HomeMy WebLinkAboutExhibitCITY OF MIAMI,FLORIDA
TO: Honorable Mayor and Members DATE: November 5, 2018
Of the City Commission
FROM: Emilio T. Gonzalez / v SUBJECT: Information for the FY 2017-18
City Manager2-t Year -End Budget Amendment
Background for General Fund Amendment
The financial system for FY 2017-18 is now closed 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 has been advised of most of the following recommended amendments to the
General Fund, Special Revenue Funds, Debt Service Funds, and the Internal Service Fund through the
monthly budget reports. Year-end budget amendments are only requested and recommended when
expenditures exceed the authorized budget.
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 unaudited. The FY 2017-18 audit is currently underway. The rollover of these
unspent funds will be recommended in the FY 2018-19 Mid -Year Budget Amendment.
The FY 2017-18 City's total Amended General Fund Budget is not recommended to change and remains
$735.695 million. The list that follows denotes the areas of increased adjustments and summarizes the
principal reasons for each requested increase; additionally, Attachment A shows a listing of the operating
units that necessitate an increase in allocation and the proposed adjustments of $2.589 million in Non -
Departmental in order to offset the increases.
Adjustments to the General Fund Expenditures by Department
Resilience and Public Works
The FY 2017-18 Adopted Budget of $21.188 million is increased by $400,000 to a revised total of
$21.588 million primarily due to unexpected increases in overtime expenses such as the clearing and
Honorable Mayor and
Members of the City Commission
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grubbing of six miles of public alleyways in preparation for lighting and pavement improvements; the
post -Irma Hurricane Tree Canopy Survey and the subsequent Tree Replacement Project; sorting over
3,000 active covenants by type, folio number, and address into a metadata database to translate into
the geographic information system, and overtime on weekends for time -sensitive requests.
Veterans Affairs and Homeless Services
The FY 2017-18 Adopted Budget of $1.722 million is increased by $250,000 to a revised total of $1.972
million. As evident in the two previous years, families continue experiencing homelessness in increasing
numbers, and the granted budgeted amounts to cover emergency shelter bed services to homeless
families with children are inadequate. Therefore, the City of Miami Homeless Assistance Programs are
using General Fund dollars to pay for this service until an amendment to the Hotel/Motel Placement
Program Contract is fully executed resulting in complete reimbursement to the General Fund of those
expenditures. The Homeless Trust Board voted and approved additional funding at their October 12,
2018 Meeting.
Transfers -OUT
The FY 2017-18 Adopted Budget of $82.440 million is increased by $1.940 million to a revised total of
$84.379 million. The increase is due to the allocation of additional funding to the Capital and Special
Revenue Funds as follows:
• A transfer to Public Works Services to reimburse the Lane Closure Fund for the purchase of a
property that was originally intended to be the Public Works Maintenance Yard ($1.269 million).
• A transfer to Department Improvement Initiatives to close out all deficits related to the
Employment -Based Immigration: Fifth Preference Visa (EB -5) Program ($551,000).
• A transfer to the Capital Budget in the amount of $120,000 to replace the defective air
conditioning units at City Hall, as it is an emergency and safety issue.
Adjustments to Special Revenue Funds
Adjustments in the 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
adopted by the City Commission.
The Special Revenue Fund Budget that was initially approved by the City Commission in September 2017
and amended in May 2018 totaled $176.175 million. This Budget Amendment adds $581,400 for a revised
total Special Revenue Fund Budget of $176.756 million. The budget changes (Attachment B) are further
Honorable Mayor and
Members of the City Commission
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described below. Adjustments of less than $25,000 will not have resolutions associated with them in
accordance with Section 18-115 of the City Code.
Communitv Develoament
The FY 2017-18 Adopted Budget of $51.125 million is increased by $200,000 to'a revised total of $51.325
million. The increase is due to the acceptance of the Robert Wood Johnson Foundation 2018 Grant, per
Resolution R-18-0235 adopted on Jun 14, 2018.
Department Improvement Initiatives
The FY 2017-18 Adopted Budget is $14.663 million. It is recommended that $273,000 from Public Services
rollover be transferred to Capital for the following projects: 40-B173414 — Fort Dallas Workers House
Renovations ($198,000), 40-13183418 — Peacock Park Glass House Roof ($75,000).
Fire -Rescue Services
The FY 2017-18 Adopted Budget of $3.333 million is increased by $29,000 to a revised total of $3.362
million. The increase is due to an amendment to the acceptance of the Emergency Medical Services (EMS)
Grant, as per Resolution R-18-0161 adopted on April 26, 2018.
Parks and Recreation Services
The FY 2017-18 Adopted Budget of $2.218 million is increased by $56,900 to a revised total of $2.274
million. The increase is due in part to the acceptance of the Youth Ambassador Program Grant ($24,999),
the Helping Youth Play Through Exercise and Recreation (HYERP) Grant ($24,999), and the Caribbean
Market Day Festival Grant ($1,405), per City Manager agreement. Also, it is recommended that $53,800
be transferred to Capital for the Regatta Park Enhancements projects.
Police Services
The FY 2017-18 Adopted Budget of $14.005 million is increased by $290,000 to a revised total of $14.295
million. The increase is due in part to the acceptance of the SAFE -ITR Grant ($264,263) per Resolution R-
18-0038 adopted on February 8, 2018, and HIDTA Operation (CSI) Grant ($24,900), per City Manager
agreement.
Public Works Services
The FY 2017-18 Adopted Budget for Public Works Services is $18.696 million. It is recommended that
$907,000 be transferred to Capital for the following projects: 40-B173114 — Public Works Heavy
Machinery Acquisition ($11,000), 40-13183605 — Comfort Canal Bridge ($80,000), 40-13183606 —
Cartegraph Data Inventory ($756,000), and 40-13183604 Freeman Street from Lincoln to Tigertail
($60,000).
Honorable Mayor and
Members of the City Commission
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Transportation and Transit
The FY 2017-18 Adopted Budget for Transportation and Transit is $22.438 million. It is recommended that
$2.060 million be transferred to Capital for the following projects: 40-B183991— Flagami Trolley Signage
($300,000), 40-1370715E — City of Miami Trolley Program — Trolley Acquisition (Flagami Route) ($1.750
million), and 40-13183992 — Beach Express Trolley Signage ($10,000).
Adjustments to Debt Service Funds
The FY 2017-18 Adopted Budget of $79.962 million is increased by $87.000 million to a revised total of
$166.962 million. The increase is due to the refunding of the Special Obligation Bonds Series 2011A
($61.000 million), Taxable Pension Series 2009, other miscellaneous adjustments in fund 24002 ($8.000
million) and the refunding of Parking Revenue note Series 2018 ($18.000 million) as per Resolutions R-17-
0542, R-17-0543, and R-18-0095 that were previously adopted by City Commission.
Adjustments to Internal Service Fund
The FY 2017-18 Adopted Budget of $90.039 million is increased by $6.715 million to a revised total of
$96.754 million. The increase is due in part to higher than anticipated health insurance expenditures
($2.511 million), and increased workers' compensation claims experience ($4.203 million).
Attachment A
General Fund Revenues Citywide
FY 2017-18
Amended
Budget
Year to Date
Actual
Year to Date Amendment and
Variance Allocation Value
Final Budget
Property Taxes
325,976,000
325,495,411
(480,589)
325,976,000
Franchise Fees and.Other Taxes
110,344,000
114,120,941
3,776,941
110,344,000
Interest
2,500,000
5,829,502
3,329,502
2,500,000
Transfers -In
7,022,000
7,442,609
420,609
7,022,000
Fines and Forfeitures
15,743,000
13,887,393
(1,855,607)
15,743,000
Intergovernmental Revenues
67,662,000
69,994,927
2,332,927
67,662,000
Licenses and Permits
65,738,000
73,313,615
7,575,615
65,738,000
Other Revenues
31,037,000
19,130,284
(11,906,716)1 1
31,037,000
Charges for Services
109,673,000
117,484,859
7,811,859 1
109,673,000
Total Revenues
$ 735,695,000
$ 746,699,541
$ 11,004,541 $
$ 735,695,000
General Fund Expenditures by Department
FY 2017-18
Amended
Budget
Year to Date
Actual
Year to Date
Variance
Amendment and
Allocation Value
Final Budget
Mayor
1,415,000
1,302,613
112,387
1,415,000
Commissioners
3,602,000
3,284,447
317,553
3,602,000
City Manager
3,916,000
3,516,159
399,841
3,916,000
Office of Agenda Coordination
397,000
369,567
27,433
397,000
Auditor General
1,126,000
870,004
255,996
1,126,000
Capital Improvements and Transportation
3,361,000
3,141,208
219,792
3,361,000
City Attorney
8,678,000
8,541,153
136,847
8,678,000
City Clerk
1,753,000
1,719,244
33,756
1,753,000
Civil Service
428,000
378,452
49,548
428,000
Code Compliance
6,892,000
6,486,840
405,160
6,892,000
Office of Communications
1,701,000
1,508,562
192,438
1,701,000
Equal Opportunity and Diversity Programs
438,000
410,387
27,613
438,000
Office of Film and Entertainment
424,000
406,952
17,048
424,000
Finance
8,873,000
8,479,738
393,262
8,873,000
Grants Administration
1,741,000
1,644,659
96,341
1,741,000
Human Resources
4,753,000
4,532,579
220,421
4,753,000
Innovation and Technology Department
11,024,000
11,002,730
21,270
11,024,000
Management & Budget
2,843,000
2,401,837
441,163
2,843,000
Neighborhood Enhancement Team (NET)
6,542,000
6,291,970
250,030
6,542,000
Procurement
2,701,000
2,484,205
216,795
2,701,000
Building Department
13,013,000
12,908,505
104,495
13,013,000
Planning
4,929,000
4,849,565
79,435
4,929,000
Zoning
2,526,000
2,295,289
230,711
2,526,000
General Services Administration
23,067,000
23,057,974
9,026
23,067,000
Public Works and Sustainability Department
21,188,000
21,496,890
(308,890)
400,000
21,588,000
Solid Waste
33,301,000
31,568,523
1,732,477
33,301,000
Fire -Rescue
133,011,000
131,537,926
1,473,074
133,011,000
Police
236,385,000
227,697,004
8,687,996
236,385,000
Dept. of Real Estate and Asset Management
12,344,000
11,560,763
783,237
12,344,000
Parks & Recreation
45,947,000
45,485,907
461,093
45,947,000
Risk Management
2,920,000
2,850,349
69,651
2,920,000
Community and Economic Development
1,668,000
1,566,911
101,089
1,668,000
Office of Resilience and Sustainability
785,000
498,049
286,951
785,000
Veterans Affairs and Homeless Services
1,722,000
1,933,649
(211,649)
250,000
1,972,000
Non -Departmental Accounts (NDA)
47,841,000
31,726,004
16,114,996
(2,589,000)
45,252,000
(Transfers -Out)
82,440,000
82,440,000
-
1,939,000
84,379,000
Total Expenditures
$ 735,695,000
$ 702,246,614
$ 33,448,386
$ - $
735,695,000
Revenue Over/Under Expenditures
$ -
$ 44,452,927
$ (22,443,845)
$ - 1 $
-
Attachment B
SPECIAL REVENUE FUNDS
FY 2017-18
Amended Budget
Amendment and
Allocation Value
Final Budget
Bayfront/Riverfront Land Acquisition Rouse Trust
$ 1,420,000
$
1,420,000
City Clerk Services
1,140,000
$
1,140,000
Community Development
51,125,000
200,000
$
51,325,000
Real Estate and Asset Management Services
1,119,000
$
1,119,000
Departmental Improvement Initiative
14,658,000
5,500
$
14,663,500
Economic Development (SR)
0
$
-
Emergency Funds
100,000
$
100,000
Fire -Rescue Services
3,333,000
29,000
$
3,362,000
General Special Revenue
1,567,000
$
1,567,000
Homeless Program
2,535,000
$
2,535,000
Law Enforcement Trust Fund
1,994,000
$
1,994,000
Miami Ballpark Parking Facilities
5,127,000
$
5,127,000
Parks and Recreation Services
2,218,000
56,900
$
2,274,900
Planning Services
15,731,000
$
15,731,000
Police Services
14,005,000
290,000
$
14,295,000
Public Works Services
18,696,000
$
18,696,000
Solid Waste Recycling Educational Trust Fund
143,000
$
143,000
Transportation and Transit
22,438,000
$
22,438,000
Tree Trust Fund
4,197,000
$
4,197,000
UASI-Fire-Rescue
14,629,000
$
14,629,000
TOTAL SPECIAL REVENUE FUNDS
$ 176,175,000
$ 581,400
$
176,756,400