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CITY OFMIAMI, FLORIDA
INTER -OFFICE MEMORANDUM
TO:
Joseph R. Gt'assie,' City Manager b'"E'. September 12, 1979
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. , .SUDJCT Reasons for exceeding
Certified Millage
14 REFER -NC
Howard V. Gary,,,Di,rectot.... •.
Managernent and Budget ENCLOSURES;
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FILE:
The FY'80 Budget Estimate proposes a millage rate of 13.96 for General
•Operating Purposes and Debt Service. This rate is .527 less than the
current millage rate of 14.487.
The Proposed millage for General Operating Purposes is 10 mills which
is the same millage levied for the current year. However, this
millage exceeds the certified millage and therefore, according to
Chapter 200 of the Florida Statutes, the governing body must hold two
public hearings to permit the public to comment. During these public
hearings, the City must explain the reasons for the proposed increase.
To this end, it is suggested that this memorandum with the following
information be given to the City Commission as the City of Miami's
reasons for exceeding the certified millage.
The reasons for the City exceeding the certified millage rate are
rooted in the national economy. Inflation is currently at 11%
annually and will probably exceed 12% by the end of the year. The
cost of goods and services is increasing astronomically. In some
instances, costs are increasing by 100%. To demonstrate this point,
it would be appropriate to explain the costs necessary to maintain
services at current levels.
The development of the FY'80 Budget revealed that revenues would fall
short of expenditures necessary to maintain services at current levels .
by $8 million. This shortfall, which is referred to as a budget gap,
is primarily attributable to the fact that inflation is outdistancingl
revenues. In specific terms, the estimation of revenues for FY 81)1
will be approximately $300,000 less than the current revenues an
expenditures will be approximately $7,700,000 or 7.6% greater for next
year.......
the City is experiencing increases in, its revenues from an
increased tax. base and other charges, accompanying revenue losses are
negating these gains. To illustrate this fact,ilfor fiscal year 19rs,
it issti.mated that certain revenues will re:;ear.1134 approximate
$6.9 million while other revenues will decreaseoximatelY $7.2
million for a net loss of $300,000.
On the other side of the ledger, the increase of $7.7 million in expendi-
tures is 7.6% greater than the current year and is less than the inflation-
ary rate of 11%. This increase is primarily attributable to union -
negotiated salary increases and the increased cost of goods and services.
Two things should be noted with regard to these increases in expenditures.
Firstly, the union -negotiated salary increases represent approximately $3
million, which is a 5.45% increase. This increase falls far below the
President's wage and price guideline of 7 1/2%. Secondly, the adjustments
for inflation were made only to mandatory items such as street. lighting and
sanitation disposal services and reflect the costs the City has to pay to
others for these services. Other costs were not adjusted for inflation and
had to be absorbed by departments. If the current budget had been adjusted
to reflect the true cost of inflation which will probably exceed 11%, the
increase in expenditures would have been $11 million instead of $7.7
million.
In an effort to solve the $8 million budget gap and at the same time provide
this community with sufficient urban services, it is proposed that 55% or
$4.4 million of the gap be absorbed by departments in the form of operating
efficiencies, reorganization and cost reductions, with the remainder of 45%
or $3.6 million being solved by instituting new or increased revenues.
This approach to solving the budget gap was considered preferable (to other
alternatives). One of the alternatives considered was to absorb the entire
$8 million gap by reducing departmental budgets. This alternative would
have required the abolishment of approximately 425 positions and
considerable reduction in current services.
Instead, the City was able to limit position reductions to 92 and to
minimally curtail most services with the essential services of police, fire
and sanitation being maintained at close to current levels.
After implementing this approach, the resultant budget reveals that the cost
of, operating the City has increased .by approximately $3.3 million, or 3.2%.
This increase is particularly irnportant in viewof the ` fact that cost of
goods and services nationally are increasing in excess of 11%.
A principle issue in the development of the FY'80,budget was the tax.. levy.
This year the State of Florida implemented a new tax law which limits the
village increases to no more than 5%'over the current year. It should be
noted that this increase isless than the inflation rate of 11%.
In addition to the '5% increase, the new law permits municipal ities' to
further increase the millage to finance union -negotiated contracts entered
into prior, to June 1, 1979. The addition ofthese costs increased the
millage from to 7.25% which is still considerably ess than the 11%
inflation rate.
The increases permitted under the state ;law results in a millage rate in
excess of 10 mills. However,. it is proposed that only 10 mills be levied
,
which is the same as the current millage rate. The additional revenues
generated by maintaining the same milIage rate is approximately $3 million
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If the City of Miami had decided not to use the $3 million in additional
revenues authorized by the new State law, the budget gap would have been
approximately $11 million instead of $8 million. To solve this $3 million
additional problem, the City would have to reduce personnel beyond the 92
required to balance the proposed budget and hence, reduce the level of
services provided. Specifically, should this $3 million shortfall be
distributed equally among all the ,departments, it would require an addi-
tional reduction of approximately 155 positions. The impact on services
created by such a drastic reduction in the work force becomes apparent when
one considers the following reductions by department:
1. Pol ice 46
2. Fire 31
3. Solid Waste 26
4. Other departments 46