BH.21 - Adopt Tentative Budget Appropriations

WHEREAS,pursuanttoSections200.065(2)(a)(4)and(2)(c),Florida Statutes, the CityManagerhasprepared andsubmittedtothe City Commission aproposedbudgetofthe expendituresandrevenuesofall CityofMiami ("City")Departments,Offices,andBoardsforthe Fiscal Yearbeginning October 1, 2026,andending September30,2027 (“Fiscal Year 2026-27”); and

WHEREAS,acopyofthe proposedbudgethasbeen postedontheCity’swebsite and hasbeenonfile intheOfficeofthe City Clerksince August 4, 2026;and

WHEREAS,theGeneralFund BudgetforFiscal Year 2026-27 is$1,297,728,000.00 and thetotal Budgetforall non-capitalfunds is $1,862,446,000.00;and

WHEREAS,the City’sproposed tentativegeneral operating advaloremmillagerate is 7.1080 mills;and

WHEREAS,themajorsourceofrevenuefor theGeneralFund isderivedfromthe categoryidentifiedas“PropertyTaxes”inthe amountof$690,926,000.00; and

WHEREAS,itisin thebestinterestsoftheCitytoauthorize the CityManagertomake anynecessarychanges to adjust,amend,and appropriate theCity’s OperatingBudget,Five\- YearFinancialPlan,StrategicPlan,and Multi-YearCapitalPlan, allforthepurposessetforthin thisResolution;and

WHEREAS,itisin thebestinterestsoftheCitytoratify,approve, andconfirmcertain necessaryactionsoftheCityManageranddesignatedCity Departmentsinordertoupdatethe relevantfinancial controls,projectclose-outs, accounting entries, andcomputersystemsin connectiontherewith andforgrants in progress;and

WHEREAS,provisionshave been dulymade bythe City CommissionforPublic Hearingsontheproposed budget beforethe CityCommission asa Committee oftheWhole and PublicHearingsthereonhave been held asrequired pursuanttoSection 200.065, Florida Statutes;

NOW,THEREFORE,BEITRESOLVED BYTHECOMMISSIONOFTHECITYOF MIAMI,FLORIDA:

Section1.Therecitalsandfindingscontained inthePreamble tothisResolution are adoptedbyreference and incorporated asiffullysetforth inthisSection.

Section2.TheCityManagerhasrecommendeda proposedbudget, including the Five-YearFinancialPlan, for theCityfor Fiscal Year 2026-27.

Section3.Theproposedbudget,assubmittedtotheMiami City Commission (“City Commission”)onSeptember 10, 2026,is attached and incorporatedherein byreference and istobecomethetentative budgetforthe City,as herebyadopted.

Section4.Thefollowingappropriationsaremadefor themunicipal operationsofthe General Fundfor theFiscal Year 2026-27:


Reserves Basedon Financial IntegrityPrinciples: (IncludedinGeneralFund– NDA)

| | |
| --- | --- |
| Contingency Reserves | $5,000,000 |
| Undesignated Reserves | \- |
| TOTAL RESERVES | $5,000,000 |

Section5.Theabove appropriationsfor themunicipal operationsoftheGeneral Fund aremadebasedonthefollowingsourcesofrevenuesfor Fiscal Year 2026-27:


Section6.Thefollowingappropriationsaremadefor themunicipal operationsof DebtService FundsforFiscal Year 2026-27:


Section7.The above appropriationsfor themunicipal operationsofDebtService Fundsaremadebased on thefollowingsourcesofrevenuesfor Fiscal Year 2026-27:


Section8.Thefollowingappropriationsaremadeforthemunicipal operationsof Special Revenue Funds forFiscal Year 2026-27:


Section9.The above appropriationsfor themunicipal operationsofSpecial Revenue Fundsaremade based onthefollowing sourcesofrevenuesforFiscal Year 2026-27:


Section10.Thefollowingappropriationsaremadefor themunicipal operationsof InternalService FundsforFiscal Year 2026-27:


Section11.The above appropriationsfor themunicipal operationsofInternal Service Fundsaremadebased on thefollowingsourcesofrevenuesfor Fiscal Year 2026-27:


Section12.ThisResolution isaresolutionofprecedentandall otherresolutions in conflictwith itareheldnull and void insofarastheypertain totheseappropriations; however,noprovision contained inthisResolution shall beconstruedtoviolatethe Anti-DeficiencyAct,assetforth inSections 18-500 throughSections18-503oftheCity Code.Theappropriations are theanticipatedexpenditurerequirementsfor the City,butarenotmandatoryshould efficient administration ofCity Departmentsand Boards oralteredeconomicconditionsindicatethata curtailmentin certain expendituresisnecessaryor desirableforthegeneralwelfareoftheCity.TheCityManagerisspecificallyauthorized to createawardsandtotransferfundsbetween accountsandawards,and to withhold anyofthese appropriatedfundsfromencumbrance orexpenditureshould suchaction appearadvantageous totheeconomicandefficientoperation oftheCity.TheCityManagerisalso authorized1 to transfer anyexcess unrestrictedmoneysfromotherfunds totheGeneralFund provided that thoseareappropriatedmoneyswhich are nolongerneededtoimplementtheoriginal purposeof the appropriation,whicharelegallyavailable atthetimeofsuchtransfer,and whose expenditure isnotlimitedtouseforanyotherspecifiedpurpose.

Section13.TheCityManagerisauthorized1 tomakeanynecessarychangesto adjust,amendand appropriatetheCityOperatingBudget, Five YearFinancial Plan,Strategic Plan,andthe Multi-Year Capital Plan,with transfersin and/or out,asnecessary andapplicable, oflegallyavailable funds,andtodesignateprojects, services,components,values,amounts, and uses, asnecessaryand applicable,forpurposes setforth inthisResolution.

Section14.All departmentsandthenumberofemployeesdesignatedtherein providedforinthisbudgeteither bypositionsummary or bytheorganizational chartaredeemed approved bytheCity Commission. Anypermanentchangeregardingsame shall requireCity Commission approval.

Section15.TheCityManagerisauthorized1 to administertheexecutive payplan and benefitpackage,todisbursethefundsappropriated hereinfor said purpose in amanner heor she deemsappropriate.TheCityManagerisalsoauthorized1 to administerand disbursethe City Commission benefitpackage.Withthe exception ofthosepositionsinwhich the salaryis established by City Commission action,the CityManagerisfurtherauthorized1 to establish the salariesofthoseemployees in executive and staffpositionsin accordancewith the executive and staff payplan.These employeesmayreceive anysalaryincreasesgiven in Section 16.

Section16.TheCityManagerisauthorized1 to disburseanyfunds thatmaybe designatedbytheCityCommission ascost-of-living orotherpayadjustmentstoCivil Service, executive and staffemployeesas maybeapproved bythe CityManager.

Section17.Nothing contained inthis Resolution shall beconstruedastoprohibitor preventtheCityManager,the administrative headoftheCity,who isresponsiblefor the efficientadministrationofall Departments,fromexercisingthepowergrantedtoand imposed uponhimorher in theCharteroftheCityofMiami (“Charter”)tofix,adjust,raise, or lowersalaries,andtocreate, abolish,fill,orhold vacant,temporaryorpermanentpositions wheneverithasbeen determined bytheCityManagerto be in thebestinterest ofefficientand economical administrationoftheCityand all its Departments.Theauthoritycontained inthis Sectionshall also beapplicablewheneverthe CityManagershall cause aDepartmentto reorganize itselftoperformitsservices moreefficiently;suchreorganization mayinclude reductionofbudgetedpositions,reclassificationofpositions, andalterationofthenumberof budgeted positionsin anygiven classification.

Section18.Thetransferoffundsbetween thedetailed accountscomprisingany separateamount appropriated bytheabove sectionshereofisapproved and authorized1when such transfer shall havebeen madeattherequestof the CityManagerandwhen such transfer shall have beenmadeofanypartofan unencumbered balanceofanappropriationtoorfor a purpose orobjectfor which theappropriationforthe hereinfiscalyearhasprovedinsufficient.

Section19.Thetransferoffundsbetween the detailed accountscomprisingany separateamount appropriated bytheabove sectionshereofisapproved and authorized1when such transfer offunds ismadeattherequestofthe CityManagerandwhen suchtransferisto be madebetween thedetailed accountsappropriatedtothesameoffice, department,or division.

Section20.Toeffect salary adjustments, the CityManagerisfurtherauthorized1 to makedepartmentalandother transfersfrom anyreserve accountsestablished intheGeneral Fund,andisauthorized1toapprovetransfersforanyunforeseen requirementsofall appropriatedfundsas maybe requiredso longassuchtransferisconsistentwith theprovisions contained inChapter 18,ArticleIXofthe City Code.

Section21.  Tofacilitateeffective budgetarycontrolandsoundfiscalmanagement,the CityManagerisfurtherauthorized1 totransferfundsfrom departmentalbudgetreserve accounts totheEmergencyAccountofNon-DepartmentalAccountstootherFunds, andtodepartmental budgetreserve accountsfrom theEmergencyAccountofNon-Departmental Accountstoother Funds.

Section22.TheEmergencyAccountisdeclaredtobe appropriatedtomeet emergencyexpensesand is subjecttoexpenditure bythe CityManagerfor anyemergency purpose.

Section23.Exceptasherein provided,transfersbetween itemsappropriated shall be authorized byresolutionamendatoryhereto, exceptthattransfersfromtheNon-Departmental AccountsmaybemadebyResolution.

Section24.TheCityManagerisauthorized1 to invite oradvertiseforbidsforthe purchaseofanymaterial,equipment, physicalimprovement, orservice provided bythe aforementioned appropriations orwhich maybe providedforinaccordancewith the authorityof Chapter18oftheCityCode,for whichformalbiddingisrequired,suchbids tobereturnableto the City Commission orCityManagerinaccordance with Charteror City Codeprovisions.

Section25.Further, expenditureofthe hereinappropriatedfunds is authorized1in the procurementofgoodsandservices byawardorcontractforthesamebythe City Commission followingtheuse,ifapplicable,ofcompetitive negotiationsunlesstheawardofsuchcontractby the CityManagerisexpresslyallowed underCity Code provisions.

Section26.Certain necessaryactionsbytheCityManager and thedesignatedCity Departmentsin ordertoupdatetherelevantfinancial controls,projectclose-outs,accounting entries, andcomputersystemsinconnectiontherewith andforgrantsinprogress, arehereby ratified,approved,and confirmed.

Section27.The City Manager is authorized1to negotiate and execute anyand all agreements necessary, all in forms acceptable to the City Attorney, in order to accomplish any of the appropriations and allocations stated herein.

Section28.ThisResolution shall becomeeffective immediatelyuponitsadoptionand signatureoftheMayor.