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HomeMy WebLinkAboutO-10177AGIIUNb ANU 1MFU MLNIING BUDGETARY ADJUSTMENTS TO COMPLY WITH GENERALLY ACCEPTED ACCOUNTING PRI14CIPALS AS OUTLINED BY THE C'ITY`S EXTERNAL AUDITORS; CONTAINING A REPEALER PROVISION AND A SEVERABILITY CLAUSE, Whereas, the City Commission adopted Ordinance No. 10039 the annual appropriations ordinance on September 17i 1985, establishing revenues and appropriations for the City of Miami, Tonal 6emora1 dperatih§ bppropriatinns5q,356y890 Section 2, the following appropriations Al are made for the municipal operations of Cofimuhications, Rescue Services and Federal Revenue Shari nq for Fiscal Yea r i 19$'6 of the Ci ty of Miami for the fi scal yeah 195�8t: Special Revenue Funds Appropriations Fede.ral Revenue Sharing for _ Fiscal Year 1986 8,27112b $ 7,156, 285 Total Special Revenue Funds$11,087,220 f Section 3. The following appropriations are hereby made for debt service payment 4". of principal and interest and incidental Costs of $163,250 for Util i ty Service Tax Bonds and the transfer. of $17,,917,607 to the. General Fund for FY'86. In addition, this fund' will contribute 1.4,252916 $4,792,322 to the Conferences sand Conventions—1✓nterp'rise Fund, $1,040,820 to the Government Center Garage Enterprise Fund and $984,667to the Pension Trust Fund -- for - t—Fi e-�t38'5 = S 6--�"i s cal— y e a r a na $1,605,874 to the Self Insurance ;Trust T u n ;3 " Debt Service Funds - Revenue Bonds Appropriation Utility Service Tax Bonds $23T9II9TDII4 $26,504,540 F,. Total , Debt Service Funds 5--�3II�TIIDII $26504 40 ; , a5 ; 4. The following activities, Section hi.ch are:' carri ed� on for: the service of 7 other funds, shall be operated by the City Manager within 1 ilni ts, of th.e appropriations 'provided in the foregoing Departments, Boards, offices and accounts of the Ci ty of Miami and other revenues and receipts which may be 1"eceiVed' internal Service Funds Appropriation . Heavy Equipment Maintenance $�_T 1.14,��0�1 $. 59670,968 i 'To t.al Internal 6ervice Funds��,1�,2,�.69 $21,73,027 4 of. Section 5, the following appropriations are node in Trust and Agehcy Funds: Teu5t And kehty�Funds A peop iation Pension 8� , Self Insurance Fund 1.2.6 $1447031584 Affordable Housing Trust 600,000 Total Trust and Acgency_3i.,.42.�1 $43�603,030 Section 5.1 The following dtii uns— are made �f�r—tne—S�e`ci aT ppropri Speci al ' Projects Fund Appropri ation Y Tr ans fe r. to the Affordable ` A`o`usng-7rust—Fu`n3-r`om— $ 600;000 S p eM `aT-ls o f `e c t -_ Transfer to the General Tuna_7r�oog--ape i-iT lroje—cts Fund $— 400,000 Section 6. The aboveappropriations are made based on the following sources. of: :. revenue for the 1985-86 fiscal year: General Fund Revenue 4' Non -Revenue $—.-35 2.6 .3-3 $ 35, 626, 633, Total General Fund $=-1gbT4Z831fi $196,878,316 General' Obligation Bonds M f 1984 Genera1.0b1igati.on a l e------------ �_._2�T�.23, A83 $_ 62, 4 7 8; 083 - Total General Opera ti ng Revenue 4-22.O.T".IT3a.q $ 2 5 9, 3 5 6 ,399 Special Revenue Funds Revenue i Federal Revenue Sharing for Fiscal' Yea r 1985=86 $— -r i b $ 7, 156,285 Total $peci al . Revenge Funds $1 1,087;220 5 A f 9 debt. Service Punds = Revenue Dnhds i U�til it Servic �d.0.b y e flax Bonds ��� } i� 540 $z�,504,�.... total Debt Service Funds $ 231909,000 $26,504#840 * Ihternal Service Funds Heavy equipment Maintenance $,5,5iDy958 �e * * �c * * :k �c * •* it 7k �c •ic Total Internal Service Funds $2I,873,027 Trust_and-Agency-Funds p e n s i o n $ 2 8 18 5 8 4 3 Self Insurance S__12T682TZ25 $14,703,584 Affordable Housing Trust -�- __ _��-- ------ $ 600,000, Total Trust and Agency $-_3�TZ42,12Z $43,603,030 Specia.l_Projects -Fund Revenue Interest Earnings 1985 f' na�aTe` ----- Bon $.. Storm Sewer Bonds $ 300,000 - ; --�-- -5anitar-y fewer -Bonds t r e e t:and H is gFi way-- a _m roveme nt Bo ncTs $ 460,000 � Section 2. a. The herein increase in appropriations for the General. Fund in the amount of $400,000 reflects a Transfer from 'the Special, ''Projects Fund to meet increased operating requi rements b. The herein increase in appropriations for the'° h General Obligation Bond fund, in the amount of $38,355;000 served _ to refinance higher yielding debt securities thereby saving the taxpayers, in excess Of.L one mill -ion dollars in interest payments. c. The herein reduced appropriation for the Special Revenue Fund in the amount of 1,.585,741 reflects the reduction in Federal Revenue Sharing Funding. d. The herein increased appropriation k for the Utility Service Tax Fund •in the amount of $2,595,640 from addi tional revenue ($1,032,J 76 i nter.est earnings and excise taxes and 1.,563036.4 FY'85 Fund Rat ance) and a decrease of . $510,407 in the contribution to the Government Center P41rki'nq .Garage offset increased contributions to; Conferences and 6.of.9 71, Conventions tnterpr;ise Fund, t523,406, Self Insurance Trust i±und, 11,605y874: and the pennon Trust Fun+ , $084,661 The h e r e i ti appropriation in the Internal Service Fund, Heavy ' Equipment Maintenance Division in the amount of $656,268 is for ,i the purpose of meeting increased de{iroc iation expenses and issuance costs and accrued interest payments is funded by revenue in a Iike amount available From increased charges for services and the recent sale of in certificate of participation `E notes. ft1) The herein appropriation for the Self Insurance Trust Fund i n the amount of $2,020,859 to meet additional claims payments is funded by revenue in the amount of $414,985 available from the rY'85 Self Insurance Trust and Agency Fund Balance and $1,605,874 i n the form of a contribution from the ' Utility Service Tax Fund. f(2) The herein appropriation for the Pension Trust and Agency Fund in the amount of $3,240, 044 is for the purpose of meeting I ; actuarial requi cements for the Settlement, of the Gates Case and. includes an appropriation of $840,044 for additional payments to State of Florida Police and Fire Insurance premium pension fund and is funded by revenue in a l i ke amount avai i able from the State of Florida, Police and Fire Insurance Premium payments, $840,0:44; the Pension Trust and Agency Fund Balance,'$1,415,333; and $984,667 i n the form of a contribu ion from the Util it y Service Tax Debt Service Fund. g. The herein appropriations for Affordable Housing Trust Fund in the amount of $6001,000 reflects a transfer from the Special Projects Fund with said money being used to enhance the Housing Rehabilitation Program. h. The herein appropriation for the "Speciai Projects Fund in the amount of $1,000;000 reflects interest earnings on the 1985 Bond Sale; ' Storm Sewer Bonds, $300,000; Sanitary Sewer Bonds, $240,000; and Street and Highway Improvement Bonds $460,000. i, The Finance _. Director is hereby authorized to approve and record, in the poo1ed `? cash and investments group of accounts the City's payment of Bank- >" and investment charges in the amount Qf $82,000; and also to f establish a reserve for possible losses on investments in the F. amount of $300,000 using funds therefor from accrued interest earnings. t 7 of 9 CITY ATTORNEY d I, matt), H , Clerk of . the GUY of Miam,,i, Florida, herd►:,• eertify that on ay, o :1. ; .0.0 97-4 full. true and co ri'ac cepY of the a Bove rTn urdinHnCs was posted at the SUi}th or, �: •.. ,+: 4%atMnty Court Muse it the plug Prn4 icled M ;.• , s nad a p l�lications by Ott�►cili�� said �P}' � c;�, ; 1:;, =►r ►va�ieci therefor, th+ ��iteisl sesil of seed F�'• a : iF, S my hand and4--ty t�44 __y day p 19, Glen 9 ,f 9 ihM°flLR•t' PPler MOMORAiVOUM Nonorablp Mayor and McMbers nAtE: Nov FIB of the Ci ty Commit ss i on kenftent to Annual Appropriations Ordinance 3 . Pkomt REFEP'ENCES Cesar N! 6di o C i ty Manager ENcLcSsuREs: r, R ECOMMBNDAT ION; It is respectfully recommended that the City Commission adopt the attached emergency ordinance formalizing City Commission actions I and preparing budgetary adjustments to comply with generally accepted accoUnting' principles. as outlined by. the City's external auditors. `,. BACKGROUND: �'. The, Department of Management" and Budget and the Department of ,j Fi' , Hance have analyzed the FY 86 Budget and have determined that } the adjustments outlined, below, must be effected through an appropriation of funds as indicated. s Fund Amount Explanation 3. ;i a. General Fund $ 400*000 An increase of $400,000 in revenue fr'om the Special Projects Fund to meet increased operating requirements. = b. General Obligation Bonds $ 38,355,000 An increase, of $38 355 000 i n reve- nue from' the. 1984 General Obligation Refundi ng bond Sal e. Th i s bond sail e ` refinanced hi,ghe.r yielding ,debt s:ecuri ;. ties saving the to:x-. payer in excess: of . one million dollars i n.' interest pay- ` k, ments.' : d', SPedi at Revenue. Fund 1, 685,141 A $1, 586 74i. reduc- tion I the rdef a1 Revehue Sharing A1lo- cation for FY'86 due to the Ito efflentat ion of the 6r amm Rudma h Reduction Act. or Utility Service fax $ 2,9g5,540 An Ihdrease of $2, 595, 540 fn revenue from adds t1 ona l — i Merestearnings and excise taxes of $1, 032, 176 and $1,568,364 from FY'85 Fund Balance& e. Internal Service Fund $ 656,268 An increase of $195,823 in revenue from increased char- ges for services in the Heavy Eq ui pmen t Maintenance Division to meet additional depreciation expenses �''"�► and $460,,445 from the recent sale of certi fIca te of parti- cipation notes, and to meet issuance costs and accrued interest payments to Y` note holders. f. Trust and Agency Fund $ 5,260,903 An i nc're'ase. of $5,260,903 in re- venue as f611 ows: a: contribution of $2,590,541 from the Utility Service Tax . — Fund, $840,044 from the State .of Florida 'S Police and Fire Insurance . Premi uin14 Pension Fund`, $1,4.15;333 from the FY'85 Pension Fund Bal ance,and $414',985 from the F Y' 85 Sel f Insurance Fun_ d ` Bal- — ance. The -above r.evenue's Fund (1') an Fund Amount exblamation of, NoMeiation ,86g fors the Self Intur�ance 1`rust — P'u n'd a n d ( 2) a n appropriation of $3,240,044 for. the Pension Trust acid Agency Fund to t,ee t the cos t of Maddi ti onal cl a i m s payments, (i.e. the Guinan settlement, the Al fonso settl e- ment, the extensive 1 itigation costs on the Michael Johnson c ase, general ly higher payments on all liability claims etc.), and (2) a ctua ri al requi re- ""'cl ments For the settl ement of the Gates Case, and additional - payments to the State_ o f Florida, Pol ice and Fire, Insurance premi um PensionFund. g. Affordable Hous.Trust Fund $600,000 An increase of 600,000 in revenue from a transfer from the Capital "Projects fund which increases . the pool of money in said fund to: enhance the Housing RehabiIi tat'ion Program. h. CaPi,tal Projects Fund $ 1,000,000 An increase of $1;000,000 i n revenue from, interest earn - i ngs . on the 1985 Bond Sal e, Sto rm. Sewer Bonds $300,000, San.i- tary Sewer Bonds:,,. $240;000' and Street and Highway I'm prov e- ment Bonds, $460, 000; These interest earn - 1 Q1 Fu d� Amount txPlAhatiom ings ere 'being trahs= ferred to the Affor� 'trust dable Houting Pund $80-0,000 and the General Fund, $d00,000: i. The attached ordinance authorises the Finance Director to a0.prove and record I the pooled ' cash and investment group of accounts the City's payment of Rank and investment management charges in the amount of $82,000 and al so establ i sh a reserve for possible losses on investments in the amount of $3005000 using funds therefor from accrued interest earhings► i 7 MIAMI A VIEW Published Dilly- except Saturday, Sunday and 'Legal Holidays Mlafni, Dade County, Florida. STATE OF`FLOhIbA COUNTY" OF DADIE: Before the undersigned authority personally appeared Stokfe V✓iglali5s, who on oath says; that she is the Vice President of Legal Advertising of the Miami gevlew, a daily (except Saturday, 8uhday and Legal Holidays) hewspapee, Published at Miami in Dade County, Florida., that the attached COPY Of advertisement, being a Legal Advettisement of Notice In the matter of . CITE' OF .MwiT ORDINANCE No., 10177 in the •:....... XXX .. Court, was published in said newspaper in the issues of Nov..21, 1986 Affiant further says that the said Miami Review is a 'newspaper published at Miami An said' Dade County. Florida, and that. the said newspaper has heretofore been continuously Sa Saturday, Sunday and 0809 egall Holidays) and hasabeen entered second class mail matter at,the post olfice in Miami in said Dade County, Florida, for a period of one year next preceding the first lublIcIllon of the attached copy of advertisement; and afflant or says that she has neither paid nor promised any pars o if or corporation any discount, rebate, commission or,.rel nd for the pu ose of securing this advertisement for publte t n In the so newspaper. , 4� =; ��j�5,woin to arid' itfed before me this 2 Is t, ay 4 i'C.+.'...:A,D.19....8.6 ,So HButgan �Ik, S1 cf`a o'Fiorida at Large (SEAL) My Commission 9g^j�;i�gs MR 110 frtlssfattN�� D'tTY, op MIA01 bAbr. COUNTY, '1 LORIbA LIWAL fat All IhIbrbM6d petsons Will like h6ti6e that on the t3th tray of N60h1bet,'106, the City Corhntlssiah of Miahii, (Florida, adopted the following titled oYdihancog: OWNANCti NO. Will AN EMERGENCY'Oh0INAN6E AMENDING SECTIONS 1; 2, 3, 4, 5 AND 6 OF ORDINANCE NO. 10030, THE ANNUAL APPROPRIATIONS ORDINANCE FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 14.86,'AN'D ADDING A NEW SEC- TION SA, tO�SAID ORDINANCE FOR, THE PURPOSE OF FORMALIZING, CITY CONiMISSin AC*16N9.ANO. " IMPLEMENTING l3UDGETAAY ADJUSTMENTS tO COMPLY WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPALS AS OUTLINED, BY THE CiTY'S EXTERNAL AUDITORS; CONTAINING A REPEALER PROVISION AND A SEVERABIL- ITY CLAUSE. ORDINANCE NO. t0478 AN EMERGENCY ORDINANCE AMENDING SUBSECTIONS (A)(2) AND (B)(1): AND (2) OF, SECTION 30.63,' ENTITLED "GREEN FEES" AND SUBSECTIONS tA)(1) AND (B) OF SEC• ; TiON, 30-54, ENTITLED "CART, FEES'; AND SUBSECTIONS" (B) AND (E) OF SECTION 30.55, ENTITLED "SPECIAL RATES" OF,THE CODE'OF THE CITY OF MIAMI; FLORIDA: AS AMENDED, BY REVISING THE. FEE SCHEDULES FOR 61TY .: OF MIAMi GOLF, COURSES; •CONTAINING A.REPEALER PROVISION AND A SEVERA131LITY CLAUSE: ORDINANCE NO. 10179 AN EMERGENCY ORDINANCE AMENDING ORDINANCE NO., i 10100,' ADOPTED-APRIL.22, 1986, WHICH - REGULATES. NON MOTORIZED ,VEHICLES FOR HIRE, BY"• REMOVING. THEREFROM A-TIME,.LtMITATION SET.FORTH THEREIN I UPON THE OPERATION OF HUMAWPOWERED VEHICLES IN THE CENTRAL COCONUT GROVE, DISTRICT; ALSO, BY•. ADDING THERETO ADDITIONAL ,RESTRICTIONS "AND REG.', ULATIONS. UPON. THE' CONDUCT OF CHAUFFEURS OF . NON MOTORIZED"VEHICLES; AND BY ADDING -THERETO AN ADDITIONAL REASON FOR:,DENYING, SUSPENDING; OR REVOKING THE OCCUPATIONAL LICENSE OF THE PER- SON ENGAGED iN BUSINESS AS THE OWNER OR PROPRI• . ETOR.OF A VEHICLE'REOUIRING"A LICENSE UNDER SAID ORDINANCE;' MORE PARTICULARLY 'AMENDING SECTION "2D(3),`SECTION 3A(2), AND SECTION 5B.OF SAiD ORDI. i NANCE; CONTAINING A REPEALER PROVISION AND A S,EVERABILITY- CLAUSE :'. ORDINANCE NO. 10180, , AN EMERGENCY -ORDINANCE: ABOLISHiNG;THE DEPART= = MENT.,OF;COMMUNiCATIoNS AND PROVIDING•FOR THE ;:;C_' TRANSFER.OF PERSONNEL; RECORDS AND: EOUiPMENT BUDGETED IN:THE FY..1986.87 BUDGET; OF SAID, DEPART. MENT ALSO CONSOLIDATING FUNCTIONS OF SAID _ DEPARTMENT WITH THE DEPARTMENT OF. COMPUTERS, DEPARTMENT OF DEVELOPMENT,'AND THE DEPARTMENT OF COMMUNITY. DEVELOPMENT WHILE AUTHORIZING.,.: EXPENDiTURE,OF APPROPRIATED. FUNDS -BY THE DEPARTMENT OF COMPUTERS, DEPARTMENT OF DEVEL- OP,MENT, AND THE DEPARTMENT OF"COMMUNITY DEVEL OPMENT;CONTAIN►NG:A REPEALER PROVISION AND SEVERABILITY' CLAUSE. ORDINANCE NO 10181 AN" ORDINANCEIAMENDING SECTION 2'OF ORDINANCE . NO. 10087 ADOPTED MARCH 18,1986, WHICH,GENERAI REQUIRES THAT PERSONS ENGAGING ;IN': LOBBYING ACTIVITIESIN THE: CITY REGISTER W1TH;THE CITY .CLERK­,4 . "BEFORE ENGAGING` IN,LO16SYING ACTiVITIES,'.BY.,CLARI. EYING., THE. DEFINITION OF:t'LOSBYIST:'"THROUGH (" RESTRUCTiNG T,HF' PROViSIONS OF SAiD: SECTION,. ADDING LANGUAGE THERETO AND DELETING LANGUAGE t THEREFROM; CONTAINING A•REPEALER PROVISION AND: ''A SEV ERABIWTY CLAUSE: Said 9rdinsnce(s) Play be inspected:by the public at the OffiGe of . the City Clerk3500 Pan. American Drlve, Miami, Florida; Monday thfotigh Friday, excludirtg holidays, be the ho4tr of and 5,00 P:M; MATTY HIRAi CITY CLERK {pi11QA} a 126"t. � Ct fX,.�7F MIAMI, FLQRIpA