745.066 1,745,066 1.797,418 1,851,341 1.906,882 1,964,088 651 VEHICLE LIABILITY SELF FD 899,007 899,007 925,977 953,756 982,369 1,011,840 652 POLICE TORT LIABILITY SELF-FD _.. -- --- --------- -.... - 2,317.500 - -- - ------------ 2,317,500 2,387,025 2,458,636 2,532,395 2,608.36 653 SLIPS/FALLS LIABILITY SELF-FD 1,030,000 1,030,000 1,060,900 1,092,727 1,125,509 1,159,274 655 GROUP LIFE AD/D INS PREMIUM 2,781,000 2,781,000 2,864,430 2,950,363 3,638,874 3,130,040 656 GROUP HEALTH INS BENEFIT 14,854,235 . 14,854,235 14,799,862 15,258,858 15.731,624 16,218,575 657 GROUP ADM COSTS - OUTSIDE SERV 267,800 267,800 275,834 284,109 292,632 301,411 661 PUBLIC OFFICIALS LIABILITY 1.960,000 1,960,000 2,018,800 2,079,364 2,141.745 2,205,997' 665 WORKERS' COMPENSATION PAYMENTS 3,167,158 3,167,158 2,762,173 2,610,038 2.460.839 2,064,664 666 WORKERS' COMPENSATION MEDICAL 3,455,000 3,455,000 3,058,650 3,165,410 3,275,372 3.388,633 667 WORKERS' COMPENSATION. LEGAL 821,563 821,563 846,210 871.596 897,744 924,676 668 WORKERS' COMPENSATION MISCELLA 772,600 772,500 795,675 819,545 844,131 869,450 669 FIC SELF-INSURANCE ASSESSMENT 772,500 772,500 795,675 819,545 844,131 869,455 670 REPAIR/MAINTENANCE - OUTSIDE 3,543,760 3,540,155 3,646,359 3,755.746 3,868,421 3,984,478 680 PRINTING/BINDING - OUTSIDE 120,016 120,016 123,615 127,323 131,142 135,076 690 PROMOTIONAL ACTIVITIES 25,029 22,454 23,128 23,62 24,537 25,273 700 OFFICE SUPPLIES 489,789 490,194 504,899 520,046 535,647 551,715 Wednesday, October 29, 1997 10:49:19 AM Page 9 of 26 City of Miami 5-Year Expenditure Estimates by Fund and Minor Object as of 10/8/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 701 REPAIRS -EQUIPMENT SUPPLIES 63,087 63,087 64,979 66,929 68,938 71,006 702 MOTOR VEHICLE PARTS 1,083,714 1,083,714 1,116,226 1,149,714 1,184,207 1,219,734 703 • AMMUNITION 61,800 61,800 63,664 65,564 67.531 69.557 704 CHEMICALS 77,898 77,898 80,235 82,642 85,121 87,67.0 705 HOUSEKEEPING / SANITATION SUPP 124,244 123,054 126,746 130,548 134,465 138,498 706 BUILDING MATERIALS AND SUPPLIE 104,442 104,030 107,149 110,363 113,675 117.087 707 ELECTRICAL SUPPLIES 104,751 104,751 107,893 111,131 114,466 117,901 708 PLUMBING SUPPLIES 61,182 57,577 59,304 61,083 62,916 64,803 709 FIRE HOSE AND ATTACHMENTS 17,819 17,819 18,354 18,904 19,471 20,055 712 HORTICULTURAL SUPPLIES 117,076 87,550 90,177 92,882 95,668 98,538 713 LUBRICANTS AND MOTOR OIL 109,709 109,709 113,000 116,390 119,882 123,479 714 DRUGS AND MEDICINE 303,335 303,335 312,433 321,807 331,462 341.400 716 PAPER STOCK - PRINTING 114,150 114,150 117,574' 121,102 124,734 128,477 717 PLAYGROUND SUPPLIES 36,197 36,197 37,282 38,400 39,552 40,738 718 PARTS AND MAINTENANCE SUPPLIES 192,270 192,270 198,039 203,980 - 210,101 216,405 719 SAFETY SUPPLIES 128065 127.138 130,951 134,881 138,927 143.096 720 EXPENDABLE TOOLS SHOP SUPPLIES 171,271 167,872 172,908 178,095 183,439 188,940 Wednesday, October 29, 1997 10:49:20 AM Page 10 of 26 City of Miami 6-Year Expenditure Estimates by Fund and Minor Object as of 10/8/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 721 TIRES TUBES 502,022 502,022 517,082 532,595 548,573 565,031 722 MISCELLANEOUS SUPPLIES 636,267 640,284 659,490 679,277 699,652 720,642 723 PRINTING SUPPLIES 18,540 18,540 19,096 19,669 20,259 20,86 724 PAINT SUPPLIES 31,930 31,930 32,888 33,875 34,891 35,938 726 AIR CONDITIONING SUPPLIES 39,655 - 39,655. 40,845 42,071 43,333 44,633 731 OPER. SUPPLIES -COMPUTER PRINTI 3,090 3,090 3,183 3,278 3,376 3,477 750 ROAD MATERIALS AND SUPPLIES 82,400 82,400 84,872 87,418 90,040 92,741 760 BOOKS PUBLICATIONS MEMBERSHIPS 116.138 117,580 121,107 124:742' 128,484 132.337 792 ENGINEERING - PUBLIC WORKS 515 516 530 546 562 579 793 07ALID BILLINGS 26 26 27 28 29 - 30 795 INTERDEPMENTAL CHGES -POLICE 1 4,069 4,069 4,191 4,316 4,444 4,575 TOTAL OPERATING EXPENSES -VARIABLE 50,812,946 50,959,601 50,482,610 51,801,356 53,167,083 54,331,339 Wednesday, October 29, 1997 10:49:21 AM Page 11 of 26 City of Miami 6-Year Expenditure Estimates by Fund and Minor Object as of 10/8/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 500 CAPITAL OUTLAY -VARIABLE 830 IMPROVEMENTS OTHER THAN BUILDI 18,000 18,000 18,000 18,000 18,000 18,000 840 EQUIPMENT - NEW 745,953 735,739 708,840 683,931 674.482 . 668,514 650 EQUIPMENT - REPLACEMENT 801,499 801,499 801,499 801,499 801,499 801,4J* 870 BOOKS AND PUBLICATIONS,OVER $5 13,810 13,810 13,810 13,810 13,810 — 13,810 880 CAPITAL LEASES 1,0601,159 1,060,686 1,154,854 1,159,394 1,183,361 1,164,866 TOTAL CAPITAL OUTLAY -VARIABLE 2,639,421 2,629,734 2,697,003 2,676,634 2,671,152 2,666,689 • Wednesday, October 29, 1997 10:49:22 AM Page 12 of 26 City of Miami 6-Year Expenditure Estimates by Fund and Minor Object as of 10/8/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 600 GRANTS IN AID 930 AID TO PRIVATE ORGANIZATION 1,509,954 1,359,600 1,359,600 1,359,600 1,359,600 1,359,600 950 CONTRIBUTION TO GRAL FUND 5,500,000 10.204,916 1,000,000 0 0 0 953. CONTRIBUTION TO ENTERPRISE FUN 111,600. 111,600 111,600 111,600 111,600 111,6® 955 CONTRIBUTION TO DIRECTOR OFFIC -131,064 -131,064 -131,064 -131,064 -131,064 -131.064 956 CONTRIBUTION TO SPECIAL REVENU 3,565,501 3,565,501 3,720,644 3,984,892 4,070,694 4,116,215 960 CONTRIBUTION TO TRUST & AGENCY 319,414 319,414 0 0 0 0 966 CONTRIBUTION TO CHP IMPROV FUN 11,338,100 11,338.100 5,700,000 7,000,000 7,000,000 7,000,000 975 TRANSFER -27,235,847 -27,235,847 -28,086,400 -28,889,533 -29,753,767 -30,643,928 980 ADVANCES 2,522,985 2,522,985 2,522,985 2,522,985 2,522,985 2,522,985 985 DEPRECIATION -36,391,210 -36.391,210 -37,300,526 -38,196,021, -38,867,021 -39,268,241 990 OTHER NON-OPERATING -19,619,378 -19,619,378 -20,793,243 -21,360,87.1 -21,937,658 -22,527,30 996 BUDGET RESERVE 4,017,125 9,017,125 3,483,792 3,483,792 3,483,792 . 3,483,792 TOTAL GRANTS IN AID -54,492,820 -44,938,258 -68,412,612 -70,114,620 -72,140,839 -73,976,378 GENERAL FUND TOTAL 284,908,875 295,797,446 - 283,933,302 294,050,363 297,127,777 299.102,367 Wednesday, October 29, 1997 10:49:23 AM Page 13 of 26 City of Miami 6-Year Expenditure Estimates by Fund and Minor Object as of 10/8/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 10 SPECIAL REVENUE FUND .------------- - ------------ 100 SALARIES & WAGES -FIXED 001 SALARIES - CLASS. PERM. FT 3,237,770 21506,535 2,640,470 2,767,605 2,800,023 2,813,705 006 EARNED TIME PAYOFF 55,335 55,335 55,335 55,335 55,335 55.33� 010 SALARIES - UNCLASSIFIED 1;328,707 1,031,995 1,089,366 1,164,747 1,186,841 1,186,841 012 SALARIES - PERM. PART TIME 18,795 18,795 18,79.5 18,795 18,795 18,795 013 SALARIES - TEMPORARY 623,676 547,773 547,773 547,773 547,773 547,773 025 PREVENTION PAY 50,000 42,417 42,417 4.2,584 42,264 42,264 050 SALARIES - OVERTIME 1 REGULAR . 25,480 25,480 25,480 25,480 25,480 25,480 053 HOLIDAY PAY 15,600 -15,600 15,600 15,600 15,600 15,600 066 WORKING OUT OF CLASSIFICATION 2,702 2,702 2,702 2,702 2,702 2,702 067 DRIVER ENGINEER ALLOWANCE 16,692 •15,104 15,756 16,392 16,517 16,5 074 OFF -DUTY 37,088 37,088 37,088 37,088 37,088 37,088 TOTAL SALARIES & WAGES -FIXED 5,411,845 4,298,824 4,490,782 4,694,101 4,748,418 4.762,159 Wednesday, October 29, 1997 10:49:24 AM Page 14 of 26 is iii® i� iiii- � s ii�i iiii� ii� � � � � si• iii� i� i• ® iiiiii City of Miami 5-Year Expenditure Estimates by Fund and Minor Object as of 10/8/97 Organization FY 1998 Revised FY 1998 Year End FY 1999 Estimated FY 2000 Estimated FY 2001 Estimated FY 2002 Budget Projection Budget Budget Budget Estimated Budget 200 FRINGE BENEFITS -FIXED 072 INCENTIVE PAY 0 603 603 605 600 660 075 CLOTHING - CITY PURCHASE ---------- 21,860 21,360 21,360 21,360 21,360 21,360 084 24 HRS CITY VEHICLE 4,341 4,341 4,341 4,341 4,341 4.30 085 TOOL ALLOWANCE 684 684 684 686 680 680 100 SOCIAL SECURITY CONTRIB 243,200 171,567 182,389 192,333 193,967 194,559 110 RETIREMENT CONTRIB. 1.113,014 1,096,176 1,096,176 1,096,176 1,096.176 1,096,176 130 GROUP INSURANCE CONTRIB. 573,128 562,107 562,107 562.107 562,107 562,107 141 PLUS ITEM/EMT CERTIFICATION 1. 863 863 896 928 y - 944 - 952 142 PLUS ITEM/HAZ MAT 1.6% 1,697 -- -- 1,697 .1,764 1,824 1,839 1,848 146 PLUS ITEM/IAFF SWAT TEAM -1.5 1,596 1,629. 1,718 1,776 1,780 1.780 150 WORKER'S COMPENSATION 73,828 73,828 73,828 73,828 73,828 73,82 167 PLUS ITEM/REVENUE INCENTIVE PA 30,201 --- --- 17,281 18,008 - 18,685 18,824 18,868 170 SEVERANCE PAY 723 723 723 723 723 723 TOTAL FRINGE BENEFITS -FIXED 2,065,135 1,952,859 1,964.597 1,975,370 1.977,169 1,977,822 Wednesday, October 29, 1997 10:49:25 AM Page 15 of 26 City of Miami 6-Year Expenditure Estimates by Fund and Minor Object as of 10/8/97 FY 1998 FY 1998 FY 1999, FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 800 OPERATING EXPENSES -FIXED 205 LOT CLEARING AND DEMOLITION 20,600 20,600 21,216 21,855 22,511 23,186 280 PROFESSIONAL SERVICES - ACCT'G 4,635 4,635 4,774 4,917 5,065 5,217 287 ADVERTISING 515 515 530 546 562 571& -310 COURT COSTS AND FEES 515 •515 530 546 562 579 410 TRAVEL AND PER DIEM - TRAINING 140,286 140,286 144,494 148,828 153,293 154,514 420 TRAVEL AND PER DIEM - OTHER ------------ 7,210 6,180 6,365 6,556 6,753 6,956 470 ENTERTAINMENT 3,399 0 0 0 0 0 495 PARKING EXPENSE 206 206 212 218 225 232 533 POSTAGE 3,193 2,678 2,759 2,842 2,928 3,016 610 RENT OF EQUIPMENT - OUTSIDE 204,797 201,671 207,721 213,952 220,370 226,982 640 INSURANCE - PROPERTY 396,065 396,065 407,950 420,188 432,796 445,771& 710 FOOD 5,463 2,214 2,280 / 2,348 2,418 2,491 770 INTERNAL SERV CHGES MOTOR POOL 173,664 173,664 178,874 184,240 189,767 195,460 774 INTERNAL SERV CHGES COMMUNIC M 21,630 21,630 22,279 22,948 23,637 24,346 775 INTERNAL SERV CHGES CUSTODIAL 19,900 19,900 20,497 21,112 21,745 22,397 TOTAL OPERATING EXPENSES -FIXED 1,002,078 990,759 1,020,483 1,051,096 1,082,632 1,111,734 Wednesday, October 29, 1997 10:49:26 AM Page 16 of 26 fib � � � i� i® i® i• r' i ® � � ® i� � � ® i• City of Miami 6-Year Expenditure Estimates by Fund and Minor Object as of 10/8/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 400 OPERATING EXPENSES -VARIABLE 250 PROFESSIONAL SERVICES - LEGAL 8,590 8,590 8,848 9,113 9,386 9,666 270 PROFESSIONAL SERVICES - OTHER 39,449 38,934 40,102 41,305 42,545 43,822 - - - -- 289 - - -- -- - --- -- - - -- SPECIAL SERVICES - MISCELLANEO - - ...------------- - 5,150 - 5,150 -- 5,304 5,463 ---- ._ 5,627 510 325 OTHER COSTS AND LOSSES 924 924 952 981 1,010 1,040 330 TAXES 34,584 34,584 35,622 36,691 37,792 38,926 335 LICENSE, PERMITS & MISCELLANEO 850 850 876 902 929 957 340 OTHER CONTRACTUAL SERVICES - O 2,230,533 2,206,431 2,272,625 2.340,804 2,411;028 2,483.359 510 COMMUNICATIONS SERV. TELEPH. 0 155,216 155,390 160,016 164,785 169,683 174,738 530 TRANSPORTATION 15,450 15,450 15,914 16,391 16,883 17.389 585 RELOCATION 30,900 30,900 31,827 32,782 33,765 34,778 603 DISCOUNT ON BONDS 63,046 63,046 64,937 66,885 68,892 70,9, 670 REPAIR/MAINTENANCE - OUTSIDE 93,355 93,355 96,155 99,040 102,012 105,072 680 PRINTING/BINDING - OUTSIDE 2,060 2,060 2,122 2,186 2,252 2,320 690 PROMOTIONAL ACTIVITIES 6,427 6,427 6,620 6,819 7,024 7,235 700 OFFICE SUPPLIES 17,412 16,382 16,874 17,380 17,902 18,439 701 REPAIRS -EQUIPMENT SUPPLIES 3,328 3,090 3,183 3,278 3,376 3,477 702 MOTOR VEHICLE PARTS 5,150 5,150 5,304 5,463 5,627 5,796 Wednesday, October 29, 1997 10:49.27 AM Page 17 of 26 City of Miami 6-Year Expenditure Estimates by Fund and Minor Object as of 10/8/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 704 CHEMICALS 8,504 8,504 8,759 9,022 7015- HOUSEKEEPING SANITATION SUPP 4,118 4,118 4,242 4,369 706 BUILDING MATERIALS AND SUPPLIE 618 618 637 656 712 HORTICULTURAL SUPPLIES 1,442 1,442 1,485 1,530 713 LUBRICANTS AND MOTOR OIL 103 103 106 109 714 DRUGS AND MEDICINE 117,420. 117,420 120,943 124,571 717 PLAYGROUND SUPPLIES . ........ . ..... 7,416 .6,695 6,896 7,103 718 PARTS AND MAINTENANCE SUPPLIES 3.902 3,902 4,019. 4,140 719 SAFETY SUPPLIES 2,472 2,472 2,546 2,622 720 EXPENDABLE TOOLS SHOP SUPPLIES 1,640 1,648 1,697 1,748 721 TIRES TUBES 3,090 3,090 3,183 3,278 722 MISCELLANEOUS SUPPLIES 73,143 199,559 200,378 201,452 727 PROMOTIONAL MATERIALS 3,090 3,090 3,183 3,278 760 BOOKS PUBLICATIONS MEMBERSHIPS 9,779 9,161 .1 0,436 9.720 782 707 BLANKET P 0 ELECTRICAL SUP 5,150 .5,150 5,304 5,463 783 708 BLANKET P 0 PLUMBING SUPPL 6,150 5,150 5,304 5,463 795 INTERDEPMENTAL CHGES -POLICE 1. 2,578 2,678 2,655 2,734 9,293 9,572 4,500 4,635 676 696 1,576 1,629 112 115 128,308 132,157 7,316 7,535 4,264 4,392 2,701 2,762 1,800 1,854' 3.376 3,477 204,828 207,00 3,376 3,477 - 10,012 10,313 5.627 5.796 5,627 5,796 2,816 2,901 Wednesday, October 29, 1997 10:49:28 AM Page 18 of 26 City of Miami 6-Year Expenditure Estimates by Fund and Minor Object as of 10/8/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget TOTAL OPERATING EXPENSES -VARIABLE 2,962,047 3,061.413 3,148,054 3,237,526 3,331,941 3,427,990 600 CAPITAL OUTLAY -VARIABLE 840 EQUIPMENT - NEW 343,850 341,750 341,750 341,750 341,750 341,710 850 EQUIPMENT - REPLACEMENT 13,500 .13,500 13,500 13,500 13,500 13,500 880 CAPITAL LEASES 2,000 2,000 2,000 2,000 2,000 2,000 TOTAL CAPITAL OUTLAY -VARIABLE 359.350 357,250 357,250 357,250 357,250 357,250 600 GRANTS IN AID 930 AID TO PRIVATE ORGANIZATION 25,000 25,000 25,000 25,000 25,000 25,000 950 CONTRIBUTION TO GRAL FUND 25,143,617 27,022,552 28,079,182 36,516,768 37,742,078 38,907,206 951 CONTRIBUTION TO DEBT SERVICE 22,910.413 22,910,413 22,905,438 15,679,843 15,556,453 15,598,347 952 CONTRIBUTION TO CAP PROJECTS 3,347,236 3,347,236 3,347,236 3,347,236 3,347,236 3,347.2A* 996 BUDGET RESERVE 62,711 18,000 18,000 18,000 18.000 18,000 TOTAL GRANTS IN AID 51,488.977 53,323,201 54,374.856 55,486,847 56.688,767 57,895,789 SPECIAL. REVENUE FUND TOTAL 63,289,432 63,984,306 65,356,022 66,802,190 68,186,177 69.532,744 Wednesday, October 29, 1997 10:49:29 AM Page 19 of 26 City of Miami 6-Year Expenditure Estimates by Fund and Minor Object as of 101.8/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget Fund 20 DEBT SERVICE FUNDS 300 OPERATING EXPENSES -FIXED 280 PROFESSIONAL SERVICES - ACCT'G 4,635 4.635 4,774 4,917 5,065 5,217 287 ADVERTISING 7,502 7,502 7,727 7,959 8,198 8,44, 533 POSTAGE 12,320 12,320 12,690 -13,071 13,463 13,867 601 PRINCIPAL REPAYMENT 22,596,397 22,596,397 24,166,145 15,898,989 16,554.859 16,838,400 602 INTEREST EXPENSE 25,1*36,663 25,136,663 23,826,545 21,388,333 20,539,901 20.390,663 610 RENT OF EQUIPMENT - OUTSIDE 3,605 3,605 3,713 3,824 3,939 4,057 TOTAL OPERATING EXPENSES -FIXED 47,761 122 47,7e1,122 48,021,594 31,315,093 37,125,225 37,260,648 400 OPERATING EXPENSES -VARIABLE. 340 OTHER CONTRACTUAL SERVICES - 0 .92,391 92,391 95,163 96,016 100,959 103,988 510 COMMUNICATIONS SERV. TELEPH. 0 515 630 515 546 562 570 700 OFFICE SUPPLIES 2,060 2.060 2,122 2,186 2,252 2,320 TOTAL OPERATING EXPENSES -VARIABLE 94,966 94,966. 97.815 100,750 103,773 106,887 Wednesday, October 29, 1997 10:49:30 AM Page 20 of 26 � � � � � � ® i• ii• � ® iiiiii � � i� � � � � City of Miami 6-Year Expenditure Estimates by Fund and Minor Object as of 10/8197 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 600 TRANSFERS TO OTHER FUNDS 950 CONTRIBUTION TO GRAL FUND 5,102,622 5.102,622 5,104,950 5,104,950 5.104,950 5,102,622 TOTAL TRANSFERS TO OTHER FUNDS 5,102,622 5,102,622 5,104,950 5,104,950 5,104,950 5,102,622 DEBT SERVICE FUNDS TOTAL 52,958,710 52,958,710 53,224,359 42,520,793 42,333,948 42,470,157 Wednesday, October 29, 1997 10:49:30 AM Page 21 of 26 City of Miami 5-Year Expenditure Estimates by Fund and Minor Object as of 10/8197 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget. Fund 60 TRUST & AGENCY FUNDS 100 SALARIES & WAGES -FIXED 010 SALARIES - UNCLASSIFIED 231,075 231,075 231,075 231,075 231,075 231,075 TOTAL SALARIES & WAGES -FIXED 231,075 231,075 231,076 231,075 231,075 231,070 200 FRINGE BENEFITS -FIXED 100 SOCIAL SECURITY CONTRIB 16,927 16,927 16,927 16,927 16,927 16,927 110 RETIREMENT CONTRIB. 56,785 56,785 56,785 56,785 56,785 56,785 130 GROUP INSURANCE CONTRIB. 33,065 33,065 33,065 33,065 33,065 33,065 150 WORKER'S COMPENSATION 4,341 4,341 4,341 4,341 4,341 4,341 TOTAL FRINGE BENEFITS -FIXED 111,118 111,118 111,118 111,118 111,118 111,118 Wednesday, October 29, 1997 10:49:31 AM Page 22 of 26 ® M M ® M M M M M M M M M M ® M M ice■ City of Miami 5-Year Expenditure Estimates by Fund and Minor Object as of 10/8197 FYI998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection, Budget Budget Budget Budget 300 OPERATING EXPENSES -FIXED 280 PROFESSIONAL SERVICES - ACCT'G 7,210 7,210 7,426 7,649 7,878 8,114 287 ADVERTISING 7,210 7,210 7,428 7,649 7,878 8,114 310 COURT COSTS AND FEES 772 772 795 819 844 806 420 TRAVEL AND PER DIEM - OTHER 6,180 6,180 6,365 6,556 6,753 6,956 533 POSTAGE 1,545 1,545 1,591 1,639 1,688 1,739 540 UTILITY•SERVICES - ELECTRICITY 5,150 5,160 5,304 5,463 5,627 5,796 560 UTILITY SERVICES - WATER 2,060 2,060 2,122 2,186 2,252 2,320 610 RENT OF EQUIPMENT - OUTSIDE 7,725 7,725 7,957 8,196 8,442 8,695 620 RENT BUILDINGS 72,512 72,512 74,687 76,926 79,236 81,613 640 INSURANCE - PROPERTY 1,526 1,526 1,572 1,619 1,668 1,718 773 INTERNAL SERV CHGES PRINT SHOP 137 137 141 145 149 1� TOTAL OPERATING EXPENSES -FIXED 112,027 112,027 115,386 118,849 122,415 126,087 Wednesday, October 29, 1997 10:49:32 AM Page 23 of 26 City of Miami 5-Year Expenditure Estimates by Fund and Minor Object as of 1018/97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 400 OPERATING EXPENSES -VARIABLE 220 PROFESSIONAL SERVICES - APPRAI 15,450 15,450 15,914 16,391 16,883 17,3139 250 PROFESSIONAL SERVICES - LEGAL 77,250 77,250 79,568 81,955 84,414 86,946 270 PROFESSIONAL SERVICES - OTHER 133,344 30,936 23,080 14,989 6,653 0 475 ENTERTAINMENT 3,090 3,090 3,183 3,218 3,376 3,477 510 COMMUNICATIONS SERV. TELEPH. O 3,606 3,605 3,713 3,824 3,939 4,057 670 REPAIR/MAINTENANCE -'OUTSIDE 25,750 25,750 26,522 27,318 28,138 28,982 690 PROMOTIONAL ACTIVITIES 16,450 15,450 15,914 16,391 16,883 15,460 700 OFFICE SUPPLIES 3,090 3,090 3,183 3,278 3,376 3,477 722 MISCELLANEOUS SUPPLIES 3,090 3,090 - 3,183 3,278 3,376 3,477 760 BOOKS PUBLICATIONS MEMBERSHIPS 3,069 3,069 3,161 3,256 3,354 3,455 TOTAL OPERATING EXPENSES -VARIABLE 283,188 180,780 177,421 173,958 170,392 166,7� 500 CAPITAL OUTLAY -VARIABLE 840 EQUIPMENT - NEW 10,000 0 0 0 0 0 841 OFFICE FURNITURE - NEW -15,000 .. 0 0 0 0 0 TOTAL CAPITAL OUTLAY -VARIABLE 25,000 0 0 0 0 0 Wednesday, October 29, 1997 10:49:32 AM Page 24 of 26 � � � ® ® ® � ® � � � � fii iii i i• i• i• City of Miami 5-Year Expenditure Estimates by Fund and Minor Object as of 1018l97 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget 600 TRANSFERS TO OTHER FUNDS 996 BUDGET RESERVE 1,666,731 1,257,303 1,257,303, 1,347,303 1.437.303 1.527.3103 TOTAL TRANSFERS TO OTHER FUNDS 1,666,731 1,257,303 1,257,303 1,347,303 1,437,303 1,527,303 TRUST 6 AGENCY FUNDS TOTAL 2,429,139 1,892,303 1.892,303 1,982,303 2,072,303 2,162,303 Wednesday, October 29, 1997 10:49:33 AM Page 25 of 26 City of Miami 6-Year Expenditure Estimates by Fund and Minor Object as of 10/8197 FY 1998 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 Organization Revised Year End Estimated Estimated Estimated Estimated Budget Projection Budget Budget Budget Budget GRAND TOTAL' 403,586,156 414,632,765 404,405,986 405,355,649 409,720,205 413.267,671 Ll Wednesday, October 29, 1997 10:49:33 AM Page 26 of 26 M ® ® M - • City of Miami Five Year Plan a\2 Five Year Plan � Submitted in accordance with the Intergovernmental Agreement between the State, City and the Oversight Board. • Composed of the Operational Plan and the. Financial Plan of the City for the fiscal • years 1998 through 2002. Five Year Plan 0 o Document has nine chapters and six appendixes in its approximately 275 pages. • The heart of the document is in chapters 2, 3 and 4 which contain the basic -operational and financial plans. • Chapter 2 states the core initiatives that the City need to undertake to continue the recovery process. These initiatives are: Core Initiatives Implement Strategic Planning • Establish Benchmarking and Performance Measurers. • Undertake a Needs Assessment for Technology. 0 a Fill Executive Positions. • Establish a Capital Assets Management Policy Core Initiatives 0 9 Link Operating and Capital Budgets • Adopt Best Practices • Create Mid -Management Core • Convene Charter Review Committee � Establish Policy & Goals for Labor Negotiations • Reconstitute Audit Committee • Establish Fire/Rescue Fee 16� Management & Productivity , Issues � The third chapter of the Five Year Plan considers the Management and Productivity issues raised in the Blue Ribbon Task Force. Report. • This chapter takes each of the issues, gives • the benefits of implementation, establishes a timeframe for implementation and highlights any direct cost of implementation. Financial Plan Chapter Four • • The Financial Plan included in the Five Year Plan anticipates a balanced budget with increasing reserves incorporated into each year. • It also anticipates the adoption of the Fire • Assessment Fee which will produce $24 million in this fiscal year. Financial Plan � The underlying revenue growth assumptions in the Plan include a 3%growth in property values and a 2.6% growth in public service taxes. • The underlying expenditure growth f assumptions include two 4% increases in salaries over the five years and a 3%growth in operating costs. • 416 414 412 410 408 406 404 402 400 398 Five Year Plan Revenues & Expenditures 1998 1999 2000 2001 2002 0 Revenues Expenses • �j 30 25 20 15 10 5 0 1998 Five Year Plan Cumulative Reserves 1999 2000 2001 2002 ■ Risk Mgt. Contingency III Cash Flow G1t :c MANAGEMENT DIRECTION INITIAL DIRECTION The Mayor and the Administration have established those initiatives that they believe will set the stage for the direction of the City into the future. These initiatives are basic to the ongoing improvement of the City as a functional operating entity for the community. These issues, which are addressed in the 613 recommendations in the various reports, are the core initiatives to establish the direction for the City into the future. CORE INITIATIVES The core initiatives to provide the initial policy direction for the City number twelve. The list is not all inclusive but is intended to speed the process of. recovery in the City. Below are these initiatives and an explanation of the initiative. Implement Strategic Planning - The Mayor, City Commission and the Administration need to establish long range goals for the City. Due to the nature of the fiscal emergency now in place, a "crisis management" style is the current norm for the City. In order to flourish and prosper, a more long term direction need to be exacted. For the initial plan, a consultant will need to be employed to facilitate this effort. Establish Benchmarking and Performance Measures - When the Strategic Plan is in place, the effort to benchmark the current level of service must be performed to provide a basis on which to measure. The performance measurers will provide a objective standard onto which movement towards compliance with the Strategic Plan can be measured. Miami - Management Direction 4 97- Undertake a Needs Assessment for Technology - The City has moved rapidly into technology without a policy direction on the ultimate goal. As technology can both be extremely expensive but also produce immense savings to the City, policy direction must be established in this area. Prior to the establishment of a policy, the needs of the various Departments for computers, radio and communications (both data and voice) must be documented. The Information Technology staff along with a consultant need to undertake this effort. Fill Executive Positions - The City has a number of executive management positions that must be filled in order to provide the leadership for the Administration. Some of these positions, such as two Assistant City Managers, Internal Auditor and Finance Director, require specific skills and a recruitment effort needs to begin. Establish a Capital Assets Management Policy - The City needs to better manage its capital assets. These include its lands, buildings, equipment and fleet. The City has not provided the necessary funds for proper maintenance and replacement of these assets in the past. Additionally, the policy must address the criteria to retain or sell various assets. The responsibility for the maintenance of the various assets needs to also be addressed in the policy. Link the Operating and Capital Budgets - The City has not linked the operating effects of capital initiatives into the operating budget. This allows for the construction or purchase of Capital Assets with the provision of the necessary funds in the operating budget to operate and maintain the asset. Integrating these two budgets will insure that the coordination exists to properly operate and maintain the City's assets. Adopt Best Practices - The City needs to survey local governments and the private sector nationwide to find those practices which best serve the needs of the citizens and customers. Once these practices are found, the City needs to establish a policy to implement these practices. This ongoing effort will continue indefinitely. Miami - Management Direction 5 97- gig MIN ra f MINyI/��/2f�`�f� Create Mid -Management Core - The City must hire additional and train existing mid -management for proper management and succession planning within the Administration. Over half of the existing senior management personnel in the City will be eligible for retirement within two years. This makes it imperative to create a cadre of managers to continue the progress of the City. Convene Charter Review Committee - The Charter of the City of Miami is filled with outdated and obsolete sections which need to be amended or removed. To properly review this basic operating document of the City, a Committee containing members of the Law Department, the Mayor, the City Commission, the Administration and the public needs to be convened and a proposal placed on the ballot. Establish Policy and Goals for Labor Negotiations - The four labor contracts of the various city employee bargaining units are subject to negotiation in the next twelve months. The Administration needs policy direction from the Mayor and City Commission on the policy and goals for these negotiations. Since personnel costs comprise the largest cost of the City, the implications of these negotiations cannot be minimized. Reconstitute the Audit Committee - The Audit Committee needs to take a much more active role in the audit process of the City, both internal and external. This Committee should serve as the contact point for the external accountants and the City. They should meet with the auditors on a regular basis to oversee the process and to provide and receive input on the financial review of the City. Establish the Fire/Rescue Fee - The fire/rescue fee is the centerpiece of the balanced budget process of the City. This fee is vitally necessary to provide the ongoing revenue stream to operate the City into the next century. The ordinances and hearings need to begin as soon as possible so that this revenue can be received this fiscal year. Miami - Management Direction 6 97- 912 PGM ID: FN/SC/PO/CF/RPT09 C I T Y O F M I A M I PAGE 09— 2 RUN DATE: 12/13/1997 DETAILED REVENUE AND EXPENDITURES BY PROJECT RPT RFC:REPORT 09 �e 02 FISCAL MONTH AS OF 11/30/1997 wi FUND 01 GENERAL FUND PROJECT 001000 NOT SUBFUND RELATED ENTITLEMENT PERIOD 09/30/76 TO 12/31/99 PORTION EXPIRED 91.0 % STATUS ACTIVE INDEX MIN % OF REVISED * * REVENUES / EXPENDITURES j OUTSTANDING REMAINING CODE OBJ DESCRIPTION BUDGET TOTAL BUDGET CURR MONTH CURR Y—T—D TOTAL T—D ENCUMBRANCE BALANCE R E,V E N U E S 001 041 CITY CLERK MISCELLANEOUS FEES —LEIS. SERV 569.3 2,550 350 350 14,519 11,969- 044 POOLS 114 114- 048 090 REIMB LOST PROPERTY PHOTOCOPY SERVICES 930.6 1,667 537 537 181 48,853 181- 47,186- 108 MICROFILM CHARGES—BLDG 40.7 120 3 3 1,248 1,128- 143 MISCELLANEOUS REVENUE 387.8 346 20 20 15,181 14,835- 270 RAPID TRANSIT — COUNTY GRANT 4,120 13,850 4,120- 12,588- 329 CITY CLERK —QUALIFYING FEES 97.4 1,262 100 100- 339 US DEPT OF H U D 816 816- 357 CITY CLERK REIMB ORDINANCES 19 19- 420 CONTR FROM DEPTS—WORKER'S COMP 7,900 7,900 33,620 33,620- 722 LOBBYIST REGISTRATION 2,733 2,733— 990 OTHER NON —OPERATING INDEX CODE 022001 276.0 5,945 8,810 8,810 135,358 129,413- 023001 LAW 152 152- 043 070 CLASS —FEES RENTAL PROPERTIES 51,150 51,150- 090 PHOTOCOPY SERVICES 309 707 309- 707- 139 REIMB. PR. YR. EXPEND. 146,177 146,177- 143 153 MISCELLANEOUS REVENUE MISCELLANEOUS SERVICE CHARGES 114 114 10,114 10,114- 211 596 WITNESS FEE CONTRIBUTION FOR LAW DEPT SER 33.5 100,000 29 33,559 29 66,441 990 OTHER NON —OPERATING 31,597— 31,597 INDEX CODE 023001 210.6 100,000 114 114 210,601 110,601- 024001 CIVIL SERVICE 1,2 1,266— 048 REIMB LOST PROPERTY 55 55 55— 090 PHOTOCOPY SERVICES 89 89 211 WITNESS FEE 80 80- 420 CONTR FROM DEPTS—WORKER'S COMP 11 11— 610 SOUTH FL -INFRASTRUCTURE FUND INDEX CODE 024001 1,501 1,501— OVERSIGHT BOARD BOARD MEETING MINUTES' SUMMARY DECEMBER 16, 1997 1. Meeting called to order at 9:00 a.m. by Chairman Adolfo Henriquez. Minutes were approved. 2. Estimating Conference report was presented by Cynthia Curry. 3. Fiscal Sufficiency Advisory Board report was presented by Sheldon Schneider. 4. Contract Review Committee report was presented by Robert Beatty. 5. Bond Rating Agency Conference Call Report was presented by Cynthia Curry and Robert Beatty. New Requests: • Recurring Revenue and Recurring Expenditure Report should be prepared for next Oversight Board.meeting. • CIP Report will be required for the next meeting. 6. Jorge Rodriguez -Chaumont spoke on behalf of the Mayor. He made a conciliatory speech. 7. Vice -Chairman Art Teele spoke as a liaison between the Financial Oversight Board and the Mayor. Request: • A thirty (30) day extension was requested, and denied. However, as per the time frame indicated in the interlocal agreement between the State, Financial Oversight Board and the City, there is a 20 day period for the Oversight Board to consider the Five Year Plan before accepting or rejecting the plan. This period ends on January 7, 1998. 8. Monthly Financial Report was presented by Dipak Parekh, Director of the Office of Budget. 9. Review and Analysis report was presented by Phil Brown of PFM. 10. City Manager, Frank Rollason, presented the draft of the Five Year Plan and requested for an additional extension to continue updating the Five Year Plan, in particular, his Table of Organization. It. Oversight Board Response: • Any changes to the Table of Organization have to be approved prior to implementation. • Any changes to the approved Five Year Plan will require City Commission and Oversight Board approvals prior to implementation. Any attempt at implementation prior to the necessary approvals will not be valid. • All changes should be adequately reflected in the Five Year Plan. 12. Staff reports were presented. 13. Meeting was adjourned at noon. 97- 912 OVERSIGHT BOARD BOARD MEETING MINUTES' SUMMARY DECEMBER 16, 1997 Action Items 1. The need to address the points raised by the letter to the Mayor dated November 24, 1997 by the Executive Assistant of the Oversight Board, Chuck Wolfe. 2. The City needs to have a plan approved by the City Commission by January 7, 1997. The Administration recommends that the City Commission approves said plan on a special meeting to be called for December 301h 3. Pass the Fire Fee Ordinance and Trim Notice. 4. Organization plan must be approved by the City Commission and Oversight Board before implementation. 5. The FY 97-98 Budget appropriation must be amended to include any changes in the Five Year Plan, including organizational changes. 9'7- 912 • OI I LOH I I )A W J_ � y � LAW ON CHILES GOVERNOR November 24, 1997 'ffire of tide (Siuiiernur rllr c:.�l�rml. I'ALLAHASSEE. FLORIDA 3-11,19:imi Honorable Xavier Suarez Mayor Miami City Hall 3500 Pan American Drive Miami, Florida 33133 Dear Mayor Suarez: I am writing to follow up on the Oversight Board meeting of November 18, 1997. The Board appreciated your remarks and looks forward to the City's Revised Five Year Plan. Unfortunately, you had to leave before the end of the meeting so the Board asked me to communicate its' expectations in the Revised Five Year Plan. This letter will detail comments made by the Board, outline the requirements listed in the Intragovermental Cooperation Agreement (ICA), explain the process to date, and point out additional areas of the ICA that will be occurring in coming weeks. The Board has already reviewed the Revised Five Year Plan approved by the City Commission on October 28, and submitted for approval on October 29. In preparing your updated version, please show a clear path from the plan previously submitted to the new document. The new version should clearly include the recommendations of the Blue Ribbon Task Force. Recommendations to be implemented should have clear timelines listed. These recommendations should be listed as part of the operational recovery but should also be clearly identified in the financial plan. The Board wants to be able to see how implementation of recommendations will affect the City's' finances. Explanations should be provided for Blue Ribbon Task Force recommendations that are not implemented. Beyond the Blue Ribbon Task Force recommendations, the Revised Five Year Plan must address: all recommendations in the Management Letter issued by KPMG Peat Marwick as part of the FY96 audit-, staff recommendations throughout 1997, the Steirheim Strategic Plan; and the Procurement Review team recommendations. Should you have a need for any of these materials, please let us know and we will provide additional copies and staff to review or explain. 9'7 - 9 1 • n Page Two Letter - Mayor Suarez November 24, 1997 The ICA clearly lists items to be included in the Revised Five Year Plan. Paragraphs 3 and 6 specifically address the components required. In planning the development of the Revised Five Year Plan, please remember that the ICA requires that all financial information must use data approved by the Estimating Conference. You will be contacted by Cynthia Curry, Estimating Conference Chair, to schedule reviews of your financial data. The financial information must be approved prior to submission to the City Commission for a vote. We have received the Amendment to the Intergovernmental Cooperation Agreement. I have enclosed a copy signed by all three parties for you records. Under these terms your Revised Five year Plan must be submitted to the Board by December 18, 1997. The City is operating under a current budget and Five year Plan approved by the Oversight Board earlier this year. Any changes to the budget or that plan must first be approved by the Board. This specifically includes the City's organizational structure and amendments to the fire assessments which the current approved budget is also dependent upon. Before you implement any changes to departments or the budget, please submit these to the Board for review and approval. In addition to the Revised Five Year Plan requirements, the Contract Review Committee will be reviewing certain actions the City appears to be taking. Any agreements reached between the Police Chief and the City must be approved by this Committee. This pertains to a retiring Chief and a new Chief. These documents should be submitted to Robert Beatty. Please remember that Board approval must be complete before any contract can become effective. Please let me know if you have any questions regarding these items. I will be happy to provide clarifications on requirements and explanations of history if you need them. Sincerely, (1.1" ";4- Charles Wolfe CAW:phk Enclosure cc: Oversight Board Members Bobby Brochin 97- 91.2 • FIRST AMENDMENT TO THE INTERGOVERMNIENTAL COOPERXTION AGREE�LMENT On November 18, 1997, the Governor of the State of Florida, the Financial Emergency Oversight Board ("Oversight Board"), and the City of Miami ("City") hereby amend the Intergovernmental Cooperation Agreement ("ICA") dated December 23, 1996, as follows: The City shall submit a Revised Five Year Plan to the Oversight Board on or before December 18, 1997. For purposes of this First Amendment, and for the purposes of this Amendment only, "Revised Five Year Plan" shall be defined as the "Revised Five Year Plan" that is defined in paragraph five of the ICA and -that the City was required to submit to the Oversight Board within thirty days of the final adoption of the budget for fiscal year 1997-98. 2. The following shall be added to paragraph twenty-two of the ICA: To the City: Mayor, City of Miami Xavier Suarez 3500 Pan American Drive Miami, Florida 33133 Telephone: (305) 250-5300 Facsimile: (305) 854-4001 3. The following shall be deleted from paragraph twenty-two of the ICA: To the City: City Manager Att: Edward Marquez City Manager's Office Miami Riverside Center 444 S.W. and Avenue lvliami, Florida 33131 Telephone: (305) 416-1025 Facsimile: (305) 400-5042 97= 9 C7 • IN WITNESS WHEREOF, the parties hereto execute this First Amendment to the Intergovernmental Cooperation Agreement, and they affirm that they have the power to do so on behalf of the City and the Oversight Board. G_ v' XAVIER SUAREZ 9'7- 912 �r Commission Memorandum December 18, 1997 To: Chairman and Members of the City Commission From: Frank Rollason Interim City Manager Subject: Amended Five Year Plan Recommendation The Administration recommends that the Chairman and Members of the City Commission adopt this amended Five Year Plan. Background The City's Five Year Plan was previously submitted to and adopted by the City Commission on October 28, 1997. This Plan was submitted in compliance with the requirements of the Intergovernmental Cooperation Agreement which require that a new Five Year Plan be submitted within thirty days of the adoption of the fiscal year budget. As the budget was approved on September 29, 1997, this submission was within the timeframe established in the Agreement. The Financial Oversight Board ("FOB") agreed with a request by the Mayor that he be granted a thirty day period to review and amend that Plan. The FOB drafted and forwarded to the Mayor several suggestions for items to be included in the amended Plan. This amended Plan is before you today. We believe that it incorporates all of the suggested changes by the FOB and the changes requested by the Mayor. A request was made of the FOB at their meeting of December 16, 1997, that additional time be granted the City in order for the City Commission to adequately review and discuss this Plan. This request was denied by the FOB. Should the City Commission not approve this amended Plan today, the Plan submitted to the FOB on October 29, 1997, will constitute the formal submission of the City to the FOB. Under the timelines established in the Agreement, the FOB will have twenty days 97- 912 to accept or reject the Plan submitted. This twenty day period will end on January 7, 1998. The City may amend its submission to the FOB during this time period. We suggest that if the amended Plan is not approved by the City Commission today, it could be approved at the Special City Commission Meeting of December 30, 1997. This would allow the FOB time to consider the amended submission by the City prior to the date on which they are required to act. Conclusion The City Commission may act to approve this amended Five Year Plan on this December 18 date. If the City Commission does not approve the amended Plan on December 18, they will be able to approve this Plan, as amended during the intervening time, on December 30, 1997. 9"7- 912