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Proposed FY 2010 - 2011 Budget
Page 1 of 132 2 COVER: Featured this year on our cover is Calder Casino and Race Course. Calder is owned by the Churchill Downs Company of Louisville, Kentucky. Calder began as a thoroughbred racing course in 1971. It is the home of the “Summit of” Speed, the "Florida Million" and other important horse races. In 2010, following a successful referendum of County voters, Calder opened a new 100,000 square foot casino as part of its operations in Miami Gardens. With the addition of the Casino, Calder became the second largest employer in the City. Page 2 of 132 3 City Council Honorable Shirley Gibson, Mayor Aaron Campbell Jr., Vice Mayor Aaron Campbell Jr., Seat 1 Barbara Watson, Seat 2 André L. Williams, Seat 3 Melvin L. Bratton, Seat 4 Oliver Gilbert III, At Large Sharon Pritchett, At Large City Manager Dr. Danny O. Crew City Attorney City Clerk Sonja K. Dickens, Esq. Ronetta Taylor, MMC Executive Staff Renee C. Farmer, Deputy City Manager for Public Services Vernita Nelson, Assistant City Manager General Services Daniel Rosemond, Assistant City Manager for Business Services Patricia Varney, C.G.F.O., Finance Director Page 3 of 132 4 Vision Statement The mission of the City of Miami Gardens, Florida, is to enhance the quality of life through the efficient and professional delivery of public services. We are committed to fostering civic pride, participation and responsible development for the community. Mission Statement The City will deliver superior services designed to enhance public safety and quality of life while exercising good stewardship through open government and active civic business and resident involvement. Miami Gardens is and will be a vibrant and diverse City with a strong sense of community ownership, civic pride, abundant employment opportunities and cultural and leisure activities for its residents. We will provide continued economic viability through well planned, responsible and sustainable growth and redevelopment. Page 4 of 132 5 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Miami Gardens Florida For the Fiscal Year Beginning October 1, 2008 Page 5 of 132 6 Vice Mayor Councilman Councilwoman Mayor Councilwoman Councilman Councilman Aaron Campbell Jr. Oliver Gilbert III Sharon Pritchett Shirley Gibson Barbara Watson Melvin Bratton Andre Williams acampbell@ogilbert@spritchett@sgibson@bwatson@mbratton@awilliams@miamigardens-fl.gov miamigardens-fl.gov miamigardens-fl.gov miamigardens-fl.gov miamigardens-fl.gov miamigardens-fl.gov miamigardens-fl.gov City Clerk City Manager City Attorney Ronetta Taylor, MMC Dr. Danny O. Crew Sonja K. Dickens rtaylor@dcrew@sdickens@miamigardens-fl.gov miamigardens-fl.gov miamigardens-fl.gov Assistant City Manager Deputy City Manager Assistant City Manager Vernita Nelson Renee C. Farmer Daniel Rosemond vnelson@rfarmer@drosemond@miamigardens-fl.gov miamigardens-fl.gov miamigardens-fl.gov Finance Director Parks & Rec. Director Human Resource Direct Public Works Director Building & Code Director I.T. Directory Police Chief Development Svcs. Director Patricia Varney, CGFO Kara Petty, CPRO Taren Kinglee Tom Ruiz Sharon Ragoonan Ron McKenzie Matthew Boyd Jay Marder, ACIP pvarney@rpettyt@tkinglee@truiz@sragoonan@matthew.boyd@jmardar@jmarder@miamigardens-fl.gov miamigardens-fl.gov miamigardens-fl.gov miamigardens-fl.gov miamigardens-fl.gov mgpdfl.org miamigardens-fl.gov miamigardens-fl.gov Department Heads Page 6 of 132 7 I. City Manager’s Transmittal letter Page 8 II. Users Guide to the Budget Page 30 III. City Overview Page 32 IV. Budget Process Page 38 V. Finance Policies Page 42 VI. Budget Schedules Page 68 VII. Budget Detail by Fund Page 79 (After page 79, please refer to page numbers at top of Page) Table of Contents Page 7 of 132 8 City of Miami Gardens Office of The City Manager CITY MANAGER’S PRELIMINARY BUDGET MESSAGE FOR FY 2010-2011 Dear Mayor and City Council: I am pleased to present herein Miami Garden’s preliminary FY-2011 annual budget. FY-2010 was never very far from new and difficult challenges: The continuing story of an economy in decline was certainly our greatest challenge, but others such as collective bargaining and attacks on our municipal sovereignty by the County and the State also made for interesting learning experiences. In developing this budget message, I have attempted to better identify how our spending is linked to our various strategic planning processes. At various places throughout the message, you will see superscript abbreviations identifying a particular action or expenditure with the corresponding strategic plan that is addressing. These abbreviations are: (CDMP) = Comprehensive Development Master Plan (CVS) = Community Visioning Study (ITSP) = Information Technology Strategic Plan (441CS) = US 441 441 Corridor Study (RTP) = Recreational Trails Plan (TCMP) = Town Center Master Plan (TMP) = Transportation Master Plan (PMP) = Parks Master Plan (SSA) = Street & Sidewalk Assessment Study The FY 2011 Budget Process and the Principal Financial Challenges and Issues Facing the City While as a relatively new city, Miami Gardens faces the usual municipal challenges found in most cities throughout the nation, and some more unique ‘growing’ related challenges. The number one challenge and priority as expressed by residents through workshops, surveys and word-of-mouth is crime. A key priority to our residents is the challenge of dealing with the ever present threat of crime. Despite the unprecedented success of our new police department during its initial two years of operations (15% reduction in serious crime in FY-08 and an additional 12% in FY-09 and another 12% in FY-10 (so far), crime remains at the Page 8 of 132 9 top of our residents’ concern (CVS) and is addressed in the budget as our top funded municipal activity at over 50% of the total General Fund expenditures. The Federal stimulus initiative was also an important in FY-10, especially with public safety. Miami Gardens was the recipient of two major stimulus grants for policing. One grant allowed us to hire additional officers for our community policing effort while the other provided some $900,000 for overtime in addressing specific crime types and locations. The new officers will continue in FY-11, and we have already been notified of an additional $182,000 grant for more overtime. Managing these funds is both a challenge and an opportunity to address many of our community concerns. FY-10 has been a very tough year financially. While Miami Gardens was fortunate to have largely escaped the financial crisis that affected other Florida cities and counties in FY-08 and FY-09, we finally felt the effect in FY-10. Several unforeseen factors have lead to either a drop in expected revenues or an increase in expenditures that were not foreseen at the time of the budget’s adoption in 2009. The largest of these is the precipitous drop in the city’s taxable value. As you know, the property appraiser last month reported a drop in the City’s taxable value of 17.5%. While this was in the moderate range for the County as a whole, it was more than we had anticipated. The effect of this drop was that our budget was adopted with an expected $23 million in tax revenue when we will probably receive only $22 million in revenue. It was impossible to make up this loss in the three months remaining of the fiscal year following the announcement. All during the past fiscal year, staff has been preparing for a tight year. Early in the year, the budget was cut by nearly $1 million. A second round of cut took place this past spring. But for several unforeseen expenditures, we would have been able to absorb this loss of tax revenue within the adopted budget. The unforeseen circumstances included several major expenditures not anticipated at budget time. The first of these was the addition of almost $1 million for police overtime under the Federal stimulus grant program. While the Feds awarded us the salary for the officers, we were required to cover the benefits. At the time we accepted the grant, we believed that we could cover the additional costs within the budget, and could have until we were notified in June of the tax shortfall by the Property Appraiser’s office. The other unexpected expenditure resulted from a four-year old coding error in our computer system. Eden had originally been improperly programmed and was miscalculating overtime at .5 rather than 1.5. When we did the FY-10 budget, we used the Eden estimated overtime figure as our budgeted figure. Thus, while the officers received the correct pay, our budgeted overtime went well over budget. Before Page 9 of 132 10 we had a police department, we had almost no overtime usage in the City, thus the error was not caught; however, with the addition of the police department and their extensive overtime, our new finance director caught and corrected the error. The result was that we had under-budgeted overtime by a million dollars. Both of these circumstances could have been cured within the adopted budget were it not for the property tax shortfall. While the city will end the FY-10 year with a balanced budget, it will take some of our fund reserve to accomplish this. We anticipate using approximately $1.3 million of the reserve to balance. This equates to about 2% of our total revenues, certainly a modest amount; but since we have never used the reserve before, it does reflect a change. The good news is that the proposed FY-11 budget actually contains funding to partially pay back the reserve. We believe that by FY-12, we will be able to restore our reserve to the 16% level we set as a goal (see Table #2 below). For the past three fiscal years, most local governments have been hit very hard with by the recession. We have seen many local cities and counties go through major cutbacks in service and layoffs of employees. FY-11 appears to be the worst year yet for this impact. Miami Gardens was fortunate to weather the first two years of cuts without such actions. In fact, we managed moderate increases in services to our residents and have been able to meet employee needs through a stable workforce and modest increases in salaries. In order to balance the proposed FY011 budget, significant cuts had to be made. Many of the cuts will affect operations. They cannot be sustained forever; however, we can live with them for a year or until revenues pick up. TABLE #1 -Major Cuts from FY-10 Budget Cuts 3 in Code (Vacant) -$170,000 7.5 in School crossing -$62,000 14 in Parks (Reorganization) -$318,000 1.5 Dispatchers -$65,000 28 positions. No Full Time Employee layoffs 1 FTE in Building -$83,000 with the exception of 3 positions due 1 Events & Media -$60,000 to the end of the Children Trust Grant. Total Personnel Related Cuts -$758,000 Council Community Account -$90,000 $10 available for community assistance Misc Committees -$5,000 $5,000 left for Woman’s Commission Special Events -$288,500 Professional Services -$390,000 Lobbyists -$138,000 No lobbyists for FY-11 Citywide operating Expenses -$271,000 Education/Training -$41,000 Computer Upgrades -$40,000 Computer Software -$75,000 Total Operating Expense Cuts -$1,338,500 Various Capital Projects -$1,600,000 No new capital projects Paving -$175,000 $0 for paving Sidewalks -$175,000 $0 for Sidewalks Total Capital Project Cuts -$1,950,000 TOTAL MAJOR CUTS -$4,046,500 Page 10 of 132 11 In addition to the cuts outlined above, the City’s budget had to absorb a number of automatic increases. These are increased expenditures that were created in the FY-10 budget (employee raises) or were mandated on us by the State or by a private contractor (pension and healthcare costs). Table #2 below outlines the larger of these automatic increases. TABLE 2#: Automatic Increases in the FY-11 Budget The City’s FY 2010-2011 preliminary budget reflects the funding necessary to continue forward on our vision for Miami Gardens and to provide for the continued fiscal vitality of the City. The budget is balanced without layoffs; however significant cuts have been made that will reflect in our operations. Despite the loss of significant revenue from the State, the proposed budget reflects our maintaining the City’s tax rate pursuant to the State’s roll-back rules: In order to bring in the same amount of tax revenue as the prior year, this year the roll-back rate actual dictates an increase in the millage rate. rate. Our millage will go from 5.3734 mills to 6.2728 mills. This reflects a decline of property values in excess of 17% for FY-11. The proposed budget is based on a level of service comparable to FY-10. The budget does require the elimination of 28 vacant positions and 3 grant positions at the end of the grant funding and does not add any new staff for FY-2011. The past five years have been overwhelming, starting with nothing and developing a vibrant city. It seems that we thrive on such challenges. GENERAL FUND Staff began the FY-2011 budget process unsure about a number of revenue issues -The continuing economic slowdown and its impact on State revenues and the uncertain status of the red light camera program being the two most significant. This uncertainty has required us to use prudent judgment on budgeting expenditures, especially ones that are not one-time expenditures. Six years ago, we established an emergency reserve fund to help us reach a minimal responsible reserve within five years. This goal was to have a reserve equal to between Automatic Increases from Current Budget (FY-10) FY-10 Cost-of-living/FY 11 merits $1,084,000 5.1% increase in Medical Insurance $201,730 Debt Service $644,440 New State Pension Cost $510,210 Total Automatic Increases + $2,440,380 Page 11 of 132 12 16% and 25% of our budgeted General Fund expenditures. We have managed to build this consistently over this period. As of September 30, 2009, we have an undesignated, unrestricted general fund reserve of $9.2 million, or 17.96% of our FY-2010 expenditures. Reaching this goal is a significant accomplishment(CVS) and demonstrates the City Council and City Staff’s dedication to fiscally responsible stewardship of the public’s money. [See Table #3 below]. TABLE #3: Undesignated Unrestricted General Fund Fund Balance: FY-04 -FY-10 Actual Actual Actual Actual Actual Actual Actual Estimated** FY 02-03 FY 03-04 FY 04-05 FY 05-06 FY 06-07 FY 07-08 FY 08-09 FY 09-10 Tax Allocation $500,000 $500,000 Year-End Reverted Funds $320,802 $1,169,189 $4,257,711 $700,762 $1,491,553 ($1,327,279) Cumulative Total in the Reserve 6/30 $1,415,211 $1,362,037 $2,182,839 $ 3,852,028 $8,109,739 $8,810,501 $9,214,386 $7,887,107** General Fund Total Expenses*** $192,187 $11,175,161 $33,279,050 $38,106,974 $42,385,717 $51,740,428 $56,467.792 $55,213,565** % Reserve n/a* 12.19% 6.56% 10.11% 19.13% 17.03% 16.32% 14.28% * Partial year. City incorporated May 2003 ** Estimated *** Excluding budgeted fund balance and internal transfers. Budget Priorities in Difficult Times Being a relatively new municipality, the list of challenges facing the City is still long. Many of these are faced by all cities: The economy, legislative mandates, resident demands, and crime to name only a few. The budget presented here provides for the addressing of these many challenges, though not necessarily at the levels that we would like. We all have to realize that these are extraordinary times and prudence dictates that we not make commitments or take on challenges that we cannot hope to meet until the financial picture improves. The visioning process that City Council undertook in FY-2010 will help clarify our goals and priorities for the coming year and for future years. (CVS) FY-11’s most visible accomplishment will be the commencement of construction on the City’s new City Hall and Police Headquarters complex on five acres on NW 27th Avenue. (CVS) (PMP) Though scheduled to begin in 2011, final completion will take place in early 2012. This project will not have any budget implications for the FY-11 or FY-12 budgets as only bond money will be utilized. The complex is being designed as a LEED© Platinum project. This is the highest sustainability rating that is offered by the U.S. Green building Council. If completed as a platinum Page 12 of 132 13 rated project, it will be the largest, new construction Platinum LEED© City Hall in the nation. In FY-10, the City received a major stimulus grant for the addition of nine (9) new police officers to restart the old community policing program which was ended when we became a city. CVS This grant continues for FY-11. It has allowed us to hire a corps of officers dedicated specifically to this approach. Another planned initiative that will begin in FY-11 is the Phase II Beautification Project for NW 183rd Street from NW 27th Avenue to NW 47th Avenue. (CDMP)(CVS)(TMP) The budget also contains funds to construct new facilities at North Dade Optimist Park. One initiative not contained in the FY-11 budget involves the construction of the City’s first own fueling facility. (CVS) Planned for the parking area west of the current police head-quarters, the facility has been put on hold as funds originally planned to be used for the facility have been needed to finish the Community Center. FY-11 will see the City make some major progress in “greening” itself. All new police detective vehicles purchased will be dual-fuel vehicles and the City will begin studying the conversion of the patrol fleet to more green-friendly cars. The proposed City Hall will include including partial power generation through a solar array on the roof. Although not a new initiative, the City’s Community Development Department’s housing program will be expanding its housing efforts thanks to additional grants received through the $6.3 million NSP grant. (CDMP) This will be a tremendous asset in our addressing many glaring deficiencies in community housing. The homes purchased in FY-10 under this program are being renovated and sold to eligible firsttime homebuyers. This program continues for FY-11. Major Revenues In building a budget, we usually look at revenues first. This is what we currently know about FY-11 revenue: [For detail information on all revenues, see Revenue Manual]. Ad Valorem or Property Tax: Ad valorem or property taxes are taxes levied against the taxable value of real and certain personal property. In Miami-Dade County, each municipality sets a tax rate based on its needs and levies this as a dollar cost per $1,000 of taxable valuation. Using the FY-11 rollback millage rate of 6.2728, property taxes are expected to generate $22,150,811, which is $938,367 less than our budgeted amount in FY-2010. Page 13 of 132 14 In FY-10 the City built several new playgrounds in various parks. These were funded by local park’s impact fees. (PMP) This is mainly attributed to the reduction in property values by the Valuation Appeals Board. State Revenue Sharing: Created by the State of Florida to ensure revenue parity among local governments statewide, State Revenue Sharing is comprised of various State-collected revenues including a portion of the State’s sales and gas taxes. The State Department of Revenue estimates that State Revenue Sharing, because of the continuing poor statewide economy, will increase by approximately $140,000 from FY-10, which was cut twice by the state during that year. The General Fund expects to receive $2,434,984 for FY-11. This represents 71 % of the total received. State law requires the balance (29%) go to the Transportation Fund. Utility Franchise Taxes: Franchise taxes are locally levied taxes designed to compensate the municipality for allowing private utility businesses to use the City’s rights-of-way to conduct their business. The Utility Franchise Tax is economy-based revenue. As an area’s growth increases, so does the revenue. They are also affected by weather, especially electric and water. Utility Franchise Tax receipts are expected to increase by only $30,000 next year based on general economic estimates of slow growth in building activity. Solid Waste and natural gas franchise fees are collected by Miami-Dade County on our behalf and remitted back to the City. Utility Taxes: Utility taxes are paid by the utility customer as a percentage of their bill for using the various utilities services – water, sewer, electric and communications. These taxes are collected by other local governments and remitted to the City. The portion remitted to the City by the Miami-Dade Water-Sewer Department is net after the City’s portion of a past General Obligation Bond payment is deducted (QNIP Bond). The cities of North Miami Beach and Opa Locka are the other providers in Miami Gardens. Overall Utility Tax budgeted revenue is expected to increase by $415,000 or 4.05% from $10,252,000 to $10,667,000. The Communications Services Tax is collected by the State and remitted to the City monthly. This revenue is expected to be $3,998,000 for FY-11. Half-Cent Sales Tax: The Half-Cent Sales Tax is levied as a percentage of the retail sales price on all goods and many services purchased in the private sector. For Miami-Dade County, the tax rate is 6½%. This tax is collected by the State of Florida and allocated to cities and Page 14 of 132 15 counties by statutory formula based largely on population rather than point-of-sale. Because of the economic downturn, the City of Miami Gardens expects to receive $6,600,000 from this source in FY-11. This is approximately the same received during FY-10. Other Local Revenues: Locally derived revenues form a major component of our City budget. These revenues include business tax (occupational) licenses, alarm and landlord permits, certificates of use, parks and recreation fees, interest earnings, other operational revenues, and fines and forfeitures. Some of these revenues are collected by the County, while others are directly collected by the City. Because FY-10 was only our fifth year in collecting many these revenues, we have been conservative in forecasting a modest increase based on limited trend information. Many of these revenues are population sensitive and we believe that they will remain fairly steady for the coming year. Total other local revenue is estimated at $13,148,432 or an increase of of 26% over FY-10. This primarily due to four factors: A significant increase in ticket sales for the City’s Jazzin-the-Gardens event, police off-duty revenues which are in great demand, the red light camera program, and revenue from the new Calder Casino. The above represent 97% of total General Fund Revenues. Other smaller revenues include such items as internal service charges, and miscellaneous state and County-shared revenues. Chart #1 below, depicts the breakdown of the various revenue types as a percentage of total General Fund revenues by general revenue type. CHART #1: General Fund Revenues for FY-11 Interfund Transfers 2% Grants and Loans 1% Intergovernmental Revenue 12% Culture/Recreational 4%Miscellaneous 12% Public Safety 3% Utility Taxes 16% Licenses, Fees & Permits 2% Fines and Forfeitures 9% Franchise Fees 7% Property Taxes 32% Interfund Transfers 2% Grants and Loans 1% Intergovernmental Revenue 12% Culture/Recreational 4%Miscellaneous 12% Public Safety 3% Utility Taxes 16% Licenses, Fees & Permits 2% Fines and Forfeitures 9% Franchise Fees 7% Property Taxes 32% Page 15 of 132 16 Expenditures The other side of constructing a budget is expenditures. Some increases in expenditures are automatically built into any subsequent year’s budget. The largest of these are generally employee costs such as merit increases, and increases in employee benefit expenses. This year, most of the personnel-related increases are a result of these factors. The FY-11 budget does include funding for the City’s merit plan as well as the 3% matching 401 retirement program. (CVS) No cost of living increases are included for FY-11. CHART #2: General Fund Expenditures for FY-11 Transfers Transfers represent internal transactions between budget Funds. Transfers may appear as revenues or expenditures, depending on whether a Fund is making or receiving a transfer. One of the largest of these transfers is the General Fund administrative charge to non-General Fund activities. This charge is based on actual past usage of General Fund assets (personnel, finance, legal, management and legislative support, purchasing, purchasing, fleet and Information Technology, etc.) and is charged to the Transportation Fund, Development Services Fund, CDBG Fund, and the Stormwater Fund. The Debt Service Fund also accepts transfers for bond payments based on actual debt service attributable to each fund’s usage of bond proceeds. Legislative 1% Media & Events 3% City Attrney 1% Human Resources 1% Finance 18% Code Enforcement 3% City Clerk 1% Rereation 10% Finance 1% City Manager 1% General Services 34% Legislative 1% Media & Events 3% City Attrney 1% Human Resources 1% Finance 18% Code Enforcement 3% City Clerk 1% Rereation 10% Finance 1% City Manager 1% General Services 34% Page 16 of 132 17 Cover of December 2008 American City & County featuring the Miami Gardens’ arch at the Sunshine International Park Changes in the FY 10-11 Budget The following areas involve major changes over the FY-11 budget. Equipment. In order to balance the budget for FY-11, no new or replacement vehicles were included in the budget. The City will probably have to issue a small, $2 million, 5-year equipment bond towards the end of FY-11 so that we can continue to replace old vehicles, especially high mileage police vehicles. Supplies. Supplies, computers and other office-type expenses have been reduced for FY-11. They should still be adequate to carry out routine activities. In general, these categories are equal to or less than in FY-10 as a result of belt-tightening. Personnel. The budget provides for an overall decrease in Full-Time Equivalent (FTE) positions from 585 in FY 09-10 to 554 in FY 10-11. While there was no hard “freeze” on positions in FY-10, each vacancy was evaluated only replaced if it was critical to operations. This will continue into FY-11. When the economy picks up again, some of these positions will have to be readded to handle the increase in work. General Services Activities. For the FY-11 budget, the General Services Fund has been integrated back into the General Fund. This was always done by the auditor after the close of the fiscal year anyway, so it made sense just to budget it there, simplifying budgeting to do so. General Fund Summary The FY 10-11 budget provides what I believe is the minimum level of City operations necessary to responsibly carry out our duties, to address our fiscal and fiduciary responsibilities, and to provide the foundation for the vision our residents had when they incorporated. The staffing levels and some of the cuts made in the FY-11 budget due to lower revenues cannot be sustained in the long term; however, I believe that we will be able to operate effectively for the coming year. Miami Gardens remains one of the lower taxed cities of our size in the Miami-Dade or Broward County area. Despite what we see happening all around us in terms of layoffs and other drastic budgetary actions, Miami Gardens remains financially strong and continues to be able to withstand the financial assault on our revenues by the State and the economy. Page 17 of 132 18 Hurricane Wilma hit Miami Gardens extremely hard in October, 2005. The City expended over $8 million in cleanup. TRANSPORTATION FUND Six years later and the Transportation Fund is still dealing with the effects of Hurricane Wilma. Responding to Wilma’s damage impacted the finances of the Transportation Fund very hard, spending over $8 million on clean-up but recouping only about 93% of our costs from the state and F.E.M.A. We ultimately lost of over $500,000 and were left without a Fund without a reserve. In addition, Miami-Dade County, while required to by our Charter, has yet to negotiate a share of the ½-cent transit tax that all cities before us got as a right. This has cost the City over $15 million in transportation funds over the past six years. These, coupled with the economic downturn, has lead to the General Fund to budget for subsidize in the FY-09 and FY-10 Transportation budgets to a small extent; however, neither transfer was actually made as departmental operations were better than anticipated. We have again budgeted a small subsidy of $106,403 for FY-11 with the anticipation that we again may not have to use it as has been the case in the past. As the economy starts picks, a major priority will be to re-rebuild its reserve. As indicated above, one aspect that could help this is if the City begins to receive its share of the County’s Transportation sales tax revenue. In the 2009 State Legislative session, the City was able to get a special act passed that directs the County to share this tax revenue with all cities.(CVS) For Miami Gardens, this would mean between $2.5 and $3.5 million a year. Several meeting with the County have been held, but to date, they have not committed to this obligation. In FY-10, the City Council authorized staff to file a lawsuit against the County for its refusal to negotiate these funds. That process is still underway. An overall decrease in road travel has also impacted the City’s receipt of gas taxes and the Fund’s largest source of revenue – State Revenue Sharing. Because of these factors, we have had to cut back on our street paving and sidewalk improvement programs. FY-10 saw help in on these items via ARRA stimulus funds. Such funds are not available for FY-11. We do have the funding reserved for the Phase 2 beautification program for NW 183rd Street and for several other minor beautification projects. (CDMP) (CVS) (TMP) Also, FY-11 should see the NW 7th Avenue reconstruction project begin.(TMP) This project is being funded out of County transportation impact fees. We continue to look for grants to enhance this and other projects. Page 18 of 132 19 Revenues The Transportation Fund has three principal sources of operating revenue that comprise 90% of the Fund operating revenue. Two of these are local gas taxes enacted by the County and state and shared with the municipalities. The First Local Option Gas Tax is a 6-cent per gallon levy by the County Commission that is expected to bring the City $1,650,000 in revenue for FY-11, about the same as FY-10. This estimate is provided by the state. The Second Local Option Gas Tax is also estimated by the State, which is 3-cent per gallon and the City’s FY-11 allocation is expected to be $626,966, again, about the same as last year. The third major revenue in the Transportation Fund is State Revenue Sharing. State statutes require that 29% of all City allocated State Revenue Sharing must be used for transportation expenses. The other 71% is revenue to the General Fund. State Revenue Sharing for transportation purposes is estimated by the State at $995,194 for FY-11. Included in this budget is the award of $1 million grant to the City from the Florida Department of Transportation for school safety enhancement and educational project. CHART #3: Transportation Fund Revenues by Percentage * Operating grants only. The City is expected to receive a $1,000,000 grant for school safety improvements. Expenditures Because almost all of the activities of the Public Works Department concern roads and road rights-of-way, the entire operation of the Public Works Department is budgeted within the Transportation Fund. The only public works-type activity not funded in the Transportation Fund is the City’s stormwater activities. These employees are housed in public works and work under the supervision of public works but are funded from the City’s Stormwater Utility Fund. Fund Balance 2% Grants 0% Fuel Taxes 62% State Revenue Sharing 26% Permits 2% Misc. Revenues 1% Interfund Transfers 7% Fund Balance 2% Grants 0% Fuel Taxes 62% State Revenue Sharing 26% Permits 2% Misc. Revenues 1% Interfund Transfers 7% * Page 19 of 132 20 In FY-10, Keep Miami Gardens Beautiful installed four fountains at the north 27th Avenue entrance to the City. This project was match dollarfor-dollar by Calder Casino and Race Course. The Keep Miami Gardens Beautiful (KMGB) program continues in the new budget at reduce levels; however, sufficient funds are available in their operating account, Stormwater Utility, and the CIP Fund to continue their present activities and enhance their tree planting efforts. (CVS) KMGB has had an extremely successful year in working with community groups to enhance the looks of many neighborhoods. KMGB has been very aggressive in seeking sponsors and grants to maintain and enhance their program success. During FY-10, Miami Gardens’ beautification program was recognized nationally by winning the Keep America Beautiful Rodgers Award for our anti-litter Public Service Announcements. We also received the national Tree City designation for the fifth straight year. The Division works extensively with local schools for its Earth Earth Day and other environmental programs The operating budget contains no funds for street paving in FY-11. ARRA funds covered some re-paving in FY-10, but only on federally assisted roads. We have developer funds to begin some improvements on the 12th Avenue Palmetto entry ramp and the design should be completed by FY-11. (CVS) (TMP) This will serve as a template for future Palmetto projects. If the County relents and grants us our share of the Transportation tax, we can undertake an aggressive road improvement program. We also will have the previously funded 7th Avenue reconstruction project underway in FY-11. CHART #4: Transportation Fund Expenditures by Division Streets 50% Keep Miami Gardens Beautiful 7% Administration incl. Debt Service & Project Reserve 43%Page 20 of 132 21The $85million new Calder Casino and Race Course addition was completed in FY-10 (See front cover photo) DEVELOPMENT SERVICES FUND The City’s Development Services Fund was created to account for those activities that are principally designed to serve the City’s development community. The Fund consists of the two operating departments: The Planning and Zoning Services Division and the Building Services Division of the Department of Building and Code Compliance. The Planning & Zoning Services Division is divided into the Comprehensive Planning and Current Planning. The Comprehensive Planning Division was responsible for developing the City’s first Comprehensive Development Master Plan (CDMP) and for processing amendments to the Comprehensive Plan. In FY-07, the Department completed and received approval by the State for the CDMP. It also won a state planning award for innovation in land use. The Current Planning Division handles rezoning requests, plan amendments and general development approvals, and other other development-related activities. During FY-10, the department completed an overhaul of the City’s sign regulations and a complete revision of the City’s land development regulations. (CDMP) The Building Services Division of the Department of Building and Code Compliance is responsible for all administering the Florida Building Code. Its activities include development plan review, building inspections during construction, and unsafe structures enforcement. Because of the sharp building downturn, it has become necessary to make some adjustments in the staffing in the City’s Building Services area. In FY-10, I asked the Deputy City Manager and Assistant City Manager over these activities to take a comprehensive look at the building function and see if changes could be made that would bring us down staff-wise, better reflecting the current economic reality.(CVS) Their analysis proposed a re-organized code enforcement operation that takes into consideration both the current slowdown in building activity and and the current rise in traditional code enforcement activity due to our added emphasis on housing codes enforcement and the added activity associated with so many foreclosures. The proposed re-organization resulted in an overall cost savings of over $325,000 for FY-10 and should lead to better service and better enforcement of all city codes Page 21 of 132 22 Starting FY 07-08and still continuing today, growth in the City suffered a conspicuous downturn, following the national trend. One bright spot has been Coconut Cay which continues to experience slower but steady sales. and continued cost saving for FY-11. A second reorganization will take place in FY-11, further increasing savings by using part-time inspectors where possible. In creating the Department of Building and Code Compliance, a new director was hired to oversee these operations. The emphasis is on executive management skill rather than programmatic skill. Technical administrative skill will be vested in two division heads, the Building Official and the Code Enforcement director. Revenues: In ‘normal’ times, these developer-related activities generate sufficient income to cover their associated costs; however, since the economic slowdown began in FY-07, not only has the Fund utilized all of its reserves, but it has required major subsidies from the General Fund to balance. The Fund is expected to to end FY-10 with a deficit of some $1,002,906. This is on top of a $1.45 million subsidy for FY-09 and $1.2 million in FY-08. (See Chart #5 below) CHART #5: General Fund Subsidy to the Development Services Fund There are actually several pieces of good news in the above chart. First, there is a clear trend back to “normal”, though normal may never be like in FY-06; however, there is a good chance that the proposed subsidy for FY-11 will never be used if the $2,000,000 $1,500,000 $1,000,000 $500,000 $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 FY-05 FY-06 FY-07 FY-08 FY-09 FY-10 FY-11 Page 22 of 132 23 economy continues on its recovery. Second, once the Fund begins to show a positive year-end balance, it can begin to repay the General Fund for its advances (subsidies). Total budgeted revenues are expected to increase by almost $300,000 from FY-10 to FY-11; also, due to the reorganization completed in FY-10, expenditures are down significantly. While there will still be a need for the General Fund subsidy, it is only $103,691 versus over $1,002,906 for FY-10 and over $1,450,000 for FY-09. If the economy continues to improve, we may not even have to use the General Fund money. Total expected revenues (including subsidy) for FY-11 are estimated to be $3,114,671. CHART #6: Development Services Fund Revenues by Percentage Expenditures Most expenditures in the Development Services Fund are salary related. Expenditures for the Fund are anticipated to decrease by $605,373 from $3,720,044 to $3,114,671 for FY-11 over FY-10. CHART #7: Development Services Fund Expenditures by Percentage Planning & Zoning Fees and Charges 6% Building Fees and Charges 87% Other Revenues 2% Operating Transfer from General Fund 5% Planning & Zoning Fees and Charges 6% Building Fees and Charges 87% Other Revenues 2% Operating Transfer from General Fund 5% Planning & Zoning Department 26% Building Services 74% Planning & Zoning Department 26% Building Services 74% Page 23 of 132 24 STORMWATER UTILITY FUND Operation of the City of Miami Gardens Stormwater Utility was assumed from Miami-Dade County in March 2007. Eleven (11) staff persons were hired in FY-08 to begin field operations. These employees operate through the Public Works Streets Division. For FY-11, the division has still has eleven (11) employees to carry out its responsibilities which include street cleaning, drainage basis cleaning, canal cleaning, and repair of existing drainage facilities. The City has been successful in receiving a number of grants to supplement City funds for stormwater projects. A top priority for FY-11 will be to get several earlier grant award projects completed. (TMP) The City’s Stormwater fee is currently $4 per month for each Residential Equivalent Unit (REU), or approximately 1,500 square feet of impervious surface. This fee has not been increased since 1991. Revenues 100% of the operating revenue for the Stormwater Utility comes from the Stormwater Utility Fee imposed on resident’s utility bills. There are approximately 70,000 REUs in Miami Gardens. Fees are expected to generate $3,395,000 in revenue. This revenue is collected on behalf of the City by either the City of North Miami Beach’s Water Utility or by the County’s Water & Sewer Department on their bills. A small number of residents are not on either system and are billed directly by the City. Expenditures Expenditures in the Stormwater Utility involve operations (staff) and projects. For FY-11, the largest non-capital expenditure is for canal cleaning. In FY-10, the City ended it contract for cleaning and bid the work to a private company at a savings of over $200,000. The FY-11 budget contains approximately $400,000 to the County for cleaning services in FY-10 and $200,000 for cleaning services in FY-11. Street Flooding in Coconut Cay after a 2” rain event. Page 24 of 132 25 Entrance Sign and landscaping installed as part of the NW 27th Avenue Beautification project. The project was funded in the CIP with local bond funds The City’s renovated Public Works building was occupied in FY-10 SPECIAL REVENUE FUND The Special Revenue Fund was established in FY-06 to assist in the accounting for and tracking of certain revenues that come to the City that have restricted uses. These include parks and police impact fees and Law Enforcement Education Trust Fund revenues. For FY-11, it is anticipated that we will spend some of these funds on recreation capital needs. New revenues include an anticipated additional $481,000 in Impact Fees and $18,000 in Law Enforcement Training Trust. CAPITAL PROJECTS FUND The City has been very successful in securing outside financial commitments for its future capital projects. Most capital-related grants are accounted for in this fund. The FY-11 budget also includes a transfer from the General Fund to the CIP Fund for operating expenses. Revenues Revenues in the Capital Project Fund generally consist of four types: Grants, Bonds, transfers from operating departments and interest earnings. The largest single revenue for FY-11 is $53,000,000 in Certificate of Participation (COPs) proceeds for design and construction of the City’s first City Hall. This project includes a new City Hall, Police Headquarters and parking structure. It is being developed as a LEED© Platinum project. Expenditures There are four employees budgeted in this fund: A Capital Projects Manager, two projects managers and one administrative position. In that the City has embarked on almost $100 million worth of capital improvements in our seven years of existence, professional management for these projects was added in FY-09 to ensure timely completion and follow up on grant requirements and building quality. Many of the Page 25 of 132 26 In FY-09, the City received $6.7M in funds from the Federal Neighborhood Stabilization Program as will be purchasing 35 foreclosed homes for rehabilitation and resale to qualified buyers during FY-2010. capital projects are multi-year projects. The funds for previous scheduled projects are carried over to the subsequent year’s budget until used or released. COMMUNITY DEVELOPMENT BLOCK GRANT FUND A new Fund established in mid-year FY-2007 was the Community Development Block Grant Fund. The City is designated an entitlement city for the purposes of receiving Community Development Block Grant funds from USHUD. The City was notified by HUD that our allocation For FY-11 will be $1,516,676 or about the same as for FY-10. Projects and programs in the CBDG Fund are based on the priorities established by City Council in the yearly Action Plan as approved by HUD. DEBT SERVICE FUND In FY-09, the City established a consolidated Debt Service Fund from which all bonded debt and capital lease payments are made. Individual operating funds transfer their proportionate share of such debt through the budgetary process. This fund provides the public with a quick view of the City’s outstanding debt obligations in any particular year. Additional detail on the City’s debt can be found in the Appendix titled Budget-Related Tables and Graphs. BUDGET SUMMARY Fiscal Year 2010-2011 has proven to be an active year for the City. The nationwide recession has and continues to have, a significant negative effect not only on the activity level of the City’s planning and building departments, but is now extending its effects on the balance of City operations. Dealing with this issue has been challenging to say the least, but we are now moving forward. FY-10 also marked the completion of projects on which we have Aerial view of construction progress on the new Miami Gardens worked so hard for since the City’s Recreation Center. It is scheduled to open in August FY-10. (PMP) Page 26 of 132 27 FY-11 will see the completion of the design phase for the new City Hall complex and possibably even the start of construction. incorporation: two new playgrounds in our parks, the commencement of construction of the Miami Gardens Community Center, the purchase of 14 acres to be used as a senior center and gardens, (CDMP) (PMP) (CVS) and the renovation of an old commercial building into our first public works facility (TMP) among others. Challenges for FY-11 include dealing with Legislative mandates and municipal revenue reduction schemes that seem to pop up in every session. The Senate president has already called for a local government revenue cap bill. Finding sufficient funds to improve infrastructure will remain a key challenge. Initiatives New For FY 2010-2011 The future of the City of Miami Gardens continues to be full of promise and hope, now more than ever. Maintaining a moderate tax rate while providing the services needed and demanded by our residents is an important guiding principal in preparing our FY-11 budget. (CVS) This is good for our residents, and good for the future. This enables us to remain fiscally strong with the flexibility to deal with whatever challenges and opportunities that we may face in the future. The City’s initial “A” bond rating supports this assessment. Unfortunately, the State Legislature will not let cities, counties and school boards carry out their constitutional responsibilities without petty interference and assaulting our revenue base. Their “we know better than local officials” actions have placed all local governments in jeopardy of fiscal decline. While maintaining the State mandated roll-back tax rate, the budget contains a number of new initiatives for the coming year, the most ambitious of which is the City’s commitment to begin construction on a new City Hall (TCS) (CDMP) and Police Headquarters on land it owns on NW 27th Avenue. In addition to the City Hall, the completion of the NW 7th Avenue road reconstruction project(TMP) and the renovation of one of the buildings on the new 14 acre site for the senior center(PMP) (CVS) will help keep the City momentum moving forward. Beautification also continues as an important priority City. Funds have been reserved to undertake Phase II of the NW 183rd Street Beautification Page 27 of 132 28 The NW 7th Avenue will transform the area with medians, traffic circles and other amenities. Project (NW 27th Avenue west to the City line). (CVS) (TMP) This will complete the beautification of the City’s main East-West corridor. Additional beautification projects funded for FY-11 are the Palmetto Expressway’s NW 17th Avenue entrance ramp the US 441 median improvement program. (CVS) (TMP) (441CS) During FY-11, Florida DOT will be resurfacing US 441 through the City and at our request and expense, they will install irrigation sleeves under the new surface. (441CS) The ARRA in conjunction with the earlier federal Neighborhood Stabilization Program (NSP), has enabled the City to purchase dozens of foreclosed properties, renovate them, and FY-11, sell these homes to qualified buyers, including first time homebuyers.(CVS) (CDMP) This will significantly strengthen our neighborhoods and community. Taxes and Taxpayers Of interest to almost any taxpayer reading the budget is “how does this affect me?” The good news is that Miami Gardens remains one of the lowest taxed, major cities in Miami-Dade or Broward counties (see Table #2 below). Table #2 below illustrates the relative tax burden on residents of Miami Gardens as compared to surrounding cities. The per capita tax burden is the amount that each resident pays on the average. When looking at your tax bill, it is important to remember that less than 25% of your tax bill goes to the City of Miami Gardens; 75% goes to Miami-Dade County, the School Board, the County Fire District and to several other special taxing districts. The City tries hard to get the most from each tax dollar. TABLE #4: Comparative Tax Burden, Selected Miami-Dade Cities* * Roll-back rate for FY 2011. Millage rate for other cities is their FY 2010 rate. ** This is based on FY09 information. Will need to be revised when updated information is available. Per capita burden equals property tax collections divided by the population. Another question often asked is: “Is the City borrowing too much and and putting us in debt?” Below are the two key statistics used to evaluate whether a city is City 2010 Population Tax Rate in Mills* Per Capita Tax Burden**** Miami Beach 92,833 5.9123 mills $1,045 Miami 414,994 8.3335 mills $668 Homestead 57,559 6.2917 mills $271 North Miami 58,469 7.4973 mills $374 North Miami Beach 40,142 7.5731 mills $384 Hialeah 226,605 6.5400 mills $269 Miami Gardens 109,730 6.2728 mills* $191 Page 28 of 132 29 borrowing too much. The first, TABLE #5, is the City’s Taxable Value-to-Debt Ratio. A ratio of 0.0 to 3.0 is considered low; 3.0 to 6.0 is considered moderate; and above 6.0 is considered high. In spite of our many start-up costs, our ratio is still low even after the City Hall project is added. Another recognized measure of whether a city is borrowing too much is debt per capita. As demonstrated in TABLE #6 below, Miami Gardens has a relatively low per capita debt burden. TABLE #6: Debt Burden Per Capita Florida Cities* North Miami Beach $3,179 Palm Bay, FL $2,697 Tampa $2,550 Port Orange $2,226 Orlando $2,150 Ft. Lauderdale $1,900 Tamarac $1,890 Sarasota $1,557 St. Petersburg $1,400 Miami $1,200 Hollywood $1,146 Miami Gardens (incls. City Hall) $1,046 Final Thoughts for FY-11 Because of the City’s young age, and the necessity to build up an emergency reserve fund, the City has not had the luxury of hiring any but essential employees. This is why it is so difficult to balance a budget when cutting a position may mean cutting a program. We are constantly reorganizing to take advantage of special skills and to reduce overhead. This will continue. As they say, the only constant is change. Finally, I want to thank the Mayor and City Council for the continuing opportunity to serve you and the residents of Miami Gardens as your City Manager. It is a privilege and honor I share with the other members of your City staff. I know that by working together, we can make the future of Miami Gardens truly something special. I also especially want to thank Patricia Varney, Denese Williams, and the finance staff for their assistance in this effort. Respectfully Submitted, Danny O. Crew Dr. Danny O. Crew City Manager T ABLE #5: Debt to Taxable Assessed Value Ratio (Including City Hall) Taxable Assessed Value Bonded Debt Debt Ratio Miami Gardens $3,717,102,853 $ 114,198,937 3.0 % * All figures are FY-10 except Miami Gardens which are FY-11. Page 29 of 132 30 The Budget The budget is the spending plan for all financial resources available to the City. Through these resources, services are provided that attempt to meet the needs and desires of Miami Gardens’ residents. The City Council and City staff responds to the community’s needs in large part through the budget. It balances not only revenues and costs, but also actualizes community priorities and desires. The preliminary budget document is divided into sections as outlined below. Each section provides the reader with important information on the City and its spending priorities. A glossary is provided at the end of the document so that readers can easily find the definition of unusual or unfamiliar words and acronyms. Table of Contents and Users Guide to the Budget This introductory section is designed to familiarize the reader with the City of Miami Gardens and the budget process itself. Governmental budgeting can be confusing maze of actions, deadlines and legal requirements. This section provides the reader with an overview of the process and summaries of the critical policy issues that drive the budget. City Manager’s Budget Message The Charter of the City of Miami Gardens charges the City Manager with the preparation of the City’s annual budget. The Manager’s budget message contains a summary of the upcoming budget and the issues and challenges faced in its development. It also presents an overview of the budget format and a detailed explanation of property taxes as they apply to Miami Gardens. Fund and Departmental Detail This section comprises the heart of the proposed budget. Divided by fund, each section presents a detailed summary of expected revenues and expenditures by department and operating division, including historical information about each revenue source and proposed expenditure line item for personnel, operating and capital expenditure line items. At the end of each Fund detail, there is a Fund summary. The historical data provides the reader with a good view of trends and assists in developing meaningful projections. In addition to the financial data, the section provides a brief narrative description of the duties and responsibilities of each department and Fund, a listing of major accomplish-Users Guide to the FY 10-11 Preliminary Budget Document Page 30 of 132 31 ments for the preceding year, and goals for the coming year. Also provided is a staffing history for the department and an organizational chart. Finally, a millage equivalent has been calculated for each department in order to give the reader a different perspective on the cost of running the various operations. Appendices 1. FY 2010-2011 Revenue Manual The City’s revenue manual provides all the information one needs to understand the various sources of revenue the City receives. Every revenue sources is detailed including the legal basis, general definition, payment schedules, and a graphic history of the revenue. 2. Glossary Municipal finance and budgeting is at best, a bewildering process of terms, acronyms and processes. Even seasoned staff often finds it difficult to keep up with the latest terms and definitions. It is almost impossible for the lay reader of a municipal budget to fully understand all of the jargon. A Glossary is presented as a helpful guide for residents and others who are not familiar with government terminology. 3. Form 440, Tax Rate Resolution and Budget Ordinance This appendix consists of the principal approval documents used to establish the annual budget. The Form DR-420 is the required form to set the City’s millage. It is sent to the County Tax Collector immediately after the adoption of the final tax resolution. The tax rate resolution is the document that actually establishes the tax rate for the coming year. It must be read and approved at two separate public hearings prior to adoption. The budget ordinance is the formal approval of the actual FY 10-11 operating and capital budget. This ordinance also must be approved at two separate public hearings prior to adoption. The ordinance adopts the actual appropriations for each fund and established the rules for budget administration Page 31 of 132 32 The arch at the entrance to the Sunshine International Business Park was built in 1964 and is 110’ high. The City chose this highly identifiable landmark to be part of its official logo. The City of Miami Gardens, Florida, was incorporated on May 13, 2003, as the 33rd municipality in Miami-Dade County, and at a population of 109,200, is the county’s third largest city after the cities of Miami and Hialeah. Located in North-Central Miami-Dade County, it stretches from I-95 and NE 2nd Street on the East, to NW 47th and NW57 Avenues on the West, and from the Broward County line on the North, to 151st Street on the South. The City comprises approximately 20 square miles. Miami Gardens is a solid, working and middle class community of unique diversity. It is the largest predominately African-American municipality in the State of Florida, and boasts many Caribbean residents. It is the home to the Miami Dolphins and the Florida Marlins’ at Dolphin Stadium and to Calder Race Track. It has vibrant commercial corridors along the Palmetto Expressway serving as a central shopping district for the furniture trade, and along North U.S. 441 serving the automobile trade. The City is blessed with a central location being midway between the cities of Fort Lauderdale and Miami, and is traversed by I-95, the Palmetto Expressway (SR 826), and the Florida Turnpike. It has rail access through the Florida East Coast Railway and the South Florida Tri-rail system. There are three high schools and two universities within the City. The City provides various municipal services to its residents including police, planning and zoning services, building code services, public works, stormwater utility, community development, parks and recreation, code enforcement, and school crossing guards. Fire rescue services, sanitation and library services are provided by Miami-Dade County. City Overview Page 32 of 132 33 Number of Residents 109,730 African-American 79% Hispanic 16% Other 5% Number of Schools Elementary 18 Middle 4 High School 3 Colleges/Universities 2 Number of budgeted City Employees Total F.T.E. regular positions (FY-10) 560 Police, City of Miami Gardens Number of budgeted positions 258 Vehicular patrol units 128 Public Works Miles of Streets 350 Quick City Facts & Photos Page 33 of 132 34 Miles of Canal 10 Parks and Recreation: Number of parks 18 Playgrounds in City parks 11 Number of City Pools 5 Tennis courts 7 Basketball Courts 17 Special Recreation Facilities Miami Gardens Community Center (Under Construction) 1 Dolphin Stadium 1 Calder Casino and Race Track 1 Libraries (County): North Dade Regional 1 The City of Miami Gardens, Florida, operates under a Mayor-Council-Manager form of government. Elected officials include the mayor and six council members. There are four Lou Rawls Performing Art Center Florida Memorial University Calder Race Track Dolphin Stadium Chapel at St. Thomas University Structure of the Government Body Page 34 of 132 35 single-member, resident districts from which four council members are chosen, with the remaining two council members being elected at-large by citywide vote. The mayor is also elected at-large. The citywide organizational chart, shown on page 45 of this book, displays the relationships between the various organizational units of the City government. The Mayor nominates and the City Council appoints three staff members – The City Manager, the City Clerk, and the City Attorney. All other departments and employees report to the City Manager. As shown in the organizational chart, there is a deputy city manager and two Assistant City Managers who are responsible for overseeing the various departments. The future population of Miami Gardens was estimated using the shift-share approach and mathematical extrapolation method. This methodology utilizes statistical evaluation and analyzes the appropriateness of each extrapolation into the future, from a mathematical measure. It also looks at the extent to which a a given extrapolation technique corresponds to the historic and estimated population perspective. The extrapolation technique assumes that Miami Gardens future population estimates would remain constant based on the growth rates at the 2000 Census level. TABLE #7: POPULATION ESTIMATES & PROJECTIONS -MIAMI GARDENS PER U.S.CENSUS DATA (2000-2030) Year Miami Gardens Population Miami Gardens Estimated Growth Rate Miami Gardens Actual Growth Rate 2000 100,809 2004 105,414 4.57% 4.57% 2006 107,567 1.14% 2.05% 2007 109,200 1.50% 1.52% 2008 111,171 1.11% 1.81% 2010 109,730 -1.30% -1.30% 2015 113,568 4.00% 2020 118,111 4.00% 2025 121,654 3.00% 2030 125,304 3.00% Population Projections Page 35 of 132 36 GRAFT #1: POPULATION INCRERASE IN VISUAL FORMAT. 0 10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 90,000 100,000 110,000 120,000 130,000 140,000 150,000 Population 2000 2004 2005 2010 2015 2020 2025 2030 Year GRAPH 1 Miami Gardens Population Estimates Aerial Map of Miami Gardens Ft. Lauderdale 10 miles Miami 10 miles Page 36 of 132 37 Assistant City Manager Planning & Zoning Department Deputy City Manager Office of the City Manager Mayor and City Council Office of the City Clerk Office of the City Attorney Assistant City Manager Fleet Division Community Outreach Office Police Department Capital Improvements Finance Department Miami Gardens Organizational Relationship Chart 37 Parks & Recreation Department Code Enforcement Community Development Department General Services Department Information Technology Department Appointed Deputy/Assist City Manager Department Head Division Head ACM is also Dept. Head Building Services Public Works Department Keep Miami Gardens Beautiful Program CDBG/SHIP Programs Building & Code Compliance Department Neighborhood Stabilization Program Economic Development Office Stormwater Utility Media & Events Division Purchasing Division Human Resources Department Page 37 of 132 38 Budget Process and Calendar A large portion of the budget process in Florida is statutorily driven as outlined in the timetable below. The formal budget policy can be at page 62, Financial Policies. Immediately following this timetable is the specific budget calendar for the City of Miami Gardens. Utilizing this timetable, the City Manager and his staff prepare a tentative budget for consideration by the Mayor and City Council. For Miami Gardens and the FY 10-11 budget, this process was challenging as the total impact of the statewide property tax value reduction referendum was not known at the time the budget was first compiled. The Planning Phase In October of each fiscal year, plans are set forth for next year’s budget process by the City Manager; however, the actual budget formulation process began in April 2010. Prior to March, the City Manager and finance staff reviewed the GFOA comments from the prior year’s budget and began developing the data necessary to address those comments and suggestions. The Preparation Phase In March, the beginning phase of budget preparation involved staff preparing updates to the City’s anticipated revenues and major equipment needs. This involved developing accurate projections of traditional revenues and estimating any new revenues expected in the subsequent year. Since Miami Gardens still has little, long term reliable revenue history for most of its revenues, it fell to staff to estimate these revenue streams as accurately as possible. Also during this phase, staff began to develop expenditure profiles for each City department and operation. Again, as a relatively new City, this continued to be a difficult task. Having little or no experience in operating some programs (police for example), and receiving little historical information from the County, estimating proved to be a difficult task. The Review Phase This phase involved the City Manager and the various department heads reviewing the submittals from their respective departments. Changes and updates were made to to the proposed revenue and spending levels based on overall city priorities and as a result of these one-on-one meetings. Matching proposed services levels with the necessary Miami Gardens’ 2011 Budget Process Page 38 of 132 39 personnel and other resources was an on-going process that demanded considerable investigation and focus on the multiple missions. Final refinements continued until the preparation of the tentative budget was completed and submitted to the Mayor and City Council for their consideration at the July 28th meeting. The Adoption Phase At the July 28th regular City Council meeting, a tentatively balanced budget is presented to the Council. At this meeting, which is open to the public, the City Council must adopt a tentative millage rate for the coming year. This is a requirement of state statutes. The adopted rate is then the maximum millage rate that can be included in the coming year’s budget. The City Council may, at a later budget hearing, reduce the rate if it so desires, but cannot raise it above the adopted tentative rate. At this July’s meeting, Council is being requested to set the tentative millage rate at 6.2728, or the current roll-back millage rate. State law requires that two formal public hearing be held in September and neither can conflict with the hearing dates established by the County School Board or the County Commission. The recommended dates are September 9th and September 22nd. Subsequent to the July vote, the Notice of Proposed Property Taxes, otherwise known as TRIM (Truth in Millage) notices, are prepared and mailed to taxpayers by the County Property Appraiser. Printed on the TRIM notice is the date of the first scheduled public hearing to adopt the tentative budget and the tentative millage rate. This meeting is recommended to be set for the evening of September 8, 2010. The purpose of the public hearing is to give the general public an opportunity to speak for or against the proposed budget and millage rate. At the end of the first public hearing, a date and time will be set for the final public hearing, this being recommended for September 22, 2010. An advertisement will then be prepared and placed in a local newspaper. This ad contains summary budget information along with the tentative millage rate and the tentative approved budget based on the first hearing. Also noted are the time, date and location for the final hearing. The purpose of the final public hearing is to once again give the general public an opportunity to speak for or against the budget and proposed millage rate. At this meeting, the City Council will adopt the final budget and millage rate. Within three days of that adoption, the City must notify the County Property Appraiser, County Tax Collector and the State Department of Revenue, of the adopted millage rate. Final tax invoices are mailed to property owners by the Tax Collector at the beginning of November. The budget is effective on October 1st of each year. Page 39 of 132 40 MONDAY-April 5 Distribution of Budget Worksheets April 5-June 1 Preparation of Budget by Manager and Staff JUNE 1 Property Appraiser provides tentative values. JULY 1-JULY 15 Receipt of DR 420 (Property Appraiser Certification of Taxable Value) from the County (F.S. section 200.65). WEDNESDAY-July 28 7:00pm Consideration of proposed budget by the Mayor and City Council and setting of the proposed millage rate, current rollback rate and date, time and place of the first hearing. FRIDAY-AUGUST 3 Last day to advise the Property Appraiser’s office of the proposed millage rate, current year rollback rate and date, time and place of the first budget hearing (F.S. Section 200.65) JULY 16 Transmittal of budget to Mayor and City Council FY 2010-2011 Budget Schedule June 1 City Manager reviews budget JULY 26 Budget Workshop with City Council Page 40 of 132 41 FY 2010/2011 Budget Schedule (Con’t) SEPTEMBER 2 2nd Budget Workshop if necessary FRIDAY-SEPTEMBER 3 Last day to post a notice for Sept. 9th public hearing (Article IV, Section 2B) WEDNESDAY -SEPT 8 First public hearing and adoption of tentative budget-(Trim Bill). Must amend tentative budget, re-compute proposed millage rate and publicly announce the percentage by which recomputed proposed millage exceeds the rollback rate-FINAL APPROVAL OF THIS DATE SUBJECT TO COUNTY AND SCHOOL BOARD HEARING DATES (F.S. Section 200.65) FRIDAY-SEPT 18 First day to advertise final public hearing of Sept. 22 (Article IV, Section 2B) SATURDAY-SEPT 21 Last day to advertise final public hearing of Sept. 22 (F.S. Section 200.65) WEDNESDAY-SEPT 22 Final public hearing and adoption of budget. If budget is not adopted this date, the City must readvertise Public Hearing FRIDAY-DEC 24 Final day to submit budget to Government Finance Officers Association for the Distinguished Budget presentation Award FRIDAY-SEPT 24 Final day to submit final tax form to County Tax Office and State Department of Revenue Page 41 of 132 42 1. The annual operating budget of the City of Miami Gardens, Florida, shall balance the public service needs of the community with the fiscal capabilities of the City. It is intended to achieve those goals and objectives established by the City Council for the following fiscal year. Service programs will represent a balance of services, but with special emphasis on the City public safety, quality of life, and compliance with various state and federal mandates. Services shall be provided on a most cost effective basis. A balance between personnel and other classes of expenditures will also be achieved. 2. The City recognizes that its citizens deserve a commitment from their local government to fiscal responsibility, and that a balanced operating budget is the cornerstone of fiscal responsibility. Annual operating expenditures (personal services, contracts, commodities and supplies, and capital outlay) will be fiscally balanced with revenues or income estimates that can reasonably and normally be projected projected to be received during the fiscal year. New programs or changes in policies which would require the expenditure of additional operating funds will either be funded through reductions in existing programs of lower priority or through adjustments to fee rates, service charges, or taxes. 3. Requests for new or changes to programs or policies will be accompanied by an analysis of the short and long-term impact on the operational budget caused by such changed or new program or policy. When possible, a standard format using this procedure shall be routinely provided to the Council when requesting approval of each new or changed program or policy. 4. New programs, services, or facilities shall be based on general citizen demand or need. 5. The City shall prepare and implement a Capital Improvement Budget (CIP), consistent with state requirements, which shall schedule the funding and construction of projects for a five-year period. The Capital Improvement Budget shall balance the needs for improved public facilities, as identified in the City’s comprehensive plan, within the fiscal capabilities and limitations of the City. 6. The City shall maintain its accounting records in accordance with generally accepted accounting principles (GAAP), applied to governmental units as promulgated by the Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB). Financial Policies General Policies Page 42 of 132 43 7. The City shall provide funding for public services on a fair and equitable basis, and shall not discriminate in providing such services on the base of race, sex, color, religion, sexual orientation, national origin, physical handicap or other non-merit basis. 8. Budgets for all City Funds and all other City expenditures, shall be under City Council appropriation control. 9. Inter-fund loans must be supported by a fiscally sound source of funds available for repayment. 10. Copies of the tentative and final budgets shall be provided at the North Dade Regional Public Library, posted on the City’s website, and shall be available for inspection and copying at the office of the City Clerk. Copies of the tentative budget shall be provided at no charge at all public hearings and workshops. 1. Balance Budget Requirement: The operating budget of the City of Miami Gardens shall be balanced using current year revenues to finance current year expenditures. Fund balances shall not normally be budgeted as a resource resource to support routine annual operating expenses. Fund balances may be budgeted as a resource to support capital, debt, or extraordinary major maintenance needs on a non-recurring basis, or as reserves to be carried forward. Under ordinary economic conditions, the use of fund balance forward should not exceed .25 mills equivalent. 2. Revenue projections will be based on an analysis of historical trends and reasonable assumptions of future conditions. 3. Revenue estimates will be made on a reasonable conservative basis to ensure that estimates are realized. 4. The operating budget will be prepared based on 95% of the certified taxable value of the property tax roll revenues. 5. The City will not use long-term debt to finance expenditures required for operations. 6. As early as practical in each annual budgeting cycle, the City Council shall give direction to staff as to the circumstances under which an ad valorem tax millage increase would be considered. Normally, such direction should be given in conjunction with the setting of a tentative budget calendar. 7. Fees should be collected on all City-provided services for which specific users may be readily identified and use may be reasonably quantified. The amount of the fee should be Balanced Budget Page 43 of 132 44 based on actual costs incurred in providing the services (or facility), and shall be reviewed at least biannually. The degree to which fees shall recover full costs shall be a policy determination of the City Council. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. All Funds in Miami Gardens are appropriated. The various funds are grouped within three broad categories as follows: Governmental Fund Types: 1. General Fund (01) -The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund. 2. Special Revenue Funds (10s) – Special Revenue Funds are used to account for the proceeds from specific revenue sources (other major capital projects) that are legally restricted to expenditures for specified purposes. The City currently has three special revenue funds as described immediately below. A. Transportation Fund (10) – The Transportation Fund is used to account for the revenues the City receives fro the State-shared local option gas funds, and other revenues designated for transportation purposes. It is the operating fund for the City’s Public Works Department. B. State Housing Initiative Partnership Grant (SHIP) Fund (13) – The State Housing Initiative Partnership Grant (SHIP) Fund is used to account for revenues and expenditures of the City’s SHIP Program. C. Community Development Block Grant (CDBG) Fund (14) – The Community Development Block Grant Fund is used to account for revenues and expenditures of the City’s CDBG Department. The City is an entitlement community under the U.S. Department of housing and Urban Development (HUD). D. Development Services Fund (15) – The Development Services Fund is the accounting entity for the City’s Building, Planning and Zoning Departments. The fund was established to capture a record of fees and expenses oriented toward the building and development Funds and Fund Types Page 44 of 132 45 industry to ensure that these service costs are largely recaptured by the users. E. Special Revenue Fund (16) – The Special Revenue Fund is used to account for the proceeds from specific, earmarked revenues such as impact fees and donations. F. Law Enforcement Trust Fund (17) – The Special Revenue Fund is used to account for funds and property seized or confiscated by either Federal, State, and/or local law enforcement agencies. 3. Capital Project Fund (30) – Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds and trust funds). The City’s Capital Project Fund was established with the FY 04-05 budget through a dedicated property tax transfer of $500,000 per year into the fund. This fund serves as an operating fund for the construction of various projects and will receive grants and other projectoriented revenues. 4. Debt Service Funds -Debt Service Funds account for the the accumulation of resources for, and the payment of, principal, interest, and related costs on general long term debt (other than those payable from the operations of enterprise funds). The City currently has one debt service Fund. Proprietary Fund Types: 1. Enterprise Funds -Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The City does not anticipate having any enterprise funds. A. Stormwater Utility Fund (11) – The Stormwater Utility Fund is used to account for revenues and expenditures related to the City’s stormwater utility operation. Major revenues include the $4 per month stormwater utility fee and grants. Page 45 of 132 46 Utility Taxes Franchise Fees Transportation Fund Administration Streets KMGB Ad Valorem Taxes State Revenue Sharing Fines Parks Fees Business License Taxes State Sales Tax Grants Gas Taxes Interest Project Transfers Payment for Admin. Services CDBG Funds Housing Programs Fees for Service Development Services Fund Planning & Zoning Building Permits Stormwater Fund Stormwater Fees Debt Service Fund Police Confiscated Cash Interest Grants Grants Capital Project Fund Projects Projects General Fund Council, City Manager, Finance, HR, Police, Parks & Recreation, Code Enforcement, City Hall, Insurance, Fleet, IT, Purchasing KEY Revenues – Blue Expenditures – Red Payment for interfund Services – Green Funds Transfers – Black Project Transfers -Orange Projects Special Purchases Law Enforcement Trust Fund Major Operating Funds Relationship Chart To the layman or the uninitiated, municipal budgeting is at best confusing. The use of separate “Funds” to account for operations is conceptually it is similar to a group of unrelated businesses that each has their own unique product, revenues and expenditures; however, they may “buy” certain “services” from each other but must pay for these services as would any business who, say hired another company to do its payroll or maintenance. Some of these relationships are mandated by law (i.e. gas taxes must go into the Transportation Fund) while others are for convenience (i.e. Payment to the Capital Projects Fund for a specific project to be completed). The concept that cities have one large pot of money that can be used for anything is widely held but erroneous. Page 46 of 132 47 The City shall operate on a current funding basis. Expenditures shall be budgeted and controlled so as not to exceed current revenues plus planned use of fund balance accumulated through the prior years. 1. The City Manager shall take immediate corrective actions if at any time during the fiscal year expenditure and revenue re-estimates are such that an operating deficit is projected at year-end. Expenditure deferrals into the following fiscal year, short-term loans, or use of one-time revenue sources shall be avoided. 2. The City manager shall undertake periodic staff and third party reviews of City programs for both efficiency and effectiveness. Privatization and contracting with other governmental agencies will be evaluated as alternatives to service delivery. Programs that are determined to be inefficient and/or ineffective shall be reduced in scope or eliminated. 3. The City shall make every effort to maximize any discounts offered by creditors/vendors. Staff shall also use competitive bidding to attain the best possible price on goods and services. 4. Normal maintenance requirements necessary to sustain the basic asset value will be included in the budget of the proper operating fund. 6. Contractual obligations and compensation plans for employees will be provided, including estimated pay-out amounts for accrued personal leave. 7. Capital for major improvements and automation of services will be based on multiple-year planning and cost benefit analysis. 8. Working Capital Reserve -This reserve should be established in all operating funds where emergencies may occur. The amount recommended is a minimum of $50,000 to $250,000 depending on the size of the fund. 9. Each year, the risk manager shall prepare an estimate of amounts to be budgeted for workers' compensation, self-insured, and malpractice claims. Expenditure Policies Page 47 of 132 48 Fund Balance is the excess of fund assets over liabilities. These unspent funds can be included as revenue in the following year’s budget. It also represents the accumulated net resources of a Fund available for reservation, designation, or for appropriation. A negative fund balance is sometimes referred to as a deficit. The City’s goal is to maintain an unreserved general fund balance equal to 16% to 25% of annual budgeted general fund expenditures. 1. Maintaining an adequate cash balance is essential. A minimum of 16% for major funds based on individual funds’ needs or an amount equal to that necessary to avoid any short-term borrowing from the fund pool; whichever is greater (based upon historical analysis and projection). 2. The balances of each fund will be maintained by using a conservative approach in estimating revenues and by ensuring that expenditures do not exceed the appropriations. 3. Any anticipated deficit at year end, unless it can be eliminated from the cash flow from operations within the first three months of the next fiscal year, will be provided for in the current year's transfers. 4. All fund balance reserves should be appropriated into the succeeding year’s budget and identified as “fund balance reserve.” Specific Guidelines For Individual Funds General Fund: It is the objective of the City to pay as great a portion of operating expenses of the General Fund as possible from sources other than ad valorem taxes. Only to the extent that non-ad valorem tax sources of revenue are inadequate to support services at desired levels should ad valorem taxes be considered for an increase. Service charges and fees for all general fund services will be analyzed to ensure an appropriate proportional recovery of direct costs and overhead from Proprietary Funds. The annual operating budget of any enterprise or special revenue operating fund shall pay the appropriate general fund operations for a portion of the cost of general administrative departments and a payment-in-lieu-of taxes which will be computed on the latest un-depreciated value as established in the latest C.A.F.R. Services charges, rent, and fee structure will be established so as to ensure recovery of all costs for these funds to the fullest extent possible, considering public benefit. All capital projects and capital bonds shall pay a one-time 2 ½% administrative fee to the General Fund for administration and accounting for such project. Fund Balance Policy Page 48 of 132 49 . o Threshold: The City will capitalize all individual assets and infrastructure with a cost of $5,000 or more and a life of 5 years or more (except computers at 3 years). o Asset categorization: The City shall account for assets and infrastructure meeting the minimum dollar and life thresholds in the following categories: Land Buildings Improvements Equipment Infrastructure o Roads o Stormwater system o Sidewalks Construction in progress o Infrastructure Accounting: Pre-2003 valuations. Prior to the incorporation of the City in 2003, the City has used the estimated historical cost method of valuation. Method: o The City determined the estimated cost of road replacement by using the Florida Department of Transportation Statistics Unit Prices and then applied the US Bureau of Labor Statistics price trend Information for asphalt, concrete, paving mixtures and blocks weighted average deflator index in determining the present value of the roads. o The Stormwater system estimated cost is based based upon the Florida Department of Transportation Statistics Unit Prices and than applied the US Bureau of Labor Statistics price trend Information for storm sewer pipes and concrete pipes weighted average deflator index in determining the present value of the stormwater system. o The City determined the estimated cost of sidewalks by using the Florida Department of Transportation Statistics Unit Prices and then applied the US Bureau of Labor Statistics price trend Information Capital Asset Management Policies Page 49 of 132 50 for asphalt, concrete, paving mixtures and blocks weighted average deflator index in determining the present value of the sidewalks. o Capital Expenditure/Capital Outlay – Budget vs. GAAP (Generally Accepted Accounting Principles). Only assets or infrastructure with a value over $5,000 will be budgeted as a capital item in the budget. Short lived assets which do not meet the capital asset threshold will be budgeted as operational materials and supplies. Deprecation Method: GASB (Governmental Accounting Standards Board) Statement 34 requires governments to depreciate capital assets with a defined estimated life. The City will use the straight line depreciation method. There will be no depreciation on land or other assets with an indefinite life. Construction in progress projects are not subject to depreciation until the projected is completed. Depreciation expense is not calculated on the salvage value (value which the asset will not fall below). o Capital Assets – Assets vs. Repair & Maintenance: GASB 34 requires that repair and maintenance items are expenses rather than capitalized assets. The criteria determining whether an item is capitalized or expensed is whether the service life of the assets will be extended. The City will adapt this definition and capital expenditures that extend the life of the asset will be classified as capital assets. o Estimated useful assets life: The estimated useful lives of the assets are based on City experience and established projections reflected in the 5 year capital plan. The useful life will be used when determining depreciation expense. The useful lives are: Land – indefinite Buildings – 40 years Improvements – 15 years Equipment : o Cars – 5 years o Trucks – 10 years o Equipment – 5 years Page 50 of 132 51 o Computer equipment – 3 years. Infrastructure: o Roads – 25 years o Stormwater system – 50 years o Sidewalks – 20 years o Five year capital plan: The City prepares a 5 year capital plan which reports the capital asset budget needs for the City. o Fixed Asset Accounting. The City will comply with the standards established by GASB 34 (Governmental Accounting Standards Board) and all subsequent pronouncements with forth by GASB or its successor organization. All Funds Revenue: Revenue projections for the Capital Improvement Budget shall be based on conservative assumptions of future earnings and bond market conditions. Requirements: Capital projects shall be justified in relation to the applicable elements of the City’s comprehensive plan or other requirements or needs. Estimated requirements for capital projects shall include all costs reasonably associated with the completion of the project. The impact of each project on the operating revenues and requirements of the City shall be analyzed as required by the general fiscal policy stated above. Long Term Debt: Long term borrowing will not be used to finance current operations or normal maintenance. A policy of full disclosure will be followed in all financial reports and official statements for debt. Medium Term Debt: Capital lease purchase methods, bonds, or other debt instruments may be used as a medium-term (5 to 8 years) method of borrowing for the financing of vehicles, other specialized types of equipment, or other capital improvements. The equipment or improvement must have an expected life at least equal to the years leased or financed. The City will determine and utilize the least costly financing methods available and where practical, shall use an open bid system for such financing. Such debt arrangements will be repaid within the expected life of the equipment or improvement acquired. Short Term Debt: Short-term borrowing may be utilized for temporary funding of anticipated tax revenues; anticipated grant payments, anticipated bond proceeds, or Capital Expenditures & Debt Policies Page 51 of 132 52 other expected revenues. Such debt should normally be made from pooled cash; however, in rare circumstances, it may be by the use of the line-of-credit at the City’s depository or other financial institution, utilizing a short-term note maturing before the end of the current appropriation period. Other short-term debt, such as tax exempt commercial paper, bond anticipation notes, tax anticipation notes, or grant anticipation notes, may be used when it provides immediate financing and an interest advantage, or the advantage to delay long-term debt until market conditions are more favorable. The City will determine and utilize the least costly method for short term borrowing. Short-term debt may be refunded in accordance with applicable federal laws. Anticipated funding is defined as an assured source with the anticipated amount based on conservative estimates. Specific Guidelines 1. General Capital Improvements: General capital improvements, or those improvements not related to City-owned enterprises, shall be funded from general operating fund revenues or fund balances, the sale of revenue or general obligation bonds, and from special assessments and grants. 2. Pay-As-You-Go Capital Improvements: Pay-as-you-go capital improvements shall be funded from general operating fund revenues or fund balances, state and federal grants, special assessments, or other sources of revenue which may become available to the City. Major capital projects related to the delivery of general public services shall be paid from general purpose revenues. 3. Special Assessments: When special assessments are used for pay-as-you-go general capital improvements where the City as a whole receives the benefit, the interest rate charged will be established by the City consistent with state law. 4. Revenue Bond Debt Limit: Sale of revenue bonds shall be limited to that amount which can be supported by user fees and other associated revenues. Revenue bond coverage shall not be less than parity required coverage or as fixed in the approving bond documents. While the City has no legal debt limit, it is the City’s policy that the total net annual general revenue bond debt service should not exceed 15% of the total net general purpose revenue and other funds available for such debt service. Net annual debt service shall be gross annual debt service less estimated interest on debt service reserve accounts and funds from other governmental units designated for payment of such debt service. 5. Enterprise Capital Improvements: Enterprise revenue bond coverage shall not be less than parity or the required coverage, whichever is greater. 6. Miscellaneous: The maximum of net bonded debt per capita shall be $800. The maximum percentage of annual debt service to general expenditures shall be 10%. Page 52 of 132 53 7. Types of Debt Pledges: There are different types of debt available to finance the City’s needs. They are as follows: A. General obligation bonds: These bonds are secured by ad valorem tax beyond operating levels. All General Obligation Bond issuance must be approved by voters through a referendum. The State of Florida limits the General Obligation debt service not to exceed a tax of 2 mills. B. Covenant to Budget and Appropriate: This is a pledge that the City will consider making payment of debt service annually through budget process. C. Special Revenue Bonds: These bonds are repaid by the pledge of specific governmental revenue such as public service tax, gas tax or sales tax. This bond requires that the revenue stream be used first to satisfy the bond covenants and then used for other governmental purposes. D. Special Assessment Bonds: This bond is secured by special assessments that the City can levy. This include any improvements to streets, such as sidewalk program, lighting program, traffic calming devices etc. E. State Revolving Loan: This is a low interest loan offered by the State for water, sewer and stormwater improvements. This loan is secured by user fees charged by the jurisdiction. 7. Final Maturity: The following is the guideline and is not a mandatory schedule; however, in no circumstances should the maturity of the loan be longer than the life of the assets. A. Vehicles/Equipment: 3-5 years B. Heavy Equipment such as loader, dump truck: 5-8 years C. Building: 20 – 30 years D. Infrastructure Improvement: 10 – 20 years E. Land: 20-30 years 8. Debt Instruments: The Finance Director shall choose the best structure of debt warranted by the market conditions and the project to be financed and recommend to Council for approval. The City also has the option of participating in one of the many pool bonds, where local government have joined together to issue debt to gain economy of scale to reduce issuance costs and to obtain better interest rate. A. Fixed Rate Bonds: Fixed rate bonds have the future principal and interest payments scheduled until maturity from the time of issuance. B. Variable Rate Notes: Variable rate notes are when the amount of interest paid changes in reaction to market demands and investor’s preference. Variable rate debt should be used for two purposes: (1) as an interim financing device Page 53 of 132 54 (during construction periods) and (2) subject to limitations, as an integral portion of a long-term strategy to lower the City’s effective cost of capital. Under either circumstance, when the cycle of long-term rates moves down to or near historic lows, consideration should be given to converting to a fixed rate. C. Line or Letters of Credit: When the use is considered prudent the City can enter in agreements with local banks or other financial entities to acquire loans or letters of credit that provide City access to funds under emergency circumstances to fund temporary cash flow demands. 10. Measures of Future Flexibility: As the City addresses its needs at any one period in time, the Mayor and City Council must be prepared to ensure the flexibility to meet the present needs and challenges which face the community. Since neither State law nor the City Charter provide any fixed limits on the amount of debt which may be incurred (other than the requirement to have General Obligation debt approved in advance by referendum), the following targets or limits are established to ensure future flexibility. The following goals/targets are set to ensure the current and future flexibility, and financial vitality of the City. Description Ceilings General Government Debt Service as a percentage non-ad valorem General Fund expenditures Debt Limit (net of General Obligation Bond) 10% Goal/Target 8% Weighted Average Maturity of Debt Programs: Self Supportnig 10 years Non self-supporting 15 years Weighted Average Maturity of Internal Loan Program 5 years General Governemnt Direct Debt per capita Limit $800 Goal/Target $700 Annual Capital Projects Funding (paid as you go or debt service incurred) from non-advalorem tax Limit -mill 2.0 Goal/Target -mill 1.5 Unreserved Undesignated Fund Balance 25% of annual operating budget 11. Refunding Criteria: Periodic review of the City’s outstanding debt should be undertaken to determine refunding opportunities. The City may issue refunding bonds when advantageous, legally permissible, permissible, prudent, and when aggregate net present value saving, expressed as a percentage of par amount for the refunding bonds, with a target range of 3-5% or when the average annual savings are greater than $10,000 per year. Page 54 of 132 55 12. Monitoring, Reporting, Amendments and/or Exceptions: The Finance Director shall monitor the actual results against the targets presented in this policy and the report will include the following information, to the extent applicable: A. Debt Program Targets and B. Measures of Future Flexibility Targets; From time to time, circumstances may suggest that an exception be approved to one or more of the policy constraints established herein. Amendments and/or exceptions must be submitted to the City Council and shall become effective only after approved by the City Council. This Debt Management Policy will be submitted for ratification by the City Council should economic circumstances arise. Scope This investment policy applies to all financial assets of the City of Miami Gardens, which are under the direct control of the City Council. Investment Objectives The following investment objectives will be applied in the management of the City’s funds. 1. Safety of Capital -Safety of capital is regarded as the highest priority in the handling of investments for the City. All other investment objectives are secondary to the safety of capital. Each investment transaction shall seek to first ensure that capital losses are avoided, whether they are from securities defaults or erosion of market value. From time to time, securities may be traded for other similar securities to improve yield, maturity, or credit risk. For these type transactions, a loss may be incurred for accounting purposes, provided any of the following occurs with respect to the replacement security: a. Yield has been decreased; b. Maturity has been reduced; c. Quality of the investment has been improved. Investment Policies Page 55 of 132 56 2. Liquidity -The City’s investment strategy will provide sufficient liquidity such that cash flow requirements are met through the utilization of marketable securities with structured maturities. 3. Yield -In investing public funds, the City will strive to maximize the return on the portfolio but will avoid assuming unreasonable risk. Standards of Care 1. Prudence and Ethical Standards – The “prudent person” standard shall be used in the management of the overall investment portfolio. The prudent person standard is herewith understood to mean the following: Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived. Investment officers, or persons performing the investment functions, acting as a “prudent person” in accordance with this written policy and procedures, exercising due diligence and investments authorized by law, shall be relieved of personal responsibility, for an individual security’s credit risk or market price changes, provided deviations from expectations are reported in a timely fashion, as described in the internal control section of this policy, and appropriate action is taken to control adverse developments. 2. Investment Authority -Responsibility for the administration of the investment program is vested in the City Manager. The City Manager shall exercise this authority and regulate the administration of the investment program through the Finance Department. No person may engage in an investment transaction except as stated in the internal controls section of the policy. 3. Ethics and Conflicts of Interest – The Mayor, City Council, City Manager, and Finance Department employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution and management of of the investment program, or that could impair their ability to make impartial decisions. The above personnel shall disclose any material interests in financial institutions with which they conduct business and any personal financial or investment positions that could be related to the performance of the investment portfolio. Investment related officers and personnel shall refrain from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of their entity. Safekeeping And Custody Authorized Investment Institutions and Broker/Dealers Documented lists of the authorized financial institutions and broker/dealers will be developed and maintained by the Finance Director and approved by Page 56 of 132 57 the City Manager. Broker/dealers will consist of banks, regional firms, and other recognizable firms in the general securities business. All such institutions shall be on the State of Florida authorized institution list. Evaluation criteria will include: a. The institutional and broker qualification as they relate to both general and specific product knowledge; b. The technical support capabilities as well as the operations efficiency of the organization; c. The ability to provide value added services; d. Pricing competitiveness based on the ability of the dealer to support both the “bid” and “ask” side of various securities market instruments. e. The financial strength and security of the company; and f. Have a minimum capital of $10 million. Before engaging in investment transactions with a financial institution or broker/dealer, the Finance Director will have received from said a signed investment certification form attesting that the individuals responsible for the City’s accounts have reviewed the City’s investment policy and that they agree to undertake reasonable efforts to preclude imprudent transactions involving the City’s funds. Time, practicality, and general business constraints limit the number of investment relationships which can be managed on a regular basis. In most cases, normal investment activity will be limited to no more than five relationships. In all cases, investment relationships will consist of a minimum of three institutions. If at any time the City Manager is appropriately notified of any threat to the integrity of the investment portfolio, proper security measures may be suggested and implemented, and the clerk shall have the option to further restrict investment in selected instruments, to conform to then present market conditions. Repurchase agreements will be conducted through, and negotiated only with, qualified public depository financial institutions and primary securities broker/dealers. A written master repurchase agreement will be negotiated with any institution with which the City, through the clerk, enters into a specific repurchase agreement. Internal Controls The City Manager shall exercise and monitor a set of internal controls which are designed to protect the City’s funds and ensure proper accounting and reporting of the securities transactions. Such internal controls shall consist of the following: Page 57 of 132 58 a. All securities purchased or sold will be transferred only under the “delivery versus payment” method to ensure that funds or securities are not released until all criteria relating to the specific transactions are met. b. The City Manager is authorized to accept, on behalf of and in the name of the City of Miami Gardens, bank trust receipts and/or confirmations as evidence of actual delivery of the obligation or securities in return for investment of funds. Trust receipts or confirmations shall fully describe the various obligations or securities held. The receipt or confirmation shall state that the investment is held in the name of the City of Miami Gardens. c. Written documentation and/or confirmation of telephone transactions and wire transfers will be maintained. d. There will be adequate separation of duties with clear delegation of authority among investment personnel. e. Custodial safekeeping shall be properly utilized. f. Investment review and performance reporting, interim and annual, shall be done by the Finance Director and reviewed by the City Manager. g. The Finance Director will promptly notify the City Manager of any threat to the safety of the portfolio and proper security measures will be suggested and implemented to conform to market conditions. h. There will be an avoidance of bearer-form securities. i. There will be no physical delivery of securities, except certificates of deposit, which will be maintained in a safe in an approved financial institution. j. There will be a prohibition of collusion. k. A wire transfer agreement with the custodial bank outlining the various controls and security provisions for making and receiving wire transfers shall be executed. l. Quarterly safekeeping account statements shall be maintained. Page 58 of 132 59 m. Transaction confirmations will be received from the financial institution or securities dealer awarded the investment and maintained as investment document. n. Periodic training and educational opportunities will be provided and made available concerning investments and related subjects for appropriate personnel. o. Investment activity will be performed by the Finance Director and subsequently approved by the City Manager. In the absence of the Finance Director, the Chief Staff Accountant responsible for overseeing investment record keeping, will perform the investment activity and obtain approval of the City Manager. p. The following personnel are designated by the City Manager as having authority to initiate all investment activities. 1. Finance Director 2. Chief Staff Accountant responsible for overseeing investment record keeping (if one is appointed). q. Additional controls will be established in written policies and procedures by the City Manager as needed. r. The internal controls for investments receipts to the City Manager’s office listing the specific instrument, par value, rate, maturity, and any other pertinent information. In addition, the safekeeping institution shall send a report on at least a quarterly basis listing all securities held in each safekeeping account which shall be verified by the City Manager’s office. All securities purchased by the City under this policy shall be purchased using the “delivery versus payment” procedure. If it is ever determined to be necessary to perform security transactions on a “free delivery” basis, or to have securities held by the broker/dealer for a temporary period, the approval of the Finance Director must be secured prior thereto and the reason documented in writing. Suitable And Authorized Investments The City shall limit investments to: 1. Negotiable direct obligations of, or obligations the principal and interest of which are unconditionally guaranteed by, and which carry the full faith and credit of, the United States Government and its agencies. Investments in this category would include, but not be limited to, the following: United States Treasury Bills, Notes and Bonds, and securities issued by the Page 59 of 132 60 Government National Mortgage Association (Ginnie Mae), and Federal Housing Administration. 2. Fully collateralized United States Agency obligations which carry an implied guarantee and the implied full faith and credit of the United States Government. Investments in this category would include, but not be limited to, the following: obligations of the Federal Home Loan Mortgage Corporation (FHLMC) and the Federal National Mortgage Association (FNMA) 3. Other United States Agency obligations which carry an implied guarantee and the implied full faith and credit of the United States Government. Investments in this category would include but not be limited to the following: obligations of the Federal Farm Credit Bank, Federal National Mortgage Association (Fannie Mae), Federal Home Loan Mortgage Corporation (Freddie Mac), Student Loan Marketing Association (Sallie Mae), Financial Assistance Corporation, and Federal Agriculture Mortgage Corporation (Farmer Mac). 4. Permitted investments in the above listed agencies and instrumentalities shall include bonds, debentures, notes, or other evidence of indebtedness issued including mortgage pass-throughs, collateralized mortgage obligations, adjustable rate securities, and adjustable rate mortgages. 5. Interest bearing savings accounts, money market accounts, certificates of deposit, money market certificates, or time deposits constituting direct obligations of any bank or savings and loan association certified as a qualified public depository by the State. 6. Repurchase agreements collateralized by securities otherwise authorized in paragraphs one to five. 7. State of Florida Local Government Surplus Funds Trust Fund. 8. Purchase of Tax Certificates. The City may invest in delinquent tax certificates for property located in Miami Gardens within the following guidelines: a) First year tax certificates must be purchased from the property appraiser’s second tax certificate sale each year (18% fixed sale). b) Second year certificates must be from those properties for which the City holds the first year certificate. Page 60 of 132 61 c) The City shall not purchase any certificate on any property for which there is a current homestead exemption and which is currently occupied. d) City staff shall review all properties from which a tax deed is eligible and shall recommend to City Council those properties that will serve a public purpose through community redevelopment, parks and recreation, public infrastructure, housing assistance potential, revenue generation or other such purpose that City Council may deem appropriate. e) Prior to filing for a tax deed to any property, the City Council must approve by Resolution the acquisition of such property. 9. The City Council of the City of Miami Gardens adopted a policy to incorporate the State of Florida's "Protecting Florida's Investment Act," (Chapter 2007-88, Laws of Florida), prohibiting the investment of public funds managed by the City in any "scrutinized companies" with active business operations in Sudan or Iran, as listed by the State Board of Administration (SBA) on a quarterly basis, in accordance with the provisions of the Act Bid Requirement When purchasing or selling securities, the Finance Director, or his designated staff, will obtain competitive bids or offerings from at least three dealers, except in situations where: 1. The security involved is a “new original issue” and can be purchased at par prior to issue date, or “at the window” at date of sale; 2. The security involved is available through direct issue or private placement; 3. The security involved is of particular special interest to the entity and dealer competition could have an adverse impact with respect to the price and availability to the entity. Reporting For any investment other than the State Board of Administration (SBA), the Finance Director shall generate monthly reports for management purposes. In addition, he/she shall submit an annual report for submission to the Council, which presents the City’s portfolio by type of investment, book value, income earned, and market value as of the report date. Investment Parameters Page 61 of 132 62 1. Liquidity Requirements -To meet the day to day operating need of the City and to provide the ready cash to meet unforeseen temporary cash requirements, a liquidity base of approximately two months of anticipated disbursements, excluding bond construction payments made from escrow or trust accounts, will be kept in relatively short term investments. These would include State of Florida Local Government Surplus Funds, Trust Fund, Discount Notes, Repurchase Agreements. 2. Portfolio Composition; Risk and Diversification -Prudent investing necessitates that the portfolio be diversified as to instruments and dealers. The following limits are hereby established to serve as guidelines for diversification by instrument. These guidelines may be revised by the City Manager for special circumstances. Local Government Surplus Funds Trust Fund 100% United States Treasury Bills/Notes/Bonds 75% Other United States Government Agencies 75% Repurchase Agreements 35% Certificates of Deposit 10% Collateralized Mortgage Obligations 10% 3. Performance Standard -The City seeks to optimize return on investments within the constraints of safety and liquidity. The investment portfolio shall be designed with the annual objective of exceeding by 25 basis points above the weighted average return earned on investments held the State Board of Administration. Budgetary Practices and Basis of Budgeting Balanced Budget – A budgetary state in which planned expenditures equal anticipated revenues. In Florida, it is a requirement that all governmental operating budgets submitted and approved, must be balanced without borrowing. A. Operating Budget Practices: Each department and division prepares its own budget for review by the City Manager. The budget is approved in the form of an appropriations ordinance after the Mayor and Council have conducted advertised public hearings. The Operating Budget is adopted at the Fund level. During the year, it is the responsibility of the City Manager to administer the budget. The legal control, which the budget ordinance establishes over spending, Budget Policies Page 62 of 132 63 is set up under Generally Accepted Accounting Principles. The City Manager has the authority to transfer budgeted amounts between departments within any Fund, but changes in the total appropriations level for any given Fund can only be enacted by the Mayor and Council through an amendment to the current appropriations ordinance, except for prior year encumbrances carried-forward, grants, reimbursements and bond proceeds, which the City Manager may appropriate to the appropriate fund without further Council action. The City will adopt an annual General Fund budget in which expenditures, net of pay-as-you-go capital project contributions, do not exceed projected revenues. As a management policy, budgetary control is maintained in the General and the Special Revenue Funds at the program level by the encumbrance of estimated purchase amounts prior to the release of purchase orders to vendors. Purchase orders which result in overruns of balances are not processed (locked out of the computer system) until sufficient appropriations are made available through approved intrafund transfers. The City Manager is authorized by the City’s adopted purchasing ordinance, to expend certain amounts without further action by City Council. The Manager is authorized to expend up to $10,000 without bidding; however, the City Manager has established a staff policy that generally requires multiple quotes for such purchases. Authorization to approve purchase orders under this amount has been delegated to the Assistant City Managers. Purchases between $10,000 and $25,000 can be authorized by the City Manager subject to the securing of at least three (3) written quotes. Purchases between $25,000 and $50,000 can be authorized by the City Manager after a formal, sealed bidding process. Such purchases are reported after the fact to City Council in a monthly report. All purchases over $50,000 must be approved by City Council. B. Basis of Accounting and Budgeting: The basis for budgeting is the same as the basis for accounting. Budgets for for General, Special Revenue, Capital Projects, and Debt Service Funds are adopted on a basis consistent with Generally Accepted Accounting Principles. Accordingly, all Governmental Fund budgets are presented on the modified accrual basis as well as the “current resources measurement focus.” Under this method of accounting, revenue is recorded when susceptible to accrual, such as when measurable and available for the funding of current appropriations. The Governmental Funds are the General Fund, the Special Revenue Funds, the Capital Projects Fund, and the Debt Service Fund. Enterprise Fund budgets are presented on the full accrual basis as well as “the economic resources measurement focus”. Under this method of accounting, revenues are recognized when earned, as billed and unbilled, and expenditures are recorded when incurred. The City has only one Enterprise Fund, the Stormwater Fund. See the Fund Summaries Budget Detail sections for detailed information on the Fund descriptions. Page 63 of 132 64 C. Capital Improvements Program Practices: Along with the operating budget, the City Manager submits a Capital Improvements Program (CIP) to the Mayor and Council. This document provides for improvements to the City's public facilities for the ensuing fiscal year and five years thereafter. The first year of the plan establishes a capital budget for the new fiscal year. The remaining five years serve as a guide for use in determining probable future debt issuance needs and operating cost impacts. The Capital Budget is adopted at the Fund level. CIP expenditures are accounted for in the Capital Projects Fund or the Enterprise Funds, as appropriate, and are funded by a variety of sources. The City strives to maintain a reasonable balance between "pay-as-you-go" financing and bond financing for its capital improvements in order to maintain debt within prudent limits. In September 2009, City Administration visited Standard and Poor’s and provided them with the required information and obtained an “A-Stable” bond rating. Other Budget Policies 1. Formal budgetary integration is employed as a management control device during the year for all funds. 2. All fund budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP). 3. Florida Statutes provide that expenditures in excess of those total fund budgets are unlawful. 4. Unused appropriations lapse at the end of each fiscal year. Such unexpended funds may be retained in the appropriate fund’s reserve or budgeted for the subsequent fiscal year. 5. The City has chosen to implement GASB 45 through a combination of pay-asyou-go and trust reserve. For those amounts accruing for implied future costs, the City’s policy is to fund these expenses as it always has, on a yearly, pay-as-yougo budget basis. The City’s health insurance premiums are highly competitive with other cities and the addition of future retirees is not expected to have more than an incremental affect on this budgetary item. As for those future costs associated with the City’s own post-retirement benefits, the will be a direct expense of the City thus the City has elected to establish a trust for these future expenditures. Page 64 of 132 65 Budget Amendments The City adopts the annual budget at the Fund level. Budget amendments are required when it is necessary to move funds between budgeted funds, to create new funds, or to appropriate funds from fund balance. Generally, budget amendments are done once or twice each year. Internal Budget Adjustments (Budget Transfers) General Budget adjustments are designed to give the City Manager a degree of flexibility in his/her budgetary administration. They may generally be approved for one of four reasons. First, a budgetary mistake may have been made in the approved budget. Because the budget cycle must begin so early in the year, it is very easy to overlook certain items which should have been included, or to over and/or underestimate the expenses or need for certain other items. A second reason for which transfers should be approved is emergency purchases. In many instances, equipment, supply, or maintenance costs must be incurred at a higher level than could have been anticipated due to a breakdown of equipment, the assumption of a new service, or unusually large contract prices. A third reason for an amendment is an avoidance of future cost increases. Such opportunities often arise when a certain product or service can be purchased at a certain time rather than putting off the purchase until a later date. Finally, a municipal organization needs to be dynamic to respond to change. Often this requires moving funds form one area to another. Budget adjustments exist for very specific reasons, as noted above and should not be used to balance an organization’s budget each month. Operating within one’s available budgetary resources is a managerial responsibility, and one which should be taken very seriously. While the approved budget is only a plan and can be changed as circumstances change; it should be adhered to as closely as possible. The budget should contain a reasonable working capital reserve account in each Fund to meet unexpected needs. When needs are less than originally anticipated or should prices come in lower than budgeted, excess funds should accrue as savings to the City. They should not be considered as available dollars for additional expenditures beyond the appropriation level contained in the approved budget without specific justification. These accrued savings become fund balance reserve or cash forward in the next year’s budget, a valuable revenue in maintaining service levels and avoiding tax rate increases. The more that can be accrued in one year, the easier the budget process will be the next year. Budget Amendments Page 65 of 132 66 Capital equipment item funds are budgeted for in the annual budget; however, as needs change, individual items are not specifically approved in the budget. Additional capital equipment needs can be purchased if funds are available. First, if the amount does not exceed $10,000, and if the requesting party has the funds available, then the Department Head can approve the purchase. If the individual item or systems exceed $10,000 but do not exceed $50,000, and if the requesting party has funds available, then the City Manager can approve the purchase after following approved purchasing procedures. Individual items or systems over $50,000 require City Council approval with justification of fund availability whether from the adopted budget or the appropriate reserve. Encumbrances Encumbrances represent commitments related to unperformed contracts for goods or services. Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of resources are recorded in order to reserve that portion of the applicable appropriation, is utilized in the governmental funds. Policies 6. The City Manager is authorized to make budgetary transfers, limited to line item allocations within a single fund, including apportioning budgets within funds to line items in the Chart of Accounts for the City. Said authority includes the authority to correct inter-programmatic budgeting and accounting allocations. The budgetary level of control is at the fund level. 6. The City Manager has the authority to adjust the adopted budget to correct scrivener’s errors. 7. A receipt of revenue from a source not anticipated in the budget and received for a particular purpose including, but not limited to, grants, donations, gifts, or reimbursement for damages, may be appropriated by the City Manager and expenditures provided for in the budget. 8. The City Manager is hereby authorized to create a suspension reserve account in each fund and, further, authorized to transfer funds across appropriation centers into into said accounts. 1. The City’s accounting and financial reporting systems will be maintained in conformance with Generally Accepted Accounting Principles (GAAP) and the Accounting, Auditing & Financial Reporting Page 66 of 132 67 standards set by the Governmental Accounting Standards Board (GASB) and the Government Finance Officers Association (GFOA). 2. An independent public accounting firm will perform an annual audit. The auditor’s opinion will be included with the City’s published Comprehensive Annual Financial Report (CAFR). 3. The City’s CAFR will be submitted to the GFOA Certification of Achievement for Excellence in Financial reporting Program. The financial report should be in conformity with GAAP, demonstrate compliance with finance related legal and contractual provisions provide full disclosure of all financial activities and related matters, and minimize ambiguities and potentials for misleading inference. 4. The City’s budget will be submitted to the GFOA Distinguished Budget Presentation Program. The budget should satisfy criteria as a financial and programmatic policy document, as a comprehensive financial plan, as an operations guide for all organizational units and as a communications device for all significant budgetary issues, trends, and resources. 5. The Finance Department will also prepare, in conjunction with the release of the CAFR, the “Popular Annual Financial Report” which is a condensed and easy to read version of the annual CAFR. This document will be provided to residents so that they can easily understand how the City is using their funds. This document will also be submitted to the GFOA committee in order to receive their award. 6. Financial systems will be maintained to monitor revenues, expenditures, and program performance on an ongoing basis. 7. Monthly budget reports shall be prepared and presented to the City Council on a timely basis. 8. The Finance Department will also prepare, in conjunction with the release of the CAFR, an annual “Financial Trends Report” and presented to the City Council on a timely basis. Prepare and present regular reports that analyze, evaluate, and forecast the City’s financial performance and economic conditions. Page 67 of 132 68 BEGINNING FUND BALANCE -ALL FUNDS $13,421,079 REVENUES -ALL FUNDS Property Taxes $22,150,811 Franchise Fees $5,520,000 Intergovernmental Revenue $10,224,178 Utility Taxes $10,667,000 Fuel Taxes $2,276,966 Fines and Forfeitures $493,000 Licenses & Permits $8,171,000 Miscellaneous $9,521,353 Charges for Services $4,379,409 Grants and Loans $56,671,190 Impact Fees $481,000 Interfund Transfers $10,079,744 TOTAL REVENUES -ALL FUNDS $140,635,652 TOTAL RESOURCES AVAILABLE -ALL FUNDS $154,056,731 EXPENDITURES -ALL FUNDS Operating Expenditures Personal Services $50,731,361 Operating Expenses (Incl. Debt Service) $46,737,892 Total Operating Expenditures – Including Debt Service $97,469,252 Capital Outlay $56,587,478 TOTAL EXPENDITURES -ALL FUNDS $154,056,731 ENDING FUND BALANCE $0 Consolidated Budget Summary FY 10-11 Summary of Funds Description Recommended Budget Financial Summaries Funds and Details of Principal Funds, FY 10-11 Budget Page 68 of 132 69 BEGINNING FUND BALANCE $7,887,107 REVENUES -GENERAL FUND Property Taxes $22,150,811 Franchise Fees $5,520,000 Intergovernmental Revenue $9,228,984 Utility Taxes $10,667,000 Fines and Forfeitures $475,000 Public Safety $1,406,409 Licenses, Fees & Permits $1,771,000 Miscellaneous $8,760,524 Culture & Recreation $2,973,000 Grants and Loans $1,022,441 Interfund Transfers $1,495,968 TOTAL REVENUES $65,471,137 TOTAL RESOURCES AVAILABLE -GENERAL FUND $73,358,244 EXPENDITURES Legislative $633,970 City Manager $1,053,991 Media & Special Events $2,357,133 City Clerk $403,293 Finance $762,230 Human Resources $919,901 City Attorney $550,343 Crossing Guards $767,455 Police $32,142,862 Code Enforcement $1,651,535 Parks & Recreation $7,705,910 Purchasing $343,387 Information Technology $2,444,137 Fleet $1,841,318 Non-Departmental $19,780,779 TOTAL EXPENDITURES $73,358,244 ENDING GENERAL FUND BALANCE $0 Summary of Funds General Fund Budget Summary -FY 10-11 Description Recommended Budget Page 69 of 132 70 BEGINNING FUND BALANCE $0 REVENUES -TRANSPORTATION FUND Fuel Taxes $2,276,966 State Revenue Sharing $995,194 Grants $1,045,000 Permits $70,000 Miscellaneous Revenues/Interest $14,050 Interfund Transfers $250,132 TOTAL REVENUES $4,651,342 TOTAL FUNDS AVAILABLE -TRANSPORTATION FUND $4,651,342 EXPENDITURES -TRANSPORTATION FUND Administration Division $1,521,743 Keep Miami Gardens Beautiful Division $249,553 Streets Division $2,880,046 TOTAL EXPENDITURES $4,651,342 ENDING TRANSPORTATION FUND BALANCE $0 Summary of Funds Transportation Fund Budget Summary FY 10-11 Description Recommended Budget Page 70 of 132 71 BEGINNING FUND BALANCE $0 REVENUES -DEVELOPMENT SERVICES FUND Planning & Zoning Permit Fees and Charges $235,000 Building Permit Fees/Charges $2,700,000 Other Revenues $75,980 Operating Transfer from General Fund $103,691 TOTAL REVENUES $3,114,671 TOTAL FUNDS AVAILABLE -DEVELOPMENT SERVICES FUND $3,114,671 EXPENDITURES -DEVELOPMENT SERVICES FUND Planning & Zoning Department $810,501 Building Department $2,304,170 TOTAL EXPENDITURES $3,114,671 ENDING DEVELOPMENT SERVICES FUND BALANCE $0 Summary of Funds Development Services Budget Summary FY 10-11 Description Recommended Budget Page 71 of 132 72 BEGINNING CAPITAL PROJECT FUND BALANCE $0 REVENUES -CIP FUND From General Fund $972,061 Grants $0 City Bonds/Loans/Impact Fees (From Special Revenue Fund) $53,315,000 Interest and Miscellaneous $250,000 TOTAL REVENUES $54,537,061 TOTAL FUNDS AVAILABLE -DEVELOPMENT SERVICES FUND $54,537,061 EXPENDITURES -CIP FUND Capital Projects Operations $1,247,061 Capital Projects $53,290,000 TOTAL EXPENDITURES $54,537,061 ENDING CAPITAL PROJECT FUND BALANCE $0 Summary of Funds Capital Projects Fund Budget Summary FY 10-11 Description Recommended Budget Page 72 of 132 73 BEGINNING SPECIAL REVENUE FUND BALANCE $334,299 REVENUES -SPECIAL REVENUE FUND L.E.T.T.F. $18,000 Impact Fees $481,000 TOTAL REVENUES $499,000 TOTAL FUNDS AVAILABLE -SPECIAL REVENUE FUND $833,299 EXPENDITURES -SPECIAL REVENUE FUND Transfers $315,000 Impact Fees $0 Miscellaneous $15,000 Reserve $503,299 TOTAL EXPENDITURES $833,299 ENDING SPECIAL REVENUE FUND BALANCE $0 Summary of Funds Special Revenue Fund Budget Summary FY 10-11 Description Recommended Budget Page 73 of 132 74 BEGINNING STORMWATER FUND BALANCE $954,737 REVENUES -STORMWATER FUND Utility Fees $3,395,000 Miscellaneous $105,000 Stormwater Grant $87,073 TOTAL REVENUES $3,587,073 TOTAL FUNDS AVAILABLE -STORMWATER FUND $4,541,810 EXPENDITURES -STORMWATER FUND Salaries & Fringes $968,053 Operating Expenditures $1,163,596 Capital Outlay $1,394,257 Transfers $309,061 Debt Service $706,843 TOTAL EXPENDITURES $4,541,810 ENDING STORMWATER FUND BALANCE $0 Summary of Funds Stormwater Utility Fund Budget Summary FY 10-11 Description Recommended Budget Page 74 of 132 75 BEGINNING CDBG FUND BALANCE $3,996,488 REVENUES -CDBG FUND Grants $1,516,676 Program Revenue $0 Interest $0 Miscellaneous $0 TOTAL REVENUES $1,516,676 TOTAL FUNDS AVAILABLE -CDBG FUND $5,513,164 EXPENDITURES -CDBG Admin Division Operating Expenditures $1,433,423 Rehabilitation Division $83,253 NSP-1 $3,373,078 ARRA Energy Grant $623,410 TOTAL EXPENDITURES $5,513,164 ENDING CDBG FUND BALANCE $0 Summary of Funds Community Development Block Grant Fund Budget Summary FY 10-11 Description Recommended Budget Page 75 of 132 76 BEGINNING SHIP FUND BALANCE 153,928 REVENUES -SHIP FUND Grants $0 Program Revenue $0 Miscellaneous $800 TOTAL REVENUES $800 TOTAL FUNDS AVAILABLE -CDBG FUND $154,728 EXPENDITURES -SHIP FUND Operating Expenditures $154,728 TOTAL EXPENDITURES $154,728 ENDING SHIP FUND BALANCE $0 Summary of Funds State Housing Initiative Partnership Grant Fund Budget Summary FY 10-11 Description Recommended Budget Page 76 of 132 77 BEGINNING LETF FUND BALANCE $94,520 REVENUES -LETF FUND Confiscations $0 TOTAL REVENUES $0 TOTAL FUNDS AVAILABLE -LETF FUND $94,520 EXPENDITURES -LETF FUND Salaries & Fringes $55,000 Operating Expenses $15,250 Reserve $24,270 TOTAL EXPENDITURES $94,520 ENDING LETF FUND BALANCE $0 Summary of Funds Law Enforcement Trust Fund Fund Budget Summary FY 10-11 Description Recommended Budget Page 77 of 132 78 BEGINNING DEBT SERVICE FUND BALANCE $0 REVENUES -DEBT SERVICE FUND Transfers In $7,257,892 TOTAL REVENUES $7,257,892 TOTAL FUNDS AVAILABLE -DEBT SERVICE FUND $7,257,892 EXPENDITURES -DEBT SERVICE FUND Operating Expenditures $7,257,892 TOTAL EXPENDITURES $7,257,892 ENDING DEBT SERVICE FUND BALANCE $0 Summary of Funds Debt Service Fund Fund Budget Summary FY 10-11 Description Recommended Budget Page 78 of 132 Estimated Manager's Revenues 9/30/10 2011 Budget Notes Ad Valorem Taxes 22,800,000 22,150,811 Rollback + New Construction @95% Franchise Fees Electric Franchise Fee 4,400,000 4,400,000 Staff Estimate Gas Franchise Fee 200,000 200,000 Staff Estimate Solid Waste Franchise Fee 850,000 875,000 Staff Estimate Towing Franchise Fee 40,000 45,000 Police-Ordered Towing Utility Services Taxes Electric Utility Tax 5,100,000 5,494,000 Staff Estimate Water Utility Tax 952,000 960,000 Staff Estimate Gas Utility Tax 202,000 215,000 Staff Estimate Communications Services Tax 3,998,000 3,998,000 Staff estimate based on actual collections License, Fees & Permits City Business Licenses 950,000 970,000 Staff Estimate Certificates of Use 375,000 385,000 Staff Estimate Certificate of Re-Occupancy 57,000 60,000 Staff Estimate Landlord Permits 195,000 205,000 Staff Estimate Lien Searches 58,000 65,000 Staff Estimate Lien Reduction Applications 25,000 35,000 Staff Estimate Alarm Permit Fees 35,000 45,000 Staff Estimate Bid Spec Fees 6,000 6,000 Staff Estimate Intergovernment Revenue State Shared Revenues State Revenue Sharing 2,300,000 2,434,984 State provided estimate @70.98% Alcoholic Beverage Licenses 23,000 24,000 State Provided Estimate Half-Cent Sales Tax 6,400,000 6,600,000 State Provided Estimate Adjusted Shared Revenues: Other County Occupational Licenses 166,000 170,000 Staff Estimate Internal Charges For Services Ovrhd Chg to Trans. Fund 281,728 460,073 Ovrhd Chg to Trans. Ovrhd Chg to Dvlpt Svcs Fund 277,637 596,617 Ovrhd Chg to Dvlpt Services Fund Ovrhd Chg to Capital Projects Fund 0 223,946 Ovhd Chg to Capital Projects Fund Ovrhd Chg to Stmwtr Fund 181,003 165,332 Ovrhd Chg to Stormwater Fund Ovrhd Chg to CDBG Fund 78,000 50,000 Ovrhd Chg to CDBG Fund Ovrhd Chg to General Svcs Fund 550,177 0 Consolidated with General Fund Public Safety Byrne Grant 1,011,379 182,657 DOJ Grants (ARRA & Local Solicitation) Child Safety/Bicycle Grants 20,000 0 Children's Trust COPS Tech Grant 771,882 764,784 3-year grant Traffic Fines 200,000 235,000 Staff Estimate Parking Fines 27,000 30,000 Staff Estimate School Crossing Guards 1 12,000 13,000 Staff Estimate School Crossing Guards 2 350,000 355,000 Staff Estimate Public Safety 2,500 2,500 Staff Estimate Off Duty Revenues 862,000 965,909 Staff Estimate Police Services 65,000 70,000 Staff Estimate Culture & Recreation Fees Parks and Recreation 450,000 335,000 Staff Estimate Sports Programs 100,000 225,000 Staff Estimate Family Rentals 32,000 46,000 Staff Estimate Pool Admissions 6,100 6,000 Staff Estimate Special Events 4,000 5,000 Staff Estimate Special Event Vendors 0 1,000 Staff Estimate Commnuity Center Memberships 0 45,000 Staff Estimate MLK Donations 9,000 10,000 Staff Estimate MLK Vendors 5,720 5,000 Staff Estimate Jazz Festival 2,100,546 2,150,000 Includes ticket sales Jazz Vendors 123,370 125,000 Staff Estimate Children's Trust Grants 597,574 75,000 Admin & Staff Reimbursement CMG Junior Council 9,500 10,000 Staff Estimate Miss Miami Gardens 11,312 10,000 Other Special Events City of Miami Gardens FY 2010-2011 Annual Budget General Fund Est. 10/1/2010 285 Page 79 of 132 Estimated Manager's 9/30/10 2011 Budget Fines and Forfeitures Local Code Violations 200,000 200,000 Staff Estimate Nuisance Abatement Fines 1,800 10,000 Staff Estimate Interest and Other Earnings Interest 140,000 150,000 @<1% Warren Henry Payment 328,904 0 Bus Shelter Franchise Income 97,000 50,000 CEMUSA, Inc. Contributions & Donations 10,250 6,000 Rent -Church Site 6,000 0 Other Insurance Reimbursement 150,000 150,000 Staff Estimate Rebates 50,000 65,000 Staff Estimate Sale of Fixed Assets 26,582 18,000 Staff Estimate Sale of Other Assets 7,500 5,000 Staff Estimate Lien Reduction Payments 325,000 300,000 Staff Estimate Recording Fees 1,800 3,000 Staff Estimate Lot Clearing 0 55,000 Staff Estimate Other Miscellaneous Revenues 95,000 115,000 Staff Estimate Grants & Donations, Other 18,500 10,000 Staff Estimate Passport Fees 22,000 25,000 Staff Estimate Lobbyist Registration Fees 5,750 6,000 Staff Estimate Proceeds of Long Term Debt 185,300 0 Staff Estimate Operating Reimbursement from Bonds 250,000 60,000 Election Qualifying Fees 1,920 0 Red Light Camera Fees 2,680,000 6,620,024 Staff Estimate Red Light Special Master 35,000 0 Staff Estimate Calder Revenue 740,000 1,122,500 Staff Estimate Consoldation of Gen. Svcs. Fund 632,029 0 Fund Balance Forward Fund Balance Reserve 9,588,605 7,887,107 Est. Reserve Balance Forward 15,598,940 16,857,631 57,271,428 56,500,613 TOTAL GENERAL FUND REVENUE $72,870,368 $73,358,244 Revenues-Con't City of Miami Gardens General Fund Est. 10/1/2010 Notes FY 2010-2011 Annual Budget 286 Page 80 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 121,744 146,938 Overtime 1,400 500 Mayor's Salary 42,324 42,000 Council Salaries 73,385 72,000 Fringe Benefits FICA 17,972 20,155 Retirement 24,261 28,470 Life and Health Insurance 50,468 57,032 Workers' Compensation 454 546 ICMA Deferred 1,747 2,029 Operating Expen/Expenses Professional Services 137,000 0 Lobbyists Travel and Per Diem 6,000 6,000 Education 2,500 2,000 Communications & Freight 0 11,600 Postage 130 100 Promotional Activities 7,000 2,500 Rentals & Lease 3,477 3,800 Mayor's Expense Account 14,400 14,400 Seat 1 Expense Account 14,400 14,400 Seat 2 Expense Account 14,400 14,400 Seat 3 Expense Account 14,400 14,400 Seat 4 Expense Account 14,400 14,400 Seat 5 At Large Expense 14,400 14,400 Seat 6 At Large Expense 14,400 14,400 Office Supplies 1,750 2,000 Operating Supplies 1,400 8,000 Other Operating Expenses 8,700 0 Books, Publications, and Dues 31,000 35,000 MD League, FLC CMG Junior Council 18,254 7,500 Aid to Community Organizations 85,000 80,000 $70k school compact; $10 others Commission on Women 8,000 5,000 Total Legislative $744,766 $633,970 FY 2010-2011 Annual Budget City of Miami Gardens LEGISLATIVE DEPARTMENT General Fund Expenditures 287 Page 81 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 727,698 748,670 Overtime 1,800 300 Special Pay 18,743 18,600 Auto/Cell Allowances Fringe Benefits FICA 48,884 54,054 Retirement 89,500 99,200 Life and Health Insurance 65,001 68,084 Workers' Compensation 2,639 2,770 ICMA Defered 31,003 32,413 Operating Expen/Expenses Professional Services 9,800 0 Travel and Per Diem 100 100 Postage & Freight 280 0 Printing & Binding 7,900 7,700 Budget document Special Events 0 10,000 Employee Hoilday Party Office Supplies 6,000 3,000 Operating Supplies 2,500 5,000 Education & Training 1,000 100 Books, Publications, and Dues 3,900 4,000 ICMA for 4 Other Operating Expenses 10,000 0 Total City Manager $1,026,748 $1,053,991 FY 2010-2011 Annual Budget City of Miami Gardens Expenditures General Fund OFFICE OF THE CITY MANAGER 288 Page 82 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 161,849 161,224 Overtime 5,000 5,000 Special Pay 4,232 4,201 Car/cell allowance Fringe Benefits FICA 13,082 13,236 Retirement 16,726 17,896 Life and Health Insurance 16,673 17,584 Workers' Compensation 670 588 ICMA Deferred 3,062 2,604 Operating Expen/Expenses Professional Services 133,011 90,000 Travel and Per Diem 5,000 4,500 Postage & Freight 1,500 1,200 Rentals and Leases 7,400 4,400 Insurance 10,236 12,000 Printing & Binding 30 7,000 Special Events 2,287,197 2,000,000 Advertising 13,776 6,000 Office Supplies 4,700 5,000 Operating Supplies 300 2,000 Books, Publications, and Dues 1,564 1,000 Other Operating Expenses 3,600 0 Education & Training 1,674 1,700 Total Media & Special Events $2,691,282 $2,357,133 Expenditures Media and Special Events Division FY 2010-2011 Annual Budget City of Miami Gardens General Fund OFFICE OF THE CITY MANAGER 289 Page 83 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 250,413 262,206 Overtime 3,960 2,000 Special Pay 2,419 2,401 Fringe Benefits FICA 20,222 20,850 Retirement 29,440 32,645 Life and Health Insurance 29,597 32,518 Workers' Compensation 931 963 ICMA Deferred 7,549 7,810 Operating Expen/Expenses Professional Services 1,275 3,500 Transcriptions/Codi fication Other Contractual 9,000 7,500 Travel and Per Diem 1,500 1,800 Postage 500 100 Election 3,000 3,000 Legal Advertising 22,000 18,000 Legal Ads Office Supplies 1,800 1,800 Operating Supplies 500 2,500 Education & Training 2,500 2,500 Books, Publications, and Dues 600 1,200 Other Operating Expenses 1,773 0 Total City Clerk $388,979 $403,293 FY 2010-2011 Annual Budget Expenditures OFFICE OF THE CITY CLERK General Fund City of Miami Gardens 290 Page 84 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 488,670 501,604 Overtime 2,500 2,000 Special Pay 6,441 5,400 Fringe Benefits FICA 38,984 39,886 Retirement 53,952 60,034 Life and Health Insurance 36,648 34,340 Workers' Compensation 1,806 1,856 ICMA Deferred 11,982 12,500 Operating Expen/Expenses Professional Services 21,210 18,000 Accounting and Auditing 64,500 67,500 Annual Audit Travel and Per Diem 1,315 2,020 Postage & Freight 200 200 Rentals and Leases 1,096 1,120 Printing & Binding 1,000 2,880 Office Supplies 2,200 2,000 Operating Supplies 3,000 2,440 Other Operating Expenses 500 0 Books, Publications, and Dues 1,500 1,450 Education & Training 10,000 7,000 Total Finance $747,504 $762,230 FINANCE DEPARTMENT City of Miami Gardens FY 2010-2011 Annual Budget Expenditures General Fund 291 Page 85 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 540,594 613,449 Overtime 300 0 Special Pay 2,419 2,400 Fringe Benefits FICA 42,686 48,653 Retirement 58,793 71,713 Life and Health Insurance 60,795 73,534 Workers' Compensation 2,131 2,270 ICMA Deferred 14,672 16,082 Operating Expen/Expenses Professional Services 10,000 10,000 Employee Assistance Program Background Verifications 13,000 10,000 Drug/Physical Exams 16,000 15,000 Psychological Exams 9,000 9,000 For police Travel and Per Diem 3,000 2,500 Postage & Freight 200 0 Postage Rentals & Leases 3,063 3,300 Printing & Binding 14,751 5,000 Legal Advertising 4,000 3,000 Job advertising Office Supplies 3,000 3,000 Operating Supplies 4,500 5,000 Books, Publications, and Dues 1,000 1,000 Education & Training 21,400 25,000 citywide for safety/communicaitons etc Total Human Resources $825,304 $919,901 City of Miami Gardens FY 2010-2011 Annual Budget HUMAN RESOURCES DEPARTMENT Expenditures General Fund 292 Page 86 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 354,899 363,595 Special Pay 12,060 12,000 FICA 28,489 26,261 Retirement 43,135 46,915 Life and Health Insurance 29,345 32,964 Workers' Compensation 1,296 1,341 ICMA Deferred 5,441 6,067 Operating Expen/Expenses Professional Services 100,000 35,000 For Litigation Other Contractual 700 2,000 Travel and Per Diem 1,000 1,500 Postage and Freight 7 200 Rentals and Leases 3,000 3,500 Advertising 0 500 Office Supplies 3,000 3,000 Operating Supplies 5,592 7,500 Other Operating Supplies 3,700 0 Books, Publications, and Dues 5,000 5,000 Education & Training 1,500 3,000 Total City Attorney $598,164 $550,343 CITY ATTORNEY DEPARTMENT General Fund FY 2010-2011 Annual Budget Expenditures City of Miami Gardens 293 Page 87 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 126,019 126,875 Other Salaries and Wages 506,047 453,800 60 school crossing guards Overtime 2,726 2,000 Special Pay 3,629 3,600 Fringe Benefits FICA 48,951 44,980 Retirement 63,635 62,731 Life and Health Insurance 19,141 20,200 Workers' Compensation 29,527 32,261 Unemployment Compensation 15,000 0 ICMA Deferred Comp 1,456 1,703 Operating Expen/Expenses Travel and Per Diem 2,500 2,500 Postage and Freight 100 100 Rentals and Leases 1,800 2,300 Advertising 300 300 Office Supplies 1,000 1,000 Operating Supplies 5,000 7,000 Uniforms 7,000 5,000 Books, Publications, and Dues 100 280 Education & Training 700 825 Total School Crossing Guards $834,631 $767,455 Police School Crossing Guard Program Division PUBLIC SAFETY DEPARTMENT General Fund Expenditures FY 2010-2011 Annual Budget City of Miami Gardens 294 Page 88 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 1,073,110 1,108,919 Overtime 41,500 30,000 Special Pay 22,125 29,830 Off Duty Services 7,000 7,000 Fringe Benefits FICA 82,052 89,561 Retirement 217,347 235,784 Life and Health Insurance 64,404 65,863 Workers' Compensation 33,870 34,680 ICMA Deferred Benefit 23,577 25,169 Operating Expen/Expenses Professional Services 26,000 25,000 Other Contractual 14,000 12,000 Travel and Per Diem 10,000 5,000 Communications 37,000 40,000 Postage & Freight 6,000 6,000 Utilities 93,431 93,000 Rentals and Leases 35,000 35,000 Repairs and Maintenance 90 2,000 Printing & Binding 2,000 2,000 Office Supplies 10,000 11,000 Operating Supplies 25,000 58,000 Other Operating Expenses 66,000 0 Uniforms 0 1,000 Books, Publications, and Dues 5,732 5,000 Education & Training 6,500 80,000 Consolidated for all police divisions Capital Outlay Machinery and Equipment 131,439 0 Total Police $2,033,177 $2,001,806 FY 2010-2011 Annual Budget General Fund Fund Expenditures City of Miami Gardens PUBLIC SAFETY DEPARTMENT Police Adminsitration Division 295 Page 89 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 5,480,913 5,728,094 Overtime 1,097,272 675,000 Special Pay 234,363 122,331 Off Duty Services 130,602 130,602 Fringe Benefits FICA 522,839 514,661 Retirement 1,354,900 1,421,812 Life and Health Insurance 497,165 541,491 Workers' Compensation 251,952 215,356 ICMA Deferred Benefit 182,703 182,358 Operating Expen/Expenses Professional Services 0 2,000 Investigations 6,500 7,500 Travel and Per Diem 650 0 Rentals and Leases 74,000 75,800 Office Supplies 10,000 10,000 Operating Supplies 16,000 16,000 Other Operating Expenses 1,500 0 Education & Training 18,000 0 Total Police $9,879,359 $9,643,005 FY 2010-2011 Annual Budget PUBLIC SAFETY DEPARTMENT Police Investigations Division City of Miami Gardens General Fund Expenditures 296 Page 90 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 9,560,299 9,458,295 Overtime 1,280,039 775,000 Special Pay 450,718 243,923 Off Duty Services 575,000 679,706 Fringe Benefits FICA 896,519 853,157 Retirement 2,274,053 2,322,542 Life and Health Insurance 952,359 1,003,597 Workers' Compensation 413,138 374,718 Unemployment Compensation 500 0 ICMA Deferred Benefit 226,666 223,783 Operating Expen/Expenses Professional Services 2,000 0 Other Contractual 5,000 7,500 Travel and Per Diem 3,000 0 Rentals & Leases 500 Repairs & Maintenance 1,500 3,500 Printing and Binding 0 1,500 Office Supplies 6,000 10,000 Operating Supplies 34,100 15,000 Other Operating Expenses 43,334 0 Education & Training 55,000 0 Uniforms 300 0 Capital Outlay 0 Software over $5k 45,300 0 Total Police $16,825,325 $15,972,221 FY 2010-2011 Annual Budget General Fund PUBLIC SAFETY DEPARTMENT Police Operations Division Expenditures City of Miami Gardens 297 Page 91 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 2,025,071 2,127,241 Overtime 350,000 235,000 Special Pay 47,743 17,700 Off Duty Services 22,000 0 Fringe Benefits FICA 184,820 188,299 Retirement 301,286 334,617 Life and Health Insurance 266,902 275,127 Workers' Compensation 74,323 69,487 ICMA Deferred Benefit 48,733 55,739 Operating Expen/Expenses Professional Services 36,000 106,000 Other Contractual 41,149 30,000 Travel and Per Diem 433 0 Rentals & Leases 9,700 8,000 Repairs & Maintenance 61,000 45,000 Printing & Binding 5,000 9,000 Software License 4,851 0 Office Supplies 9,000 10,000 Operating Supplies 55,000 70,000 Other Operating Expenses 21,815 0 Uniforms 52,000 60,000 Small Tools & Equip. 0 10,000 Books, Publications, Dues 500 1,000 Education & Training 21,083 0 Total Police $3,638,409 $3,652,210 General Fund Police Support Services Division City of Miami Gardens FY 2010-2011 Annual Budget PUBLIC SAFETY DEPARTMENT Expenditures 298 Page 92 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 541,957 517,566 Overtime 0 0 Special Pay 0 98,240 Fringe Benefits FICA 43,010 46,938 Retirement 94,227 101,538 Life and Health Insurance 55,094 66,271 Workers' Compensation 21,374 23,141 ICMA Deferred Benefit 16,220 19,926 Total Police $771,882 $873,620 General Fund Expenditures City of Miami Gardens Cops Grant FY 2010-2011 Annual Budget PUBLIC SAFETY DEPARTMENT 299 Page 93 of 132 Estimated MANAGER'S 2010 Budget 2011 Budget Notes Personnel Services Regular Salaries and Wages 1,141,348 1,036,699 Overtime 20,000 20,000 Special Pay 11,728 9,000 Fringe Benefits FICA 90,353 81,242 Retirement 121,251 116,144 Life and Health Insurance 152,017 158,861 Workers' Compensation 31,105 30,358 Unemployment Compensation 12,000 0 ICMA Deferred 15,914 17,691 Operating Expen/Expenses Professional Services 38,000 40,000 Special Masters, Lien Searches, etc Other Contractual 51,854 55,000 Lot clearing Travel and Per Diem 3,000 3,000 Postage 8,000 11,000 Rental & Leases 11,100 8,162 Repairs & Maintenance 1,500 2464 Printing & Binding 7,260 10,000 Office Supplies 8,500 10,000 Operating Supplies 22,000 20,000 Other Operating Expenses 3,500 0 Uniforms 8,200 8,000 Books, Publications, and Dues 1,609 1,914 Education & Training 16,000 12,000 Total Code Enforcement $1,776,239 $1,651,535 General Fund FY 2010-2011 Annual Budget Expenditures City of Miami Gardens CODE ENFORCEMENT DEPARTMENT 300 Page 94 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 1,920,029 1,969,023 Overtime 15,000 15,000 Special Pay 33,980 31,645 Fringe Benefits FICA 151,831 154,176 Retirement 185,561 193,992 Life and Health Insurance 154,265 227,824 Workers' Compensation 84,144 80,827 Unemployment Compensation 18,000 0 ICMA Deferred 15,619 19,618 Operating Expen/Expenses Professional Services 116,983 90,000 Speciality programs Other Contractual 190,000 190,000 transportation, kids meals Pool Operations Contract 290,000 175,000 Pool Operations Contract Travel and Per Diem 3,750 4,500 Postage & Freight 3,600 8,000 Rentals and Leases 81,940 73,000 Storage containers, carts, etc Repairs & Maintenance 12,550 10,000 Printing & Binding 31,816 22,500 Legal Advertising 2,500 5,000 Office Supplies 12,016 10,000 Operating Supplies 162,185 215,000 Tables, barriers, fields, after school, chems Other Operating Expenses 173,862 0 Meals, camp, tents, admissions, seniors Uniforms & Safety Shoes 20,000 20,000 Staff and summer campers Small Tools, Equipemnt 17 2,000 Books, Publications, and Dues 27,580 29,000 Education & Training 19,000 8,000 Ed. Reimb., CPR, WSI, ParksAssn., misc Capital Outlay Imprvmts Other than Bldgs 26,493 25,000 Small Projects 0 20,000 Resurface Courts, etc Children's Trust Grant 0 75,000 Sports Programming 580,000 350,000 Year-round sports programming Total P&R Recreation $4,332,721 $4,024,105 City of Miami Gardens PARKS & RECREATION DEPARTMENT Expenditures Recreation Division General Fund FY 2010-2011 Annual Budget 301 Page 95 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 912,452 1,000,554 Overtime 15,000 10,000 Special Pay 9,540 9,600 Fringe Benefits FICA 71,966 77,865 Retirement 91,927 108,796 Life and Health Insurance 140,605 168,037 Workers' Compensation 63,196 65,547 Unemployment Compensation 3,800 0 ICMA Deferred 9,933 10,206 Operating Expen/Expenses Professional Services 30,000 20,000 Playground Safety Inspections, etc Other Contractual 105,000 120,000 Dumpsters, storage, etc Parks Maintenance Contract 5,000 9,500 Debris Hauling Travel and Per Diem 600 600 Utilities 390,000 370,000 Lighting, etc. Rentals & Leases 26,000 20,000 Uniforms Repairs & Maintenance 29,000 34,000 Office Supplies 1,500 1,500 Operating Supplies 112,164 95,000 Fertilizer, clay, etc. Other Operating Expenses 11,520 0 Uniforms/Safety Shoes 12,000 10,000 Small Tools, Equipment 5,000 6,000 Hand tools, chainsaws, etc Landscaping Supplies/Materials 50,000 50,000 Chemicals, plant materials Books, Publications, and Dues 500 500 Education & Training 3,500 1,000 Capital Outlay Imprvmts Other than Bldgs 0 5,000 Machinery & Equipment 16,543 11,000 Total P&R Maintenance $2,116,746 $2,204,705 General Fund PARKS & RECREATION DEPARTMENT City of Miami Gardens Expenditures FY 2010-2011 Annual Budget Maintenance Division 302 Page 96 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 130,164 616,196 Overtime 70 5,000 Special Pay 972 2,400 Fringe Benefits FICA 10,011 49,568 Retirement 10,146 63,186 Life and Health Insurance 16,913 121,392 Workers' Compensation 5,657 23,858 ICMA Deferred 1,356 32,000 Operating Expen/Expenses Professional Services 8,000 75,000 Other Contractual 0 115,000 Pool Operations Contract 0 110,000 Travel and Per Diem 0 1,000 Postage 500 3,000 Utilities 15,000 125,000 Rents and Leases 1,000 5,000 Office Supplies 2,000 5,000 Operating Supplies 55,000 110,000 Other Operating Expenses 10,000 0 Uniforms & Safety Shoes 2,000 5,000 Small Tools, Equipemnt 1,000 3,000 Landscaping Supplies/Materials 2,000 4,000 Education & Training 0 2,500 Total P&R Recreation $271,789 $1,477,100 Expenditures Community Center Division FY 2010-2011 Annual Budget City of Miami Gardens PARKS & RECREATION DEPARTMENT General Fund 303 Page 97 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 152,184 0 Overtime 180 0 Special Pay 554 0 Fringe Benefits FICA 10,461 0 Retirement 13,407 0 Life and Health Insurance 13,983 0 Workers' Compensation 6,628 0 ICMA Deferred 29 0 Operating Expen/Expenses Professional Services 252,389 0 Travel and Per Diem 1,500 0 Utilities 12,163 0 Rents and Leases 1,500 0 Repairs & Maintenance 6,000 0 Office Supplies 15,779 0 Operating Supplies 30,599 0 Other Operating Expenses 5,218 0 Total P&R Recreation $522,574 $0 City of Miami Gardens FY 2010-2011 Annual Budget General Fund PARKS & RECREATION DEPARTMENT Children Trust Grant Expenditures 304 Page 98 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 0 243,746 Overtime 0 0 Special Pay 0 1,800 Fringe Benefits FICA 0 18,961 Retirement 0 26,251 Life and Health Insurance 0 31,002 Workers' Compensation 0 902 ICMA Deferred 0 5,281 Operating Expen/Expenses Travel and Per Diem 0 2,300 Postage 0 100 Rents and Leases 0 3,779 Printing & Binding 0 500 Advertising 0 1,000 Office Supplies 0 500 Operating Supplies 0 100 Books, Publications & Dues 0 3,165 Education & Training 0 4,000 Total Purchasing $0 $343,387 General Fund Purchasing Division GENERAL SERVICES DEPARTMENT Expenditures City of Miami Gardens FY 2010-2011 Annual Budget 305 Page 99 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 0 709,743 Overtime 0 25,000 Special Pay 0 13,199 Fringe Benefits FICA 0 57,984 Retirement 0 85,714 Life and Health Insurance 0 80,937 Workers' Compensation 0 2,680 ICMA Deferred 0 17,680 Operating Expen/Expenses Professional Services 0 95,000 Operating Expenses 0 20,000 Telephone Services 0 202,400 Postage & Freight 0 150 Repairs and Maintenance Services 0 155,000 Software License 0 250,100 Office Supplies 0 2,000 Other Operating Expenses 0 53,000 Computers 0 125,000 Books, Publications & Dues 0 2,000 Education & Training 0 17,000 Capital Outlay Computer Harware Upgrade 0 75,000 Computer Software 0 454,550 Total IT $0 $2,444,137 City of Miami Gardens FY 2010-2011 Annual Budget General Fund GENERAL SERVICES DEPARTMENT Information Technology Division Expenditures 306 Page 100 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 0 160,428 Overtime 0 500 Special Pay 0 1,200 Fringe Benefits FICA 0 13,138 Retirement 0 17,327 Life and Health Insurance 0 13,400 Workers' Compensation 0 6,063 ICMA Deferred 0 4,812 Operating Expen/Expenses Professional Services 0 10,000 Operating Expenses 0 500 Repairs & Maintenance 0 700,000 Office Supplies 0 1,300 Operating Supplies 0 24,650 Gasoline & Lubricants 0 887,700 Books, Publications & Dues 0 300 Total Fleet $0 $1,841,318 General Fund FY 2010-2011 Annual Budget Fleet Division City of Miami Gardens GENERAL SERVICES DEPARTMENT Expenditures 307 Page 101 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Fringe Benefits Unemployment Compensation 0 50,000 Operating Expen/Expenses Professional Services 40,710 13,600 Contracted Services 159,600 2,347,584 Red light camera and janitorial charges Postage & Freight 0 28,000 Utilities 200 110,000 @City Hall Rentals and Leases 0 644,000 City Hall Rent Insurance 0 851,661 Repairs & Maintenance 0 12,000 Printing & Binding 0 0 Advertising 0 0 Operating Supplies 500 131,000 Credit Card fees Other Operating Expenses 98,460 0 Capital Outlay Buildings 0 0 Debt Service Transfer to Debt Service Fund 4,888,496 6,222,434 Other Transfer to GSF -City Hall 1,359,259 0 Transfer to GSF -Fleet 1,691,967 0 Transfer to GSF -Information Technology 3,044,654 0 Transfer to GSF -Purchasing 150,450 0 Transfer to GSF -Insurance 692,924 0 Transfer to Capital Projects Fund 1,827,536 972,061 Operating Expenses Subsity to Development Services Fund 1,002,906 103,691 Subsity to Transportation Fund 0 106,403 Emergency Reserve Build-up 9,214,386 8,188,345 Fund balance Reserve Total Non-Departmental $24,172,048 $19,780,779 Total General Fund Expenditures $74,197,647 $73,358,244 General Fund Revenues (-) Expenditures -$1,327,279 $0 2 ,335,895 GENERAL SERVICES DEPARTMENT Non-Departmental Division City of Miami Gardens General Fund Expenditures FY 2010-2011 Annual Budget 308 Page 102 of 132 Revenues Estimated Manager's 9/30/10 2011 Budget Notes 1st Local Option Fuel Tax 1,610,000 1,650,000 State Estimate + adjustment 2d Local Option Fuel Tax 630,000 626,966 State Estimate Banners 3,050 3,050 Historic estimate FDOT Trurf & Landscape Aggrement 35,000 35,000 FDOT School Safety Grant 0 1,000,000 State Revenue Sharing 900,000 995,194 State Estimate Interest 0 500 <1% KAB/DOT Litter Grant 13,514 0 Urban Forestry Grant 10,000 0 Public Works Permits, other 49,000 70,000 Est. Based reduced activity from FY-08 Grants, Donations, Other 10,000 10,000 Surcharge for Technology 2,000 2,500 Sale of Assets 0 2,000 Other Miscellaneous 2,500 3,000 Insurance Reimbursement 2,800 3,000 Loan Proceeds 76,290 0 Stormwater Mgt Fee 280,000 143,729 Administrative Mgt. fee Subsidy/Loan from the General Fund 0 106,403 Fund Balance Forward 518,121 0 Total Revenues $4,142,275 $4,651,342 Total Transportation Fund Revenues $4,142,275 $4,651,342 City of Miami Gardens FY 2010-2011 Annual Budget Transportation Fund 309 Page 103 of 132 Expenditures Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 311,153 308,561 Overtime 200 0 Special Pay 8,766 8,700 Fringe Benefits FICA 23,806 24,629 Retirement 35,729 38,104 Life and Health Insurance 28,088 27,995 Workers' Compensation 9,368 9,828 ICMA Deferred 6,298 6,240 Operating Expen/Expen Professional Services 0 2,000 Engineering, traffic studies, etc Travel and Per Diem 2,000 2,000 Postage and Freight 65 65 Utilities 14,626 7,000 Rentals and Leases 4,000 4,000 Repairs & Maintenance 4,700 1,000 Office Supplies 2,000 2,000 Operating Supplies 400 2,500 Gasoline and Lubricants 0 94,700 Uniforms & Safety Shoes 0 300 Books, Publications, and Dues 850 500 Education & Training 2,000 3,000 Other Operating Expenses 3,500 0 Transfer to Debt Svc. Fund 419,672 518,548 Transfer to GSF 89,952 0 Transfer to GF 281,728 427,129 Transfer to Insurance 6,154 32,944 Capital Outlay Machinery & Equipment 76,290 0 Working Capital Reserve 0 0 Total Adminsitration $1,331,345 $1,521,743 PUBLIC WORKS DEPARTMENT Administration Division FY 2010-2011 Annual Budget City of Miami Gardens Transportation Fund 310 Page 104 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 109,753 114,330 Overtime 500 500 Special Pay 1,812 1,800 Fringe Benefits FICA 8,677 9,034 Retirement 11,127 12,361 Life and Health Insurance 11,374 12,068 Workers' Compensation 2,135 2,304 ICMA Deferred 1,365 1,456 Operating Expen/Expenses Professional Service 35,000 Travel and Per Diem 1,500 1,500 Postage and Freight 700 400 Advertising 35,000 33,000 Program advertising Office Supplies 500 1,000 Operating Supplies 30,000 28,000 Gloves, Rakes, bags, vests, etc Other Operating Expenses 35,528 0 Road Materials and Supplies 2,980 30,000 Books, Publications, and Dues 300 300 Education and Training 1,502 1,500 Transfer to GSF 26,884 0 Transfer to Debt Service Fund 13,554 0 Transfer to Insurance 2,462 0 Capital Outlay Infrastructure Improvement 15,016 0 Total Keep MG Beautiful $347,669 $249,553 FY 2010-2011 Annual Budget Expenditures City of Miami Gardens Keep Miami Gardens Beautiful Program Division Transportation Fund PUBLIC WORKS DEPARTMENT 311 Page 105 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 951,021 1,025,351 Overtime 13,000 10,000 Special Pay 603 600 Fringe Benefits FICA 77,610 77,859 Retirement 99,484 111,508 Life and Health Insurance 170,798 178,560 Workers' Compensation 91,209 94,720 ICMA Deferred 18,370 19,248 Operating Expen/Expen Professional Services 21,000 16,000 Other Contractual 116,382 80,800 Tree Trim, mowing Travel and Per Diem 500 500 Postage and Freight 300 300 Utilities 135,385 130,000 Rentals and Leases 7,500 5,000 Operating Supplies 4,500 10,000 Other Operating Expenses 21,120 0 Uniforms/Safety Shoes 2,503 1,700 Samll Tools 5,719 5,000 Road Materials and Supplies 103,000 90,000 Patch, gravel, ROW repairs Books, Publications, and Dues 100 400 Education and Training 5,000 2,500 Transfer to GSF 257,270 0 Tramsfer tp Debt Service Fund 308,887 0 Transfer to Insurance 32,000 0 Capital Outlay Improvmnts Other Than Bldgs. 20,000 1,020,000 School Safety Enhancement project Total Streets Division $2,463,261 $2,880,046 Total Expenditures Transportation Fund $4,142,275 $4,651,342 Transportation Fund $0 $0 FY 2010-2011 Annual Budget Revnues (-) Expenditures Transportation Fund PUBLIC WORKS DEPARTMENT Expenditures City of Miami Gardens Streets Division 312 Page 106 of 132 Revenues Estimated Manager's 9/30/10 2011 Budget Notes Planning & Zoning Fees 225,000 235,000 Real Estate Slowdown impact Building Permits 2,343,000 2,700,000 Real Estate Slowdown impact Building Certificates 12,000 12,000 OT Inspection Fees 110,000 50,000 Commmunity Development Fees 5,680 5,680 Unsafe Structure Fees 2,109 7,000 Interest 0 0 Misc 1,268 1,300 Subsity from General Fund 1,002,906 103,691 Fund Balance Forward 18,081 0 $3,720,044 $3,114,671 Total Revenues Development Service Fund $3,720,044 $3,114,671 Development Services Fund Total Revenues City of Miami Gardens FY 2010-2011 Annual Budget 313 Page 107 of 132 Expenditures Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 419,809 441,780 Overtime 524 0 Special Pay 6,648 6,600 Fringe Benefits FICA 33,511 35,213 Retirement 43,730 49,215 Life and Health Insurance 44,551 48,058 Workers' Compensation 1,568 1,634 ICMA Deferred 11,259 12,320 Operating Expen/Expenses Professional Services 75,000 15,000 Studies Other Contractual 1,200 1,200 Travel and Per Diem 2,000 2,000 Postage and Freight 300 300 Rentals & Leases 14,000 16,000 Printing & Binding 1,500 1,500 Software License 0 0 Advertising 14,000 14,000 Advertising Office Supplies 7,450 7,000 Operating Supplies 5,000 7,000 Books, Publications, and Dues 1,500 1,500 Education & Training 1,500 2,500 Transfer to Debt Service Fund 10,820 4,205 Transfer to GSF 143,211 0 Transfer to GF 57,965 138,042 Transfer to Insurance 7,385 5,434 Total P&Z Division $904,431 $810,501 Development Services Fund City of Miami Gardens PLANNING & ZONING SERVICE DEPARTMENT FY 2010-2011 Annual Budget 314 Page 108 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 1,318,282 1,254,366 Overtime 40,000 50,000 Special Pay 6,934 7,500 Fringe Benefits FICA 105,736 103,449 Retirement 138,067 142,816 Life and Health Insurance 97,569 95,226 Workers' Compensation 34,821 29,635 Unemployment Compensation 25,000 15,000 ICMA Deferred 16,945 17,624 Operating Expen/Expenses Professional Services 74,500 45,500 Contract Inspectors Other Contarctual 10,000 15,240 Travel & Per Diem 1,800 2,500 Postage and Freight 0 500 Rentals and Leases 8,529 8,400 Unsafe Structure Board -County 9,170 8,000 Office Supplies 6,500 6,630 Operating Supplies 1,800 4,550 Other Operating Expenses 6,500 0 Uniforms/Safety Shoes 2,500 2,500 Gas and Lubricants 0 7,600 Books, Publications, and Dues 1,500 2,040 Education & Training 2,000 2,500 Transfer to Debt Service Fund 144,119 27,453 Transfer to GSF 493,558 0 Transfer to GF 219,672 436,838 Transfer to Insurance 36,923 16,303 Capital Outlay Repay General Fund Subsity 0 0 Improvements other than Buildings 13,188 2,000 Total Building Services $2,815,613 $2,304,170 Total Expenditures Development Services Fund $3,720,044 $3,114,671 Development Services Fund Revenues (-) Expenditures $0 $0 FY 2010-2011 Annual Budget Expenditures Development Services Fund BUILDING SERVICES DEPARTMENT City of Miami Gardens 315 Page 109 of 132 Revenues Estimated Manager's 9/30/10 2011 Budget Notes Grant 10,996 0 Insurance Reimbursement 35,235 0 Bank Loan 1,086,539 0 Transfer in -Gen Fund Charge 6,939,254 0 General Services Charge Formula Transfer in -Trans Fund Charge 414,722 0 General Services Charge Formula Transfer in -Development Service Fund Charge 681,077 0 General Services Charge Formula Transfer in -Stormwater Fund 193,108 0 General Services Charge Formula Transfer in -Capital Projects Fund 176,445 0 General Services Charge Formula Other Non-Operating Expenses 12,372 0 Total Revenues $9,549,748 $0 Total General Services Revenue $9,549,748 $0 General Services Department FY 2010-2011 Annual Budget City of Miami Gardens COLSOLIDATED INTO THE GENERAL FUND FOR FY-11 316 Page 110 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 235,792 0 Overtime 100 0 Special Pay 1,814 0 Fringe Benefits FICA 18,568 0 Retirement 23,741 0 Life and Health Insurance 30,205 0 Workers' Compensation 860 0 ICMA Deferred 5,018 0 Operating Expen/Expenses 0 Travel and Per Diem 1,500 0 Postage & Freight 150 0 Rentals and Leases 3,846 0 Printing & Binding 500 0 Legal Advertising 1,600 0 Office Supplies 500 0 Operating Supplies 250 0 Books, Publications, and Dues 2,455 0 Education & Training 5,000 0 Transfer to General Fund 10,100 0 Total General Services $341,999 $0 GENERAL SERVICES DEPARTMENT General Services Fund City of Miami Gardens Expenditures FY 2010-2011 Annual Budget Purchasing Division COLSOLIDATED INTO THE GENERAL FUND FOR FY-11 317 Page 111 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Operating Expen/Expenses Professional Services 55,000 0 Postage & Freight 25,000 0 Utilities 115,995 0 Rentals and Leases 670,000 0 Insurance 867,129 0 Repairs & Maintenance 6,000 0 Extermin, paint, misc Legal Advertising 365 0 Operating Supplies 6,000 0 Other Operating Expenses 35,000 0 Transfer to General Fund 155,063 0 Transfer to Debt Service Fund 670,516 0 Capital Outlay Infrastructure Improvements 22,000 0 Total City Hall Facilities $2,628,068 $0 Expenditures General Services Fund GENERAL SERVICES DEPARTMENT FY 2010-2011 Annual Budget City Hall Facilities Division City of Miami Gardens COLSOLIDATED INTO THE GENERAL FUND FOR FY-11 318 Page 112 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 637,422 0 Overtime 28,000 0 Special Pay 13,309 0 Fringe Benefits FICA 53,260 0 Retirement 71,170 0 Life and Health Insurance 67,769 0 Workers' Compensation 2,500 0 ICMA Deferred 17,484 0 Operating Expen/Expenses Professional Services 135,000 0 Network support, Security Operating Expenses 20,000 0 Telephones 225,000 0 Citywide Postage & Freight 250 0 Repairs & Maintenance 100,000 0 Software License 292,861 0 Licenses Office Supplies 3,000 0 Operating Supplies 10,000 0 Tapes, cables, UPS, security upgrade Computers 250,755 0 New Computers Other Operating Expenses 20,000 0 Computer Software 14,280 0 IT -Audio/Visual 2,500 0 Books, Publications, Dues 1,000 0 Education & Training 22,000 0 Transfer to General Fund 215,591 0 Transfer to Debt Service Fund 260,888 0 Capital Outlay Infrastructure Improvements 5,000 0 Computer Software 161,743 0 Computer Hardware Upgrade 356,180 0 Eden Module for Parks; New Web Server Total General Services $2,986,962 $0 GENERAL SERVICES DEPARTMENT FY 2010-2011 Annual Budget General Services Fund Expenditures Information Systems Division City of Miami Gardens COLSOLIDATED INTO THE GENERAL FUND FOR FY-11 319 Page 113 of 132 Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 155,619 0 All moved to General Fund for FY 2011 Overtime 799 0 Special Pay 1,207 0 Fringe Benefits FICA 12,416 0 Retirement 15,783 0 Life and Health Insurance 12,994 0 Workers' Compensation 5,762 0 ICMA Deferred 4,606 0 Operating Expen/Expenses Professional Services 8,000 0 Operating Expenses 1,700 0 Misc tools, etc Repairs & Maintenance 600,472 0 Preventive maintenance on cars Office Supplies 1,300 0 Opperating Supplies 14,447 0 Other Operating Expenses 35,000 0 Towing, etc Gas, Oil, Maint 988,087 0 Books, Publications, and Dues 500 0 Education & Training 500 0 GF Overhead Chg 167,423 0 5.6% Indirect Services Charge -Gen. Fund Transfer to Debt Service 11,659 0 Capital Outlay Machinery and Equipment 922,416 0 Current Equipment Purchases Working Capital 0 0 Total Fleet Maintenance $2,960,690 $0 Total Expenditures General Services Fund $8,917,719 $0 Total Revenues (-) Expenditures General Services Fund $632,029 $0 GENERAL SERVICES DEPARTMENT Expenditures City of Miami Gardens Fleet Maintenance Division General Services Fund FY 2010-2011 Annual Budget COLSOLIDATED INTO THE GENERAL FUND FOR FY-11 320 Page 114 of 132 Revenues Estimated Manager's 9/30/10 2011 Budget Notes UASI 500,000 0 ARRA Grant 1,442,079 0 Beautification Grant 204,502 0 MPO 5,173,000 0 County GOB -Commissioner 10,667,580 0 SNP Grant 1,555,570 0 QNIP from County 303,438 0 Trans from Park Improvement Impact Fees 146,904 150,000 Playgrounds/Paving Trans from Park Open Space Impact Fees 987,634 140,000 Playgrounds/Paving Trans from Impact Fees -Other 0 25,000 City Hall Bond 50,000 53,000,000 COP Issue Donations 449,520 0 Transfer From GF 1,827,536 972,061 Interest 0 250,000 City Hall Bond Fund Balance 2,846,510 0 Total Revenues $26,154,273 $54,537,061 Total Revenues Capital Projs. Fund $26,154,273 $54,537,061 FY 2010-2011 Annual Budget Capital Projects Fund City of Miami Gardens 321 Page 115 of 132 Expenditures Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 352,680 367,297 Overtime 0 2,000 Special Pay 7,254 7,200 Fringe Benefits FICA 28,378 29,418 Retirement 35,547 39,544 Life and Health Insurance 29,848 31,980 Workers Comp 8,361 8,733 ICMA Deferred Comp 9,355 10,041 Operating Expen/Expenses Professional Services 19,500 15,000 Contractual Services -Legal 85,000 Travel and Per Diem 1,000 2,500 Postage & Freight 100 400 Transfer to Debt Service 11,183 485,252 Transfer to GSF -IT 21,542 0 Transfer to GSF -City Hall 34,912 0 Transfer to GSF -Fleet 5,228 0 Transfer to Purchasing 109,840 0 Transfer to GF 0 220,440 Transfer to Insurance 4,923 3,506 Office Supplies 2,000 2,000 Operating Supplies 3,200 15,000 Other Operating Expenses 25,000 0 Books, Publications, and Dues 1,500 2,000 Education & Training 2,200 4,750 Capital Outlay Washutta Land 1,085,957 0 City Hall 50,000 53,000,000 Design & Construction Archdiocese Land 349,194 0 Park Property 2 -Rolling Oaks Police Building 71,425 0 Fueling Station 24,723 0 Public Works Building 6,148 0 Brentwood Park 180,000 0 Miami Gardens Community Center 6,210,773 0 Amphitheater 1,000,000 0 Brentwood Pool 34,000 0 Miami Carol City Park 1,392,433 0 USAI Grants 500,000 0 Norwood Park & Pool 345,652 0 Rolling Oaks Park 4,595,683 0 North Dade Optimist 1,086,260 290,000 Impact Fees A.J. King Park 127,182 0 Parks Master Plans 180,000 0 ARRA Grant 1,442,079 0 Arch/Palmetto Interchanage Beautification 195,000 0 MPO N.W. 7 Avenue 5,173,000 0 NW 183rd Beautification Phase I 126,845 0 NW 183rd Beautification Phase II 336,000 0 Road Paving 10,747 0 US 441 -FDOT 762,621 0 Sidewalk 70,000 0 Total Exps. Capital Improvements $26,154,273 $54,537,061 #REF! Total Exps. Capital Improvements $26,154,273 $54,537,061 Revenues (-) Expenditures CIP Fund $0 $0 FY 2010-2011 Annual Budget City of Miami Gardens Capital Projects Fund 322 Page 116 of 132 323 Page 117 of 132 Revenues Estimated Manager's 9/30/10 2011 Budget Notes Other L.E.T.T.F. 16,500 18,000 Law Enforcement Education Trust Police Impact Fees 75,000 75,000 Parks Open space Impact Fees 80,000 200,000 Park Improvements Impact Fees 75,000 175,000 Gen Admin Fee 15,000 31,000 Fund Balance Forward 1,233,401 334,299 Total Revenues $1,494,901 $833,299 Total Revenues Special Rev. Fund $1,494,901 $833,299 Expenditures Estimated Manager's 9/30/10 2011 Budget Notes Other Police Impact Fees 0 0 Reserve -No Expenses Planned L.E.T.T.F. 35,000 15,000 Reserve -No Expenses Planned Park Improvements -Transfer to CIP 357,584 150,000 Expansion -Playgrounds/Parking Parks Open space -Transfer to CIP 768,018 140,000 Admin. Impact Fees -Transfer to CIP 0 25,000 Reserve 0 503,299 Reserve -All Fees Total Exp. Special Revenue Fund $1,160,602 $833,299 Total Expenditures Special Revenue Fund $1,160,602 $833,299 Revenues (-) Expenditures Special Revenue Fund Fund $334,299 $0 Special Revenue Fund Special Revenue Fund FY 2009-2010 Annual Budget FY 2010-2011 Annual Budget City of Miami Gardens City of Miami Gardens 324 Page 118 of 132 Revenues Estimated Manager's 9/30/10 2011 Budget Notes Other State Grants 88,275 87,073 SFWMD Grant 75,000 0 Stormwater Fees 3,000,000 3,395,000 70k REUs @$4ea Permitting Fees 58,000 60,000 Misc Revenues 37,000 35,000 Interest 7,500 10,000 Loan Proceeds 76,290 0 Fund Balance Forward 1,323,041 954,737 Total Stormwater Fund $4,665,106 $4,541,810 Total Revenues Special Revenue Fund $4,665,106 $4,541,810 Stormwater Utility Fund FY 2010-2011 Annual Budget City of Miami Gardens 325 Page 119 of 132 Expenditures Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 618,335 686,788 Overtime 2,000 2,000 Special Pay 9,945 10,200 Fringe Benefits FICA 48,818 54,709 Retirement 63,402 75,418 Life and Health Insurance 73,012 88,703 33,534 36,502 Unemployment Comp ICMA Deferred 12,443 13,733 Operating Expen/Expenses Professional Services 650,000 650,000 Cleaning contracts for canals, other Fee Collection Charges 90,000 90,000 Other Contracted Services 90,000 193,401 Travel & Per Diem 2,000 2,000 Postage 4,000 4,000 Utilities 100 3,000 Rentals and Leases 15,000 5,000 Repairs & Maintenance 2,500 1,320 Advertising 3,200 4,200 Office Supplies 1,800 1,500 Operating Supplies 6,917 9,000 Other Operating Expenses 16,000 0 2,600 2,000 Small Tool & Equip 7,000 7,000 Gasoline & Lubricants 0 23,675 Road Materials & Supplies 8,000 9,000 4,000 4,000 Books, Publications, and Dues 1,000 1,000 Education & Training 7,500 3,500 Capital Outlay 152,763 605,818 Drainage Projects FLDEP Grant -NW 165-171 88,275 88,275 SFWMD Grant -NW 21 Ave 52,500 297,500 Infrastructure Improvements 40,000 0 SFWMD Grant -NW 38 Place 22,500 128,477 Machinery & Equipment 78,985 24,187 Small Projects 32,300 250,000 Stormwater Treatment -Swale Projects 149,940 150,000 Debt Service Principal 265,259 311,415 Interest 400,630 395,428 Other GF Overhead Chg 181,003 128,813 TR Overhead Chg 280,000 143,729 Transfer to Debt Service Fund 0 0 Transfer to GSF 193,108 0 Transfer to Insurance 0 36,519 Total Stormwater Utility Fund $3,710,369 $4,541,810 Total Expenditures Stormwater Utility Fund $3,710,369 $4,541,810 $954,737 $0 City of Miami Gardens Stormwater Utility Fund Landscape, Supplies Stormwater Utility Fund Improvements other than Buildings Workers Compensation FY 2010-2011 Annual Budget Uniforms & Safety Shoes 326 Page 120 of 132 Revenues Estimated Manager's 9/30/10 2011 Budget Notes CDBG Funds 2,099,489 1,516,676 City's HUD allocation OCED -Disaster Recovery B 624,960 0 OCED -Façade HUD EDI Grant 201,972 0 ARRA Homeless Prevention/Rehousing 567,612 0 ARRA/CDBG -Recovery Grant 369,353 0 ARRA -Energy Efficiency Conservation Grant 989,200 0 NSP #1 6,306,715 0 Misc 0 Fund Balance 0 3,996,488 Total CDBG Fund $11,159,301 $5,513,164 Total Revenues CDBG Fund $11,159,301 $5,513,164 City of Miami Gardens Community Development Block Grant Fund FY 2010-2011 Annual Budget 327 Page 121 of 132 Expenditures Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 167,358 209,257 Special Pay 1,960 1,620 Fringe Benefits FICA 12,642 15,675 Retirement 16,609 23,124 Life and Health Insurance 21,563 37,478 Workers' Compensation 1,837 2,386 ICMA Deferred Comp 4,678 3,877 Operating Expen/Expenses Professional Services 180,000 0 Other Contracted Services 805,048 0 Other Contractual 725,000 0 Travel & Per Diem 1,245 0 Education & Training 685 0 Communications and Freight Postage 915 0 Legal Advertising 240 0 Rentals and Leases 198 0 Insurance Printing & Binding 4 0 Office Supplies 0 0 Operating Supplies 28 0 Books, Publications, and Dues Other Operating Expenses 7,478 0 Transfer to General Fund (Admin. Fees) 68,000 10,615 Capital Outlay Working Capital Reserve 0 1,129,391 Total CDBG Admin & Fiscal $2,015,489 $1,433,423 FY 2010-2011 Annual Budget City of Miami Gardens Community Development Block Grant Fund CDBG Financial & Administrative Division 328 Page 122 of 132 Expenditures Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 63,181 61,823 Special Pay 243 180 Fringe Benefits FICA 4,851 4,741 Retirement 6,372 6,658 Life and Health Insurance 7,495 7,533 Workers' Compensation 522 896 ICMA Deferred Comp 1,336 1,422 Operating Expen/Expenses Transfer to General Fund (Admin Fees) 0 0 Total Rehabiltation Division 84,000 83,253 FY 2010-2011 Annual Budget Community Development Block Grant Fund CDBG Rehabilitation Division City of Miami Gardens 329 Page 123 of 132 Expenditures Estimated Manager's 9/30/10 2011 Budget Notes Operating Expen/Expenses Professional Services 50,000 0 Other Contractual 574,960 0 Other Working Capital Reserve 0 0 Total OECD Expenditures B $624,960 $0 City of Miami Gardens FY 2010-2011 Annual Budget Community Development Block Grant Fund Community Development -OCED -Disaster Recovery-B Division 330 Page 124 of 132 Expenditures Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 225,401 228,050 Overtime Special Pay 5,283 5,100 Fringe Benefits FICA 16,879 17,268 Retirement 24,754 26,909 Life and Health Insurance 23,701 24,273 Workers' Compensation 4,220 4,155 ICMA Deferred Comp 5,749 6,842 Operating Expen/Expenses Professional Services 230,000 0 Other Contractual 1,170,000 0 Rentals and Leases 5,000 0 Travel & Per Diem 350 0 Printing & Binding 4,000 0 Legal Advertising 500 0 Office Supplies 2,800 0 Other Operating Expenses 5,000 0 Transfer to General Fund (Admin Fees) 10,000 39,385 Capital Outlay NSP Home Acquisitions 1,200,000 0 Working Capital Reserve 3,373,078 3,021,096 Total Expenditures NSP #1 $6,306,715 $3,373,078 Community Development Block Grant Fund FY 2010-2011 Annual Budget City of Miami Gardens Community Development -Neighborhood Stabilization Program (NSP #1) Division 331 Page 125 of 132 Expenditures Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 15,288 0 Overtime 0 0 Special Pay 0 0 Fringe Benefits FICA 600 0 Retirement 640 0 Life and Health Insurance 1,000 0 Workers' Compensation 30 0 ICMA Deferred Comp 171 0 Operating Expen/Expenses Professional Services 5,676 0 Other Contractual 543,407 0 Printing & Binding 200 0 Legal Advertising 300 0 Other Operating Expenses 300 0 $567,612 $0 Community Development -Homeless Prevention/Rehousing FY 2010-2011 Annual Budget Total Expend. -Homeless Prevention Community Development Block Grant Fund City of Miami Gardens 332 Page 126 of 132 Expenditures Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 29,369 0 Overtime 0 0 Special Pay 0 0 Fringe Benefits FICA 1,753 0 Retirement 2,257 0 Life and Health Insurance 788 0 Workers' Compensation 60 0 ICMA Deferred Comp 173 0 Operating Expen/Expenses Professional Services 34,087 0 Other Contractual 300,000 0 Records Storage 0 0 Rentals and Leases 0 0 Printing & Binding 300 0 Operating Expenses 0 0 Legal Advertising 389 0 Office Supplies 0 0 Other Operating Expenses 177 0 Total Expen. -CDBG Recovery $369,353 $0 Community Development Block Grant Fund Community Development -CDBG -Recovery Grant City of Miami Gardens FY 2010-2011 Annual Budget 333 Page 127 of 132 Expenditures Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 15,000 24,111 Overtime 0 0 Special Pay 0 0 Fringe Benefits FICA 1,500 1,835 Retirement 1,500 2,597 Life and Health Insurance 1,000 2,467 Workers' Compensation 34 287 ICMA Deferred Comp 600 723 Operating Expen/Expenses Professional Services 296,056 215,671 City Hall Other Contractual 50,000 0 Legal Advertising 100 0 Capital Outlay Working Capital Reserve 623,410 375,719 Total Expenditures -ARRA/Energy $989,200 $623,410 Community Development Block Grant Fund Community Development -ARRA/Energy Efficienty Community Block Grant FY 2010-2011 Annual Budget City of Miami Gardens 334 Page 128 of 132 Expenditures Estimated Manager's 9/30/10 2011 Budget Notes Operating Expen/Expenses Professional Services 201,972 0 Capital Outlay Working Capital Reserve 0 0 Total Expenditures -HUD Business $201,972 $0 TOTAL EXPENDITURES CDBG FUND $11,159,301 $5,513,164 Revenues/Expenditures CDBG Fund $0 $0 FY 2010-2011 Annual Budget Community Development -HUD Economic Development Initiative Grant City of Miami Gardens Community Development Block Grant Fund 335 Page 129 of 132 Revenues Estimated Manager's 9/30/10 2011 Budget Notes SHIP Funds 20,882 0 No new allocation Program Revenue 1,900 0 Interest earnings 900 800 Fund Balance 335,246 153,928 Total Revenues SHIP Fund $358,928 $154,728 TOTAL SHIP REVENUES $358,928 $154,728 Expenditures Estimated Manager's 9/30/10 2011 Budget Notes Personnel Services Regular Salaries and Wages 0 0 Overtime 0 0 Special Pay 0 0 Fringe Benefits FICA 0 0 Retirement 0 0 Life and Health Insurance 0 0 Workers' Compensation 0 0 Operating Expen/Expenses 0 0 Professional Services 5,000 10,000 Other Contracted Services 200,000 144,728 Travel & Per Diem 0 0 Capital Outlay Project Reserve 153,928 0 Total Expenditures SHIP Fund $358,928 $154,728 TOTAL SHIP EXPENDITURES $358,928 $154,728 Revenues/Expenditures SHIP Fund $0 $0 City of Miami Gardens City of Miami Gardens S.H.I.P. Grant Fund FY 2010-2011 Annual Budget S.H.I.P. Grant Fund FY 2010-2011 Annual Budget 336 Page 130 of 132 Revenues Estimated Manager's 9/30/10 2011 Budget Notes Confesticated Funds 54,129 0 State Prohibits Estimating Revenue Interest 100 0 Fund Balance 40,291 94,520 Total Revenues LETF Fund $94,520 $94,520 TOTAL LETF REVENUES $94,520 $94,520 Expenditures Estimated Manager's 9/30/10 2011 Budget Notes Salaries & Fringe 55,000 Community Enrichment Team Operating Expenses 0 15,250 Telestaff software Reserve 0 24,270 Total Expenditures LETF Fund 0 $94,520 TOTAL LETF EXPENDITURES $94,520 $94,520 Revenues/Expenditures LETF Fund $94,520 $0 City of Miami Gardens FY 2010-2011 Annual Budget L.E.T.F. Trust Fund City of Miami Gardens L.E.T.F. Trust Fund FY 2010-2011 Annual Budget 337 Page 131 of 132 Revenues Estimated Manager's 9/30/10 2011 Budget Notes Transfer in -General Fund 4,888,496 6,222,435 Transfer in -General Services Fund 943,063 0 Transfer in -Transportation Fund 742,113 518,548 Transfer in -Development Services Fund 154,939 31,658 Transfer in -Capital Projects Fund 11,183 485,252 Total Debt Service Fund $6,739,794 $7,257,893 $6,739,794 $7,257,892 Expenditures Estimated Manager's 9/30/10 2011 Budget Notes $5.6M Principal Payment 1,370,292 1,422,900 $2.5M Principal Payment 0 126,962 $14.4M Principal Payment 497,710 542,059 $7.5M Principal Payment 248,777 258,056 $4.7M Principal Payment 914,822 939,461 QNIP Principal Payment 275,853 288,113 Startup County Debt Payment 351,830 351,830 $2M Principal Payment 0 460,711 $4M Principal Payment 122,424 130,344 $7.3M Principal Payment (Warren Henry) 242,025 237,096 $8.8M Principal Payment 264,519 264,203 $5.6M Interest payment 95,598 42,990 $2.5M Interest payment 29,850 29,850 $14.4M Interest payment 579,789 535,441 $7.5M Interest payment 253,866 234,961 $4.7M Interest payment 94,655 70,017 QNIP Interest Payment 327,933 312,292 $2M Interest Payment 95,350 55,210 $4M Interest Payment 186,374 178,454 $7.3M Interest Payment (Warren Henry) 344,593 333,092 $8.8M Interest Payment 443,534 443,850 $6,739,794 $7,257,892 $6,739,794 $7,257,892 Revenues (-) Expenditures Debt Service Fund $0 $0 Total Expenses Debt Service Fund Debt Service Fund FY 2010-2011 Annual Budget FY 2010-2011 Annual Budget Debt Service Fund City of Miami Gardens Total Revenues Debt Service Fund City of Miami Gardens 338 Page 132 of 132