HomeMy WebLinkAboutExhibitCITY OF MIAMI, FLORIDA
INTER -OFFICE MEMORANDUM
TO: Honorable Mayor and Members
of the City Commission
FROM: Emilio T. Gonzalez
City Manager
Background for General Fund Amendment
DATE: November 12, 2019
SUBJECT: Information for the FY 2018-19
Year -End Budget Amendment
The financial system for FY 2018-19 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, and Debt Service Funds through the monthly budget reports.
Recommendations of year-end budget amendments for departments are only made and recommended
when expenditures exceed the authorized budget. Recommendations for capital projects are made for
Citywide projects with recent shortfalls.
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 currently unaudited. The FY 2018-19 audit is currently underway. The rollover
of these unspent funds will be recommended in the FY 2019-20 Mid -Year Budget Amendment.
It is also important to note that this item does not amend the current year budget or the Capital Plan. It
only includes recommended changes to the FY 2018-19 Budget.
The FY 2018-19 City's total Amended General Fund Budget is not recommended to change and remains
$808.242 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 $12.033 million in Non -
Departmental Accounts to offset the increases.
Honorable Mayor and Members of the City Commission
Information for the FY 2018-19
Page 2 of 5
Adiustments to the General Fund Expenditures by Department
Capital Improvements
The FY 2018-19 Adopted Budget of $3.739 million is increased by $51,000 to a revised total of $3.790
million primarily due to the inability to chargeback labor costs to certain capital projects due to timing
issues with the chargebacks.
Police
The FY 2018-19 Adopted Budget of $248.755 million is decreased by $140,000 to a revised total of
$248.615 and the Transfer- out to the Special Revenue Fund 12000, Police Services will increase by the
same amount as a cash match requirement for two grants: a City Fund contribution to the U.S.
Department of Justice, Office of Justice Programs, City of Miami Collaborative Early Pre -Arrest Diversion
Program grant, Resolution No. R-18-0512, $44,000 (Award No. 2483, first year of a three-year grant) and
a City Fund contribution to the U.S. Department of Justice, Office of Justice Programs, FY18 Justice and
Mental Health Collaboration Program grant, Resolution No. R-18-0511, $96,000 (Award No. 2485, first
year of a three-year grant). This change has no net impact on the overall General Fund budget of the
City (see General Fund — Transfer- out Section).
Department of Human Services
The FY 2018-19 Adopted Budget of $4.538 million is increased by $49,000 to a revised total of
$4.587million. As has happened in the two previous years, families continue experiencing homelessness
in increasing numbers, and the budgeted amounts granted by the Miami Dade Homeless Trust 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 the additional funding at their October 12, 2019 Meeting, just after the end of the fiscal year.
Resilience and Public Works
The FY 2018-19 Adopted Budget of $22.880 million is increased by $958,000 to a revised total of
$23.838 million due to higher personnel expenditures than budgeted, primarily from less attrition
savings than anticipated ($208,000), higher Overtime expenditures than budgeted ($367,000), higher
utility costs than budgeted ($99,000), higher operating supply expenditures than budgeted ($59,000),
and higher contractual services expenditures than budgeted — particularly for storm sewer repairs to
alleviate flooding at critical areas ($225,000).
Honorable Mayor and Members of the City Commission
Information for the FY 2018-19
Page 3 of 5
General Fund - Transfers -Out
The FY 2018-19 Adopted Budget of $57.557 million is increased by $11.115 million to a revised total of
$68.672 million. The increase is due to the allocation of additional and approved funding to the Capital
and Special Revenue Funds as detailed below.
• One -Time Transfer to Capital for Each Elected Official for Shortfalls ($500,000 each) ($3.00
million)
• One -Time Extraordinary Payment to GESE and FIPO Pensions to General Special Revenue Fund in
Non -Departmental Organization (Account # 10090.980000.481000) ($1.800 million)
• A transfer out to Special Revenue for a Pathway to Prosperity Reserve ($200,000)
• Reserve for Emergency Fund (Hurricane Dorian) ($1.500 million) (from the Emergency
Contingency Reserve)
• To revert a City Fund contribution to the FY 18-19 Victims of Crime Act (VOCA) grant
(- $153,000).
• A City Fund contribution to the U.S. Department of Justice, Office of Justice Programs, City of
Miami Collaborative Early Pre -Arrest Diversion Program grant, Resolution No. R-18-0512,
(Award No. 2483, first year of a three-year grant) ($44,000)
• A City Fund contribution to the U.S. Department of Justice, Office of Justice Programs, FY18
Justice and Mental Health Collaboration Program grant, Resolution No. R-18-0511, Award No.
2485, first year of a three-year grant ($96,000)
• A City Fund contribution to the 2018 Edward Byrne Memorial Justice Assistance Grant (JAG)
2018-DJ-BX0831, Resolution No. R-18-0496, (Award No. 2477, first year of a four-year grant
($17,000)
• Cross Bay Fund - Funding—Shortage ($167,000)
• Information Technology Rollover Shortage ($315,000)
• One -Time Transfer to Public Works Services Special Revenue Fund for water quality monitoring
($50,000) (as per Adopted Budget FY 2018-19)
• Blanche Park B-193526 ($400,000)
• Dinner Key Marina Project B-193402 ($1.400 million)
• Overtown Youth Center Project B-203107 (as per Adopted Budget FY 2018-19) ($1.000 million)
• Citywide Stormwater Master Plan Update (40-B30632A) ($984,000)
• James L. Knight Convention Center Renovations (number to be determined) ($295,000)
Adiustments 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.
Honorable Mayor and Members of the City Commission
Information for the FY 2018-19
Page 4 of 5
The Special Revenue Fund Budget that was initially approved by the City Commission in September 27,
2018 and amended in May 9, 2019 totaled $177.560 million. This Budget Amendment adds $3.662 million
for a revised total Special Revenue Fund Budget of $181.222 million. The budget changes (Attachment B)
are further described below. Adjustments of $25,000 or less such as the Cocaine Strategy Initiative (Police
Services) and donations such the AdvoCare to be applied to the Health, Wellness and Obesity Prevention
initiatives in the amount of $10,000 (Parks and Recreation Department) will not have resolutions
associated with them in accordance with Section 18-115 of the City Code.
The following Transfers -Out will not change the Special Revenue fund allocation because the capacity
within the Special Revenue Fund already exist.
• A transfer from Departmental Improvement Initiatives Fund (Public Facilities Rollover) to various
Capital projects ($627,000)
• Transfer Net Offices and Code Enforcement Fund to Capital Project Fund B-193103/13-183122
($606,000)
• A transfer from Planning Services to Capital Project Fund B -193622/B-193621 ($1.025 million)
• A transfer from Public Work Service (Scooter Program) to Capital Project Fund B-30628 ($75,000)
• A transfer from Transportation and Transit Fund (Originally budget in the FY 2018-19 Adopted
Budget from the Transportation Trust Fund) to Capital Project Fund B -70715E and B-70246
($1.200 million)
• A transfer from the Emergency Fund "Reserve Account" to Capital Project Fund B-193402
($526,000)
General Special Revenue
The FY 2018-19 Adopted Budget is increased by $600,000 to a revised total of $3.675 million. The increase
is due to the recognition of a Florida Department of Transportation (FDOT) grant for the operating costs
associated with the Flagami Trolley Service for the FY 2018-19 as per Resolution R-19-0031.
Department Improvement Initiatives
The FY 2018-19 Adopted Budget of $12.798 million is increased by $924,000 to a revised total of $13.722
million. The increase is due to the acceptance of the Keep America Beautiful Litter Control and Prevention
Grant ($16,000) resolution number R-18-0369, the acceptance of Summer Youth Grant FY2017 ($367,500)
and FY 2018 ($367,500) resolution number R-18-0189, and the Families First Parenting Grant ($173,000)
resolution number R-18-0314.
Fire -Rescue Services
The FY 2018-19 Adopted Budget of $3.392 million is increased by $117,000 to a revised total of $3.509
million. The increase is due to the acceptance of the Fiscal Year 2016 -Department of Homeland Security,
Honorable Mayor and Members of the City Commission
Information for the FY 2018-19
Page 5 of 5
Federal Emergency Management Agency (FEMA), Urban Search and Rescue Cooperative Agreement
supplemental funding as per Resolution R-19-0058.
UASI-Fire Rescue
The FY 2018-19 Adopted Budget of $11.644 million is increased by $700,000 to a revised total of $12.344
million. The increase is due to the acceptance of the Urban Area Security Initiative (UASI) 2018 grant as
per Resolution R-19-0025.
Public Works Services
The FY 2018-19 Adopted Budget of $19.040 million is increased by $300,000 for a revised total of $19.340
million. The increase is due to the recognition of revenues collected in the amount of $300,000 for the
approved Scooter Pilot Program.
Sports Facilities and Activities
As directed by the City Commission, the activities of the former Miami Sports and Exhibition Authority is
to be accounted for in a Special Revenue Fund. Therefore, the Special Revenue Fund entitled "Sports
Facilities and Activities" was created after the amended budget. It is recommended to appropriate a
budget in the amount $808,000 to account for the receipt of the final disbursement of the Miami Sports
and Exhibition Authority.
Transportation and Transit
The FY 2018-19 Adopted Budget of $20.679 million is increased to $20.857 million. The increase is due to
the allocation of $178,000 for the Sub- Fund Transportation Cross Bay Program.
Debt Service Fund Amendment
The FY 2018-19 Adopted Budget for Special Obligation Bonds of $162.127 million is increased by
$3.212 million to account for the intrafund transfer of Fund Balance from the old Street and
Sidewalk fund 24011 to the newly refinanced Street and Sidewalk Funds 24025 and 24026.
R-19-0193
Attachment A
Amended Budget #2
Year to Date
Amendment and
General Fund Revenues
FY 2018-19
Actual
Year to Date Variance
Allocation Value
Final Budget
Property Taxes
359,685,000
359,518,153
(166,847)
359,685,000
Franchise Fees and Other
Taxes
115,757,000
115,618,612
(138,388)
115,757,000
Interest
6,760,000
12,357,624
5,597,624
6,760,000 I
ITra6sfers-In
5,348,000
5,669,006
321,006
5,348,0001
(Fines and Forfeitures
5,460,000
7,699,132
2,239,132
5,460,000 I
(Intergovernmental Revenues I
77,579,000
80,592,229
3,013,229
77,579,000
(Licenses and Permits
67,037,000
75,421,803
8,384,803
67,037,000 I
(Other Revenues (Inflows)
44,344,000
10,969,024
(33,374,976)
44,344,000
ICha'rgesfor Services
118,272,000
122,226,196
3,954,196
118,272,000(
Notal Revenues
$ 800,242,000
$ 790,071,779
$ 10,170,221
$ 800,242,000
Amended Budget#2
Amendmentand
General Fund Expenditures
FY 2018-19
Year to Date Variance
Allocation value
Final Budget
I Mayor
1,504,000
1,460,505
43,495
1,504,000 I
IComissioners
3,912,000
3,464,197
447,803
3,912,000
City; Manager
2,867,000
2,667,257
199,743
2,867,000
(Agenda Coordination
402,000
354,734
47,266
402,000
I Building
16,051,000
15,880,509
170,491
16,051,000
I Capital Improvements
3,739,000
3,789,481
(50,481)
51,000
3,790,000
ICityAttorney
9,414,000
9,151,591
262,409
9,414,000
City Clerk
1,909,000
1,886,660
22,340
1,909, 000
(Civil Service
455,000
453,613
1,387
455,000
(Code Compliance
7,529,000
7,333,528
195,472
7,529,000
Communications
2,228,000
2,059,803
168,197
2,228,000(
11
Equlal Opportunity and Diversity
491,000
464,520
26,480
491,000
(Finance
9,513,000
9,398,897
114,103
9,513,000 I
(Fire' Rescue
162,775,000
162,565,103
209,897
162,775,000
General Services
Administration
26,220,000
26,195,699
24,301
26,220,000
Grants Administration
1,777,000
1,760, 044
16,956
1,777,000
Housing and Community
Development
1,845,000
1,822,444
22,556
1,845,000
(Human Resources
4,876,000
4,692,758
183,242
4,876,000
(Human Services
4,538,000
4,586,719
(48,719)
49,000
4,587,000 I
I Independent Auditor General
1,368,000
1,173,023
194,977
1,368,000
Innovation and Technology
14,146,000
13,436,680
709,320
14,146,000 I
IMan, agement and Budget
2,560,000
2,467,463
92,537
2,560,000
Neighborhood Enhancement
Team
7,922,000
7,437,243
484,757
7,922,000
(Parks and Recreation
48,935,000
47,131,210
1,803,790
48,935,000
Planning
5,935,000
5,588,968
346,032
5,935,000
Police
248,755,000
245,611,415
3,143,585
(140,000)
248,615,000
(Procurement
2,669,000
2,535,171
133,829
2,669,000
Real Estate and Asset Managemer
13,218,000
13,007,288
210,712
13,218,000
Resilience and Public Works
22,880,000
23,837,640
(957,640)
958,000
23,838,000
(Resilience and Sustainability
723,000
633,534
89,466
723,000
(Risk Management
3,056,000
3,038,813
17,187
3,056,000
ISolid Waste
33,884,000
31,735,558
2,148,442
33,884,000
(Zoning
3,266,000
2,896,096
369,904
3,266,000
ITransfers-Out
57,557,000
53,953,000
3,604,000
11,115,000
68,672,000
(Non -Departmental
71,323,000
47,228,462
24,094,538
(12,033,000)
59,290,000
(Total Expenditures
$ 800,242,000
$ 761,699,626
$ (38,542,374)
$ -
$ 800,242,000
I Revenue Over/Under Expenditl
$ -
I $ 28,372,153
I $ 28,372,153
FY 2018-19
Special Revenue Funds
Adopted Budget
General Special Revenue
$ 3,069,000
Bayfront/Riverfront Land Acquisition Rouse Trust
1,539,000
City Clerk Services i 1 I
1,180,000
Community and Economic Development i
51,845,000
Departmental Improvement Initiatives I
9,722,000
Fire Rescue Services
3,283,000
UASI-Fire Rescue
11,644,000
Homeless Program
2,735,000
Human Services
458,000
Miami Ballpark Parking Facilities
5,329,000
NET Offices and Code Enforcement
1,667,000
Parks and Recreation Services
1,116,000
Planning Services
12,601,000
Public Art Fund
160,000
Planning and Zoning Tree Trust Fund
3,610,000
Police Services
15,866,000
Law Enforcement Trust Fund
1,911,000
Public Works Services
16,512,000
Solid Waste Recycling Trust '�,
158,000
(Sports Facilities and Activities
11,644,000
Transportation and Transit
17,333,000
Transportation Cross Bay
77,000
Emergency Funds
100,000
TOTAL SPECIAL REVENUE FUNDS
$ 161,838,000 $
Budget Adjustment 1
Final Budget
FY 2018-19
Amendment and
Adjustment
Loaded In Oracle
Total Adjustment
Amended Budget
Allocation Value
6,000
6,000
3,075,000
600,000
-
3,509,000
-
1,539,000
204,000
204,000
1,384,000
5,329,000
-
1,667,000
-
51,845,000
3,076,000
-
3,076,000
12,798,000
924,000
-
109,000
109,000
3,392,000
117,000
-
-
128,000
11,644,000
700,000
77,000
-
77,000
2,812,000
-
-
-
458,000
-
-
-
5,329,000
-
-
-
1,667,000
390,000
30,000
420,000
1,536,000
10,000
1,493,000
-
1,493,000
14,094,000
-
-
160,000
(752,000)
-
j752,000)
2,858,000
3,040,000
2,739,000
5, 9,000
21,645,000
25,000
(534,000)
-
(534,000)
1,377,000
2,528,000
2,528,000
19,040,000
300,000
(30,000)
-
(30,000)
128,000
808,000
3,346,000
-
3,346,000
20,679,000
178,000
-
-
-
100,000
12,844,000
$ 2,878,000
$ 15,722,000
$ 177,560,000
$ _ 3,662,000 $
Attachment B
Final Budget
SR -Transfer
out
3,675,000
1,539,000
1,384,000
51,845,000
13,722,000
627,000
3,509,000
12,344,000
2.812,000
458,000
5,329,000
1,667,000
606,000
1,546,000
14,094,000
1,025,000
160,000
2,858,000
21,670,000
1,377,000
19,340,000
75,000
128,000
808,000
20, 679, 000
1,200.000 I
178,000
100,000
525,000
181,222,000
$ 4,059,000