HomeMy Public PortalAbout20-21 Adjusting Revenues for 2019-2020 Budget1st Reading/Public Hearing: November 12, 2020
2"d Reading/Public Hearing: November 19, 2020
Adopted: November 19, 2020
Effective Date: November 19, 2020
Sponsored By: City Manager
ORDINANCE NO. 2020-21
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF OPA-LOCKA,
FLORIDA, AMENDING THE ANNUAL ADOPTED GENERAL, PROPRIETARY
AND SPECIAL REVENUE FUNDS BUDGETS FOR THE FISCAL YEAR
COMMENCING OCTOBER 1, 2019 AND ENDING SEPTEMBER 30, 2020,
ADJUSTING REVENUES AND EXPENDITURES AS REFLECTED IN EXHIBIT "A";
PROVIDING FOR THE EXPENDITURE OF FUNDS ESTABLISHED BY THE
BUDGET; AUTHORIZING THE CITY MANAGER TO TAKE CERTAIN ACTIONS;
PROVIDING FOR APPROPRIATION OF ALL BUDGETS AND EXPENDITURES;
PROVIDING FOR FEES CONSISTENT WITH APPROPRIATIONS AND
AMENDEMENT; PROVIDING FOR INCORPORATION OF RECITALS;
PROVIDING FOR CONFLICT AND REPEALER; PROVIDING FOR
SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City Commission of the City of Opa-locka, FL adopted its 2019-2020
fiscal year General, Proprietary and Special Revenue Funds budgets by passage of
Ordinances 19-12 & 19-13, and further amended by passage of Ordinances 20-06, 20-09,
20-11, 20-14 and 20-19, and
WHEREAS, pursuant to Florida Statute 166.241(5), the governing body of each
municipality at any time within a fiscal year or within 60 days following the end of
fiscal year may amend a budget for that year as follows:
a) Appropriations for expenditures within a fund may be decreased or increased by
motion recorded in the minutes if the total appropriations of the fund is not
changed;
b) The governing body may establish procedures by which the designated budget
officer may authorize budget amendments if the total appropriations of the fund
is not changed;
c) If a budget amendment is required for a purpose not specifically authorized in
paragraph (a) or paragraph (b), the budget amendment must be adopted in the
same manner as the original budget unless otherwise specified in the
municipality's charter; and
WHEREAS, the City Commission desires to amend its 2019-2020 Fiscal Year
General, Proprietary and Special Revenue Funds budgets as set forth in Exhibit "A".
Ordinance No. 2020-21
NOW, THEREFORE, BE IT DULY RESOLVED BY THE CITY COMMISSION OF
THE CITY OF OPA- LOCKA, FLORIDA:
SECTION 1. RECITALS ADOPTED
The recitals to the preamble herein are incorporated by reference.
SECTION 2. AUTHORIZATION
Pursuant to Article IV, Section 4.5 of the City Charter, the City Manager has
recommended proposed Amended General, Proprietary and Special Revenue Funds
Budgets to the City Commission for the Fiscal Year retroactive to October 1, 2019, a
copy of which is attached hereto as Exhibit "A" and incorporated by reference herein.
The City Commission of the City of Opa-locka hereby approves, adopts and ratifies the
proposed Amended General, Proprietary and Special Revenue Funds Budgets for the
Fiscal Year 2019-2020, and hereby appropriates the budgeted expenditures and
revenues as set forth in the attached Exhibit "A".
The City Manager is authorized to expend or contract for expenditures, pursuant to the
City of Opa-locka Charter and the adopted Code of Ordinances in accordance with the
adopted Amended General, Proprietary and Special Revenue Funds Budgets for Fiscal
Year 2019-2020.
The department/ division expenditure allocations established by the City Manager, as
revised and summarized in the budget attached as Exhibit "A", are hereby adopted and
ratified. Funds of the City for General, Proprietary and Special Revenue Funds Budgets
shall be expended in accordance with the appropriations provided by the budget,
which shall constitute an appropriation of amounts specified therein. Expenditure
control shall be at the fund level. Funds may be expended by, and with the approval of,
the City Manager and the City Commission, in accordance with the provisions of the
City Charter, adopted Code of Ordinances and applicable laws. Supplemental
appropriations and reduction of appropriations, if any, shall be made in accordance
with the City Charter.
Any and all outstanding encumbrances as of September 30, 2020, shall not lapse at that
time and appropriations have been hereby provided for those outstanding
encumbrances that have been incurred prior to September 30, 2020, but are not expected
to be paid until after then. Receipts from sources not anticipated in the attached budget
may be appropriated and expensed by Ordinance duly enacted by the City Commission
in accordance with the applicable law. Adjustments within the same fund to
departmental appropriations made in the attached Budget may be approved, from time
to time, by the City Manager, or by Resolution adopted by the City Commission, if
Ordinance No. 2020-21
lawful. The City Manager is authorized to approve adjustments to the expenditure code
allocations, within the limit of department appropriations made in the attached Budget.
All Ordinances setting fees and charges, and all other fees and charges consistent with
appropriations adopted herein, as may be amended during the fiscal year, are hereby
ratified, confirmed and approved.
SECTION 3. SCRIVENER'S ERRORS.
Sections of this Ordinance may be renumbered or re -lettered and corrections of
typographical errors which do not affect the intent may be authorized by the City
Manager, or the City Manager's designee, without need of public hearing, by filing a
corrected copy of same with the City Clerk.
SECTION 4. EFFECTIVE DATE.
This Ordinance shall take effect upon the adoption of this Ordinance by the
Commission of the City of Opa-locka and upon a filing of a certified copy hereof with
the Florida Department of State and is subject to the approval of the Governor or
Governor's Designee.
PASSED and ADOPTED this 19th day of November, 2020.
Matthew A. Pigatt, Mayor
ATTEST:
a Flores, City Clerk
APPROVED AS TO FORM AND
LEGAL SUFFICIENCY:
Ordinance No. 2020-21
Moved by: Commissioner Burke
Seconded by: Vice Mayor Davis
VOTE: 5-0
Commissioner Bass YES
Commissioner Burke YES
Commissioner Kelley YES
Vice -Mayor Davis YES
Mayor Pigatt YES
SUNDAY NOVEMBER 8 2020
MIAMIHERAID.COM
NEIGHBORS
SCHOOL SCENE
150 Nike shoes given to Miami
students at Dolphin Mall
BY ADRIANNE RICHARDSON
schoolsccnemia @gmal. co rn
Molina Healthcare of
Florida and Young
Dreams Community
Outreach recently hosted
their second annual Nike
shoe giveaway to help Mia-
mi -Dade County students
in need.
The event was held at
Dolphin Mail. Together, the
organizations distributed
150 new pairs of shoes,
along with bags of hand
sanitizer, face masks and
school supplies.
"Many local families with
young children are under a
lot of stress due to the un-
certainty around COVID-19
and returning to school,"
said Liza Ortega, senior
community engagement
specialist at Molina Health-
care of Florida. "We want-
ed to give our community a
little something to look
forward to and remind
them that Molina cares
about their overall well-
being."
DO THE RIGHT THING
WINNERS
The Do the Right Thing
organization recently se-
lected Aaliyah Brown and
Betule Zlekhah from the
School for Advanced Stud-
ies as winners for Septem-
ber for their community
service projects.
Each month, the organi-
zation receives up to 900
nominations, and only 10
students are chosen as
monthly winners. Aaliyah
was nominated for raising
awareness on LGBTQ is-
sues, while Betule was
nominated for her work in
mental health and caring
Molina Healthcare of Florida and Young Dreams
Community Outreach representatives came together to
host their second annual Nike shoe giveaway to help
Miami -Dade County students in need. Dr. Cleo, Molina
Healthcare's mascot, greets families as they wait in line at
the Nike store in Dolphin Mall.
for the elderly.
Betule won tickets to the
Frost Science Museum, and
Aaliyah will go to Washing-
ton in 2021.
JASON TAYLOR
FOUNDATION WINNERS
Several local middle
school students from Chil-
dren's Harbor, a family
group home, were selected
to participate in the Jason
Taylor Foundation's an-
nual Cool Gear for the
School Year initiative. This
initiative offers a back -to -
school shopping experience
for 60 underserved children
from Miami -Dade and Bro-
ward counties.
Due to COVID-19, this
year's youth were given a
$300 gift card to shop via
Zoom. Participants then
picked up clothes, back-
packs, and lunch at a social-
ly distanced drive-thru
event featuring Miami Dol-
phins cheerleaders, football
players and local celebri-
ties.
BLUE RIBBON SCHOOLS
NAMED IN MIAMI
Saint Bonaventure
Catholic School and
Saint Thomas the Apos-
tle School were both rec-
ognized as National Blue
Ribbon Schools for 2020
by U.S. Secretary of Educa-
tion Betsy DeVos.
These schools are two of
49 catholic elementary
schools of the Archdiocese
of Miami. They were cho-
sen based on educators,
families and the local com-
munity's efforts to create a
safe, welcoming environ-
ment for students to learn.
Both were rated as high -
performing schools based
on student scores, sub-
group scores and gradua-
tion rates.
These schools will be
recognized during a virtual
ceremony on Nov. 12-13.
11NW
CITY OF OPA-LOCKA, FLORIDA
NOTICE TO THE PUBLIC
NOTICE IS HEREBY GIVEN that the City Commission of the City of Opa-locka, Florida will hold public
hearings at its Rescheduled Regular Commission Meeting on Thursday, November 19, 2020 at 7:00 p.m to
consider the following items:
SECOND READING ORDINANCE-S/PUBLIC HEARINGS:
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF OPA-LOCKA, FLORIDA,
AMENDING THE ANNUAL ADOPTED GENERAL, PROPRIETARY AND SPECIAL REVENUE
FUNDS BUDGETS FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2019 AND ENDING
SEPTEMBER 30, 2020, ADJUSTING REVENUES AND EXPENDITURES AS REFLECTED
IN EXHIBIT "A"; PROVIDING FOR THE EXPENDITURE OF FUNDS ESTABLISHED BY
THE BUDGET; AUTHORIZING THE CITY MANAGER TO TAKE CERTAIN ACTIONS;
PROVIDING FOR APPROPRIATION OF ALL BUDGETS AND EXPENDITURES; PROVIDING
FOR FEES CONSISTENT WITH APPROPRIATIONS AND AMENDEMENT, PROVIDING FOR
INCORPORATION OF RECITALS; PROVIDING FOR CONFLICT AND REPEALER; PROVIDING
FOR SEVERABILTTY; PROVIDING FOR AN EFFECTIVE DATE (first reading / public hearing held
on Thursday,
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF OPA-LOCKA, FLORIDA,
AMENDING THE ANNUAL ADOPTED GENERAL, PROPRIETARY AND SPECIAL REVENUE
FUNDS BUDGETS FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2020 AND ENDING
SEPTEMBER 30, 2021, ADJUSTING REVENUES AND EXPENDITURES AS REFLECTED
IN EXHIBIT "A"; PROVIDING FOR THE EXPENDITURE OF FUNDS ESTABLISHED BY
THE BUDGET; AUTHORIZING THE CITY MANAGER TO TAKE CERTAIN ACTIONS;
PROVIDING FOR APPROPRIATION OF ALL BUDGETS AND EXPENDITURES; PROVIDING
FOR FEES CONSISTENT WITH APPROPRIATIONS AND AMENDEMENT; PROVIDING FOR
INCORPORATION OF RECITALS; PROVIDING FOR CONFLICT AND REPEALER: PROVIDING
FOR SEVERABILTTY; PROVIDING FOR AN EFFECTIVE DATE.
RESOLUTION/PUBLIC HEARING'
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF OPA-LOCKA, FLORIDA,
APPROVING TENTATIVE PLAT REVIEW FOR THE CONSTRUCTION AND OPERATION
OF A WAREHOUSE/DISTRIBUTION CENTER ON THE PROPERTY LOCATED AT 12700 NW
LE JEUNE ROAD IDENTIFIED BY FOLIO 08-2129-000-0032, IN THE B-3 ZONING DISTRICT;
PROVIDING FOR APPROVAL; PROVIDING FOR INCORPORATION OF RECITALS;
PROVIDING FOR SCRIVENER'S ERRORS; PROVIDING FOR AN EFFECTIVE DATE..
Additional information on the above items may be obtained by contacting the Office of the City Clerk by
telephone 305-953-2800 or email jflores@opalockafl.gov. To participate of provide comments virtually,
please email publiccomments@a opalockafl.gov by 5:00 p.m. on Thursday, November 19, 2020.
All interested persons are encouraged to participate in this meeting and will be heard with respect to the public
hearing.
In accordance with the Americana with Disabilities Act of 1990, persons needing special accommodations to
participate in the proceeding should contact the Office of the City Clerk at (305) 953-2800 for assistance no
later than seven (7) days prior to the proceeding. If hearing impaired, you may telephone the Florida Relay
Service at (800) 955-8771 (TTY), (800) 955-8770 (Voice), (877) 955-8773 (Spanish) or (877) 955-8707
(Creole).
PURSUANT TO FS 286.0105: Anyone who desires to appeal any decision made by any board agency;
or commission with respect to any matter considered at such meeting or hearing will need a record of the
proceedings, and for that reason, may need to ensure that a verbatim record of the proceedings is made, which
record includes the testimony and evidence upon which the appeal may be based
Joanna Flores, CMC
City Clerk
City of Opa-locka
City of Opa-locka
Agenda Cover Memo
Department
Director:
Robert Anathan
Department
Director Signature:
.City
Manager:
John Pate
CM Signature:
/din•'
Commission
Meeting
Date:
Nov 19, 2020
Item Type:
(EnterXin box)
Resolution
I diva i e
Other
Fiscal
Impact:
(EnterXin box)
N/A
Yes
No
Ordinance Reading:
(EnterXin box)
eading
2"d Reading
X
Public Hearing:
(EnterXin box)
Yes
No
Yes
No
X
X
Funding
Source:
Account#:
(Enter Fund &
Dept)
See
Attachments
Advertising Requirement:
(EnterXin box)
Yes
No
X
Contract/P.O.
Required:
(Enter X in box)
Yes
No
RFP/RFQ/Bid#:
X
Strategic
Plan Related
(Enter X in box)
Yes
No
Strategic Plan Priority
Enhance Organizational
Bus. & Economic Dev
Public Safety
Quality of Education
Qual. of Life & City Image
Communication
Area:
•
Strategic Plan Obj./Strategy:
(list the specific objective/strategy this
item will address)
X
•
•
•
•
III
Sponsor
Name
City Manager
Department:
City Manager's Office
City Manager
Short Title:
FY 20 Budget Amendment #6
Staff Summary:
Budget amendments are submitted at the end of each fiscal year to ensure that budgets for each account are
sufficient to cover all expenditures incurred during the year. Budget amendments for a fiscal year are
authorized up to November 30th, 60 days after the end of the fiscal year. It is based on the Accounting close-
out of the year which is still in progress.
There are 54 items in this budget amendment which can be categorized as follows:
1. Eight items are of material amounts.
a. Item #1 - The maintenance and repair of Police vehicles requires $30,000. This is being funded
from the Special Law Enforcement Fund from available fund balance. This has no impact on the
General Fund which is the primary fund reflecting the City's financial status.
b. Item #2 - A last minute requirement for pump station equipment requires a $23,000 amendment
funded from the Water -Sewer Fund contingency.
c. Item #8 - Year-end acquisition of Police public safety equipment necessitates a budget amendment
of $45,000 to be funded from General Fund contingency.
d. Item #18 - Year-end bathroom, roofing and parking lot lighting projects require an amendment of
$39,000 to be funded from General Fund contingency.
e. Item #23 - The current Accounting convention is that the twelfth monthly payment for each fiscal
year is the first month of premiums for the new year. Monthly premiums for FY 21 are higher than
were the ones for FY 20, necessitating a $50,000 amendment funded from other savings within the
Risk division.
f. Item #37 - As part of the agreement with City National Bank to release the retained surplus
pledged funds that had been withheld since 2016, the City was required to pay the bank's legal fees
of $115,406 which is reflected in this item. It is funded from the FY 20 pledged revenue exceeding
its budget.
g. Item #47 - There are currently thirteen months of charges in the Wastewater Processing account.
It is anticipated that one month will be removed, but on a precaustionary basis the budget has been
increased by $65,000.
h. Item #52 - This amendment reflects City National Bank using half retained surplus pledged funds
to prepay the FY 15 Notes by approximately $2.6 million with the funding coming from the
reduction in the fund balance that had contained the retained pledge funds.
2. Two items are of an Accounting nature.
a. Item #22 - The budget for County billing services for City water bills was budgeted in the Utility
Billing division but the charges were recorded in the Water division. The budget has been
transferred to the Water division.
b. Item $38 - The budget for the debt payment to the County has been split into two accounts
with one for principal and a second for interest.
3. All other items are of a lesser nature with amendments for minor truing up of budgets. Several are
related to FRS retirement charges. FRS rates are established from July 1st to June 30th each year, one
quarter ahead of the municipal fiscal year. As of July 1st the FRS rates for most employees was increased
from 8.47% of compensation to 10.00%. Averaged over the City's fiscal year, this translates to a 4.5%
increase for the year. Additionally, an Accounting convention is used such that this year there were 54
weeks of FRS charges, resulting in another 3.5% increase. For a couple of divisions the increase
appears larger than the compensation of the personnel believed assigned to the divisions and is under
review. On a precautionary basis these overages have been addressed with budget amendments prior
to the completion of these reviews.
Due to unique circumstances, it has been necessary to leave the FY 20 accounts open longer than
normal, which results in FY 21 expense appearing as though it was FY 20 expense. This is being
corrected as part of the closing process, but isn't complete. Consequently in many cases the proposed
budget amendment will be more than will ultimately be required as FY 21 expenditures are removed
from FY 20 results.
.Proposed Action:
Staff recommends that the City Commission approve the proposed amendments.
Attachment:
1. Summary of the recommended amendments
2. Detailed information on each recommended amendment
FY 20 Budget Amendment #6
Governmental Funds
Budget Thru Amend #5
General
Fund
CM
EWA
734,292
78,055
Safe
Neighborhood
Capital
fund
People's
Transportation
Plan
E_14Eu_14
1,503,436
280,637
Town
Center
fund
Debt
Service
bad
3,495,364
401,308
Special Law
Enforcement
Euind
-
238,000
Insurance
Service
Fund
Information
Technology
Service
F n
702,356
-
Total
Gov
Funds
19,733,637
-
1,248,919
536,181
699,718
-
2,404,911
30,522,633
1,534,181
Fun in
Revenue/Loans/Trans In
Fund Balance
Total Funding
19,733,637
812,347
1,785,100
1,784,073
699,718
3,896,672
238,000
2,404,911
702,356
32,056,814
Expenditure
19,733,637
812,347
1,785,100
1,784,073
699,718
3,896,672
238,000
2,404,911
702,356
32,056,814
Amendment #6
-
-
-
-
-
-
-
-
-
-
115,406
2,600,000
-
30,000
-
-
-
-
115,406
2,630,000
Funding
Revenue/loans/Trans In
Fund Balance
Total Funding
-
-
-
-
-
2,715,406
30,000
-
-
2,745,406
Expenditure
-
-
-
-
-
2,715,406
30,000
-
-
2,745,406
Budget Thru Amend #6
19,733,637
-
734,292
78,055
1,248,919
536,181
1,503,436
280,637
699,718
-
3,610,770
3,001,308
-
268,000
2,404,911
-
702,356
-
30,638,039
4,164,181
Funding
Revenue/Loans/Trans In
Fund Balance
Total Funding
19,733,637
812,347
1,785,100
1,784,073
699,718
6,612,078
268,000
2,404,911
702,356
34,802,220
Expenditure
19,733,637
812,347
1,785,100
1,784,073
699,718
6,612,078
268,000
2,404,911
702,356
34,802,220
Exhibit "A"
FY 20 Budget Amendment #6
General Fund
Funding
Revenue/Loans/Trans In
Fund Balance
Total Funding
Expenditure
Commission
CM - Executive
CM - General Government
CM - Reserve
CM - Emergency
CM - Interfund
Clerk
Attorney
Finance
Human Resources
Planning & Community Dev
Building & Licenses
Parks & Recreation
Police
Code Enforcement
Public Works - Admin
Public Works - Bldg Maintenance
Public Works - Streets
Public Works - Trash
Public Works - Vehicle Maintenance
Total Expenditure
Budget
Thru Amend #5
Amendment
#6
Budget
Thru Amend #6
19,733,637
-
19,733,637
19,733,637
-
19,733,637
212,652
-
212,652
829,986
-
829,986
3,196,660
-
3,196,660
647,243
(173,700)
473,543
29,500
7,000
36,500
317,000
-
317,000
460,654
-
460,654
673,983
-
673,983
864,838
-
864,838
303,525
-
303,525
421,762
-
421,762
480,644
-
480,644
999,512
-
999,512
6,576,535
112,000
6,688,535
473,226
-
473,226
450,179
-
450,179
701,973
54,700
756,673
1,304,762
-
1,304,762
110,000
-
110,000
679,003
-
679,003
19,733,637
-
19,733,637
Exhibit "A"
FY 20 Budget Amendment #6
Enterprise Funds
Budget Thru Amend #5
Water
Sewer
Fund
Storm
Water
Fund
Total
Ent
Funds
17,350,384
-
1,466,312
136,000
18,816,696
136,000
Funding
Revenue/Loans/Trans In
Fund Balance
Total Funding
17,350,384
1,602,312
18,952,696
Expenditure
17,350,384
1,602,312
18,952,696
Amendment #6
-
-
-
-
-
-
Funding
Revenue/Loans/Trans In
Fund Balance
Total Funding
-
-
-
Expenditure
-
-
Budget Thru Amend #6
17,350,384
-
1,466,312
136,000
18,816,696
136,000
Funding
Revenue/Loans/Trans In
Fund Balance
Total Funding
17,350,384
1,602,312
18,952,696
Expenditure
17,350,384
1,602,312
18,952,696
Exhibit "A"
FY 20 Budget Amendment #6
Amendment Details Budget J Revised
1 Vehicle Maintenance - Special Law Enforcement
Sp Law Exp 65-521466 Repair & Maint Vehicle Equip 30,000
Sp Law Rev 65-383010 Transfer In, Fund Balance 238,000 268,000
2 Sewer Machinery & Equipment
Sewer Exp 35-535640 Machinery & Equipment
Water Exp 64-581940 Water Reserve
40,000
40,069
30,000
30,000
40,000
(40,000)
80,000
69
3 Small Tools (Water Division)
Water Exp 64-533555 Small Tools & Supplies 1,500 200 1,700
Water Exp 64-533433 Purchase Of Water 1,500,260 (200) 1,500,060
4 Software Licensing (City Clerk)
Clerk Exp 16-512528 Software Licensing
Clerk Exp 16-512490 Legal Advertising
5 Education (City Clerk)
Clerk Exp 16-512541 Education
Clerk Exp 16-512490 Legal Advertising *
* Adjusted Budget Due To Item #4
2,000
42,500
41,500
6 Utilities (Non -Dept)
Non -Dept Exp 19-519430 Electric Gas Water 288,000
Non -Dept Exp 19-519992 Encumbrance Reserve 50,000
7 Operating Expense (Police Patrol)
Patrol Exp 22-521520 Operating Expense 10,600
Reserve Exp 81-581992 Working Capital Reserve 387,800
8
Public Safety Expense (Police Patrol)
Patrol Exp 22-521644 10,000
Reserve Exp 81-581992 Working Capital Reserve* 384,800
* Adjusted Budget Due To Item #7
1,000
(1,000)
1,000
(1,000)
6,000
(6,000)
3,000
(3,000)
45,000
(45,000)
3,000
41,500
1,000
40,500
294,000
44,000
13,600
384,800
55,000
339,800
Comments
Police vehicle repairs and painting. Funded from Special
Law Enforcement Fund with no impact on the General
Fund
End of year acquisition of pump station equipment.
Funded by contingency
Minor adjustment to Small Tools budget
Minor adjustment to Software Licensing budget
Minor adjustment to Education budget
Minor adjustment to City Utilities budget
Minor adjustment to Police Patrol Operating Expense
Funded with General Fund Contingency
Inventory replenishment by new Command staff
FY 20 Budget Amendment #6
Amendment Details Budget _AA
9 Emergency Contingency
Emer Res Exp 25-525390 Emergency Contingency
Reserve Exp 81-581992 Working Capital Reserve*
* Adjusted Budget Due To Item #7 & #8
10 Retirement - Police - Chief Division
Chief Exp 26-521220 Retirement
Reserve Exp 81-581992 Working Capital Reserve*
* Adjusted Budget Due To Item #7, #8 & #9
11 Retirement - Building & Licenses
Bldg & Lic Exp 30-524220 Retirement
Bldg & Lic Exp 30-521140
Bldg & Lic Exp 30-581920 Reserves
12 Retirement - Sewer
Sewer Exp 35-535220 Retirement
Sewer Exp 35-535432 Sewage Disposal *
* Adjusted Budget Due To Item #2
13 Retirement - Police - Administration
Pol Admin Exp 36-521120
Pol Admin Exp 36-521130
Pol Admin Exp 36-521220
Pol Admin Exp 36-521230
Reserve Exp 81-581992
* Adjusted Budget Due To Item #7 - #10
Salaries - Regular
Salaries - Part Time
Retirement
Life And Health Insurance
Working Capital Reserve*
14 Other Prof Services & Public Safety Equip - Police - Administration
Pol Admin Exp 36-521312 Other Professional Services
Poi Admin Exp 36-521644 Public Safety Equipment
Reserve Exp 81-581992 Working Capital Reserve*
* Adjusted Budget Due To Item #7 - #10, #13
29,500
339,800
55,904
332,800
7,000
(7,000)
4,000
(4,000)
Revised
36,500
332,800
59,904
328,800
25,519 1,000 26,519
500 500
11,000 (1,500) 9,500
18,975
1,000 19,975
69 (1,000) (931)
173,701
113,954
28,770
26,473
328,800
1,600
314,300
11,000
(24,000)
24,000
3,500
(14,500)
2,000
2,000
184,701
89,954
52,770
29,973
314,300
3,600
2,000
(4,000) 310,300
Comments
Additional pandemic supplies
FRS rate for regular employees increased from 8.47% to
10.0% as of July 1st. Currently 54 weeks of charges
reflected.
FRS rate for regular employees increased from 8.47% to
10.0% as of July 1st. Currently 54 weeks of charges
reflected. Minor overtime adjustment
FRS rate for regular employees increased from 8.47% to
10.0% as of July 1st. Currently 54 weeks of charges
reflected.
Large compensation variances issues being reviewed.
Covered with a budget amendment on a precautionary
basis.
Minor adjustments to Other Professional Services and
Public Safety Equipment budgets.
FY 20 Budget Amendment #6
Amendment Details
15 Health & Life insurance, Retirement - Community Development
Com Dev Exp 37-515210
Corn Dev Exp 37-515220
Corn Dev Exp 37-515230
Corn Dev Exp 37-581920
FICA
Retirement
Life And Health Insurance
Contingency
16 Retirement - Building Maintenance
Bldg Mnt Exp 39-541140 Salaries - Overtime
Bldg Mnt Exp 39-541220 Retirement
Reserve Exp 81-581992 Working Capital Reserves
* Adjusted Budget Due To Item #7 - #10, 413 - 414
17 Uniform Laundry - Building Maintenance
Bldg Mnt Exp 39-541341 Uniform Rental/Laundry
Reserve Exp 81-581992 Working Capital Reserve*
* Adjusted Budget Due To Item 47 - 410, 413 - 415
18 Bldg Maint & Repair - Building Maintenance
Bldg Mnt Exp 39-541461 Building Repair & Maintenance
Bldg Mnt Exp 39-541992 Bldg Contingency
Reserve Exp 81-581992 Working Capital Reserve*
* Adjusted Budget Due To Item 47 - 410, #13 - #15, #17
19 Overtime, Uniform Laudnry & Gas - Vehicle Maintenance
Veh Mnt Exp 49-541140
Veh Mnt Exp 49-541341
Veh Mnt Exp 49-541543
Salaries - Overtime
Uniform Rental/Laundry
Tires & Wheels
Budget Adj
15,415
17,067
33,023
52,283
3,500
11,379
310,300
1,500
297,600
130,000
6,985
294,600
1,000
27,000
4,500
4,000
5,000
(13, 500)
700
12,000
(12,700)
3,000
(3,000)
43,000
(4,000)
(39,000)
1,000
1,000
(2,000)
Revised
19,915
21,067
38,023
38,783
4,200
23,379
297,600
4,500
294,600
173,000
2,985
255,600
1,000
2,000
25,000
Comments
FRS rate for regular employees increased from 8.47% to
10.0% as of July 1st. Currently 54 weeks of charges
reflected. Additionally 10% of CD compensation
allocated to CRA, but not retirement charges and health
and life insurance not allocated. High FICA rate being
investigated.
In addition to the increased FRS rate and the 54 -week
year, the amount initially reported appears out of line
with the compensation for this department and is being
investigated. On a precautionary basis this increase is
being covered by a budget amendment
Misallocation Issue
Year-end bathroom repairs, roofing projects and parking
lot lighting projects.
Minor budget adjustments to Overtime, Uniform
Laundry and Gas, Oil & Grease
FY 20 Budget Amendment 46
Amendment Details
20 Retirement - Utility Billing
Utl Bill Exp 61-513220 Retirement
Utl Bill Exp 61-513420 Postage & Freight
21 Overtime - Water Line Service Division
Wtr Ln Exp 63-533220 Retirement
Wtr In Exp 63-533555 Small Tools Minor Equipment
22 County Billing Services - Water Division
Water Exp 64-533340 Other Contracted Services
Utl Bill Exp 61-513340 Other Contracted Services
23 Insurance Premiums - Risk Management
Risk
Risk
Risk
Exp 84-513451
Exp 84-513250
Exp 84-513392
Insurance Charges
Unemployment Compensation
Motor Vehicle Claims
24 Overtime - Information Technology
IT Exp 85-512220 Retirement
IT Exp 85-5+04712z Telephone
25 Health & Life insurance - Commission
Com
Com
Budget
20,970
Revised
3,000 23,970
15,000 (3,000) 12,000
11,377
3,000 14,377
30,000 (3,000) 27,000
165,583 180,000 345,583
480,000 (180,000) 300,000
2,080,493
40,000
30,000
21,946
50,000 2,130,493
(30,000) 10,000
(20,000) 10,000
2,000 23,946
124,500 (2,000) 122,500
Exp 10-511230 Life And Health Insurance 38,307 16,000 54,307
Exp 10-511341 Recruiting 26,500 (16,000) 10,500
Comments
FRS rate for regular employees increased from 8.47% to
10.0% as of July 1st. Currently 54 weeks of charges
reflected.
FRS rate for regular employees increased from 8.47% to
10.0% as of July 1st. Currently 54 weeks of charges
reflected.
County billing services budgeted in Utility Billing, but
charges recorded in Water Division. Budget moved to
where actuals recorded.
First period of FY 21 booked, but at a higher rate than
the monthly FY 20 rate.
FRS rate for regular employees increased from 8.47% to
10.0% as of July 1st. Currently 54 weeks of charges
reflected.
Different mix of health plans than what was budgeted.
FY 20 Budget Amendment #6
Amendment Details
26 Health & Life Insurance, Retirement - HR
HR Exp 13-513220
HR Exp 13-513230
HR Exp 13-513440
HR Exp 13-513540
HR Exp 13-513542
HR Exp 13-515530
HR Exp 13-581920
HR Exp 13-513646
Retirement
Life And Health Insurance
Rentals & Leases
Pubs/Subs/Membership
Employee Training
Advertising
Contingency
Computer
27 Other Contracted Services - HR
HR Exp 13-513340 Other Contracted Services
HR Exp 13-513311 Employee Physicals
28 Retirement - City Clerk
Clerk Exp 16-512220 Retirement
Clerk Exp 16-512490 Legal Advertising
29 Compensation - Police Patrol
Patrol Exp 22-521120 Salaries - Regular
Patrol Exp 22-521140 Salaries - Overtime
Patrol Exp 22-521220 Retirement
Patrol Exp 22-521230 Life And Health Insurance
Reserve Exp 81-581992 Working Capital Reserve*
* Adjusted Budget Due To Item #7 - #10, #13 - #15. #17 - #18
30 Overtime - Code Enforcement
Code Exp 23-521140 Salaries - Overtime
Code Exp 23-581920 Contingency
31 Retirement - Building & Licenses
Bldg&Lic Exp 30-524220 Retirement
Bldg&Lic Exp 30-581920 Contingency
Budget
12,388
15,125
13,500
5,000
5,000
1,750
1,750
3,000
2,500
10,000
Revised
14,888
25,125
(3,500) 10,000
(2,000) 3,000
(3,500) 1,500
(750) 1,000
(1,750)
(1,000) 2,000
43,800 1,500 45,300
10,000 (1,500) 8,500
31,103 4,000 35,103
42,500 (4,000) 38,500
2,549,566
80,000
623,015
246,518
255,600
6,500 2,556,066
(7,500) 72,500
626,015
259,518
(15,000) 240,600
3,000
13,000
929 1,000 1,929
3,000 (1,000) 2,000
25,519 2,000 27,519
11,000 (2,000) 9,000
Comments
Benefits for Risk Manager booked in HR rather than in
Risk Management
Minor adjustment for late Other Contracts Service
charges
FRS rate increase as of July 1st, 54 week retirement year
and pay adjustment impact on retirement.
FRS rate increase as of July 1st, 54 week retirement year
resulted in overage. Life & health insurance covers 40
officers and will have to be reviewed for health plan mix
Minor overtime adjustment
Minor retirement adjustment
FY 20 Budget Amendment #6
q_ Amendment Details Budget J Revised
32 Retirement - Wastewater Colicetion & Transmission
Sewer Exp 35-535220 Retirement 18,975
Sewer Exp 35-535523 Maintenance 76,000
33 Operating Expense - Roads & Streets
Roads Exp 41-541520 Operating Expense 20,000
Roads Exp 41-581920 Contingency 52,256
1,000
(1,000)
3,000
(3,000)
19,975
75,000
23,000
49,256
34 Uniform Laundry - Stormwater
Storm Exp 43-538341 Uniform Rental/Laundry 1,000 500 1,500
Storm Exp 43-538523 Special Supplies 5,000 (500) 4,500
35 Health & Life Insurance - Service Line Maintenance
SL Maint Exp 63-533230 Life And Health Insurance 20,983
SL Maint Exp 63-533440 Rentals & Leases 2,000
SL Maint Exp 63-533495 Machinery & Equipment 4,000
SL Maint Exp 63-533520 Operating Expense 10,000
SL Maint Exp 63-533555 Small Tools Minor Equipment * 27,000
* Reduced Budget Due To Item q 21
36 Uniform Rental & Small Tools - Water Service
Water Exp 64-533341 Uniform Rental/Laundry 1,000
Water Exp 64-533555 Small Tools & Supplies 1,500
Water Exp 64-533547 Special Supplies 500
37 Legal Fees - Debt Service Fund
Debt Exp 83-514312 Other Professional Services
Debt Rev 230-314100 Utility Tax - FPL
38 Debt Service Spilt To Two Accounts - WS Finance
WS Finan Exp 61-535543 Debt Service - MD - Principal
WS Finan Exp 61-535544 Debt Service - MD - Interest
WS Finan Exp 61-535542 Debt Service - MD
1,244,096
1,260,000
20,000
(2,000)
(3,500)
(5,000)
(9,500)
200
250
(450)
115,406
115,406
1,135,000
125,000
(1,260,000)
40,983
500
5,000
17,500
1,200
1,750
50
115,406
1,359,502
1,135,000
125,000
Comments
Minor retirement adjustment
Minor adjustment to Operating Expense
Minor adjustment to Uniform Laundry
Includes Health & Life Insurance for two employees not
assigned to this division.
Minor adjustments to Uniform Rental/Laundry & Small
Tools
Legal Fes associated with City National Bank release of
$5,226,975 of retained pledged funds.
Debt Service account split into Debt Service Principal
and Debt Service Interest accounts.
FY 20 Budget Amendment #6
Amendment Details
39 Compensation - City Manager's Office
Cty Mgr Exp 12-512110 Salaries - Executive
Cty Mgr Exp 12-512120 Salaries - Regular
40 Compensation - City Clerk
Clerk Exp 16-512120
Clerk Exp 16-512210
Clerk Exp 16-512230
Clerk Exp 16-512490
Clerk Exp 16-512440 Rentals & Leases
* Reduced Budget Due To Prior Items
41 Bank Fees - Finance
Salaries - Regular
FICA
Life And Health Insurance
Legal Advertising *
Finan Exp 17-513520 Operating Expense
Finan Exp 17-513110 Salaries - Executive
42 Compensation
Pol-CID Exp
Pol-CID Exp
43 Compensation
Code Exp
Code Exp
Code Exp
- Police - Criminal investigation Division
20-521120 Salaries - Regular
20-521150 Longevity
- Code Enforcement
23-521120 Salaries Regular
23-521230 Life And Health Insurance
23-521312 Other Professional Services
44 Compensation - Police - Chief Division
Pol-Chf Exp 26-521110
Pol-Chf Exp 26-521120
Pol-Chf Exp 26-521210
Reserve Exp 81-581992
* Budget Adjusted Due To Prior Items
Salaries - Executive
Salaries - Regular
FICA
Working Capital Reserve*
Budget Adj
287,500
Revised
2,000 289,500
159,760 (2,000) 157,760
139,714
16,387
31,103
38,500
9,700
12,500
500
500
152,214
16,887
31,603
(8,000) 30,500
(5,500) 4,200
4,000 6,000 10,000
11,850 (6,000) 5,850
366,483 1,000 367,483
4,000 (1,000) 3,000
245,024
37,320
4,000 (4,000)
3,000
1,000
204,000
46,340
19,151
240,600
12,500
1,000
1,000
248,024
38,320
216,500
47,340
20,151
(14,500) 226,100
Comments
Minor adjustment to City Manager's Office
compensation
Unexplained large overage in compensation which is
being investigated. Covered with an amendment on a
precautionary basis.
End of year bank charges
Minor compensation adjustment
Minor compensation adjustment
Large payout at end of September. Being investigated.
Possible settlement.
FY 20 Budget Amendment #6
q Amendment Details Budget fli Revised
45 Uniforms - Police - Chief Division
Pol-Chf Exp 26-521521 Clothing & Uniform Expense 900 500 1,400
Pol-Chf Exp 26-521540 Pubs/Subs/Memberships 720 (500) 220
46 Compensation - PW - Administrative Division
PW-Adm Exp 32-541110 Salaries - Executive
PW-Adm Exp 32-541120 Salaries - Regular
188,500 1,000 189,500
83,202 (1,000) 82,202
47 Wastewater Disposal - Sewer Division
Sewer Exp 35-535432 Sewage Disposal 2,895,000 65,000 2,960,000
Sewer Exp 35-535120 Salaries - Regular 201,100 (65,000) 136,100
48 Compensation - Roads & Streets
Roads Exp 41-541120 Salaries -Regular 262,413 4,000 266,413
Roads Exp 41-541140 Salaries - Overtime 13,000 4,000 17,000
Roads Exp 41-541210 FICA 20,075 1,000 21,075
Roads Exp 41-581920 Contingency * 49,256 (9,000) 40,256
* Lower Budget Due To prior Items
49 Rentals - Water Service
Water Exp 64-533440 Rentals & Leases 1,500 4,000 5,500
Water Exp 64-5336309 Fire Hydrant Maintenance 250,000 (4,000) 246,000
50 Compensation - Town Center
Twn Ctr Exp 62-519120 Salaries - Regular 30,120 1,000 31,120
Twn Ctr Exp 62-519210 FICA 2,228 500 2,728
Twn Ctr Exp 62-519430 Electric, Gas, Water 100,000 (1,500) 98,500
51 General Expense - Special Law Enforcement Fund
Spec Law Exp 65-521493 General Expense 500 500
Spec Law Exp 65-521541 Education 10,000 (500) 9,500
52 Debt Service
Dbt Sry Exp 83-513711 2015 Bond Principal
Dbt Sry Bal 230-383010 Transfer -in, Fund Balance
252,150 2,600,000 2,852,150
- 2,600,000 2,600,000
Comments
Minor uniform allowance adjustment
Minor compensation adjustment
Appears to be 13 months of charges, but covered with
an amendment on a precautionary basis until resolved
Minor compensation adjustment
Miscellaneous small lease charges
Minor compensation adjustment
Minor adjustment
Release of retained surplus pledged revenue to prepay
debt
FY 20 Budget Amendment #6
Amendment Details
53 Vehicle Lease/Purchase - Patrol
Patrol Exp 22-521648 Vehicle Lease/Purchase
Reserve Exp 81-581992 Working Capital Reserve*
* Budget Adjusted Due To Prior Items
54 Compensation - CRA
CRA Exp 77-515110
CRA Exp 77-515120
CRA Exp 77-515210
CRA Exp 77-515230
CRA Exp 77-515480
Salaries - Executive
Salaries - Regular
FICA
Life And Health Insurance
Promotional Activities
Budget
5,100
226,100
12,000
(12,000)
Revised
17,100
214,100
8,550 7,000 15,550
13,839 10,000 23,839
1,713 2,000 3,713
200 200
200,000 (19,200) 180,800
Comments
There is a charge in this account which should be moved
to another account, but it is being covered with a budget
amendment in the event this doesn't occur in a timely
way.
Compensation appears overstated and is being reviewed
by Accounting. A budget amendment is submitted on a
precautionary basis.
FY 20 Budget Amendment #6
Second Hearing
November 19. 2020
FY 20 Budget Amendment #6
• Fifty -Four Items
• Seven Substantial Items— $388,406
• One Item —Retained Pledge Revenue -4 Debt Prepayment -
$2.6 Million
• Two Accounting Items — Movement Of Budget To Different
Account Where Actuals Recorded
• Forty -Four Small Items Related To Revised Retirement Fees,
Overtime And Other Minor Adjustments - $322,550
FY 20 Budget Amendment #6
• Substantial Budget Amendment Items
• $30,000 — Repair & Painting Of Police Vehicles — Funded From
The Special Law Enforcement
• $23,000 — Pump Station Equipment — Funded From The Water -
Sewer Fund
• $45,000 — Police Public Safety Equipment — Funded From The
General Fund
• $39,000 — Building Maintenance For Bathrooms, Roofing And
Parking Lot Lighting Projects — Funded From The General Fund
FY 20 Budget Amendment #6
• Substantial Budget Amendment Items - Continued
• $50,000 — Insurance Premiums — Twelfth Monthly Payment Is
First Payment Of New Higher Premium — Funded From Risk
Management Fund
• $115,406 — Legal Fees Associated With Bank Release Of
Retained Surplus Pledged Revenue — Funded From Increased FY
20 Pledged Revenue
• $65,000 — Wastewater Processing Account Has 13 Months Of
Charges. Precautionary Amendment In Event This Is Determined
To Be Appropriate. Funded From Sewer Division Compensation
Savings
FY 20 Budget Amendment #6
Discussion / Adoption
FY 21 Budget Amendment #1
Second Hearing
November 19, 2020
FY 21 Budget Amendment # 1
• Twenty -Eight Items
• Seventeen CIP Projects —Sixteen Rolled Forward From FY
20 ($2,849,029) And One New Project ($200,000)
• Three Accounting Items — No Impact
• One Reimbursable Item — CARES Act Community Support
Program
• Seven Items — Additional Expenditure Required
FY 21 Budget Amendment #1
• Projects Brought Forward
• Burlington Canal - $490,000
• Lift Station #7 Main Relining - $103,600
• Historic City Hall Roof Repair -$12,400
• Fleet Maintenance Building Roof Repair - $41,626
• Ingram Park Restroom Roof Repair -$50,000
• Ingram Park Lighting - $360,000
• 2105 Ali Baba Renovation - $254,635
• New Sidewalks - $338,140
• Historic City Assessment Study - $43,350
• Sherbondy Village Community Center AC - $192,000
FY 21 Budget Amendment #1
• Projects Brought Forward - Continued
• Lift Station #4 Collection Basin CCTV Inspection - $27,741
• Sewer System Evaluation - $44,066
• Lift Station #4 Rehabilitation - $540,110
• Cairo Lane Assessment - $159,296
• Stormwater Master Plan — Phase I - $159,296
• Roadway Resurfacing — Phase IV - $1,192,461
FY 21 Budget Amendment #1
• New Project
• Renewal Of Water Service Lines For Miami Gardens
Customers ($200,000)
• Miami Gardens To Resurface Roadways, Limiting Future
Projects
• Funded From Water -Sewer Contingency
FY 21 Budget Amendment tt 1
• Accounting Items
• CRA — Promotional Activity Budget Reallocated To Facades,
Streetscapes & Park Amenities, As Originally Intended
• Red Light Camera Revenue — Removal Of Portion To Be
Passed Through To The State (Not Revenue) — Offsetting
Reductions Revenue & Expenditures
• DERM — Billed On Behalf Of County And Not Revenue —
Offsetting Reductions To Revenue & Expenditures
FY 21 Budget Amendment #1
• CARES Act Community Support Program
❑Reimbursable Administrative Expense - $100,000
❑Reimbursable Food Market Cash Cards - $1,000,000
FY 21 Budget Amendment #1
• Additional Expenditure Required
• $10,000 — Unemployment Compensation
• $ 1,600 — New Commissioner Support Items
• S75,000 — Departing Employee Unused Leave
• S 105,000 — Ten Additional Police Vehicles
• $25,000 — General Fund Grant Writing Services
• $1,000 — Commission Professional Organization
Memberships
• $10,000 — Parks & Recreation Replacement Furniture
FY 21 Budget Amendment #1
Discussion / Adoption