HomeMy WebLinkAboutSubstitution Memo from Office of Management and BudgetCITY OF MIAMI, FLORIDA
INTER -OFFICE MEMORANDUM
Arthur Noriega V.
City Manager
Date: November 15, 2024
Subject: Substitution Fiscal Year 2023-24
Close-out Budget Amendment —
RE.11 File ID:16636
Marie "Maggie" Gouin, Director Enclosures: ASF, Resolution, and Exhibit A
Office of Management and Budget
The Office of Management and Budget respectfully requests that item RE. 11
amending appropriations relating to operational and budgetary requirements for the fiscal
year ending September 30, 2024, be substituted in the November 21, 2024 City Commission
Meeting, to reflect changes made to the original agenda item and supplemental materials as
shown in the exhibits provided.
Upon approval, the revised Agenda Summary Form, Resolution, and Exhibit "A" will be
forwarded to the Agenda Office for distribution to the Mayor and all Commissioners.
DocuSigned by:
111461,
Approved
OSOOr90372D0I2AA...
Arthur Noriega V., City Manager
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10
AGENDA ITEM SUMMARY FORM
FILE ID: 16636
Law Department
Matter ID No.
Date: 9/11/2024 Requesting Department: Office of Management and Budget
Commission Meeting Date: 11/21/2024 District Impacted : All
Type: ®Resolution ❑ Ordinance ❑ Emergency Ordinance ❑ Discussion Item ❑ Future Legislation ❑ Other
Subject: FY 2023-24 Budget Appropriations
Purpose of Item:
Recommend changes to the FY 2023-24 budget to allow for year-end close-out.
Background Information:
As FY 2023-24 is now complete and the financial system is now closed, as such it is now appropriate
to amend the City's previously approved budget allocations to close the fiscal year in compliance with
existing laws ( Florida Statutes 166.241) and best practices.
Budget Impact Analysis
® Yes ❑ No Is this item related to revenue?
® Yes LI No Is this item an expenditure? If so, please identify funding source below.
General Account No: Various
Special Revenue Account No: Various
CIP Project No: N/A
❑ Yes El No Is this Item funded by bonds?
Start Up Capital Cost:
Maintenance Cost:
Total Fiscal Impact: $58,406,000 (GF: $57,240,000; SR: $1,166,000)
Sponsorship Information
(This section is not required for items that have Citywide impact.)
❑ Yes ❑ No Has the District Commissioner been advised of this item?
Please check which of the following applies:
❑ The District Commissioner will sponsor the item. Specify district below.
❑ D1 ❑D2 ❑D3 ❑D4 ❑D5
❑ The District Commissioner will NOT sponsor the item.
❑ Response pending from District Commissioner.
Does the item require approval from the following departments?
❑ Grants
❑ Procurement
❑ Risk
Dept. Director
Final Approval
co
Page 1 of 1
..TITLE
A RESOLUTION OF THE MIAMI CITY COMMISSION, WITH ATTACHMENT(S), AMENDING
APPROPRIATIONS RELATING TO OPERATIONAL AND BUDGETARY REQUIREMENTS
FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2024.
..BODY
WHEREAS, in accordance with Section 166.241(4), Florida Statutes, and other
applicable State of Florida and local laws (collectively, "Laws"), the City of Miami ("City") is
amending and closing out its General Fund Budget and total Budget for all funds for the fiscal
year ending September 30, 2024 ("Fiscal Year 2023-24"), as further described in Exhibit "A",
attached and incorporated; and
WHEREAS, the General Fund Budget for Fiscal Year 2023-24 is $1,117,828,000 and
the total Budget for all operating funds is $1,698,028,000; and
WHEREAS, in accordance with the close-out memorandum set forth in Exhibit "A",
attached and incorporated, it is in the best interests of the City to authorize the City Manager to
make any necessary changes to adjust, amend, and appropriate the City's Fiscal Year 2023-24
Operating Budget, Five -Year Financial Plan, Strategic Plan, and Multi -Year Capital Plan as may
be necessary for said purpose; and
WHEREAS, the major source of revenue for the General Fund is derived from the
category identified as "Property Taxes" in the amount of $529,682,000; and
WHEREAS, it is necessary to adjust year-end budgets for the General Fund, Special
Revenue Funds, and Debt Service Funds in order to comply with the Laws;
NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY OF
MIAMI, FLORIDA:
Section 1. The recitals and findings contained in the Preamble to this Resolution are
adopted by reference and incorporated as if fully set forth in this Section.
Section 2. The following appropriations are made for the municipal operations of the
General Fund for Fiscal Year 2023-24:
GENERAL FUND AMENDED
APPROPRIATIONS
Departments, Boards and Offices:
Mayor
Commissioners
City Manager
Agenda Coordination
Independent Auditor General
City Attorney
City Clerk
Civil Service
Code Compliance
Communications
Equal Opportunity and Diversity Programs
Finance
Grants Administration
Human Resources
Innovation and Technology
Management and Budget
Procurement
Resilience and Sustainability
Human Services
Building
Planning
Zoning
Housing and Community Development
Capital Improvements
General Services Administration
Resilience and Public Works
Solid Waste
Fire -Rescue
Police
Real Estate and Asset Management
Parks and Recreation
Risk Management
Non -Departmental Accounts (NDA)
Transfers - Out
Total
$
3,261,000
11,333,000
4,888,000
413,000
1,782,000
12,310,000
2,321,000
677,000
11,402,000
1,666,000
647,000
12,784,000
1,889,000
6,083,000
14,711,000
3,737,000
3,344,000
1,171,000
7,730,000
36,407,000
7,216,000
6,030,000
2,521,000
1,800,000
35,127,000
38,505,000
48,413,000
236,992,000
352,626,000
18,864,000
60,621,000
4,561,000
36,266,000
129,730,000
$ 1,117,828,000
Section 3. The above appropriations for the General Fund are made based on the
following sources of revenues for Fiscal Year 2023-24:
GENERAL FUND REVENUES
Property Taxes $ 529,682,000
Franchise Fees and Other Taxes 138,291,000
Interest 46,593,000
Transfers -In 25,390,000
Fines and Forfeitures 6,743,000
Intergovernmental Revenues 111,569,000
Licenses and Permits 104,888,000
Other Revenues (Inflows) 11,377,000
Charges for Services 143,295,000
TOTAL GENERAL FUND $ 1,117,828,000
Section 4. The following appropriations are made for the municipal operations of Debt
Service Funds for Fiscal Year 2023-24:
DEBT SERVICE FUNDS APPROPRIATONS
General Obligation Bonds
Special Obligation Bonds
TOTAL DEBT SERVICE FUNDS
$
$
25,958,000
40,368,000
66,326,000
Section 5. The above appropriations for Debt Service Funds are made based on the
following sources of revenues for Fiscal Year 2023-24:
DEBT SERVICE FUNDS REVENUES
Property Taxes
Transfers -In and Other Revenues
TOTAL DEBT SERVICE FUNDS
$
$
25,958,000
40,368,000
66,326,000
Section 6. The following appropriations are made for the municipal operations of
Special Revenue Funds for Fiscal Year 2023-24:
SPECIAL REVENUE FUNDS AMENDED
APPROPRIATIONS
General Special Revenues
Sport Facilities and Activities
Planning Services
Planning and Zoning Tree Trust Fund
Public Art Fund
Historic Preservation Trust Fund
Fire Rescue Services
UASI-Fire Rescue
NET Offices and Code Enforcement
Parks and Recreation Services
Police Services
Law Enforcement Trust Fund
Public Works Services
Solid Waste Recycling Trust
City Clerk Services
Community and Economic Development
Homeless Program
Human Services
Bayfront/Riverfront Land Acquisition Rouse Trust
Mami Ballpark Parking Facilities
Departmental Improvement Initiatives
Transportation and Transit
Emergency Funds
American Rescue Plan Act
TOTAL SPECIAL REVENUE FUNDS
4,047,000
18,000
22,750,000
2,766,000
3,786,000
648,000
10,683,000
14,640,000
11,000
4,016,000
19,852,000
1,688,000
8,680,000
127,000
2,005,000
75,978,000
2,407,000
1,370,000
2,079,000
16,697,000
85,047,000
23,710,000
17,953,000
80,000,000
400,958,000
Section 7. The above appropriations for Special Revenue Funds are made based on
the following sources of revenues for Fiscal Year 2023-24:
SPECIAL REVENUE FUNDS
REVENUES
All Sources
TOTAL SPECIAL REVENUE FUNDS
400,958,000
400,958,000
Section 8. The following appropriations are made for the municipal operations of
Internal Service Funds for Fiscal Year 2023-24 :
INTERNAL SERVICE FUND
Life and Health Insurance
Workers' Compensation
Others
TOTAL INTERNAL SERVICE FUND
APPROPRIATIONS -
54,454,000
22,441,000
36,021,000-
$ 112,916,000.
Section 9. The above appropriations for Internal Service Funds are made based on
the following sources of revenues for Fiscal Year 2023-24:
INTERNAL SERVICE FUND REVENUES
All Sources $ 112,916,000
TOTAL INTERNAL SERVICE FUND $ 112,916,000
Section 10. This Resolution is a resolution of precedent and all other resolutions in
conflict with it are held null and void insofar as they pertain to these appropriations; however, no
provision contained in this Resolution shall be construed to violate the Anti -Deficiency Act, as
set forth in Sections 18-500 through Sections 18-503 of the Code of the City of Miami, Florida,
as amended ("City Code"). These appropriations are expenditure requirements for the City, but
are not mandatory. The City Manager is specifically authorized' to transfer funds between
accounts and withhold any of these appropriated funds from encumbrance or expenditure
should such action appear advantageous to the economic and efficient operation of the City.
The City Manager is also authorized' to transfer any excess unrestricted moneys from other
funds to the General Fund provided that those are appropriated moneys which are no longer
needed to implement the original purpose of the appropriation and whose expenditure is not
limited to use for any other specified purpose.
Section 11. All departments and the number of employees designated therein provided
for in this budget either by position summary or by the organizational chart are deemed
approved by the City Commission. Any permanent change regarding same shall require City
Commission approval.
Section 12. The City Manager is authorized' to continue to administer the executive
pay plan and benefit package, and to disburse the funds appropriated herein for said purpose in
a manner he deems appropriate. The City Manager is also authorized' to administer and
disburse the City Commission benefit package. With the exception of those positions in which
the salary is established by City Commission action, the City Manager is further authorized' to
establish the salaries of those employees in executive and staff positions in accordance with the
executive and staff pay plan. These employees may receive any salary increases given as
stated in this Resolution.
Section 13. The City Manager is authorized' to disburse any funds that may be
designated by the City Commission as cost -of -living or other pay adjustments to Civil Service,
executive and staff employees as may be approved by the City Manager.
Section 14. Nothing contained in this Resolution shall be construed as to prohibit or
prevent the City Manager, the administrative head of the City, who is responsible for the efficient
administration of all Departments, from exercising the power granted to and imposed upon him
in the Charter of the City of Miami, Florida, as amended ("City Charter") to fix, adjust, raise, of
lower salaries, and to create, abolish, fill or hold vacant, temporary or permanent positions
whenever it has been determined by the City Manager to be in the best interest of efficient and
1 The herein authorization is further subject to compliance with all legal requirements that may be imposed,
including but not limited to, those prescribed by applicable City Charter and City Code provisions.
economical administration of the City and all its Departments2. The authority contained in this
Section shall also be applicable whenever the City Manager shall cause a Department to
reorganize itself to perform its services more efficiently; such reorganization may include
reduction of budgeted positions, reclassification of positions, and alteration of the number of
budgeted positions in any given classification.
Section 15. (a) (1) The transfer of funds between the detailed accounts
comprising any separate amount appropriated by the above sections hereof is approved and
authorized when such transfer shall have been made at the request of the City Manager and
when such transfer shall have been made of any part of an unencumbered balance of an
appropriation to or for a purpose or object for which the appropriation for the herein fiscal year
has proved insufficient.
(2) The transfer of funds between the detailed accounts
comprising any separate amount appropriated by the above sections hereof is approved and
authorized when such transfer of funds is made at the request of the City Manager and when
such transfer is to be made between the detailed accounts appropriated to the same office,
department, or division.
(b) (1) To effect salary adjustments, the City Manager is further
authorized to make departmental and other transfers from any reserve accounts established in
the General Fund, and is authorized' to approve transfers for any unforeseen requirements of
all appropriated funds as may be required so long as such transfer is consistent with the
provisions contained in Chapter 18, Article IX of the City Code.
(2) To facilitate effective budgetary control and sound fiscal
management, the City Manager is further authorized to transfer funds from departmental budget
reserve accounts to the Emergency Account of Non -Departmental Accounts to other Funds, and
to departmental budget reserve accounts from the Emergency Account of Non -Departmental
Accounts to other Funds.
(3) The Emergency Account is declared to be appropriated
to meet emergency expenses and is subject to expenditure by the City Manager for any
emergency purpose.
(c) Except as herein provided, transfers between items
appropriated shall be authorized by resolution amendatory hereto, except that transfers from the
Non -Departmental Accounts may be made by resolution.
Section 16. (a) The City Manager is authorized) to invite or advertise for
bids for the purchase of any material, equipment, physical improvement, or service provided by
the aforementioned appropriations or which may be provided for in accordance with the
authority of this Resolution, for which formal bidding is required; such bids shall be returnable to
the City Commission or City Manager in accordance with City Charter or City Code provisions.
(b) Further, expenditure of the herein appropriated funds is
authorized in the procurement of goods and services by award or contract for the same by the
City Commission following the use, if applicable, of competitive negotiations unless the award of
such contract by the City Manager is expressly allowed under City Code provisions.
Section 17. This Resolution shall become effective immediately upon its adoption and
2 The provisions of this Section 14 are subject to the limitations and requirements set forth in City Commissibr)
Resolution No. 22-0230.
(71
fy°
signature of the Mayor. 3
3 If the Mayor does not sign this Resolution, it shall become effective at the end of ten (10) calendar days from the
date it was passed and adopted. If the Mayor vetoes this Resolution, it shall become effective immediately upon
override of the veto by the City Commission.
CITY OF MIAMI, FLORIDA
INTER -OFFICE MEMORANDUM
TO: Honorable Mayor and Members DATE: November 15, 2024
of the City Commission
FROM: Arthur Noriega V.
DS
QN
SUBJECT: Information for the FY 2023-24
City Manager Year -End Budget Amendment
Background and Summary for General Fund Amendment
As part of the year-end financial closing process, it is customary for the Administration to present to the
Commission a close-out budget amendment. In accordance with Florida Statutes 166.241(7), the City
may amend the budget of the previous fiscal year within 60 days (November 30`h) of the end of that
respective fiscal year. Recommendations for year-end budget amendments for departments are being
proposed to address certain line -item expenditures overages and year-end capital allocations.
In the General Fund, preliminary unaudited financial results for Fiscal Year 2023-24 indicate that the City
fund balance will increase by approximately $30.943 million from the previous fiscal year. City
Administration is recommending that $24.022 million of this surplus be allocated to year-end budget
amendments (listed below), and the remaining $6.921 million will be reserved to maintain compliance
with Financial Integrity Principles (See Attachment A).
Summary of Changes in the General Fund Revenues
The City's FY 2023-24 General Fund Revenue Budget is being amended to increase the "Interest" ($29.692
million), the "Licenses and Permits Revenues" ($16.990 million), and the "Charges for Services" ($10.558
million). This will result in total amended general fund revenues of $1.118 billion or an increase of $57.240
million (See Attachment A).
Summary of Changes in the General Fund Expenditures
The City's FY 2023-24 General Fund Expenditure Budget is being amended to increase by $57.240 million
to cover additional expenses in multiple departments. The resulting total amended General Fund
expenditure budget will be $1.118 billion (See Attachment A).
1. An increase of $41.076 million among City departments primarily to cover additional personnel
expenses due to new union contracts.
2. A decrease of -$7.858 million in the Non -Departmental Accounts (NDA), Budget Reserve to cover
others City departments' needs.
': CO
Honorable Mayor and Members of the City Commission
Information for the FY 2023-24 Year -End Budget Amendment
Page 2 of 3
3. An increase $24.022 million in the Non -Departmental Accounts (NDA), Transfer -Out — to cover
New Capital Allocations ($22.856 million) and New Special Revenue Allocations ($1.166 million)
as detailed below.
Transfer — Out Allocations Detail ($24.022 million) distributed as follows:
Transfer out to Capital — ($22.856 million) — New Appropriations considered as a Summary of
Changes in the Five -Year Capital Plan
1. $4 million for Police Vehicles
2. $4 million for Mission Critical Capital Request and additional Capital for Department of
Fire and Rescue
3. $3.5 million for Police Garage
4. $2.965 million for Little Haiti Cultural Center, Water Intrusion and Drainage
5. $2.275 million for the Caribbean Marketplace, Re -roofing
6. $1.5 million for the Underline, Maintenance
7. $981,000 for Spot Drainage
8. $600,000 for a plumbing renovation in Police Building
9. $600,000 for a Grapeland Park
10. $500,000 for Traffic Calming
11. $350,000 for a Douglas Park Dog Run
12. $300,000 for the Public Safety Building Program and Massing Study Capital Project
13. $250,000 for a Bryan Park
14. $200,000 for the Plaza de la Cubanidad
15. $160,000 for an 8th Floor Plan Renovation
16. $151,000 for the MRC, Parking Garage Supplemental
17. $150,000 for Traffic Calming Project at SW 1 AVE and SW 24 RD
18. $150,000 for the Cost of Feasibility Study for GSA lot by AECOM
19. $130,000 for the Code Compliance Office renovation in Overtown
20. $47,000 for the City Hall, District 2 Office Renovation
21. $28,000 for the Hazard Mitigation Grant - Fire Station 6 Hardening
22. $19,000 for the Police, Small -Scale Derelict Vessel Removal program (Cash Match)
Transfer out to Special Revenue — ($1.166 million)
a) $722,000 to Citywide Festivals and Events for the College Football Playoff ($550,000), the
Gay 8 Parade ($100,000), and for the Latin GRAMMYs ($72,000)
b) $311,000 for Miami for Everyone (Venture Miami) to reclassify a balance from previous
allocation of the America Rescue Plan Act
c) $150,000 for the Miami for Everyone FIU, First -Generation Scholarship Initiative (Venture
Miami) to reclassify a balance from previous allocation of the America Rescue Plan Act
d) $18,000 for the Department of Fire and Rescue, EMS Matching Grant Award — M2413.
e)-$35,000 back to the General Fund (GF) for a GF contribution to the Human Services
Special Revenue Fund no longer needed
7
Honorable Mayor and Members of the City Commission
Information for the FY 2023-24 Year -End Budget Amendment
Page 3of3
Summary of Changes in the Special Revenue Fund (New Appropriations $1.166 million)
1. An increase of $1.183 million to the Departmental Improvement Initiative fund for Citywide
Festivals and Events ($772,000; Award 2430) and for the to the Miami For Everyone (MFE)
Program ($461,000; Award 2941) as detailed in the allocation section above (items b and c).
2. An increase of $18,000 to the Fire Rescue Services Fund as a General Fund Contribution to the
EMS Matching Grant Award — M2413.
3. A decrease of -$35,000 to the Human Services Fund to reallocate a General Fund Contribution no
longer needed.
4. A reallocation of $6,000 to the Miami Ballpark Parking Facilities, Transfer -Out Budget Line Item to
cover prior year negative fund balance in the Special Obligation Bonds (SOB), funds 24023 and
24029. This reallocation has a zero net budget impact.
Summary of Changes in the America Rescue Plan Act (ARPA) Fund 97100
• A reallocation of funding totaling $1,618.98 from Department of Housing and Community
Development's ARPA-Elderly Meals Program to the ARPA-New Construction Homeownership
Project. This reallocation has a zero net budget impact.
Attachment A
General Fund Revenue
Amended Budget
FY 2023-24
Amendment
Nov 21, 2024
(Close-out)
Amended Budget
FY 2023-24
Property Taxes
$529,682,000
$529,682,000
Franchise Fees and Other Taxes
138,291,000
138,291,000
Interest
16,901,000
29,692,000
46,593,000
Transfers -In
25,390,000
25,390,000
Fines and Forfeitures
6,743,000
6,743,000
Intergovernmental Revenues
111,569,000
111,569,000
Licenses and Permits
87,898,000
16,990,000
104,888,000
Other Revenues (Inflows)
11,377,000
11,377,000
Charges for Services
132,737,000
10,558,000
143,295,000
Total Revenues
$1,060,588,000
$57,240,000
$1,117,828,000
General Fund Expenditures
Mayor
$3,261,000
-
$3,261,000
Commissioners
11,333,000
-
11,333,000
City Manager
4,888,000
-
4,888,000
Agenda Coordination
409,000
4,000
413,000
Independent Auditor General
1,782,000
-
1,782,000
City Attorney
12,310,000
-
12,310,000
City Clerk
2,301,000
20,000
2,321,000
Civil Service
647,000
30,000
677,000
Code Compliance
11,320,000
82,000
11,402,000
Communications
1,591,000
75,000
1,666,000
Equal Opportunity and Diversity Programs
647,000
-
647,000
Finance
12,635,000
149,000
12,784,000
Grants Administration
1,884,000
5,000
1,889,000
Human Resources
6,049,000
34,000
6,083,000
Innovation and Technology
14,541,000
170,000
14,711,000
Management and Budget
3,736,000
1,000
3,737,000
Procurement
3,344,000
-
3,344,000
Resilience and Sustainability
1,171,000
-
1,171,000
Human Services
7,406,000
324,000
7,730,000
Building
36,075,000
332,000
36,407,000
Planning
7,216,000
-
7,216,000
Zoning
6,030,000
-
6,030,000
Housing and Community Development
2,281,000
240,000
2,521,000
Capital Improvements
1,675,000
125,000
1,800,000
General Services Administration
34,736,000
391,000
35,127,000
Resilience and Public Works
37,835,000
670,000
38,505,000
Solid Waste
44,153,000
4,260,000
48,413,000
Fire -Rescue
213,400,000
23,592,000
236,992,000
Police
345,159,000
7,467,000
352,626,000
Real Estate and Asset Management
18,864,000
-
18,864,000
Parks and Recreation
57,971,000
2,650,000
60,621,000
Risk Management
4,106,000
455,000
4,561,000
Non -Departmental Accounts (NDA)
44,124,000
(7,858,000)
1 36,206,000
Transfers - Out
105,708,000
24,022,000
129,730,006
TOTAL GENERAL FUND
$1,060,588,000
$57,240,000
$1,117,828,000
-c-
Attachment B
Special Revenue Funds
Amended Budget
FY 2023-24
Amendment
Nov 21, 2024
(Close-out)
Amended Budget
FY 2023-24
General Special Revenues
$ 4,047,000.00
$ 4,047,000.00
Sport Facilities and Activities
18,000
18,000
Planning Services
22,750,000
22,750,000
Planning and Zoning Tree Trust Fund
2,766,000
2,766,000
Public Art Fund
3,786,000
3,786,000
Historic Preservation Trust Fund
648,000
648,000
Fire Rescue Services
10,665,000
18,000
10,683,000
UASI-Fire Rescue
14,640,000
14,640,000
NET Offices and Code Enforcement
11,000
11,000
Parks and Recreation Services
4,016,000
4,016,000
Police Services
19,852,000
19,852,000
Law Enforcement Trust Fund
1,688,000
1,688,000
Public Works Services
8,680,000
8,680,000
Solid Waste Recycling Trust
127,000
127,000
City Clerk Services
2,005,000
2,005,000
Community and Economic Development
75,978,000
75,978,000
Homeless Program
2,407,000
2,407,000
Human Services
1,405,000
(35,000)
1,370,000
BayfrontlRiverfront Land Acquisition Rouse Trust
2,079,000
2,079,000
Miami Ballpark Parking Facilities
16,697,000
16,697,000
Departmental Improvement Initiatives
83,864,000
1,183,000
85,047,000
Transportation and Transit
23,710,000
23,710,000
Emergency Funds
17,953,000
17,953,000
American Rescue Plan Act
80,000,000
80,000,000
TOTAL SPECIAL REVENUE FUNDS
$ 399,792,000
$ 1,166,000
$ 400,958,000
Abbreviations
ACFR - Annual Comprehensive Financial Report
FY - Fiscal Year
GF - General Fund
PR - Program Revenues
UASI - Urban Area Security Initiative
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