HomeMy WebLinkAboutExhibitCITY OFDN|AM[FLORIDA
INTER -OFFICE MEMORANDUM
TO� Honorable Mayor and Members
of the City Co
r�
FROM: Daoic
City M'anager
Background for General Fund Amendment
DATE: November 4, 2016
SWBJECT:Information for FYI015-1G
Year -End BmdgetArnemdrment
—.1
As FY2OI5'16 is now complete and the financial system is now closed, it becomes necessary to amend
theCit/s previously approved budget allocation, sothat the budget remains in compliance with State
Law. These adjustments inthe General Fund and Special Revenue Funds are only requested when
expenditures exceed the authorized budget. The various additional General Fund expenditure authority
requested heroin is in accord with expectations presented in the monthly budget reports to the City
Commission.
This amendment does not include allocations to the Special Revenue Funds for unspent funds, pursuant
to the Financial Integrity Ordinance (for Elected Officials, Information Technology, Parks and Recreation,
and Public Facilities) because the numbers in the financial system are not yet finalized as the FY 2815-16
audit is currently in progress. The rollover ofthese unspent funds will be included in the FY 2016'17
Mid -Year Budget Amendment.
The FYI01S'l8[itv'sAmended General Fund Budget totaled $645.74 million. This current proposed
amendment increases the budget by $20.19 million, to a, revised total of $665.94 million. This increase
in the General Fund is primarily due to higher than budgeted expenditures in a few departments as
noted below and the allocation of additional resources to the Capital Project Fund in accordance with
capital expenditures that the [hY Commission previously approved or knew of such as the recent
purchase of the helicopter for the Police Department' developing capital needs, and to cover the non -
reimbursable grant for the Virginia Key Beach Trust Museum.
The list that follows denotes the area�s of increased adjustment and summarizes the principal reasons for
each requested increase; additionally, Attachment A shows o listing of the operating uwits that
necessitate 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
Paige Zot5
Adjustments tothe General Fund Expenditures byDepartment
Capit(IlImprovements and Trun5po[tagbo�
The FY2OlS'16 Adopted Budget pf$5.4S million is increased by $2.1 million to a revised total of$7.5G
mlUion. The increase is primarily due to higher than budgeted operating expenditures related to
contractual vendor payments associated with the Red Light Camera Program.
Office of Equal Opportunity and Diversity.Eiro
The FY 20�15-I6 Adopted Budget ofS369,9O0 is increased by $1,300 to a revised total of $371,200. The
increase is due to higher than budgeted Regu�ar Sa/aries and Wages and Fringe Benefits.
Fire -Rescue
The FY 2015-16Adopted Budget of $119.53 million is increased by $2.2 million to a revised total of
$12I.73 million. The increase is due primarily to the following: higher salary expenditures that are in
part a result of the new International Association of Fire Fighters (I4FF) collective bargaining agreement,
higher payouts in Advance Life Support (ALS) revenue sharing due to higher collection rates, and across-
the-board price increases in pharmaceutical supplies,
Neighborhood Enhancement Tearn
The FY2UlS-I6Adopted Budget of $,488million isincreased by$40O,0OO toarevised total of$5.28
million. Families appear to be experiencing homelessness in increasing numbers, and the granted
budgeted amounts to cover emergency shelter b,ed services to homeless families with chii1dren are
insufficient. The Home|essTrust Board voted approving anadditional 630U,DOOatthe O9/29/2016
Meeting. Thus, the City nfMiarni Homeless Assistance Programs are using General Fund dollars to pay
for this service umd| an amendment to the Hotel/Motel Placement Program Contract will he fully
executed resulting incomplete reimbursement nfthose expenditures.
Police
The FY 20I5'I6 Adopted Budget of $208.54 nniUhon is increased by $7.3 million to a revised total of
$215.84 million. The increase is primarily due to higher than budgeted Regw|arSa|a,ies and Wages as a
result of the Fraternal Order of Police (FOP) contract that was approved after the Mid -Year, higher than
budgeted overtime, and $386'8I3 of expenditures related to the 2011 COPS Grant disallowances by the
Department of Justice (DD])(see attached).
Honorable Mayor and
Members ofthe City Commission,
Page 3mt5
The FY 20I5-16 Adopted Budget of$841B million is increased bv$9.S6 million to a revised total of
$94.19 nniO|no. The increase is due to the allocation of additional funding to the Capital and Special
Revenue Funds asfollows:
0 Police Helicopter $2,212/080
0 Matching Funds for the Emergency Medical Services (EMS) Fire Matching Grant $26700
(SR ' File 0-16-U0B89)
= Hadley Roof Emergency Repairs $200J000
0 Cancer Prevention Program for the Fire Department -$600000
* Virginia Key Beach Trust County Grant Disallowed Costs $970\I00
0 Police Towing Software -$5O'QO0
0 Citywide Environmental (Testing and Remediatinn) $300'008
a Resurface General Services Administration(GSA) lot $300'000
0 Police Headquarters 3"uand 5mFloor Renoediation $800,000
0 2[`" Y Street Building $500,000
0 Curtis Park Boat Ramp and Park Pool Shortfall -$9QOUO8
o the project |sincreas|ngbyato1a|mf$400,UO0; $lmillion ofSanitary Sewer Funds thait
were previously budgeted for this project arennwnot anappropriate funding souoe�
this shortfall is proposed to be filled with $900,000 of General Fund Transfers-OUt and
$5OO,O00ofImpact Fees already appropriated toCurtis Park
m 5tornnwaterS1udy ' $1,000,000
w Environmental RemediahonShortfall $1,810,500
w VVormen'sClub Bay Walk Shortfall $910,000
General Fund Budget Reallocation (See Attac�hme,nt A)
It is recommended to increase the General Fond revenwes Budget by $,20L19 million Gee details in
Attachment A)and itisalso recommended to naaUmcate$1.37million ofunused allocation imthe Non -
Departmental budget ($300,000), Public Works Department ($8,70,200), and Manning and Zoning
($Z00,0UQ)\ooffset the above noted expenditure increase requests.
Adjustments to Special Revenue
Adjustments in the Special Revenue Funds are normally due to the acceptance of additional grants and
the receipt ofnew program revenues that were not previously allocated as part ofthe mid -year budget
adopted bythe City Commission,
Honorable Mayor and
Members ofth:eCity Commission
Page 4of5
The Special Revenue Fund Budget that was initially approved bythe City Commission inSeptember Z01S
and amended in May 2015 totaled $172.41 million, This B,udAetAmendment adds $6.87 million fora
revised total Special Revenue Fund Budget of $17928 million. The budget changes (Attachment B) are
further described below. Adjustments nfless than $25,000 will not have resolutions associated with
them ioaccordance with Section 18'115ofthe City Code.
Departmental Improvement Initiatives
The FY2U16-16Adopted Budget of$1I.6UnmiUion|sincreased bv$668,40Otoa,revised total of$12'27
million. The increase is doe to the acceptance of the Summer Youth Employment and Financial
Empowerment Program 2016 Grant per Resolution R'16-0129 ($4I8,400), the acceptance of Employ
Miami Dade Grant ($150,030), and the acceptance of the grant awarded by the Cities of Services with
the purpose of funding a Chief Services Officer ($100,000),
Fire Rescue Services
The FY201S'15Adopted Budget of$S38isincreased hy$2Z2'BOOtmarevised total uf$5.6million. The
increase is primarily due to the acceptance of the Emergency Management Service County Grant as per
Resolution R'16-0201 ($32,90I)' 20I5State Homeland Security Grant Program asper Resolution R-16'
0I51 ($I00,000),the Michael S. Gordon Scholarship Fund ($10,000) asper Resolution R'18'0310, and
the Emergency Medical Services Matching, Grant ($8,0,000) as per Resolution R-16-0400.
general Special Revenue
The FY 20I5-I6 Adopted Budget of $1,45 million is increased by $6`200 to a revised total of$I.46
nniUinu. The increase is due to the acceptance ofmmnetary and in -kind donations from the communities
and other private organizations tosupport annual community events such as, the Ammuai]uneteeuth
Celebration, Safe Summer, Mother's Day, Back to School, and annua� Hurricane Preparation.
Homeless Programs
The FY 2015-16 Adopted Budget of $2,86 million is increased by $450\008 to a revised total of $3.51
million. The increase is due to an amendment to the Hotel/Motel grant PC-16-HTMT-2 as per Resolution
R-15<J5I6.
Parks and Recreation Services
The FY 2015-16Adop1ed Budget of$Z.38 million is increased by $50,000 to a revised total of 92.43
m|U|inn. The increase is due the acceptance of the Fit2P|ay Magic in Miami FYI0I4-I5 grant per
Resolution R-1S'0Z50($30,0OO)and aNestle Purina Donation FYZ017for ($ZO,000).
Honorable Mayor and
Members nfthe City Commission
Page 5of 5
Police Servi,ces
The FY 2025-16 Adopted Budget of $1432 million is increased by $245 9OO to a revised total of$l4.57
million. The increase is due to the acceptance of the following grants: 2015-16 United States Marshals
Service grant ($91,OOO)asper Resolution R-I643O5l,FY20I6School Resource Officer Grant ($37,30U)as
per Resolution R'16-0091, High Intensity Drug Trafficking Area (H|DTA) Operation "0iDhtFaU" ($24'900),
High Intensity Drug Trafficking Area (H|DTA) Operation "Grand S|am" ($24,900), and High Intensity Drug
Trafficking Area (HUDTA) Operation "Cobra 13' F8|" ($8,000).4lso, additional funding was provided to
the fo|imwing grants: High Intensity Drug Trafficking Area (H|DT4) Operation "Daybreak" ($4,400), and
High Intensity Drug Trafficking Area (H|BTA) Operation "Thunderstorm" ($580). Furthermore, additional
funding wals provided for the Special Taxing Districts due to the rate increase for police off -duty as
Transportation and Transi
The FY 2015-I6 Adopted Budget is $24.81 miUion. An additional $2 million of fund balance was
allocated in the iMid4ear Budget Adjustment to cover the co,st often new tro|levs. The funding for the
trolleys (40-13707I5E) were transferred to the Capital Transportation and Transit OTT Fund to facilitate
the acquisition. However, an additional $40,750 transfer was required for software upgrades to equip
the new trolleys with the Automatic Passenger Counts (APC), Automated Vehicle Locaitnr (AVL), and
Audio Visual Annunciator System to assist with visually -and hearing -impaired passengers, that was not
originally approved in the Mid-YearAdjustment,
UASI--Fire Rescue
The IFYJ01S'I6Adopted Budget of$4.74isincreased by$S.Z3million 1oarevised total of$9.g7million.
The increase is due to the acceptance of the Urban Areas and Security initiatives (UAS|) 3015 Grant as
Attachment A
General Fund Revenues Citywide
FY 2015.16
Amended Budget
Wear 10 Date Actual
Year to Date
Variance
Amendment and Allecatien Value
Final Budget
Property Taxes
268,768,800
262,607,950
(6,16.0,850)
268,768,800
Franchise Fees and other Taxes
104,403,200
107,472,059
3,068,859
3,068,800
107,472,000
Interest
2,126,300
2,662,789
536,489
530,500
2,656,800
Transfers In
4,481,100
6,205,760
1,724,660
1,724,600
6,205,700
Pines and Forfeitures
11,572,900
.15,074,723
3,501,823
3,500,000
15,072,900
Intergovernmental Revenues
63,742,800
65,518,397
1,775,597
1.,775,000
65,517,800
Licenses and Permits
58,502,300
70,587,800
1.2,085,500
2,590,000
61,092,300
Other Revenues
35,720,900
8,103,345
(27,517,555)
35,720,900
Charges for Services
96;425,900
106,480,704
10,054,804
7,003,,500
103,429,400
Total Revenues
$ 645,744,200
644,713,527
(1,030,673)
20,192,400
665,936,600
General Fund Expenditures by Department
FY 2015-15
Amended Budget
Year to Date Actual
Year to Date
Variance
Amendment and Allocation Value
Final Budget
Mayor
1,075,000
962,211
112,789
1,075,000
',. Commissioners
2,658,400
2,494,786
163,614
2,658,490
City Manager
3,26 4,600
2.,913,461
351,139
3,264,600
Office of Agenda Coordination
361,800
355,816
5,984
361,800
Auditor General
1,200,900
1,168,855
32,045
1,200,900
Capital Improvements and Transportation
Program
5„455,200
7,557,061
(2,101,861)
2,102,000
7,557,200
City Attorney
7.,615,100
7,175,632.
439,468
7,615,100
City Clerk
1,624,700
1,578,955
45,745
1.624,700
Civil Service
443,000
401,165
41,835
443,000
Code Compliance
5,584,500
5,299,620
284,980
5,584,500
Office of Communications and Protocol
1,079,400
1,037,900
41,500
1,079,400
(Equal Opportunity and Diversity Programs
369,900
371,113
{1,213}
1,300
371,200.
Office of Film and (Entertainment
381,100
369,402
11,698
381,100
Finance
9,506,800
8,434,149
72,651
8,506,800
Grants Administration
1,265,500
1,092,389
173,111.
1,265,500
Human Resources
4,114,000
3,847,329
266,671
4,114,000 '..
Information Technology
8,821,700
8,404,813
416,887
8,821,700
Management & Budget
2,135,400
1,841,466'.
293,934
2,135,40U
Neighborhood) Enhancement Team (NET)
4,878,400
5,217,492,
(339,002;)
400,000 i
5.278.400
Procurement:
2,162,200
2,124,750',
37,450
!
2162.,200
Building Department.
10,361,800
9,656,358
705,442
10,361,800
Planning & Zoning
6,829,100
6,426,412
402,688
(200,000)
6,629,100
General Services Administration
22,395,700
21,447,333
948,367
22,395,700
60618 Works Department
20,803,000
19,625,634
1,177,366
(870,200)
19,932,800
Solid Waste
30,598,900
30,403,683
195,217
30,598,900
Fire -Rescue
i11irl1l•
121,586,551
(2,055,451)
2,200,000
121.730100
Police
rliC r
215,539,.547
(6,996,847)
7,300.000
216842,700
Dept. of Real Estate and Asset Management
c+ •
8,128,'038
351.,162
8,479,200 I
Parks & Recreation
t
35,.567,905
917,395
36,485,30U'...
Risk Management
2,582,184
342,716
2,924,900
Community and Economic Development
2,252,700
2,247,153
5,547
2,252,700
Non -Departmental Accounts (6 DA)
28,909,500
27,204,034
1,705,466
(300,0001
28,609,500
{Transfers-0ut)
84,633,700
84,348,600
295,100
9,559,300
94,193,000
Total Expenditures
$ 645,744,200
$ 647,411,797
$ (1,66.7,597)
$ 20,192,400
$ 665,936,600
',,Revenue Over/Under Expenditures
$ -
(21)00,270}
Information for FY 2015-16
ATTACHMENT B
Special Revenue Adjustments
SPECIAL REVENUE FUNDS
Amended Budget
Adjustments
Final - Close Out
City Clerk Services
927,300
927,300
Community Development
60,253,200
60,253,200
Department of Real Estate and Asset Management
7,753,000
7,753,000
Departmental Improvement Initiative
11,599,700
668,400
12,268,100
Economic Development (SR)
196,300
196,300
Emergency Funds
100,000
100,000
Fire Rescue Services
5,381,300
222,900
5,604,200
General Special Revenue
1,452,000
6,200
1,458,200
Homeless Program
2,860,400
450,000
3,10,400
Law Enforcement Trust Fund
2,163,600
2,163,600
Miami Ballpark Parking Facilities
6,598,400
6,598,400
Parks & Recreation Services
2,381,000
50,000
2,431,000
Planning Services
13,783,100
13,783,100
Police Services
14,322,000
245,900
14,567,900
Public Works Services
8,365,900
8,365,900
Solid Waste Recycling Educational Trust Fund
1,175,900
1,175,900
Transportation and Transit
24,812,400
24,812,400
Tree Trust Fund
3,545,900
3,545,900
UASI-Fire Rescue
4,742,600
5,225,000
9,967,600
TOTAL SPECIAL REVENUE FUNDS
172,414,000
6,868,400
179,282,400
US , DEPARTNI ENT OF JUSTICE
OFFICE OF COMM LTNI Y ()RIENTED POLICING SERVICES
Operat ions ICC tO rate /(,...; rant. Monitoring Division
145 N Streer NE. \Vashins, ton DC 2,0510
• •• •
Auoust 5, 2016
1 701 Fpuffl
Chief of Police IZodollo 1,1anes
Ivliarni Police Department
-0.)0 Northwest 2nd AVelitle
lvliarni, ill, 33128
('Ity Nianager Daniel J. Alfonso
C:ity of Nliami
City, Hall
Minoli, H. 33133
1,1n:1110w11k Costs Compliance Review: Proposed Notice of Noncompliance
COPS Hiring Program ((2IIP) Grant #: 20111i1 WX0010
FLO1306
Dear Chief Llanes and City Manager AI fOnso,
°Ihank you for the e-tuail dated June 29. 2016 from Senior 'Budget & Financial Support Advisor
Mario Romero. "[his letter was provided to the COPS Office in response to a compliance review for
unallowable costs in relation to COPS 1 liring Program (('HP) Grant #2011 1,11„ W/X0010, which was
awarded to the City of Nliami (the "('ity-). ',I he email that was received by Mr. Ronicio included detailed
budgetary documentation that demmistrated the salary and fringe benefits that were paid to each grant -
funded position beyond the 36-months of grant funding that is allowable under this grant program.
I he purpose or this Propost..d Notice of Noncompliance is to provide a final opportunity to the
City to submit any documentation not previously provided to demonstrate compliance with the allowable
costs requirement lithe City cannot provide any new documentation to demonstrate compliance, then
the City will he required to repay the unallowable costs to remedy the compliance violatioiL
This compliance review was initiated by the City, after the City self -disclosed to the COPS ()nice
that an unallowable cost violation had occurred due to an unintentional mistake in the administration of
this grant, Based on the findings oldie COPS Office's subsequent compliance review, the COPS Office
has determined that the City violated the allowable costs requirement of COPS lining Program, and
therefore, thc identified unallowable grant -funded expenditures nmst he repaid.
A I") VA. N (SA NG PUBLIC SAI E TY IlikouGil COMMUNITY POLICING
Chief of Police Rodollo 1.lanes
City Nianager )tiniel J. Alfonso
Autmst 5. 20 I 6
Pug(' 2
The purpose of the CHI) grant program is to provide funding directly to law enforcement attelleleS
tO hire and/or rehire citreer law enforcement of ricers to increase their community policing capacity and
crime prevention efforts. The funding under this project is for the payment of approved full-time entry-
level salaries and fringe benciits over three years (lin' a total 0136 months of funding) for career la‘v
enforcement officer positions hired and/or rehired on or after the official grant award start date. Only
actual allowable costs incurred during thc grant award period w ill be eligible for reimbursement and
drawdown. Ifyour agcncy experiences any cost savings over the course of the grant (for example. your
grant application overestimated the total ernry-level officer salary' and fringe benefits package). your
agency may not use flE)t eXCeSS flindint.t to extend the length of the gram beyond 3(i mcniths. Any funds
remaining, alter your agency has drown clo‘‘ it for the costs of approved salaries and fringe benefits
incurred for each a \yarded position during the 36-month funding, period will be &obligated during the
closeout process, and should not be spent by your tigency.
In addition, our t.igency's fiscal ct introl and accounting systems should enable you to make
accurate, current. and complete disclosure ()lithe financial activity under your C.1 IP grant. Your
accounting records should contain information showing expenditures under the grain and must be
stwortcd by items such as payroll records, time and attendance records. canceled checks, or similar
documents. Your agency must adequately safeguard grant Rinds and make sure that the), are used for
authorized purposes only. Your agency \vii 1 be responsible for relimding any unallowable expenses.
The COPS Office has conducted a thorough review of thc documentation that as included in the
email received by the COPS Office from Senior Budget & Financial Support Advisor Mario Romero on
June 29. 20 6. In addition, a teleconference was held e ith N/Ir, Romero on August 2, 20 I 6 to further
review and discuss the budgetary documentation that was provided to the COPS Office.
This email frown Mr. Romero includes an attached Excel file titled -Reporter/and Dram n-Down
Beyond the 36-month Period Per Position". This spreadsheet lists itemized budget eNpenclitures that were
used to pay the salary and fringe benefits of each grant -funded position beyond the thirty-six (36) months
that is allowable 'under this grant. This document identifies a total $420.920 in expenditures that were
used to pay saltily and fringe benefits of -officers beyond the thirty-six (3(1) months of approved grant
fund ing.
The e-mail received from Mr. Romero also includes a list of expenditures that arc allowable costs
under this grant program, and are eligible for reimbursement at this time, but were not previously charged
to the grant, As these expenses are eligible for rcimbursemet it, they can now be charged to the grant as an
offset to the amount of unallowable costs identified above. The total amount of these funds. as identified
in the documentation provicied by Mr. Romero, is $34.107.
The COPS t)ffice has determined that the etartulative total t.unountof unallowable costs
(including ti deduction of the approved offset) is $386,813.
"rhis -Pr(Tosed Notice of Noncompliance" provides the City ‘vith a final opportunity to submit
any additional documeiltation not previously sul)mitted to my attention at the letterhead address Ivithin
thirty (30) calendai days of the date of this letter by Monday. September 5. 201 6,
(: POfiCe 10(101:'0 !Janes
C,ity Nianager Daniel i Alfonso
August 5, 2016
Page 3
However; if there is no additional documentation not previously submitted to support these
reimbursements and if the City agrees with the COPS Office's determination for unallowable costs,
then by this letter, the COPS Office is requesting repayment of funds to COPS Hiring Program
(('111') Grant 420111LWX0010 in the amount of S386,813. (MP Grant #2011ULWX0010 is
currently set to expire on 8/31/2016. As such, repayment of these funds will result in the funds
being forfeited by tIn City and credited hack to ('HP Grant 112011ULNA,X0010 for de -obligation
during the grant closeout.
Tfhe (..':„ity must return these funds 6) my attention at the letterhead address with a check made
payable to the 1„.l.S. Department of JusticetC(,)PS Office ‘vithin thirty .(30) calendar days of the date of this
letter by. Septetnber 5, 2016. Please indicate the ageney's ()RI number (F1,01306), the agency's Jetta]
name (City of MiarnI vendor 11) (596000375) and the respective grant number (#20111.1.AV.X0010) on
the tnemo portion of the check to ensure the check will he credited to the proper grant account,
Please he are that tithe City cannot provide any documentation not previously submitted to
demonstrate complian::e, IC Will be found in \ iolation oldie allowable costs requirement of the COPS
Iliring Program grant in question, and a -Notice of Noncompliance'. NVill be issued for lmallowable costs,
As a reminder, upon repayment. an amended final, S1-425 financial status report lutist be
submitted to reflect the correct financial charges as previously indicated in this letter. Please be sure to
indicate the repayment of funds for "unallowable costs- in Box 12 (Remarks) on the SF-425.
Thank you for your cooperation in resolving this matter, if you have airy questions concernim..t.
this 190Tice,, please call me at (202) 6 6-2314. You 'nay also email inc directly at
gregory.sm ileyfiiaisdoj.gov.
Sincerely,
(lregory
Grant Nionnoring Specialist
cc: 1.„.„ieutenant Albert ,1„
iami Police Department
Grant File: C.11.1) Grant g 2011 .,11„,W.X0010