HomeMy WebLinkAboutExhibitCITY OF MIAMI, FLORIDA
INTER -OFFICE MEMORANDUM
TO: Honorable Mayor and Members DATE: November 5, 2021
of the City Commission
FROM: Arthur Noriega V. // SUBJECT: Information for the FY 2020-21
City Manager j(� Year -End Budget Amendment
Background and Summary for General Fund Amendment
The financial system is now closed for FY 2020-21 and 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 were advised of most of the following recommended amendments to the
General Fund, Special Revenue Funds, and Debt Service Funds through the monthly budget reports.
Recommendations of year-end budget amendments for departments are only proposed when
expenditures exceed the department's authorized budget. Recommendations for capital projects are
made for Citywide projects with recent shortfalls.
These recommended amendments do not include rollover allocations to the Special Revenue Funds for
unspent funds, pursuant to the Financial Integrity Ordinance (for Elected Officials, Innovation and
Technology, Parks and Recreation, and the Department of Real Estate and Asset Management), as the
available expenditures are currently unaudited. The FY 2020-21 audit is currently underway. The rollover
of these unspent funds will be recommended in the FY 2021-22 Mid -Year Budget Amendment after
completion of the audit.
The City's FY 2020-21 Amended General Fund Budget is revised to a total of $873.333 million. The increase
is primarily due to the increases in the "Intergovernmental Revenues" ($4.900 million) and the "Licenses
and Permits Revenues" ($5.600 million) that are exceeding prior estimates.
The list that follows denotes the areas of increased adjustments and summarizes the principal reasons for
each requested change. Additionally, Attachment A shows a listing of the operating units that necessitate
an increase in allocation ($1.260 million), and other proposed adjustments to the Non -Departmental
Account ($-3.705 million) in addition to the increase in revenues, to offset the adjustment in "Transfers -
out" ($12.945 million) to Special Revenue Fund, Debt Service Fund and to the Capital Projects Fund.
Honorable Mayor and Members of the City Commission
Information for the FY 2020-21
Page 2 of 3
Adjustments to the General Fund Expenditures by Department
Building
The FY 2020-21 Amended Budget of $17.877 million is increased by $1.200 million to a revised total of
$19.077 million primarily due to the need for on -going support for inspections and plans review from
outside consultants, higher than anticipated expenditures for Overtime due to full-time and temporary
staff assisting in the alleviation of backlogged work, and due to higher than anticipated expenditures in
various line items.
Risk Management
The FY 2020-21 Amended Budget of $3.354 million is increased by $60,000 to a revised total of $3.414
million primarily due to higher than anticipated expenditures for Unemployment Compensation ($17,000)
because of the COVID-19 pandemic, and higher than anticipated expenditures for Professional
Services ($41,000) due to the acquisition of the Wellness Trailer.
General Fund - Transfers -Out
The FY 2020-21 Adopted Budget of $92.169 million is increased by $12.945 million to a revised total of
$105.114 million. The increase is due to the allocation of additional funding to Special Revenue Funds,
the Debt Service and the Capital Project Fund as detailed below.
• A transfer out to Special Revenue Fund — Police Services in the amount of $2.950 million for the
matching of the COPS Grant FY20 adopted and passed by the City Commission on June 10, 2021
(Resolution R-21-0225).
• An adjustment of -$35,000 to the transfer out to the Special Revenue Fund — Human Services due
to the partial funding expenditures by a Housing and Community Development — Community
Development Block Grant (CDBG) funding grant.
• A transfer out to the Debt Service Fund in the amount of $2.030 million for the third drawdown of
the Santander Master Lease Agreement, as previously mentioned in the June Projection Report.
• A transfer out to Capital Fund for the Citywide light and heavy fleet replacement ($1.300 million),
Oracle Cloud implementation ($3.000 million), Fire Bunker Gear ($1.700 million) and for the
Computer Aided Dispatch System (CAD) ($2.00 million).
Adjustments to Special Revenue Funds
Adjustments to 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
Amendment adopted by the City Commission.
The Special Revenue Fund Budget that was initially approved by the City Commission on September 24,
2020 by Resolution No. R-20-0409 and amended on June 24, 2021 by Resolution R-21-0264 totaled
$213.638 million. This Budget Amendment adds $3.193 million, for a revised total Special Revenue Fund
Honorable Mayor and Members of the City Commission
Information for the FY 2020-21
Page 3of3
Budget of $216.831 million. The budget changes (Attachment B) are further described below.
Adjustments of $50,000 or less will not have resolutions associated with them in accordance with Section
18-115 of the City Code.
Fire -Rescue Services
The FY 2020-21 Amended Budget of $24.355 million is increased by $63,000 to a revised total of $24.418
million. The increase is due to the acceptance of funding in the amount of $100,000 per Resolution R-21-
0001 adopted and passed by the City Commission on January 1, 2021 for the Urban Search and Rescue
Task Forces (loaded in advance in the Budget by $50,000) and the acceptance of Donations in an amount
of $13,000.
Department Improvement Initiatives
The FY 2020-21 Amended Budget of $20.176 million is increased by $215,000 to a revised total of $20.391
million. The increase is due to the acceptance of Summer Youth Employment and Financial Empowerment
grant in the amount of $200,000 per Resolution R-21-0136 adopted and passed by the City Commission
April 8, 2021 and a grant agreement on March 1, 2021 in the amount of $15,000 for the "Keep America
Beautiful Litter Control and Prevention "program from the State of Florida Department of Transportation
(FDOT).
Human Services
The FY 2020-21 Amended Budget of $527,000 is decreased by $35,000 to a revised total of $492,000. The
decrease is due to the returning of a prior transfer back to the General Fund to cover indirect cost
allocation.
Police Services
The FY 2020-21 Amended Budget of $12.656 million is increased by $2.950 million to a revised total of
$15.606 million. The increase is due to matching funding required by the COPS Grant FY20 per Resolution
R-21-0225 adopted and passed by the City Commission June 10, 2021.
Adjustments to Debt Service Funds
The FY 2020-21 Adopted Budget for the Debt Service Fund of $71.534 million is increased by $2.030 million
to account for the "transfer in" to the Special Obligation Bond Fund 24028 for the third drawdown of the
Santander Master Lease Agreement.
General Fund Budget
Amendment
General Fund Revenues
Amended Budget #
4
FY 2020-21
Year to Date
Attachment A
Amendment
Year to Date and Allocation
Property Taxes
$424,609,000
$410,291,267
-$14,317,733
$424,609,000
Franchise Fees and Other Taxes
117,566,000
116,227,339
-$1,338,661
117,566,000
Interest
$4,814,000
808,854
-$4,005,146
4,814,000
Transfers -In
$4,211,000
5,605,700
$1,394,700
-
4,211,000
Fines and Forfeitures
$7,644,000
7,982,233
$338,233
7,644,000
Intergovernmental Revenues
$67,210,000
72,175,293
$4,965,293
4,900,000
72,110,000
Licenses and Permits
$66,587,000
72,250,311
$5,663,311
5,600,000
72,187,000
Other Revenues (Inflows)
$53,258,000
6,705,318
-$46,552,682
53,258,000
Charges for Services
$116,934,000
115,770,465
-$1,163,535
116,934,000
Total Revenues
$862,833,000
$807,816,780
-$55,016,220
$10,500,000
873,333,000
General Fund Expenditures
Amended Budget #
3
FY2020-21
Mayor
$2,355,000
2,003,076
351,924
$2,355,000
7,447,000
Commissioners
7,447,000
5,466,065
1,980,935
City Manager
2,857,000
2,646,188
210,812
2,857,000
Agenda Coordination
388,000
382,229
5,771
388,000
Independent Auditor General
1,371,000
1,367,220
3,780
1,371,000
City Attorney
10,652,000
10,466,907
185,093
10,652,000
City Clerk
2,060,000
2,030,293
29,707
2,060,000
Civil Service
561,000
542,616
18,384
561,000
Code Compliance
8,941,000
8,634,954
306,046
8,941,000
Communications
1,746,000
1,699,629
46,371
1,746,000
551,000
Equal Opportunity and Diversity Programs
551,000
540,997
10,003
Finance
11,256,000
10,875,348
380,652
11,256,000
Grants Administration
1,666,000
1,513,510
152,490
1,666,000
Human Resources
5,212,000
5,138,566
73,434
5,212,000
Innovation and Technology
15,432,000
15,235,235
196,765
15,432,000
Management and Budget
3,409,000
3,009,202
399,798
3,409,000
Neighborhood Enhancement Teams (NET)
620,000
594,858
25,142
620,000
Procurement
3,028,000
2,906,848
121,152
3,028,000
6,878,000
Human Services
6,878,000
5,822,453
1,055,547
Building
17,877,000
5,404,000
19,041,122
5,036,734
(1,164,122)
367,266
1,200,000
19,077,000
5,404,000
Planning
Zoning
4,567,000
4,261,623
305,377
4,567,000
Housing and Community Development
1,096,000
1,068,187
27,813
1,096,000
28,172,000
General Services Administration
28,172,000
27,215,325
956,675
Resilience and Public Works
28,938,000
28,578,947
359,053
28,938,000
38,383,000
Solid Waste
38,383,000
37,602,937
780,063
Capital Improvements
4,593,000
4,290,261
302,739
4,593,000
175,857,000
Fire -Rescue
175,857,000
166,440,761
9,416,239
Police
271,321,000
265,011,085
6,309,915
271,321,000
Real Estate and Asset Management
14,683,000
13,702,742
980,258
14,683,000
52,516,000
3,414,000
33,768,033
Parks and Recreation
52,516,000
49,028,392
3,487,608
Risk Management
3,354,000
3,398,828
(44,828)
60,000
Non -Departmental Accounts (NDA)
37,473,033
28,241,515
9,231,518
(3,705,000)
Transfers - Out
92,168,967
92,168,967
-
12,945,000
105,113,967
TOTAL GENERAL FUND
$862,833,000
$825,963,620
$36,869,380
$10,500,000
$873,333,000
Attachment B
Special Revenue Funds
FY 2020-21
Amended Budget
Adjustment
Budget Adjustment
Loaded In Oracle
Total Adjustment
FY 2020-21
Amended Budget
General Special Revenues
$ 5,335,000
-
5,335,000
Sport Facilities and Activities
13,000
-
13,000
Planning Services
21,000,000
-
21,000,000
Planning and Zoning Tree Trust Fund
3,722,000
-
3,722,000
Public Art Fund
2,035,000
-
2,035,000
Fire Rescue Services
24,355,000
63,000
63,000
24,418,000
Parks and Recreation Services
3,761,000
-
3,761,000
Police Services
12,656,000
2,950,000
2,950,000
15,606,000
Law Enforcement Trust Fund
970,000
-
970,000
Public Works Services
7,110,000
-
7,110,000
Solid Waste Recycling Trust
114,000
-
114,000
City Clerk Services
1,627,000
-
1,627,000
Community and Economic Development
73,306,000
-
73,306,000
Homeless Program
2,715,000
-
2,715,000
Human Services
527,000
(35,000)
(35,000)
492,000
Bayfront/Riverfront Land Acquisition Rouse Trust
1,896,000
-
1,896,000
Miami Ballpark Parking Facilities
6,921,000
-
6,921,000
Departmental Improvement Initiatives
20,176,000
215,000
215,000
20,391,000
Transportation and Transit
25,288,000
-
25,288,000
Emergency Funds
100,000
-
100,000
NET Offices and Code Enforcement
11,000
-
11,000
TOTAL SPECIAL REVENUE FUNDS
$ 213,638,000
$
2,915,000
$
278,000
$
3,193,000
$ 216,831,000