HomeMy WebLinkAboutExhibitCITY OF MIAMI, FLORIDA
INTER -OFFICE MEMORANDUM
TO: Honorable Mayor and Members DATE: November 9, 2020
of the City Commission
FROM: Arthur Noriega V SUBJECT: Information for the FY 2019-20
City Manager
Year -End Budget Amendment
Background for the General Fund Amendment
As has been done in prior years, it is recommended that the City Commission amend the City's previously -
approved budget allocations so that the budget remains in compliance with State Law. The City
Commission has been advised of most of the following recommended amendments to the General Fund,
Special Revenue Funds, and Debt Service Funds through briefings and the monthly budget reports.
Recommendations of year-end budget amendments for departments are only made and recommended
when expenditures exceed the authorized budget. Recommendations for transfers to capital projects are
made for Citywide projects with recent requirements or shortfalls.
These recommended amendments do not include rollover allocations to the Special Revenue Funds for
unspent funds, according to the Financial Integrity Ordinance (for Elected Officials, and the Departments
of Innovation and Technology, Parks and Recreation, and Real Estate and Asset Management), as the
available expenditures are currently unaudited. The year-end external audit is underway. The rollover of
any unspent funds for these offices and departments will be recommended in the FY 2020-21 Mid -Year
Budget Amendment.
The FY 2019-20 total Amended General Fund Budget is not recommended to change, remaining at
$803.776 million, with recommendations to amend individual budgets within the overall total. In such an
uncertain year as this past one, some departments have exceeded their annual allocations for good
reasons as explained below and shown in Attachment A. The Non -Departmental Accounts (NDA) are
recommended to be reduced by the same amount as the recommended increases in the Departments.
Of course, these recommended changes are only technical as the time to spend these funds in
Departments has already expired.
Adjustments to the General Fund Expenditures by Department
It is recommended that the FY 2019-20 Adopted Budget of the Office of the City Manager be increased
by $8,000 to a revised total of $2.830 million due to filling vacant positions faster than had been
originally anticipated.
It is recommended that the Office of Agenda Coordination FY 2019-20 Adopted Budget of $379,000 be
increased by $14,000 to a revised total of $393,000 primarily due to higher than foreseen personnel
costs when the budget was adopted.
It is recommended that the Building Department FY 2019-20 Adopted Budget of $15.092 million be
increased by $1.175 million to a revised total of $16.267 million primarily due to the need for on -going
Honorable Mayor and Members of the City Commission
Information for the FY 2019-20 Year -End Budget Amendment
Page 2 of 4
support by outside consultants during the COVID-19 pandemic for inspections, plans review, and other
functions throughout the Department. These consultants were needed to maintain the appropriately
rapid turn -around times desired by the industry and the City Commission.
The FY 2019-20 Adopted Budget of $8.417 million for the Office of Code Compliance is recommended to
be increased by $69,000 to a revised total of $8.486 million primarily due to higher than anticipated
overtime expenditures and machinery and equipment for newly hired Code Compliance Inspectors.
The FY 2019-20 Adopted Budget for the Finance Department of $10.320 million is recommended to be
increased by $184,000 to a revised total of $10.504 million due to not meeting the budgeted attrition
savings amounts early in the fiscal year.
It is recommended that the Department of Human Resources FY 2019-20 Adopted Budget of $5.129
million be increased by $132,000 to a revised total of $5.261 million primarily due to not meeting the
budgeted attrition savings amounts early in the fiscal year.
The FY 2019-20 Adopted Budget for the Department of Innovation and Technology of $14.004 million is
recommended to be increased by $29,000 to a revised total of $14.033 million primarily due to
temporary personnel expenditures that were posted to the General Fund after the expiration of an
existing grant.
It is recommended that the Office of Neighborhood Enhancement Team FY 2019-20 Adopted Budget of
$8.397 million be increased by $3,000 to a revised total of $8.4 million primarily due to not meeting the
budgeted attrition savings amounts early in the fiscal year.
The FY 2019-20 Adopted Budget for the Planning Department of $5.787 million is recommended to be
increased by $132,000 to a revised total of $5.919 million primarily due to not meeting the budgeted
attrition savings amounts early in the fiscal year and tuition reimbursement contractually due to
employees.
It is recommended that the Department of Resilience and Public Works FY 2019-20 Adopted Budget of
$27.187 million be increased by $527,000 to a revised total of $27.714 million primarily due to higher
than budgeted overtime expenditures for maintenance operations, unexpected storm sewer repairs,
and higher than anticipated expenditures for canals and waterway inspection and maintenance.
The FY 2019-20 Adopted Budget for the Solid Waste Department of $35.515 million is recommended to
be increased by $618,000 to a revised total of $36.133 million primarily due to overtime costs associated
with the Super Bowl and other special events.
General Fund - Transfers -Out
The FY 2019-20 Adopted Budget of $68.227 million is recommended to be increased by $6.968 million to
a revised total of $ $75.195 million. Of this increase, $5 million is recommended to be transferred to the
City's Emergency Funds to allow for a grant match for COVID-19 (and FEMA) projects. The remaining
$1.968 million is recommended to be transferred to accommodate Citywide capital projects, not
associated with individual districts, that have recently developed requirements or shortfalls as detailed
below.
Honorable Mayor and Members of the City Commission
Information for the FY 2019-20 Year -End Budget Amendment
Page 3 of 4
• A transfer out to the City's Emergency Funds is recommended to allow for a grant match for
COVID-19 (and other FEMA) projects ($5million)
• A transfer out to Capital for 40/50 Year Recertifications ($1 million), as per Ordinance 13861
($300,000 to current and future Park and Recreation recertifications and $700,000 to current and
future recertifications at Citywide facilities)
• A transfer out to Capital to reimburse the Bayfront Park Management Trust for repairs undertaken
on behalf of the City ($25,000)
• A transfer out to Capital for parks environmental control protection monitoring and remediation
($581,000)
• A transfer out to Capital for the E-Builder technology project to accommodate an extension of
time to finish the project ($275,000)
• A transfer out to Capital for the Fire Training Center Roof Replacement and Interior Damage
Repairs project as required City match for Federal Emergency Management Agency (FEMA)
funding ($14,479.00)
• A transfer out to Capital to purchase and install an appropriate plaque at the College of Policing to
change the name of the building to the Chief Clarence Dickson Police College ($60,900)
• A transfer out to Capital to accommodate staff time for work on the Citywide project to install
backflow valves while most of the costs are funded by a grant that does not allow staff time
($12,000)
Adjustments to Special Revenue Funds
Adjustments in the Special Revenue Funds are normally 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 on
September 27, 2019, by Ordinance 13861 and amended on June 11, 2020, by Resolution R-20-0166
totaled $183.180 million. This Budget Amendment adds $2.432 million for a revised total Special Revenue
Fund Budget of $185.612 million. The budget changes (Attachment 6) are further described below.
Adjustments of $25,000 or less will not have resolutions associated with them per Section 18-115 of the
City Code. Additionally, it is recommended to transfer $1.394 million from Special Revenue Fund
(Transportation and Transit — Fund 15600) to Capital Project Fund for the acquisition of trolleys and to
transfer the Mid -Year Park rollover from Special Revenue Fund (Departmental Improvement Initiatives —
Fund 15500) in the amount of $1.584 million to Capital Project fund for various projects.
It is to be noted that the transfer to Capital from the Special Revenue Fund in the amount of $2.978 million
will not change the Special Revenue fund allocation because of the budgetary capacity that already existed
in the total Special Revenue Funds.
It is recommended that the General Special Revenue account FY 2019-20 Adopted Budget of $3.944
million be increased by $150,000 to a revised total of $4.094 million. The increase is due to the acceptance
of a reimbursement grant from the Urban Sustainability Director's Network (USDN) by Resolution R-20-
0010 adopted on January 23, 2020.
Honorable Mayor and Members of the City Commission
Information for the FY 2019-20 Year -End Budget Amendment
Page 4 of 4
It is recommended that the Housing and Community Development Special Revenue account FY 2019-20
Adopted Budget of $52.009 million be increased by $1.745 million to a revised total of $53.754 million.
This increase is due to the acceptance of the Coronavirus Relief Funds (CRF) from the United States
Treasury for the mortgage payment assistance program by Resolution R-20-0237 adopted on July 23,
2020, in the amount of $1.313 million and the acceptance of the mainstream voucher program funds
from the United States Department of Housing and Urban Development (HUD) in the amount of
$432,159) per Resolution R-20-102 adopted on April 9, 2020.
It is recommended that the Department Improvement Initiatives Special Revenue account
FY 2019-20 Adopted Budget of $19.691 million be increased by $291,000 to a revised total of $19.982
million. The increase is due to the acceptance of the Summer Youth Employment and Financial
Empowerment grant in the amount of $275,000 by Resolution R-20-01-143 adopted on June 14, 2020,
and a grant agreement on January 28, 2020, in the amount of $16,000 for the "Keep America Beautiful
Litter Control and Prevention "program from the State of Florida Department of Transportation (FDOT).
It is recommended that the Fire -Rescue Services Special Revenue account FY 2019-20 Adopted Budget of
$3.998 million be increased by $84,000 to a revised total of $4.82 million. The increase is due to the
acceptance of supplemental funding from FEMA FY 2018 as per Resolution R-20-0068 adopted on
March 12, 2020.
It is recommended that the Human Services Special Revenue account FY 2019-20 Adopted Budget of
$294,000 be increased by $162,000 to a revised total of $456,000. The increase is due to the acceptance
of supplemental funding from FEMA FY 2018 as per Resolution R-20-0068 on March 12, 2020.
Debt Service Fund Amendment
The FY 2019-20 Adopted Budget for Special Obligation Bonds of $54.058 million is recommended to be
increased by $91.986 million to a revised total of $146.044 million to account for the refunding of the
taxable special obligation parking revenue note series 2019, Fund 24012 ($83.823 million), Fund 24013
($632,000), and Fund 24029 ($3.547 million) as per Resolution R-19-0385, adopted by the City
Commission in on October 10, 2019, and also the refunding of the revenue refunding bonds, series 2012
(Port of Miami Tunnel Project), fund 24030 (FY 2019-20 Impact) in the amount of $97,000 per Resolution
R-20-01-93, adopted by the City Commission in on July 09, 2020. Additionally, it is recommended to adjust
the FY 2019-20 budget in the amount of $3.887 million for the intrafund transfer of fund balance from the
old Street and Sidewalk fund 24011 to the newly refinanced Street and Sidewalk Fund 24026.
General Fund Budget Amendment
Attachment A
General Fund Revenues
Amended Budget
FY 2019-20
Year to Date
Actual
Year to Date
Variance
Amendment and
Allocation Value
Final Budget
Property Taxes
$396,441,000
$389,606,911
-$6,834,089
$396,441,000
Franchise Fees and Other Taxes
$115,481,000
$113,412,525
-$2,068,475
$115,481,000
Interest
$7,150,000
$10,684,318
$3,534,318
$7,150,000
Transfers -IN
$4,945,000
$5,291,193
$346,193
$4,945,000
Fines and Forfeitures
$5,904,000
$7,487,992
$1,583,992
$5,904,000
Intergovernmental Revenues
$84,200,000
$63,936,500
-$20,263,500
-$10,863,000
$73,337,000
Licenses and Permits
$67,905,000
$72,452,806
$4,547,806
$67,905,000
Other Revenues (Inflows)
$9,944,000
$15,262,593
$5,318,593
$9,944,000
Reserve for Revenues Shortfall
-$10,863,000
$0
$10,863,000
$10,863,000
$0
Charges for Services
$122,669,000
$103,792,511
-$18,876,489
$122,669,000
Total Revenues
$803,776,000
$781,927,349
-$21,848,651
$803,776,000
General Fund Expenditures
Amended Budget
FY 2019-20
Year to Date
Actual
Year to Date
Variance
Amendment and
Allocation Value
Final Budget
Mayor
$1,627,000
$1,364,975
$262,025
$1,627,000
Commissioners
$3,906,000
$3,606,950
$299,050
$3,906,000
City Manager
$2,822,000
$2,829,185
-$7,185
$8,000
$2,830,000
Agenda Coordination
$379,000
$392,344
-$13,344
$14,000
$393,000
Building
$15,092,000
$16,266,140
-$1,174,140
$1,175,000
$16,267,000
Capital Improvements
$4,553,000
$4,333,499
$219,501
$4,553,000
City Attorney
$9,919,000
$9,901,551
$17,449
$9,919,000
City Clerk
$2,039,000
$1,934,660
$104,340
$2,039,000
Civil Service
$558,000
$546,129
$11,871
$558,000
Code Compliance
$8,417,000
$8,485,514
-$68,514
$69,000
$8,486,000
Communications
$2,309,000
$2,223,925
$85,075
$2,309,000
Equal Opportunity and Diversity
$573,000
$536,085
$36,915
$573,000
Finance
$10,320,000
$10,503,870
-$183,870
$184,000
$10,504,000
Fire -Rescue
$162,867,000
$160,872,076
$1,994,924
$162,867,000
General Services Administration
$27,465,000
$26,366,513
$1,098,487
$27,465,000
Grants Administration
$1,446,000
$1,413,138
$32,862
$1,446,000
Housing and Community Developmei
$2,027,000
$2,025,305
$1,695
$2,027,000
Human Resources
$5,129,000
$5,260,187
-$131,187
$132,000
$5,261,000
Human Services
$5,722,000
$5,184,816
$537,184
$5,722,000
Independent Auditor General
$1,400,000
$1,323,437
$76,563
$1,400,000
Innovation and Technology
$14,004,000
$14,032,589
-$28,589
$29,000
$14,033,000
Management and Budget
$2,719,000
$2,709,262
$9,738
$2,719,000
Neighborhood Enhancement Team
$8,397,000
$8,399,448
-$2,448
$3,000
$8,400,000
Parks and Recreation
$49,777,000
$46,209,379
$3,567,621
$49,777,000
Planning
$5,787,000
$5,918,029
-$131,029
$132,000
$5,919,000
Police
$260,621,000
$259,413,072
$1,207,928
$260,621,000
Procurement
$2,888,000
$2,847,318
$40,682
$2,888,000
Real Estate Asset Management
$13,346,000
$13,109,167
$236,833
$13,346,000
Resilience and Public Works
$27,187,000
$27,713,408
-$526,408
$527,000
$27,714,000
Resilience and Sustainability
$721,000
$646,773
$74,227
$721,000
Risk Management
$3,543,000
$3,195,957
$347,043
$3,543,000
Solid Waste
$35,515,000
$36,132,921
-$617,921
$618,000
$36,133,000
Zoning
$4,369,000
$4,197,922
$171,078
$4,369,000
Transfers -Out
$68,227,000
$63,751,000
$4,476,000
$6,968,000
$75,195,000
Non -Departmental
$38,105,000
$30,079,825
$8,025,175
-$9,859,000
$28,246,000
Total Expenditures
$803,776,000
$783,726,369
$20,049,631
$0
$803,776,000
Special Revenue Year -End Budget Amendment
Attachment B
Special Revenue Funds
FY 2019-20
Amended
Budaet
Amendment Value
Final Budget
General Special Revenue
$3,944,000
$150,000
4,094,000
Bayfront/Riverfront Land Acquisition Rouse Trust
$1,658,000
1,658,000
City Clerk Services
$1,556,000
1,556,000
Community and Economic Development
$52,009,000
$1,745,000
53,754,000
Departmental Improvement Initiatives
$19,691,000
$291,000
19,982,000
Fire Rescue Services
$3,998,000
$84,000
4,082,000
UASI-Fire Rescue
$12,914,000
12,914,000
Homeless Program
$2,769,000
2,769,000
Human Services
$294,000
$162,000
456,000
Miami Ballpark Parking Facilities
$12,819,000
12,819,000
NET Offices and Code Enforcement
$243,000
243,000
Parks and Recreation Services
$3,569,000
3,569,000
Planning Services
$15,988,000
15,988,000
Public Art Fund
$573,000
573,000
Planning and Zoning Tree Trust Fund
$3,275,000
3,275,000
Police Services
$15,066,000
15,066,000
Law Enforcement Trust Fund
$815,000
815,000
Public Works Services
$9,072,000
9,072,000
Sport Facilities and Activities
$471,000
471,000
Solid Waste Recycling Trust
$146,000
146,000
Transportation and Transit
$22,210,000
22,210,000
Emergency Funds
$100,000
100,000
TOTAL SPECIAL REVENUE FUNDS
$183,180,000
$2,432,000
$185,612,000