HomeMy WebLinkAboutMemo - Year-End Budget AmendmentCITY OF MIAMI, FLORIDA
INTER -OFFICE MEMORANDUM
TO :
FROM:
Honorable Mayor and
Members of the City Commission
Johnny Martinez,
City Manager 1
DATE : March 22, 2012 FILE :
SUBJECT : Information for FY2010-11
Year -End Budget Amendment
REFERENCES:
ENCLOSURES:
Background for General Fund Amendment
Each year as the annual audit is completed, it may be necessary to amend the City's previously approved
budget allocation so that the budget aligns with the expenditures. These adjustments in the General
Fund are normally necessary due to previously unknown or unforeseen expenses that must be made,
but were not previously allocated. Other adjustments are the result of pass -through revenue and
expense that must be recorded on the City's financial system, but are not truly an operating cost of the
City and as such were not budgeted.
The FY 2010-11 Commission amended and adopted City's General Fund Budget totaled $500.83 million.
The City did not exceed this allocation (actual expense totaled $498.266 million); therefore, this
amendment will not increase the overall size of the City's General Fund budget; instead, it proposes
shifting of unspent allocation to areas that exceeded the allocation.
The list that follows denotes the areas of increased adjustment and summarizes the principal reasons for
the required increase; additionally, Attachment 1 shows a listing of the operating units that required an
increase in allocation and the operating units that were reduced in order to offset the increases.
Adjustments to the General Fund
Code Enforcement
The FY 2010-11 Adopted Budget of $2.762 million is increased by $532,300, to a revised total of $3.295
million. The increase is primarily due to the retention of seven positions ($368,100) that were not
contemplated in the budget. This was the result of the AFSCME 1907 MOU Imposition Agreement of
2010 (Attachment 2). Additionally, the department had to absorb three positions that were rolled back
($196,700). The above noted higher than budgeted expense was partially offset by attrition savings of
,-$69,100. Operating expenses imthe Department were higher than anticipated ($36,600), primarily due
to costs associated with lot clearing and postage.
The expenses for Code Enforcement, as noted above, are net of reimbursements from Community
Development Block Grant funding that was temporarily set aside on January 13th, 2011 at a City's
Commission meeting. The expenditure of these funds for use in FY 2010-11 is authorized as per the
Honorable Mayor and
Members of the City Commission
Page 2 of 4
Fiscal Year -End Resolution in today's Agenda. Attachment 3 contains information noting the
reimbursable time for work performed by Code Enforcement staff which is paid from those funds.
Communications
The FY 2010-11 Adopted Budget of $662,700 is increased by $18,900, to a revised total of $681,600.
The increase is primarily due to the retention of a position ($57,000) that was not contemplated in the
budget. This was the result of the AFSCME 1907 MOU Imposition Agreement of 2010 (Attachment 2).
The above noted higher than budgeted expense was partially offset by attrition savings and lower than
budgeted operating expenses.
Fire Rescue
The FY 2010-11 Adopted Budget of $72.349 million is increased by $4.433 million, to a revised total of
$76.782 million. The increase is needed to reflect the pass -through posting of a $5.09 million expense
related to the transfer of State Secondary Pension contribution (S.S. Section 175). This transaction is
neutral to the City's finances because the revenue equal to this expense is also received. The Fire
Rescue department actually completed FY 2010-11 $655,500 under budget.
NET
The FY 2010-11 Adopted Budget of $2.255 million is increased by $253,800, to a revised total of $2.508
million. The increase is primarily due to the retention of eight positions ($356,700) that were not
contemplated in the budget. This was the result of the AFSCME 1907 MOU Imposition Agreement of
2010 (Attachment 2). The above noted higher than budgeted expense was partially offset by attrition
savings and lower than budgeted operating expenses.
Parks
The FY 2010-11 Adopted Budget of $22.365 million is increased by $172,200, to a revised total of
$22.537 million. The increase is primarily due to higher than budgeted operating expenditures at the
Melreese Golf Course. These expenditures were largely offset by revenues; though no adjustment is
needed for the revenue budget.
Pensions
The FY 2010-11 Adopted Budget of $72.08 million is being increased by $115,300, to a revised total of
$72.195 million. This is primarily due to higher than expected actuarial cost of the GESE pension plan.
Police
The FY 2010-11_Adopted Budget of $124.317 million is being increased by $5.293 million, to a revised
-total of $12961 million. The increase is needed to reflect the pass -through posting of a $4.287 million
expense related to the transfer of State Secondary Pension contribution (S.S. Section 185). This
Honorable Mayor and
Members of the City Commission
Page 3 of 4
transaction is neutral to the City's finances because the revenue received offsets this expenditure.
Additionally, an unbudgeted expense of $1.126 million had to be posted to cover the non -reimbursable
payroll expenditures of 43 Police Officer positions funded by the ARRA-Cops Hiring Grant. The above
mentioned unanticipated/unbudgeted expenses were partially offset by lower than budgeted expenses
operating expenses.
Public Facilities
The FY 2010-11 Adopted Budget of $4.227 million is being increased by $108,500, to a revised total of
$4.335 million. The increase is primarily due to higher than anticipated utility expenses ($259,300). The
above mentioned expense was partially offset by lower than budgeted personnel and other operating
expenses.
Risk Management
The FY 2010-11 Adopted Budget of $62.844 million is being increased by $1.095 million, to a revised
total of $63.939 million. The increase is needed primarily due to expense accruals associated with legal
settlement of cases during the first quarter of FY 2011-12. If not for the settlement payments, the
Department would have ended the year approximately $880,000 below budget.
Non -Departmental Expenses
The Non -Departmental portion of the City's Budget did not need to be amended as it was not exceeded;
in fact, $6.488 million of unused allocation in the Non -Departmental budget was removed to allocate to
other areas. Nonetheless, it is important to note some unanticipated expenses that were absorbed in
Non -Departmental, but which were not included when the budget was prepared in September of 2010.
The most notable expense in this area was the Wellman Settlement (Net $2.266 million). Other
expenses of note are the Housing & Urban Development fund reimbursement ($1.9 million); higher than
budgeted one time salary expenses ($1.66 million); professional services (Primarily Labor Negotiation
$561,500); legal services ($352,800); and payment to the Miami Parking Authority to liquidate shortfall
in the Gusman Center operation for FY2010-11 ($216,700).
Background to Special Revenue Fund Amendments
Each year as the annual audit is completed, it is necessary to amend the City's previously approved
budget allocation so that. thebudget aligns with the expenditures. In the case of Special Revenue Funds,
at the beginning of each fiscal year, it has been the policy of the City's administration to only
_ . _ : - --appropriate 50 percent of funds available as of the prior year June 30`h close. This is done to allow time
forthe the year end revenue and expense to occur while providing a margin that will
- prevent a Special Revenue fund from being overdrawn. However, this practice inevitably results in a
Honorable Mayor and
Members of the City Commission
Page 4 of 4
need to appropriate the other 50 percent (or the balance) of the funds later in the fiscal year (usually at
the Mid -Year amendment).
In addition to appropriating the remaining prior year available fund balance, this End -of -Year
Amendment also appropriates the sum total of grants accepted by the Commission during the fiscal year
and which were also expensed. These grants include actual cash awards as well as reimbursement
grants such as the various versions of the ARRA grants and Community Development Block Grants.
Another adjustment to the Special Revenue funds results from appropriation of program revenues such
as billboards, Park and Recreation activities, and transportation taxes just to name a few.
The Special Revenue Fund Budget that was initially approved by the City Commission in September of
2010 and amended in November of 2011 totaled $154.764 million. This Budget Amendment adds
$29.778 million for a revised total Special Revenue Fund Budget of $184.542 million. Attachment 4
includes a listing of the various Special Revenue funds and the amounts by which they changed as a
result of reconciliation of the 50 percent of prior year available funds, new program revenues and
expenses, and or additional grants. As you will see, the bulk of the increase is attributable to the ARRA
grants ($14.449 million); Community Development ($7.674 million); Fire Rescue Services which includes
UASI, USAR, FEMA, etc. ($5.417 million); Homeless Programs ($860,000); Parks and Recreation which
includes the Grapeland operation, Programs for the Developmentally Disabled, Children's Trust
programs, etc. ($835,000); Public Service Taxes ($362,200); and Strategic Development Initiatives
($179,900).
Attachments:
General Fund Departmental Adjustments
Department, Boards & Offices:
Mayor
Board of Commissioners
Office of the City Manager
Office of City Clerk
Office of Civil Service
Communications
Building
Public Facilities
Finance
Fire - Rescue
General Services Administration
Employee Relations
Office of Equal Opportunity
Information Technology
Office of Auditor General
Law
Office of Strategic Planning, Budgeting & Perf
Parks and Recreation
Pension
Department of Planning
Police
Public Works
Purchasing
Risk Management
Solid Waste
Office of Grants Administration
Office of Zoning
Non -Departmental Accounts (NDA)
CIP Administration
NET Offices
Code Enforcement
TOTAL GENERAL FUND
Amended Budget Adjustment
643,700
1,700,000
1,650,500
1,061,100
292,600
662,700 18,900
5,146,400 -
4,226,500 108,500
6,320,200 (752,200)
72,348,700 4,432,800
16,025,200
2,452,200
247,700
10,890,200
858,400
5,239,000 (910,900)
1,384,400
22,364,800 172,200
72,079,700 115,300
2,591,700 -
124,317,400 5,292,600
14,396,000 (2,560,500)
1,121,200 -
62,844,100 1,094,800
19,358,500 (391,300)
509,700 -
783,500
41,744,000 (6,487,900)
2,552,700 (918,400)
2,254,500 253,800
2,762,300 532,300
ATTACHMENT 1
Final -. Close out
643,700
1,700,000
1,650,500
1,061,100
292,600
681,600
5,146,400
4,335,000
5,568,000
76,781,500
16,025,200
2,452,200
247,700
10,890,200
858,400
4,328,100
1,384,400
22,537,000
72,195, 000
2,591,700
129,610,000
11,835,500
1,121,200
63,938,900
18,967,200
509,700
783,500
35,256,100
1,634,300
2,508,300
3,294,600
500,829,600 $ $ 500,829,600
ATTACHMENT 2
MEMORANDUM OF UNDERSTANDING
BETWEEN THE CITY OF MIAMI, FLORIDA
AND
AFSCME, LOCAL 1907
i
ThisMemorandum of Understanding is entered into this day of
0f
MAW , 2009 between the City of Miami, Florida ("City") and the
Miami General Employees, American Federation of State, County, and Municipal
Employees Local 1907, AFL-CIO ("AFSCME Local 1907") (jointly "Parties") to modify
the 2007-2010 Collective Bargaining Agreement ("CBA") as follows.
NOW THEREFORE, the Parties agree.as follows:
A. Across -the -Board (Article 24 of CBA) - Effective October 1, 2009,
employees shall receive an across-the-board wage increase of 3% as
outlined in Article 24 of the CBA. However, employees who entered the
DROP as of October 1, 2009, shall not receive the 3% across-the-board
wage increase set forth in the CBA until September 30, 2010,
B. GESE Pension Contribution - Effective October 1, 2009, and ending
September 30, 2010, employee contributions to the GESE pension plan
shall increase from 10% to 13%. Effective September 30, 2010, employee
contributions to pension shall revert back to 10%.
C. Uniforms and Safety Shoes (Article 29 of CBA) — Effective October 1,
2009, and ending September 30, 2010, employees shall not be entitled to
or be issued uniforms and safety shoes, unless an emergency, as
determined by the City Manager; warrants issuance. However, the City
agrees that no disciplinary action will be taken against employees for
failing to wear unifoiuis if they are unfit for wear, and the City has not
replaced them after reasonable notice to the respective department director
that replacement is necessary.
D. Vacation — (Article 37 of CBA) — Effective October 1, 2009, and ending
September 30, 2010, employees shall not be entitled to or permitted to
cash out any accrued vacation hours. This provision shall not prohibit
employees from cashing out accrued vacation hours upon separation, All
hours accrued above 200 ("excess vacation") shall not be forfeited, but
shall be carried over to the 2010-2011 Fiscal Year.
Furlough Days — Effective October 1, 2009, and ending September 30,
2010, employees shall take two (2) unpaid furlough days. The employee
must request the furlough date(s) from the respective department director
at -least 14 daysprior. to :theabsence,and the request -shall not be
unreasonably denied. The two (2) furlough days shall not affect seniority
for any purpose, including bid purposes and shall not be counted as
"without pay" for pension purposes.
F. Lay -Offs - The City identified a potential of two hundred ten (210) lay-
offs of bargaining unit members. In consideration for the above
concessions and efforts from both Parties, the City agrees NOT to lay-off
more than eighty six (86) bargaining unit members; however, if the City
lay-offs any of the 86 bargaining unit members, Local 1907 retains the
right to grieve the lay-offs under the terms of the CBA, or to file any other
action or appeal available, and this right is not forfeited or affected by
entering into this MOU. The Parties agree that by entering into this MOU,
they do not waive any arguments or defenses that they may make in any
grievance or other proceeding regarding the up to 86 layoffs.
NOW THEREFORE, this MOU shall become effective upon ratification by the
Parties.
ON BEHALF OF THE UNION
Charlie Cox, President
AFSCME, Local 1907
ON F OF THE CITY
Pedro G. He
City Manager
dez, P.E.
a��olocl
CITY OF MIAMI
DEPARTMENT OF COMMUNITY DEVELOPMENT
STAFF SALARY FORECAST
AGENCY: -Code Enforcement Office
ATTACHMENT 3
BUDGET FORM II
PERIOD COVERING: April 1, 2011 - March 31, 2012
ErmI eeName ,. -
Positiohfritle� ;:.,
Type of
Employee
Pt/Ft,,i .
y
Period r �_
Budgeted =
PayPeriods
Annual
Gross
Salary , _ ..
Total Salary
Per:Pay'Period .
Percent of
Salary
Charged`-to..City
Total Amount
Charged to
City • ;;a
Enforcement
April 1, 2011 -
4/1/11 -
Mauricio Lezama
Inspector
FT
March 31, 2012
3/31/12
$45,631.66
$1,901.32
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$3,490.82
$49,122.49
_.
Enforcement
April 1, 2011 -
4/1/11 -
Brenda Meregildo.
Inspector
FT
March 31, 2012
3/31/12
$61,262.24
$2,552.59
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$4,686.56
$65,948.80
Enforcement
April 1, 2011 -
4/1/11 -
Federico Fernandez
Inspector
FT
March 31, 2012
3/31/12
$11,384.42
$474.35
20.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$870.91
$12,255.33
Enforcement
April 1, 2011 -
4/1/11 -
Andrea Aquino
Inspector
FT
March 31, 2012
3/31/12
$51,684.26
$2,153.51
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$3,953.85
$55,638.10
Hedjbert Point Du
Enforcement
April 1, 2011 -
4/1/11 -
Jour
Inspector
FT
March 31, 2012
3/31/12
$45,631.66
$1,901.32
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$3,490.82
$49,122.49
Enforcement
April 1, 2011 -
4/1/11 -
Maria Tovar
Inspector
FT
March 31, 2012
3/31/12
$71,128.30
$2,963.68
100.00%
.
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$5,441.32
$76,569.62
Enforcement
April 1, 2011 -
4/1/11 -
Juky Lindo
Inspector
FT
March 31, 2012
3/31/12
$56,922.11
$2,371.75
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$4,354.54
$61,276.65
Enforcement
April 1, 2011 -
4/1/11 -
Maria Zeinc
Inspector
FT
March 31, 2012
3/31/12
$43,506.11
$1,812.75
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$3,328.22
$46,834.33
Enforcement
April 1, 2011 -
4/1/11 -
RaghubirSandhu
Inspector
FT
March 31, 2012
3/31/12
$56,922.11
$2,371.75
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$4,354.54
$61,276.65
Luis Gomez, Jr.
Position -,Title
Enforcement
Inspector
Type of.y
Employee'
Pt/Ft -
FT
Perin
April 1, 2011 -
March 31, 2012
Budgeted=;
Pay Periods
4/1/11 -
3/31/12
$56,922.11
Total Salary
Per Pay Period
$2,371.75
Percent of.
Salary...'
Charged to City
100.00%
Total -Amount
Charged to
City
FICA Taxes
Jacqueline Palacios
FICA Taxes
Gustavo Merejildo
FICA Taxes
Jacqueline Gil
FICA Taxes
Magalie Jeancine
Enforcement
Inspector
Enforcement
Inspector
Enforcement
Inspector
Enforcement
Inspector
Enforcement
Inspector
Enforcement
Inspector
Enforcement
Inspector
Enforcement
Inspector
FT
FT
FT
FT
FT
FT
FT
FT
April 1, 2011 -
March 31, 2012
April 1, 2011 -
March 31, 2012
April 1, 2011 -
March 31, 2012
April 1, 2011 -
March 31, 2012
April 1, 2011 -
March 31, 2012
April 1, 2011 -
March 31, 2012
April 1, 2011 -
March 31, 2012
April 1, 2011 -
March 31, 2012
4/1/11 -
3/31 /12
4/1/11 -
3/31 /12
4/1/11 -
3/31 /12
4/1/11 -
3/31 /12
4/1/11
3/31/12
4/1/11 -
3/31 /12
4/1/11 -
3/31 /12
4/1/11 -
3/31 /12
$4,354.54
$58,345.04
$4,463.40
$45,631.66
$3,490.82
$10,172.05
$778.16
$8,131.69
$2,431.04
$1,901.32
$423.84 .
$338.82
100.00%
100.00%
17.00%
15.00%
$61,276.65
$62,808.44
$49,122.49
$10,950.21
FICA Taxes
Enforcement
Inspector
FT
April 1, 2011 -
March 31, 2012
4/1/11 -
3/31/12
$272 06
TOTALS:
$670,606.00
$25,969.81
$8,403.75
$670,606.00
Special Revenue Adjustments
SPECIAL REVENUE FUNDS
General Special Revenue
City Clerk Services
Community Development
Economic Development
Fire Rescue Services
Homeless Programs
Law Enforcement Trust Fund
Parks and Recreation Services
Police Services
Public Facilities
Public Service Taxes
Public Works Services
Transportation & Transit
Local Option Gas Tax
Net/Code Enforcement
Strategic Development Initiatives
ARRA CD
ARRA Police
ARRA Other
TOTAL SPECIAL REVENUE FUND
Amended Budget
$ 9,506,300
347,400
34,139,700
2,671,600
1,908,600
520,900
1,577,000
2,204,400
7,199,200
10,863,800
62,851,900
1,110, 500
11, 365, 600
6,587,400
777,600
1,132, 500
Adjustment
$ 66,300
6,954,000
200,000
11,470,100
985,800
176,900
1,796,300
2,158,200
177,800
362,200
1,673,400
479,100
1,629,200
2,925,000
4,583,500
7,853,300
ATTACHMENT 4
APPROPRIATIONS
$ 9,572,600
347,400
41, 093, 700
2,871,600
13,378,700
1,506,700
1,753,900
4,000,700
9,357,400
11,041,600
63,214,100
1,110,500
13,039,000
7,066,500
777,600
2,761,700
2,925,000
4,583,500
7,853,300
$ 154,764,400 $ 43,491,100 $ 198,255,500