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budget & finance committee reportIn an era of grave economic downturn, rising foreclosure filings, a national unemployment rate of 9.7 percent and a Miami -Dade County unemployment rate of 11.1 per cent, most municipalities and counties are in deficit and budget shortfall positions; the City of South Miami, Florida, is indeed fortunate to have city management which is proactive and projected further economic decline. This proactive and visionary approach has resulted in a proposed budget that is 3.1 percent less than last year's budget (i.e., Fiscal Year 2008 - 2009); with no staff salary cuts, no staff layoffs or furloughs, services at normal levels, and plans to move forward without a mileage increase. The Budget and Finance Committee composed of Misters Rene W. Guim, Dana M. Moss, Sr., James Dundorf, Lonnie Robinson, and Dr. R. Paul Young pursuant to Ordinance No. 17 -07 -1918, which is amended by Ordinance No. 15 -02 -1783, is to provide advice and recommendations to the City Commission regarding the adoption and implementation to the financially sound annual budgets and investment policies. Consequently, the Budget and Finance Committee carefully read, reviewed, queried, researched, and brought in additional outside expertise to accomplish the above stated purpose of the Committee. The odyssey of the Budget and Finance Committee began on July 23rd, 2009. Meetings encompassed thorough reviews of financial statements; the City Manger's Proposed Budget and Budget Message to the Mayor, Vice Mayor, and Commission; meetings with all City of South Miami Department Heads to discuss departmental budgets, departmental goals, and operations; meetings with City of South Miami Pension Fund Money Managers and Actuaries; reviewed of the City's Pension Funds and Management; investment practices; and a review of a series of Page 2 of 3 questions, misconceptions, and carnards posed by citizens about the City of South Miami's operations and finances. CATERGORICA6 RECOMMENDATIONS The City of South Miami Budget and Finance Committee hereby makes the following categorical recommendations to the Mayor, Vice Mayor, and City Commission for the City of South Miami Budget for Fiscal Year 2009 -2010: Maintain the current ad valorem taxation millage rate of 5.279. ➢ The Fiscal Year 2009 -2010 Budget is 3.31 percent less than last year's budget (Fiscal Year 2008 - 2009). ➢ Maintain a contingency fund of at least 10 percent of the total budget. A Vigorously support the City's grant development initiatives. ➢ Insure that the commercial tax base always exceeds the residential tax base. A Maintain the current garbage and recycling tax rate. ➢ Maintain current staffing levels without salary or time reductions. ➢ Prudently and diplomatically negotiate with the Unions to maintain current levels so that other City staff is not adversely impacted and positive staff morale is maintained throughout the City. ➢ Maintain the current Pension Managers (i.e., The BOGDAHN GROUP) because of their excellent performance in managing and investing pension funds. ➢ Maintain the current service levels to the citizens of South Miami, Florida. ➢ Insure that all full time City staff are contributing members of the City's Pension Fund. 9 Begin Budget and Finance Committee Meetings on or about July 1, so that the Committee has time to prepare recommendations for balancing the current year's budget, and setting next Fiscal Year's Budget not to exceed mileage rate. Page 3 of 3 Require future Budget and Finance Committees to provide a written report to the City Commission encompassing the full scope of responsibilities as indentified in the City Code. ➢ Establish and advertise a link on the City's web site to allow residents and staff to forward budget related questions and issues anonymously and directly, to the Committee Chair or their designee. ➢ Recognize the performance of the City Manager in whatever way the City Commission deems appropriate and institutionalize the budget process improvements he has initiated. > Itemize and list solid waste and recycling fees as separate from the General Fund revenues (as other cities do), so citizens can clearly see that their millage rate is significantly less than other cities. > The City Manager should refocus Planning and Zoning Department personnel on grant preparation work; such as facilitating and accelerating engineering studies that could assist the City in being eligible for future grants. On behalf of THE BUDGET AND FINANCE COMMITTEE it is a pleasure to report these findings and recommendations to you. Misters Rene W. Guim, Dana M. Moss, Sr., James Dundorf, Lonnie Robinson, and Dr. R. Paul Young, Chair. ----- September 10, 2009