RE.1 - Amend 2025-2026 Operating Budget

WHEREAS, on September 25, 2025, the City Commission, pursuant to Resolution No.24-0413, adopted a General Fund budget for the City of Miami (“City”) for the Fiscal Year beginning October 1, 2025, and ending September 30, 2026 (“Fiscal Year 2025-26”), in the amount of $1,224,745,000 and the total budget for all non-capital funds in the amount of $1,830,273,000; and

WHEREAS, it is necessary to make corresponding adjustments to the budget for the Special Revenue Fund as previously noted in Resolution No. R-25-0480 and Resolution No. R-25-0490, both adopted by the City Commission on November 27, 2025, Resolution No. R-26-0052, adopted by the City Commission on January 22, 2026, and in Resolution No. R-26-0128 and Resolution No. R-26-0129, both adopted by the City Commission on March 12, 2026; and

WHEREAS, the City Administration recommends this amendment to the Fiscal Year 2025-26 Adopted Budget (Amendment No. 1), in which the Adopted Budget’s General Fund appropriation be changed from $1,224,745,000 to $1,246,009,000, and the total Adopted Budget for all non-capital funds to be accordingly changed from $1,830,273,000 to $1,885,421,000; and

WHEREAS, the City Administration also recommends this amendment to the FY 2025-26 Multi-Year Capital Plan, which was adopted on September 25, 2025, pursuant to Resolution No. R-25-0412 as subsequently amended (“Capital Plan”), in order to allocate all transfers-out to the Capital Plan; and

WHEREAS, the City Manager’s Memorandum, dated May 1, 2026, and the attachments thereto, attached and incorporated as Exhibit “A” (“City Manager’s Memorandum”), sets forth the detailed information for this Fiscal Year 2025-26 Adopted Budget Amendment No. 1 and for this Capital Plan Amendment; and

WHEREAS, the major source of revenue for the General Fund is derived from the category identified as "Property Taxes" in the amount of $647,599,000; and

WHEREAS, the General Fund appropriation is being changed from the Adopted Budget of $1,224,745,000 to $1,247,009,000 and

WHEREAS, the total Special Revenue Fund appropriation changes from the Amended Budget of $393,902,000 to $418,813,000; and

WHEREAS, the total Debt Service Fund appropriation of $91,829,000 remains unchanged; and

WHEREAS, the total Internal Service Fund appropriation of $127,770,000 remains unchanged; and

WHEREAS, it is necessary to make corresponding adjustments to the Adopted Budget, as amended, and the Adopted Capital Plan, as amended; and

WHEREAS, it is also in the best interest of the City to ratify, approve, and confirm certain necessary actions of the City Manager and designated City officials and departments to update the relevant financial controls, project close-outs, accounting entries, and computer systems in connection herewith and for grants and other funding sources in progress, and for necessary related document negotiations and executions, all in forms acceptable to the City Attorney;

NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY OF MIAMI, FLORIDA:

Section 1. The recitals and findings contained in the Preamble to this Resolution are adopted by reference and incorporated as if fully set forth in this Section.

Section 2. The following appropriations are made for the municipal operations of the General Fund for Fiscal Year 2025-26:


Section 3\. The above appropriations for the General Fund are made based on the following sources of revenue for Fiscal Year 2025-26:


Section 4. The following appropriations are made for the municipal operations of the Debt Service Fund for Fiscal Year 2025-26:


Section 5. The above appropriations for the Debt Service Fund are made based on the following sources of revenue for Fiscal Year 2025-26:


Section 6. The following appropriations are made for the municipal operations of the Special Revenue Fund for Fiscal Year 2025-26:


Section 7. The above appropriations for the Special Revenue Fund are made based on the following sources of revenue for Fiscal Year 2025-26:


Section 8. The following appropriations are made for the municipal operations of the Internal Service Fund for Fiscal Year 2025-26:


Section 9\. The above appropriations for the Internal Service Fund are made based on the following sources of revenue for Fiscal Year 2025-26:


Section 10.  The following appropriations for capital projects are made based on the Capital Plan, as amended, based on the transfer-out from General Fund in the total amount of $17,371,000 and from Special Revenue Fund in the total amount of $4,263,929.87, and on interest earned in fund 31700 - Oracle Cloud Series 2023B in the total amount of $1,900,000, all as set forth in Exhibit “A,” attached and incorporated.

Section 11. This Resolution is a resolution of precedent and all other resolutions in conflict with it are held null and void insofar as they pertain to these appropriations; however, no provision contained in this Resolution shall be construed to violate the Anti-Deficiency Act, as set forth in Sections 18-500 through 18-503 of the Code of the City of Miami, Florida, as amended (“City Code”).  The appropriations are the anticipated expenditure requirements for the City but are not mandatory should efficient administration of City departments and boards or altered economic conditions indicate that a curtailment in certain expenditures is necessary or desirable for the general welfare of the City. The City Manager is specifically authorized1to create awards and transfer funds between accounts and awards and withhold any of these appropriated funds from encumbrance or expenditure should such action appear advantageous to the economic and efficient operation of the City. The City Manager is also authorized1to transfer any excess unrestricted money from other funds to the General Fund provided that those are appropriated monies which are no longer needed to implement the original purposeof the appropriation, which are legally available at the time of such transfer, and whose expenditure is not limited to use for any other specifiedpurpose.

Section 12. The City Manager is authorized1to make any changes to adjust, amend, and appropriate the City’s Adopted Budget, Five-Year Financial Plan, Strategic Plan, and Adopted Capital Plan, all as amended.

Section 13. All departments and the number of employees designated therein provided for in this budget either by position summary or by the organizational chart are deemed approved by the City Commission. Any permanent change regarding same shall require City Commission approval.

Section 14. The City Manager is authorized1to administer the executive pay plan and benefit package and to disburse the funds appropriated herein for said purpose in a manner he deems appropriate. The City Manager is also authorized1to administer and disburse the City Commission benefit package. Except for those positions in which the salary is established by City Commission action, the City Manager is further authorized1to establish the salaries of those employees in executive and staff positions in accordance with the executive and staff pay plan. These employees may receive any salary increases given in this Resolution.

Section 15. The City Manager is authorized to disburse any funds that may be designated by the City Commission as cost-of-living or other pay adjustments to Civil Service, executive, and staff employees as may be approved by the City Manager.

Section 16. Nothing contained in this Resolution shall be construed as to prohibit or prevent the City Manager, the administrative head of the City, who is responsible for the efficient administration of all departments, from exercising the power granted to and imposed upon him in the Charter of the City of Miami, Florida, as amended (“Charter”), to fix, adjust, raise, or lower salaries and to create, abolish, fill, or hold vacant, temporary, or permanent positions whenever it has been determined by the City Manager to be in the best interest of efficient and economical administration of the City and all its departments. The authority1contained in this Section shall also be applicable whenever the City Manager shall cause a department to reorganize itself to perform its services more efficiently. Such reorganization may include reduction ofbudgeted positions, reclassification of positions, and/or alteration of the number of budgeted positions in any given classification.

Section 17. The transfer of funds between the detailed accounts comprising any separate amount appropriated by the above Sections hereof is approved and authorized when such transfer shall have been made at the request of the City Manager and when such transfer shall have been made of any part of an unencumbered balance of an appropriation to or for a purpose or object for which the appropriation for Fiscal Year 2025-26 has proved insufficient.

Section 18. The transfer of funds between the detailed accounts comprising any separate amount appropriated by the above Sections hereof is approved and authorized1when such transfer of funds is made at the request of the City Manager and when such transfer is to be made between the detailed accounts appropriated to the same office, department, or division.

Section 19. To effect salary adjustments, the City Manager is further authorized1to make departmental and other transfers from any reserve accounts established in the General Fund and is authorized1to approve transfers for any unforeseen requirements of all appropriated funds as may be required so long as such transfer is consistent with theprovisions contained in Chapter 18, Article IX of the CityCode.

Section 20. To facilitate effective budgetary control and sound fiscal management, the City Manager is further authorized1to transfer funds from departmental budget reserve accounts to the Emergency Account of Non-Departmental Accounts to other Funds and to departmental budget reserve accounts from the Emergency Account of Non-Departmental Accounts to other Funds.

Section 21. The Emergency Account is declared to be appropriated to meet emergency expenses and is subject to expenditure by the City Manager for any emergency purpose.

Section 22. Except as herein provided, transfers between items appropriated shall be authorized by resolution amendatory hereto except that transfers from the Non-Departmental Accounts may be made by resolution.

Section 23. The City Manager is authorized1to invite or advertise for bids for the purchase of any material, equipment, physical improvement, or service provided by the aforementioned appropriations or which may be provided for in accordance with Chapter 18 of the City Code for which formal bidding is required. Such bids to be returnable to the City Commission or City Manager in accordance with Charter and City Code provisions.

Section 24. Expenditure of the herein appropriated funds is authorized1in the procurement of goods and services by award or contract for the same by the City Commission following the use, if applicable, of competitive negotiations unless the award of such contract by the City Manager is expressly allowed under Charter and City Code provisions.

Section 25. Certain necessary actions by the City Manager and the designated City officials and departments to update the relevant financial controls, project close-outs, accounting entries, and computer systems in connection herewith and for grants in progressare hereby ratified, approved, andconfirmed.

Section 26. The City Manager is hereby further authorized1to undertake certain necessary related document negotiations and executions, all in forms acceptable to the City Attorney, in connection herewith.

Section 27. This Resolution shall become effective immediately upon its adoption and signature of the Mayor.