miramar2014 budget intro and overview
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CITY OF MIRAMAR, FL
Adopted Annual BudgetFiscal Year 2014
2300 CIVIC CENTER PLACE, MIRAMAR, FLORIDA 33025
City of Miramar
Adopted Annual Budget Fiscal Year 2014
Elected City Commission
Mayor Vice-Mayor Lori C. Moseley Alexandra P. Davis
Commissioner Commissioner Commissioner Winston F. Barnes Wayne M. Messam Yvette Colbourne
Appointed City’s Officials
Kathleen Woods-Richardson, City Manager Wazir A. Ishmael, Ph.D. Deputy City Manager
Vernon E. Hargray, Assistant City Manager Donald J. Waldron, Assistant City Manager-Chief Financial Officer
Ray Black, Police Chief Randy M. Cross, Director of Procurement
David Goldman, Director of Budget Thomas Good, Director of Public Works
Terrence E. Griffin, Director of Community Services Hong Guo, Director of Utilities
Natasha S. Hampton, Director of Human Resources Frederick C. Kunz, Fire-Rescue Chief
Luis A. Lopez, Director of Engineering Services Celeste D. Lucia, Director of Financial Services
Yvette M. Mc Leary, City Clerk Raheem Seecharan, Interim Director of Management Information Systems
Marva A. Ricketts, Director of Social Services Gustavo Zambrano, Director of Economic Development & Revitalization
Harold C. Zombek, Director of Community Development
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Miramar, Florida for its annual budget for the fiscal year beginning October 1, 2012. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
Table of Contents
City of Miramar, Florida iii
Introduction
City Manager's Message ..........................................................................……………………………………………1 Citywide Organization Structure .......................................................................................................... 13
Budget Calendar ................................................................................................................................... 14 Mission ................................................................................................................................................. 15 Miramar at a Glance ............................................................................................................................. 16 History of Miramar ............................................................................................................................... 19 Millage Rate Ordinance ........................................................................................................................ 22 Budget Ordinance ................................................................................................................................. 24
Budget Overview
Business Plan ........................................................................................................................................ 29 Financial Policies .................................................................................................................................. 30 Budget Process .................................................................................................................................... 32
Fund Structure ...................................................................................................................................... 35 Revenues & Expenditures Estimated Methods .................................................................................... 37 Long Term Debt .................................................................................................................................... 38 Budget Summary .................................................................................................................................. 41 Personnel Summary ............................................................................................................................. 56 Capital Improvement Summary............................................................................................................ 57
General Fund
Revenue and Expenditure Summary .................................................................................................... 59 Summary of Personnel ........................................................................................................................ 62 Revenue Projection Detail .................................................................................................................... 63
Department Budget City Commission ........................................................................................................................ ….71
Executive Administration .............................................................................................................. 76 Office of the City Manager ............................................................................................................ 79 Human Resources ......................................................................................................................... 85 Legal ............................................................................................................................................ 100 Office of the City Clerk ................................................................................................................ 106 Financial Services ........................................................................................................................ 117 Procurement ............................................................................................................................... 131 Budget ......................................................................................................................................... 140 Police ........................................................................................................................................... 151 Fire-Rescue .................................................................................................................................. 190 Community Development ........................................................................................................... 228 Economic Development & Revitalization.................................................................................... 252 Public Works ............................................................................................................................... 266 Facilities & Property Management ............................................................................................. 294 Parks & Recreation ...................................................................................................................... 298 Social Services ............................................................................................................................. 345 Non-Departmental ...................................................................................................................... 363 Capital Improvement .................................................................................................................. 368
Special Revenue Funds
Revenue and Expenditure Summary .................................................................................................. 369 Police Education Fund ........................................................................................................... 370 Street Maintenance Fund ...................................................................................................... 372 Public Safety CIP Fund ........................................................................................................... 373 Public Safety Outside Service Fund........................................................................................ 374 Economic Development Fund ............................................................................................... 376 Law Enforcement Trust Fund ................................................................................................ 377 Urban Area Security Initiative Fund ....................................................................................... 380
Table of Contents
City of Miramar, Florida iv
Federal Grants Fund .............................................................................................................. 383 State & County Grants Fund .................................................................................................. 386
Neighborhood Stabilization Program (NSP) Fund .................................................................. 388 ARRA Grant Fund .................................................................................................................. 391 SHIP Program Fund .............................................................................................................. 394 CDBG Program Fund ............................................................................................................ 396 Park Development Fund ....................................................................................................... 400
Debt Service Funds
Revenue and Expenditure Summary ................................................................................................ 401 Debt Service Detail ........................................................................................................................... 402
Capital Projects Funds
Revenue and Expenditure Summary ................................................................................................ 408 Street Construction and Maintenance Fund .................................................................................... 409 Public Safety CIP Fund…. .................................................................................................................. 413
Park Development Fund ................................................................................................................... 415 CIP Bonds 2013 ................................................................................................................................. 417 Capital Revenue Bond 2005.............................................................................................................. 418 Capital Projects Fund ........................................................................................................................ 419
Enterprise Funds
Utility Fund Revenue and Expenditure Summary ........................................................................................ 423 Summary of Personnel ............................................................................................................. 424 Revenue Projection Detail ........................................................................................................ 425 Department Budget
Utility Billing .......................................................................................................................... 427 Engineering Services ............................................................................................................. 432 Utilities ................................................................................................................................…443 Non-Departmental ............................................................................................................... 493 Capital Improvement ............................................................................................................ 496 Utility Debt Service Revenue Bonds Fund ........................................................................................ 498 Utility Construction Revenue Bonds Fund........................................................................................ 501 Contribution in Aid of Construction (CIAC) Fund .............................................................................. 503
Stormwater Management Fund ...................................................................................................... 507 Cultural Affairs Fund ........................................................................................................................ 514 Early Childhood Fund ....................................................................................................................... 545
Internal Service Funds
Revenue and Expenditure Summary ................................................................................................ 553 Health Insurance Fund...................................................................................................................... 554 Risk Management Fund…. ................................................................................................................ 558
Fleet Maintenance Fund ................................................................................................................... 569 Management Information Systems Fund ......................................................................................... 578
Statistical Information ............................................................................................................................ 593
Glossary ................................................................................................................................................... 603
Introduction
Intro
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ction
City of Miramar 1
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Citizens/ Customers
City Manager
City Commission
Assistant City Manager Administrative Services
Police Fire-
Rescue Human
Resources
City Attorney
Parks and Recreation
Social Services
Public Works
Utilities
Engineering Services
Cultural Affairs
Procurement
Management Info Systems
Economic
Development & Revitalization
Financial Services
Budget
Community Development
Office of the City Clerk
Facilities & Property
Management
City of Miramar Organization Structure
Assistant City Manager Operational Services
Deputy City Manager
City of Miramar 13
2013 DATE REQUIRED ACTIVITY RESPONSIBILITY
March 7 Budget Department
May 9 All Departments
By June 1 Property Appraiser
By late June
By July 1
Proposed Document at the Printer Budget Department
July 3 City Commission
By July 10 City Manager
By August 4 Budget Department(August 2 this year)
By August 24 City ClerkProperty Appraiser
Early September Tentative Budget document at the printer Budget Department
September 12 City Commission
By September 15 Budget Department
September 22 Budget Advertisement in newspaper City Clerk
September 25 City Commission
Send Millage rate ordinance to Property Appraiser Budget Department
October 1 FY 2014 Adopted Budget becomes effective City-wide
Public hearing on FY 2014 Tentative Budget and Millage Rate Adoption and on FY 2014 Fire Protection Assessment
Second and final public hearing on Millage Rate and Operating and Capital Budgets.
Final approval by Budget Review Committee and the City Manager
City Manager provides preliminary Proposed Budget material to City Commission for review in preparation of July 3 workshop and hearings.
City receives final Certification of Taxable Property Values from Broward County Property Appraiser’s Office
Budget Review Committee & City City Manager
Property Appraiser
Advertise Fire Protection Assessment notice in newspaper
Within 3 days of final hearing
Budget Calendar FY 2014 Budget
Budget package distributed to departments. This includes the budget manual and guidelines for FY 2014 Budget preparation
Operating Programs and 5-Year CIP Budget Requests and all forms due to Budget Department, via Munis and e-mail
City staffed Budget Review Committee (Director or Assistant Director from each department) & Office of the City Manager evaluate submissions. Department Directors update budgets accordingly
Budget Review Committee & Office of the City Manager
Adopted Fire Protection Assessment rates sent to the Property Appraiser
City receives preliminary certification of Taxable Property Values from Broward County Property Appraiser’s Office
Property Appraiser sends out “TRIM” Notices to property owners
Month of May – June
Late June - Early July
Budget Workshop. City Commission sets proposed Property Tax Millage Rate, Fire Protection Assessment rates, and public hearing dates
City Manager submits Proposed Budget to the City Commission for review in preparation for September adoption Public Hearings
Notify Property Appraiser of the proposed fire fee, millage rate, Rolled back millage rate and the date, time and place of public hearing to consider proposed millage rates and tentative budgets
Within one week of Budget Workshop
City of Miramar 14
Mission Statement FY 2014 Budget
The City of Miramar is located at the geographical center of South Florida. Miramar offers the very best of Browardand Miami-Dade counties to business and industry. Within the City there is ready access to I-75, Florida's Turnpike,I-95 and major state roads.
Location of Miramar on the State of Florida Map
We value the dignity and worth of our citizens and to this end we pledge to continuouslyimprove the quality of life and economic prosperity of our residents by assuring all of ourcitizens a clean, safe, economically viable and progressive city that is responsive to changingneeds.
Few areas of the country enjoy proximity to two major international airports. Both Fort Lauderdale/HollywoodInternational Airport and Miami International Airport are less than a 20 minute drive, as well as the two first-classseaports, Port Everglades and the Port of Miami are within 22 miles from Miramar. As illustrated on the map, theCity's location makes it the hub of business development in South Florida.
City of Miramar 15
Miramar's Street Map
North: Pembroke RoadSouth: County Line Road or Honey Hill RoadEast: U.S. 441(SR 7)West: ½ mi. W. of U.S. 27 (Everglades Conservation Area)
FY 2014 Budget
City of Miramar 16
■ Miramar was incorporated on May 26, 1955 Land UseLand Area 31 square milesAcreage (Total City Property) 19,968
Existing Land UseResidential 70.1%Commercial 2.9%Industrial 2.4%Recreation 1.8%Schools 0.8%Conservation, Institutional/Pub Facility, Rural 10.2%Regional Activity (Mixed Use) 8.3%Undeveloped 3.5%
100.0%
Source: Community Development Land Data
Demographics EconomicsPopulation Estimates Office Space 3,271,622 sq. ft.
Commercial Space 3,311,840 sq. ft.Industrial Space 8,207,779 sq. ft.
2004 101,813 Source: BCPA.
2005 108,3872006 110,322 Certification of Taxable Value2007 111,705 Taxable assessed value-2013 Tax Year 6,954,803,279 2008 112,667 Real Property 6,578,377,660 2009 112,552 Personal Property 376,425,619 2010 122,041 Adjusted Taxable Value 6,882,428,769 2011 122,9822012 123,478 Taxes
Local retail sales tax 6%Property Tax Millage Rate 6.4654
Median Age 32.7Median household income $57,941
Number of households 37,864 Single family/duplex 29,621 Fiscal Year 2014 BudgetMulti-family 7,543 Adopted Budget $201,172,800Mobile Homes 702 General Fund Budget $116,359,100
Race Composition (%) Fire Protection Special AssessmentBlack/African American 45.7% Residential-single & multi-family $304.90White 41.0% Mobile Homes $224.76Asian 5.2% Commercial $0.5896Other Race / Two or More Race 3.9% Industrial/Warehouse $0.1075Hispanic/Latino (of any race) 36.9% Institutional/Governmental $1.0077
Source: US Census Bureau website
EducationNumber of Public Schools 26
Elementary Schools 12Middle Schools 3High Schools 2Charter School 8Community School 1Special Needs School 1
Private Schools 5Pre-schools including private (From DCF) 13College 2University 5 Source: CAFR, City Departments
Culinary 1 Websites
■ The City's boundaries are: South of Pembroke Rd, north ofCounty Line Rd, west of U.S. 441 (SR 7), and east of US 27(Everglades Conservation Area)
(As of April 1 of each year from Bureau of Economic and Business Research (BEBR), US Census Bureau)
(A mill is $1 per $1,000 of taxable assessed value. Taxable value is millage rate times the appraised value)
Miramar at a Glance FY 2014 Budget
■ The City's motto was "Beauty and Progress"
■ The Commission/City Manager form of government wasestablished by charter and adopted on March 13, 1991
■ The charter established a five-member City Commission whoare elected by the residents to serve for a four-year term
■ City Manager appointed by the City Commission
City of Miramar 17
Miramar at a Glance FY 2014 Budget
Service Statistics
Public WorksFire Stations 4 Miles of Streets 422Full Time Employees-12 grant positions 152 Street / miles maintained 44 Linear milesCertified Firefighters 140 City vehicles maintained (FY 11 Actual) 573EMS calls (Calendar Yr 12) 8,653 Bike path / sidewalks maintained 125 milesFire Calls (Calendar Yr 12) 1,809 Tons of Waste Recycled 3,100Average Fire Response Time 6.30 mins City Street Lights maintained 637 light polesAverage EMS Response Time 5.75 mins
UtilitiesFull Time Employees-1 grant position 270.5 Population Served 120,291Sworn Police Officers 201.5 Customer accounts 33,965Total Service Calls inc. 911 (Year 2012) 74,876 Miles of Water Lines 422Average emergency response time 5 1/2 mins Fire Hydrants 4,328
Number of wells 15Community Services Average Daily Consumption 11.90Municipal Parks and Recreation Daily water treatment capacity 17.45
Number of Parks 45 Sewer lines / force mains 335Number of Acres 639 Average daily sewer treatment 9.40Facility | Pavilion | Shelter rentals 652 Number of Lift Stations 126Number of Recreation Prog | Patrons 24 | 2,950Number of Athletic | Patrons 38 | 14,700Number of Aquatic Complex | Patrons 2 | 135,000 Total City Employees by Full-Time Equivalent (2014 FTEs)Number of Special Events 12 Full-time employees 909.0Number of Special Events participants 25,000 Temporary full-time 6.0
Part-time employees 153 76.5Social Services Seasonal part-time 32 16
Senior Centers 2 Temporary part-time 35 17.5Senior participants (2013 YTD) 639 Total FTE's 1,025.0Senior transportation (2013 YTD) 54,014Counseling hours (2013 YTD) 777 hoursPrograms offered at Centers 31 programs Services Provided by Other Governmental Units
Library ServicesEarly Childhood Miramar Branch Broward County Library
Number of facilities 4 South Regional /BCC Public LibraryNumber of pre-school children 240 Pembroke Pines Branch / Walter C Young Resource CenterNumber of elementary/after school children 136Number of programs offered 1 program
Public HousingCultural Affairs US Department of Housing & Urban
Theater Size 45,029 sq ft Community Development Block Grant-CDBG Capacity 807 seats Florida Housing Finance Corporation-SHIP ProgramKitchen 1,900 sq ftTheater Attendance 39,882
Art Gallery Visits 1,055 Public TransportationGallery Exhibits 2 I-95 Express
Banquet Hall Miramar Shuttle Bus ServicePrivate Rental Guests 6,039 Broward County Transit (BCT)Corporate Rental Guests 3,100 Metro Bus - Metro Transit AgencyOther 3,100
Total Venue Attendance 53,176Healthcare
Memorial Hospital MiramarMemorial Primary Care CenterBaptist Medical Plaza
Source: City Departments
Broward County
Police
Fire-Rescue/EMS
City of Miramar 18
History of Miramar FY 2014 Budget
Water Tank at 7000 Miramar Pkwy
In 1956, the Miramar Volunteer Fire Department and First Aid Squad
was established. In 1958, Miramar Elementary School was the first
school founded and the water tower at 7000 Miramar Parkway was
also built. In 1959, the first municipal election was held, and Charles F.
Knapp was elected as Mayor. In 1960, the Henry D. Perry Middle
School was built on land donated by Annabel C. and Henry D. Perry,
followed by Miramar High, built in 1970.
Because of his involvement in the City's initial development Mr. Henry
D. Perry, Sr. is recognized as one of the foremost pioneers in the
history of Miramar. His character and civic‐activities influenced not
only the lives of early residents, but continue to impact the community
to the present‐day, evidenced by the schools and parks in the City that
bear the family’s name. Many long‐time residents fondly recall the
community barbecues hosted by Mr. and Mrs. Perry; many grateful to
Mr. Perry for conducting animal husbandry classes for the benefit of
Miramar’s youth to enhance their knowledge about farm life.
As the City progressed, the Governor appointed and swore in the City’s
first council and Robert Gordon was appointed the Mayor on June 20,
1955. The City's official seal was inscribed with the motto "Bellitas et
Progressum" meaning “Beauty and Progress.” In this same year, the
Police Department was established which signified the formation of
the City's structure.
In order to support its infrastructure, Miramar has its own water
systems, sewer and storm water service, two water treatment plants
and one wastewater treatment plant; while providing other services
necessary for the health, safety and welfare of the residents. The
photograph below shows the water tank located at 7000 Miramar
Parkway.
Here in Miramar, "We are at the center of everything". Our
convenient location in Southwest Broward makes us the ideal city for
quality residential living and excellent commercial / business
opportunities; bolstered by extensive air, rail, and land linkages to
regional, national and international centers. Our unique location and
incomparable climate continue to draw national and international
transplants.
In addition, Miramar's location makes it accessible to major
thoroughfares such as I‐75, Florida's Turnpike, I‐95, Flamingo/Red
Road, University Drive, State Road 7/US 441, and US 27. It is also in
close proximity to major airports, seaports, colleges, universities,
shopping malls, cultural centers, beaches and professional sports
teams such as the Miami Marlins Baseball Team, Florida Panthers
Hockey Team, Miami Dolphins Football Team and Miami Heat
Basketball Team.
Like most cities, Miramar had its beginnings when one person,
Abraham Mailman, ventured out to “start anew” and develop a
community. Mr. Mailman was a developer whose vision was to
provide a “bedroom” community. So in 1953 he purchased a 1,200
acre dairy farm from Henry D. Perry, Sr., and built 56 homes. The
homes sold quickly, setting in motion the future City. Although
geographically landlocked, Mr. Mailman named the city “Miramar”,
after a town in Cuba which means “Look at the Sea”.
In 1975 , Harry M. Rosen was elected Mayor. He established the City's
first Ad Valorem Property Tax Rate at 2.84 mils in Fiscal Year 1977 to
provide better services and to balance the budget. In 2005, the
annual Fire Protection Fee of $119.00 was implemented to provide
Capital Improvement for fire service.
Miramar was incorporated on May 26, 1955, with a population of less
than 200 and an area of about 2.9 square miles. The original
boundaries were SW 64th Avenue on the east, University Drive on the
west, Dade County Line on the south and Pembroke Road on the
north. The only major roads were US 441, Hallandale Beach Boulevard
to 66th Terrace, and Pembroke Road to University Drive. Below is an
aerial view of Miramar in its original stage.
Although explosive growth is common in new towns, the City of
Miramar’s early fathers advocated the philosophy of planned and
controlled growth. This was demonstrated with the adoption of a
Comprehensive Land Use Plan in 1972, even before it was mandated
for cities and counties. This move made Miramar a leader in South
Florida in the development of effective land use controls. The
Comprehensive Land Use Plan and subsequent update provided the
framework for the orderly development of future growth. As a result,
Miramar is one of the few Cities in the State of Florida that has been
recognized as having an exemplary Comprehensive Plan, making it
exempt from the State oversight.
The original Miramar
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History of Miramar FY 2014 Budget
Multi Service Center at 6700 Miramar Parkway
Over the years Miramar has spread its wings, and now offers many
educational opportunities including five private schools, 25 pre‐
schools, 12 elementary schools, 3 middle schools, 3 high schools of
which one is a charter school, 1 community school, and 7
colleges/universities/institutes.
Few areas of the country enjoy the convenience of two major
international airports like the City of Miramar. The Ft
Lauderdale/Hollywood International Airport is 11 miles to the north
and the Miami International Airport is 14 miles to the south. Other
public use airports such as North Perry is 4 miles north, Opa‐Locka is 6
miles south and Opa‐Locka West is 10 miles also to the south of
Miramar. This adds to the other advantages of living and working in
this City.
Miramar continues to work in association with Broward County, the
State of Florida, Federal Agencies and various private sector sources to
provide an array of resources that promote and encourage business
opportunity and growth ranging from major corporate developments
to small business enhancements.
In addition to other state of the art services, Miramar is located near
two of Florida's first‐class seaports: Port Everglades to the north, and
the Port of Miami to the south, both within 22 minutes of the City
limits. These ports are the nation's favorite departure ports for leisure
cruising, as well as important cargo ports. The Tri‐County Commuter
Rail is also within 20 minutes of Miramar which provides service
between Miami, Ft Lauderdale, West Palm Beach, and the Hollywood
stations. Other personal transportation services are also available.
Since its inception, Miramar has been and continues to be a family‐
oriented community. The City’s professional recreational staff plans
year‐round activities for everyone which include the highly acclaimed
S.T.A.R. (Supervised Time Afternoon Recreation) Program, and a
variety of programs for Teachers' Planning Days, other out‐of‐school
days and for the summer. Memorial Miramar Hospital at 1901 SW 172 Avenue
The strategically located senior centers offer a wide range of activities
including health screenings, nutrition, counseling, and fitness. The
Venetian Street senior center services was moved to the Multi Service
Center at 6700 Miramar Parkway. This 38,000 square foot state of the
art building is a hub of activities and resources for all ages.
The services provided by the City of Miramar go beyond water and
sewer. We strive to offer the best in public safety through our
professionally trained Firefighters and Police Officers. In addition
there are 22 neighborhood parks, 11 community parks, 1 regional park
(featured below), and two community centers. The Miramar Regional
Multi‐Service Center, the Cultural Center/Arts Park and Library and
Educational Facilities are also available to the public.
Miramar Regional Park at 16801 Miramar Parkway
The Miramar Educational Center 1st floor houses a Broward County
Community Library. The center's 2nd and 3rd floors is the home of
Broward College third satellite campus and Nova Southeastern
University satellite facility. In addition, there are nine major colleges
and universities, and one trade and technical school within a few miles
of the City's boundaries.
In addition to our educational opportunities, Miramar is the proud
home of an extension of the Memorial Healthcare Systems. Memorial
Miramar (pictured below), which opened its doors on March 17, 2005
features a 138 bed full service acute‐care facility which offers
individualized care using advanced technology. It is a welcome
addition to the other major hospitals located within one to five miles
of the City limits such as Memorial Pembroke, Memorial West,
Memorial Regional Hospital, Dan Marino Children's Center, Joe
DiMaggio Children's Hospital, and Hollywood Medical Center.
City of Miramar 20
History of Miramar FY 2014 Budget
Source: Broward County Historical Commission
City of Miramar website
Money Magazine, 2008
Miramar City Hall at 2300 Civic Center Place
The Town Center complex houses the City Hall and Development
Services buildings which were opened in September 2004. The Cultural
Arts Center and Educational Complex were opened to the public in
2008. The City partnered with the Rockefeller Group Development
Corp/Kimco Realty (Rock‐Kim Miramar) for the development of the
retail, office and residential uses at the Town Center.
● Achievement of Excellence in Procurement Award
● CALEA (Commission on Accredita on of Law Enforcement
Agencies)
● Dis nguished Budget Presenta on Award
The present Administration is dedicated to preserving the character of
Miramar and to enhancing the quality of life, by promoting and
attracting development that will enrich the community without
detracting from its culture and dedication to good family living. This
positive meld between business and government and the mutual
concern for positive development and growth makes Miramar one of
the finest cities in South Florida.
● Gold Seal of Excellence Award
Community Shuttle Bus
In addition to the national recognition of "Tree City, USA" for
Landscaping and Beautification, the City of Miramar also received the
following awards:
Due to its unique location, Miramar has experienced phenomenal
commercial growth in recent years. Currently, it has more Fortune 500
companies within its boundaries than any other city in South Florida.
According to the Money Magazine in 2008, Miramar was notarized as
is one of America's best small cities to live in. It offers ample job
opportunities, good schools and lots to do on safe streets. Miramar's
rapid growth made it the 16th largest city in the State and the 5th
largest city in Broward County. All these accolades are evidenced by
the extraordinary growth through the years. During the early part of
the 21st Century, Miramar was cited as one of the top 10 fastest
growing medium‐sized cities in the Nation. From 1980 to 2000,
Miramar's population more than doubled. Presently, the estimated
population is just under 123,500.
Miramar Cultural Arts Center‐Artspark at 2400 Civic Center Place
The City operates in partnership with Broward County Transit (BCT) to
provide community/public transportation which links Miramar to
other areas of Broward County and, via I‐95 Express, downtown
Miami. Special transportation services is also provided to Miramar
seniors and for special events.
Over the years, the City has moved from a strong Mayor‐City Council
form of government, where the Mayor served as the Chief
Administrative Officer and supervised the day‐to‐day activities of the
City. Currently, it operates under the "City Manager‐City Commission"
form of government which was initiated in 1989. The suggestion was
put to a referendum and was approved by the electorate of Miramar
on March 13, 1990. This transition took place at 12:01 a.m. on March
14, 1990.
In March 2000, the City bought 54 acres of land from Cleghorn Shoe
Corp., which was designed as a pedestrian oriented main street, and is
home to the new "Miramar Town Center". The Town Center is located
in the center of the City, north of Miramar Parkway between Red
Road, Hiatus Road and Miramar Boulevard. ● Cer ficate of Achievement for Excellence in Financial
Reporting
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Budget Overview
Bu
dg
et Overview
Business Plan FY 2014 Budget
Business Plan Action Steps
Update of Business Plan
Purpose and Process
■ Control labor related cost increases through collective bargaining
■ Maintain pay-as-you-go capital equipment acquisition; if not possible, limit financing to three years.
■ Establish a policy limiting the use of non-recurring revenues
■ Enact a new major revenue source to start in fiscal year 2005, specifically an annual Fire Protection Special Assessment
■ Select a lower cost employee health coverage plan
Agreements were reached with both the Police and Firebargaining units last year each of which included aprovision for one-time not-to-base salary adjustments.Each time this provision is utilized in place of a to-basesalary adjustment, the absence of compounding effectsresults in long-term dollar savings to the City. Negotiationsare on-going with the City's General Employees' bargainingunit.
■ Adopt a Five Year Employee Attrition Plan
Complementing the Business Plan, in November, 2012,the city adopted its first Economic Development StrategicPlan (EDSP) that establishes its economic developmentstrategic priorities and sets goals, objectives and strategiesthat the City intends to pursue during the next five years(2013 - 2017). Miramar’s “6 Pillars” cover a range of inter-related activities intended to enhance the community andto be supportive of businesses: 1) Quality of Life; 2)Business Climate; 3) Sports & Entertainment (RevenueEnhancement); 4) Infrastructure; 5) Redevelopment/InfillDevelopment; and 6) Marketing. The city continues tomake progress on implementing these pillars, includingrecent corporate attraction (3 companies relocating to thecity), streetscape improvements for the historic Miramargateway and revenue enhancement activities for theCultural Arts Center.
■ Establish employer contribution limits for pension plans
■ Prepare a Workforce Resource Allocation Study
The Business Plan is continuously reviewed forimprovement, including updated financial projections andexamination of the Plan’s intended outcomes andinitiatives. Current intended outcomes and initiativesinclude:
■ Maintain control of pension costs – limit benefits/limitCity contributions.
■ Continue to alleviate the tax burden for all residents and businesses in Miramar. Taken together, average homeowner ad valorem property taxes and fire protection assessments continue to be lower than their peak in 2007. Since fiscal year 2007, aggregate average homeowner reduction has been $1,119.35.
Each of these intended outcomes is in progress. As aneconomic development strategy, the attraction of additionalcommercial, industrial and office space will further thebalance of Miramar’s anticipated 140,000 total residentswith a vibrant business community providing jobs andservices to those residents and to the local, statewide andnational markets as well.
Since last year, total commercial and industrial space increased by approximately 140,000 square feet.
■ Continue the Workforce Resource Reallocation
■ Implement a Five Year Employee Attrition Plan.
The City’s Business Plan, initiated in Fiscal Year 2003,includes revenue and expenditure projections as well asintended outcomes and the initiatives engaged to meetthose outcomes in order to accomplish long-term financialstability for Miramar. The Plan serves as a guide to thefinancial and growth management strategies that will leadMiramar to maturity. The Business Plan is continuouslyreviewed for improvement, including updated financialprojections and examination of the Plan’s intendedoutcomes and initiatives.
The original Business Plan included the following actionsteps; all of which were adopted:
■ Encourage annual commercial, industrial and office development of at least 500,000 square feet, in order to add 5 million square feet of such development within Miramar at maturity.
■ Maintain control labor and other operating costs
City of Miramar 29
Financial Policies FY 2014 Budget
Basis of Accounting
Budgetary Controls •
•
• Current revenues will support current expenditures
•
•
•
Basis of Budgeting
Long Range Financial Plans
Balanced Budget
Operating Budget Policies
The basis of budgeting refers to the period when revenuesand expenditures are recognized in the funds and reported onthe financial statements.
Proprietary Funds (Enterprise and Internal Service Funds) usethe accrual basis of accounting which recognizes revenueswhen earned and expenses when incurred.
Annual operating budgets are adopted for all GovernmentalFunds except for the Capital Projects Fund in which effectivebudgetary control is achieved on a project-by-project basiswhen funding sources become available.
The budget will provide adequate funding for replacement of capital equipment and projects
The City shall establish and maintain a standard of accounting practices
All appropriations lapse at the end of the year. However,encumbrances relating to CIP are generally re-appropriated intothe following year's budget.
Budgets are adopted on a basis consistent with generallyaccepted accounting principles (GAAP). Governmental andFiduciary Funds utilize the modified accrual basis ofaccounting under which revenues and related assets arerecorded when measurable and available to financeoperations during the current fiscal year.
The City will prepare annually a Five-Year forecast which willinclude projected revenues, operating costs, additionalpersonnel and future capital improvements.
Strategies and plans have been developed for accomplishingthe City's Goals and Objectives. Guidelines are established toensure the City government undertakes improvements to ourcity in a coordinated and comprehensive way.
The City shall prepare a line item budget for each fund andeach program within the fund. The budget should be balancedwith current revenues equal current expenditures.
The City of Miramar financial policies set forth the basicframework for the overall fiscal management of the City.These policies represent a foundation and provide guidelinesfor evaluating both current activities and proposals for futureprograms, and also to assist the City Commission and the CityManager in making decisions.
Most of the policies reflect long-standing principles, traditionsand practices which have guided the City in the past andhelped maintain financial stability over the years.
The basis of accounting refers to when revenues andexpenditures are recognized in the accounting period in whichthey become available to finance expenditures of the fiscalperiod. The General Fund, Special Revenue Funds, DebtService Funds and Capital Project Funds are prepared on amodified accrual basis of accounting except thatencumbrances are treated as the equivalent of expenditures,as opposed to a reservation of fund balance.
The City maintains budgetary controls to ensure compliancewith legal provisions embodied in the annual appropriatedbudget approved by the City Commission. The level ofbudgetary control is established at the department level. TheCity also maintains an encumbrance accounting system asone technique of accomplishing budgetary control.
The differences between the basis of budget and the fullaccrual basis of accounting include:
Budgeting the full amount of capital expenditures as expense rather than depreciating it
Presenting debt service expense net of restricted investment proceeds
The Comprehensive Annual Financial Report (CAFR) showsthe status of the City's finance on the basis of "generallyaccepted accounting principles" (GAAP), which is the samemethod the City's budget is prepared.
Administrative budget transfers may occur upon approval ofthe City Manager as long as the final fund budget does notincrease. Budget Amendments are submitted quarterly, or asneeded to the Commission for their consideration.
The budget process and format shall be program based with focused on goals, objectives and performance measures
City of Miramar 30
Financial Policies FY 2014 Budget
Revenue Policies
Capital Improvement Program Funding Policies
Cash Management Polices Debt Management Policies
The City's policy is to maintain an adequate General Fundbalance to ensure that the City has sufficient working capitalfor the interim period from the start of the fiscal year onOctober 1 and the first receipts of Ad Valorem tax revenue inlate November. The City Commission adopted a resolutionestablishing an assigned fund balance equal to 12% of theGeneral Fund budget.
Debt service expenditures are recorded only when payment isdue. Capital improvements, equipment and facility projects areclassified into "debt financing" and "pay as you go".
Capital Improvement Program
The City administers a comprehensive cash management andinvestment program. The primary goals of the program are:(1) to maximize the amount of cash available to meet dailycash requirements and (2) to obtain the highest possible yieldsconsistent with the restraints imposed by the Florida Statuesand City policies.
The City established and will maintain a Fund Balance reservein accordance with Governmental Accounting and FinancialStandards Board (GASB) Statement No. 54, Fund BalanceReporting and Governmental Fund Type Definitions. Thispolicy shall only apply to the City's General Fund. Fundbalance will be comprised of Non-spendable, Restricted,Committed and Unassigned.
Fund Balance Policy
The City has adopted a written comprehensive investmentpolicy to safeguard against the loss of its assets. Thisinvestment policy was adopted by ordinance by the CityCommission, and Florida State Statue Chapter 218.415 (LocalGovernment Investment Policies), which establishesinvestment plan guidelines for local governments in Florida.The City's investment guidelines permit investment in U.S.Government Obligations, U.S. Government SponsoredAgency obligations, repurchase agreements, time deposits,certificates of deposits and prime commercial paper.
The Capital Improvement Program (CIP) is a long-range planfor construction of new projects, renovations and replacementof equipment and vehicles and software that cost $100,000 ormore.
The City will develop a Five-Year Capital ImprovementProgram (CIP) budget with the development of the BusinessPlan and Operating Budget, as well as ensuring compliancewith the Comprehensive Plan Capital Improvement Element.This will be updated annually to add new projects, reevaluatethe program and project priorities, and to reviserecommendations based on new requirements and newsources of funding.
All projects costing over $100,000 will be included in the Five-Year Capital Improvement Program (CIP) annual budget. TheCity shall adopt the annual capital budget as part of thebudgetary process.
All capital projects that are budgeted for the upcoming fiscal yearwill impact the City's annual operating budget.
In order for a major capital project to become effective, it mustnot only include the cost and justifiable need but also afinancing plan for the entire life of the project. The financingplan must include an analysis of the available resources,which will be used to fund not only the Capital Improvementproject but also the associated operating expenses and debtservice requirements of the City.
The City is limited to incurring indebtedness for generalobligation bonds until and unless approved by a majority voteof the electors of the City in a referendum election. The CityCommission shall approve by majority vote any financingmechanism other than general obligation bonds.
The City will attempt to obtain additional major revenuesources as a way to ensure a balanced budget and reduce thetax burden on the taxpayers.
The City will establish all user charges and fees at a levelrelated to the full cost of providing the service. This will bereviewed annually and will be modified to include provisionsthat will allow charges to grow at a rate that keeps pace withthe cost of providing the service.
Currently, the City does not have any general obligationbonded debt or legal debt margin and does not have anyoutstanding property tax supported debt. Each of theproprietary debt issues are considered to be self-supporting,because the revenues derived from operations provide for thedebt requirements on an annual basis.
The City's pension plan investments are controlled by thepension boards who have hired professional money managersto managed these funds.
Fund Balance Stabilization
City of Miramar 31
Budget Process FY 2014 Budget
Budget Preparation
Capital Budget
Budget Review Process
The City receives the certified taxable real estate and tangibleproperty values from the Broward County Property Appraiser onJuly 1st of each year. The preliminary millage rate is based onthe certified taxable value. The appropriations contained in theproposed recommendation shall not exceed the funds derivedfrom taxation and other revenue sources.
The Budget Department compiles and prepares the annualoperating and capital improvement program (CIP) budgets andpresents to the City Manager, who then submits the proposeddocument to City Commission in early July of each fiscal year.
Performance Measures: Specific and measurable data for theprogram objectives, key intended outcome and goals
Dedicated Revenues: Revenues that are generated due to the operation of the program
Expenditures: There are 3 Categories- Personnel ServOperating Expense and Departmental Capital Outlay. PersonnelServices is calculated based on the position allocation matrix.
Percent of Time by Position: Indicate the % of time each staffspends on this program. Full time employee allocation must totalto 1, and part time allocation must total to 0.5 across the programs
At the beginning of each calendar year, the Budget Departmentdistributes the budget preparation package with the guidelinesfrom the City Manager and a target budget for the coming yearto the departments. The City's fiscal year begins on October 1stof each year and ends on September 30th of each year asmandated by Florida statutes.
The budget manual sets forth the procedures, guidelines andtimetables to be followed for preparing the upcoming fiscal yearbudget request.
Guidelines for operating expenses are based on prior year'sactual and projected expenditures related to the programs.Justification for all expenditures are to be provided on operatingexpenses.
The Budget Department provides all personnel services amount while the department indicates the overtime amount. Internalservice departments provide the amount for certain line itemsand other fixed cost amount.
The package includes the Operating as well as the Five-YearCapital Improvement Program Preparation Manual, departmentprogram and line item budgets, capital outlay form, capitalimprovement program (CIP) project request form, positionjustification form and job description form.
Operating Expense
Program Revenues, Expenditures and Position Summary andDepartment Position Detail:
Mission Statement: This statement must identify the purpose ofthe department
Department Overview: A brief narrative description of thedepartment, assigned services, functions and programs
Objectives: Focus on what will be attained within the year andshould be measurable by performance indicators
Key Intended Outcome of Investment: Identify the desired resultsof the department objectives
Accomplishments: List the department's accomplishments for theprior year
The City of Miramar continues its transition to a program-performance based budgeting model. This format identifies thedepartment's structure and the programs within it. Based onthe priorities and function, resources are allocated to operateeach program. Each department's budget is comprised of anorganization chart outlining the structure of the department,along with the following components:
Goals: These are specific, measurable action steps that can betaken to accomplish the program objectives that produce a desired program outcome
Information is broken down further by each program within the department into following sections:
The Department Program Expenditures and Expenditures byCategory must balance to the department's line item budget. Departments are asked to evaluate all existing equipment,
facilities and other capital items for the Capital ImprovementProgram (CIP). Staff will prioritize their requests based on thebenefits to be derived, necessity to health, safety, welfare andneeds of the residents, enhancement to City plans and policies,and available funding source.
The position allocation by program total must be the same as thedepartment Matrix and equal to the department Position Detail,except in cases when specific positions are allocated across twodepartments or funds.
Description: A brief description of the services and functionsperformed for this program
Objectives: Focus on what will be attained within the year andshould be measurable by performance indicators listed
Key Intended Outcome of Investment: Identify the desired resultof the objectives of this program
Capital expenditures are for projects or equipment costing$100,000 or more and follow the same approval process as theoperating budget. Expenditures are based on informationapproved for the first year of the 5-Year Capital ImprovementProgram (CIP) which is also included in the operating budget.
The final departmental budget packages are due to the BudgetDepartment in early Spring of each year. After submittals arereceived, the Budget Department in conjunction with the City'sExecutive Team reviews the submittals and updates the budgetdocument accordingly.
City of Miramar 32
Budget Process FY 2014 Budget
Summary
Budget Amendment
Although the CIP is part of the annual budget review process, itis adopted separately. The proposed CIP document isscheduled for consideration by the City Commissioncustomarily during the second budget hearing in September.
During the fiscal year, if it becomes evident that a fund isunable to provide the required level of services due tounexpected higher costs, the budget may be amended.
Any Budget amendments that will increase the adopted budgetamount of any fund must be executed by an Ordinancerequiring two (2) public hearings and the City Commission'sapproval.
The City Manager submits the amended budget request to theCity Commission with an explanation of the need for additionalfunds. This request also includes the proposed financingsource for the additional expenditures such as by appropriationfrom fund balance or evidence of expected surplus from thecurrent year's revenues.
The public can review the approved budget in its entirety at the Office of the City Clerk or on the City's website, www.ci.miramar.fl.us/budget.
Departments are authorized to transfer budget amounts withintheir respective department. Revisions that change the totalexpenditures of any department within a fund must be approvedby the City Commission.
Appropriations lapse at the end of the fiscal year except forgrants and shared revenues from other governmental unitswhich are only reported to the extent of revenues recognizedand expenditures incurred for the current year.
This budgetary process provides vital information incommunicating with the elected officials and the citizens ofMiramar. It gives them a better understanding of the servicesprovided, allocation of resources and the overall status of thecity.
The budget documents serve as the City's primary fiscal yearpolicy which are developed to serve as a Policy Document,Financial Plan, Operations Guide and Communication Device.
Each department is responsible for monitoring their budget.Actual expenditures and operating transfers out may notexceed budget appropriations at the individual departmentlevel. Appropriations that are not expended, encumbered orspecifically designated to be carried over lapse at the end of thefiscal year.
Annual Budgets are adopted on a basis consistent withaccounting principles generally accepted in the United Statesfor the General, Special Revenue, Debt Service and CapitalProjects Funds.
Budget Adoption
Per State Statutes, the first public hearing is held in the first halfof September. The second public hearing is in the latter half ofSeptember in which the final budget and millage rate arepresented and adopted. The commission shall adopt the budgetin the form of an appropriation ordinance no later thanSeptember 30th of each fiscal year.
Budget Monitoring
Prior to July 10th, the City Manager submits to the CityCommission the proposed operating and capital improvementbudget for the upcoming fiscal year. This includes theproposed revenues and expenditures and the funding sourcefor the capital projects.
Once received, the commission reviews the budget proposaland provides input. Two public hearings on the budget and theproposed millage rate are held in September, per State law.
Appropriation Amendments
If during the fiscal year, revenues in excess of those estimatedin the budget are available for appropriation, the Commission,by resolution, may make supplemental appropriations for theyear up to the excess amount.
No appropriation for debt service may be reduced ortransferred, and no appropriation may be reduced below anyamount required by law to be appropriated or by more than theamount of the unencumbered balance thereof. Thesupplemental and emergency appropriations and reduction ortransfer of appropriations authorized by this section may bemade effective immediately upon adoption.
In addition, a budget amendment approved by the CityCommission is required when capital outlay expendituresexceed budgeted appropriations at the function level.
City of Miramar 33
Combined Budget Summary
ESTIMATED REVENUES:GENERAL
FUNDSPECIAL REVENUE
DEBT SERVICE
CAPITAL PROJECTS
ENTERPRISE FUNDS
INTERNAL SERVICE
TOTAL ALL FUNDS
Taxes: General Fund Millage per $1,000
Ad Valorem Taxes 6.4654 43,242,000 - - - - - 43,242,000
Franchise Fees 7,939,300 - - - - - 7,939,300
Utility Taxes 8,219,100 - - - - - 8,219,100
Communications Service Tax 5,225,000 - - - - - 5,225,000
Business Tax 1,495,000 - - - - - 1,495,000
Permits & Fees 4,006,500 - - 285,000 2,153,300 - 6,444,800
Special Assessment 16,662,100 - - - - - 16,662,100
Intergovernmental 10,961,000 1,094,800 - 2,895,600 - - 14,951,400
Charges for Services 9,617,100 1,042,200 - - 38,338,000 - 48,997,300
Fines & Forfeitures 635,900 188,500 - - - - 824,400
Miscellaneous Revenue 2,830,200 3,100 7,500 17,000 185,200 891,000 3,934,000
Internal Service Charge - - - - - 21,596,500 21,596,500
TOTAL SOURCES 110,833,200 2,328,600 7,500 3,197,600 40,676,500 22,487,500 179,530,900
Transfers in 2,374,700 20,800 7,542,300 110,000 7,121,700 - 17,169,500
Fund Balances/Reserves/Net Assets 3,151,200 - - 474,800 846,400 - 4,472,400
116,359,100 2,349,400 7,549,800 3,782,400 48,644,600 22,487,500 201,172,800
EXPENDITURES:City Commission 760,200 - - - - - 760,200
Office of the City Manager 1,804,700 - - - - - 1,804,700
Human Resources 1,320,300 - - - - - 1,320,300
Legal 1,202,200 - - - - - 1,202,200
Office of the City Clerk 529,700 - - - - - 529,700
Financial Services 4,032,500 - - - 1,247,200 - 5,279,700
Procurement 1,022,700 - - - - - 1,022,700
Budget 782,700 - - - - - 782,700
Police 39,927,000 1,233,800 - - - - 41,160,800
Fire/Rescue 24,564,200 - - - - - 24,564,200
Community Development 3,888,500 - - - - - 3,888,500
Economic Development & Revitalization 1,648,400 750,200 - - - - 2,398,600
Facilities and Property Management 684,800 - - - - - 684,800
Public Works 10,762,900 - - - - - 10,762,900
Parks & Recreation 9,073,700 - - - - - 9,073,700
Social Services 2,982,400 - - - - - 2,982,400
Engineering Services - - - - 2,126,600 - 2,126,600
Utilities - - - - 18,538,300 - 18,538,300
Stormwater Management - - - - 1,954,300 - 1,954,300
Cultural Affairs - - - - 3,974,300 - 3,974,300
Early Childhood - - - - 2,198,300 - 2,198,300
Capital Improvement 100,000 - - 290,000 4,270,000 - 4,660,000
Debt Service 351,100 - 7,549,800 - 5,102,000 - 13,002,900
Non-Departmental 1,217,300 - - 2,900 5,414,800 - 6,635,000
Internal Service - - - - - 22,487,500 22,487,500
TOTAL EXPENDITURES 106,655,300 1,984,000 7,549,800 292,900 44,825,800 22,487,500 183,795,300
Transfers Out 9,703,800 365,400 - 3,489,500 3,610,800 - 17,169,500 Fund Balances/Reserves/Net Assets - - - - 208,000 - 208,000
116,359,100 2,349,400 7,549,800 3,782,400 48,644,600 22,487,500 201,172,800 TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, RESERVES & BALANCES
TOTAL REVENUES, TRANSFERS & BALANCES
FY 2014 Budget
City of Miramar 34
Fund Structure Overview FY 2014 Budget
Proprietary Funds
1. Utility
Governmental Fund 2.
3.
4. Contribution in Aid of Construction (CIAC)
5.
6. Cultural Affairs
7. Early Childhood
1. Police Education 1. Health Insurance
2. Public Safety Outside Services 2. Risk Management
3. Law Enforcement Trust 3. Fleet Maintenance
4. Urban Area Security Initiative (UASI) 4.
5. Federal Grant
6. State and County Grants
7. Neighborhood Stabilization Program (NSP) Fiduciary Funds8. ARRA Grant
9.
10.
1. Debt Service
2. Capital Improvement Revenue Bonds 2005
3. CIP Bonds 2013
1. Street Construction and Maintenance
2. Public Safety CIP
3. Park Development
4. CIP Bonds 2013
5. Capital Improvement Revenue Bond 2005
6. Capital Projects
General, Special Revenue, Debt Service and Capital Projects Funds are the four governmental fund types.
General Fund is the City's primary operating fund. Itaccounts for all financial resources of the generalgovernment, except those required to be accounted for inanother fund.
Special Revenue Funds account for revenues that arerestricted or committed to expenditures for specific purposesother than debt service or capital projects. The City has thefollowing ten (10) special revenue funds:
Utility Construction System Refunding & Improvement Revenue Bonds, Series 2004
Enterprise and Internal Service Funds are the twoproprietary funds type.
Enterprise Funds account for operations that are financedand operated similar to a commercial enterprise where a userfee is charged for goods or services to the public such aswater and wastewater services and cultural services. It iscomprised of the following seven (7) funds:
Utility Debt Service System Refunding & Improvement Revenue Bonds, Series 2004
The City's fund structure is organized and operated on thebasis of funds and account groups. The main purpose of theFund is fiscal control and to ensure that monies are spent forthe authorized purpose. Each of the city funds has an annualappropriated budget and is grouped according to the type ofactivity to be performed.
The City uses Governmental, Proprietary and Fiduciary Fundtypes. The Fiduciary Funds are not included in the budget butare included in the audited financial statements.
The Capital Projects Funds are designated to track resourcesused for the acquisition of major items and/or construction offacilities that cost over $100,000. Currently, the City has thefollowing Capital Projects funds:
Stormwater Management
Management Information System (MIS)
The Fiduciary Funds are used to account for assets held in atrustee capacity which include Pension Trust Funds,Sanitation Agency Fund and Law Enforcement Trust Fund.These funds are not included in the budget but are included inthe City's Comprehensive Annual Financial Report (CAFR).
Community Development Block Grant (CDBG)
Internal Service Funds account for the financing of self-insurance activities, fleet maintenance services andmanagement information system services provided to otherfunds of the City on a cost-reimbursement basis. Currently,the City has four (4) internal service funds:
The Debt Service Funds account for servicing general long-term debt not being financed by proprietary funds. The Cityhas the following three (3) Debt Service Funds:
State Housing Initiatives Partnership Program (SHIP)
City of Miramar 35
Fund Structure Overview FY 2014 Budget
Total FY 2014 Budget$201,172,800
(include transfers)Total Net Operating Budget
$161,515,800
Governmental Funds$130,040,700
Basis: Modified AccrualFocus: Flow of current financial resources
Debt Service Funds
$7,549,800
Capital Projects Funds
$3,782,400
Enterprise Funds$48,644,600
Internal Service Funds
$22,487,500
Proprietary Funds $71,132,100
Basis: Full AccrualFocus: Flow of economic resources
General Fund$116,359,100
Special Revenue Funds
$2,349,400
Public Safety Outside Svc $1,042,200
Law Enforce Trust
$167,800
Federal Grants $258,700
State & Cty Grants
$106,700
CDBG$750,200
St Construct & Maint
$3,000,400
Public Safety CIP
$671,600
ParkDevelopment
$400
Capital Projects$110,000
Utility $34,917,200
Util Debt Svc Rev Bond$898,500
Util Construct Rev Bond
$0
Early Childhood $2,295,700
Cultural Affairs$5,281,100
Management Info System $3,805,000
Health Insurance
$10,143,300
Risk Management $7,125,000
Fleet Maintenance $1,414,200
FY 2014 Capital Budget
$4,660,000
Utility Fund$3,135,000
CIAC Fund$965,000
Capital Projects $110,000
Street Construct & Maintenance
$180,000
Stormwater Management$2,808,500
Police Education$23,800
Debt Service$1,267,700
Capital Improve Rev
Bonds$6,282,100
Stormwater Management
$170,000
General Fund$100,000
CIAC$2,443,600
City of Miramar 36
Revenues & Expenditures Estimated Methods
Miscellaneous Revenues
Significant Trend/Assumptions
REVENUES
General Government Taxes EXPENDITURES
Personnel ServicesSignificant Trend/Assumptions:
Significant Trend/Assumptions:
Significant Trend/Assumptions: Operating Expense
•
Intergovernmental Revenues•
Significant Trend/Assumptions:Significant Trend/Assumptions:
Charges for Services
Significant Trend/Assumptions:Capital Improvement Program (CIP)
Fines and Forfeitures
Significant Trend/Assumptions: Significant Trend/Assumptions:
This category includes revenues for Ad-Valorem, Utility,Communication, and Local Business taxes.
As the housing market continues to recover from therecession, Ad Valorem taxes will continue to catch up to thelevels that they were at in the recent past. Other taxes aredependent on population and business growth and thestrength of the overall economy.
This category includes salaries and benefits. Salaries includeovertime, incentives and other pay. Benefits includeFICA/MICA, life, disability, health and dental insurance,various pension contributions, and worker's compensation.
The methods used to estimate revenues for the budgetconsist of financial budgetary trend analysis and projecteddata. Each revenue is described by source and collectionhistory. Expenditures estimates are based on prior year'sactual and departmental requests.
Revenues in this category relate to the amount of usage fromvarious City services and facilities and the strength of theCity's investments.
This category includes interest earnings, solid wasterevenues, and other miscellaneous revenues.
These expenditures are for operating a governmentalprogram. Operating expenses are divided into the followingtwo categories:
This category is for traffic court fines and county and cityviolations.
This category includes Federal and State and County Grantsand various revenues from the State of Florida and BrowardCounty.
Projected increases/decreases are based on various Stateand County revenue forecasts and anticipated grants.
This category includes City's required charges for servicesand includes various admin charges, development reviewfees, alarm permits, fire inspection, ambulance services,recreational services and rental.
Projected increases/decreases are based on historical datafor traffic violations and city code violations.
Due to the extensive and fruitful negotiations with Miramar'svarious employees' union, projected increases were able tobe more realistic and manageable.
Departmental capital outlay expenditures are based on theestimated cost of each capital item. Funding for theseexpenditures are identified within the departmental targetbudgets.
Operating Expense: includes professional andcontracted services, supplies, repairs, utilities and allother services and costs not personnel or capital relatedexpenses.
Departmental Capital Outlay: includes expenditure for a single item costing over $1,000 less than $100,000.
Operating expenditures have been streamlined over the lastfew years. Projected increases/decreases are based on adepartmental level decision. Departments are given a targetbudget and flexibility to allocate in the various line items.
CIP expenditures have increased recently due to the recentlyissued Special Obligation Refunding and ImprovementRevenue Bonds, Series 2013. Expenditures are estimatedbased on completion of the project. Purchases of vehiclesand equipment are based on quotes.
This category is for expenditures for construction projects,vehicles and equipment and software costing over $100,000.The cost can be allocated over a 5 year period. Unexpendedbalances are generally carried over into the next fiscal year.
This category includes revenues for various permits,franchise fees and special assessments.
Permits, Fees, Special Assessment
Building fees are related to new construction, while otherrevenues are dependent on population and business growthand the strength of the economy. The Fire Protection SpecialAssessment will continue to cover the full cost for providingfire protection.
Projected increases/decreases are based on anticipatedresidents usage and participation and prior years data.
City of Miramar 37
Long‐Term Debt Obligations As of June 30, 2013
Issued Issued Maturity AmountGovernmental Activities Date Amount Date OutstandingRevenue Bonds:
Public Svc Tax Series 2003 Acquisition of new City Hall 2003 6,450,000 Oct. 1, 2024 4,017,539Capital Improvement Series 2005 Various Capital Projects 2005 93,135,000 Oct. 1, 2035 84,620,387Sub-total 88,637,926
Revenue Notes Payable: Capital Improvement Series 2008 Park Improvements 10/1/2008 10,000,000 Oct. 1, 2023 8,365,171Transp. Improvement Series 2012 Transportation Projects 1/1/2012 7,084,000 Oct. 1, 2021 5,942,759
Capital Lease: 5 Yr. lease SunTrust Vehicles Lease 5/12/2009 1,350,000 May 12, 2014 241,4774 Yr. Lease Dell 2009 Computer Equipment Lease 3/1/2009 37,259 Mar. 1, 2013 -5 Yr. lease BB&T Fire Truck Ladder Replacement 5/30/2012 795,405 May 30, 2017 641,395
Total Governmental Activities 103,828,728
Business-Type ActivitiesRevenue Notes/Bonds Payable:
Utility System Revenue Note 2004 Various infrastructure projects 2005 13,830,000 Oct. 1, 2034 12,235,000Utility System Revenue Bond 2007 Various infrastructure projects 10/11/2007 46,040,000 Oct. 1, 2037 43,170,000Sub-total 55,405,000
State Revolving Loans:Wastewater Wastewater Management Proj. 7/15/2007 361,167 Oct. 15, 2017 176,583 Stormwater Stormwater Management Proj. 7/15/2007 431,232 Oct. 15, 2017 210,839 Eastern Miramar Infrastructure Infrastructure Rehabilitation 7/15/2007 18,024,237 Oct. 15, 2017 13,566,535 Sub-total 13,953,957
Capital Lease: 5 Yr. lease SunTrust Vehicles Lease 5/12/2009 1,350,000 May 12, 2014 45,261Total Business Activities 69,404,218
Total Long-Term Debt $173,232,946
Governmental ActivitiesYear ended September 30: Principal Interest Principal Interest Principal Interest2013 2,530,000 4,202,537 1,251,800 619,498 122,459 4,383 2014 2,615,000 4,115,597 1,296,993 573,385 - - 2015 2,705,000 4,016,384 1,344,271 525,318 - - 2016 2,815,000 3,913,227 1,393,518 475,200 - - 2017 2,915,000 3,810,164 1,445,019 422,935 2018-2022 16,365,000 17,165,418 7,465,293 1,251,571 - - 2023-2027 19,640,000 12,864,282 1,997,692 105,196 - - 2028-2032 23,160,000 7,897,633 - - - - 2033-2037 22,675,000 2,096,888 - - - -
Total 95,420,000$ 60,082,130$ 16,194,586$ 3,973,103$ 122,459$ 4,383$
Business-Type ActivitiesYear ended September 30: Principal Interest Principal Interest2013 1,320,000 2,563,758 891,489 290,934 2014 1,375,000 2,509,433 911,102 271,322 2015 1,430,000 2,453,639 931,154 251,269 2016 1,485,000 2,395,020 951,656 230,766 2017 1,550,000 2,332,210 926,101 209,804 2018-2022 8,760,000 10,612,373 4,686,843 760,087 2023-2037 10,835,000 8,510,406 4,655,612 246,627 2028-2032 13,515,000 5,775,862 - - 2033-2037 14,200,000 2,346,026 - - 2038 2,875,000 68,281 - -
Total 57,345,000$ 39,567,008$ 13,953,957$ 2,260,809$
Loans PayableRevenue Bonds
FY 2014 Budget
Summary of Annual Debt Service Requirements
Revenue Bonds Revenue Notes Payable Special Assessment
Purpose of Issue
Long‐Term Debt
City of Miramar 38
FY 2014 BudgetLong‐Term Debt
Principal and Interest by Fund
Fund Principal Interest TotalGeneral Fund (001)
SunTrust Lease Purchase 09 181,900.00 2,900.00 184,800.00
BB&T (Fire Truck) Lease 2012 157,200.00 8,800.00 166,000.00
Total General Fund 001 339,100.00 11,700.00 350,800.00
Debt Service Fund (201)
2003 Public Service Tax Revenue Refunding Bonds 280,000.00 168,600.00 448,600.00
2008 SunTrust Note - Park Improvement - - -
2012 Transportation Improve Revenue Note 680,100.00 129,000.00 809,100.00
Total Debt Service Fund 201 960,100.00 297,600.00 1,257,700.00
Debt Service Fund (203)
2005 Capital Improvement Revenue Bonds 2,335,000.00 3,947,100.00 6,282,100.00
Total Debt Service Fund 203 2,335,000.00 3,947,100.00 6,282,100.00
Total Governmental Activities 3,634,200.00 4,256,400.00 7,890,600.00
Utility Fund (410)
2007 Utility System Improve Revenue Bonds 994,800.00 1,926,500.00 2,921,300.00
SunTrust Lease Purchase 2009 34,100.00 600.00 34,700.00
Total Utility Fund 410 1,028,900.00 1,927,100.00 2,956,000.00
Utility Debt Service Fund (412)
2004 Utility System Refunding & Improve Revenue Bonds 350,000.00 544,415.00 894,415.00
Total Utility Debt Service Fund 412 350,000.00 544,415.00 894,415.00
CIAC Fund (414)
State Revolving Loan - Wastewater 38,300.00 4,200.00 42,500.00
State Revolving Loan - Wastewater/ Stormwater Infrastructure 380,200.00 120,600.00 500,800.00
Total CIAC Fund 414 418,500.00 124,800.00 543,300.00
Stormwater Management Fund (415)
State Revolving Loan - Stormwater 45,800.00 5,000.00 50,800.00
State Revolving Loan - Wastewater/Stormwater Infrastructure 447,000.00 141,800.00 588,800.00
2007 Utility System Improve Revenue Bonds 15,200.00 29,400.00 44,600.00
Total Stormwater Fund 415 508,000.00 176,200.00 684,200.00
Total Business-Type Activities 2,305,400.00 2,772,515.00 5,077,915.00
Total All Funds 5,939,600.00 7,028,915.00 12,968,515.00
City of Miramar 39
Description of Long‐Term Debt FY 2014 Budget
Revenue Notes/Bonds Payable
Revenue Notes Payable State Revolving Loans
Capital LeasesCapital LeasesSunTrust Leases
Capital Improvement Revenue Bonds Series 2005: The Cityborrowed $93,135,000 on September 15, 2005 for various capitalprojects, with a premium of $1,417,473. Principal and Interestare paid semi-annually from April 1, and October1, throughOctober 2035. The Bonds are pledged with revenues from salestax and communication service tax.
Utility System Revenue Bond 2007: In December 2007, the Cityissued revenue bonds for $46,040,000 series 2007 to acquireequipment and construct certain capital improvements to theCity's Utility system. Bonds are payable solely from and securedby a lien upon the pledge of net revenues and connections fees.Principal and interest are due semi-annually on April 1 andOctober 1, through October 1, 2037.
Revenue Bonds
Government Activities
Public Service Tax Refunding: In December 2003, the Cityissued revenue bonds $6,450,000 to provide funds for theacquisition and construction of a new City Hall and fire station.Bonds were pledged from electricity service tax, sales tax andcommunication service tax. Principal and interest are paid semi-annually on April 1 and October 1 through October 1, 2024.
Business‐Type Activities
Utility System Revenue Bonds 2004: In December 2004, theCity issued revenue bond for $13,830,000 to refinance a banknote and to fund utility improvements. Bonds are secured by netrevenues of the system and water connection fees. Principal andinterest are due semi-annually on April 1 and October 1, throughOctober 1, 2034.
Wastewater Management Project : In 2005, the City participatedin the Revolving Loan Fund Program which allows localgovernments to enter loan agreements with the Dept ofEnvironmental Protection for Stormwater and wastewaterfacitlites construction. The repayments terms for these loans are10 and 20 years with a fixed rate of 3.16%. 361,167 was issuedwith principal and interest payments due semi-annually onJanuary 15 and July 15 starting July 15, 2007.
BB&T 2012 : This is a 5-year lease for $795,405 payable inquarterly installments for $41,472 for fire truck replacementladder. Lease is collateralized by equipment and vehicles.
Dell 2009 : 4-year lease is for $37,259 payable in quarterlyinstallments of $2,650. This lease is collateralized by computerequipment.
Stormwater Management Project : $431,232 was issued with afixed rate of 3.16%. Principal and interest payments are duesemi-annually January 15 and July 15 starting July 15, 2007 for10 years and 20 years.
SunTrust Lease: This is the Business-Type Activities portion ofthe 5-year lease for the $1,350,000 in Governmental Activities. Itis payable in quarterly installments of $11,538 interest at 3.069%per annum and collateralized by equipment and vehicles.
Eastern Miramar Rehabilitation Infrastructure: $18,024,237 wasissued with a fixed rate of 2.09%. Prinicpal and interestpayments are due semi-annually starting July 15, 2007 for 10years and 20 years.
Capital Improvement Revenue Note, Series 2008: In October2008, the City issued a note for $10,000,000. Proceeds wereused for the design and development of Vizcaya Park and otherpark facilities. This note was retired in September of 2013 andthe remaining balance was included in the Capital ImprovementRevenue Bond, Series 2013 that was issued in September 2013.
Transportation Improvement Revenue Note, Series 2012: This note was issued in January 2012 for $7,084,000. Proceeds areto be used for the design and construction of various roadwaysthroughout the City. Principal and Interest is paid quarterlythrough maturity on October 1, 2021. Note is secured by localthe Five (5) cents Fuel Tax Revenues.
Special Obligation Refunding and Improvement Revenue Bonds,Series 2013: In September 2013, the City issued a bond in theamount of $59,815,000. Proceeds are to be used for variouspublic safety, parks, and facilities projects.
This is a 5-Year lease for $1,350,000, payable in quarterlyinstallments of $61,532. The lease is collateralized by vehiclesand equipment.
City of Miramar 40
Budget Summary
Fund Number Fund Title001 General Fund
Special Revenue Funds (10):110 Police Education 145 Public Safety Outside Service 160 Law Enforcement Trust161162 Federal Grant 163 State & County Grants 164 Neighborhood Stabilization Program (NSP)165 American Recovery Reinvestment Act (ARRA) Grant 166 State Housing Initiative Partnership (SHIP) Program 167 Community Development Block Grant (CDBG)
Debt Service Funds (3): 201 Debt Service203 Capital Improvement Revenue Bonds-2005204 CIP Bonds-2013
Capital Project Funds (6): 385 Street Construction & Maintenance386 Public Safety Capital Improvement 387 Park Development 388 CIP Bonds-2013390 Capital Improvement Revenue Bond-2005395 Capital Projects
Enterprise Funds (7):410 Utility Fund 412 Utility Debt Service Revenue Bonds413 Utility Construction Revenue Bonds 414 Contribution in Aid to Construction (CIAC) 415 Stormwater Management 425 Cultural Affairs 435 Early Childhood
Internal Service Funds (4):501 Health Insurance502 Risk Management 503 Fleet Maintenance 504 Management Information System (MIS)
FY 2014 Budget
The City has other funds that are not included in the budget but are included in the audited financial statements. These are theFiduciary funds in which the City holds assets in a trustee capacity.
Urban Area Security Initiative (UASI)
This section of the budget document is comprised of the Summary of all Budgeted Funds. There are 31 budgeted funds in six(6) categories: General Fund, Special Revenue Funds, Debt Service Funds, Capital Projects Funds, Enterprise Funds andInternal Service Funds.
City of Miramar 41
Budget Summary FY 2014 Budget
Summary of All Funds
Fund % ChangeGeneral Fund $108,874,100 $116,359,100 $7,485,000 6.9%
Special Revenue Funds 2,539,500 2,349,400 (190,100) -7.5%
Debt Service Funds 8,748,700 7,549,800 (1,198,900) -13.7%
Capital Project Funds 9,257,600 3,782,400 (5,475,200) -59.1%
Enterprise Funds 44,330,000 48,644,600 4,314,600 9.7%
Internal Service Funds 23,474,200 22,487,500 (986,700) -4.2%
Sub-total $197,224,100 $201,172,800 $3,948,700 2.0%
Less Internal Svcs Funds & Inter Fund Transfers (40,232,700) (39,657,000) 575,700 -1.4%Total All Funds $156,991,400 $161,515,800 $4,524,400 2.9%
Summary of Changes to All Budgetary Funds
Fund Total Operating Capital
Improvement Transfer/ Reserve Debt Service
General Fund $ 7,485,000 $ 8,211,900 $ 100,000 $ (760,100) $ (66,800)
Police Education - - - - -
Public Safety Outside Svc - - - - -
Law Enforcement Trust 9,800 9,800 - - -
Federal Grants 18,700 - - 18,700 -
State & County Grants (297,500) - (297,500) - -
Comm. Dev. Block Grant 78,900 78,900 - - -
Debt Service Funds (1,198,900) (1,800) - - (1,197,100)
Street Construction & Maintenance (2,212,900) - (2,280,000) 67,100 -
Public Safety CIP (1,308,900) - (1,530,000) 221,100 - Park Development (1,112,400) 300 (950,000) (162,700) -
Capital Projects (841,000) (6,000) (835,000) - -
Utility Fund 3,184,000 2,265,600 1,275,000 (300,700) (55,900)
Utility Debt Service Revenue Bond 2,300 - - - 2,300
Utility Construction Revenue Bond (500) (500) - - -
CIAC 76,900 - (785,000) 862,500 (600)
Stormwater Management 281,400 321,600 (85,000) - 44,800
Cultural Affairs 838,800 838,800 - -
Early Childhood (68,300) (165,700) 97,400
Health Insurance (ISF) (1,687,400) (1,687,400) - - -
Risk Management (ISF) 191,600 191,600 - - -
Fleet Maintenance (ISF) 15,700 15,700 - - -
MIS (ISF) 493,400 493,400 - - -
Totals Including Transfers 3,948,700 10,566,200 (5,387,500) 43,300 (1,273,300)
Less Transfers & Internal Svc Funds:General Fund 760,100 - - 760,100 -
Federal Grants (18,700) (18,700)
Street Construction (67,100) - - (67,100) -
Public Safety CIP (221,100) - - (221,100) -
Utility Fund (2,000) - - (2,000) -
CIAC (862,200) - - (862,200) -
Internal Service Funds 986,700 986,700 - - -
Total $ 4,524,400 $ 11,552,900 $ (5,387,500) $ (367,700) $ (1,273,300)
The total proposed budget for FY 14, including all funds, capital outlays and debt service, and transfers is $201,172,800. Thisrepresents an increase of $3,948,700 or 2.0% compared to last year’s adopted budget.
FY 2013 Budgeted
FY 2014 Budget
$ Amt. Increase/ Decrease
The following summary indicates the increase/decrease for each fund expenditure compared to FY 13 adopted budget.
City of Miramar 42
Budget Summary FY 2014 Budget
Sources % Change % of BudgetGeneral Gov't Taxes $55,928,100 $60,299,100 $4,371,000 7.8% 37.3%Permits/Fees/Special Assess 31,706,500 31,046,200 (660,300) -2.1% 19.2%Intergovernmental Revenues 14,349,400 12,833,400 (1,516,000) -10.6% 7.9%Charges for Services 47,304,600 48,997,300 1,692,700 3.6% 30.3%Fines & Forfeitures 779,100 824,400 45,300 5.8% 0.5%Miscellaneous 2,674,000 3,043,000 369,000 13.8% 1.9%Other Sources - - - 0.0% 0.0%Appropriation of Fund Bal. 4,249,700 4,472,400 222,700 5.2% 2.8%
Total $156,991,400 $161,515,800 $4,524,400 2.9% 100.0%
UsesPersonnel Services $91,871,700 $99,796,200 $7,924,500 8.6% 61.8%Operating Expenses 39,373,100 41,856,600 2,483,500 6.3% 25.9%Departmental Capital Outlay 439,800 1,691,800 1,252,000 284.7% 1.0%Grants & Aids 405,600 310,600 (95,000) -23.4% 0.2%Capital Improvement Program 10,047,500 4,660,000 (5,387,500) -53.6% 2.9%Debt Service 14,278,000 12,992,600 (1,285,400) -9.0% 8.0%Reserves 575,700 208,000 (367,700) -63.9% 0.1%Other Uses - - - 0.0% 0.0%
Total $156,991,400 $161,515,800 $4,524,400 2.9% 100.0%
$ Amt. Increase/ Decrease
All Funds Revenues & Expenditures Summary Comparison
FY 2014 Budget
FY 2013 Budgeted
City of Miramar 43
Budget Summary FY 2014 Budget
General Fund
Revenues
Revenue Comparison Summary by Category
Sources % Change
General Government Taxes $55,928,100 $58,181,100 $2,253,000 4.0% 50.0%Permits, Fees, Spec. Assessment 28,303,900 28,607,900 304,000 1.1% 24.6%Intergovernmental Revenue 10,276,500 10,961,000 684,500 6.7% 9.4%Charges for Services 9,145,900 9,617,100 471,200 5.2% 8.3%Fines & Forfeitures 624,000 635,900 11,900 1.9% 0.5%Miscellaneous Revenues 2,306,400 2,830,200 523,800 22.7% 2.4%Transfers 2,289,300 2,374,700 85,400 3.7% 2.0%Appropriation of Fund Balance 0 3,151,200 3,151,200 0.0% 2.7%
Total $108,874,100 $116,359,100 $7,485,000 6.9% 100.0%
Miscellaneous Revenues: This category represents revenues not categorized in other areas. Revenues in this category areprojected to increase approximately $523,800 primarily due to solid waste related revenues.
Transfers: This represents transfers in from other funds.
The General Fund is the City's primary operating fund. It is used to account for financial resources of the general government,except those required to be accounted for in another fund.
FY 2014 Budget
FY 2013 Budgeted
The revenues available for allocation, including inter-fund transfers, are $116.4 Million. This represents an increase of $7.5Million. This increase is primarily due to ad valorem property tax, fire protection assessment, solid waste related revenues, andappropriation of fund balance.
Permits, Fees, & Licenses: This category includes fees charged for development related permits and franchise fees. Buildingpermits and related revenues are projected to be $3.7 Million which is $300,000 greater than the FY13 amount, due to increasedbuilding activity. The Fire Protection Assessment is currently set to recover the full cost of the provision of fire service, whichconstitutes a $342,000 Thousand increase over last year.
General Government Taxes : Ad valorem taxes comprise the largest component of General Government Taxes. The amountbudgeted for ad valorem taxes for the proposed budget are based on the certified July 1, 2013 property tax base numbersreceived from the Broward County Property Tax Appraiser. Property tax values increased from 6.660 billion to 6.954 billion, anincrease of $294 Million or 4.4%. The ad valorem tax rate is proposed at 6.4654, which is unchanged from FY 13. The advalorem tax levy for FY 14 is estimated to be $43.2 Million up $1.8 Million from FY 13.
Intergovernmental Revenues: This category represents funds received from other governmental sources. Per FloridaDepartment of Revenue projections released in July, this category has increased by almost $700,000.
Charges for Services: This category represents charges for services rendered by General Fund operations. This categoryincreased by $471,200 primarily due to increased collections from administrative charges and fees. Ambulance fees areprojected at the same level as FY13.
$ Amt. Increase/ Decrease
Appropriation of Fund Balance/Reserves: Fund balance is used to balance a shortfall of revenues when compared to expenses.
% of General Fund Budget
Fines and Forfeitures: This category represents fines and forfeitures related to Code violations, a portion of traffic court fines,and parking related fines. Total revenues projected for FY 14 are expected to increase slightly.
City of Miramar 44
Budget Summary FY 2014 Budget
Expenditures
Expenditure Comparison Summary by Category
Expenditures % Change
Personnel Services $75,451,400 $81,708,100 $6,256,700 8.3% 70.2%Operating Expenses 22,227,300 23,592,900 1,365,600 6.1% 20.3%Dept. Capital Outlay 0 754,600 754,600 100.0% 0.6%Grants & Aids 313,600 148,600 (165,000) -52.6% 0.1%Total Operating Expense 97,992,300 106,204,200 8,211,900 8.4% 91.3%Capital Improvement - 100,000 100,000 0.0% 0.1%Debt Service 417,900 351,100 (66,800) -16.0% 0.3%Transfers 10,463,900 9,703,800 (760,100) -7.3% 8.3%Other Uses - - - - -
Total $108,874,100 $116,359,100 $7,485,000 6.9% 100.0%
Grants and Aids
Non-Departmental
This expenditure category increased by $1,365,600 or 6.1%.
Grants & Aids has decreased by $165,000 or just over 50%.
Departmental Capital Outlay
The General Fund includes a total of 758 FTE's which constitutes an increase of 53 FTE's from last year. As reflected above,this category increased by $6,256,700 over last year. The primary components of Salaries & Benefits increase are due tocollective bargaining agreements, new position requests, actuarial calculations, and insurance.
Personnel Services
% of General Fund Budget
FY 2013 Budgeted
$ Amt. Increase/ Decrease
The FY 14 General Fund expenditures total approximately $116.4 Million. This represents an increase of $7.5 Million. Thisincrease in primarily due to increases in salary and benefits due to collective bargaining agreements and new position requests,capital improvements, and various operating costs.
FY 2014 Budget
Debt Service: This category includes the principal and interest for capital lease/purchase financing. This category hasdecreased payments due to the SunTrust 2009 lease purchase program.
$754,600 has been budgeted for various capital outlay items including maintenance and improvement projects and variousvehicles.
Operating Expenses
City of Miramar 45
Budget Summary FY 2014 Budget
Special Revenue Funds
Federal Grants: This fund is used to account for any Federal grants received by the City. The City is anticipating to receive$258,700 from the Area Agency on Aging for senior programs.
State & County Grants: This fund was establish to account for funds the City receives from the State or County for grantrelated projects. $106,700 is anticipated to be received from the County for water safety programs.
Neighborhood Stabilization Program (NSP): This fund was created mid-year FY2009 to account for funds received from theFederal Government related to the Housing & Economic Recovery Act. Congress created this act for the purpose of stabilizingcommunities that have suffered from foreclosures and abandonment. Recipients of funds stabilize communities by purchasing,rehabilitating, and redeveloping abandoned homes and residential properties. No additional grant funds are anticipated forFY14.
ARRA Grant: This fund was established to account for the various Federal grants received by the City under the United StatesDepartment of Energy, American Recovery and Reinvestment Act of 2009. No additional grant funds are budgeted for FY14.The ARRA Grant included nine (9) full-time police officer positions who are managed by the City's Police Department. No fundsare budgeted as those officers and related costs are now included in the General Fund.
State Housing Initiatives Partnership Program (S.H.I.P.): This is an ongoing program and funds not used in one year can beused in subsequent years. Amounts are only budgeted when the agreements are executed and approved by the CityCommission.
Community Development Block Grant (CDBG): This fund was established to account for Federal Grants received from theUnited States Department of Housing and Urban Development (H.U.D). These funds are designated to provide financialassistance to the community to improve the overall quality of life. It includes a Micro Enterprise program and provide assistanceto both homeowners and owners of commercial property. A Community Outreach Program is also included to assist qualifiedapplicants with counseling and referrals to other agencies. This is a reimbursement grant and an ongoing program. Funds notused in one year are rolled over to the next year. The FY14 budget is anticipated to increase by $78,900 to $750,200.
Police Education: This fund is used to account for revenues and expenditures associated with the two dollars ($2.00) the Cityreceives from each paid traffic citation, which by State Statute, must be used to further City's Police Officers education. Theamount budgeted for FY 14 is unchanged from FY 13 at $23,800. This will be used for various state approved training programsthroughout the year.
Public Safety Outside Services: This fund was established to account for revenues and expenditures associated with servicesprovided by off duty Police Officers and Firefighters for private customer details to various businesses and homeownerassociations. The amount budgeted for FY 14 is unchanged from FY 13 at $1,042,200.
Law Enforcement Trust: This fund is used to account for the awards provided for by the State government and Federalagencies related to confiscated and forfeited contraband found during police operations. The amount budgeted for FY 14 isprojected to increase slightly from FY 13 from $158,000 to $167,800.
UASI Grant: This fund is used to account for the funds related to the Urban Area Security Initiative Grant provided for by theFederal Government. The purpose of the UASI program is to provide financial assistance to local governments to address theunique planning, equipment, training, and exercise needs of large urban areas, and to assist them in building an enhanced andsustainable capacity to prevent, prepare for, respond to, and recover from acts of terrorism. The program also provides fundingfor the protection of critical infrastructure and emergency preparedness activities. No funds are budgeted for FY14 as the City ofMiramar will no longer administer this program.
These funds are established to account for specific revenues that are restricted or committed to expenditures for a specificpurpose other than debt service or capital projects. The City has the following ten (10) special revenue funds:
City of Miramar 46
Budget Summary FY 2014 Budget
Debt Service Funds
Enterprise Funds
Revenues
The purpose of these funds is to centralize various capital improvement projects appropriately.
Capital Projects: This fund was established to account for financial resources for the acquisition and/or construction of majorcapital assets within the City, except for those financed by propriety funds. $110,000 of funds for street light fixtures for historicalsections of Miramar have been included in FY14.
Capital Improvement Revenue Bonds: This was established to account for the debt service for the Capital ImprovementRevenue Bonds, Series 2005. This revenue bond replaced the $35 million bank loan. Payments are interest only for the firstthree years; the first principal payment was made in FY 12. The debt service is estimated at $6,282,100 in FY14.
Debt Service: This fund is comprised of the Public Service Tax Revenue Refunding Bond 2003, the Park Capital ImprovementRevenue-SunTrust Note Series 2008, and the Transportation Improvement Revenue Note 2012. The Public Service TaxRefunding Bond 2003 was established to account for the refunding of the Public Service Tax Revenue Bond which was used forvarious City-wide major capital improvement projects and was financed with a revenue bond. The total amount for this debtservice in FY 14 is $448,600. The Capital Improvement Revenue Note, 2008 is for the $10 Million bank note that was issued forpark improvements. This note is projected to be paid in full by FY14. The Transportation Improvement Revenue Note, 2012 isfor $7.1 Million and was issued to fund various transportation improvements including the Pembroke Road Overpass. The totalamount for this debt service in FY 14 is $809,100. Notes are shorter-term in nature than bonds.
Public Safety CIP: This fund was established to account for police and fire impact fees derived from new development andrestricted by Ordinance for Police, Fire and Emergency Medical Services Capital Improvements. Funding will assist the City toprovide police, fire and emergency services capital improvements required by the growth of development. $671,600 is budgetedfor FY14 to account for anticipated impact fee revenues.
Park Development: This fund was established to account for park and recreation impact fees which will be used for theacquisition and development of park and recreational facilities and sites. $400 is budgeted for FY14 to account for anticipatedbank services charges.
Capital Improvements Program Funds
These funds were established to account for the servicing of general long-term debt not being financed in propriety funds.
Street Construction & Maintenance: In accordance with the State Statute 336.59, this fund was established to account for theCity's portion of state revenue sharing and local option gas tax. Funds are restricted for transportation facilities and for road andstreet improvement and maintenance within the City. Funds related to the payment of the debt service on the TransportationImprovement Revenue Note 2012 will be transferred to the debt service fund, while funds related to street maintenance andtransit operations will be transferred to the General Fund. Based on this, $809,100 will be transferred to the Debt Service Fundand $2,009,300 will be transferred to the General Fund; the remainder will be used for street related capital projects.
Utility Fund: This is a self supporting fund which does not receive funding from property taxes. This fund is used to account forthe income and expenses of operating the City's water, wastewater system, and capital improvements. The Utility Fund budgetfor FY 14 is $34,917,200, which is a $3.2 Million increase from FY13.
Charges for services is the primary source of revenue for Utility Fund. These charges are projected to increase by almost $1Million or 3.0% due to anticipated increased collections.
City of Miramar 47
Budget Summary FY 2014 Budget
Expenditures
Personnel Services
Operating Expense Category
Departmental Capital Outlay
Grants & AidsNo expenses were budgeted in this category for FY14.
The Utility Fund includes a total of 149.0 FTE's which constitutes an increase of 8.5 FTE's. Expenditures for FY14 budget total$12.5 Million or almost 36% of the total Utility Fund budget.
Utility Debt Service Revenue Bonds: This fund was established to account for the debt service on the Utility SystemRefunding & Improvement Revenue Bonds, Series 2004. This bond replaced the Utility System Revenue Note, Series 2001 thathad an outstanding aggregate principal amount of $8,236,500. It also provides additional funds for water transmission anddistribution mains, fire hydrants, and service lines within the eastern portion of the City. Payments are interest only for the firstthree years. FY 14 budgeted amount for this debt service is $898,500 which includes principal, interest, bank charges, andadministrative costs.
The Operating Expense category (different from total operating expenses above) constitutes 41% which is the largest percentageof the Utility Fund budget. Operating Expenses increased by $1.3 Million over last year.
Debt Service: This is for the principal and interest for capital lease/purchase financing and on the SunTrust Series 2007 Utility System Bonds. There was a slight decrease of $55,900 from FY 13 which is approx. 2%.
Transfers: Utility fund transfer to Fund 412 for the Series 2004 Debt Service for Revenue Bonds $898,500 and to Fund 414 (prior 710) (Contributions in Aid of Construction Fund) $543,300 for capital projects.
Capital Improvement Program
Non Departmental
Utility Construction Revenue Bonds: This fund was established to account for the proceeds and expenditures associated with a proposed Utilities Revenue Bond to be issued for Capital Projects. No new projects were budgeted for FY 14.
CIAC: This fund was established to account for impact fees received from new development and restricted by Ordinance to beused for Capital Improvements for the City’s water and wastewater infrastructure needs. FY 14 budgeted amount is $2,443,600compared to $2,366,700 in FY 13. Capital Improvements include 2 projects: West WTP Laboratory & Office Space and WestFloridian Well F1 Rehab.
Departmental Capital Outlay totaled $573,800, a increase of $181,600 over last year.
The total operating expenses for the Utility Fund totaled $26,751,100, which is $2.1 Million more than last year.
Capital expenditures total $3,135,000 which is $1,275,000 greater than last year. Capital Improvements include 6 projects: EastWater Plant Renovation, Sewer Line Rehabilitation Program, Economic Development Incentive Program, Meter Repair &Replacement, Wellheads & Equipment Rehabilitation, and WWRF Equipment Replacements
Stormwater Management: This fund was established to account for stormwater revenues and related activities. $2,808,500has been budgeted for FY14.
City of Miramar 48
Budget Summary FY 2014 Budget
These funds were created to account for the cost of health insurance, liability and workers compensation insurance, fleetmaintenance and computer related services, that are charged back to the other city's user departments.
Internal Service Funds
Management Information Systems (MIS): This fund was established to account for the City's information resources andrelated information technology services which include leased computers, land lines, Internet, computer support, telephone anddata needs for the department. FY 14 estimated cost is $3,805,000, which represents an increase of $493,400 from FY13.
Health Insurance: This fund was established to account for the City’s health and dental plans and self-funded insuranceprogram. Funds collected in this fund are comprised of charges to City Departments and City employees for health careinsurance premiums. The budgeted premium cost for Medical POS plan is $2,186,500, $7,163,200 for the Medical HMO plan,$59,400 for the Dental HMO plan, and $703,200 is allotted for the self-insured Dental PPO plan.
Risk Management: This fund was established to account for the City’s self-insured general liability, property and workers’compensation insurance coverage. All funds are billed for actual premium costs and estimated claims to maintain adequatereserves. The total budget for FY 14 is $7,125,700, which is a slight increase from FY13.
Fleet Maintenance: This fund is established to account for revenues and expenses of the City's maintenance garage facilityused to maintain the City's various vehicle fleets. Fleet maintenance provides services to other departments of the City on acost-reimbursement basis. The FY 14 estimated cost is $1,414,200.
Cultural Affairs: This fund was established as an enterprise fund to enable all Cultural Affairs related programs to function asan entity independent from the General Fund. FY 14 budgeted amount for this fund is $5,281,100 of which 19% is projected tocome from user fees and miscellaneous revenues. The transfer from the General Fund for FY14 is projected at $4,442,100which is an increase of $813,100 from FY13. This transfer is anticipated to be reduced over time as revenues from operationsare more fully realized
Early Childhood: This enterprise fund was established to account for infant, preschool, and elementary school care. Inaddition, this fund includes a summer camp program. $2,295,700 has been budgeted for in FY 14 of which 100% is projected tocome from user fees.
City of Miramar 49
All Funds Revenues Summary
%Fund # Fund Name Change
001 General Fund 103,361,474$ 105,460,858$ 108,874,100$ 111,105,145$ 116,359,100$ 6.9%Special Revenue Funds
110 Police Education 22,761 19,104 23,800 23,800 23,800 - 120 Street Maintenance 2,565,988 - - - - - 140 Public Safety CIP 298,326 - - - - - 145 Public Safety Outside Svcs 1,057,377 1,020,374 1,042,200 1,042,200 1,042,200 - 150 Economic Development 596,461 - - - - - 160 Law Enforcement Trust 356,801 337,268 158,000 229,230 167,800 6.2%161 UASI Fund 4,788,644 5,251,569 - 10,327,340 - - 162 Federal Grants 576,153 800,292 240,000 3,693,080 258,700 7.8%163 State & County Grants 354,607 1,632,605 404,200 1,678,100 106,700 -73.6%164 Neighborhood Stabilization Prog. 3,713,651 1,228,121 - 2,460,748 - - 165 ARRA Grant 1,427,579 1,378,403 - 592,757 - - 166 S.H.I.P. Program 22,044 87,054 - 390,288 - - 167 CDBG/Outreach Program 786,596 1,281,528 671,300 1,360,902 750,200 11.8%170 Park Development 1,468,888 - - - - -
Debt Service Funds
201 Debt Service 1,544,789 2,122,913 2,332,800 2,332,800 1,267,700 -45.7%202 Flamingo Estates 139,263 139,192 128,100 128,100 - - 203 Capital Imprvmt Rev Bonds, 05 5,784,249 6,261,048 6,287,800 6,287,800 6,282,100 -0.1%204 Improvement Revenue Bonds 2013 - - - - - -
Capital Improvements (CIP) Funds385 Street Construction & Maintenance - 9,826,968 5,213,300 11,321,778 3,000,400 -42.4%386 Public Safety CIP - 358,845 1,980,500 1,980,500 671,600 -66.1%387 Park Development - 1,042,423 1,112,800 1,162,800 400 -100.0%388 CIP Bonds 2013 - - - - - - 390 Capital Improve. Rev Bonds 2005 1,231,687 - - - - - 395 Capital Projects 3,172,359 12,031,919 951,000 17,181,151 110,000 -88.4%
Enterprise Funds
410 Utility 32,939,149 35,613,006 31,733,200 32,208,530 34,917,200 10.0%412 Utility Debt Service Revenue 287 898,512 896,200 896,200 898,500 -413 Utility Rev Bonds Construction 2,049,835 2,024,681 500 3,264,634 - - 414 Contribution in Aid of Construction 1,592,130 1,687,408 2,366,700 4,496,729 2,443,600 3.2%415 Stormwater Management - - 2,527,100 2,533,817 2,808,500 11.1%425 Cultural Affairs 2,563,978 4,048,500 4,442,300 4,626,300 5,281,100 18.9%435 Early Childhood 1,686,883 1,667,451 2,364,000 2,364,000 2,295,700 -2.9%
Internal Service Funds
501 Health Insurance 9,034,401 10,354,100 11,830,700 11,830,700 10,143,300 -14.3%502 Risk Management 7,454,151 6,639,288 6,933,400 7,692,300 7,125,000 2.8%503 Fleet Maintenance 1,394,694 1,108,264 1,398,500 1,537,243 1,414,200 1.1%504 Management Information System - 2,639,925 3,311,600 3,311,600 3,805,000 14.9%
Total Operating & Capital Budget 191,985,204$ 216,961,621$ 197,224,100$ 248,060,573$ 201,172,800$ 2.0%
Less: Transfers between funds (15,746,999) (22,669,582) (16,758,500) (17,960,454) (17,169,500) 2.5%Less: Internal Service Funds (17,883,245) (20,741,577) (23,474,200) (24,303,843) (22,487,500) -4.2%
Net Operating & Capital Budget $158,354,959 $173,550,462 $156,991,400 $205,796,276 $161,515,800 2.9%
FY 2014 Budget
FY 2011Actual
FY 2013Budgeted
FY 2013Amended
FY 2014Budget
FY 2012Actual
City of Miramar 50
All Funds Expenditures Summary
%Fund # Fund Name Change
001 General Fund $111,388,859 $121,738,893 $108,874,100 $111,105,145 $116,359,100 6.9%Special Revenue Funds:
110 Police Education 47 20,121 23,800 23,800 23,800 - 120 Street Maintenance 1,736,826 - - - - - 140 Public Safety CIP 397 - - - - - 145 Public Safety Outside Svcs 1,034,010 1,066,339 1,042,200 1,042,200 1,042,200 - 150 Economic Development 294,550 1,428,761 - - - - 160 Law Enforcement Trust 425,530 118,829 158,000 229,230 167,800 6.2%161 UASI 4,665,120 5,225,130 - 10,327,340 - - 162 Federal Grants 576,153 800,292 240,000 3,693,080 258,700 7.8%163 State & County Grants 354,607 424,537 404,200 1,678,100 106,700 -73.6%164 Neighborhood Stabilization Prog 4,570,815 2,769,221 - 2,460,748 - -165 ARRA Grant 1,427,579 1,378,403 - 592,757 - -166 S.H.I.P. Program 921,786 576,435 - 390,288 - -167 CDBG Program 786,596 1,281,528 671,300 1,360,902 750,200 11.8%170 Park Development 957 - - - - -
Debt Service Funds:
201 Debt Service 1,355,229 1,924,826 2,332,800 2,332,800 1,267,700 -45.7%202 Flamingo Estates 127,924 127,912 128,100 128,100 - - 203 Capital Improvement Rev Bonds, 05 4,133,828 6,288,490 6,287,800 6,287,800 6,282,100 -0.1%204 CIP Bonds 2013 - - - - -
Capital Projects Funds:385 Street Construction & Maintenance - 2,522,699 5,213,300 11,321,778 3,000,400 -42.4%386 Public Safety CIP - 482 1,980,500 1,980,500 671,600 -66.1%387 Park Development - 405 1,112,800 1,162,800 400 -100.0%388 CIP Bonds 2013 - - - - - 390 Capital Improvement Rev Bonds, 05 73,829 - - - - - 395 Capital Projects 1,947,658 5,969,821 951,000 17,181,151 110,000 -88.4%
Enterprise Funds:
410 Utility 36,079,632 37,824,230 31,733,200 32,208,530 34,917,200 10.0%412 Utility Debt Service Revenue 582,054 570,257 896,200 896,200 898,500 0.3%413 Utility Rev Bonds Construction 4,099,399 179,030 500 3,264,634 - - 414 Contribution in Aid of Construction 1,002,781 465,804 2,366,700 4,496,729 2,443,600 3.2%415 Stormwater Management - - 2,527,100 2,533,817 2,808,500 11.1%425 Cultural Affairs 2,527,306 4,351,153 4,442,300 4,626,300 5,281,100 18.9%435 Early Childhood 1,923,631 1,664,537 2,364,000 2,364,000 2,295,700 -2.9%
Internal Service Funds:
501 Health Insurance 8,956,852 9,353,493 11,830,700 11,830,700 10,143,300 -14.3%502 Risk Management 4,398,753 10,260,451 6,933,400 7,692,300 7,125,000 2.8%503 Fleet Maintenance 1,425,586 1,323,794 1,398,500 1,537,243 1,414,200 1.1%504 Management Information System - 2,603,449 3,311,600 3,311,600 3,805,000 14.9%
Total Operating & Capital Budget $196,818,293 $222,259,323 $197,224,100 $248,060,573 $201,172,800 2.0%
Less: Transfers between funds (18,866,436) (36,295,143) (16,758,500) (17,960,454) (17,169,500) 2.5%Less: Internal Service Funds (14,781,191) (23,541,187) (23,474,200) (24,303,843) (22,487,500) -4.2%
Net Operating & Capital Budget $163,170,665 $162,422,993 $156,991,400 $205,796,276 $161,515,800 2.9%
FY 2011Actual
FY 2012Actual
FY 2013Budgeted
FY 2013Amended
FY 2014Budget
FY 2014 Budget
City of Miramar 51
Consolidated Expenditure Summary
%Fund Expenditure Change
Departmental (Operating)001 City Commission 456,148$ 467,911$ 506,400$ 574,400$ 760,200$ 50.1%001 Office of the City Manager 454,559 476,816 450,800 450,800 1,804,700 300.3%001 Executive Administration 424,547 433,803 445,600 445,600 - - 001 Human Resources 1,533,328 1,324,712 1,080,300 1,080,300 1,320,300 22.2%001 Legal 1,394,479 1,594,139 889,000 889,000 1,202,200 35.2%001 Office of the City Clerk 650,057 485,459 641,800 641,800 529,700 -17.5%001 Financial Services 4,070,017 3,674,390 3,915,800 3,915,800 4,032,500 3.0%001 Procurement 491,015 757,457 878,700 878,700 1,022,700 16.4%001 MIS 1,446,994 - - - - - 001 Budget - 566,139 689,100 689,100 782,700 13.6%001 Police 36,892,090 38,028,201 36,777,300 36,837,508 39,927,000 8.6%001 Fire-Rescue 23,867,200 25,105,433 24,543,800 24,546,377 24,564,200 0.1%001 Community Development 3,771,030 3,643,693 3,866,000 4,266,801 3,888,500 0.6%001 Eco Dev. & Revitalization 1,010,240 1,314,059 1,427,000 1,504,000 1,648,400 15.5%001 Facilities and Property Management - - - - 684,800 - 001 Public Works 7,681,514 8,239,041 9,329,100 9,731,618 10,762,900 15.4%001 Parks & Recreation (Community Svcs) 6,229,393 7,356,751 8,645,000 8,665,235 9,073,700 5.0%001 Social Services 1,521,816 1,757,061 2,162,700 2,163,530 2,982,400 37.9%165 ARRA Grant-COPS 1,388,670 1,378,403 - 592,757 - -167 CDBG-Soc Svcs-Outreach 118,927 104,685 123,900 123,900 130,300 5.2%410 Financial Svcs-Utility Billing 922,372 877,009 1,031,500 1,031,500 1,247,200 20.9%410 Engineering 1,666,393 1,400,086 1,496,700 1,496,700 2,126,600 42.1%410 Utilities 18,599,485 17,969,911 17,621,400 17,666,117 18,538,300 5.2%415 Stormwater Management - - 1,632,700 1,639,417 1,954,300 19.7%425 Cultural Affairs 1,632,450 2,571,638 3,135,500 3,319,500 3,974,300 26.8%435 Early Childhood 1,923,631 1,664,537 2,364,000 2,364,000 2,198,300 -7.0%502 Risk Management 238,252 396,170 475,300 1,098,200 535,000 12.6%503 Fleet Maintenance 1,425,586 1,315,094 1,398,500 1,412,243 1,414,200 1.1%504 MIS - 2,603,449 3,311,600 3,311,600 3,805,000 14.9%
Sub-Total 119,810,191 125,506,046 128,839,500 131,336,503 140,910,400 9.4%
Non-Departmental001 Non-Departmental 4,422,191 4,873,019 1,743,900 1,791,700 1,217,300 -30.2%110 Police Education Fund 47 20,121 23,800 23,800 23,800 - 140 Public Safety CIP Fund 397 - - - - -145 Public Safety Outside Svcs Fund 1,034,010 878,058 1,042,200 1,042,200 1,042,200 - 150 Economic Development Fund 294,550 - - - - - 160 Law Enforcement Trust Fund 425,530 118,829 158,000 229,230 167,800 6.2%161 UASI Fund 4,655,146 5,225,130 - 10,327,340 - - 162 Federal Grants Fund 160,805 405,201 - 2,664,028 - - 163 State & County Grants Fund 123,537 152,195 - 1,210,100 - - 164 Neighborhood Stabilization Program 4,512,695 2,734,140 - 2,392,125 - - 166 S.H.I.P. Fund 921,786 576,435 - 390,288 - - 167 C.D.B.G/Outreah Fund 667,669 1,176,843 547,400 1,237,002 619,900 - 170 Park Development Fund 957 - - - - - 385 Street Construction & Maint. Fund 1,718 61,781 2,000 75,609 2,000 - 386 Public Safety CIP Fund - 482 500 500 500 - 387 Park Development Fund - 405 100 100 400 300.0%395 Capital Projects Fund 618 2,050 6,000 6,000 - - 410 Non-Departmental 4,377,899 3,977,641 4,909,700 4,962,083 5,412,800 10.2%413 Util Revenue Bond Fund - 65 500 3,264,634 - - 414 CIAC Fund 4,130 276 2,000 2,000 2,000 - 501 Health Insurance Fund 8,956,852 9,353,493 11,830,700 11,830,700 10,143,300 -14.3%502 Risk Management Fund 4,160,501 4,864,281 6,458,100 6,526,100 6,590,000 2.0%
Sub-Total 34,721,036 34,420,447 26,724,900 47,975,540 25,222,000 -5.6%
FY 2014Budget
FY 2014 Budget
FY 2013Budgeted
FY 2013Amended
FY 2011Actual
FY 2012Actual
City of Miramar 52
Consolidated Expenditure Summary cont'd
%Fund Expenditure Change
Debt Service 001 General Fund (PW, Non Dept) 735,224 404,085 417,900 417,900 351,100 -16.0%201-203 Debt Service Funds 5,616,982 8,341,228 8,748,700 8,748,700 7,549,800 -13.7%410 Utility Fund-Non Departmental 227,183 72,370 3,031,900 3,031,900 2,976,000 -1.8%412 Utility Debt Svc Revenue Bond 582,054 570,257 896,200 896,200 898,500 0.3%414 CIAC 324,942 306,696 543,900 543,900 543,300 -0.1%415 Stormwater Management - - 639,400 639,400 684,200 7.0%
Sub-Total 7,486,384 9,694,636 14,278,000 14,278,000 13,002,900 -8.9%
Capital Improvement 001 General Fund 344,533 27,024 - 281,776 100,000 -162 Federal Grants 99,619 49,662 - 690,338 - - 163 State & County Grants - - 297,500 297,500 - - 385 Street Construction & Maint. 7,965 22,866 2,460,000 8,494,869 180,000 -92.7%386 Public Safety CIP - - 1,530,000 1,530,000 - - 387 Park Development - - 950,000 1,000,000 - - 390 Capital Improvement Revenue Bond 73,829 - - - - - 395 Capital Projects 1,947,040 5,967,771 945,000 17,175,151 110,000 -88.4%410 Utilities 10,521 796,386 1,860,000 2,204,713 3,135,000 68.5%413 Utility Revenue Bond 4,099,399 178,965 - - - -414 CIAC 673,709 156,944 1,750,000 3,880,029 965,000 -44.9%415 Stormwater Management - - 255,000 255,000 170,000 -33.3%503 Fleet Maintenance - 8,700 - 125,000 - -
Sub-Total 7,256,616 7,208,318 10,047,500 35,934,376 4,660,000 -53.6%
Interfund Transfers001 General Fund 13,992,487 21,197,200 10,463,900 11,333,200 9,703,800 -7.3%120 Street Construction & Maintenance 1,727,143 - - - - - 145 Public Safety Outside Svcs Fund - 188,281 - - - - 150 Economic Development - 1,428,761 - - - - 161 UASI Fund 9,974 - - - - - 162 Federal Grant 315,729 345,430 240,000 338,714 258,700 7.8%163 State & County Grant 231,070 272,342 106,700 170,500 106,700 - 164 Neighborhood Stabilization Program 58,120 35,081 - 68,623 - - 165 ARRA Grant 38,909 - - - - - 385 Street Maintenance - 2,438,051 2,751,300 2,751,300 2,818,400 2.4%386 Public Safety CIP - - 450,000 450,000 671,100 49.1%410 Utility Fund 2,063,587 4,081,309 1,439,800 1,473,317 1,441,800 0.1%414 CIAC - 1,888 - - 862,200 - 425 Cultural Affairs 429,417 1,306,800 1,306,800 1,306,800 1,306,800 - 502 Risk Management - 5,000,000 - 68,000 -
Sub-Total 18,866,436 36,295,143 16,758,500 17,960,454 17,169,500 2.5%
Other Uses001 General Fund-Non Dept. - 12,500 - - - - 387 Park Development - - 162,700 162,700 - - 410 Utility (Non Dept) - - 342,200 342,200 39,500 -88.5%414 CIAC - - 70,800 70,800 71,100 0.4%435 Early Childhood - - - - 97,400 -
Sub-Total - 12,500 575,700 575,700 208,000 -63.9%
Depreciation410 Utility 8,212,190 8,649,518 - - - - 425 Cultural Afrfairs 465,439 472,716 - - - -
Sub-Total 8,677,629 9,122,234 - - - -
Total 196,818,293$ 222,259,323$ 197,224,100$ 248,060,573$ 201,172,800$ 2.0%
FY 2013Amended
FY 2014 Budget
FY 2014Budget
FY 2012Actual
FY 2013Budgeted
FY 2011Actual
City of Miramar 53
City of Miramar 54
City of Miramar 55
Position Comparison Summary
Department
001-01 City Commission 6.0 6.0 6.0 7.5 7.5 1.5 001-05 Office of the City Manager 2.0 2.0 2.0 1.0 8.0 6.0 001-04 Executive Administration 2.0 2.0 2.0 2.0 - (2.0) 001-06 Human Resources 12.5 13.5 10.0 12.0 13.0 3.0 001-08 Office of the City Clerk 5.0 4.0 4.0 4.0 4.0 - 001-10 Financial Services 41.0 35.5 37.0 38.0 37.0 - 001-11 Procurement 8.5 9.0 9.5 9.5 9.5 - 001-13 Management Information System 13.0 - - - - - 001-15 Budget - 5.0 5.0 5.0 5.0 - 001-20 Police 258.5 259.5 258.5 258.5 270.5 12.0 001-30|161 Fire-Rescue (UASI-3) 158.0 150.0 140.0 141.5 140.0 - 001-40 Community Development 36.0 32.5 32.5 35.0 35.0 2.5 001-43 Economic Dev. & Revitalization 10.0 11.0 11.0 11.0 12.0 1.0 001-50 Public Works 50.0 56.5 57.5 60.0 70.0 12.5 001-54 Facilites and Property Management - - - - 4.0 4.0 001-60 Parks and Recreation 94.5 108.0 111.0 112.0 104.5 (6.5) 001-63 Social Services 19.5 19.5 22.0 22.0 38.0 16.0 160-20 Police-Law Enforcement Trust - - - 1.0 1.0 1.0 162-30 Fire-Rescue-SAFER Grant - - - 12.0 12.0 12.0 165-20/50 ARRA-COPS (9)/PW-DOE Grant(.5) 9.0 9.5 9.5 9.5 - (9.5) 167-43 Social Services-CDBG-Outreach 2.0 2.0 2.0 2.0 2.0 - 410-10 Financial Services-Utility Billing 8.5 8.5 8.5 8.5 9.5 1.0 410-53 Engineering Services 13.0 10.0 11.0 11.0 18.0 7.0 410-55 Utilities 134.0 134.0 121.0 121.0 121.5 0.5 415-50 Stormwater Management - - 11.5 11.5 13.5 2.0 425-68 Cultural Affairs 7.0 9.0 16.5 18.0 25.0 8.5 435-63 Early Childhood 37.5 35.0 35.0 37.0 35.0 - 502-06 Risk Management 2.5 3.5 4.0 3.0 3.0 (1.0) 503-50 Fleet Maintenance 13.0 13.0 9.0 9.0 10.0 1.0 504-58 Management Information System - 13.5 14.5 15.5 16.5 2.0
Total Full & Part-time Employees 943.0 952.0 950.5 978.0 1,025.0 74.5
FY 2014 Budget
FY 2014 Budgeted Positions by Department
# FTE Change
FY 2014Budget
FY 2011Actual Fund/Dept. #
FY 2012Actual
FY 2013Budgeted
FY 2013Amended
FY 2014 budget includes a total of 1,025 FTE's (Full-time equivalent) authorized positions, which is an increase of 74.5 FTE's from FY 13Budget. This total is comprised of 909 full-time, 153 (76.5 FTE's) part time, 32 (16 FTE's) seasonal part time, 6 temporary full time and 35(17.5) temporary part time budgeted positions.
7.5
8.0 13.0
4.0
37.0
9.5
5.0
270.5
140.0
35.0
12.0
70.0
4.0
104.5
38.0
1.0
12.0 2.0
9.5
18.0
121.5
13.5
35.0
25.0
16.5
10.0
3.0
0 25 50 75 100 125 150 175 200 225 250 275 300
City CommissionOffice of the City Manager
Human ResourcesOffice of the City Clerk
Financial ServicesProcurement
BudgetPolice
Fire-RescueCommunity Development
Economic Dev. & RevitalizationPublic Works
Facilities & Property ManagementParks and Recreation
Social ServicesPolice-Law Enforcement Trust
Fire-Rescue-SAFER GrantSocial Services-Outreach
Financial Services-Utility BillingEngineering Services
UtilitiesStormwater Management
Early ChildhoodCultural Affairs
Management Info SysFleet MaintenanceRisk Management
City of Miramar 56
Capital Improvement Program FY 2014- FY 2018
Overview of Recommended Capital Projects
The CIP program is broken down by the following four functional categories:
Fund AmountGeneral Fund 100,000Street Construction & Maintenance Fund 180,000Capital Projects Fund 110,000Utility Fund 3,135,000CIAC Fund 965,000Stormwater Fund 170,000Total $4,660,000
Fund AmountGeneral Fund 5,525,000 Street Construction & Maintenance Fund 2,040,000 Public Safety Fund 3,000,000 Capital Projects 470,000 Utility Fund 6,475,000 CIAC Fund 11,825,000 Stormwater Fund 170,000 Internal Service Fund 274,300 Refinance Revenue Bond 3,000,000 To Be Determined 2,657,000 Total $35,436,300
DepartmentFire-Rescue 5,025,000 Public Works 740,000 Engineering Services 13,157,000 Utilities 16,240,000 Fleet Maintenance 274,300 Total $35,436,300
▪ Capital Equipment, Vehicle and Software
The Capital Improvement Program (CIP) five year plan expenditure projection for FY 2014 - FY 2018 is $35,436,300. Thisincludes thirty four (34) projects of which thirteen (13) will impact FY 2014 Annual Budget.
▪ Park Facilities▪ Infrastructure Redevelopments and Improvements ▪ Public Buildings
The total capital expenditure that will impact FY 2014 budget is $4,660,000. The funding source are allocated as follows:
FY 2014 - FY 2018 by funding source and department are allocated as follows:
FY 2014 - FY 2018, five year estimated cost for each category are as follows:Park Facilities: The total five year estimated cost for this category is $1,707,000. This cost is for one (1) project. No projectswere budgeted in FY 2014.
Infrastructure Redevelopments and Improvements: The total five year estimated cost for this category is $21,835,000. Thiscost is for fourteen (14) projects of which ten (10) were budgeted in FY 2014 for $4,165,000.
Public Buildings: The total five year estimated cost for this category is $6,674,300. This cost is for five (5) projects of whichone (1) was budgeted in FY 2014 for $100,000.
Capital Equipment and Vehicle: The total five year estimated cost for this category is $5,220,000. This cost is for fourteen (14)projects of which two (2) were budgeted in FY 2014 for $395,000.
The proposed funding plan involves a commitment to annual appropriations established in the FY 2014 annual budget and long-term financing for these projects.
City of Miramar 57
Capital Improvement Program
List of 5 Year Capital Projects
ProjectNumber Project Title Department
Park FacilitiesCountry Lakes West Park FY 17-FY18 Engineering - 1,707,000 Total PF Projects - 1,707,000
Infrastructure Redevelopment & Improvement52004 Sewer Line Rehabilitation Utility Fund 410 Utilities 400,000 1,400,000 52008 Pembroke Road Overpass 2012 Bank Loan Engineering 180,000 540,000 52010 Eastern Miramar Fire Hydrant & Lines Improve CIAC Fund 414 Engineering - 2,060,000 52014 Economic Development and Incentive Program Utility Fund 410 Utilities 60,000 300,000 52016 Meter Repair & Replacement Utility Fund 410 Utilities 500,000 500,000 52034 Historical Miramar Neighborhood Streetlight Upgrade GF-Capital Proj Fund 395 Public Works 110,000 470,000 52036 FY 15 Engineering - 400,000
52037 Wellheads and Equipment Rehabilitation Utility Fund 410 Utilities 300,000 300,000 52038 West WTP Laboratory & Office Space Expansion CIAC Fund 414 Utilities 495,000 495,000 52039 West Floridian Well F1 Rehabilitation CIAC Fund 414 Utilities 170,000 170,000
52040 Historic Miramar Infrastructure Improve. Phase III CIAC Fund 414 Utilities 300,000 9,100,000 52041 East Water Plant Process Enhancement Utility Fund 410 Utilities 1,650,000 3,650,000
SW 196 Avenue Roadway Construction FY 18 Engineering - 950,000
Miramar Town Center Transit Parking Expansion FY 18 Engineering - 1,500,000 Total IRI Projects 4,165,000 21,835,000
Public Buildings53002 Building Maintenance Improvements General Fund-001 Public Works 100,000 100,000 53012 Fire Station 107 FY 15-FY18 Engineering - 3,000,000 53013 Miramar Cultural Center Expansion & Modification FY 15-FY 16 Engineering - 3,000,000
Fleet Maintenance Vehicle Parking Lot FY 15 PW-Fleet Maint - 274,300 Fire Station 84 Renovation FY 15 - FY16 Fire-Rescue - 300,000 Total BI Projects 100,000 6,674,300
Capital Equipment & Vehicle54006 Clam Truck Stormwater Fund 415 Public Works 170,000 170,000 54007 WWRF Equipment Replacements Utility Fund 410 Utilities 225,000 325,000
Advanced Life Support Rescue (053) FY 15 Fire-Rescue - 300,000 Factory Refurbishment Engine (056) FY 15 Fire-Rescue - 130,000 Advanced Life Support Rescue (062) FY 15 Fire-Rescue - 300,000 Advanced Life Support Rescue (055) FY 15 Fire-Rescue - 300,000 Factory Refurbishment Engine (057) FY 16 Fire-Rescue - 130,000 Advanced Life Support Rescue (068) FY 16 Fire-Rescue - 300,000 Advanced Life Support Rescue (069) FY 16 Fire-Rescue - 300,000 Advanced Life Support Quint (036) FY 16 Fire-Rescue - 625,000 Advanced Life Support Rescue (Station 107) FY 17 Fire-Rescue - 375,000 Advanced Life Support Quint (Station 107) FY 17 Fire-Rescue - 750,000 Advanced Life Support Quint 100' (042) FY 18 Fire-Rescue - 925,000 Supervisory Emergency Response Vehicle (SERV) (2) FY 15 Fire-Rescue 290,000 Total CE Projects 395,000 5,220,000
Total FY 2014-FY 2018 CIP 5 Year Projects 4,660,000 35,436,300
Note: Project numbers are only assigned to existing and FY 2014 projects
Justifications for FY 2014 capital projects are available within each budgeted fund
Landscape & Beautification-Mir Pky (From SW 64 Ave to Palm Ave and Red Road Gateway
FY 2014- FY 2018
5-Year Schedule FY 2014 - FY2018
Budgeted FY 2014
5-Year Total Cost
City of Miramar 58