HomeMy WebLinkAboutExhibit BCITY OF MIAOMI
INTER -OFFICE MEMORANDUM
TO: Honorable Mayor and Members of
the City Commission
FROM: ArthurNoriega V
City Manager
cos
aN
DATE: September 25, 2025
SUBJECT: Information for the Second
Budget Hearing - FY 2025-26
Operating and Capital
Tentative Budget
On Saturday, September 13, 2025, the Miami City Commission officially approved the Tentative
Operating Budget for the upcoming fiscal year. This memorandum outlines the proposed
modifications within the Operating Budget and the Capital Budget and Multi -Year Capital Plan.
The total operating budget will decrease by $4.806 million, bringing the new total to
$1,830,273,000. The revisions within the operating budget apply to both the General Fund (which
will decrease by $6 million) and the Special Revenue Funds (which will increase by $1.194
million). Please refer to Attachments A and B for more details.
General Fund:
Summary of Changes in the General Fund (GF) Revenues (-$6 million — see Attachment A)
• A $9 million reduction has been made to the Transfer -In account from the Bayfront Park
Management Trust Special Revenue Fund that was to partially fund the acquisition of the
Fire and Rescue Apparatus. Pending the final decision of the City Commission regarding
the structure of Bayfront Park, the transfer will be addressed in the mid -year budget
amendment.
• A $3 million increase in Charge for Service, Fire and Rescue Emergency Services Fees.
Summary of Changes in the General Fund Expenditures (-$6 million — see Attachment A)
• Reductions (-$9, 494, 000):
1. A reduction of $494,000 from the Workers' Compensation expenditure line item based
on updated projections.
2. A reduction of $9 million in Transfer -Out to Capital for Fire and Rescue Apparatus.
• Allocations (+$3, 494, 000):
1. $2 million in Fire and Rescue Department to establish a new Freedom Park Fire and
Rescue Unit, including the addition of thirteen full-time sworn positions.
2. $1,000,000 in Transfers -Out, to establish a new project titled "Tutoring for Children
in Urban Areas of the City of Miami - No Child Left Behind."
3. $300,000 in NDA, Aide to Government Agencies Line Item, to cover additional
expenditures for the Liberty City Trust Fund.
4. $194,000 in Transfers -Out, to provide additional funding to the Special Revenue Fund
for Citywide Festivals and Events, Holiday Lighting and Decoration Initiative, and
Presidio Politico Historico Cubano.
Page 2
Information for the Second Budget Hearing - FY 2025-26 Tentative Budget
Special Revenue Fund:
Summary of Changes in the Special Revenue Fund ($1.194 million — see Attachment B)
1. An increase of $1 million to the Human Services fund, to establish a new project titled
"Tutoring for Children in Urban Areas of the City of Miami - No Child Left Behind." - see
item 2 above under General Fund Expenditures, Allocations Detail.
2. An increase of $194,000 to the Departmental Improvement Initiative fund, to Citywide
Festivals and Events (Award 2430) - see item 4 above under General Fund Expenditures,
Allocations Detail.
Summary of Changes in the Five -Year Capital Plan
The FY 2025-26 Proposed Capital Plan, as of September 5, 2025, has been updated to reflect
current project statuses, revised completion dates, and minor aesthetic changes.
In addition, it is recommended that the capital budget be revised to incorporate the following:
Deallocations (-$9 million)
• A reduction of $9 million from the allocation of the Fire and Rescue Apparatus capital
project (40-B263207) - see item 2 above under General Fund Expenditures, Reductions
Detail.
Reappropriations
• A reappropriation of $3.8 million to the General Jose Francisco Morazan Quesada Park
Enhancements capital project (40-B263501), funded by reductions from the following
projects:
o Triangle Park Enhancements (40-B213508): -$450,000
o Simpson Park General Enhancements (40-B223502): -$675,000
o District 3 Park Enhancements and Expansion (40-B253502): -$2.675 million
• A reappropriation of $3.8 million to the Moore Park Gym capital project (40-B193513),
funded by reductions from the following projects:
o Parks Playground Enhancements (40-B17352): -$800,000
o District 5 Park Enhancements and Expansion (40-B253504): -$3 million
The Commission further clarified the disposition of a prior capital allocation as follows:
• On July 24, 2025, pursuant to Resolution R-25-0305, the City Commission approved a
midyear budget allocation of $10,000,000 in General Fund revenues for Districts 2, 3, 4,
and 5.
• Said allocation was referenced as a "General Fund Contribution to Capital for
improvements or acquisition of public parks."
• It is hereby clarified that, because these funds were appropriated from the General Fund
into the Capital Budget, they are not restricted solely to park improvements and may be
applied to any capital project as directed by the City Commission.
Page 3
Information for the Second Budget Hearing - FY 2025-26 Tentative Budget
The above adjustment is budget -neutral and does not affect the overall funded amount or the total
number of projects in the Proposed Capital Plan. The clarification of the prior midyear allocation
does not change the funding amount but broadens the eligible uses of the $10,000,000 previously
appropriated.
Positions:
Summary of Changes in the Full-time Positions Counts (— see Attachment C)
The addition of four full-time positions to the Parks and Recreation Department for the Manolo
"Abue" Reyes Park and the Dr. Armando Badia Senior Center. This will include one Pool
Supervisor, one Aquatic Specialist, one Park Manager II, and one Recreation Specialist. Funding
for the position will be determined in mid -year through savings and/or revenue enhancements.
The addition of thirteen full-time sworn positions to the Fire and Rescue Department to establish
a new Freedom Park Fire and Rescue Unit.
As a result, the total number of positions will increase from 4,805 to 4,822. Please refer to
Attachment C for the Revised Position Counts by Department.
Attachment A
General Fund Revenue
Preliminary Budget
FY 2025-26
September 13, 2025
Changes to
Proposed Budget
#1
Floor Amendement
September 25,
2025
Final Adopted Budget
FY 2025-26
Property Taxes
$647,599,000
$647,599,000
Franchise Fees and Other Taxes
145,857,000
145,857,000
Interest
22, 338, 000
22, 338, 000
Transfers -In
17,222,000
-$9,000,000
8,222,000
Fines and Forfeitures
6,429,000
6,429,000
Intergovernmental Revenues
110,753,000
110,753,000
Licenses and Permits
104,457,000
104,457,000
Other Revenues (Inflows)
22,003,000
22,003,000
Charges for Services
154,087,000
3,000,000
157,087,000
Total Revenues
$1,230,745,000
-$9,000,000
$3,000,000
$1,224,745,000
General Fund Expenditures
Mayor
3,613,000
$3, 613, 000
Commissioners
13,967,000
13,967,000
City Manager
4,183,000
4,183,000
Agenda Coordination
532,000
532,000
Independent Inspector General
2,054,000
2,054,000
City Attorney
15,957,000
15,957,000
City Clerk
2,698,000
2,698,000
Civil Service
722,000
722,000
Code Compliance
14,093,000
14,093,000
Communications
2,316,000
2,316,000
Economic Innovation and Development
1,301,000
1,301,000
Equal Opportunity and Diversity Programs
782,000
782,000
Finance
14, 846, 000
14, 846, 000
Grants Administration
2,368,000
2,368,000
Human Resources
7,317,000
7,317,000
Innovation and Technology
17,570,000
17,570,000
Management and Budget
4,694,000
4,694,000
Procurement
4,011,000
4,011,000
Resilience and Sustainability
1,434,000
1,434,000
Human Services
8,720,000
8,720,000
Building
50,196,000
50,196,000
Planning
8,283,000
8,283,000
Zoning
6,928,000
6,928,000
Housing and Community Development
2,938,000
2,938,000
Capital Improvements
2,744,000
2,744,000
General Services Administration
41,801,000
41,801,000
Resilience and Public Works
45,370,000
45,370,000
Solid Waste
54,510,000
54,510,000
Fire -Rescue
268,885,000
2,000,000
270,885,000
Police
415, 709, 000
415, 709, 000
Real Estate and Asset Management
23,102,000
23,102,000
Parks and Recreation
66,144,000
66,144,000
Risk Management
5,939,000
5,939,000
Non -Departmental Accounts (NDA)
51,733,000
(194,000)
51,539,000
Transfers - Out
63,285,000
(8,806,000)
1,000,000
55,479,000
TOTAL GENERAL FUND
$1,230,745,000
-$9,000,000
$3,000,000
$1,224,745,000
Attachment B
Special Revenue Funds
Preliminary Budget
FY 2025-26
September 13, 2025
Changes to Proposed
Budget
Floor Amendement
September 25, 2025
Final Adopted Budget
FY 2025-26
General Special Revenues
$ 1,176,000
$ 1,176,000
Public Benefits Trust Fund
24,968,000
24,968,000
Planning Services
18,329,000
18,329,000
Planning and Zoning Tree Trust Fund
2,735,000
2,735,000
Public Art Fund
1,857,000
1,857,000
Historic Preservation Trust Fund
1,772,000
1,772,000
Public Benefits Trust Fund NRD-2
1,790,000
1,790,000
Fire Rescue Services
6,841,000
6,841,000
UASI-Fire Rescue
49,148,000
49,148,000
Parks and Recreation Services
11,316,000
11,316,000
Police Services
8,804,000
8,804,000
Law Enforcement Trust Fund
1,381,000
1,381,000
Public Works Services
11,641,000
11,641,000
Solid Waste Recycling Trust
120,000
120,000
City Clerk Services
2,101,000
2,101,000
Community and Economic Development
93,938,000
93,938,000
Homeless Program
3,407,000
3,407,000
Human Services
175,000
1,000,000
1,175,000
Bayfront/Riverfront Land Acquisition Rouse Trust
2,367,000
2,367,000
Miami Ballpark Parking Facilities
18,850,000
18,850,000
Departmental Improvement Initiatives
76,580,000
194,000
76,774,000
Transportation and Transit
31,918,000
31,918,000
Emergency Funds
100,000
100,000
American Rescue Plan Act
13,421,000
13,421,000
TOTAL SPECIAL REVENUE FUNDS
$ 384,735,000
$ 194,000
$ 1,000,000
$ 385,929,000
FY 2025-26 Position Summary Schedule
Attachment C
City of Miami
Departments, Offices, and Boards
Proposed Budget
FY 2025-26
September 13, 2025
Changes to
Proposed Budget
#1
Floor Amendement
September 25, 2025
Adopted Budget
FY 2025-26
September 25, 2025
Mayor
20
20
Commissioners
89
89
City Manager
13
13
Agenda Coordination
3
3
Building
245
245
Capital Improvements
29
29
City Attorney
70
70
City Clerk
12
12
Civil Services
3
3
Code Compliance
79
79
Communications
11
11
Equal Opportunity and Diversity
3
3
Economic Innovation and Development
6
6
Finance
68
68
Fire -Rescue
962
13
975
General Services Administration
141
141
Grants Administration
9
9
Housing and Community Development
38
38
Human Resources
40
40
Human Services
69
69
Independent Auditor General
1
1
Innovation and Technology
82
82
Management and Budget
23
23
Parks and Recreation
286
4
290
Planning
48
48
Police
1,878
1,878
Procurement
20
20
Real Estate and Asset Management
56
56
Resilience and Public Works
180
180
Resilience and Sustainability
6
6
Risk Management
25
25
Solid Waste
254
254
Zoning
32
32
Non -Departmental Accounts
4
4
TOTAL
4805
4
13
4,822