HomeMy WebLinkAboutOrdinance 2024-610ORDINANCE NO. 2024 -
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF SUNNY ISLES
BEACH, FLORIDA, AMENDING ORDINANCE NO. 2023-606; APPROVING BUDGET
AMENDMENT NO. BA2324-01 TO THE CITY'S OPERATING AND CAPITAL
IMPROVEMENT BUDGET FOR THE 2023-2024 FISCAL YEAR - GENERAL FUND,
AMERICAN RESCUE PLAN ACT FUND, CAPITAL PROJECTS FUND, AND
STORMWATER CAPITAL FUND; AUTHORIZING THE CITY MANAGER TO DO ALL
THINGS NECESSARY TO IMPLEMENT THE TERMS AND CONDITIONS OF THIS
ORDINANCE; PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, in accordance with Sections 200.065 and 166.241, Florida Statutes, and the
City Charter, the City Commission adopted the budget for Fiscal Year 2023-2024 ("Budget") by
Ordinance No. 2023-606; and
WHEREAS, the City's Finance Director has determined a need to amend the Budget to:
(1) record unaudited fund balance carryovers as of 09/30/2023 for all funds except Stormwater
funds ($13M); M record purchase order carryovers from 09/30/2023 to 10/01/2023 for all
funds ($7.1M); (3) record routine transfers between existing budgeted accounts to account for
actual expenditure needs for FY 2023-2024; ll record transfers in from ARPA fund to move
interest earnings from ARPA fund to General Fund ($119k); u add funds to supplies for Israel
support ($3.4k); (6) increase transfers out to the Capital Projects Fund for CIP purchase order
carryovers ($3.1M); ll add funds for Navarro property taxes ($95k -property tax
reimbursement paid by lessee as rental revenue); (8) add funds for a gym curtain divider and
shade cover replacements at Heritage Park, Town Center Park and Gateway Park due to severe
wind and rain damage($65k); (9) record transfers out to General Fund to move interest
earnings from ARPA fund to General Fund ($119k); 10 record capital project budget carryovers
as of 9/30/2023 to 10/01/23 (project allocation only -$13.7M budgeted); JL11 increase transfers
in from General Fund for CIP purchase order carryovers ($3.1M); 12 record capital project
budget carryovers as of 9/30/2023 to 10/01/23 ($336k); and
WHEREAS, the City Commission has determined that it is necessary to amend the
Budget, as set forth in Exhibit "A", based upon the review and analysis provided by the Finance
Director.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF SUNNY
ISLES BEACH, FLORIDA, AS FOLLOWS:
Section 1. Incorporation of Recitals. The foregoing "WHEREAS" clauses are hereby ratified
and confirmed as being true and correct and are hereby made a specific part by this Ordinance
upon adoption hereof.
Section 2. Budget Amendment. The Budget for Fiscal Year 2023-2024 adopted by
Ordinance No. 2023-606 is hereby amended as Amendment No. BA2324-01 to reflect the
revisions in Exhibit "A". All other terms and conditions of Ordinance No. 2023-606 not
otherwise amended by this Ordinance shall remain in full force and effect.
@BCL@5COBF43E.doc Page 1 of 2 15
Section 3. Authorization of City Manager. The City Manager is hereby authorized to take all
actions necessary to implement the terms and conditions of this Ordinance.
Section 4. Effective Date. This Ordinance shall be effective ten (10) days after adoption on
second reading.
PASSED AND ADOPTED on first reading this 15th day,�f Febru�ry, 2024.
PASSED AND ADOPTED on second reading tis ty arch, 2024.
i
... � _..t La it sa Sy.. ' ; 17ayor
ATT,ST' APPROVED AS TO FORM
r AND LEGAL SUFFICIENCY:
Maurid�io Betancur, ;CMC, City Clerk
First Reading
Motion:
SecondAm�6�1940�'
Vote on First Reading:
Mayor Svechin
Vice Mayor Lama
Commissioner Joseph
Commissioner Stuyvesant
Commissioner Viscarra
Vote on Second Reading:
Mayor Svechin
Vice Mayor Lama
Commissioner Joseph
Commissioner Stuyvesant
Commissioner Viscarra
&W694.44
, City Attorney
19tAIN i6bl $tt
Second Reading
Motion:e:,c' N"
Second:-(_14J��( '�` t6A( ' . 30 '-t
r/ (Yes) (No)
Yes) (No)
(Yes) (No)
(Yes) _4,/(No)
(Yes) (No)
/Yes)
(No)
(Yes)
(No)
(Yes)
(No)
(Yes)
(No)
(Yes) No
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@BCL@5COBF43E.doc Page 2 of 2 16
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c,rr OF SUN Pao
City of Sunny Isles Beach
18070 Collins Avenue
Sunny Isles Beach, Fl. 33160
305.947.0606
sibfl.net
MEMORANDUM
Larisa Svechin, Mayor
Alex Lama, Vice Mayor
Jerry Joseph, Commissioner
Fabiola Stuyvesant, Commissioner
Jeniffer Viscarra, Commissioner
Stan Morris, Cify Manager
Mauricio Betancur, City Clerk
TO: Honorable Mayor, Vice mayor and Commissioners
FROM: Stan Morris, City Manager
DATE: February 15, 2024
RE: Additional Information Requested on Items from the February 2024 Agenda
As a follow-up to our agenda workshop on Tuesday, 2/12/24, please see the requested
additional information below.
Item 7A — Budget Amendment
The unaudited fund balance increase of $13M over the projected amount seems
extraordinary this year alone primarily due to the reclassification of eligible General
Fund expenditures to the ABPA fund. As you may recall, in March and April of 2023 you
approved a budget amendment that reclassified the ARPA funds into a separate
account as recommended by our auditors. At the end of last fiscal year, the eligible
expenses for each department were transferred to the general fund thus creating an
increase in fund balance for this item alone of $4,560,000. An additional $7.1 M was due
to unspent encumbrances that are also being carried forward. Combined, the difference
of these leaves a true fund balance increase of $1.4M which is comparable to the past
several years. The balance of the increase is due to fees greater than anticipated for
services such as recreation programming, off-duty fees, parking and permit fees and
higher than anticipated revenues from interest earnings and revenue sharing. The city
historically has been fiscally prudent in estimating revenues and expenditures to never
end with a deficit. This is a responsible and customary form of budgeting.
Page 1 of 7 35
Explanation of Prior Year Fund Balance Increase
Loan Proceeds
FY 2022/2023
FY 202212023
-
ALL FUNDS
PROJECTED
ACTUAL
INCREASE/
Means ofFinandna
AMOUNT
AMOUNT
(DECREASE)
Property Taxes
$ 26,030,125
$ 26,375,504
$ 345,379
Franchise Fees
2,921,000
3,780,101
859,101
Communication ServicesTax
800,000
802,138
2,138
Utility Taxes
4,424,000
5,252,105
828,105
Licenses/Pernts
2,110,766
4,175,403
2,064,637 h
Intergovernmental
9,556,486
9,720,498
164,012
Charges for Seivices
5,345,010
6,475,774
1,130,764
Fines and Forfeitures
815,965
934,334
118,369
Loan Proceeds
-
-
-
Miscellaneous
3,249,861
4,738,484
1,488,623
Transfer Development Rights Purchases
177,500
137,750
(39,750)
Impact & Bonus Fees
5,000
13,224.
8,224
Transfers In
750,000
769,077
19,077
Sate of Capital Assets
-
9,264
9,264
.Total Revenues
$ 56,185,713 $
63,183,656 $
6,997,943
Estimated Renuirements
Personnel Services
$ 29,909,150 $
30,090,735 $
181,585
Personnei Services Breakdown.,
Salaries
20,273,969
20,412,105
138,136
Overtime
1,100,265
1,046,311
(53,974)
FICA
1,577,442
1,603,343
25,901
Retirement
3,811,506
3,967,820
156,312
HealtlYDentall ision
2,656,848
2650,667
(6,181)
Life, ADO & LTO
78,550
79,982
1,431
Worker's Compensation
410,548
330,507
(80,041)
Operating Expenses
19,464,245
14,368,891
(5,095,354)
Capital Outlay
2,052,018
1,319,388
(732,630)
.Non -Operating Expenses
115,500
105,593
(9,907)
Transfers Out
750,000
769,077.
19,077
Debt Service
3,396,826
3,397,732
906
Capital Improvement Program
7,621,248
6,681,838
(939,410)
Total Expenditures
$ 63,308,987 $
56,733,253 $
(6,575,734)
Revenues
56,185,713
63,183,656
6,997,943
Expenditures
63,308,987 _
56,733,253.
(6,575,734)
Projected vs. Actual Fund Balance Change
$ (7,123,274) $
6,450,403 $
13,573,677
Page 2 of 7 36
The largest revenue variances (*) reflected in the breakdown of the prior year fund
balance are licenses/permits, charges for services and miscellaneous revenues.
a. Licenses/Permits are due to Building permit fees $2.2M
b. Charges for Services are due to CCS programs $250k, Police Special Duty
$155k, Parking $314k, and Stormwater Fees $300k
c. Miscellaneous Revenues are due to Investment earnings $1.4M
In addition, operating expenses reflect a variance of $5M. This is due to a final transfer
of ARPA funds to cover budgeted expenses of $4,560,000. You may recall that after the
2022 audit, you approved a budget amendment to reclassify the eligible expenses to the
ARPA Fund as per the auditor's recommendation. These funds are exhausted, and a
transfer of this magnitude is not expected to occur again. $4.6M plus the PO carryover
of $7M leaves a customary $1.4M of unaudited fund balance increase. The city
historically has been fiscally prudent in estimating revenues and expenditures to never
end with a deficit. This is a responsible and customary way to budget.
General Notes
The first Budget Amendment for Fiscal Year 2024 carries over the unaudited fund
balances from the previous fiscal year to the current one, carries over,encumbrances or
open Purchase Orders from the previous fiscal year to the current one, carries over
capital project budgets from the previous fiscal year to the current one, and includes
other adjustments based upon anticipated needs.
1. The unaudited fund balance carryover from the previous fiscal year is an
increase of $13.6M. An increase occurs when the city ends the previous fiscal
year with more resources than anticipated. This surplus can result from several
factors, including higher-than-expected revenues, cost savings from completed
projects, or unspent funds. The largest increase is the General Fund prior year
fund balance at $10.3M offset by the PO encumbrances of $2.2M. An increase in
the prior year fund balance will also increase the total budget. This larger than
usual increase is due to the one-time transfer of $4,560,307 of the remaining half
of the ARPA funds appropriation to cover allowable expenses. (See ARPA
Reclassification on the previous table.)
2. The carryover of encumbrances or open POs is for commitments made for future
expenditures. The Fiscal Year 2023 encumbrances totaling $7.1 M are being
carried over to Fiscal Year 2024. These represent commitments from the
previous year that were not fulfilled by September 30, 2023. The largest portion
is in the Capital Projects Fund at $4.4M and in the General Fund at $2.2M. It is
typical to have a large carryover of purchase orders in the Capital Projects Fund
as these are multi-year projects in which the encumbrance carries forward until
the project is completed.
3. Project carryovers occur when capital projects (such as infrastructure
improvements, or construction) are not completed within the original fiscal
year. In this case, capital projects totaling $14.2M were not finished during the
prior fiscal year and are being allocated to specific projects in the budget
amendment -$13.7M was budgeted as a lump -sum carryover amount in the
Page 3 of 7 37
Capital Projects fund with the remaining $500k in the Stormwater capital fund
being carried over. This is different from Purchase Order carryovers mentioned
above in that these are funds allocated to a project but not yet encumbered.
4. Other adjustments may be made to account for anticipated needs due to new
priorities, unforeseen circumstances, or other requirements. Other adjustments
include an increase of $3M to transfers in/out to fund capital projects
encumbrances' and $119k to transfer interest earnings from the ARPA fund to
the General Fund, an increase of $95k for Navarro property taxes, and an
increase of $65k for a gym curtain divider at PCP and shade cover replacements
at Heritage Park, Town Center Park, and Gateway Park.
Item 7A — Budget Amendment — Building Fund
Building Fund fund balance is a restricted fund. The increase to this fund in this budget
amendment is to add the amount of greater than anticipated permit fees of $1.9M and
the unspent expenditures of $260,000 for a total increase in Fund Balance for the
Building Department of $2.2M. Please refer to exhibit A and B below for details.
Page 4 of 7 38
Exhibit A
FY 202112022 : FY 202212023, FY 2029/2023 FY 202312024 FROM FY 22/23
BUILDING FUND (140)
Projected
Actual
Increase/
BUDGET
2022.2023
20224023
(Decrease)
FUND BALANCE September 30, 2022
8,256,606
8,256,606
(257262)
2022-23 Budgeted Revenues"
1,451,883
3,424,312
1,972,429
2022-23 Budgeted Expenditures*
4,655,235.
4,394,305
(260,930)
Net Increase (Decrease)
(3,203,352)
(969,993)
2,233,359
FUND BALANCE September 30, 2023`
$5,053,254
$7,286,613
$2,233,359
Budgeted 2023.2024
2023.24 Budgeted Revenues
3,431,500 ,:
3,431,500
2,604,557 $
2023.24 Budgeted Expenditures
7,514,310 ':
7,514,310
Net Increase (Decrease)
(4,082,810),:
(4,082,810)0
Salaries
FUND BALANCE September 30, 2024:
$970,444
$3,203,803
281,601
FY 202112022 : FY 202212023, FY 2029/2023 FY 202312024 FROM FY 22/23
BUILDING FUND (140)
ACTUAL ADOPTED PROJECTED PROPOSED TO FY 23124
Means ofFinanclna
BUDGET
BUDGET
BUDGET
BUDGET
LicenseslPermits
$ 3,895,137 !. $ 3,543,762 $
1,239,326 $
3986,500 $
(257262)
Miscellaneous
(116,081)- 55,000
212,557
145,000
90,000
Beginning Fund Balance
8,446,763 7,924,915
8,256,606
5,053,254
(2,871,661)
S 12,225,819" $11,523,677 ;; S
9,708,489 1$
8A84,754 S
(3,038,923)
Estimated Requirements
.. ..I........
Personnel Services
: $ 2,429,365 .: $ 3,147,515 ; $
2,604,557 $
3,572,141 $
424,626
Personnel Services Breakdown:
Salaries
1,786,853 2,280,360:
1,921,871
2,561,961
281,601
Overtime
54,560 50,000
50,000
52,640
2,640
FICA
134,189 174,642
142,813.
200,287
25,645
Retirement
230,492: 307,581 „
247,648
365,498
57,917
Health/DentaWision
195,284 ;' 275,868 ;'
203,896
354,782
78,914
Life, ADD <D
6,698 9,638 i'
6,787
11,351.
1,713
Workers Compensation
21,289 i 49,426 I'
31,542
25,622
(23,804)
Operating Expenses including Admin
'Charges
1,537,422 ! 1,869,944
1,815,178
2,373,669
503,725
Capital Outlay
2,426 235,500
235,500
1,568,500
1,333,000
'Ending Fund Balance - Other
8,256,606 6,270718 '.i
5,053,254.
970,444
(5300,274),
$ 12,225,819 i $11,523,677 'S
9,708,489 $
8 484,754 $
(2,614A97)
:PERSONNEL SERVICES
!$ 424,626 f
The increase is due to anticipated rise in health insurance and
retirement contributions, merit increases and a 3% cost of living
increase Including the program modifications to add 3
personnel for
the Existing Buildings Division and add a Sr. Building Plans
Examiner.
OPERATING EXPENSES
$ 282,910
The increase is primarily due to the
program modification to move the
Building department to an off-site location and the increase to
administrative charges.
CAPITAL OUTLAY $ 1,333,000 is
The increase is due to the program modification to build out office
space and additional anticipated needs of the department -see
capital outlay request
Page 5 of 7 39
Exhibit B
PERSONNEL COMPLEMENT BY FTEs (Full -Time Eauivalentsl
1111 FY 202112022 FY 202212023 FY 2022/2023 FY 2023/2024
POSITION TITLE ADOPTED PROJECTED PROPOSED
Deputy City Manager
1.00
1.00
0.50
0.50
Building Official
1.00
1.00
ot,
1.00
1.00
Assistant Building Official
0.00
1.00
I
0.00
1.00
Building Department Manager
1.00
1.00
1.00
1.00
..................
Senior Administrative Coordinator
........
......
2.00
.....
2.00
..
.... -
2.00
2.00
Administrative Coordinator
. ..... ..... .
1.00
1.00
... . .. ... .....
1.00
2.00
Office Assistant (romp PT)
0.00
0.00
0.00
Assistant to City Manager
0.50
0.50
0.50
0.50
Chief Electrical Inspector
1.00
1.00
1.00
1.00
...... .... ..
Bectrical Inspector
0.00
0.00
................
.......
.....
__ --
...... I . .... ......
0.00
---- --------------------
Senior Bectrical Inspector
I,.
1:09-
1.00
1.00
1.50
Senior Plumbing Inspector
0.00
1.00
0.00
11.00
Chief Plumbing Inspector
1.00
1.00
1.00
1.00
Plumbing Inspector
j
0.00
0.00
0.00
Chief Mechanical Inspector
I
1.00
1.00
1.00
1.00
Senior Mechanical Inspector
1.00
1.00
1
1.00
1.00
Senior Building Inspector
j
2.00
2.00
2.00
3.00
Chief Building Inspector
1.00
1.00
1.00
1.00
Building Inspector
------
A�
f t
-----
0.00
0.00
0.00
Building Plans Examiner
1':
1.00
1.00
1.00
0.00
Senior Building Plans Examiner
I
0.00
0.00
0.00
2.00
Structural Plans Examiner (2 @ .25 FTE)
0.50
0.50
0.50
0.50
Permit & Licensing Supervisor
i
1.00
1.00
1.00
I
1.00
Sr. Permit & Licensing Clark
1.00
0.00
1.00
1.00
Permit & Licensing Technician
......... -1- ................ ......... .......... _.--- -- -
2.50
------------
4.50
. ......
2.50
. .....
3.50
.
0.00
TOTAL FTEs 1 20.50 23.50
20.00 26.50
Page 6 of 7 40
Item 10 G. - Renewal with Amusement Source
The amount spent per year to date is as follows:
IFtstal;Year� f Item >PO Date i Catalo Number ; !Descrl tion ;Amount I-
Fiscal Year 2021 Total 35,610.00
Fiscal Year 2022 Total 103,775.00
Fiscal year 2023 Total 70,855.00
Fiscal Year 2024 YTD Total 54,690.00
Grand Total 244,930.00
Additionally, when a ride does not perform as planned, such as the ride at B000gie by
the Beach, a credit is applied to a future event. This particular credit is being applied to
the Egg Scramble event.
Item 10 H. -Agreement with Valrose Awnings
The warranty for the fabric is 10 years and for the workmanship on structures is one
year.
In 2022 we went out to bid to prequalify awning companies capable to permit and
design, manufacture and install. Two firms responded, Awnings by Valrose and
Industrial Shadesports. Both were deemed qualified. For this project, Industrial
Shadesports declined to quote. This process of procurement is the same as conducted
by Miami -Dade County for shade structures.
Page 7 of 7 41
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City of Sunny Isles Beach
18070 Collins Avenue
Sunny Isles Beach, Florida 33160
(305) 947-0606 City Hall
(305) 949-3113 Fax
MEMORANDUM
TO: Honorable Mayor and City Commissioners
VIA: Stan Morris, City Manager
FROM: Tiffany D. Neely, Finance Director
DATE: March 21, 2024
RE: Budget Amendment BA2324-01
RECOMMENDATION:
Staff recommends approval of this ordinance.
REASONS:
Budget Amendment BA2324-01 records the following necessary budget transactions:
A. Record unaudited fund balance carryovers as of 09/30/2023 for all funds except Stormwater
funds ($13M includes the ARPA funding of $4.6M).
B. Record purchase order carryovers from 09/30/2023 to 10/01/2023 for all funds ($7.1M).
C. Record routine transfers between existing budgeted accounts to account for actual expenditure
needs for FY 2023-2024.
D. Record transfers in from ARPA fund to move interest earnings from ARPA fund to General Fund
($119k).
E. Add funds to supplies for Israel support ($3.4k).
F. Increase transfers out to the Capital Projects Fund for Cl P purchase order carryovers ($3.1M).
G. Add funds for Navarro property taxes ($95k -property tax reimbursement paid by lessee as rental
revenue).
H. Add funds for a gym curtain divider and shade cover replacements at Heritage Park, Town Center
Park and Gateway Park due to severe wind and rain damage ($65k).
I. Record transfers out to General Fund to move interest earnings from ARPA fund to General Fund
($119k).
J. Record capital project budget carryovers as of 9/30/2023 to 10/01/23 (project allocation only -
$13.7M budgeted).
Item Number: 9.A
13
K. Increase transfers in from General Fund for CIP purchase order carryovers ($3.1M).
L. Record capital project budget carryovers as of 9/30/2023 to 10/01/23 ($336k).
ATTACHMENTS:
Ordinance
Budget Amendment BA2324-01
Memorandum with Additional Information (Added 2/15/24)
BA2324-01 Revised Narrative (Added 2/15/24)
Item Number: 9.A
14