HomeMy WebLinkAboutBack-Up DocumentsMIAMI PARKING AUTHORITY
Schedule of Revenues and Expenses
Proposed FY 2025 Operating Budget — Line Item Descriptions
Description of Line Items:
Operating Revenue
Off -Street Facilities - Revenue collected at parking garages, including daily customer revenue,
monthly cardholder revenue and revenue derived from special events
Parking Lots — Revenue collected at parking lots, including daily customer revenue, monthly
decal -holder revenue and revenue derived from special events / rental of lots
On -Street — Revenue collected from single space and Pay and Display meters located on -street
as well as revenue derived from rental of metered spaces (production events, valet, etc)
Management Fees — Fees charged to third parties (i.e. Miami -Dade County, Florida FDOT and
City of Miami) for the administration of various parking / non -parking facilities
Other — Majority of line item represents fees remitted by towing companies that assist in
towing illegally parked vehicles from parking facilities / on -street spaces
Operating Expenses
Salaries, Wakes & Fringe Benefits
Salaries — Regular - Base salaries for all full time / part-time Authority personnel
Salaries — Overtime — Overtime funds paid to hourly personnel
Salaries — Sick & Vacation — Sick and vacation time for full-time Authority personnel
Social Security — Social security taxes paid to the federal government for Authority personnel
Health Insurance — Insurance premiums paid by MPA for full-time Authority personnel
Retirement — Employer portion of annual pension obligation paid to the MPA's pension plan
for full-time Authority personnel
Other Benefits — Insurance premiums paid by MPA on behalf of full-time administrative and
operations personnel for auto, short-term disability and long term disability
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Tuition — MPA provides educational assistance for regular full-time employees who have
completed 365 calendar days of service in an eligible employment classification. The amount
of assistance paid by the Agency is 100% of tuition costs up to a maximum of $3,000 in a
calendar year providing the employee earns grade of "C" or better
Miscellaneous Pay — Payment for the use of temporary labor for special events and special
employee assignments
Repairs, Maintenance, Cleaning & Landscape
Maintenance — Property — Contractual expenses incurred in connection with the maintenance
of parking facility structural components, excluding items detailed below
Maintenance — Landscaping — Contractual expenses incurred in connection with the
maintenance of parking facility landscaping
Maintenance — Elevators — Contractual expenses incurred in connection with the maintenance
of parking facility elevators
Maintenance — A/C — Contractual expenses incurred in connection with the maintenance of
parking facility, operations and administrative office air conditioning units
Maintenance — Computers — Contractual expenses incurred in connection with the maintenance
of parking facility / administrative office computer equipment
Maintenance — Garage Equipment — Contractual expenses incurred in connection with the
maintenance of parking facility revenue control equipment
Maintenance — Alarms — Contractual expenses incurred in connection with the maintenance of
parking facility revenue alarm / security systems
Maintenance — TV Surveillance — Contractual expenses incurred in connection with the
maintenance of TV surveillance cameras located in garage facilities
Repairs — Equipment — Non -contractual repairs associated with parking facilities
Motor Pool — Expenditures associated with Agency vehicles including gas, repairs and lease
payments for leased Agency vehicles
Cleaning / Cleaning & Housekeeping Supplies — Contractual expenses and cleaning supplies
purchases for the maintenance of parking facilities / administrative offices
Expendable Tools / Small Equipment - Maintenance tools and maintenance / office equipment
purchases that do not exceed $1,000 and therefore are not considered a capital asset
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Clothing — Uniforms for operations personnel
Signs — Maintenance and purchase of signage for both off-street and on -street parking facilities
Maintenance — Other — Annual contractual maintenance fee incurred for Authority telephone
system
Security
Security — Contractual expenses incurred for security personnel who perform surveillance of
parking facilities
Armored Car Services — Brinks services for the pickup of cash at specified locations
Utilities
Telephone — Expenses paid to telephone carriers for the usage of telephone lines and cellular
phone lines (i.e. AT&T, Sprint)
Light & Power — Electricity expense for all parking facilities / administrative offices (FPL)
Water — Water expense for all parking facilities / administrative offices (Miami -Dade Water
and Sewer)
Insurance
Property and General Liability Insurance — Insurance premiums related to property, general
liability, and directors and officers liability coverage
Workers Compensation Insurance — Workers compensation premiums for Authority personnel
Rental — Building /Land /Fleet
Rental Building/Land/Fleet — Fixed, contractual lease payments paid for the rental of parking
lots managed and not owned by the Authority and automobiles
Assessment Expenses
Assessment Expenses — The expenses for the Courthouse Center Garage condos that are
accumulated and paid to the condo association. The items in this category include but are not
limited to: repairs and maintenance, utilities, office supplies, management fees, property
insurance and security
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Revenue Sharing
Revenue Sharing — Payments made to lessors of parking lots that are managed by the
Authority. These payments are based on a % of either gross or net revenue derived by the
parking lot
Parking Meter Parts & Installation
Equipment Rental — Rental of golf carts for security personnel to roam facilities, rental of
office copiers
Parking Meter Parts & Installation — Purchases of parking meter supplies / parts to replace
defective parking meter equipment
Legal and Professional
Property Surveys, Platting — Expenditures incurred related to property surveys and platting of
prospective parking facility acquisitions
Legal Services — Legal fees paid to City of Miami for City Attorney services
Trustee Fees - Fees paid to Trustee of Authority bonds
Audit Fees — Fees paid in connection with the annual audit of the Authority's financial records
Pay and Display Fees — Service contract fees paid to parking meter vendors, parking
consultants, payroll processing fees, website redesign fees, rating agency fees in connection
with the Authority's bonds
Bank Charges
Bank Charges — Bank fees and credit card processing charges associated with the Authority's
parking facilities
Supplies and Miscellaneous
Postage & Courier Services — Postage expense for Authority's mailings
Printing — Printing of tickets and decals for parking facilities and customer service pamphlets
Office Supplies — Desk supplies (i.e. paper) for all Authority facilities / administrative offices
Office Equipment — Office equipment purchases that do not meet threshold for capitalization
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Computer Supplies — Computer supply purchases for all Authority facilities / administrative
offices
Computer Software — Computer software purchases for all Authority facilities / administrative
offices
Other Expenses
Licenses & Permits - Miscellaneous licenses and fees
Miscellaneous — Payment for medical exams and back ground check for employees (new hire
and worker comp cases) and mystery shopper program
Travel - Business travel expenses incurred for parking related conferences
Training -Training expenses for all employees
Meetings and Conventions - Business meeting expenses for all employees
Publications — Miscellaneous business publication subscriptions
Membership dues — Membership dues for various parking related organizations and
professional associations
Advertising & Promotion
Promotional — Promotional materials distributed to customers at special events / customer
appreciation week
Public Relations — Contractual expenditures related to public relations consultant services and
sponsorships of various charities and non-profit organizations
Advertising — Media advertising expenses (i.e. radio, television, and printed media)
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Non-Operatinji Revenues / (Expenses)
Depreciation & Amortization — Depreciation related to parking facilities, including building
and structures, leasehold improvements, furniture and fixtures, and parking equipment
Interest Income — Interest and gain/losses on Authority investments
Interest Expenses — Interest expenses and amortization of bond issuance costs incurred in
connection with the Authority's bond issue.
Excess Revenue Distribution to the City of Miami — Operating revenues in excess of: (a)
operating expenses; (b) debt service payments; and (c) renewal and replacement capital
requirements and reserves for working capital needs.
Budgeted Reserves — Funds that are based on sound fiscal principles designed to allow the
Authority to maintain continuity of operations in adverse conditions while being mindful of our
fiduciary reasonability to residents and visitors, both current and future generations.
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