HomeMy WebLinkAboutExhibitCITY OF MIAMI, FLORIDA
INTER -OFFICE MEMORANDUM
TO: Honorable Mayor and Members DATE: November 6, 2014
of the City Commis
! SUBJECT: Information for FY 2013-14
FROM: Daniel J. AlforiYear-End Budget Amendment
City Manager
Background for General Fund Amendment
As FY 2013-14 is now complete and the financial system is closed, it becomes necessary to amend the
City's previously approved budget allocation so that the budget aligns with the expenditures in
compliance with State Law. These adjustments in the General Fund, Debt Service Funds, and Special
Revenue Funds are only requested when expenditures exceed the authorized budget. The various
additional General Fund expenditure authority requested herein is in accord with expectations
presented in the monthly budget reports to the City Commission or are adjustments that are the result
of pass -through revenues and expenditures that must be recorded in the City's financial system, but are
not truly an operating cost of the City and as such were not budgeted, such as Fire -Rescue and Police.
The FY 2013-14 City's Adopted General Fund Budget totaled $542.58 million. This amendment increases
the previously Adopted Budget by $10.16 million, to a revised total of $552.74 million. This increase in
the General Fund isprimarily due to the aforementioned Section 175 and Section 185 revenue and
expenditures that were not budgeted. Additionally, there is a need to adjust a couple of departments
due to higher than budgeted expenditures. The increased allocation was done and offset with reduction
of unspent allocations within the General Fund without increasing the overall budget. Most of these
adjustments were noted to the Commission during the monthly Budget Discussion and previous
monthly reports.
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.
Honorable Mayor and
Members of the City Commission
Page 2 of 4
Adjustments to the General Fund Revenue Line Items
Intergovernmental Revenue
The FY 2013-14 Adopted Budget of $49.40 million is increased by $10.16 million to a revised total of
$59.55 million. The increase is due to Florida Statutes Chapter 175 and 185 revenues that are regularly
recognized in the Fire -Rescue and Police Departments at the end of the fiscal year.
Adjustments to the General Fund Expenditures by Department
Solid Waste
The FY 2013-14 Adopted Budget of $28.52 million is increased by $29,300 to a revised total of $28.55
million. The increase is primarily due to higher than expected cost of Tipping Fees. The residential solid
waste generation increased by 1,550 tons due to increased economic activity along with an additional
9,000 tons of clean yard trash tonnage.
Fire
The FY 2013-14 Adopted Budget of $103.18 million is increased by $5.36 million, to a revised total of
$108.54 million. The increase is primarily due to the posting of the pass -through re►ated to the transfer
of State Secondary Pension contribution (F.S. Chapter 175) in the amount of $5.14 million, and partially
due to the accrual of unbudgeted Emergency Medical Services (EMS) Revenue Sharing in the amount of
$1.22 million.
Police
The FY 2013-14 Adopted Budget of $168.60 million is being increased by $5.69 million, to a revised total
of $174.29 million. The increase is needed to reflect the pass -through posting of a $5.02 million expense
related to the transfer of State Secondary Pension contribution (F.S. Chapter 185). This transaction is
neutral to the City's finances because the revenue received offsets this expenditure. Additionally, the
Department's budget was overspent by $674,200 primarily due to Overtime costs that exceeded savings
in other operating line -items.
Non -Departmental Expenses
The Non -Departmental portion of the City's Budget did not need to be amended as it was not exceeded;
instead, $924,000 of unused allocation in the Non -Departmental budget was removed to offset the
increases in other areas noted above.
OM B15001
Honorable Mayor and
Members of the City Commission
Page 3 of 4
Debt Service Fund Amendment
The FY 2013-14 Adopted Budget of $77.64 million is increased by $25.15 million to a revised total Debt
Service Fund Budget of $102.79 million. The increase is due the issuance of special obligation bond
series 2014, series 2002A bond and series 2002C bond ($23.21 million) by Resolution #14-0299 dated
July 24, 2014 in order to obtain interest savings, and adjustment in the amount of $1.94 million by
Resolution #14-0157 related to the remaining original issue proceeds of the Sunshine State Loans as
debt service interest payments.
Adjustments to Special Revenue Funds
Adjustments in the Special Revenue Funds are normally requested due to the acceptance of additional
grants and the receipt of new program revenues that were not previously allocated as part of the mid-
year budget adopted by the City Commission.
The Special Revenue Fund Budget that was initially approved by the City Commission in September of
2013 and amended in April of 2014 totaled $171.61 million. This Budget Amendment adds $7.04 million
for a revised total Special Revenue Fund Budget of $178.66 million. The budget changes (Attachment 2)
are further described below.
General Special Revenue
The FY 2013-14 Adopted Budget of $841,500 is increased by $62,200 to a revised total of $903,700. The
increase is due to the acceptance of the Florida Department of Transportation grant for the
Overtown/Health District after the April 2014 Mid -Year Amendment per Resolution #14-0033.
Fire Rescue Services
The FY 2013-14 Adopted Budget of $27.71 million is increased by $5.22 million to a revised total of
$32.93 million. The increase is due to the acceptance of the Urban Areas and Security Initiatives (UASI)
2013 grant per Resolution #14-0011
Neighborhood Enhancement Teams - Homeless Programs
The FY 2013-14 Adopted Budget of $2.20 million is increased by $323,000 to a revised total of $2.53
million. The increase is due to the acceptance of the Miami -Dade County Homeless Trust Hotel/Motel
feeding grant per Resolution #12-00879.
O M B15001
Honorable Mayor and
Members of the City Commission
Page 4 of 4
Parks and Recreation Services
The FY 2013-14 Adopted Budget of $4.05 million is increased by $130,000 to a revised total of $4.18
million. The increase is due to the acceptance of Summer Food Service Program grant per Resolution
#14-0136
Police Services
The FY 2013-14 Adopted Budget of $21.99 million is increased by $288,500 to a revised total of $22.28
million. The increase is due to the acceptance of the Operation Task Force "US Marshalls" per
Resolution #14-0037 ($91,200), Miami DUI Checkpoint and Saturation Patrol Overtime Project per
Resolution #14-0075 ($120,000) Investigative Cost Recovery Fund ($5,000), and E-Citation Project per
Resolution #14-0272 ($72,000).
Public Works Services
The FY 2013-14 Adopted Budget of $2.23 million is increased by $536,400 to a revised total of $2.77
million. The increase is due to the allocation of program revenue related to development in downtown
core as per Resolution #13-0407.
Departmental Improvement Initiatives
The FY 2013-14 Adopted Budget of $4.79 million is increased by $477,400 to a revised total of $5.27
million. The increase is due to the acceptance of the Summer Youth Employment Program per
Resolution #14-0179 ($395,200), Neighborhood and Business Sustainability Challenge per Resolution
#14-0168 ($75,000), and 21st Community Learning Center ($7,200) grants.
OMB15001
FY 2014 Close Out ATTACHMENT 1
Amended Budget
Year to Date
Actual
Year to Date
Variance
Section 175/185
Impact
Amending
Allocation
Final Budget
Revenues:
Property Tax
225,733,400
215,971,381.92
9,762,018
225,733,400
Franchise Fees and Other Taxes
99,587,900
106,681,970.81
(7,094,071)
99,587,900
Occupational Licenses and Permits
44,156,500
60,863,903.51
(16,707,404)
44156 500
Fines and Forfeitures
4,019,200
11,406,852.38
(7,387,652)
6,850,000
10,869,200
Intergovernmental
49,397,200
60,982,329.10
(11,585,129)
10,156,700
59,553,900
Charges for Services
93,314,300
93,073,021.99
241,278
93,314,300
Interest
1,000,000
3,740,131.57
(2,740,132)
1000 000
Other
13,608,300
4,620,259.12
8,988,041
(6,850,000)
6,758,300
Transfer In
11,766,000
12,279,144.80
(513,145)
11,766,000
Total Revenues
542,582,800
569,618,995.20
(27,036,195)
10,156,700
-
552,739,500
Expenditures:
General Government
Mayor
957,200
890,274.47
66,926
957,200
Board of Commissioners
2,489,100
2,426,953.54
62,146
2,489,100
Office of City Manager
2,924,700
2,704,191.75
220,508
2,924,700
Agenda Coordination
-
-
-
Office of NET
3,376,000
3,187,338.31
188,662
3,376,000
Office of Code Compliance
4,533,700
4,284,894.59
248,805
4,533,700
Office of City Clerk
1,508,500
1,394,149.98
114,350
1,508,500
Office of Civil Service
370,900
335,674.73
35,225
370,900
Office of Auditor General
1,078,200
984,418.74
93,781
1,078,200
Office of Communications
1,060,100
1,048,951.22
11,149
1,060,100
Office of City Attorney
6,393,900
6,154,679.39
239,221
6,393,900
Office of Equal Opportunity & Diversity
329,400
253,753.02
75,647
329,400
Office of Film and Entertainment
-
-
Management & Budget
1,823,600
1,751,461.30
72,139
1,823,600
Human Resources
3,749,400
3,283,471.96
465,928
3,749,400
Finance
8,010,800
7,264,961.57
745,838
8,010,800
Capital Improvement Administration
5,121,100
4,804,900.73
316,199
5,121,100
Information Technology
8,544,100
8,373,271.87
170,828
8,544,100
Office of Grants Administration
931,100
921,760.92
9,339
931,100
FY 2014 Close Out ATTACHMENT 1
Amended Budget
Year to Date
Actual
Year to Date
Variance
Section 175/185
Impact
Amending
Allocation
Final Budget
Procurement
1,567,000
1,511,494.64
55,505
1,567,000
Total General Government
54,768,800
51,576,602.73
3,192,197
-
54,768,800
Planning and Development
Building
9,282,500
8,624,231.55
658,268
9,282,500
Planning & Zoning
5,964,600
5,370,405.63
594,194
5,964,600
Total Planning and Development
15,247,100
13,994,637.18
1,252,463
-
15,247,100
Public Works
General Service Administration
21,114,200
21,045,011.54
69,188
21,114,200
Public Works
16,351,400
15,764,329.49
587,071
16,351,400
Solid Waste
28,519,800
28,549,094.83
(29,295)
29,300
28,549,100
Total Public Works
65,985,400
65,358,435.86
626,964
29,300
66,014,700
Public Safety
Fire
103,181,900
108,543,429.22
(5,361,529)
5,141,100
220,500
108,543,500
Police
168,598,800
174,288,505.61
(5,689,706)
5,015,600
674,200
174,288,600
Total Public Safety
271,780,700
282,831,934.83
(11,051,235)
10,156,700
894,700
282,832,100
Other
Public Facilities
6,465,400
5,764,099.60
701,300
6,465,400
Parks and Recreation
29,507,100
28,681,775.27
825,325
29,507,100
Risk Management
12,964,200
11,395,414.96
1,568,785
12,964,200
Total Other
48,936,700
45,841,289.83
3,095,410
-
Non -Departmental
Non -Departmental
27,126,000
23,290,378.42
3,835,622
(924,000)
26,202,000
Operating transfers out
58,738,100
58,284,523.95
453,576
58,738,100_
Total Non -Departmental
85,864,100
81,574,902.37
4,289,198
-
(924,000)
84,940,100
Total Expenditures
542,582,800
541,177,803
1,404,997
10,156,700
-
—
Revenues Over (Under) Expenditures
-
28,441,192.40
(28,441,192)
-
-
552,739,500
ATTACHMENT 2
Special Revenue Adjustments
SPECIAL REVENUE FUNDS
Amended
Budget
Adjustments
Final - Close Out
General Special Revenue
$ 841,500
$ 62,200
$ 903,700
City Clerk Services
663,300
663,300
Community and Economic Development
57,950,200
57,950,200
Economic Development and Planning Services
7,451,600
7,451,600
Fire Rescue Services
27,705,700
5,225,000
32,930,700
Homeless Programs
2,204,400
323,000
2,527,400
Law Enforcement Trust Fund
3,248,500
3,248,500
Parks and Recreation Services
4,049,700
130,000
4,179,700
Police Services
21,988,000
288,200
22,276,200
Public Facilities
10,767,500
-
10,767,500
Miami Ballpark Facilities
5,497,000
5,497,000
Public Works Services
2,229,000
536,400
2,765,400
Transportation & Transit
17,280,800
17,280,800
Net/Code Enforcement
2,762,100
2,762,100
Departmental Improvement Initiatives
4,788,500
477,400
5,265,900
Solid Waste - Recycling Education Trust Fund
1,259,000
1,259,000
ARRA Other
123,300
-
123,300
ARRA Police
704,100
704,100
Emergency Fund
100,000
100,000
TOTAL SPECIAL REVENUE FUND
$ 171,614,200
$ 7,042,200
$ 178,656,400