Understanding North Miami's Finances

An in depth look at the numbers

The City of North Miami's staff occasionally get questions at Council meetings, via email, and on social networks about its finances - like are the City's expenses rising? Or, how much do employee salaries and benefits cost?

That's why we are excited to share that we've partnered with OpenGov to help answer those questions in greater detail than ever before. Today, we introduce a beta site that features interactive graphics that shows you exactly how North Miami spends your taxpayer dollars. We'll use this site throughout the year to provide insights on topics and answer questions from community members like you.

Frequently Asked Questions

How does the City of North Miami Spend its money?

Where does the City spend its money?

General fund expenses are used for a variety of City operations. Personnel Services (staff cost) accounts for majority of the expenses. Contractual services, capital expenses, equipment, and utilities are responsible for the other expenses.

Where does the City of North Miami get its revenue?

Where does the City get its money?

Similar to other cities, revenue for the general fund mostly consist of property taxes. Franchise fees from utility companies like FP&L, charges for services like waste management and public safety, licenses and permits such as building permits, re-inspection fees, and street permits, all contribute to Charges for Service revenue.

How much does the City of North Miami spend on pensions?

How much does the City spend on pension?

The City has three active pension plans: Clair T. Singerman Employees’ Retirement System- 691, North Miami Police Pension Plan- 748, and Florida Retirement System (FRS). Currently, we have 126 employees enrolled in FRS, 107 employees enrolled in the NM Pension Plan- 748, and 198 employees enrolled in the Clair T. Singerman Employees’ Retirement System- 691 plan.

How much does the City of North Miami spend on Public Safety?

How much does the City spend on Public Safety?

The Police Department has a total of 191 full-time employees. $5.8M of the department's budgeted expenses are for pension obligation bonds.

How much does the City of North Miami spend on personnel?

How much does the City spend on personnel?

The City adopted a budget to support a total of 514 full-time employees. Personnel Cost includes salaries, pension, worker's compensation, overtime and holiday pay, social security, and employee health and dental insurance.

What makes up the City's property tax?

​What makes up the City's property tax base?​

For the 3rd consecutive year Mayor & Council adopted a millage rate of 7.5000.

General Fund Expenses

The General Fund is the primary operating fund for the City of North Miami. The City's General Fund supports the Police, Finance, Legal, Human Resources, Community Development, as well as several other operations. While the General Fund budget was decreased by 2%, it still has a large focus on public safety and customer service. A major highlight to the general fund budget was enhancements in public safety, which allowed for twenty-five new officers to be included in the budget to strengthen citywide patrol. This budget delivers a sound plan to provide the best possible services to the residents of the City of North Miami.

General Fund Revenues

The General Fund relies heavily on taxes to fund operations. In addition to taxes, the General Fund receives money from charges for services, permits, grants, and other revenue sources. One of the main sources of general fund revenues come from contributions from enterprise funds. This revenue is transferred from enterprise funds to the general fund to pay for operating services that general fund employees provide to run the enterprise. The services that general fund employees provide to enterprise include utility billing, public information advertisements, internal audits, legal services, payroll, public works laborers, and IT support services.

General Fund Operating Expenses

This year’s budget development was to ensure resources could support the baseline level of services our residents and businesses have come to expect, meet growing contractual obligations, and then augment a few services where the greatest need was prioritized.

General Fund Ad Valorem Taxes

For the sixth consecutive year North Miami saw an increase in the City's assessed taxable value. By keeping the millage rate at 7.5000, it allowed the City to generate approximately $23 million in gross property tax revenue, which is a $1.9 million increase from FY18 gross amount. A portion upwards of 46% of the $1.9M revenue increase is shared with the North Miami Community Redevelopment Agency in the form of TIF dollars. In summary, increased property values combined with new development and overall taxable property value increases, allows the City to keep the millage rate at 7.5000 for the third straight year.

General Fund Charges for Services

Charges for Service is responsible for 7% of the City's general fund revenue. The majority of this revenue is generated from physical environment and public safety. Sanitation fees are the main source for physical environment revenue, and off-duty policing can be attributed to the public safety revenue generated.

General Fund Licenses & Permits Revenues

Licenses & Permits saw an increase in anticipated revenue due to a higher expectancy of building permits and occupational licenses. Building permits include permits for streets, plumbing, electrical, mechanical, re-inspection fees, plan reviews, and more.

Water & Sewer Fund Expenses

Nearly 44% of Water & Sewer budgeted expenses for FY19 are internal services. A major portion of the internal service expenses is to pay for labor provided by General Fund administrative departments that support the enterprise. A list of services operated by the general fund are legal, network and programming, public information advertising, accounting and auditing, human resources, procurement and utility billing. These internal services are reported as expenses for enterprise funds, but in the general fund they are reported as revenue.

Water & Sewer Fund Revenues

Water & Sewer revenue for FY19 represents a 32% decrease from the prior year. Approximately $18 million of this year's Water & Sewer revenue comes from non-operating sources. Non-operating sources include surplus dollars from prior year's unfinished projects and improvement initiatives, and a $7 million reserve. Additionally, approximately 60% of Water & Sewer revenue stems from surcharges, fees, and metered sales of water and sanitary sewer services throughout the City.