The URL can be used to link to this page

Home My WebLink AboutO-08700ORbit4At1C'P NO. It!) fi AN ORDINANCt AMPN1 1NG ORIANAi4Ct 8588, ADOPTED NOVEMStR 111 1976, Tilt ANNUAL APPROPRIATIONS Ottbit4?NCt; POtt THt P15CAL VtAR 19?6+71, AS AMEN BD, AMt;Nb1NG St;CTwONS 1 AWb 4 Tt3t t:1aOt ; PROVIDING POR A bt ChtA5 OP $1, 000 0 321 IN Ct ttTAIN APPRO- PRIATIONS AND RtVtNOSSI Pott Tit;; PURPOSt OP b1 CI AS NG "AN!'ICIPATtD SALARY SAVINGS") ttt PEAMING Ahh O1tbINANCt s IN CONFLICT Ht ttPW1TH AND CONTAINING A St;V AASILITY PROVISION. WHEREAS) the City Commission adopted Ordinance No. 8589 et November 11, 1976, establishing revenues and appropriations for the fiscal year 1976.771 and WHEREAS, Section 4 of Ordinance 8589 originally provided for Anticipated Salary Savings to Be Earned of $2,000,000) and WHEREAS, departments programmed anticipated salary savings based Upon authorized positions remaining vacant for specific portions of the fiscal year; and WHEREAS, for the period covering October 1, 1976 through April 30, 1977, departments saved at least $900,679 of"the planned savings; and WHEREAS, the City Commission adopted Ordinance No. 8668 on July 14, 1977, reducing departmental appropriations by the $900,679 saved and reducing the revenue, Anticipated Salary Savings to Be Earned, by the same amount; and WHEREAS, for the period of May 1, 1977 through July 30, 1977, an additional $1,099,321 in savings has been identified, as follows: Fiscal Year Actual Salary Savings Based 1976-77 Projected on 1976-77 Planned Savings Department Salary Savings 5/1/77 - 7j30/77 GENERAL FUND Law Department $ 29,900 $ 29,900 Management Services 23,700 Finance 80,000 17,100 Human Resources 1.0,000 Police 800,000 550,961 Fire 300,000 79,647 Communications 36,000 17,241 Sanitation 350,000 .273,437 Public Works 140,000 64,282 Parks and Recreation 140,000 540753 Building 1.104000 .. Planning 5,000 Dinner Key Office Bldge. q $ 2, 0 35, 600 $4 4 099, 321: i4RtktAS, these salary appropriations are rO iondeeded as a *evenue item and should be cancelled, and WRtAtAtlf it is a generally accepted municipalatceuntin principle that salary earnings accrue to fund balance: NOW, THEAtreRt, Sb tT ORDAtNtD by TN8 COMM 9i9TON OP TRt Ot'iY 81' MMAMt, PLORMAI Section i. Section 1 of Ordinance No, 8689, as amended, adopted November 11, 1076, the Annual Appropriations Ordinance for fiscal year 1976.47 is hereby further amended in the following particularstl/ * * Departments, Boards, and Offices GENERAL POND * * Law * Finance * Police Fire Communications Sanitation Public works Parks and Recreation * * Dinner Key Office Bldg. * * TOTAL GENERAL FUND Unallocated Balance * TOTAL GENERAL OPERATING BUDGET * * * * * * * * * * Appropriation Amount $�- .;217695 5,494*466 2174437246 147;63T519 279097469 1975897048 471967412 478867498 19,27790 691,70E * * 3,577,665 20,792,274 14,683,872 1,983,118 10:,306,611 4,131,130 4,031, 745 180,790 * $ ;472687199 $ 73,169,478 1047926 f479;278i4 S#e=tsa47347 104,025 73,273,503 $106,625,026 1! words stricken through shall be deleted, Underscored words constitute the amendment proposed, The remaining provisions are not affected and remain unchanged, All figures - are rounded to the next dollar. 8700 MAURICE A. FERRE MAURICE A. FERRE MAYOR SeCti011 2, gection 4 of Ordinance 8StO, as amended, ia hereby further amended by redwing demeral Rad Revenue a Anticipated gatary Aavings to Re tarried at follows: OtREAAL 'UND Anticipated Salary Savings to be Earned TOTAL dENERAt VUMb 'rtyrt dENERAL OPERATINd MIMES /41068099 mOss /31169,470 $04404049 $10f.„62S,026 • Section 3. If any section, part of section, paragraph, clause, phrase, or word of this ordinance is declared invalid, the remaining provisions of this ordinance shall not be affected. Section 4. All ordinances or parts of ordinances insofar as they are inconsistent or in conflict with the provisions of this ordinance are hereby repealed. PASSED ON FIRST READING BY TITLE ONLY this 8TH day of '.' SEPTEMBER 1977. PASSED AND ADOPTED ON SECOND AND FINAL READING BY TITLE ONLY thp!,. _23 day of __SEPTEMBER # 1977. ATTEST: LPH G. ONGIE CITY CLERK PREPARED AND APPROVED BY: J;2' ate/C ROBERT F. CLARK ASSISTANT C777 ATTORNEY FROM AS TO FORM AND CORRBCTNESS: MIAMI inVICIP/ 00•4 AND 5ML itte01921 fabliAtil NO tempt Serstio, .retttlet rind loft thoillets Mfinhi bide &way, thetria %TAU ftr PLORTI4 watt er MBE Beale The VIdenthie adthdid, WitMi lly iv Fittee,‘„itcRibilVL VIE ler*? isi env . s daily not , 11 op Mil Phittalya) nips PL„. tidbits at jot M Dada taimty, rldridet 'Win mute 0 toot of auto. larfig,76.rip a LI$1I vertisement et Nemo es City.oMLamL, .Ploridn Re: ORDINAICE NO, 8700 M the XXX COM, was published in Said newSpepar In the IS bee of September 28, 1977 Affiant_ further My, that the mild MIAMI Review and Deny MOM II a,,,neviSpaper published et MIAMI, Ifr SAM Dada muddy, Florida, and that the said 110VM, paper his hen:taro/a been cOritinubutly swooshed In eilii&Drida County, Fiends, ellbri day (except satutoiy, sunny stid Legal 1400dayt) and has been entettel as lettind MASS mall Matter et the Ott Office In MIMI, 111 said Dade COUtity, Florida, for a period of one year Mitt preceding the find pliblleatien of the attached Copy of adVeniSeMenti and Want further says that She hal benne paw not optimised any person, firm At, Captivation any discount, Meta, commission ot refund for the purpose of Muting this advertisement for publitetien in the said newspaper, • ::-..tsts. -Ne1t %EAU My ComMlstion exp tad oftwori ept ember. • this -AP 77,:. • Are* e,p( FI417dI at ergs. 4une 1, UM." MVP OP MIAMI, DADE COUNTY, PLOMS4 NOT/a ALL INTERESTED *Mt aTA*E NOTICE 'NAT ON YOE 10116 BAY OP SEPTEMBER4 197/ ?PI 'CITY COMMISSION OP MIAMli PLORIOA ADOPTED THE fOLLOWINO TITLVIORDINA St ORDINANCE 140. 1709 AN ORDINANCE ADMENDINO OROINAkE ltiOt-LADOPTEO NOVEMBER it /Oaf' THE ANNUAL APPROIsRIATIONS DINANCE PO* 'FMB 11SCAL vtApI9M4 ik's AMENDED, AMENDING it et10141 1 AND 4 THE REOP4 PROVIDING PON A. DECREASE OP 110199,31, IN CERTAIN APPROPRIATIONS AND .33..LIK)SEOSJiktitliAitING "AN, TICIPATED SALARY SAVINGSni „NEPEALINO ALL OR, 'MANCE& IN CONPUCT 'HEREWITH AND CONTAINING A SEVERABILITY PROVISION, • RALPH O, 07461E CITY MIRK MIAMI> PLORIDA Publitatien Of Mit Nike en the 91 day of Soptembet,197/, M 921016 ita!pit G. ijttrc. tleric of the City of Miitn, tloriciat eh; cettill that on the Ar day fWitt b. 17 a r It (g ue ant. cotret:, kopy of 111:: 0,c fore,L!oing ordidalide tsits posted at the Striilli I) lor the Dade County toutt iiduse at the Older rioni,lid liertittec and putaleatians by Mulching :,aid copy to pidee provititd tlieretot, WItNLSM my Iiifld A d the official seal of said ty this c-A edgy A. b. City tick Joseph Rr Ctassie City Manager HoWard V. Gary. Director X4 j Department of Management Services 4 August 29) 1997 Anticipated Salary Savings Until recently, it has been the City's practice to anticipate; as a revenue, salary savings that would accrue during a fiscal year, This method of budgeting permitted the appropriation of fui.ds for budgeted positions without having to raise an equal amount of revenue to offset those appropriations. In essence, revenues were anticipated that did not exist. Such an approach to budgeting is inconsistent with generally accepted accounting and budgeting principles. These principles define revenue as an addition to assets which do not depend upon the recovery of an expenditure or the increase of liabilities. During the final budget preparation process for 1976-77, you established a policy to phase out this approach to budgeting over the next four years in $500,000 intervals beginning in fiscal year 1977-78. In addition, to avoid or reduce audit exceptions by the City's independent auditors, you recommended and the City Commission adopted Ordinance No. 8668 on July 14, 1977, which decreased the Anticipated Revenue from Salary Savings as such savings had accrued. The ordinance reduced departmental appropriations by $900,679 saved, and the ordinance also reduced the revenue account, Anticipated Salary Savings to be Earned, by the same amount. The attached proposed ordinance, in accord with the above policy, would further reduce departmental appropriations by $1,099,321, which has been saved in addition to that which was deleted in Ordinance No. 8668. .:Attachment