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Miami Parking Authority (Department of Off -Street Parking) Proposed Operating Budget Fiscal Year 2017-18 :DO (Submitted to the City of Miami Commission For Approval) (Approved by the Off -Street Board of Directors July 12, 2017) MIAMI PARKING AUTHORITY Schedule of Revenue and Expenses Proposed FY 2018 Operating Budget FY 2016 FY 2017 FY 2018 Requested Budget 2018 Requested Budget 2018 Approved Proposed vs. vs. Actual Budget Budget FY 2016 Actual Budget 2017 FY 2016 Actual Budget 2017 Operating Revenue $ $ $ Increase/(Decrease) Increase/(Decrease) Off -Street Facilities 51408,425 5,444,264 4,956,752 (451,673) (487,512) (8.35) (8.95) Parking Lots 8,269,594 8,067,381 8,620,098 350,504 552,717 4.24 6.85 On -Street 19,033,708 16,199,850 16,735,600 (2,298,108) 535,750 (12.07) 3.31 Management Fees 1,090,789 1,018,344 1,294,444 203,655 276,100 18.67 27.11 Other 409,699 386,500 395,000 (14,699) 8,500 (3.59) 2.20 Total Operating Revenue 34,212,215 31,116,339 32,001,894 (2,210,321) 885,555 (6.46) 2.85 Operating Expenses Salaries, Wages & Fringe Benefits 7,266,121 7,380,449 7,895,123 629,002 514,674 8.66 6.97 Repairs, Maintenance, Cleaning & Landscape 1,503,318 1,390,514 1,410,651 (92,667) 20,137 (6.16) 1.45 Security 1,023,256 1,098,766 857,034 (166,222) (241,732) (16.24) (22.00) Utilities 662,173 714,080 591,305 (70,868) (122,775) (10.70) (17.19) Insurance 543,972 483,284 496,387 (47,585) 13,103 (8.75) 2.71 Assessment Expenses 491,058 454,815 454,815 (36,243) (7.38) - Rental - Building/Land 1,084,607 1,083,135 1,069,139 (15,468) (13,996) (1.43) (1.29) Revenue Sharing 731,941 772,893 617,241 (114,700) (155,652) (15.67) (20.14) Parking Meter Parts & Installation 49,679 124,950 70,500 20,821 (54,450) 41.91 (43.58) Legal and Professional 1,062,035 948,351 1,050,710 (1.1,325) 102,359 (1.07) 10.79 Bank Charges 1,802,123 1,700,000 2,187,000 384,877 487,000 21.36 28.65 Supplies & Miscellaneous 199,899 236,470 247,750 47,851 11,280 23.94 4.77 Other Expenses 525,054 255,079 204,306 (320,748) (50,773) (61.09) (19.90) Advertising & Promotion 429,263 443,500 443,500 14,237 3.32 - Total Operating Expenses 17,374,499 17,086,286 17,595,461 220,962 509,175 1.27 2.98 Operating Results Before Depr & Amort 16,837,716 14,030,053 14,406,433 (2,431,283) 376,380 (14.44) 2,68 Depreciation & Amortization (2,938,872) (3,131,472) (2,921,070) 17,802 210,402 (0.61) (6.72) Operating Results 13,898,844 10,898,581 11,485,363 (2,413,481) 586,782 (17.36) 5.38 Non -Operating Revenues (Expenses): Interest Income 36,090 10,000 10,000 (26,090) - (72.29) - Gain (Loss) on Disposal Property 6,432,422 - - (6,432,422) - (100.00) - Interest Expenses (2,558,436) (3,397,352) (3,320,417) (761,981) 76,935 29.78 (2.26) Excess Revenue Distribution to City (8,900,000) (7,200,000) (7,200,000) 1,700,000 - (19.10) - Budgeted. Reserves - (300,000) (300,000) (300,000) - - Total Non -Operating (4,989,924) (10,887,352) (10,810,4I7) (5,820,493) 76,935 116.64 (0.71) Net Revenue In Excess of Expenses 8,908,920 11,229 674,946 (8,233,974) 663,717 (92.42) 5,910.74 MIAMI PARKING AUTHORITY Schedule of Revenue and Expenses Proposed FY 2018 Operating Budget FY 2016 FY 2017 FY 2018 Requested Budget 2018 Requested Budget 2018 Approved Proposed vs. vs. Actual Budget Budget FY 2016 Actual Budget 2017 FY 2016 Actual Budget 2017 5 $ $ Increasel(Decrease) Increasel(Decrease) Operating Rerenne Off -Street Facilities 5,408,425 5,444,264 4,956,752 (451,673) (487,512) (8.35) (8,95) Parking Lots 8,269,594 8,067,381 8,620,098 350,504 552,717 4.24 6.85 On -Street 19,033,708 16,199,850 16,735,600 (2,298,108) 535,750 (I2.07) 3,.31 Management Fees 1090,789 1,018,344 1,294,444 203,655 276,100 18,67 27.11 Other 409,699 386,500 395,000 (14,699) 8,500 (3.59) 2.20 Total Operating Revenue 34,212,215 31,116,339 32,001,894 (2,210,3211 885,555 (6.46) 2.85 Operating Expenses Snlarles, Wages & Fringe Benefits Salaries - Regular 5,330,176 5,899,479 6,223,456 893,280 323,977 16.76 5.49 Salaries -Overtime 149,391 - - (149,391) - (30000) - Salaries - Sick&Vacation 457,999 416,316 403,786 (54,213) (12,530) (11.84) (3.01) Social Security 364,743 387,343 398,091 33,348 10,748 9.14 2.77 Health Insurance 377;415 272,718 357,195 (20,220) 84,477 (5.36) 30,98 Retirement 333,142 260,467 349,023 15,881 88,556 4.77 34.00 Benefits - (Auto, LTD, STD) 148,776 144,126 163,572 14,796 19,446 9,95 13.49 Tuition 9,148 - - (9,148) - (100.00) Miscellaneous Pay 93,004 - - (93,004) - (100.00) - 7,263,794 7,380,449 7,895,123 631,329 514,674 8.69 6.97 Rc airs Maintenance Cleaning & Landsrn r Maintenance - Property 265,152 133,100 171,400 (93,752) 38,300 (35.36) 28,78 Maintenance -Landscaping 255,831 214,989 227,722 (28,109) 12,733 (10.99) 5.92 Maintenance - Elevators 77,284 44,000 47,000 (30,284) 3,000 (39.19) 6,82 Maintenance -A1C 11,760 16,500 19,600 7,840 3,100 66.67 18.79 Maintenance - Computers 74,480 63,250 81,750 7,270 18,500 9.76 2925 Maintenance- Garage Equipment 210,217 184,200 86,170 (124,047) (98,030) (59.01) (53.22) Maintenance - Alarms 24,328 13,400 18,900 (5,428) 5,500 (22.31) 41,04 Maintenance - TV Surveillance 16,307 22,000 18,000 1,693 (4,000) 10.38 (18,18) Repairs -Equipment 3,523 18,500 18,600 15,077 100 42796 0.54 Motor Pool 124,146 209,580 217,900 93,754 8,320 75.52 3,97 Cleaning& Housekeeping Supplies 318,181 246,447 258,908 (59,273) 12,461 (1 a.63) 5.06 Expendable Tools. - - - - - - - Clothing 29,162 49,200 52,200 23,038 3,000 79.00 6,10 Signs 55,163 103,345 115,001 59,838 11,656 168 47 1 128 Small Equipment 27,213 69,000 74,000 46,787 5,000 171.93 725 Maintenance - Other 9,809 3,003 3,500 (6309) 497 (64.32) 16.55 Cleaning - - - - - - - 1,502,556 1,390,514 1,410,651 (91,905) 20,137 (6.12) 1,45 Security Security 1,008,164 1,083,062 841,534 (166,630) (241,528) (16.53) (22.30) Armored Car Services 15,092 15,704 15,500 408 (204) 2.70 (1.30) 1,023,256 1,098,766 857,034 (166,222) (241,732) (16.24) (22.00) Utilities Telephone 268,435 292,420 256,500 (11,935) (35,920) (4,45) (1228) Light& Power 342,947 371,600 293,998 (48,949) (77,602) (14.27) (20.88) Water 50,.790 50,060 40,807 (9,983) (9,253) (19.66) (18.48) 662,172 714,080 591,305 (70,867) (122,775) (10.70) (17.19) Insurance Property& Gen Liability Insurance 523,665 436,375 418,348 (305317) (18,027) (20.11) (4.13) Workers Compensation Insurance 20,307 46,909 78,039 57,732 31,130 284.30 66.36 543,972 483,284 496,387 (47,585) 13,103 (8.75) 2.71 Assessment Expenses Assessment Expenses - Repairs & Maintenance 152,802 1 17,670 117,670 (35,132) - (22.99) - Assessment Expenses - Util,lies 8,039 5,408 5.408 (2,631) - (32.73) - Assessment Expenses - Office Supplies 4,287 3,986 3,986 (301) - (7.02) - Assessment Expenses - Management Fee 41,550 41,567 41,567 17 - 0.04 - AssessmentExpenses- Insurance 195,096 196,184 196,184 1,088 - 056 - Assessment Expenses - Security 89,284 90,000 90,000 716 - 0.80 - 491,058 454,815 454,815 (36,243) - (7.38) - Rental - Buildine/Land Rental - Building/Land 1,084,607 1,083,135 1,069,139 (15,468) (13996) (1.43) (1.29) Revenue Sharing Revenue Sharing 731,941 772,893 617,241 (114,700) (155;652) (15.67) (20.14) MIAMI PARKING AUTHORITY Schedule of Revenue and Expenses Proposed FY 2018 Operating Budget FY 2016 FY 2017 FY 2018 Requested Budget 2018 Requested Budget 2018 Approved Proposed vs. vs. Actual Budget Budget FY 2016 Actual Budget 2017 FY 2016 Actual Budget 2017 $ $ b Increase/(Decrease) Inerease!(Decrease) Parkine Meter Parts & Installation Equipment Rental 23,411 44,950 27,500 4,089 (17,450) 17,47 (38.82) Parking Meter Pans & Installation 26,268 80,000 43,000 16,732 (37,000) 63.70 (46.25) 49,679 124,950 70,500 20,821 (54,450) 4L91 (43.58) Le -al and Professional Property Surveys, Platting 5,584 5,000 6,000 416 1,000 7.45 20.00 Legal Services 116,000 117,624 117,624 1,624 - 140 - Trustee Fees 10,000 25,000 25,000 15,000 - 150.00 Audit Fees 135,912 140,000 140,000 4,088 - 3.01 - Other Consultants 794,539 660,727 762,086 (32,453) 101,359 (4.08) 15.34 1,062,035 948,351 1,050,710 (11,325) 102,359 (1.07) 10.79 Bank Charges Bank Charges 1,802,123 1,700,000 2,187,000 384,877 487,000 21.36 28.65 Supplies & Miscellaneous Postage& Courier Services 6,302 6,900 6,900 598 - 949 - Printing 80,081 86,250 69,150 (10,931) (17,100) (13.65) (19.83) Office Supplies 29,233 29,500 27,800 (1,433) (1,700) (4.90) (5.76) Office Equipment 37,219 9,020 26,900 (10,319) 17,880 (27.73) 198.23 Computer Supplies (2,071) 8,500 1,500 3,571 (7,000) (172.43) (82.35) Computer Software 49,135 96,300 115,500 66,365 19,200 13507 19.94 199,899 236,470 247,750 47,851 11,280 23.94 4.77 Other Expenses Property Taxes 259,569 99,234 56,136 (203,433) (43,098) (78.37) (43.43) Licenses &Permits 22,427 3,575 950 (21,477) (2,625) (95.76) (73.43) Miscellaneous 91,426 14,600 13,600 (77,826) (1,000) (85.12) (6.85) Entertainment - - - - - - - Travel 9,196 15,000 14,500 5,304 (500) 57.68 (3.33) Training 16,585 39,500 38,000 21,415 (1,500) 129.12 (3.80) Meetings and Conventions 27,135 59,350 56,650 29,515 (2,700) 108.77 (4.55) Cashier- Overage/(Shortage) 3 100 - (3) (100) (100.00) (100.00) Parking Refunds - - - - - - - UncolleclibleAccounts - - - - - - ' Publications 50 1,300 1,000 950 (300) 1,900.00 (2308) Membership Dues 23,488 22,420 23,470 (18) 1,050 (0.08) 4,68 Claims Settlement - - - - - - - Bad Debt Expense 74,879 - - (74,879) - (100,00) - Penalties & Interest 296 - - (296) - (100,(m) - 525,054 255,079 204,306 (320,748) (50,773) (61,09) (19.90) Advertising & Pronation Promotional 11,859 52,500 52,500 40,641 - 342.70 Public Relations 268,237 240,000 240,000 (28,237) - (10.53) - Advertising 149,167 151,000 151,000 1,833 - 1.23 - 429,263 443,500 443,500 14,237 - 3.32 - Total Operating Expenses 17,371,409 17,086,286 17,595,461 224,052 509,175 1.29 2.98 Operating Results Before Depr & Anor 16,840,806 14,030,053 14,405,433 42,434,373) 376,380 (14,46) 2.68 Depreciation & Amortization (2,938,872) (3,131,472) (2,921,070) 17,802 210,402 (0.61) (6.72) Operating Resahs 13,901,934 10,898,581 11,485,363 (2,416,571) 586,782 (1738) Non -Operating Revenues (Expenses): Interest Income 36,090 10,000 10,000 (26,090) - (72.29) - Gain (Loss)on Disposal Property 6,432,422 - - (6,432,422) - (100.00) Interest Expenses (2558,436) (3,397,352) (3,320,417) (761,981) 76,935 2978 (2.26) Exeese Revenue Distribution to City (8,900,000) (7,200,000) (7,200,000) 1,700,000 - (19.10) - BudgetedReserves - (300,000) (300,000) (300,000) - - Total Non -Operating (4,989,924) (10,887,352) (10,810,417) (5,820,493) 76,935 116.64 Net Revenue he Fv ess of Expenses 8,912,010 11,229 674,946 (8,237,064) 663,717 (92.43) 5,910.74 MIAMI PARKING A UTHORITY Schedule of Revenues and Expenses Proposed FY 2018 Operating Budget — Line Item Descriptions Description of Line Items: Operating Revenue Off -Street Facilities - Revenue collected at parking garages, including daily customer revenue, monthly cardholder revenue and revenue derived from special events Parking. Lots — Revenue collected at parking lots, including daily customer revenue, monthly decal -holder revenue and revenue derived from special events / rental of lots On -Street — Revenue collected from single space and Pay and Display meters located on -street as well as revenue derived from rental of metered spaces (production events, valet, etc) Management Fees — Fees charged to third parties (i.e. Miami -Dade County, Florida FDOT and City of Miami) for the administration of various parking / non -parking facilities Other — Majority of line item represents fees remitted by towing companies that assist in towing illegally parked vehicles from parking facilities / on -street spaces Operating Expenses Salaries, Wages & Fringe Benefits Salaries -- Regular - Base salaries for all full time / part-time Authority personnel Salaries — Overtime -- Overtime funds paid to hourly personnel Salaries — Sick & Vacation — Sick and vacation time for full-time Authority personnel Social Security — Social security taxes paid to the federal government for Authority personnel Health Insurance Insurance premiums paid by MPA for full-time Authority personnel Retirement — Employer portion of annual pension obligation paid to the MPA's pension plan for full-time Authority personnel Other Benefits — Insurance premiums paid by MPA on behalf of full-time administrative and operations personnel for auto, short-term disability and long term disability Page I of 6 Tuition — MPA provides educational assistance for regular full-time employees who have completed 365 calendar days of service in an eligible employment classification. The amount of assistance paid by the Agency is 100% of tuition costs up to a maximum of $3,000 in a calendar year providing the employee earns grade of "C" or better Miscellaneous Pay — Payment for the use of temporary labor for special events and special employee assignments Repairs, Maintenance, Cleaning & Landscape Maintenance — Property — Contractual expenses incurred in connection with the maintenance of parking facility structural components, excluding items detailed below Maintenance Landscaping — Contractual expenses incurred in connection with the maintenance of parking facility landscaping Maintenance — Elevators — Contractual expenses incurred in connection with the maintenance of parking facility elevators Maintenance — AIC — Contractual expenses incurred in connection with the maintenance of parking facility, operations and administrative office air conditioning units Maintenance — Computers — Contractual expenses incurred in connection with the maintenance of parking facility 1 administrative office computer equipment Maintenance — Garage Equipment -- Contractual expenses incurred in connection with the maintenance of parking facility revenue control equipment Maintenance — Alarms — Contractual expenses incurred in connection with the maintenance of parking facility revenue alarm I security systems Maintenance - TV Surveillance — Contractual expenses incurred in connection with the maintenance of TV surveillance cameras located in garage facilities Repairs — Equipment — Non -contractual repairs associated with parking facilities Motor Pool — Expenditures associated with Agency vehicles including gas, repairs and lease payments for leased Agency vehicles Cleaning / Cleaning & Housekeeping Supplies — Contractual expenses and cleaning supplies purchases for the maintenance of parking facilities / administrative offices Expendable Tools / Small Equipment - Maintenance tools and maintenance / office equipment purchases that do not exceed $1,000 and therefore are not considered a capital asset Page 2 of 6 Clothing Uniforms for operations personnel Sgn_s_ — Maintenance and purchase of signage for both off-street and on -street parking facilities Maintenance Other — Annual contractual maintenance fee incurred for Authority telephone system Securi Security — Contractual expenses incurred for security personnel who perform surveillance of parking facilities Armored Car Services — Brinks services for the pickup of cash at specified locations Utilities Telephone Expenses paid to telephone carriers for the usage of telephone lines and cellular phone lines (i.e. AT&T, Sprint) Light & Power — Electricity expense for all parking facilities / administrative offices (FPL) Water — Water expense for all parking facilities / administrative offices (Miami -Dade Water and Sewer) Insurance Property and General Liability Insurance Insurance premiums related to property, general liability, and directors and officers liability coverage Workers Compensation Insurance Workers compensation premiums for Authority personnel Rental --- Building /Laud Rental Buildin Land — Fixed, contractual lease payments paid for the rental of parking lots managed and not owned by the Authority Assessment Expenses Assessment Expenses — The expenses for the Courthouse Center Garage condos that are accumulated and paid to the condo association. The items in this category include but are not limited to: repairs and maintenance, utilities, office supplies, management fees, property insurance and security Page 3 of 6 Revenue Sharing Revenue Sharing — Payments made to lessors of parking lots that are managed by the Authority. These payments are based on a % of either gross or net revenue derived by the parking lot Parking Meter Parts & Installation Equipment Rental — Rental of golf carts for security personnel to roam facilities, rental of office copiers Parking Meter Parts & Installation — Purchases of parking meter supplies / parts to replace defective parking meter equipment Legal and Professional Property Surveys, Platting — Expenditures incurred related to property surveys and platting of prospective parking facility acquisitions Legalces — Legal fees paid to City of Miami for City Attorney services Trustee Fees - Fees paid to Trustee of Authority bonds Audit Fees — Fees paid in connection with the annual audit of the Authority's financial records Pay and Displace Service contract fees paid to parking meter vendors, parking consultants, payroll processing fees, website redesign fees, rating agency fees in connection with the Authority's bonds Bank Charles Bank Charges --- Bank fees and credit card processing charges associated with the Authority's parking facilities Supplies and Miscellaneous Postage & Courier Services — Postage expense for Authority's mailings Printing — Printing of tickets and decals for parking facilities and customer service pamphlets Office Supplies — Desk supplies (i.e. paper) for all Authority facilities / administrative offices Office Equipment — Office equipment purchases that do not meet threshold for capitalization Page 4 of 6 Computer Supplies — Computer supply purchases for all Authority facilities / administrative offices Computer Software — Computer software purchases for all Authority facilities / administrative offices Other Expenses Licenses & Permits - Miscellaneous licenses and fees Miscellaneous — Payment for medical exams and back ground check for employees (new hire and worker comp cases) and mystery shopper program Travel - Business travel expenses incurred for parking related conferences Trainin -Training expenses for all employees Meetings and Conventions - Business meeting expenses for all employees Publications — Miscellaneous business publication subscriptions Membership dues — Membership dues for various parking related organizations and professional associations Advertisigg & Promotion Promotional — Promotional materials distributed to customers at special events / customer appreciation week Public Relations — Contractual expenditures related to public relations consultant services and sponsorships of various charities and non-profit organizations Advertising — Media advertising expenses (i.e. radio, television, and printed media) Page 5 of 6 Non -Operating Revenues / LExyenses) Depreciation & Amortization — Depreciation related to parking facilities, including building and structures, leasehold improvements, furniture and fixtures, and parking equipment Interest Income — Interest and gain/losses on Authority investments Interest Expenses — Interest expenses and amortization of bond issuance costs incurred in connection with the Authority's bond issue. Excess Revenue Distribution to the City of Miami — Operating revenues in excess of. (a) operating expenses; (b) debt service payments; and (c) renewal and replacement capital requirements and reserves for working capital needs. Budgeted Reserves — Funds that are based on sound fiscal principles designed to allow the Authority to maintain continuity of operations in adverse conditions while being mindful of our fiduciary reasonability to residents and visitors, both current and future generations. Page 6 of 6