Budget Proposal For Miami-Dade County For Fiscal Year 2018/19 Introduction This paper reviews the budget proposal for Miami-Dade County for fiscal year 2018/19, the budget process, sources of revenue and expenditure. Overview And Budget Process. Miami-Dade County is one of the counties in the USA and contains 13 districts. Miami-Dade County has a population of 2.71M people with a median age of 39.9 and a median household income of $45,935. Between 2015 and 2016 the population of Miami-Dade County grew from 2.69M to 2.71M, a 0.74% increase, and its median household income grew from $43,786 to $45,935, a 4.91% increase. The legislative and the governing body of the county is the Board of commission elected into office by the registered voters in a non-partisan election. One county commissioner is elected from each county for the term of four years each; the county chatter normally sets the salaries for each commissioner. The Commissioners elect a Chairperson, who then appoints the Chairperson, Vice-Chairperson, and members of all committees. The Miami-Dade County commissioners normally plays a lot of roles which includes; reviews and adopts comprehensive development land use plans for the County, licenses and regulates taxis, transportation network entities, sets policy regarding public transportation systems, regulates utilities, adopts and enforces building codes, establishes zoning controls and establishes policy relating to public health, safety services and facilities, recreational and cultural facilities, housing and social services programs, and other services. The BCC normally sets the tax rates and approve the county budget every financial year. Each year, the commission sets the property tax millage rates and approves the County’s budget, which determines The expenditures and revenues are necessary to operate all County services, and enacts the County's strategic plan. The County Commission Board may override a Mayoral veto at its next regularly scheduled meeting by a two-thirds vote of those present. The Miami-Date county citizens do not directly play a role in the budget process, but the BCC normally represents them by making policies and advocate them at all levels of government. The Miami-Dade FY 2018/2019 annual budget began on 1st August 2018 and ended 30th June 2019. The budget process takes place in several stages which are a formulation, approval implementation, and audit. Documents essential to the budget process include the budget circular, the budget review, outlook paper, the county fiscal strategy paper, and the county budget estimates. The county has a budget performance analysis which is conducted by each department of the county, and it’s done through the analysis of the outcomes and results. The budget does not include the forecast for future years or prior years. The budget document gives detailed information on sources of revenue and expenditures. The budget report posted in the county’s websites gives inform.

1. Budget Proposal For Miami-Dade County For Fiscal Year
2018/19
Introduction
This paper reviews the budget proposal for Miami-Dade County
for fiscal year 2018/19, the budget process, sources of revenue
and expenditure.
Overview And Budget Process.
Miami-Dade County is one of the counties in the USA and
contains 13 districts. Miami-Dade County has a population of
2.71M people with a median age of 39.9 and a median
household income of $45,935. Between 2015 and 2016 the
population of Miami-Dade County grew from 2.69M to 2.71M, a
0.74% increase, and its median household income grew from
$43,786 to $45,935, a 4.91% increase. The legislative and the
governing body of the county is the Board of commission
elected into office by the registered voters in a non-partisan
election. One county commissioner is elected from each county
for the term of four years each; the county chatter normally sets
the salaries for each commissioner. The Commissioners elect a
Chairperson, who then appoints the Chairperson, Vice-
Chairperson, and members of all committees.
The Miami-Dade County commissioners normally plays a lot of
roles which includes; reviews and adopts comprehensive
development land use plans for the County, licenses and
regulates taxis, transportation network entities, sets policy
regarding public transportation systems, regulates utilities,
adopts and enforces building codes, establishes zoning controls
and establishes policy relating to public health, safety services
and facilities, recreational and cultural facilities, housing and
social services programs, and other services.
The BCC normally sets the tax rates and approve the county
budget every financial year. Each year, the commission sets the
property tax millage rates and approves the County’s budget,

2. which determines
The expenditures and revenues are necessary to operate all
County services, and enacts the County's strategic plan. The
County Commission Board may override a Mayoral veto at its
next regularly scheduled meeting by a two-thirds vote of those
present. The Miami-Date county citizens do not directly play a
role in the budget process, but the BCC normally represents
them by making policies and advocate them at all levels of
government. The Miami-Dade FY 2018/2019 annual budget
began on 1st August 2018 and ended 30th June 2019. The
budget process takes place in several stages which are a
formulation, approval implementation, and audit. Documents
essential to the budget process include the budget circular, the
budget review, outlook paper, the county fiscal strategy paper,
and the county budget estimates. The county has a budget
performance analysis which is conducted by each department of
the county, and it’s done through the analysis of the outcomes
and results. The budget does not include the forecast for future
years or prior years. The budget document gives detailed
information on sources of revenue and expenditures. The
budget report posted in the county’s websites gives information
on the revenue analysis and expenditure analysis.
Expenditure and Revenue Trends
The main source of revenue in Miami-Dade County is tourism
as a tourist which contributes 5.1% of the total revenue, also
property tax and income tax which give approximately 9.9% of
the total income and sale tax. In the FY 2018/19, Miami-Dade
County registered 28,418 of the total revenue, which is 1.32%
increase as compared to that of the previous fiscal year. From
table 1, it can be noted that the biggest source of revenue in the
FY 2018/19 was general fund countywide $17518 which is
61.87% of the total revenue, this was an increase of 11.64%
compared to the previous year.
The county spent 28,418 in the FY 2018/19 which was an
increase of 7.46%. Salaries were the main source of expenditure

3. in the FY 2018/2019, recording a total of $15406, that is,
54.21% of the total expenditure. The major sources of growth
over this period was from other departments where the
expenditure increased by 50.21% this was caused due to low
absorption of development budget due to increased population.
Other sources of revenue are recorded in table 2.
Table 1
Miami-Dade County
2018-2019 Revenue
2016 Actual
2017 Budget
Change
Revenue
Amount($ .millions)
% of Total
Amount($ millions)
% of Total
$ Change
% Change
General fund countywide
15,691
59.67
17518
61.87
1827
11.64
General Fund UMSA
5230
19.89
5839
20.54
609
11.64
Carryover

4. 4827
18.36
4823
16.97
-4
-0.082
Interagency Transfer
550
2.08
578
0.62
28
5.1
Total Revenue
26,298
100
28418
23.13
50.11
1.32
Table 2
Miami-Dade County
2018-2019 Expenditure
2018 Actual
2019 Budget
Change

5. Operation and non operation Expenditure
Amount $
% of Total
Amount $
% of Total
$ Change
% Change
salaries
14,086
53.56
15406
54.21
1320
9.37
Fringe Benefits
4894
18.61
6046
21.27
1152
23.54
Contractual Services
45
0.171
51
0.18
6
13.33
Other operations
1878
7.14
1870
6.58
-8
-0.43

6. Charges for county service
491
1.86
482
1.70
-9
-1.83
capital
77
0.29
80
0.28
3
3.90
Reserves
4827
18.36
4883
17.18
56
1.16
Total Expenditure
26,298
100
28,418
100
Conclusion and Recommendation
Even though the county government is trying to reduce the
expenditure in the period which in this case it has not achieved.
The number of expenditures in the FY 2018/19 increased
compared to that of the FY 2017/18. Also, the county own
source revenue collection declined by 12.4% from the FY
2018/19 which implies that the county is undergoing major

7. challenges when it comes to management of revenue collection.
Therefore the fiscal health of the county does not look good
generally. Since the county expenditures seem to increase over
time and the revenue collection declining consequently, then it
can be concluded that the outlook future of the government does
not look promising. As the government experienced fiscal
stress, therefore, it increased county taxes to generate more
revenues to cover for county increasing expenditure and this in
return may scare away investors who may have interest in
investing in the county, therefore, losing more revenue.
Public Sector Budgeting (PAD 6227)
Budget Analysis Project
Fall 2018
Assignment
Each student will analyze the budget and budgetary trends for a
local government (city or county government). The paper will
be formatted as follows:
1. Overview and budget process and format
2. Expenditure and revenue trends
3. Conclusion and Recommendation
Below are the due dates for the components of the project:
1. Selection of government: October 28 (Canvas message
notification to the instructor)
2. Draft of the first section (overview and budget
process/format section): November 4
3. Draft of the second section (expenditure and revenue trends
section): November 18
4. Final paper: December 9

8. The primary source of data will be the budget of the government
that you are analyzing. You may be able to get copies of these
from the government. Many governments now also have budget
documents posted on their Web site. You may also want to
review Census data for socio-demographic information about
the area. Finally, you might search newspaper indexes to find
information on major recent budget issues.
If you work with one or two partners, you may divide the
project up in a number of different ways. Generally, all of you
will receive the same grade for the project. However, it is
possible that grades will vary if one member has not performed
adequately, or if one student’s performance is exemplary.
There is no “cookie-cutter” approach to this project. Each
government is different, so the focus of the analyses will vary
somewhat. The following sections are intended to provide
guidelines for you to consider, but your paper may be quite
different from this. You are expected to organize the report in
the manner best suited to the entity you are studying.
Overview and Budget Process/Format
The paper should be written as if you were briefing a new
budget director for this government. The new director is moving
here from another part of the country, and knows very little
about the area or the budget issues. This section should first
include a brief overview of the state or locality, including
factors/trends that may affect the budget (e.g., location,
population, income levels, primary types of employment, etc.)
This section should also address the budget process and the
format of the budget. You may include the following, for
example:
4. Is the budget annual or biannual?

9. 5. What is the fiscal year?
6. Brief description of the process
7. Form of government (e.g., a city could be operated by a
council-manager, mayor-council, or commission form)
8. Elected officials (number and term of legislators, executive)
9. Do citizens appear to play any role in the budget process?
10. What budget format is used?
11. Does the executive (e.g., Mayor or Governor) have veto
authority?
12. Does the budget include performance information? If so,
does it appear to be primarily related to workload/activities, or
results/outcomes?
13. Does the budget include forecasts for future years, and/or
data for prior years?
14. To what extent do you find the budget document to be a
readable communication tool?
15. What type of budget information, if any, is included on the
government’s web site?
Expenditure and Revenue Trends
This section will analyze major sources of expenditures and
revenues, as well as trends over time. For trends, use the most
current budget year available as well as one prior year (most
budgets will include data for at least one or two prior years; it
will probably be most interesting to use the oldest year and the
most recent year for comparison). For the “older” comparison
year, you can use either actual or budgeted revenues and
expenditures.
Use tables or graphs to help display key information. You
should have at least one table for expenditures and one table for
revenues, using the same format as the first homework
assignment. Some jurisdictions may have a large number of
departments and/or revenue sources, so it may be helpful to
aggregate some data in your tables (for example, in an

10. expenditure table, you could list the largest departments, then
combine the other departments into an “other” category). You
may want to show the breakdown of expenditures in different
ways, such as the following example:
Table 1
City of Somewhere
2014-2015 Expenditures
2014 Actual
2015 Budget
Change
Amount
% of Total
Amount
% of Total
$ Change
% Change
Expenditures by Department
Personnel
Executive

11. Public Safety
Other Depts.
Total
Exp. By Fund

12. General
Utilities
Roads
Total

13. Exp. By Category
Personnel
Equipment
Other Non-Personnel
Capital

14. Total
Following are the major questions you should answer regarding
expenditures:
1. What is the total expenditure budget?
a. It is often helpful to relate this to something else to give the
reader some perspective – e.g., how much is this per capita
(total budget divided by population)?
2. Where does the money go?
a. Which are the largest departments/activities?
b. Which are the largest funds? (this will require breaking down
the total budget by fund).
3. What are the major sources of growth or decline over this
period?
a. If the budget has increased by $10 million over the past two
years, you should be able to explain where most of the
increased expenditures have occurred (your tables will tell you
which areas have experienced the most change; the message at
the beginning of the budget, or detailed discussion within the
budget document, may help explain the reasons for the change).
These are the general questions regarding the revenue structure

15. and trends:
1. Where does the money come from?
a. What are the primary sources of revenue? (e.g., property tax,
sales tax, etc.)
b. See the note above about aggregating revenue sources in the
table if necessary
2. How much have total revenues changed over this period?
3. Which revenue sources have experienced the most change
over this period? To the extent possible, attempt to explain why
the changes occurred.
4. For major tax sources, try to provide detail on the tax rates,
and any pertinent changes in the tax base or rate over the period
studied.
Conclusion and Recommendation
This section should draw conclusions about the overall fiscal
health and future outlook for this government, based on your
analysis. Do they appear to be in good shape? Is there structural
balance between revenues and expenditures? If they are
experiencing fiscal stress, how have they responded to it (e.g.,
service level reductions, increased tax rates and/or user fees,
etc.)? What are the major issues facing this organization in the
near future? What effects has the recession had, and/or what
difficulties might it present soon? What are the key things the
new budget director needs to know?

16. General Notes for the Analysis
16. In your analysis, start with the numbers. Prepare the tables
before you begin writing the narrative about revenue and
expenditure trends. The text should follow from the tables.
17. Look at the BIG PICTURE! Do not spend time discussing a
change in a department that is only 1% of the budget.
18. Document what you say with supporting numbers. For
example, do NOT say, “the budget has grown a lot,” DO say,
“the budget has grown 5% over this period.”
19. Do not force the reader to look at and interpret the tables
and charts. You need to tell the reader the key points from the
table. One way to do this is to pretend that you will not be
including the table in the paper, so you have to write as if it
will not be there. The tables are there only as additional
information, to support your statements and analysis.
20. Label and title your tables and charts.
21. Include totals in your tables.
22. Think about what the numbers show. Do your conclusions
seem logical? If not, verify that the data and formulas in your
spreadsheets are correct.

17. 2