City of Miami, Florida

Transcription

1 City of Miami, Florida For use in FY 2019 Based on Actual Expenditures for the Fiscal Year Ended September 30, 2017 Prepared June 2018

2 FOR FY 2019 BASED ON ACTUAL EXPENDITURES FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2017 TABLE OF CONTENTS I. INTRODUCTION Certificate of Cost Allocation Plan & Indirect Costs....ii City Organizational Chart... iv Cost Allocation Plan Methodology... v II. Detailed Table of Contents... viii Summary Schedules: Schedule A Allocated Costs by Organization... 1 Schedule C Summary of Allocated Costs... 6 Schedule D Detail of Allocated Costs... 8 Schedule E Summary of Allocated Basis Schedule F Indirect Cost Rate Proposal Detail Allocation Schedules for Central Service Departments Indirect Cost Rate Base Details Schedule of Expenditures of Federal Awards

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4 Certificate of Cost Allocation Plan and Indirect Costs

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6

7 City Organizational Chart

8 CITY COMMISSION Chairman: Keon Hardemon District 5 Vice-Chairman: Ken Russell District 2 Commissioner: Wifredo Willy Gort District 1 Commissioner: Joe Carollo District 3 Commissioner: Manolo Reyes District 4 City Attorney Victoria Méndez City Clerk Todd B. Hannon Independent Auditor General Theodore Guba, CPA ORGANIZATION CHART Chief Service Officer Chief Administrator / City Manager Emilio T. González, Ph.D. ORGANIZATIONAL CHART Executive Mayor Francis X. Suarez Office of International Business Development Building Police Fire-Rescue Assistant City Manager Finance Film and Entertainment Assistant City Manager / Chief Financial Officer Capital Improvements Grants Administration Assistant City Manager Code Compliance Communications Information Technology Management and Budget Public Works Planning and Zoning Human Resources Equal Opportunity and Diversity Programs Procurement Agenda Coordination Solid Waste Bayfront Park Management Trust Civilian Investigative Panel Miami Parking Authority Virginia Key Beach Park Trust Civil Service Board Resilience and Sustainability General Employees and Sanitation Employees Retirement Trust Fire Fighters and Police Officers Retirement Trust Risk Management Parks and Recreation Community and Economic Development General Services Administration Neighborhood Enhancement Team Real Estate and Asset Management Transportation Management Downtown Development Authority Miami Sports and Exhibition Authority Coconut Grove BID Liberty City Trust Midtown CRA Wynwood BID Omni CRA Southeast Overtown Park West CRA iv

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10 Cost Allocation Methodology

11 City of Miami, Florida Cost Allocation Methodology OVERVIEW The City of Miami s (the City) Cost Allocation Plan identifies the costs of indirect services provided by central service departments of the City based on actual expenditures for fiscal year ending September 30, The Cost Allocation Plan is used by the City to claim indirect costs as charges against awards (grants) and City funds. The list of federal/state grants and awards that are charged indirect costs based on the results of this plan are located in Schedule F Indirect Cost Rate Proposal. The Cost Allocation Plan is a document that distributes, or allocates, City indirect costs. Indirect costs are those costs incurred by City divisions and departments that benefit other City divisions and departments. Examples of City indirect costs are personnel, purchasing, human resources and the Finance Department. The primary purpose for preparing the Cost Allocation Plan is to (1) identify the appropriate division and department indirect costs and (2) calculate corresponding indirect cost rates if needed. The significant steps involved in preparing the Cost Allocation Plan include the following: Identify the City divisions and departments that provide support to other City divisions and departments. These divisions and departments are referred to as central service or allocating departments. Identify the City divisions and departments that receive support from other City divisions and departments. These departments are referred to as grantee or receiving departments. Accumulate the allowable actual expenditures of the City divisions and departments that provide support to other City divisions and departments. Distribute, or allocate, the allowable expenditures of the City divisions and departments that provide support to other City divisions and departments based on available, meaningful, measurable and auditable allocation statistics that match the service provided to the service received. v

12 PROCESS A double-step down allocation methodology is used to allocate the allowable costs of the central service divisions and departments. This methodology recognizes the cross support provided between central service divisions and departments. For example, accounting supports the information systems department by providing payroll, paying vouchers and preparing a budget. However, the information systems department also supports accounting by providing software and hardware support and by maintaining and administering various applications and systems. The double-step down methodology requires an initial sequencing of allocating divisions and departments. In the first step of the doublestep methodology, allowable costs from central service divisions and departments are allocated in the sequence selected to all City divisions, departments and funds; including to other central service divisions and departments. The second step in the double-step down methodology is made to fully account for the cross support provided between central service divisions and departments. Central service divisions and departments are closed after the second step in the double-step down allocation methodology. FORMAT OF THE REPORT The City s Cost Allocation Plan is organized as follows: 1. Nature and Extent of Services for the Central Service Department 2. Summary schedules 3. Detail schedules The Nature and Extent of Services is a narrative description of the central service and each function that was identified. Also described are the allocation bases used for each function and other relevant information on expenditures. The Summary Schedules provide a recap of the results of the cost allocation process as described below: A table of contents is included at the beginning of the Plan. The allocation of costs has been accomplished in the same order as shown in the Table of Contents. The Table of Contents also permits the ready identification of the following summary data and sections of the Plan: 1. Schedule A - Allocated Costs by Department demonstrates for each Receiving Department the costs received from each Central Service Department. This schedule answers the question: Which Central Service Department actually allocated the costs to each Receiving Department? vi

13 2. Schedule C - Summary of Allocated Costs is the simplest report to use when balancing to the financials. This schedule demonstrates the full sequence of all departments. The Central Service Departments are listed first and in the order of their allocating sequence. Basically this schedule demonstrates the costs to be allocated, the adjustments made to these costs, and the results of the allocations. The Receiving Departments follow the Central Service Departments with the total allocations received from all Central Service Departments. 3. Schedule D - Detail of Allocated Costs provides a view of the allocation flow of costs for each Central Service Department. This schedule allows the reader to see how the process sequentially zeroes out all the Central Service Department costs and allocates them to Receiving Departments. 4. Schedule E Summary of Allocated Costs demonstrates for each Central Service Department the services or functions of the Central Service Department and the basis for the allocation of each function. This schedule is a convenient reference for reviewing the activities identified for each Central Service Department. This is particularly important when preparing a new plan and incorporating organizational and services changes. 5. Schedule F Indirect Cost Rate Proposal calculates indirect cost rates for selected Receiving Departments. The indirect rate is computed as the total indirect costs allocated to the Receiving Department divided by the total Salary cost of the Receiving Department. The detail schedules follow the summary schedules in the cost allocation plan. These schedules demonstrates the original costs being allocated by each Central Service Department. The adjustments are applied; the functions are defined; the incoming costs from other Central Service Departments are detailed; the allocation calculations for both step-downs are documented; and the results for each Central Service Department are summarized. vii

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15 Cost Allocation Plan

16 MaxCars - Cost Allocation Module 07/11/ :54:20 AM CITY OF MIAMI, FLORIDA Table of Contents Summary Data Summary Page # Schedule A - Allocated Costs By Department A 1 Schedule C - Summary Of Allocated Costs C 6 Schedule D - Detail Of Allocated Costs D 8 Schedule E - Summary Of Allocation Basis E 16 Schedule F - Indirect Cost Rate Proposal F 19 Building Depreciation Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Miami Riverside Center Schedule.5 - Allocation Summary Equipment Depreciation Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Equipment Depreciation Schedule.5 - Allocation Summary City Clerk Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Records Management Schedule.4 - Detail Activity Allocations-Legislative Services Schedule.4 - Detail Activity Allocations-General Government Schedule.5 - Allocation Summary City Attorney Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Legal Services Schedule.5 - Allocation Summary Civil Service Board Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Civil Service

17 MaxCars - Cost Allocation Module 07/11/ :54:20 AM CITY OF MIAMI, FLORIDA Table of Contents Schedule.5 - Allocation Summary City Manager's Office Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Management & Leadership Schedule.5 - Allocation Summary Agenda Coordination Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Agenda Operations Schedule.5 - Allocation Summary Finance - Director's Office Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Finance Administration Schedule.4 - Detail Activity Allocations-Payroll Services Schedule.5 - Allocation Summary Finance - General Accounting Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-General Ledger Schedule.4 - Detail Activity Allocations-Accounts Payable Schedule.4 - Detail Activity Allocations-Fixed Assets Schedule.4 - Detail Activity Allocations-Grants & Special Revenues Schedule.4 - Detail Activity Allocations-Payroll Schedule.4 - Detail Activity Allocations-CIP/Special Projects Schedule.5 - Allocation Summary Finance - Treasury Management Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Customer Service Schedule.4 - Detail Activity Allocations-Cash Reciepts

18 MaxCars - Cost Allocation Module 07/11/ :54:20 AM CITY OF MIAMI, FLORIDA Table of Contents Schedule.4 - Detail Activity Allocations-Accounts Receivable Schedule.4 - Detail Activity Allocations-Debt Mgt/Investments Schedule.4 - Detail Activity Allocations-Business Tax Receipt Schedule.5 - Allocation Summary Finance - Financial System Services Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-General Ledger (Oracle) Schedule.4 - Detail Activity Allocations-Systems (Oracle) Schedule.4 - Detail Activity Allocations-Payroll (Oracle) Schedule.5 - Allocation Summary Human Resources Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Employee Relations Schedule.4 - Detail Activity Allocations-Labor Relations Schedule.5 - Allocation Summary Management and Budget Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Budget Requests Schedule.5 - Allocation Summary GSA - Administration Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Direction and Leadership Schedule.5 - Allocation Summary GSA - Miami Riverside Center Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-MRC Operations Schedule.4 - Detail Activity Allocations-Mail Operations

19 MaxCars - Cost Allocation Module 07/11/ :54:20 AM CITY OF MIAMI, FLORIDA Table of Contents Schedule.5 - Allocation Summary GSA - Graphics Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Graphics Services Schedule.5 - Allocation Summary GSA - Light Fleet Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Light Fleet & Small Equip Schedule.5 - Allocation Summary GSA - Heavy Fleet Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Heavy Fleet Schedule.5 - Allocation Summary Information Technology Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-IT System Operations Schedule.4 - Detail Activity Allocations-Telecommunications Schedule.4 - Detail Activity Allocations-Customer Service Schedule.5 - Allocation Summary Procurement Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Purchasing Schedule.4 - Detail Activity Allocations-P-Card & Surplus Schedule.5 - Allocation Summary

20 MaxCars - Cost Allocation Module 07/11/ :54:20 AM CITY OF MIAMI, FLORIDA Table of Contents 271 Auditor General Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Internal Audits Schedule.5 - Allocation Summary Risk Management Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Workers' Compensation Schedule.4 - Detail Activity Allocations-Group Insurance Schedule.4 - Detail Activity Allocations-Auto Insurance Schedule.4 - Detail Activity Allocations-General Liability Ins Schedule.4 - Detail Activity Allocations-Police Tort Liability Schedule.5 - Allocation Summary Equal Opportunity & Diversity Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-EO & Diversity Schedule.5 - Allocation Summary Grants Administration Detail Page # Narrative Schedule.2 - Detail Costs To Be Allocated Schedule.3 - Costs To Be Allocated By Activity Schedule.4 - Detail Activity Allocations-Grants Administration Schedule.4 - Detail Activity Allocations-Other Funding Schedule.5 - Allocation Summary

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22 Allocated Costs By Department Detail Central Service Departments 101 MAYOR COMMISSIONERS 151 NET - NEIGHBORHOOD OFFICE OF FILM AND ENTERTAINMENT 152 CODE COMPLIANCE FIRE-RESCUE POLICE Building Depreciation ,708 31,554 7,710 Equipment Depreciation City Clerk 0 318, ,681 1, City Attorney 78, ,033 10,796 2, , ,230 2,021, Civil Service Board 1,392 3,655 6, ,439 72, , City Manager's Office 13,194 34,636 59,376 3,298 42, ,772 1,415, Agenda Coordination 42, ,733 3, ,744 25, Finance - Director's Office 2,545 6,679 11, , , , Finance - General 7,260 17,807 23,127 1,545 16, , , Finance - Treasury 3,922 6,104 8, , , , Finance - Financial 1,720 5,904 12,489 1,365 9,563 74, , Human Resources 14,419 37,849 72,486 3,605 51, ,850 1,765, Management and Budget 14,193 67,415 67,415 10, ,376 1,252, GSA - Administration GSA - Miami Riverside ,869 52, ,098 49, GSA - Graphics ,208 6, GSA - Light Fleet 14,185 29, ,758 3, , ,925 3,450, GSA - Heavy Fleet ,977 22, Information Technology 71, , ,895 21, ,026 1,888,795 3,092, Procurement 19,902 52,359 47,132 7,483 15, , , Auditor General 2,891 5,938 15, , , , Risk Management 7,893 20,483 37,667 1,948 27, ,971 1,440, Equal Opportunity & 1,407 3,693 6, ,484 73, , Grants Administration , ,440 Total Allocated 297,786 1,349,970 1,066,969 64,335 1,169,347 7,264,737 18,113,536 Roll Forward Cost With Roll Forward 297,786 1,349,970 1,066,969 64,335 1,169,347 7,264,737 18,113,536 Adjustments Proposed Costs 297,786 1,349,970 1,066,969 64,335 1,169,347 7,264,737 18,113,536 Schedule A.001 Page 1

23 Allocated Costs By Department Detail Central Service Departments PUBLIC WORKS SOLID WASTE 221 DEPT OF REAL ESTATE & ASSET 242 GSA PROPERTY MNGT 245 GSA COMMUNICATIONS BUILDING PARKS & RECREATION Building Depreciation 17, , ,861 9,533 Equipment Depreciation City Clerk 49, , City Attorney 844, , , , , Civil Service Board 10,705 17,667 4,700 3, ,658 84, City Manager's Office 101, ,407 44,533 31,337 7,422 72, , Agenda Coordination 33,386 2,385 39, ,385 11, Finance - Director's Office 19,560 32,281 8,587 6,043 1,431 13, , Finance - General 62,187 72, ,813 18,779 6,429 45, , Finance - Treasury 125, , ,380 3,853 1, , , Finance - Financial 17,222 19,264 38,733 4,105 1,427 13, , Human Resources 126, ,407 54,772 38,995 9,196 89, , Management and Budget 109,991 63, , , , GSA - Administration ,222, , GSA - Miami Riverside 72,795 9,026 88, ,115 39, GSA - Graphics , GSA - Light Fleet 320, ,640 11, , , GSA - Heavy Fleet 283,891 2,675, , Information Technology 299, , , ,523 1,267, Procurement 86,993 69, , ,106 24,802 57, , Auditor General 38,938 62,880 27,925 7,307 1,879 20,687 81, Risk Management 66, ,701 26,408 18,510 4,349 43, , Equal Opportunity & 10,815 17,849 4,748 3, ,738 85, Grants Administration 0 23,215 46, ,430 Total Allocated 2,699,474 4,511,911 2,004,855 1,462, ,867 2,467,012 7,930,169 Roll Forward Cost With Roll Forward 2,699,474 4,511,911 2,004,855 1,462, ,867 2,467,012 7,930,169 Adjustments Proposed Costs 2,699,474 4,511,911 2,004,855 1,462, ,867 2,467,012 7,930,169 Schedule A.002 Page 2

24 Allocated Costs By Department Detail Central Service Departments PLANNING & ZONING 381 COMMUNICATIONS 401 CIP & TRANSPORTATION 441 RESILIENCY AND SUSTAINABILITY 910 CD-COMMUNITY & ECONOMIC 920 CRA - COMMUNITY REDEVELOPMENT 930 LIBERTY CITY Building Depreciation 29,167 5,251 21, , Equipment Depreciation City Clerk , ,139 34, City Attorney 409,754 31, ,962 7, , ,881 2, Civil Service Board 5, , , City Manager's Office 47,831 9,071 37,110 3,298 63, Agenda Coordination 15, , ,847 5,565 1, Finance - Director's Office 9,223 1,749 7, , Finance - General 33,260 8, ,505 1, ,150 27,016 2, Finance - Treasury 274,866 1,144 28, ,538 9,960 1, Finance - Financial 12,090 1,185 15,074 1,064 15,295 2, Human Resources 57,969 10,456 42,588 3,605 77, Management and Budget 67,415 17,741 7,096 14,193 10, GSA - Administration GSA - Miami Riverside 160,624 21,205 89, , GSA - Graphics 2, GSA - Light Fleet 1,456 12,956 29, ,620 3, GSA - Heavy Fleet , Information Technology 346,157 57, ,185 3, ,334 69,507 12, Procurement 27,760 27,243 53,791 1,531 34,030 6,284 2, Auditor General 11,313 2,017 30, ,822 34,062 1, Risk Management 27,968 5,445 23,280 1,924 37, Equal Opportunity & 5, , , Grants Administration , , Total Allocated 1,545, ,342 1,456,513 39,711 2,294, ,463 23,944 Roll Forward Cost With Roll Forward 1,545, ,342 1,456,513 39,711 2,294, ,463 23,944 Adjustments Proposed Costs 1,545, ,342 1,456,513 39,711 2,294, ,463 23,944 Schedule A.003 Page 3

25 Allocated Costs By Department Detail Central Service Departments 940 VIRGINIA KEY 950 CIVILIAN INVESTIGATIVE 960 PENSION 970 COMPONENT UNITS 980 ND - NON DEPARTMENTAL 999 OTHER SubTotal Building Depreciation , ,305 Equipment Depreciation City Clerk ,116 1,392,442 2,025, City Attorney 7,692 22, , ,833, Civil Service Board , City Manager's Office 0 4, , ,655, Agenda Coordination 795 1,589 3,180 14, , Finance - Director's Office , , Finance - General 20,815 3, , ,358 3,103, Finance - Treasury 31,425 1, , ,768 4,959, Finance - Financial 4,243 1, , Human Resources 0 4, , ,454, Management and Budget 0 3, ,384, GSA - Administration ,512, GSA - Miami Riverside , , , GSA - Graphics , GSA - Light Fleet 0 6, ,224, GSA - Heavy Fleet ,511, Information Technology 37,910 33, , ,284, Procurement 46,235 14, , ,196, Auditor General , ,057, Risk Management 0 2, , ,991, Equal Opportunity & , Grants Administration ,964,610 4,705,734 Total Allocated 149, ,710 12, , ,724 5,460,178 62,889,074 Roll Forward Cost With Roll Forward 149, ,710 12, , ,724 5,460,178 62,889,074 Adjustments Proposed Costs 149, ,710 12, , ,724 5,460,178 62,889,074 Schedule A.004 Page 4

26 Allocated Costs By Department Detail Central Service Departments Direct Billed Unallocated Total Building Depreciation ,305 Equipment Depreciation City Clerk 0 0 2,025, City Attorney 0 0 6,833, Civil Service Board , City Manager's Office 0 0 3,655, Agenda Coordination , Finance - Director's Office , Finance - General 0 0 3,103, Finance - Treasury 0 0 4,959, Finance - Financial , Human Resources 0 0 4,454, Management and Budget 0 0 2,384, GSA - Administration 0 0 1,512, GSA - Miami Riverside 257, ,203, GSA - Graphics 350, , GSA - Light Fleet 3,921, ,146, GSA - Heavy Fleet 6,836, ,348, Information Technology 0 0 9,284, Procurement 0 0 2,196, Auditor General 0 0 1,057, Risk Management 0 0 2,991, Equal Opportunity & , Grants Administration 0 0 4,705,734 Total Allocated 11,366, ,255,597 Roll Forward Cost With Roll Forward 11,366, ,255,597 Adjustments Proposed Costs 11,366, ,255,597 Schedule A.005 Page 5

27 Department CITY OF MIAMI, FLORIDA Summary Of Allocated Costs Total Expenditures Cost Adjustments Total Allocated Building Depreciation 418,536 0 Equipment Depreciation 8,392, City Clerk 1,848,090 ( 12,275) 131 City Attorney 7,972,923 ( 105,704) 141 Civil Service Board 377,827 ( 511) 150 City Manager's Office 3,270,177 ( 30,256) Agenda Coordination 357,837 ( 1,058) 160 Finance - Director's Office 2,047,552 ( 366,795) 161 Finance - General Accounting 27,693,637 ( 24,949,807) 162 Finance - Treasury Management 197,737,237 ( 193,928,185) 163 Finance - Financial System Services 377, Human Resources 4,289,194 ( 28,489) 231 Management and Budget 2,395,415 ( 8,497) 241 GSA - Administration 3,736,572 ( 1,729,331) 243 GSA - Miami Riverside Center 1,565,151 ( 71,671) 244 GSA - Graphics 646,664 ( 70,227) 246 GSA - Light Fleet 11,407,481 ( 6,449,269) 247 GSA - Heavy Fleet 7,805,994 ( 93,673) 251 Information Technology 10,504,963 ( 1,359,662) 261 Procurement 2,265,842 ( 8,993) 271 Auditor General 995,345 ( 3,204) Risk Management 2,945,454 ( 72,254) 431 Equal Opportunity & Diversity 369, Grants Administration 4,133,283 ( 9,395) 101 MAYOR 297, COMMISSIONERS 1,349, NET - NEIGHBORHOOD ENHANCEMENT TEAM 1,066, OFFICE OF FILM AND ENTERTAINMENT 64, CODE COMPLIANCE 1,169, FIRE-RESCUE 7,264, POLICE 18,113, PUBLIC WORKS 2,699, SOLID WASTE 4,511, DEPT OF REAL ESTATE & ASSET MGMT 2,004, GSA PROPERTY MNGT 1,462, GSA COMMUNICATIONS SERVICES 349,867 Schedule C.001 Page 6

28 Department CITY OF MIAMI, FLORIDA Summary Of Allocated Costs Total Expenditures Cost Adjustments Total Allocated BUILDING 2,467, PARKS & RECREATION 7,930, PLANNING & ZONING 1,545, COMMUNICATIONS 214, CIP & TRANSPORTATION 1,456, RESILIENCY AND SUSTAINABILITY 39, CD-COMMUNITY & ECONOMIC DEVELOPMENT 2,294, CRA - COMMUNITY REDEVELOPMENT AGENCY 301, LIBERTY CITY 23, VIRGINIA KEY 149, CIVILIAN INVESTIGATIVE PANEL 101, PENSION 12, COMPONENT UNITS 418, ND - NON DEPARTMENTAL 118, OTHER 5,460,178 Direct Billed Total Unallocated Total Totals 303,554,905 ( 229,299,256) 11,366, ,255,597 Deviation 52 Schedule C.002 Page 7

29 Detail Of Allocated Costs Department Building Depreciation Equipment Depreciation 121 City Clerk 131 City Attorney 141 Civil Service Board 150 City Manager's Agenda Building Depreciation ( 418,536) Equipment Depreciation 0 ( 8,392,100) City Clerk 0 8,544 ( 2,107,651) 17, ,926 90, City Attorney 31,711 18,772 78,690 ( 8,691,662) 4,483 42,398 39, Civil Service Board 3, ,822 ( 427,437) 3, City Manager's Office 15,679 12, ,089 2,088 ( 4,034,065) 12, Agenda Coordination , ,474 ( 629,008) 160 Finance - Director's Office 3,775 7, , ,948 6, Finance - General 27,688 52, ,002 18, Finance - Treasury 11,328 21, ,698 25, Finance - Financial 2,517 4, , Human Resources 25,653 10, ,334 3,568 33, Management and Budget 7,132 4, ,260 1,567 14,844 22, GSA - Administration 1,592 1,014, , ,773 2, GSA - Miami Riverside 12, , , GSA - Graphics 0 31, , GSA - Light Fleet 0 4,267, ,046 28, GSA - Heavy Fleet 0 1,539, ,046 28, Information Technology 32,945 1,247,466 3,519 29,156 6,440 61,025 1, Procurement 7,217 4, ,607 1,653 15,669 14, Auditor General 14,212 3, , , Risk Management 8,005 6, ,571 1,741 16,493 1, Equal Opportunity & 2, , , Grants Administration 4,472 13, ,054 4,700 44,533 2, MAYOR ,237 1,392 13,194 42, COMMISSIONERS , ,033 3,655 34, , NET - NEIGHBORHOOD ,796 6,266 59,376 3, OFFICE OF FILM AND , , CODE COMPLIANCE 6, ,342 4,439 42, FIRE-RESCUE 31, , ,230 72, ,772 8, POLICE 7, ,827 2,021, ,430 1,415,957 25, PUBLIC WORKS 17, , ,305 10, ,434 33, SOLID WASTE ,559 17, ,407 2, DEPT OF REAL ESTATE 21, ,667 4,700 44,533 39, GSA PROPERTY MNGT ,307 31,337 0 Schedule D.001 Page 8

30 Department CITY OF MIAMI, FLORIDA Detail Of Allocated Costs Building Depreciation Equipment Depreciation 121 City Clerk 131 City Attorney 141 Civil Service Board City Manager's Agenda 245 GSA , BUILDING 37, , ,997 7,658 72,571 2, PARKS & 9, ,822 84, ,752 11, PLANNING & 29, ,754 5,048 47,831 15, COMMUNICATIONS 5, , , CIP & 21, , ,962 3,917 37,110 31, RESILIENCY AND , , CD-COMMUNITY & 13, , ,411 6,701 63,499 23, CRA - COMMUNITY , , , LIBERTY CITY , , VIRGINIA KEY , CIVILIAN , ,123 1, PENSION , COMPONENT UNITS , , ND - NON 1, , , OTHER 0 0 1,392, Direct Billings Unallocated Total Schedule D.002 Page 9

31 Detail Of Allocated Costs Department 160 Finance - Director's 161 Finance - General 162 Finance - Treasury 163 Finance - Financial171-4 Human Resources 231 Management and 241 GSA Building Depreciation Equipment Depreciation City Clerk 1,776 12,644 10,032 3,629 10,599 13, City Attorney 8,435 13,272 2,428 5,312 47,431 66, Civil Service Board 740 1, , City Manager's Office 3,552 8,738 15,981 4,372 19,710 23, Agenda Coordination 444 1, ,464 3, Finance - Director's Office ( 2,367,873) 6,892 2,052 1,790 5,423 26, Finance - General 669,729 ( 3,786,368) 687 5,909 21, Finance - Treasury 802, ,680 ( 5,070,462) 39,591 28, Finance - Financial 124,158 3, ( 601,639) 2, Human Resources 6,520 9,678 2,008 12,221 ( 4,875,856) 26, Management and Budget 2,863 5,212 1,024 5,321 16,628 ( 2,639,767) GSA - Administration 1,113 8,186 2,861 2,277 6,851 21,288 ( 4,215,888) 243 GSA - Miami Riverside 1,431 6,391 1,799 1,708 9, , GSA - Graphics 795 3, , , GSA - Light Fleet 5, ,491 9,425 4,023 36, ,126, GSA - Heavy Fleet 5,565 62,711 8,238 3,349 36, ,126, Information Technology 11,768 32,208 5,216 14,595 74,017 35, Procurement 3,022 6,715 1,353 5,676 18, Auditor General 954 2, ,019 5,407 17, Risk Management 3,181 13,393 35,117 5,645 19, Equal Opportunity & 477 1, ,023 2,704 7, Grants Administration 8, ,313 8,450 5,891 48,935 14, MAYOR 2,545 7,260 3,922 1,720 14,419 14, COMMISSIONERS 6,679 17,807 6,104 5,904 37,849 67, NET - NEIGHBORHOOD 11,450 23,127 8,868 12,489 72,486 67, OFFICE OF FILM AND 636 1, ,365 3,605 10, CODE COMPLIANCE 8,110 16,374 37,750 9,563 51, FIRE-RESCUE 132, , ,334 74, , , POLICE 273, , , ,388 1,765,718 1,252, PUBLIC WORKS 19,560 62, ,906 17, , , SOLID WASTE 32,281 72, ,228 19, ,407 63, DEPT OF REAL ESTATE 8, , ,380 38,733 54, , GSA PROPERTY MNGT 6,043 18,779 3,853 4,105 38, ,222,928 Schedule D.003 Page 10

32 Department CITY OF MIAMI, FLORIDA Detail Of Allocated Costs 160 Finance - Director's 161 Finance - General 162 Finance - Treasury 163 Finance - Financial171-4 Human Resources Management and GSA GSA 1,431 6,429 1,716 1,427 9, , BUILDING 13,994 45, ,777 13,820 89,212 74, PARKS & 154, , , , , , PLANNING & 9,223 33, ,866 12,090 57,969 67, COMMUNICATIONS 1,749 8,036 1,144 1,185 10,456 17, CIP & 7, ,505 28,619 15,074 42,588 7, RESILIENCY AND 636 1, ,064 3,605 14, CD-COMMUNITY & 12, ,150 42,538 15,295 77,670 10, CRA - COMMUNITY 0 27,016 9,960 2, LIBERTY CITY 0 2,258 1, VIRGINIA KEY 0 20,815 31,425 4, CIVILIAN 795 3,332 1,818 1,250 4,506 3, PENSION COMPONENT UNITS ND - NON 1,749 10,632 4, , OTHER 0 165, , Direct Billings Unallocated Total Schedule D.004 Page 11

33 Detail Of Allocated Costs Department 243 GSA - Miami 244 GSA - Graphics 246 GSA - Light Fleet 247 GSA - Heavy Fleet 251 Information 261 Procurement 271 Auditor General Building Depreciation Equipment Depreciation City Clerk 1, ,450 15,176 3, City Attorney 114, , ,280 19,320 13, Civil Service Board 11, ,027 1, City Manager's Office 56, ,376 29,696 5, Agenda Coordination 2,763 1, ,073 3, Finance - Director's Office 17, ,853 22,181 2, Finance - General 99, ,279 1,823 4, Finance - Treasury 45, ,557 2,888 6, Finance - Financial 9, , Human Resources 93, ,214 29,475 7, Management and Budget 25, ,435 18,725 4, GSA - Administration 5, , , ,037 35,751 3, GSA - Miami Riverside ( 1,970,789) ,450 2, GSA - Graphics 0 ( 801,004) , GSA - Light Fleet 0 9 ( 10,633,619) ,135 8, GSA - Heavy Fleet ( 10,640,012) 0 80,048 13, Information Technology 133, ,729 0 ( 10,966,867) 57,901 15, Procurement 29, ,184 ( 2,667,258) 3, Auditor General 57, ,322 9,120 ( 1,168,513) Risk Management 35, , ,953 21,537 5, Equal Opportunity & 10, ,498 4, Grants Administration 18, ,783 29,760 7, MAYOR , ,359 19,902 2, COMMISSIONERS , ,421 52,359 5, NET - NEIGHBORHOOD , ,895 47,132 15, OFFICE OF FILM AND 3, , ,298 7, CODE COMPLIANCE 52, , ,026 15,803 9, FIRE-RESCUE 129,098 1, ,925 1,977 1,888, , , POLICE 49,887 6,030 3,450,950 22,387 3,092, , , PUBLIC WORKS 72, , , ,412 86,993 38, SOLID WASTE 9, ,640 2,675, ,132 69,154 62, DEPT OF REAL ESTATE 88, , , ,114 27, GSA PROPERTY MNGT ,106 7,307 Schedule D.005 Page 12