09-08-2008 1st Budget
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
FROM: Eric M. Soroka, ICMA-CM,
TO: City Commission
DATE: July 25, 2008
SUBJECT: Ordinance Adopting Ad Valorem Tax Rate for Fiscal Year 2008/09
1st Reading September 8,2008 City Commission Meeting Agenda Item M
2nd Reading September 24, 2008 City Commission Meeting Agenda Item
Attached for your approval is an Ordinance adopting the ad valorem tax rate for fiscal
year 2008/09.
It is recommended that the City Commission adopt a millage rate of 1.7261 for fiscal
year 2008/09. This rate includes no increase and in fact will result in tax savings to
most residents who have a homestead exemption. This will generate $15,479,349
based on an assessed value of $9,439,807,532. This is $279,000 less than the
previous year. Based on the publicity surrounding Amendment One and the
expectations of our property tax payers, the decision was made to hold our millage rate
to the previous year.
If you have any questions, please feel free to contact me.
EMS/act
Attachment
CC01623-08
ORDINANCE NO. 2008-_
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ESTABLISHING AND ADOPTING THE CITY OF
AVENTURA AD VALOREM TAX OPERATING MILLAGE
LEVY RATE AT 1.7261 MILS PER THOUSAND DOLLARS
OF TAXABLE ASSESSED PROPERTY VALUE, WHICH IS
5.54% BELOW THE ROLLED BACK RATE COMPUTED
PURSUANT TO STATE LAW, FOR THE 2008 TAX YEAR;
PROVIDING FOR CONFLICTS; PROVIDING FOR
SEVERABILITY AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, the Property Appraiser of Miami-Dade County has certified a Tax
Assessment Roll for the year 2008 which includes the assessment for the City of
Aventura; and
WHEREAS, the City Commission and the City Manager of the City of Aventura
have reviewed the 2008/2009 fiscal year budget for the various operating departments
of the City and the means of financing said budget; and
WHEREAS, the City Commission has considered an estimate of the necessary
expenditures contemplated for the fiscal year ensuing, and has determined that the levy
set forth herein below shall provide a portion of the necessary funds for said
expenditures.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS THAT:
Section 1. The City Commission does hereby establish and adopt the City of
Aventura Ad Valorem Tax Operating Millage Levy Rate of 1.7261 mils for the 2008 tax
year, or $1.7261 per thousand dollars of taxable assessed property value. Said rate is
less than the rolled back rate of 1.8274 mills by 5.54%.
Section 2. The Miami-Dade County Tax Collector is hereby directed to proceed
with the collection and enforcement of the taxes levied herein as authorized by State
and County law.
Section 3. All ordinances or parts of ordinances, resolutions or parts of
resolutions in conflict herewith are hereby repealed to the extent of such conflict.
Ordinance No. 2008-
Page 2
Section 4. Severabilitv. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity
of the remaining sections, sentences, clauses, and phrases of this Ordinance but they
shall remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 5. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner , who
moved its adoption on first reading. This motion was seconded by Commissioner
, and upon being put to a vote, the vote was as follows:
Commissioner Bob Diamond
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
Vice Mayor Zev Auerbach
Mayor Susan Gottlieb
The foregoing Ordinance was offered by Commissioner
who moved its adoption on second reading. This motion was seconded by
Commissioner and upon being put to a vote, the vote was as follows:
Commissioner Bob Diamond
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
Vice Mayor Zev Auerbach
Mayor Susan Gottlieb
2
Ordinance No. 2008-
Page 3
PASSED AND ADOPTED on first reading this 8th day of September, 2008.
PASSED AND ADOPTED on second reading this 24th day of September,
2008.
Susan Gottlieb, Mayor
ATTEST:
Teresa M. Soroka, MMC
City Clerk
Approved as to Form and Legal Sufficiency:
ryJfwt ~
City Attorney
3
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
FROM: Eric M. Soroka, ICMA-CM, Cit~
TO: City Commission
DATE: July 28, 2008
SUBJECT: Ordinance Adopting 2008/2009 Operating and Capital Budget
1st Reading September 8,2008 City Commission Meeting Agenda Item 3.B
2nd Reading September 24, 2008 City Commission Meeting Agenda Item
Attached for your consideration is the adopting Ordinance and documentation for the
2008/09 Operating and Capital Budget.
The Ordinance format is similar to the one utilized to adopt the 2007/08 fiscal year
budget document with the following revision:
A provision was added that allows for funding for capital projects that were not
completed in the prior fiscal year to be added to the new budget after September 30,
2008. This will allow for the project to be funded in the new fiscal year without a budget
amendment.
If you have any questions, please feel free to contact me.
EMS/act
Attachment
cc01625-08
ORDINANCE NO. 2008-_
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ADOPTING THE ATTACHED TENTATIVE OPERATING
AND CAPITAL BUDGET, AS REVIEWED AND
APPROVED BY CITY COMMISSION AT THE REVIEW
MEETING HELD ON JULY 17, 2008, AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 2008/2009 FISCAL
YEAR, PURSUANT TO SECTION 4.05 OF THE CITY
CHARTER; AUTHORIZING EXPENDITURE OF FUNDS
ESTABLISHED BY THE BUDGET; PROVIDING FOR
BUDGETARY CONTROL; PROVIDING FOR PERSONNEL
AUTHORIZATION; PROVIDING FOR GIFTS AND
GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING
FOR PROCEDURES REGARDING ENCUMBRANCES
AND THE RE-APPROPRIATION OF UNEXPENDED
CAPITAL APPROPRIATIONS; PROVIDING FOR
SEVERABILITY AND PROVIDING FOR AN EFFECTIVE
DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. The tentative 2008/2009 Operating and Capital Improvement
Program Budget, reviewed and approved by the City Commission on July 17, 2008, a
copy of said budget being attached hereto and made a part hereof as specifically as if
set forth at length herein, be and the same is hereby established and adopted as the
City of Aventura's final budget for the 2008/2009 fiscal year. The tentative budget
adopted hereby may be amended or adjusted by a motion approved by a majority vote
of the City Commission at the public hearings in accordance with State Statutes.
Section 2. Expenditure of Funds Appropriated in the Budqet Authorized. Funds
appropriated in the Budget may be expended by and with the approval of the City
Manager in accordance with the provisions of the City Charter and applicable law. Funds
Ordinance No. 2008-
Page 2
of the City shall be expended in accordance with the appropriations provided in the
Budget adopted by this Ordinance and shall constitute an appropriation of the amounts
specified therein. Supplemental appropriations or the reduction of appropriations, if any,
shall be made in accordance with Section 4.07 of the City Charter.
Section 3. Budqetarv Control. The 2008/2009 Operating and Capital Outlay
Budget establishes a limitation on expenditures by department total. Said limitation
requires that the total sum allocated to each department for operating and capital
expenses may not be increased or decreased without specific authorization by a duly-
enacted Resolution affecting such amendment or transfer. Therefore, the City Manager
may authorize transfers from one individual line item account to another, so long as the
line item accounts are within the same department and fund.
Section 4. Personnel Authorization. The "Personnel Allocation Summary"
included within each department budget enumerates all authorized budgeted positions for
appointment by the City Manager. All personnel filling said authorized positions shall be
paid pursuant to the City's Budget, Personnel Policies and/or collective bargaining
agreements.
Section 5. Grants and Gifts. When the City of Aventura receives monies from
any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is
attached as a condition of acceptance any limitation regarding the use or expenditures of
the monies received, the funds so received need not be shown in the Operating Budget
nor shall said budget be subject to amendment of expenditures as a result of the receipt
2
Ordinance No. 2008-
Page 3
of said monies, but said monies shall only be disbursed and applied toward the purposes
for which the said funds were received. To ensure the integrity of the Operating Budget,
and the integrity of the monies received by the City under Grants or Gifts, all monies
received as contemplated above must, upon receipt, be segregated and accounted for
based upon generally accepted accounting principles and where appropriate, placed into
separate and individual trust and/or escrow accounts from which any money drawn may
only be disbursed and applied within the limitations placed upon the Gift or Grant as
aforesaid.
Section 6. Amendments. Upon the passage and adoption of the 2008/2009 fiscal
year Budget for the City of Aventura, if the City Manager determines that an Operating
Department Total or a Capital Outlay Line Item will exceed its original appropriation, the
City Manager is hereby authorized and directed to prepare such Resolutions as may be
necessary and proper to modify any line item from the Budget hereby.
Section 7. Encumbrances.
1. All outstanding encumbrances for operating expenditures at September 30, 2008
shall lapse at that time; and,
2. All outstanding encumbrances for Capital Expenditures as at September 30, 2008
shall lapse at that time; and, that all unexpended Capital appropriations, including
outstanding encumbrances, may be added, at the City Manager's discretion, to the
corresponding 2007/2008 available balances and be simultaneously re-
appropriated for capital expenditures, as previously approved in the 2007/2008
fiscal year; and,
3. It is contemplated and acknowledged that the possible addition of available Capital
balances in the General Fund and other Funds and their simultaneous re-
appropriation, at the City Manager's discretion, under this Section shall not be
interpreted or construed as an increase in revenues available for appropriation
3
Ordinance No. 2008-
Page 4
under Section 4.07 of the City Charter or as a variation of the total budget under
Section 6 of the City's Original Budget Ordinance.
Section 8. Severabilitv. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity
of the remaining sections, sentences, clauses, and phrases of this Ordinance but they
shall remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 9. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner , who
moved its adoption on first reading. This motion was seconded by Commissioner
, and upon being put to a vote, the vote was as follows:
Commissioner Bob Diamond
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
Vice Mayor Zev Auerbach
Mayor Susan Gottlieb
The foregoing Ordinance was offered by Commissioner
who moved its adoption on second reading. This motion was seconded by
Commissioner and upon being put to a vote, the vote was as follows:
Commissioner Bob Diamond
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
Vice Mayor Zev Auerbach
Mayor Susan Gottlieb
4
Ordinance No. 2008-
Page 5
PASSED AND ADOPTED on first reading this 8th day of September, 2008.
PASSED AND ADOPTED on second reading this 24th day of September, 2008.
Susan Gottlieb, Mayor
ATTEST:
Teresa M. Soroka, MMC
City Clerk
Approved as to Form and Legal Sufficiency:
~~
City Attorney
5
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2008/09
CITY OF A VENTURA
CITY COMMISSION
Mayor Susan Gottlieb
Commissioner Zev Auerbach
Commissioner Bob Diamond
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
CITY MANAGER
Eric M. Soroka, ICMA - CM
DEPARTMENT DIRECTORS
Weiss Serota Helfman Pastoriza Cole & Boniske, P.A., City Attorney
Robert M. Sherman, Community Services
Teresa M. Soroka, MMC, City Clerk
Joanne Carr, Community Development Director
Karen J. Lanke, Information Technology Director
Steven Steinberg, Police Chief
Julie Aim, Principal Charter School
Brian K. Raducci, Finance Director
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2008/09
TABLE OF CONTENTS
TOPIC
City Manager's Budget Message
Organization Chart/ Mission Statement
Distinguished Budget Presentation Award
PAGE NO.
I-XIV
XV
XVI
INTRODUCTION
Overview
Budget Procedures and Process
Financial Polices
Financing Programs and Debt Administration
Cash Management
Risk Management
Demographics
Budget Preparation Calendar
Property Tax Information
Comparison of Number of Employees
1-1
1-2
1-6
1-9
1-11
1-11
1-11
1-12
1-13
1-14
1-17
SUMMARY OF ALL FUNDS
Comparative Personnel Summary
Fund Balance Analysis
2-1
2-3
2-4
GENERAL FUND
Summary of Budget
Revenue Estimates
Expenditures:
City Commission
Office of the City Manager
Legal Department
City Clerk's Office
Finance Department
Information Technology Department
Public Safety Department
Community Development Department
Community Services Department
Arts & Cultural Center Department
Non-Departmental
Capital Outlay
2-5
2-6
2-9
2-16
2-20
2-26
2-29
2-35
2-41
2-48
2-56
2-62
2-70
2-74
2-78
POLICE EDUCA TlON FUND
2-83
TRANSPORTA TlON AND STREET MAINTENANCE FUND
2-86
POLICE CAPITAL OUTLAY IMPACT FEE FUND
2-90
PARK DEVELOPMENT FUND
2-94
911 FUND
2-98
DEBT SERVICE FUNDS
2-102
CAPITAL CONSTRUCTION FUNDS
2-116
STORMW A TER UTILITY FUND
2-123
POLICE OFFDUTY SERVICES FUND
2-127
SUMMARY OF CAPITAL IMPROVEMENT PROGRAM 3-1
2008-2013 Highlights 3-2
Purpose of the Capital Improvement Program 3-3
Legal Authority 3-4
Development of CIP 3-4
Preparing the Capital Budget 3-6
Summary of Recommended Projects 3-7
Summary of Financing Plan Model 3-10
Proposed Beautification and Park Facilities Improvements 3-11
Proposed Transportation, Drainage and Infrastructure Improvements 3-12
Proposed Public Buildings and Facilities Improvements 3-13
Proposed Capital Equipment Purchase and Replacement 3-14
Proposed Information/Communications Technology 3-15
APPENDIX
4-1
Government Center
19200 West Countt)' Club Drh'C
Aventura. Rorida 33180
c;.
C;ftzan
City of
Aventura
Office of the City Manager
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: 2008/09 Budget Message Addendum
Members of the City Commission:
On July 9, 2008 the City Manager's Proposed Operating and Capital Budget for all
funds for the fiscal year beginning October 1, 2008 was presented to the City
Commission.
A Budget review meeting was held on July 17, 2008, whereby the City Commission
reviewed, discussed and approved the proposed budget as presented.
Enclosed herein is the 2008/09 fiscal year budget.
_~~~PJ2clfuJ Iy--su brrutted,
~soz
City Manager
Oovemm~n( (:c.ntcr
19200 West Country Club Dri\.'t
Awnrura. Rorida 13180
Cf4
C;Paan
City of
A ventura
Office of the City Manager
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: 2008/09 Budget Message
Members of the City Commission:
In accordance with Article IV, Section 4.05 of the Charter of the City of Aventura, I
hereby submit the proposed Operating and Capital Budget for all funds for the fiscal
year beginning October 1, 2008, for your review and consideration. The budget
document emphasizes a professional and conservative fiscal approach and represents
the single most important report presented to the City Commission. It is primarily
intended to establish an action, operational, and financial plan for the delivery of City
services. As the City responds to recent property tax reform measures and the
economic downturn every effort was made to maintain our quality municipal services, in
particular public safety services, free shuttle bus service, park availability hours and our
signature beautification efforts. Fiscal measures implemented over the past year placed
the City in a better position than most to weather the revenue reductions and the current
economic climate. This document serves as an aid to the residents in providing a better
understanding of the City's operating and fiscal programs. This government promotes
and supports a high quality of life for its citizens, businesses and visitors.
Budqet Format
This single budget document, which includes all City Funds and service programs, has
been prepared to provide the public with a comprehensive overview of all City services
and financial framework. A separate budget document for the Charter School is adopted
by the City in May of each year.
The budget is a performance based plan that links goals and objectives with the
financial resources necessary to achieve them. In order to ensure that goals and
objectives established in the budget planning process are translated into results, the
resources allocation process is tied to performance. The budget document contains
performance/workload indicators to facilitate this process. Every effort was made to
provide a budget document that can be fully reviewed and justified to the City
Commission and residents.
II
The preparation of the budget document marks a continued commitment to a planned
and professional process of developing a budget that will address both current and
future issues facing the City in light of the recent tax reform and economic downturn. It
also demonstrates the City's commitment to providing adequate service levels and the
necessary justification to support all expenditure requests.
Property Tax Reform
On January 29, 2008, Florida voters passed Amendment One, which provides additional
tax relief benefits to property owners throughout the state. The following benefits are
effective for the 2008/09 fiscal year:
. An Additional $25,000 Homestead Exemption
. A $25,000 Tangible Personal Property Exemption
. Portability, which allows homeowners to transfer all or part of their "Save Our
Homes" Assessment Difference to a new home.
The fourth benefit, a 10% cap on increases in the annual assessment of non-
homesteaded properties will go into effect next year.
The net effect on the City's taxable value from Amendment One was a reduction of $250
million or 2.6% as compared to last year.
Sianificant Factors Affectina Budaet Preparation
Over the past year the Country, as well as the South Florida area has experienced an
economic downturn that has resulted in lower home values, rising fuel costs, a national
credit crunch, an increase in the jobless rate and revenue shortfalls at all levels of
government. In addition to a $247 million reduction in the City's taxable value caused by
Amendment One, the sagging housing market resulted in another $477 million reduction
in taxable value. Taxable value increases from new construction in the amount of $555
million assisted in offsetting the loss in property values. However, the overall reduction
of $170 million or $279,000 in tax revenue resulted in the City experiencing its first loss
of taxable value in our 12 years of incorporation.
It is important to note that for next year's budget cycle the taxable values are expected
to decrease again due the continuing decline in the housing market. The City has
experienced in 40% reduction in building permits as compared to the same period of
time in the previous year.
Due to privatizing and outsourcing many City services over the years, completing $110
million in capital projects since 1996 and maintaining prudent reserve funds, the City
has stabilized costs and is in a better position than most to weather the revenue
reductions caused by Amendment One and the economic slowdown. Last year's
comprehensive reevaluation of service levels and budget line items which resulted in
operating cost reductions also played in a key role in creating the foundation and
financial sustainability for the City to respond to lower revenues as we prepared this
year's budget.
In response to these uncertain economic times, a goal was established to limit the
overall budget increase to 2% and General Fund operating costs to 5% while
III
maintaining the current service levels and programs. The budget would not include any
expansion or additional areas of service except for the start-up costs associated with
the Arts & Cultural Center.
The budget process produced a total budget .8% less than the previous year and
operating costs were limited to a 4.5% increase as compared to the previous year.
Capital Outlay costs decreased by 11.7% due to the completion of major capital projects
in prior years.
Funding for the Arts & Cultural Center project in the amount of $6,700,000 is included in
the budget. A majority of the design and construction budget is funded from County
GOB funds. A proposed "Naming Rights Agreement" will provide funding to offset the
majority of the operating costs when the facility opens in early 2010.
Although the City has experienced a low crime rate, in order to remain proactive in
providing a safe community, a new Crime Suppression Unit comprised of manpower
from within the existing Divisions of the Police Department will be established to
concentrate on crimes of violence and/or felonies.
The total number of employees contained in the budget decreased for the first time in
the City's history. The total number of full-time employees decreased from 176 to 174.
Each year the administration evaluates the organizational structure, service levels and
workforce requirements. This year this process resulted in the elimination of three
positions, which were directly related to the economic downturn,( ie., Building permits
and special events). The budget contains one new position associated with start-up
costs of the Arts & Cultural Center
Due to the uncertainly associated with possible revenue reductions next year, it is
imperative that the City continue to follow the policy that unless it is included in the
budget or it is self supporting, new programs or projects should not be considered
during the year. We need to continue to remain prudent and conservative in our
financial management of the City.
The City's residents deserve quality municipal services provided in a productive and
efficient manner at the lowest possible cost. They also deserve proper justification when
a budget is proposed. I believe the budget contained within does all of this. Even in the
light of the economic downturn, this budget continues important services and programs
designed to preserve the community's quality of life.
2008/09 Budaet Priorities/Goals
The following represents the pre-established priorities and goals that provided a
framework for the preparation of the 2008/09 Budget Plan. In many areas, the budget
contains resources to address and accomplish the pre-established priorities and goals.
IV
v' In response to decreased property tax revenues, limit overall budget increase to
2% and operating costs to 5% while maintaining current service levels and
programs.
v' Create a new Crime Suppression Unit from within the ranks of the Police
Department to proactively concentrate on crimes of violence and/or felonies within
the City.
v' Add 10 additional classrooms at the Charter School for the 2009/10 school year to
address state class size requirements.
v' Begin construction on new Arts & Cultural Center scheduled to be open in early
2010 and create Arts & Cultural Center Department to oversee the operations.
v' Continue to improve traffic safety and management by improving high risk
intersections and integrating red-light violation cameras at key intersections
throughout the City.
v' Continue to adopt "Go Green" initiatives in order to save energy, conserve
precious natural resources and reduce our impact on climate change. These
initiatives over time will also reduce our annual operating cost and impacts on the
environment.
v' Replace shuttle buses with more environmentally friendly vehicles utilizing
alternate fuel sources.
v' Provide funding to maintain landscaped areas and continue to provide a high
quality maintenance program.
v' Implement and fund the Capital Improvement Program to address the City's
infrastructure needs.
Summary of All Budaetarv Funds
The total proposed budget for 2008/09, including all funds, capital outlay and debt
service, is $54,802,354. This is $426,468 or .8% less as compared to the prior year.
The decrease is attributed to completing major capital projects and reducing operating
costs associated with building inspections. Operating expenditures total $26,013,792,
while Capital Outlay expenditures total $26,067,058 and Debt Service expenditures total
$2,721,504.
FUND
General
Police Education
Transportation
Police Impact Fee
Park Development
E911
Debt Service
Capital Construction Fund
Stormwater Utility
Police Offduty Services
Fund Summary By Amount
PROPOSED AMOUNT
$46,625,121
4,300
1,646,000
1,000
321,000
213,000
2,721,504
6,700,000
841 ,458
330,000
V
% OF BUDGET
78.5%
.1%
2.8%
.0%
0.5%
0.4%
4.6%
11.3%
1.4%
.6%
Fund Summary By Percentage
General
78.5%
Police Education
0.1% Transportation
2.8%
Park Development
0.5%
OebtService
4.6%
Capital Construction
11.3%
StormwaterUtility
1.4%
PoliceOffdutv Services
0.60;;'
Expenditures by category are as follows:
Cateqorv Summary
CATEGORY
Personal Services
Contractual Services
Other Charges & Services
Commodities
Other Operating Expenses
Capital Outlay
Debt Service
TOTALS
PROPOSED AMOUNT
$16,650,394
4,518,200
3,949,888
675,200
220,110
26,067,058
2,721,504
$ 54,802,354
% OF BUDGET
30.4%
8.2%
7.2%
1.2%
.4%
47.6%
5.0%
100.0%
Category Summary By Percentage
Personal Services
30.40k
OebtService
5.0%
Contractual Services
8.2%
Other Charges & Services
7.2%
Commodities
1.2%
Other Operating Expenses
0.4%
Capital Outlay
44.2%
VI
The following chart shows a comparison of each department's budget for the past two
years. Total costs decreased by 0.8% due to the completion of major capital projects
and operating cost reductions.
Departmental Budaet Comparison
Increase
(Decrease)
1,039
43,115
City Commission
Office of the City Manager
Legal
City Clerk
Finance
Information Technology
Police
Comm. Development
Community Services
Arts & Cultural Center
Non-Departmental
Subtotals
Capital Outlay
CIP Reserve
Debt Service
Totals
2007/08
115,404
845,152
280,000
259,965
820,279
719,712
12,842,093
1,643,469
5,608,250
1,758,185
24,892,509
10,503,489
17,114,545
2,718,279
55,228,822
2008/09
116,443
888,267
280,000
266,946
808,647
771,282
13,848,923
1,445,741
5,745,182
97,361
1,745,000
26,013,792
9,276,800
16,790,258
2,721,504
54,802,354
GENERAL FUND
6,981
(11,632)
51,570
1,006,830
(197,728)
136,932
97,361
(13,185)
1,121,283
(1,226,689)
(324,287)
3,225
(426,468)
% ChanQe
0.9%
5.1%
0.0%
2.7%
-1.4%
7.2%
7.8%
-12.0%
2.4%
100.0%
-0.7%
4.5%
-11.7%
-1.9%
0.1%
-0.8%
The General Fund is used to account for resources and expenditures that are available
for the City's general operations of city government functions.
Revenues
The revenues, available for allocation in the 2008/09 fiscal year General Fund Budget,
including inter-fund transfers, are anticipated to be $46,625,121. This is an increase of
$1,048,706 or 2.3% as compared to last year.
Locallv Levied Taxes - The City's assessed value as reported by the Property Appraisal
Department is $9,439,807,532. This amount is 1.7% less than last year. The City
experienced a 7.5% reduction in the taxable assessed property values due to the
impact of Amendment One and the decline in the housing market. However a 5.8%
increase attributed to new construction resulted in a smaller decrease in the overall
taxable values. The ad valorem millage levy for fiscal year 2008/09 is recommended to
be 1.7261, which is the same rate adopted last year. This amount is .1013 less than the
roll back rate which will provide most homesteaded property with a tax reduction. This
will generate $15,479,349 compared to last year's amount of $15,758,236. This
represents the thirteenth year without an increase. The budget includes $2,191,840
VII
from FPL franchise fees based on the Interlocal Agreement with the County. Anticipated
franchise fees, utility taxes and unified communications tax make up the remainder of
this category and are based on growth in the number of residential and commercial
establishments located in the City.
Licenses and Permits - The amount for this revenue category is projected to be
$1,600,000. Business Tax Receipts and building permits are the major sources of
revenue. This is a decrease of $360,000 as compared to the prior fiscal year which IS
reflective of the declining construction market.
Interqovernmental Revenues - Total revenues for this category are projected to
increase by $4,500 as compared to the amount budgeted for 2007/08.
Charqes For Services - Revenues relating to charges for services are anticipated to be
$9,000 less than the prior year's budget. The cancellation of a private school's use of a
police officer resulted in a decrease of $60,000, which was offset by increased revenue
from Summer Recreation based on higher enrollment.
Fines and Forfeitures - Total revenues projected for 2008/09 are $339,000. Revenues
from county court fines and code violations are included in this category.
Miscellaneous Revenues - Projected revenues are anticipated to be $255,000 higher
than the amount budgeted for the prior fiscal year based on projected interest earnings.
Fund Balance - This represents a designated amount of funds accumulated in reserves.
The amount utilized from the fund balance is $14,701 ,066.
Non-Revenues - This represents transfers from the Charter School and E911 Funds to
the General Fund.
Revenues by Source
Misc. Revenues
1.9\\
Fund Balance
30.5\\
IntergovemmentalRevenues
5.0\\
Fines & Forfeitures
0.7\\
Charges For Services
2.3\\
Licenses & Permits
3.4\\
UtilitvTaxes
13.5%
Ad Valorem Taxes
34.3%
VIII
Expenditures
The estimated 2008/09 General Fund expenditures contained within this budget total
$46,625,12 and are balanced with the projected revenues. Total expenditures are
$1,048,706 or 2.3% more than the 2007/08 fiscal year amount. The operating
expenditures have increased by $1,070,171 or 4.7% as compared to the prior year.
CATEGORY SUMMARY Increase
Category 2007/08 2008/09 (Decrease) % ChanQe
Personal Services 15,288,416 16,320,394 1,031,978 6.8%
Contractual Services 3,084,297 3,009,000 (75,297) -2.4%
Other Charges/Svcs 3,664,238 3,836,888 172,650 4.7%
Commodities 631,450 675,200 43,750 6.9%
Other Operating Expenses 307,720 204,810 (102,910) -33.4%
Total Operating Expenses 22,976,121 24,046,292 1,070,171 4.7%
Capital Outlay 20,373,709 18,321,800 (2,051,909) -10.1%
Transfer To Funds 2,226,585 4,257,029 2,030,444 91.2%
Total Expenditures 45,576,415 46,625,121 1,048,706 2.3%
Personal Services
Personal Services expenditures for non-unionized employees have been budgeted to
reflect a 3% cost of living adjustment and a performance/merit increase amount that
averages 3% per employee. The Collective Bargaining Agreement for PBA members
expires at the end of this fiscal year and is currently being re-negotiated. The total
number of full-time employees is 174 compared to 176 in 2007/8 fiscal year. The total
number of part-time employees remains at 11. Each year the administration evaluates
the organizational structure, service levels and workforce requirements. This year this
process produced a reduction of three full-time positions as follows:
. A vacant Accountant position was eliminated by combining duties with existing
positions.
. A vacant Recreation/Cultural Activities Programmer position was eliminated and
duties were combined with the Community Recreation Center Assistant Manager
position.
. Due to the downturn in the construction activity a Permit Clerk position was
eliminated.
The per capita number of employees is significantly lower than adjacent municipalities.
This is due to the City's emphasis on privatizing major functions of City services for
greater productivity. Personal Services expenditures increased by 6.8%. Which includes
a 5% increase in health insurance costs and 15% for increased pension costs.
Position additions are as follows:
. Arts & Cultura/ Center- Added an Arts & Cultural Center Director position that would
be funded beginning in January 2009 to assist with the facility's startup operation
requirements.
IX
OperatinQ Expenses
The expenditures for contractual services are budgeted at $3,009,000 or 6.5% of the
General Fund budget. This is $75,297 less than the prior year. This can be attributed to
reductions in building plan review and inspection services due to the decline in new
development based on current economic conditions. Expenditures for other charges
and services are budgeted at $3,836,888, which represents 8.2% of the total budget.
This category increased by $172,650 largely due to maintenance contracts for
equipment and software and leased vehicle for the new Crime Suppression Unit.
Expenditures for commodities are budgeted at $675,200, which represents 1.5% of the
total budget. Total costs associated with other operating expenses are budgeted at
$204,810 which represents A% of the total budget. This category decreased by
$102,910 largely due to the elimination of non-reoccurring hurricane costs.
Capital Outlav
This budget incorporates General Fund projects included in the first year of the City's
five year Capital Improvement Program (CIP) for 2008 - 2013. The CIP defines a long
term plan of proposed capital expenditures to address infrastructure needs and the
maintenance of a desirable high quality of life. A total of $1 ,821 ,800 has been budgeted
in the General Fund for Capital Outlay projects along with a $16,500,000 reserve to
fund future projects.
M. G
IF d
.t I tl .t
f II
alor enera un caPI a ou av I ems are as o ows:
. Police Vehicles . Radio Purchase & Replacement
324,000 216,000
. Computer Equipment . Equipment
328,500 155,800
. E911 Equipment . Beautification Projects
90,000 13,000
. Community Center Improvements . Transportation Intersection Improve.
5,500 689,000
Transfer to Funds
Transfers to the debt service funds to pay principal and interest payments associated
with the long-term financing of bonds and loans is $2,257,029 which is an increase of
$30,444 as compared to the prior year. A transfer of $2,000,000 to the Arts & Cultural
Center Construction Fund is included to assist with funding requirements.
Expansion of Services
The budget includes funds to expand City provided services as follows:
. Arts & Cultural Center startup costs - Added Arts & Cultural Center Director
position to be hired in January 2009 to assist with the startup operations and the
opening of the facility for January 2010. The additional cost of $98,008 was offset by
the elimination of 3 vacant positions due to the economic downturn.
. Police Department - Create a new Crime Suppression Unit from within the ranks of
the Police Department to proactively concentrate on crimes of violence and/or
felonies within the City. Additional cost for equipment -$36,000.
X
SUMMARY OF EXPENDITURES BY DEPARTMENT
GENERAL FUND
Increase
2007/08 2008/09 ( Decrease) % ChanQe
GENERAL GOVERNMENT
City Commission 115,404 116,443 1,039 0.9%
Office of the City Manager 845,152 888,267 43,115 5.1%
Legal 280,000 280,000 0.0%
City Clerk 259,965 266,946 6,981 2.7%
Finance 820,279 808,647 (11,632) -1.4%
Information Technology 719,712 771,282 51,570 7.2%
Total Gen. Gov't 3,040,512 3,131,584 91,072 3.0%
PUBLIC SAFETY
Police 12,372,192 13,395,623 1,023,431 8.3%
Comm. Development 1,643,469 1,445,741 (197,728) -12.0%
Total Public Safety 14,015,661 14,841,364 825,703 5.9%
COMMUNITY SERVICES
Total Community Services 4,161,763 4,230,982 69,219 1.7%
Arts & Cultural Center 97,361 97,361 100.0%
4,161,763 4,328,343 166,580 4.0%
OTHER NON-DEPARTMENTAL
Non-Departmental 1,758,185 1,745,000 (13,185) -0.7%
Tranfers to Funds 2,226,585 4,257,029 2,030,444 91.2%
Capital Outlay 20,373,709 18,321,800 (2,051,909) -10.1%
Total other Non-Dept. 24,358,479 24,323,829 (34,650) -0.1%
TOTAL 45,576,415 46,625,121 1,048,706 2.3%
Legal
0.6%
Police
28.7%
Information Technology
1.7%
(Community Development
3.1%
Community Services
9.1%
Finance
1.7%
Office of the City Manager
1.9%
Arts & Cultural Center
0.2%
Non-Oepartmental
3.7%
City Commission
0.2%
XI
Police Education Fund
This Fund is used to account for revenues and expenditures associated with the two
dollars ($2.00) the City receives from each paid traffic citation, which, by state statute,
must be used to further the education of the City's Police Officers. A total of $4,300 is
anticipated in revenue for 2008/09. The amount budgeted for expenditures will be used
for various state-approved training programs throughout the year.
Transportation and Street Maintenance Fund
This fund was established to account for restricted revenues and expenditures which by
State Statute and County Transit System Surtax Ordinance are designated for
transportation enhancements, street maintenance and construction costs. Revenues
are projected to be $1,668,000 for 2008/09. The County Transit System Surtax is
estimated to generate $961,000. The funds will be used to provide enhanced transit
system services, maintenance and fund road resurfacing projects (NE 183rd Street & NE
190th Street). Operating expenditures for maintenance are budgeted at $710,000.
Police Capital Outlav Impact Fee Fund
This fund was created to account for impact fees derived from new developments and
restricted by ordinance for Police capital improvements. This fund provides a funding
source to assist the City in providing police services required by the growth in the City.
The proposed Police Capital Outlay Impact Fee Fund for 2008/09 is $1,000, due to the
decline in new development based on current economic conditions.
Park Development Fund
This fund is used to account for revenues and expenditures specifically earmarked for
capital improvements to the City's park system. The fund accounts for impact fees
derived from new developments and grant funds restricted by ordinance for Park capital
improvement projects. The proposed Park Development Fund for 2008/09 is $321,000.
This amount will fund Country Club Drive Tennis Improvements and $250,000 will be
transferred to the Arts & cultural Center Construction Fund to assist in funding that
project. Due to the decline in new development based on current economic conditions
only a small amount of revenue is anticipated.
911 Fund
This fund is used to account for revenues and expenditures specifically earmarked for
the City's emergency 911 system in accordance with Florida Statute 365.172. The funds
may be used to provide emergency dispatch systems, training, communication,
maintenance and repairs and related capital outlay purchases. The fund offsets a
portion of the emergency 911 operational costs. The anticipated revenues for 2008/09
are $213,000. Funds will be used to pay costs associated with the 911 system and
transfer an amount to the General Fund to offset communication officer costs.
XII
Debt Service Funds
These funds were established to account for revenues transferred from the General
Fund and debt service payment expenditures associated with the long-term financing of
the following bonds and loans:
FMLC 1999 Debt Service Fund - Established for the purchase of Founders Park, the
permanent Government Center site and construction of the Government Center. The
proposed budget for 2008/09 is $1 ,363,557.
2000 Loan Debt Service Fund - Established for the construction of the Community
Recreation Center and the acquisition of Waterways Park. The proposed budget for
2007/08 is $511 ,390.
2002 Loan Debt Service Fund - Established for the acquisition of the property for the
Charter School and to partially fund the Community Recreation Center. The proposed
budget for 2007/08 is $402,082.
FIFC Loan Debt Service Fund - Established for the construction and equipment of the
Charter Elementary School. The proposed budget for 2007/08 is $444,475.
The total budget for all Debt Service Funds is $2,721,504, which is $3,225 more than
last fiscal year.
Capital Construction Funds
These funds were established to account for the acquisition and/or construction of major
capital projects funded by bond or loan proceeds and transfer from other governmental
funds. This year a new fund was created for the Arts & Cultural Center project. A budget
of $6,700,000 was developed based on proceeds from the County GOB program
($4,100,000), proceeds from land sale ($350,000) and transfers from the General and
Park Development Funds ($2,000,000)
Stormwater Utilitv Fund
This fund is used to account for revenues and expenditures specifically earmarked for
the construction and maintenance of the City's stormwater drainage system. The
maintenance costs total $413,200. Capital improvements to the drainage system are
budgeted in the amount of $200,000. A reserve account to assist in funding future
projects was established in the amount of $228,258. Revenues are projected to be
$841,458 for 2008/09. It is recommended that the current rate of $2.50/ERU be
maintained.
Police Offdutv Services Fund
This Fund was established to account for revenues and expenditures associated with
services provided by offduty Police Officers in private customer details to the various
businesses and condominium associations. The proposed Police Services Fund for
2008/09 is anticipated to be $330,000.
XIII
Summary
I am pleased to submit the detailed budget contained herein for fiscal year 2008/09. The
budget reaffirms the City Commission's commitment to maintain our quality services at
their current levels in light of the property tax revenue reductions and the economic
downturn. Over the years, this City has maintained the lowest tax rate in the County.
Our residents have enjoyed property tax relief during that time without the necessity of
state imposed legislation or voter mandates. This budget document and its related
policies represent our continued commitment to excellence and to our residents.
Some of the major points emphasized, in the proposed budget, are as follows:
. For the thirteenth year, no property tax increase. By adopting last year's millage
rate, which is less than the roll back rate, most residents with a homestead
exemption will see a reduction in their City's taxes.
. Total expenditures in all funds are only 2.3% more than last year and the
workforce was reduced by 2 positions.
. The operating cost increases were held to 4.7% without reducing current service
levels.
. Funds construction of Aventura Arts & Cultural Center which will be utilized to
host a variety of performing arts and cultural programming for all age groups.
. Includes funds to construct traffic flow intersection improvements along Biscayne
Boulevard, NE 199th street and resurface Williams Island Road and NE 190th
Street at a cost of $1,174,000.
. Create a new Crime Suppression Unit from within the ranks of the Police
Department to proactively concentrate on crimes of violence and/or felonies
within the City.
. Provides for $9,276,800 worth of capital improvements. The City's infrastructure
needs are addressed through a broad mix of capital Improvement projects, which
will enhance the City's quality of life, and its attractiveness.
. Continues to implement technology enhancements that develop our "Electronic
Government" to allow the public to interact more easily and conveniently with the
City and to automate City operations.
. Continues contracting most maintenance functions, engineering, plan review and
inspection services to the private sector.
. Funds police equipment needs from laptop computers to new police vehicles in
the amount of $1,204,300.
XIV
. Includes $200,000 to upgrade the drainage system along NE 191 th Street and NE
29th Avenue.
. Continue to adopt "Go Green" initiatives in order to save energy, conserve
precious natural resources and reduce our impact on climate change.
The preparation and formulation of this document could not have been accomplished
without the assistance and dedicated efforts of all Department Directors and the
Finance Director. All questions relating to the budget should be referred to my attention.
A Commission meeting will be held on July 17, 2008 to review in detail the proposed
budget document.
Respectfully -submitted,
~d
Eric M. Soroka
City Manager
xv
G~
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presen tation
Award
"K'."',"'.llIU
CityofA\'ClIlura
Flurida
FQnh, 1';,,,1 Yoar lle~i,,";,,~
Octnh\'," 1,1007
~,.~...
,,~,.o;....
~_'_'C2-
~/"""--
The Government Finance Officers Associatioo ct United States and Canada
(GFOA) presented an award of DstingJished 6Jdget Presentation to the City
of Aventum for its annual budget for fiscal year begnning Octooer 1, 2007
The award is valid for a period of one yea We believe our current budget
continues to confcrm, to program requirements, and we are submitting it to I
the GFOA to determine its eligibility for mother award ~
X~I
1-1
~ , LL
~ $'~
eel"~ 01 &~
INTRODUCTION
Overview
Location and Size
Avenlura, one of Miami-Dade's newest
communities, was incorporated in 1995 and
is a young, vibrant, full-service municipality
w~h a diverse demographic base and is
recognized internationally as a premier
location in which to live, shop and play.
Aventura is 3.2 square miles located on the
Intracoastal Watefl/lJay in northeast Miami-
Dade County and is conveniently located
between Miami and Fort lauderdale, just
east of 1-95.
The northern boundary of the City is the
Miami-Dade/Broward County line, the
western is the FEC Railroad, the eastern is
the Intracoastalwatefl/lJay and the southern
boundary is NE 176th Street.
~,..~...,,,
'j
~
,
01'_0.
.
Aventura is an upscale condo community
w~h some of South Florida's best-known
large-scale condominium projects and
apartment buildings. Restaurants, movie
theaters and the Aventura Mall are
conveniently located nearby and downtown
Fort lauderdale and Miami are just 20
minutes away.
City Facts
.
location: 12 miles north of Miami
12 miles south of Fort lauderdale
1 mile west of the A1lantic Ocean
Zip Codes:33130, 33160
Police Force: 79 Sworn Officers and
40 Civilians
Major Economic Drivers: Retail,
medical
. Number of Businesses: 2,733
.
.
.
Government Structure
The fonn of government used in the City of
Aventura, pursuant to its Charter, is a
Commission-Manager fonn of government.
Under this form of government the C~y
Commission is the legislative branch of the
government and the City Manager is the
executive branch of the government. The
City Commission enacts Ordinances, the
laws of the C~y, adopts Resolutions
authorizing actions on behalf of the City,
reviews plans for development, and
establishes the policies by which the City is
governed. The C~y Manager is the Chief
Executive Officer of the City, overseeing the
day-to-day operations, administering the
City's service providers, preparing long
range plans, and implementing the policies
established by the C~y Commission.
The City Commission hires the C~y
Allorney, City Clerk and City Manager
who then hires all subordinate
employees.
'-2
The City Commission is comprised of seven
members, including the Mayor and six
Commissioners.
The Mayor is the ceremonial leader of the
City, the presiding officer at Commission
Meetings and is a voting member of the
Commission, with his/her vote having no
more or less weight than that of any other
member of the Commission. While the
leading political figure of the City, the Mayor
does not bear the responsibility nor has the
authority of directing the day-to-day
municipal activities. The Mayor executes all
Ordinances, Resolutions and issues
Proclamations on behalf of the City, and
represents the City to other public and
private entities. The position of Mayor is
considered to be "part-time", and not an
employee of the City. The Mayor is elected
at large to a four-year term, and may reside
in any area of the City.
City Commissioners each have the same
authority and ability to bring, discuss and
vote on matters before the Commission. The
position of Commissioner is considered to
be "part-time" and not an employee of the
City.
For election purposes, the City is divided by
the William Lehman Causeway into two
areas. The City Charter requires that two (2)
Commissioners reside in the northern area,
and two (2) Commissioners reside in the
southern area, and two (2) Commissioners
and the Mayor shall be elected without
regard to residence in any particular area.
The City Commission is committed to
providing quality municipal services at the
lowest possible cost. The City's operating
departments include the Office of the City
Manager, City Clerk's Office, Legal,
Community Development, Community
Services, Finance, Information Technology,
Charter School and Public Safety.
Always progressing...
Since the City's incorporation millions of
dollars have been spent on infrastructure
improvements including streets, sidewalks,
lighting, park development, beautification
projects, drainage, pedestrian and safety
improvements. Some of these improvements
include:
. A state-of-the-art Government Center
provides a one-stop-shop for its residents
and houses all governmental operations,
including Commission Chambers, Police
Station and administrative offices.
. A $4 million Community/Recreation
Center situated on 2.8 acres of land in a
park like setting on the waterfront. This
25,000 square foot facility includes a
gym, meeting rooms, computer lab,
exercise and aerobic facilities.
. The first municipal-run charter school in
Miami-Dade County. In order to address
the growing number of families with
school age children, the City Commission
chose to take an aggressive approach to
meet its changing demographics. Doors
opened to the Aventura City of
Excellence School in the fall of 2003
which is adjacent to the new Community
Recreation Center. The 62,000 square
foot state-of-the-art school serves 900
Aventura schoolchildren from
kindergarten to 8th grade.
Privatization of Services
The following services are contracted to
private contractors or vendors via
performance contracts:
. Building Plans Review & Inspections
. Road, ROW, Park & Median
Maintenance
1-3
. Engineering Services
. City Attorney and Legal Services
. Recreation Programming & Special
Events
. Community Center Operations
. Solid Waste
. Bus Service
. Charter School Teachers and
Educational program
. Planning Services
Incorporation Accomplishments
.:. Highly Visible Police Department,
Low Crime Rate - 79 Sworn Officers
.:. Strong and Growing Economic Base
.:. Lowest Tax Rate - No Increase for
the Past 12 Budgets
.:. New Parks and Recreational
Opportunities for All Age Groups
.:. Citywide Shuttle Bus Service -
Ridership Continues to Expand
.:. Road and Safety Improvements -
Traffic Lights, Sidewalks
.:. New Land Development Regulations
-Control Over Zoning
.:. Citywide Beautification Program- Bus
Shelters & Benches
.:. High Landscape and Roadway
Maintenance Standards
.:. Reduced Costs to Citizens - City's
Assumption of roads,
landscaping and bus service.
.:. "A" rated Charter School
.:. Community Recreation Center
.:. Government Center
Long Term Goals & Objectives
On November 7, 1995, the citizens of
Aventura overwhelmingly voted to approve
the City's Charter and officially incorporate
as Miami-Dade County's 28th municipality.
Incorporation afforded residents the
opportunity to improve the quality of
government services they receive and take
control of the City's destiny. Since
incorporation, a great deal of progress has
been made to accomplish the goals of
incorporation with the creation of our own
police force, new and expanded parks and
recreation opportunities and citywide
beautification projects. Aventura is governed
by a commission-manager form of
government, combining the political
leadership of its elected officials with the
executive experience of its City Manager.
This structure is vastly different from that of
other local governments, emulating the
private sector by privatizing services and
emphasizing customer service based on the
following principles:
. Prompt response to citizen requests.
. One-stop service for permits and
business licenses.
. Commitment to public involvement.
. Utilization of "Electronic Government"
to provide service and information.
.
Commitment to
hiring only the most
highly motivated
qualified and
employees.
. Limiting the number of employees by
privatizing or contracting with the
private sector for many services.
. A professional, businesslike manner
at all times.
. An emphasis on quality not quantity.
. A high quality of life for citizens,
businesses and visitors.
. A safe and secure environment to live
and work.
1-4
. Low taxes.
. Establishing a small number of
operating departments that work
closely with the community.
,.
1-5
Budget Procedures and Process
Budget System
The City of Aventura uses the Budgeting by
Objectives Process in the formulation of its
budget. Departmental Budgets include a
Recap page that contains the Department
Description and Personnel Allocation
Summary and Organization Chart. Each
department also includes an Objectives
page and a Budgetary Account Summary.
The Objectives page presents a review of
the department objectives and
performance/workload indicators. The
Budgetary Account Summary provides
expenditure detail and a comparison of
current and previous years expenditures.
The Budgetary Process is intended to be
very valuable in communicating with the
Commission and citizens of the City.
Budget Process
The City's fiscal year shall be~in on October
1 st and end on September 30 h of each year
as mandated by Florida statutes. When the
certified taxable real estate and tangible
property values for the City is received from
the Miami-Dade County Property Appraiser
on July 151 of each year, the City Manager
then submits to the City Commission the
Proposed Operating and Capital Budget for
the coming year no later than July 10lh of
each fiscal year. The preliminary millage
rate is based on the certified taxable value.
The appropriations contained in the
proposed recommendation shall not exceed
the funds derived from taxation and other
revenue sources.
The City's Budget process began in April
with a staff meeting between the City
Manager and Department Directors to
review budget philosophy and develop
overall goals and objectives. The entire
budget process encompasses approximately
five (5) months of the fiscal year. During this
period, meetings were held with Department
Directors, the City Commission and the
public to insure representative input. The
budget calendar that follows details the
actions taken during the budget process.
Budget Adoption
The budget is approved via Ordinance at
two public meetings scheduled for
September conducted by the City
Commission. The adopted budget is
integrated into the accounting software
system effective October 1 st.
Budget Control/Monitoring
Funds appropriated in the Budget may be
expended by and with the approval of the City
Manager in accordance with the provisions of
the City Charter and applicable law. Funds of
the City shall be expended in accordance with
the appropriations provided in the Budget and
shall constitute an appropriation of the
amounts specified therein. Supplemental
appropriations or the reduction of
appropriations, if any, shall be made in
accordance with Section 4.07 of the City
Charter.
The Budget establishes a limitation on
expenditures by department total. Said
limitation requires that the total sum allocated
to each department for operating and capital
expenses may not be increased or decreased
without specific authorization by a duly-
enacted Resolution/Ordinance affecting such
amendment or transfer. Therefore, the City
Manager may authorize transfers from one
individual line item account to another, so
long as the line item accounts are within the
same department and fund.
1-6
The "Personnel Allocation Summary"
enumerates all authorized budgeted
positions. However, the City Manager may
amend said authorized budgeted positions in
order to address the operating needs of the
department so long as sufficient budgeted
funds are available.
The budget is monitored on a monthly basis
to track variances between actual and
budgeted amounts. Significant variances are
investigated and monitored for corrective
action. Quarterly review meetings are held
with the Finance Director and City Manager.
Encumbrances do not constitute
expenditures or liabilities in the current year,
but instead are defined as commitments
related to unperformed contracts for goods
or services, which are only reported in
governmental funds.
Budget Amendment
Upon the passage and adoption of the budget
for the City of Aventura, if the City Manager
determines that the department total will
exceed its original appropriation, the City
Manager is authorized to prepare such
Resolutions/Ordinances for consideration by
the City Commission as may be necessary
and proper to modify any line item from the
Budget.
The Budget Amendment Process will differ as
to form depending on whether or not the
original budget appropriation is exceeded as
follows:
. Any change or amendment to the
budget that will increase the original total
appropriated amount can only be
accomplished with the preparation of an
Ordinance requiring two (2) public hearings
and approval by the City Commission.
. Any change or amendment to the
budget which transfers monies within a fund
but does not increase the total appropriated
amount can be accomplished with the
preparation of a Resolution. This does not
require a public hearing, however, approval
by the City Commission is still necessary.
Basis Of Accounting
Basis of Accounting refers to the time period
when revenues and expenditures are
recognized in the accounts and reported on
the financial statements. Basis of accounting
relates to the timing of the measurements
made, regardless of the measurement focus
applied.
The accrual basis of accounting is followed
for the proprietary fund types. The modified
accrual basis of accounting is followed in the
governmental fund types and the expendable
trust funds type. Under the modified accrual
basis of accounting, revenues are recorded
when susceptible to accrual, that is, when
they are both measurable and available.
Available means collectible within the current
period or soon enough thereafter to pay
current liabilities. Expenditures are generally
recognized under the modified accrual
accounting when the related fund liability is
incurred. Exceptions to the general rule are
principal and interest on general long-term
debt which is recognized when due.
The City applies all applicable GASB
pronouncements as well as the following
pronouncements issued on or before
November 30, 1989, unless those
pronouncements conflict with or contradict
GASB pronouncements: Financial
Accounting Standards Board (FASB)
statements and interpretations, Accounting
Principles Board (APB) opinions and
Accounting Research Bulletins (ARBs).
1-7
During June 1999, the Government
Accounting Standards Board (GAS B) issued
Statement No. 34. This statement
established new accounting and financial
reporting standards for state and local
governments. The City implemented the new
financial reporting requirements of GASB 34.
Fund Structure
The accounts of the City are organized and
operated on the basis of funds and account
groups. A fund is an independent fiscal and
accounting entity with a self-balancing set of
accounts. Fund accounting segregates
funds according to their intended purpose
and is used to aid management in
demonstrating compliance with the finance-
related legal and contractual provisions.
The minimum number of funds is maintained
consistent with legal and managerial
requirements. Account groups are a
reporting device to account for certain
assets and liabilities of the governmental
funds not recorded directly in those funds.
The following governmental funds have
annual appropriated budgets:
Government Fund Types
The General Fund is the City's primary
operating fund. It accounts for all financial
resources of the City, except those required
to be accounted for in another fund.
Resources are derived primarily from taxes,
franchise and utility taxes, charges for
services, and intergovernmental revenues.
Expenditures are incurred to provide general
government, public safety, community
development and community services.
Special Revenue Funds account for revenue
sources that are legally restricted to
expenditures of specific purposes (excluding
pension trusts and major capital projects).
Included in the budget are the following
special revenue funds:
. Police Education (110)
. Transportation & Street Maintenance (120)
. Police Capital Outlay Impact Fee (140)
. Park Development (170)
. 911 (180)
The Debt Service Funds account for the
servicing of general long-term and are
comprised of the following debit service
funds:
. FMLC 1999 Debt Service (230)
. 2000 Loan Debt Service (240)
. 2002 Loan Debt Service (250)
. FIFC Loan Debt Service (290)
The Capital Construction Funds accounts for
the acquisition and/or construction of major
capital projects funded by bond or loan
proceeds and transfer from other
governmental funds. Included in the budget
is the following Capital Projects Fund:
. Arts & Cultural Center Construction (391)
Proprietary Funds
The Enterprise Fund is used to account for
operations that are financed and operated in
a manner similar to a commercial enterprise,
where the intent of the governing body is
that the costs of providing goods or services
to the general public on a continuing basis
be financed or recovered primarily through
user charges, or where the governing body
has decided that periodic determination of
the revenue earned, expenses incurred,
and/or net income is appropriate for capital
maintenance, public policy, management
control, accountability or other purposes.
Included in the budget is the following
Enterprise Fund:
. Stormwater Utility (410)
1-8
Funds Excluded from Adopted Budget
The City owns and operates a Charter
School which is accounted for in a separate
Special Revenue fund. The School operates
on a fiscal year basis ending June 30th
Since the fund was created under a Charter
from the School Board it is adopted
separately by the City Commission in June.
Financial Policies
The City's financial policies, compiled below,
set forth the basic framework for the overall
fiscal management of the City. Operating
independently of changing circumstances
and conditions, these policies assist the
decision-making process of the City
Manager and City Commission. These
policies provide guidelines for evaluating
both current activities and proposals for
future programs.
Most of the policies represent long-standing
principles; traditions and practices that have
guided the City in the past and have helped
maintain financial stability over the last 10
years. They are reviewed annually as a
decision making tool and to ensure their
continued relevance in an ever-changing
environment.
Operating Budget Policies
1. The City will maintain at a minimum, an
accessible cash reserve equivalent to eight
weeks of operating costs.
2. No new or expanded services shall be
implemented without a corresponding
revenue source or the implementation of
trade-offs of expenses or revenues at the
same time. This applies to personnel,
equipment and any other peripheral
expenses associated with the service.
3. The City shall continue to support a
scheduled level of maintenance and
replacement of its infrastructure.
4 The City shall support capital expenditures
that reduce future operating costs.
Capital Budget Policies
1. Annually, the City will prepare a five-year
capital improvement program (CIP)
analyzing all anticipated capital expenditures
and identifying associated funding sources.
Future capital expenditures necessitated by
changes in population, changes in
development, growth, redevelopment or
changes in economic base will be calculated
and included in the Capital update process.
2. The City will perform all capital
improvements in accordance with an
adopted capital improvement program. The
City will maintain its physical assets at a
level adequate to protect the City's capital
investment and minimize future maintenance
and replacement costs. The budget will
provide for the adequate maintenance and
the orderly replacement of the capital
equipment from current revenues wherever
possible.
3. The City will provide sufficient funds to
replace and upgrade equipment as well as
to take advantage of new technology
thereby ensuring that employees have safe
and efficient tools to provide their service. It
reflects a commitment to further automation
and use of available technology to improve
productivity in the City's work force. The
objective for upgrading and replacing
equipment includes: (1) normal replacement
as equipment completes its useful life, (2)
upgrades to new technology, and (3)
additional equipment necessary to service
the needs of the Charter School.
4. The City will use the following criterion to
evaluate the relative merit of each capital
project. Capital expenditures will foster goals
of:
a. Projects specifically included in an
approved replacement schedule.
b. Projects that reduce the cost of
operations.
1-9
c. Projects that significantly improve safety
and reduce risk exposure.
5. The classification of items as capital or
operating will be determined by two criteria -
cost and frequency. Generally, a capital
project has a "useful life" of more than one
year and a value of $2,500 or more, or for
office equipment $500 or more.
6. The City will coordinate development of
the capital improvement program with the
development of the operating budget.
Future operating costs associated with new
capital improvements will be projected and
included in the operating forecasts.
7. The first year of the five-year capital
improvement program will be used as the
basis for formal fiscal year appropriations
during the annual budget process.
8. The City will maintain all of its assets at a
level adequate to protect the City's capital
investment and to minimize future
maintenance and replacement costs.
9. The City will identify the estimated cost of
capital projects and prepare a funding
projection that considers revenues and
operating costs to be included in the Capital
Improvement Program document that is
submitted to the City Commission for
approval.
10. The City will determine the most
appropriate financing method for all new
projects.
11. If appropriate, the City will attempt to
maintain a mixed policy of pay-as-you-go
and borrowing against future revenues for
financing capital projects.
12. The City will maintain
maintenance schedules relating
sidewalk and drainage
improvements.
13. The City will address and prioritize
infrastructure needs on the basis of
protecting the health, safety and welfare of
the community.
14. A CIP preparation calendar shall be
established and adhered to.
ongoing
to road,
system
15. Capital projects will conform to the City's
Comprehensive Plan.
16. Long-term borrowing will not be used to
fund current operations or normal
maintenance.
17. The City will strive to maintain an
unreserved General Fund balance at a level
not less than 7.5% of the annual General
Fund revenue.
18. If new project appropriation needs are
identified at an interim period during the
fiscal year, the funding sources will be
identified and mid-year budget amendments
will be utilized to provide formal budgetary
authority. In addition budget amendments
may be utilized to increase appropriations
for specific capital projects.
Revenue Policies
1. The City will attempt to maintain a
diversified and stable revenue system as a
shelter from short-run fluctuations in any
single revenue source.
2. The City will attempt to obtain new
revenue sources as a way of ensuring a
balanced budget.
3. The City will review fees/charges annually
and will design or modify revenue systems
to include provisions that automatically allow
charges to grow at a rate that keeps pace
with the cost of providing the service.
Cash Management/Investment Policies
1. The City will deposit all funds received by
2:00 PM the next day.
2. Investment of City funds will emphasize
preservation of principle; the objective will be
to match or exceed the yield of the State
Board of Administration.
3. The City will collect
aggressively, including any
amounts owed.
revenues
past due
Reserve Policies
1. The City will maintain a fund balance of at
least $5,000,000.
1-10
Accounting, Auditing, and Financial
Reporting Policies
1. An independent audit will be performed
annually.
2. The City will produce annual financial
reports in accordance with Generally
Accepted Accounting Principles (GAAP) as
outlined by the Governmental Accounting
Standards Board (GASB).
Financing Programs and Debt
Administration
The City currently has three outstanding
long-term debt issues. At September 30,
2006, the principal balance outstanding
totaled $35,260,000.
The Florida Municipal Loan Council loan is
secured solely by a covenant to budget and
appropriate the required debt service
payments each year. The loan is structured
the same as a serial bond issue with
principal payments on April 1 st and interest
payments on April 1 st and October 1 st of
each year with the final maturity on April 1,
2029. Debt service requirements average
approximately $1.35 million per year over
the thirty-year life of the bonds. Interest
rates range from 3.2% to 5.125% depending
on maturity date.
The Series 2000 Revenue Bonds are bank
qualified debt, secured solely by a covenant
to budget and appropriate the required debt
service each year. This loan is structured
the same as a serial bond issue with annual
principal payments due on October 1 st of
each year and semi-annual interest
payments on April 1 st and October 1 sl.
Debt service requirements average
approximately $510,000 per year over the
twenty year life of the obligation. The
interest rate is 5.04%.
The Series 2002 Revenue Bonds were
financed through the Florida
Intergovernmental Finance Commission.
The loan is secured solely by the covenant
to budget and appropriate the required debt
service payments each year. This loan is
structured the same as a serial bond issue
with principal payments due August 1 st and
interest payments due on February 1 st and
August 1 st of each year. Interest rates
range from 2.5% to 5.0% during the 30 year
term of the financing. Debt Service
requirements are approximately $840,000
per year.
Debt Policy and Administration
The City has established an informal policy
regarding the utilization and management of
debt instruments. Debt is used for a variety
of purposes. The principal use of debt by
the City has been for making capital
expenditures. This informal policy was
formed to establish criterion and procedures
for the issuance of debt financing by the
City. This Debt Policy supports the
commitment of the City Commission,
management, staff and other decision
makers to adhere to the sound financial
management practices including full and
timely repayment of all borrowings and
achieving the lowest possible cost of capital.
1. General
a) The City will analyze all funding
alternatives in order to minimize
the impact of debt structures on
the taxpayers.
b) The City may utilize debt to
refinance current debt or for the
acquisition, construction or
remodeling of capital improvement
projects that cannot be funded
from current revenue sources or in
such cases wherein it is more
equitable to the user of the project
to finance the project over its
useful life.
1-11
2.
Debt Structure
The City may consider the use of
credit enhancements (letters of
credit, bond insurance, surety
bonds, etc.) when such credit
enhancements process cost
effective.
Issuance of Obligations
a) The City may retain an
independent financial advisor for
advice on debt structuring and
marketing debt issuances.
b) The City may also retain
independent bond counsel and
disclosure counsel for legal and
procedural advice on all debt
issuances.
c) As necessary, the City may retain
other service advisors, such as
trustees, underwriters and pricing
advisors.
d) Any process utilized to select
professional service providers in
connection with the City's debt
program shall be in conformance
with City purchasing policies,
procedures and requirements.
Maturity of the Debt
Bonds will generally not have more
than thirty (30) year duration.
Payment of Debt
In order to ensure the timely
remittance of bond payments, such
payments will be paid by recurring
wire transfer on or before the bond's
respective due date.
3.
4.
5.
Although the City Charter makes no
reference to limitations in establishing debt,
the City has limited its borrowing to prudent
levels that are able to be satisfied with
existing revenue and cash flow projections.
The City utilizes debt financing on large
expenditures for capital projects or
purchases that may be depreciated over
their useful lives. By using debt financing,
the cost of the expenditure is amortized over
its useful life allowing the expenditure to be
matched against revenue streams from
those receiving the benefits.
When establishing debt, there are a number
of factors that must be considered in the
process. These factors include the long-
term needs of the City and the amount of
resources available to repay the debt. There
are different ways for a City to achieve debt
financing. The City may obtain a bank loan,
issue special revenue bonds or ask the
residents to approve a ballot item
authorizing the issuance of general
obligation bonds. The Commission
considers the asset's useful life and current
economic conditions, to determine the
appropriate financing instrument.
Cash Management
All funds, other than restricted cash held by
fiscal agents resulting from borrowing
transactions, are centrally managed through
the use of a pooled cash account. During
the year, all funds in the pooled cash
accounts were held in an interest bearing
checking account collateralized through the
State Treasury Public Depository program or
with the Florida State Board of
Administration (SBA) investment pool. The
checking account and SBA investment pool
are fully insured and immediately available
and considered as cash and cash
equivalents.
With the exclusion of accounts held by fiscal
agents, the total portfolio ranged from $10 to
$12 million.
Risk Management
The City is insured with the Florida Municipal
Insurance Trust for liability, property and
workers compensation coverage. The
liability limit under the policy is $5,000,000.
1-12
Date of Incorporation
Form of City Government
Area
City of Aventura, Florida
Demographics and Miscellaneous Statistics
November 7,1995
Commission - Manager
3.2 Square Miles
Population per State Estimate *
31,044
Ethnic Distribution **:
White (Non-Hispanic)
Hispanic
73.1%
20.7%
African American
Other
1.7%
4.5%
Age Distribution **:
Under 20
20-34
35-54
55-64
65+
11.0%
18.2%
23.5%
12.0%
35.3%
Average Household Size **:
Average Household size
Average Family size
1.79
2.45
Housing Occupancy **:
Total housing units
Owner occupied housing units
Renter occupied housing units
Seasonal, recreational and vacant
housing units
20,020
10,044
3,956
6,020
Full Time Employees
Public Facilities Located
within Corporate Limits:
Public Parks
Open Space Recreation (acres)
Public Libraries (Operated by Miami
Dade County)
176
Public Tennis Center
2
Public Recreation Centers 1
5
30.5 *** Public Schools
Charter Schools
Police Stations
o
1
1
1
Fire Stations (Operated by Miami
Dade County) 2
* State of Florida, Bureau of Economic & Business Research. Population is as of April 1 , 2006.
**U.S. Census Bureau, Profile of General Demographic Characteristics: 2000 for Aventura,
Florida
***City of Aventura comprehensive plan
1-13
2008/09
BUDGET PREPARATION CALENDAR
DATE
RESPONSIBILITY
ACTION REQUIRED
April 8
City Manager
All Department Directors
Staff meeting is held to review budget
philosophy and develop overall goals,
objectives and performance indicators.
April 21
City Manager
Staff meeting is held to distribute Budget
Preparation Manual. Forms will include
budget figures for previous fiscal years along
with actuals for six months of current year.
April 21
to
May 12
All Department Directors
City Manager
Finance Department
Completed budget estimates are submitted to
City Manager. Revenue estimates are
prepared.
May 15
to
June 2
Finance Department
City Manager
Completion of non General Fund budgets to
include totals of all revenues and
expenditures submitted to City Manager.
June 2
to
June 30
City Manager
Conducts departmental budget review
meetings, balances budget and prints
budget document.
July 10
City Manager
City Manager's recommended budget
document and message are submitted to
City Commission.
July 17
City Commission
City Manager
Budget Review Meeting, adopt tentative ad
valorem rate to transmit to County for
notification purposes.
September 8*
City Commission
First reading on budget and ad valorem tax
rate ordinances.
September 24*
City Commission
Second reading on budget, ad valorem tax
rate ordinance, and Public Hearing.
September 26
City Clerk
Tax rate ordinance delivered to Property
Appraiser.
October 1 All Departments New budget becomes effective.
*Dates subject to change based on School Board and Miami-Dade Commission meeting dates
1-14
Property Tax Information
City Of Aventura, Florida
Assessed Value Of Taxable Property
Last Ten Fiscal Years
Fiscal Year Tax Total Taxable
Ended Roll Real Personal Assessed
September 30, Year Property ($) Property ($) Value ($)
1998 1997 2,664,701,818 107,083,192 2,771,785,010
1999 1998 2,971,907,364 123,652,444 3,095,559,808
2000 1999 3,238,050,389 142,847,663 3,380,898,052
2001 2000 3,349,591,933 160,779,980 3,510,371,913
2002 2001 3,752,226,238 162,055,639 3,914,281,877
2003 2002 4,007,501,399 160,384,595 4,167,885,994
2004 2003 4,569,228,195 161,725,854 4,730,954,049
2005 2004 5,378,718,735 178,342,801 5,557,061,536
2006 2005 6,429,074,284 187,347,215 6,616,421,499
2007 2006 7,959,202,193 201,721,611 8,160,923,804
2008 2007 9,382,636,445 227,245,274 9,609,881,719
1-15
Tax Rate Comparison
The City of Aventura has the lowest tax rate in Miami-Dade County. The following
table compares the 2007/08 fiscal year adopted tax rates of the cities located in
Miami-Dade County:
City
!AVENTURA
PINECREST
UMSA
BAL HARBOUR
PALMETTO BAY
SUNNY ISLES
DORAL
CUTLER BAY
MIAMI LAKES
KEY BISCAYNE
SWEETWATER
BAY HARBOR ISLAND
VIRGINIA GARDENS
SURFSIDE
NORTH BAY VILLAGE
HIALEAH GARDENS
MIAMI GARDENS
HOMESTEAD
CORAL GABLES
MEDLEY
SOUTH MIAMI
HIALEAH
WEST MIAMI
NORTH MIAMI
MIAMI BEACH
EL PORTAL
MIAMI SPRINGS
NORTH MIAMI BEACH
FLORIDA CITY
MIAMI SHORES
ISLANDIA
OPA LOCKA
BISCAYNE PARK
INDIAN CREEK
MIAMI
GOLDEN BEACH
Millage
1.7261
1.9500
2.0416
2.2874
2.3736
2.3979
2.4470
2.4470
2.4795
2.6990
3.2786
3.6565
4.0816
4.2500
4.4724
4.9000
5.1488
5.1585
5.4780
5.7513
5.8810
6.5400
6.7376
6.9318
6.9333
7.0312
7.3579
7.4794
7.7500
7.8164
7.9671
8.0084
8.3400
8.3790
8.4209
8.5000
1-16
Where Your Tax Dollars Go
I Based on 2007/08 Tax Rates
Inland Navigation Dist 0.2%
School Board 43.5%
City of Aventura 9.5%
So. Florida Water Man. 2.9%
Everglades Project 0.6%
Miami Dade 43.3%
Components of Property Tax bill for 2007 -08
Miami- Dade County
Miami-Dade County School Board
South Florida Water Management District
Florida Inland Navigation District
Everglades Project
City of Aventura
Total Millage Rate
7.9198
7.9480
0.5347
0.0345
0.0894
1.7261
18.2525
1-17
Comparison of Number of Employees
200
140
.~.
!l4i! ~
. [60
l' 5
~.m
. 18~
1i1.l]
180
160
16
100
0.00
.0110110110110
o IfZIoIIIoIII
120
80
60
99/00 00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09
I -+-Citywide 0 Police I
99/00 00101 01102 02103 03104 04/05 05106 06107 07108 08109
City Commission 7 7 7 7 7 7 7 7 7 7
Office of the City Manager 5 5 5 5 5 5 5 5 5 5
Legal 0 0 0 0 0 0 0 0 0 0
City Clerk's Office 2 2 2 2 2 2 2 2 2 2
Finance 8 9 10 10 12 11 12 8 8 7
Information Technology 0 0 0 0 0 0 0 5 5 5
Public Safety 92 95 102 108 108 110 115 120 119 119
Community Development 11 12 12 12 11 11 10 10 10 9
Arts & Cultural Center 0 0 0 0 0 0 0 0 0 1
Charter School* 0 0 0 0 0 2 2 3 3 3
Community Services 17 17 17 16 16 16 17 21 31 30
Total 142 147 155 160 163 164 170 181 190 187
* Included in Charter School Fund Budget Document
1-18
2-1
;) 'J'
~ $'
eel"~ 01 &~
SUMMARY OF
ALL FUNDS
CITY OF AVENTURA
I sLiiiiiilliA"R'Y-dF _ACC FUNDS
2008/09
OPERATING & CAPITAL OUTLAY
REVENUE PROJECTIONS
APPROVED CITY MANAGER COMMISSION
FUND ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. FUND 2005/06 2006/07 2007108 2008/09 2008/09
001 General Fund $ 47,736,183 $ 53,932,661 $ 45,576,415 $ 46,625,121 $ 46,625,121
110 Police Education Fund 13,713 8,490 8,901 4,300 4,300
120 Transportation Fund 2,062,289 1,674,659 3,933,552 1,646,000 1,646,000
140 Police Capital Outlay Impact Fee Fund 303,096 39,314 147,534 1,000 1,000
170 Park Development Fund 1,476,453 99,868 1,905,417 321,000 321,000
180 911 Fund - - 182,000 213,000 213,000
230-290 Debt Service Funds 2,724,147 2,820,764 2,718,279 2,721,504 2,721,504
320-390 Capital Projects Funds 4,553,624 104,073 1,823,597 6,700,000 6,700,000
410 Stormwater Utility Fund 1,852,486 1,473,272 880,712 841,458 841,458
620 Police Off Duty Services Fund 360,375 336,286 330,000 330,000 330,000
r-snlit~t~1 6,1,9,~?,~ 62,'!~-~,~1 5r.,~06,'t21 59,49J,,~,~~ 59,4.~,~,~_3.".
Intenund Eliminations (2,897,800) (2,228,497) (2,277,585) (4,601,029) (4,601,029)
I Total Revenue $ 58,184,566 $ 58,260,890 $ 55,228,822 $ 54,802,354 $ 54,802,354
EXPENDITURES
DEPT.I APPROVED CITY MANAGER COMMISSION
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. DEP ARTM ENT 2005/06 2006/07 2007108 2008/09 2008/09
Operating Expenditures:
0101 City Commission $ 105,362 $ 115,163 $ 115,404 $ 116,443 $ 116,443
0501 Office of the City Manager 761,486 803,178 845,152 888,267 888,267
0601 Legal 313,521 199,886 280,000 280,000 280,000
0801 City Clerk's Office 253,664 274,179 259,965 266,946 266,946
1001 Finance 1,234,251 835,080 820,279 808,647 808,647
1201 Inform ation Technology - 624,195 719,712 771,282 771,282
2001 Public Safety 11,221,153 11,842,597 12,842,093 13,848,923 13,848,923
4001 Comm unity Development 2,537,385 2,506,709 1,643,469 1,445,741 1,445,741
5001 Comm unity Services 5,565,929 5,819,964 5,608,250 5,745,182 5,745,182
7001 Arts & Cultural Center - - - 97,361 97,361
9001 Non-Departmental 2,978,900 1,913,606 1,758,185 1,745,000 1,745,000
ISubtotal 24,971,651 24,934,557 24,892,509 26,013,792 26,013,792
Capita/Outlay:
8001 City Commission - - - - -
8005 Office of the City Manager 7,126 2,726 4,000 4,000 4,000
8006 Legal - - - - -
8008 City Clerk's Office - 7,044 3,000 3,000 3,000
8010 Finance 51,613 35,635 26,080 3,000 3,000
8012 Information Technology - 119,417 157,583 136,000 136,000
8020 Public Safety 802,231 1,450,453 1,136,400 849,500 849,500
8040 Comm unity Development 11,875 7,196 9,600 48,300 48,300
8050 Comm unity Services 3,693,554 7,400,202 9,011,300 1,533,000 1,533,000
8069 Cha rte r Sc hool 46,043 397,136 155,526 - -
8070 Arts & Cultural Center - - - 6,700,000 6,700,000
8090 Non-Departmental 217,015 47,334 - - -
8090 CIP Reserve - - 17,114,545 16,790,258 16,790,258
L Subtotal 4,829,457 9,467,143 27,618,034 26,067,058 26,067,058
Non - Departmental:
9001 Transfer to Funds - - - - -
9001 Debt Service 2,710,209 2,711,989 2,718,279 2,721,504 2,721,504
ISulJtota"j 2,710,209 2,711,989 2,718,279 2,721,504 2,721,504
I Total EXRenditures $ 32,511,317 $ 37,113,689 $ 55,228,822 $ 54,802,354 $ 54,802,354
2-2
CITY OF AVENTURA
SUMMARY OF ALL FUNDS
2008/09
OPERATING & CAPITAL OUTLAY
DEPT.I APPROVED aTY MANAGER COMMISSION
DlV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. DEP ARTM ENT 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ 13,261,706 $ 14,220,010 $ 15,618,416 $ 16,650,394 $ 16,650,394
3000/3999 Contractual Services 5,611,930 5,481,288 4,525,784 4,518,200 4,518,200
4000/4999 Other Charges/Svcs 3,783,201 4,229,358 3,790,238 3,949,888 3,949,888
5000/5399 Commodities 518,566 520,576 631,450 675,200 675,200
5400/5999 Other Operating Expenses 1,796,248 483,325 326,621 220,110 220,110
Sul:itorn- - 24,971,651 24,934,557 24,892,509 26,013,792 26,013,792
6000/6999 CapnalOutlay 4,829,457 9,467,143 27,618,034 26,067,058 26,067,058
7000/7999 Debt Service 2,710,209 2,711,989 2,718,279 2,721,504 2,721,504
8000/8999 Transfer to Funds - - - - -
Total Expenditures $ 32,511,317 $ 37,113,689 $ 55,228,822 $ 54,802,354 $ 54,802,354
COMPARATIVE PERSONNEL SUMMARY
2005/06 2006/07 2007/08 2008/09
City Commission 7 7 7 7
Office of the City Manager 5 5 5 5
Legal - - - -
City Clerk's Office 2 2 2 2
Finance 12 8 8 7
Information Technology - 5 5 5
Public Safety 115 120 119 119
Comm unity Development 10 10 10 9
Charter Schoor 2 3 3 3
Arts & Cultural Center - - - 1
Comm unity Services 11 12 17 16
I :rota I Full Time Employees 164 172 176 1741
Total Part Time Em~y:ees 6 9 14 14
* Included in Charter School Fund Budget Document
Transportation
.0' Polic.. Polic..
Polic.. St......t Capital Outlay P... Off Duty Debt Capital Total
General Education Maintenance ImpactF.... Development '" Services Service Construction Ent..rpri... A"
Fund Fund Fund Fund Fund Fund Fund Funds Funds Funds Funds
ESTIMATED REVENUES:
Tax..s:
AdValor..m Tax..s 15,504,349 15,504,349
Franchis..F....s 3,791,706 3,791,706
Utility Tax..s 4,003,000 4,003,000
Unifi..d Communications Tax 2,298,000 2,298,000
Lic..ns..s& P..rmits 1,600,000 1,600,000
Int..rgov..rnm..ntal Rev..nu..s 2,308,000 1,636,000 119,000 841,458 4,904,458
Charg..sforS..rvic..s 1,081,000 330,000 1,411,000
Fin..s& Forf..itur..s 339,000 4,300 343,300
Misc..llan..ousR..v..nu..s 875,000 10,000 1000 1000 20,000 350,000 1,257,000
TOTAL REVENUES 31,800,055 4,300 1,646,000 1,000 1,000 119,000 330,000 20,000 350,000 841,458 35,112,813
Transf..rsln/D..bt Proc....ds 124,000 444,475 4,100,000 4,668,475
Fund Balanc..slR..s..rv..slN..tAss 14,701,066 320,000 15,021,066
TOTAL ESTIMATED REVENUES
AND BALANCES $46,625,121 $4,300 $ 1,646,000 $ 1,000 $ 321,000 $119,000 $ 330,000 $ 464,475 $4,450,000 $ 841,458 $54,802,354
EX PENDI TURES/EX PENS ES
City Commission 116,443 116,443
City Manag..r 892,267 892,267
L..gal 280,000 280,000
City CI..rk 269,946 269,946
Financ.. 811,647 811,647
Information T..chnology 907,282 907,282
Public Saf..ty 14,245,123 4,300 1,000 119,000 330,000 14,699,423
Community D..v..lopm..nt 1,494,041 1,494,041
Community S..rvic..s 5,008,982 1,646,000 71,000 613,200 7,339,182
Arts & Cultural C..nt..r 97,361 6,700,000 6,797,361
Non-o..partm..ntal 1,745,000 1,745,000
D..btS..rvic.. 2,721,504 2,721,504
TOTAL EXPENDITURES $25,868,092 $4,300 $ 1,646,000 $ 1,000 $ 71,000 $119,000 $ 330,000 $2,721,504 $6,700,000 $ 613,200 $38,074,096
Fund Balanc..slR..s..rv..slN..tAss 16,500,000 228,258 16,728,258
TOTAL APPROPRIATED
EXPENDITURES AND RESERVES $42,368,092 $4,300 $ 1,646,000 $ 1,000 $ 71,000 $119,000 $ 330,000 $2,721,504 $6,700,000 $ 841,458 $54,802,354
2-3
CITY OF AVENTURA
FUND BALANCE ANALYSIS
DEPT.I APPROVED OTY MANAGER COMMISSION
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. DEP ARTM ENT 2005106 2006/07 2007/08 2008/09 2008/09
GENERAL FUND (001)
Beginning Balance/Carryover $ 12,649,983 $ 16,003,834 $ 13,994,179 $ 14,701,066 $ 14,701,066
Revenues/Sources 35,086,200 37,928,827 31,582,236 31,924,055 31,924,055
Expenditures/Uses (30,008,735) (31,106,530) (29,029,298) (30,125,121) (30,125,121)
r-- ~ing ~ Balance $ 17,727,448 $ 22,826,131 $ 16,547,117 $ 16,500,000 $ 16,500,000 1
SPEOAL REVENUE FUNDS:
POLICE EDUCATION FUND (11 0)
Beginning Balance/Carryover $ 8,000 $ - $ 4,601 $ - $ -
Revenues/Sources 5,713 8,490 4,300 4,300 4,300
Expenditures/Uses (10,449) (9,326) (8,901) (4,300) (4,300)
r-- ~ing ~ Balance $ 3,264 $ (836) $ - $ - $ -I
STREET MAINTENANCE FUND (120)
Beginning Balance/Carryover $ 492,181 $ - $ 413,552 $ - $ -
Revenues/Sources 1,570,108 1,674,659 3,520,000 1,646,000 1,646,000
Expenditures/Uses (1,600,512) (1,676,583) (3,933,552) (1,646,000) (1,646,000)
rEnding Fund Balance $ 461,777 $ (1,924) $ - $ - $ -I
POLICE CAPITAL OUTLAY IMPACT FEE FUND (140)
Beginning Balance/Carryover $ 209,190 $ - $ 82,534 $ - $ -
Revenues/Sources 93,906 39,314 65,000 1,000 1,000
Expenditures/Uses (140,832) (118,534) (147,534) (1,000) (1,000)
I Ending Fund Balance $ 162,264 $ (79,220) $ - $ - $ -I
PARK DEVELOPMENT FUND (170)
Beginning Balance/Carryover $ 1,080,778 $ - $ 1,895,417 $ 320,000 $ 320,000
Revenues/Sources 395,675 99,868 10,000 1,000 1,000
Expenditures/Uses (106,353) (177,837) (1,905,417) (321,000) (321,000)
r Ending Fund Balance $ 1,370,100 $ (77,969) $ - $ - $ -I
DEBT SERVICE FUNDS (230-290)
Beginning Balance/Carryover $ 28,538 $ - $ 22,494 $ - $ -
Revenues/Sources 2,695,609 2,820,764 2,695,785 2,721,504 2,721,504
Expenditures/Uses (2,710,209) (2,711,989) (2,718,279) (2,721,504) (2,721,504)
r Ending Fund Balance $ 13,938 $ 108,775 $ - $ - $ -I
CAPITAL PROJECT FUNDS (320-391)
Beginning Balance/Carryover $ 4,382,425 $ - $ 1,723,526 $ - $ -
Revenues/Sources 171,199 104,073 100,071 6,700,000 6,700,000
Expenditures/Uses (82,413) (2,679,648) (1,823,597) (6,700,000) (6,700,000)
r Ending Fund Balance $ 4,471,211 $ (2,575,575) $ - $ - $ -I
STORMWATER UTILITY FUND (410)
Beginning Balance/Carryover $ 618,830 $ - $ 38,907 $ - $ -
Revenues/Sources 1,233,656 1,4 73,272 841,805 841,458 841,458
Expenditures/Uses (360,712) (557,635) (880,712) (841,458) (841,458)
I Ending Fund Balance $ 1,491,774 $ 915,637 $ - $ - $ -I
POLICE OFF DUTY SERVICES FUND (620)
Beginning Balance/Carryover $ - $ - $ - $ - $ -
Revenues/Sources 360,375 336,286 330,000 330,000 330,000
Expenditures/Uses (338,160) (304,104) (330,000) (330,000) (330,000)
r Ending Fund Balance $ 22,215 $ 32,182 $ - $ - $ -I
2-4
GENERAL FUND
2-5
CITY OF AVENTURA
I GENERAL FUND - 001 I
SUMMARY OF BUDGET
2008/09
OPERATING & CAPITAL OUTLAY
I FUND DESCRIPTION I
The General Fund is used to account for resources and expenditures that are available for
the City's general operations.
REVENUE PROJ ECTlONS
APPROVED CITY MANAGER COMMISSION
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CATEOORY 2005/06 2006/07 2007/08 2008/09 2008/09
Current Revenues $ 34,214,312 $ 37,891,327 $ 31,501,236 $ 31,800,055 $ 31,800,055
Transfers 871,888 37,500 81,000 124,000 124,000
Carryover 12,649,983 16,003,834 13,994,179 14,701,066 14,701,066
I Total Revenues $ 47,736,183 $ 53,932,661 $ 45,576,415 $ 46,625,121 $ 46,625,121'
EXPENDITURES
DEPT./ APPROVED CITY MANAGER COMMISSION
DIV. ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. DEPARTMENT 2005/06 2006/07 2007/08 2008/09 2008/09
Operating Expenditures:
0101 City Commission $ 105,362 $ 115,163 $ 115,404 $ 116,443 $ 116,443
0501 Office of the City Manager 761,486 803,178 845,152 888,267 888,267
0601 Legal 313,521 199,886 280,000 280,000 280,000
0801 City Clerk's Office 253,664 274,179 259,965 266,946 266,946
1001 Finance 1,234,251 835,080 820,279 808,647 808,647
1201 Information Technology - 624,195 719,712 771,282 771,282
2001 Public Safety 10,872,544 11,529,167 12,372,192 13,395,623 13,395,623
4001 Community Development 2,537,385 2,506,709 1,643,469 1,445,741 1,445,741
5001 Community Services 5,223,758 4,598,889 4,161,763 4,230,982 4,230,982
7001 Arts & Cultural Center - - - 97,361 97,361
9001 Non-Departmental 2,978,900 1,913,606 1,758,185 1,745,000 1,745,000
rs'Ubtotal 24,280,871 23,400,052 22,976,121 24,046,292 24,046,2921
Capital Outlay
8005 Office of the City Manager 7,126 2,726 4,000 4,000 4,000
8006 Legal - - - - -
8008 City Clerk's Office - 7,044 3,000 3,000 3,000
8010 Finance 51,613 35,635 26,080 3,000 3,000
8012 Information Technology - 119,417 157,583 136,000 136,000
8020 Public Safety 661,399 1,331,919 996,100 849,500 849,500
8040 Community Development 11,875 7,196 9,600 48,300 48,300
8050 Community Services 2,515,270 3,529,574 2,630,229 778,000 778,000
8070 Arts & Cultural Center - - - - -
8090 Non-Departmental 263,058 444,470 - - -
8090 CIP Reserve - - 16,547,117 16,500,000 16,500,000
Dub~ 3,51 O,341-5fl77,~81---1.0t373l09 18,321,800 18,321,801!j
Transferto Funds 2,217,523 2,228,497 2,226,585 4,257,029 4,257,029
.SubtOtal 2,~,523 2,~.497 2,~,585 4,~,O29 4,~,02U
I Total $ 30,008,735 $ 31,106,530 $ 45,576,415 $ 46,625,121 $ 46,625,121'
2-6
CITY OF AVENTURA
I GE~I;~Lk~,q~OO1 I
CATEGORY SUMMARY
2008/09
REVENUE PROJECTIONS
APPROVED CITY MANAGER COMMISSION
OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CODE CATEGORY 2005/06 2006/07 2007/08 2008/09 2008/09
310000/319999 Locally levied Taxes $ 23,463,664 $ 27,632,296 $ 25,301,236 $ 25,597,055 $ 25,597,055
320000/329999 Licenses & Permits 3,281,107 3,231,384 1,960,000 1,600,000 1,600,000
330000/339999 Intergovernmental Revenues 4,917,380 3,947,873 2,303,500 2,308,000 2,308,000
340000/349999 Charges for Services 1,176,119 1,353,442 1,090,000 1,081,000 1,081,000
350000/359999 Fines & Forfeitures 261,615 404,617 226,500 339,000 339,000
360000/369999 Miscellaneous Revenues 1,114,427 1,321,715 620,000 875,000 875,000
380000/389999 Transfer from Funds 871,888 37,500 81,000 124,000 124,000
399900/399999 Fund Balance 12,649,983 16,003,834 13,994,179 14,701,066 14,701,066
I Total Available General Fund $ 47,736,183 $ 53,932,661 $ 45,576,415 $ 46,625,121 $ 46,625,1211
EXPENDITURES
APPROVED CITY MANAGER COMMISSION
OBJECT ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CODE CATEGORY 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services 12,923,546 13,915,906 15,288,416 16,320,394 16,320,394
3000/3999 Contractual Services 5,468,859 4,463,315 3,084,297 3,009,000 3,009,000
4000/4999 other Charges & Services 3,783,201 4,229,358 3,664,238 3,836,888 3,836,888
5000/5399 Commodities 518,566 520,576 631,450 675,200 675,200
5400/5499 other Operating Expenses 1,586,699 270,897 307,720 204,810 204,810
Clatal operi!lWg~Renses____ - 24,280,871----3.3,400,052_22,976,121. 24,046,292 24,046,292'-
6000/6999 Capital Outlay 3,510,341 5,477,981 20,373,709 18,321,800 18,321,800
8000/8999 Transfer to Funds 2,217,523 2,228,497 2,226,585 4,257,029 4,257,029
I Total expenditures $ 30,008,735 $ 31,106,530 $ 45,576,415 $ 46,625,121 $ 46,625,1211
2-7
CITY OF AVENTURA
I G ~!,R.!\L FU.!':! D - Qll1 I
FUND BALANCE ANALYSIS
2008109
APPROVED CITY MANAGER COMMISSION
ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
CATEGORY 2005/06 2006/07 2007/08 2008/09 2008/09
Beginning Fund Balance $ 12,649,983 $ 16,003,834 $ 13,994,179 $ 14,701,066 $ 14,701,066
Revenues/Sources:
Locallv levied Taxes
Property Taxes $ 14,089,387 $ 17,127,913 $ 15,765,236 15,504,349 15,504,349
Franchise Fees 3,359,260 4,234,574 3,409,000 3,791,706 3,791,706
utility Taxes 3,943,249 4,016,484 4,015,000 4,003,000 4,003,000
Unified Camm. Tax 2,071,768 2,253,325 2,112,000 2,298,000 2,298,000
~SlibtOtil 23,463,664 27,632,296 25,301,236 25,597,055 25,597,0551
Licenses & Permits 3,281,107 3,231,384 1,960,000 1,600,000 1,600,000
Intergovernmental Rev. 4,917,380 3,947,873 2,303,500 2,308,000 2,308,000
Charges for Services 1,176,119 1,353,442 1,090,000 1,081,000 1,081,000
Fines & Forfeitures 261,615 404,617 226,500 339,000 339,000
Miscellaneous 1,114,427 1,321,715 620,000 875,000 875,000
Interfund Transfers In 871,888 37,500 81,000 124,000 124,000
r---"Sulitotal 11,622,536 10,296,531 6,281,000 6,327,000 6,327,000 I
I Total Revenues/Sources $ 35,086,200 $ 37,928,827 $ 31,582,236 $ 31,924,055 $ 31,924,0551
ExpenditureslUses:
OperatinQ Expenditures
0101 City Commission $ 105,362 $ 115,163 $ 115,404 $ 116,443 $ 116,443
0501 Office of the City Manager 761,486 803,178 845,152 888,267 888,267
0601 Legal 313,521 199,886 280,000 280,000 280,000
0801 City Clerk's Office 253,664 274,179 259,965 266,946 266,946
1001 Finance 1,234,251 835,080 820,279 808,647 808,647
1201 Information Technology - 624,195 719,712 771,282 771,282
2001 Public Safety 10,872,544 11,529,167 12,372,192 13,395,623 13,395,623
4001 Community Development 2,537,385 2,506,709 1,643,469 1,445,741 1,445,741
5001 Community Services 5,223,758 4,598,889 4,161,763 4,230,982 4,230,982
7001 Arts & Cultural Center - - - 97,361 97,361
9001 Non-Departmental 2,978,900 1,913,606 1,758,185 1,745,000 1,745,000
~OP.er~tin~ E~~-end-itures 24,280,871 23,400,052 22,976,121 24,046,292 24,046,2921
-~
Capital Outlay Expenditures 3,510,341 5,477,981 3,826,592 1,821,800 1,821,800
Interfund Transfers Out 2,217,523 2,228,497 2,226,585 4,257,029 4,257,029
~~enditureSlUses 30,008,735 31,106,530 29,029,298 30,125,121 30,125,1211
Ending Fund Balance
Designated for
I -Cap.itallmp,rovements 17,727,448 22,826,131 16,547,117 16,500,000 16,500,000 I
2-8
2-9
~ '~rl'
~ eP
el"~ 01 &~
REVENUE
ESTIMATES
CITY OF AVENTURA
I GJ'NER~kFU.!lD - !!!!1.. I
REVENUE PROJECTIONS
2008/09
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
Locallv Levied Taxes
3111000 Ad Valorem Taxes-Current $ 14,023,960 $ 16,997,222 $ 15,758,236 $ 15,479,349 $ 15,479,349
3112000 Ad Valorem Taxes-Delinquent 65,427 130,691 7,000 25,000 25,000
3131000 Franchise Fee-Electric 2,906,200 3,760,394 2,956,000 3,306,706 3,306,706
3134000 Franchise Fee-Gas 28,973 54,717 28,000 50,000 50,000
3137100 Franchise Fee-Sanitation 398,324 400,141 400,000 410,000 410,000
3138000 Franchise Fee-Towing 25,763 19,322 25,000 25,000 25,000
3141000 Utility Tax-Electric 3,319,820 3,363,499 3,380,000 3,418,000 3,418,000
3143000 Utility Tax-Water 588,860 609,024 600,000 550,000 550,000
3144000 Utility Tax-Gas 34,569 43,961 35,000 35,000 35,000
3149000 Unified Com m unications Tax 2,071,768 2,253,325 2,112,000 2,298,000 2,298,000
I SuDtotal 23,463,664 27,632,296 25,301,236 25,597,055 25,597,0551
Licenses & Permits
3211000 City Business Tax 639,621 706,637 650,000 715,000 715,000
3219500 Suspense - 280 - - -
3221000 Building Permits 2,309,000 1,983,328 1,100,000 800,000 800,000
3221500 Radon/Code Com p Adm n. Fee 3,148 1,606 - - -
3222000 Certificate of Occupancy 283,031 415,428 175,000 50,000 50,000
3291000 Engineering Permits 46,307 124,105 35,000 35,000 35,000
r '"""'5uiiotal 3,281,107 3,231,384 1,960,000 1,600,000 1,600,000 I
Interaovernmental Revenues
3312100 Bulletproof Vests 17,540 10,401 - - -
3312275 SCBA Grant - 50,000 - - -
3312550 Byrne Grant 24,876 12,872 - - -
3312910 FEMA 1,489,956 158,587 - - -
3342007 Bait Vehicle proj Grant 10,000 - - - -
3342008 HIDTA Grant - 7,976 - - -
3342117 Electronic LEO Prints - 10,000 - - -
3343902 Lehman Causeway 952,551 - - - -
3343903 Miami Gardens Drive Conn - - - - -
3344901 Maintenance Agreement paymer 8,677 8,677 8,500 - -
3351200 State Revenue Sharing 439,361 334,115 452,000 390,000 390,000
3351500 Alcoholic Beverage License 14,783 19,373 13,000 19,000 19,000
3351800 Half Cent Sales Tax 1,892,173 1,894,418 1,800,000 1,854,000 1,854,000
3354930 Fuel Tax Refund 12,987 13,256 - - -
3372105 Community Policing 22,057 5,262 - - -
3374000 County- Miami Gardens Drive Ext. - 1,363,936 - - -
3377501 MPO Transit Study - 14,254 - -
3382000 County Business Tax 32,419 44,746 30,000 45,000 45,000
r--sublotal 4,917,380 3,947,873 2,303,500 2,308,000 2,308,000 I
2-10
Charqes For Services
3413000 Certificate of Use Fees 5,985 3,710 5,000 5,000
3419000 Election Filing Fees 200 100
3419500 Lien Search Fees 58,903 52,358 60,000 25,000
3421300 Police Services Agreement 551,176 544,375 501,000 441,000
3425000 Development Review Fees 95,185 25,000 25,000
3471000 Rec/Cultural Events 46,067 40,545 60,000 60,000
3472000 Parks & Recreation Fees 48,629 73,159 82,000 85,000
3472500 Community Center Fees 189,158 178,781 160,000 170,000
3474000 Founders Day 38,523 47,950 45,000 45,000
3475000 Summer Recreation 237,478 317,279 150,000 225,000
3499000 Other Charges For Service 2,000
I Subtotal 1,176,119 1,353,442 1,090,000 1,081,000 .
Fines & Forfeitures
3511000 County Court Fines 257,965 398,717 225,000 274,000
3541000 Code Violation Fines 3,650 5,900 1,500 65,000
I Subtotal 261,615 404,617 226,500 339,000 .
Misc. Revenues
3611000 Interest Earnings 788,049 1,230,834 550,000 800,000
3644200 Sale of Assets 42,090 5,000
3644910 Lost/Abandoned Property 2,359 20
3661000 Developer Contributions/Streets 214,278
3691000 Cobra Billings 8,653 10,418
3699000 Misc. Revenues 101,088 38,353 70,000 70,000
I Subtotal 1,114,427 1,321,715 620,000 875,0001
Non-Revenue
3811012 Transfer from Transportation Fur 629,535
3811018 Transfer from 911 Fund 51,000 94,000
3811019 Transfer from Charter School Op 30,000 37,500 30,000 30,000
3811041 Transfer from Stormwater Fund 212,353
3999000 Carryover 12,649,983 16,003,834 13,994,179 14,701,066
r Subtotal 13,521,871 16,041,334 14,075,179 14,825,0661
c:: ~ - 47,736,183 $ 53,932,661 $ 45,576,415 $ 46,625,1211
Total Available General Fun, $
2-11
REVENUE PROJECTION RATIONALE
LOCALLY LEVIED TAXES
3111000 Ad Valorem Taxes Current - Ad Valorem or property taxes are authorized by
Chapter 166, Florida Statutes. The Florida Constitution limits local governments to a
maximum of 10 mills of Ad Valorem taxation. The amount of revenue is based on the
tax rate multiplied by the assessed value of the City which is provided by the County
Property Appraisal Department. The amount is then budgeted at 95% of it's gross value
to allow for prompt payment discounts and other adjustments in accordance with Florida
Statutes. The City's assessed value as reported by the Property Appraisal Department
is $9,439,807,532. This amount is 1.7% lower than last year. The City experienced a
7.5% reduction in the taxable assessed property values due to the impact of
Amendment One and the decline in the housing market. However, a 5.8% increase
attributed to new construction resulted in a smaller decrease in the overall taxable
values. The ad valorem millage levy for fiscal year 2008/09 is recommended to be
1.7261, which is the same rate adopted last year. This will generate $15,479,349
compared to last year's amount of $15,758,236. This represents the thirteenth year
without an increase.
City Tax Rate History:
1995/96 to 2006/07 -2.2270
2007/08 - 1.7261
3112000 Ad Valorem Taxes Delinquent - This revenue source is derived by those
taxpayers who do not pay their taxes by March 31 of any given year. On average the
total revenue received in this category is minimal when compared to the total Ad
Valorem taxes collected.
3131000 Franchise Fee-Electric - A city may charge electric companies for the use of its
rights-of-way per Florida Statutes 166.021 and 337.401. Miami-Dade County currently
has an agreement with FPL covering the area now incorporated as Aventura, as well as
the current unincorporated areas of the County. The County Commission, via an
interlocal agreement, has agreed to share these revenues with Aventura. The amount
projected is based on an assumed growth rate of 2.0% of the actual amount received
fo r 2006/07.
3134000 Franchise Fee-Gas - A city may charge gas companies for the use of its
rights-of -way per Florida Statutes 166.021 and 337.401. It is standard practice to enact
a 6% fee on gross revenues. The amount projected is based on historical collections.
3137100 Franchise Fee-Sanitation - The City issues solid waste franchises to the
private sector for all areas of the City. In addition a fee of 10% was adopted for the
private companies to utilize the City's rights-of-way. The amount projected is based on
historical collections and includes a growth factor.
2-12
3138000 Franchise Fee- Towinq - The City awarded a franchise agreement for towing
services within our corporate limits during the 2006/07 fiscal year. The amount is based
on that agreement.
3141000 Utilitv Tax-Electric - Section 166.231 (1 )(A), Florida Statutes, authorizes a city
to collect Public Service or Utility Taxes. Miami-Dade County previously established by
Ordinance utility taxes for unincorporated areas in the amount of 10% on electricity. The
City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The
projection is based on historical actual collections for the past three years plus a growth
rate of 2.0%.
3143000 Utilitv Tax-Water - Section 166.231 (1) (A), Florida Statutes, authorizes a City
to collect Public Service or Utility Taxes. Miami-Dade County previously established by
Ordinance utility taxes for unincorporated areas in the amount of 10% on water. The
City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The
projection is based on historical collections for the past three fiscal years plus a
reduction due to water restrictions imposed by the State.
3144000 Utilitv Tax-Gas - Section 166.231 (1) (A), Florida Statutes, authorizes a City to
collect Public Service or Utility Taxes. Miami-Dade County previously established by
Ordinance utility taxes for unincorporated areas in the amount of 10% on gas and oil.
The City enacted Ordinance 96-03 which mirrored the County's utility tax levies. The
projection is based on actual collections for the past two fiscal years plus a growth rate.
3149000 Unified Communications Tax - Effective October 1, 2001, the Unified
Communications Tax replaced municipal utility taxes and franchise fees on all
telecommunication, cable and other communication services. The projection is based
on actual collections for the past fiscal year plus a growth rate.
LICENSES AND PERMITS
3211000 Citv Business Tax - Pursuant to Chapter 205, Florida Statutes, the City has
adopted an ordinance imposing a business tax for the privilege of engaging in or
managing any business, profession or occupation within the City. The amount budgeted
is based on actual collections in the 2007/08 fiscal year plus a 10% increase as
authorized by Ordinance adopted in June 2008.
3221000 Buildinq Permits - Permits must be issued to any individual or business who
performs construction work within the corporate limits of the City. These permits are
issued for construction, such as plumbing, electrical, structural, mechanical, etc. The
fees are set by City Ordinance. The projection includes a decrease compared with the
2007/08 levels.
3291000 Enqineerinq Permits - This fee is representative of the costs associated with
regulatory review of the installation of utilities, paving, drainage and right-of-way
2-13
renovation/excavation by the City staff. The amount budgeted is based on actual
collections in the 2007/08 fiscal year and expectations for next year.
INTERGOVERNMENTAL REVENUES
3344901 Maintenance Aqreement Pavment - Funds provided by FOOT to maintain
Medians and Rights of Way along Biscayne Boulevard.
3351200 State Revenue Sharinq - Revenues received in this category represent base
cigarette tax and 8th cent motor fuel tax which are levied by the State. The portion
which comes from cigarette tax of approximately 63% of the total is deposited to the
General Fund. The remainder is deposited to the Transportation and Street
Maintenance Fund. The amount budgeted is based on actual collections in the current
fiscal year.
3351500 Alcoholic Beveraqe Licenses -Various alcoholic beverage license taxes are
levied on manufacturers, distributors, vendors, and sales agents of alcoholic beverages
in the State. The tax is collected by the State and distributed back to the City. The City's
share is approximately 38% of the proceeds of the tax collected within the City.
3351800 Half Cent Sales Tax - This revenue source represents one half of the revenue
generated by the additional 1 % sales tax which is distributed to counties and cities
based on a per capita formula. The amount budgeted is based on actual collections for
the past two fiscal years and a growth rate.
3382000 Countv Business Tax - All businesses in the City must have pay a County
Business Tax in addition to the City's Business Tax to operate a business within the
County's corporate limits. A portion of the County's revenues are remitted to the City.
CHARGES FOR SERVICES
3421300 Police Services Aqreement - This amount represents the amount to be paid by
Aventura Mall for an increased level of services. The amount represents the cost of the
City providing additional officers pursuant to agreement.
3425000 Development Review Fees -These are fees charged to developers for costs
associated with the interdepartmental review of new development proposals such as
site plans and plats.
3471000 Recreation/Cultural Events - This is the amount paid by City residents to
participate in various trips and events sponsored by the City. The revenues are offset
by an expenditure account in the Community Services Department.
3472000 Parks & Recreation Fees - This includes non-resident fees for entering the
park and user fees associated with the various programs at Founders Park.
2-14
3472500 Communitv Center Fees - This represents membership fees and user fees
charged for the various programs provided at the Community Recreation Center.
3475000 Summer Recreation - This represents fees charged for participants in the
City's Summer recreation Program.
3499000 Other Charqes for Services - Charges for services not otherwise classified.
FINES & FORFEITURES
3511000 Countv Court Fines - The City receives a portion of the revenues resulting
from traffic enforcement activities within its corporate limits. The projection is based on
actual revenues for the period.
3541000 Code Violation Fines - Revenues in this category are generated when the
owner of property within the corporate limits of the City violates a City code. Projection
is based on historical revenues and estimates for implementing the Traffic Safety
Camera Program.
MISC. REVENUES
3611000 Interest Earninqs - Investment practices are maintained to allow for 100% of
available funds to be invested at all times. Determining factors in forecasting revenue
for this line item are the anticipated interest rate and pooled dollars available for
investment.
3699000 Miscellaneous Revenues - Any other revenues not otherwise classified.
NON - REVENUE
3999000 Carrvover -This amount is derived by a comparison of all of the anticipated
revenues for the current period to all of the anticipated expenditures for the current
period. The excess of revenues over expenditures represents the carryover amount.
3811018 Transfer from 911 Fund - This represents reimbursement to the General Fund
to cover operating expenses relating to the 911 system.
3811019 Transfer from Charter School Fund - This represents reimbursement to the
General Fund to cover administrative expenses.
2-15
2-16
CITY
COMMISSION
CITY OF AVENTURA
I CITY COMMISSION I
2008/09
I DEPARTMENT DESCRIPTION I
The City Commission is the community's legislative body which acts as the decision-
making entity that establishes policies and ordinances to meet the needs of the community
on a proactive basis. The City Commission is committed to providing the best possible
professional government and the delivery of quality service levels that reflect community
priorities and maintain the quality of life for all residents.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ 61,938 $ 62,124 $ 59,428 $ 59,405 $ 59,405
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services 32,434 33,112 33,726 34,738 34,738
5000/5399 Com m odities 3,245 2,015 3,450 3,500 3,500
5400/5499 Other Operating~penses 7,745 17,912 18,800 18,800 18,800
I Total ORe rating ExRenses $ 105,362 $ 115,163 $ 115,404 $ 116,443 $ 116,4431
I PERSONNEL ALLOCATION SUMMARY I
Position No. Position Title 2005/06 2006/07 2007/08 2008/09
0301 Mayor 1 1 1 1
0401 Commissioner 1 1 1 1
0402 Commissioner 1 1 1 1
0403 Commissioner 1 1 1 1
0404 Commissioner 1 1 1 1
0405 Commissioner 1 1 1 1
0406 Commissioner 1 1 1 1
Total 7 7 7 7
2-17
CITY OF AVENTURA
CITY COMMISSION
2008/09
BUDGETARY ACCOUNT SUMMARY
001~101-511
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BU DGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
PERSONAL SERVICES
1210 Commission Salaries $ 55,000 $ 55,017 $ 55,000 $ 55,000 $ 55,000
2101 RCA 6,603 6,683 4,208 4,208 4,208
2401 Workers' Compensation 335 424 220 197 197
I Subtotal 61,938 62,124 59,428 59,405 59,405 1
OTHER CHARGES & SERVICES
4030 Legislative Expenses 32,434 33,112 33,726 34,738 34,738
rSubtotal 32,434 33,112 33,726 34,738 34,7381
COMMODITIES
5101 Office Supplies 25 416 250 300 300
5290 Other Operating supplies 3,220 1,599 3,200 3,200 3,200
I Subto~ - 3,245 2,015 3,450 3,500 3,5001
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships 3,667 7,785 7,800 7,800 7,800
5420 Conferences & Sem inars 4,078 10,127 11,000 11,000 11,000
I Subtotal 7,745 17,912 18,800 18,800 18,800 I
I Total CityCommission $ 105,362 $ 115,163 $ 115,404 $ 116,443 $ 116,4431
2-18
CITY COMMISSION
BUDGET JUSTIFICATIONS
4030 Leqislative Expense - This account represents the $4,963 established per
Commissioner to offset expenses incurred in the performance of their official duties.
5410 Subscriptions & Memberships - The following memberships are included for
funding:
Florida League of Cities
National League of Cities
Miscellaneous Seminars
5420 Conferences & Seminars - Funding for this purpose is essential in order to keep
informed of changing and new developments in local government.
Florida League of Cities
National League of Cities
Miscellaneous Seminars
2-19
2-20
~ '~r1'
~ $'
ei9 01 &~
OFFICE OF THE
CITY MANAGER
CITY OF AVENTURA
I OFFICE OF THE CITY MANAGER I
2008/09
I DEPARTMENT DESCRIPTION I
Maintain a City government structure that represents the needs of the community and
provides quality services in an efficient, businesslike and professional manner. Responsible
for the overall management of all functions and activities of the City's operations,
preparation of annual budget and 5 year CIP document and ensures the proper
implementation of policies and ordinances adopted by the City Commission. Provides
recommendations and solutions to community concerns. Utilizes customer service focus
process to respond to citizen requests. Coordinates personnel function for City operations.
OBJ ECT APPROVED aTYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ 588,359 $ 641,177 $ 679,652 $ 717,967 $ 717,967
3000/3999 Contractual Services 48,745 53,275 51,000 53,000 53,000
4000/4999 Other Charges & Services 104,067 95,488 95,700 98,500 98,500
5000/5399 Commodities 3,331 5,038 5,500 5,500 5,500
5400/5499 Other Operating Expenses 16,984 8,200 13,300 13,300 13,300
I Total operating expenses $ 761,486 $ 803,178 $ 845,152 $ 888,267 $ 888,2671
I PERSONNEL ALLOCATION SUMMARY I
Position No. Position Title 2005/06 2006/07 2007/08 2008/09
0101 City Manager 1 1 1 1
0201 Secretary to City Manager 1 1 1 1
0701 Assistant to City Manager 1 - - -
0701 Assistant to City Manager/Personnel Officer - 1 1 1
0801 Receptionist/Inform. Clerk 1 1 1 1
0601 Capital Projects Manager 1 1 1 1
Total 5 5 5 5
2-21
Office of the City Manager
Organization Chart
I
C;tyM~
j
1- - Assistant to City
City Manager's Capital Projects Manager/Personnel
Secretary Manager Officer
. .
I
Receptionist! I~
Information Clerk
I
2-22
CITY OF AVENTURA
I OFFICE OF THE CITY MANAGER I
2008/09
I OBJECTIVES I
1. Provide completed reports and recommendations on a timely basis upon which the
City Commission can make policy decisions.
2. Prepare and submit budget to the City Commission by July 10th of each year.
3. Oversee customer service functions by all Departments to ensure timely response or
resolution of citizen requests.
4. Coordinate, control and monitor the activities of all City Departments and operations.
5. Interact with community organizations and associations to increase public awareness
of City's various programs, facilities and services.
6. Update five year Capital Improvement Program document and submit to the City
Commission by May of each year.
7. Effectively administer the budget priorities and goals established by the City
Commission.
8. Perform the functions of Director of Emergency Management to provide for an
effective emergency response capability for all City operations.
9. Coordinate and oversee the City's Charter School operations.
10. Oversee and coordinate capital projects.
11. Issue newsletters and annual report to the public.
12. Supervise capital budget projects and the implementation of services.
13. Maintain effective personnel system to allow for timely recruitment and hiring of
employees.
I PERFORMANCE WORKLOAD INDICATORS I
ACTUAL ACTUAL PROJECTED ESTIMATE
2005/06 2006/07 2007/08 2008/09
Citizen Requests & Inquires 88 76 100 100
Commission Requests 28 32 30 30
Community Meetings Attended 31 24 25 25
Agenda Back up Items Prepared 119 102 115 115
No. of Newsletters & Reports Issued 5 5 5 5
Annual Budget & CIP Prepared 2 2 2 2
School Budget 1 1 1 1
Quarterly Progress Reports 4 4 4 4
Capital Projects Oversight 21 20 17 17
Capital Projects Completed 21 20 17 17
City Manager Briefing Reports 12 12 12 12
Number of New Hires 6 5 4 4
2-23
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2008/09
BUDGETARY ACCOUNT SUMMARY
001-0501-512
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
PERSONAL SERVICES
1201 Employee Salaries $ 425,646 $ 459,786 $ 480,116 $ 506,518 $ 506,518
1401 Overtime 210 72 - - -
2101 RCA 24,960 26,664 31,215 38,749 38,749
2201 Pension 66,850 70,786 75,496 85,887 85,887
2301 Health, Life & Disability 58,409 75,458 85,119 80,800 80,800
2401 Workers:' Cqrn pensation 12,284 8,411 7,706 6,013 6,013
I Subtotal 588,359 641,177 679,652 717,967 717,967 I
CONTRACTUAL SERVICES
3140 Background-New Employees 100 - - - -
3170 Lobbyist Services 48,085 50,000 50,000 50,000 50,000
3180 Medical Exams-New Em~y~ 560 3,275 1,000 3,000 3,000
rSu5total 48,745 53,275 51,000 53,000 53,000 I
OTHER CHARGES & SERVICES
4001 Travel & Per Diem 4,356 932 4,000 4,000 4,000
4040 Administrative Expenses 239 306 600 600 600
4041 Car Allowance 8,400 8,400 8,400 11,400 11,400
4101 Comm unication Services 2,705 2,325 2,500 2,500 2,500
4701 Printing & Binding 1,662 5,912 2,200 3,000 3,000
4710 Printing\Newsletter 35,124 44,690 53,000 53,000 53,000
4815 Web Page Maintenance 5,285 5,280 - - -
4910 Advertising 46,296 27,643 25,000 24,000 24,000
C.~ 104,067 95,488 95,700 98,500 98,500 I
5 ulJtota I
COMMODIllES
5101 Office Supplies 2,401 2,982 4,000 4,000 4,000
5120 Computer Operating Supplies 644 1,720 1,000 1,000 1,000
5290 Other Operating Supplies 286 336 500 500 500
I SubtoW- - 3,331 5,038 5,500 5,500 5,500 I
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships 13,352 5,247 6,800 6,800 6,800
5420 Conferences & Sem inars 3,445 2,597 3,000 3,000 3,000
5450 Training 99 245 2,500 2,500 2,500
5901 Contingency 88 111 1,000 1,000 1,000
C.~ 16,984 8,200 13,300 13,300 13,300 I
Subtotal
I Total City Manager $ 761,486 $ 803,178 $ 845,152 $ 888,267 $ 888,2671
2-24
OFFICE OF THE CITY MANAGER
BUDGET JUSTIFICATIONS
3170 Lobbvist Services - Costs associated with retaining a professional lobbyist to
foster the City's position at the state and county level.
4710 Printinq/Newsletter - Represents the cost of printing various documents,
informational newsletters and annual report to the residents.
5410 Subscriptions & Memberships - This line item is used to fund memberships with
professional organizations and subscriptions.
Florida City & County Manager's Association
International City Management Association
American Planning Association
Government Finance Officers Association
International Personnel Manager Association
Florida Personnel Managers Association
American Society of Public Administration
Society for Human Resource Management
Miscellaneous subscriptions
5420 Conferences & Seminars - Funding for this purpose is essential in order to keep
informed of changing and new developments in the field of City Management, local
government and personnel.
Florida City & County Manager's Association
International City Management Association
Florida League of Cities
Miscellaneous Management Seminars
IPMA or other Personnel Related
Florida Public Personnel Association
2-25
2-26
~ , LL
~ $'~
eq~ 01 &~
LEGAL
CITY OF AVENTURA
I LEGAL I
2008/09
I DEPARTMENT DESCRIPTION I
To provide legal support and advice to the City Commission, City Manager, Department
Directors and advisory boards on all legal issues affecting the City.
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services 313,521 199,471 275,000 275,000 275,000
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5499 Other O~g..~"penses - 415 5,000 5,000 5,000
I Total Op'erating~ p'enses $ 313,521 $ 199,886 $ 280,000 $ 280,000 $ 280,000 I
I OBJECTIVES I
1. Ensure that the various rules, laws and requirements of state, local and federal
governments are understood and followed by the City.
2. Review and preparation of contracts, ordinances and resolutions.
3. Represent the City in litigation matters.
4. Provide legal support services to the City Commission, staff and City Boards.
I PERFORMANCE WORKLOAD INDICATORS I
1. Positive compliance with all rules and regulations.
2. Number of documents prepared.
3. Litigation is avoided or concluded to the City's satisfaction.
4. Number of meetings attended.
2-27
CITY OF AVENTURA
LEGAL
2008/09
BUDGETARY ACCOUNT SUMMARY
001-0601-514
OBJECT APPROVED OTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
CONTRACTUAL SERVICES
3120 Prof. Services - Legal $ 310,027 $ 199,409 $ 275,000 $ 275,000 $ 275,000
3301 Court Costs & Fees 3,494 62 - - -
I Subtotal 313,521 199,471 275,000 275,000 275,000 I
OTHER OPERATING EXPENSES
5901 Contingency - 415 5,000 5,000 5,000
rsLibtotai - 415 5,000 5,000 5,000 I
I Total Legal $ 313,521 $ 199,886 $ 280,000 $ 280,000 $ 280,000 I
BUDGET JUSTIFICATIONS
3120 Professional Services Leqal - Represents the estimated cost of maintaining the
contracted City Attorney arrangement with the firm of Weiss Serota Helfman Pastoriza
Cole & Boniske, other special counsel and Leibowitz & Associates, PA to perform
legal services required by the City Commission and City Manager. The amount includes
an increase in the hourly rate from $190 to $197, which represents a 3.5% increase.
2-28
2-29
CITY CLERK'S
OFFICE
CITY OF AVENTURA
I CITY CLERK'S OFFICE I
2008/09
I DEPARTMENT DESCRIPTION I
To record and maintain an accurate record of the official actions of the City Commission
and Advisory Boards. Serve as the local Elections Supervisor. Provide notice of all required
meetings, effect legal advertising, and respond to public records requests. Implement and
maintain records management program. Administer publication and supplement of City
Code Book. Maintain custody of City Seal and all City records. Assist in preparation of
agenda items, prepare and d istri bute agenda packages and recaps. Schedule Code
Enforcement Hearings and provide administrative support to Special Master. Provide
clerical support to the City Commission. Assist City Manager's Office with special projects.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ 175,488 $ 183,331 $ 195,665 $ 202,646 $ 202,646
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services 73,155 85,245 57,400 57,400 57,400
5000/5399 Commodities 4,304 3,609 4,400 4,400 4,400
5400/5499 Other O~g~penses 717 1,994 2,500 2,500 2,500
I Total Operating Expenses $ 253,664 $ 274,179 $ 259,965 $ 266,946 $ 266,9461
I PERSONNELAL[OCATldN-s'UMMARY I
Position No. Position Title 2005/06 2006/07 2008/09 2008/09
0501 Cny Cle rk 1 1 1 1
9601 Adm in. Asst to City Clerk - 1 1 1
3101 Clerk Typist/Imaging Tech. 1 - - -
Total 2 2 2 2
2-30
City Clerk's Office
Organization Chart
1-
City~
Admin. Asst to City
Clerk
2-31
CITY OF AVENTURA
I CITY CLERK'S OFFICE I
2008/09
I OBJECTIVES I
1. To maintain accurate minutes of the proceedings of the City Commission, Advisory
Boards and other Committees of the City.
2. To publish and post public notices as required by law.
3. To maintain custody of City records and promulgate procedures for the orderly
management, maintenance, retention, imaging and destruction of said records.
4. To provide clerical support to City Commissioners, including mail, correspondence,
travel and conference registration, preparation of proclamations and certificates.
5. To administer the publication, maintenance and distribution of the Code Book and
supplements.
6. To conduct municipal elections in accordance with City, County and State laws.
7. To establish and coordinate the City's records management program in compliance
with state law.
8. To effect legal advertising to fulfill statutory requirements of local and state law.
9. To prepare and provide for distribution of agenda packages to Commission, staff,
citizens and provide for placement of same on the City's website and prepare and
distribute recaps of Commission meetings.
10. To schedule Code Enforcement Hearings and provide clerical support to Special
Master.
11. To fulfill information and public records requests within 72 hours.
I PERFORMANCE WORKLOAD INDICATORS I
I ACTUAL ACTUAL PROJECTED ESTIMATED I
2005/06 2006/07 2007/08 2008/09
No. of Sets of Minutes Prepared 44 35 45 40
No. of Public Notices Prepared 61 39 50 45
No. of Legal Advertisements Published 24 30 40 35
No. of Ordinances Drafted 7 5 6 6
No. of Resolutions Drafted 36 17 25 25
No. of Lien Requests Responded To 1326 1029 1000 1000
No. of Welcome Letters Prepared 373 302 500 500
No. of Agenda Packages Prepared/Distributed 33 34 30 40
No. of Agenda Recaps Prepared/Distributed 14 12 11 11
No. of Code Enforcement Hearings Scheduled 1 0 3 3
2-32
CITY OF AVENTURA
CITY CLERK'S OFFICE
2008/09
BUDGETARY ACCOUNT SUMMARY
001-0801-519
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
PERSONAL SERVICES
1201 Employee Salaries $ 135,536 $ 140,648 $ 148,318 $ 153,118 $ 153,118
1401 Overtime 478 530 300 300 300
2101 RCA 9,735 10,308 11,346 11,714 11,714
2201 Pension 16,732 17,709 20,765 21,437 21,437
2301 Health, Life & Disability 12,220 13,452 14,343 15,528 15,528
2401 Workers' Com pens at ion 787 684 593 550 550
I Subtotal 175,488 183,331 195,665 202,646 202,646 I
OTHER CHARGES & SERVICES
4001 Travel & Per Diem - 860 3,500 3,500 3,500
4041 Car Allowance 3,000 3,000 2,400 2,400 2,400
4101 Telephone 288 385 500 500 500
4701 Printing & Binding 120 1,381 3,000 3,000 3,000
4730 Records Retention 325 495 10,000 10,000 10,000
4740 Ordinance Codification 4,861 2,256 3,000 3,000 3,000
4911 Legal Advertising 37,811 38,4 71 35,000 35,000 35,000
4915 Election Ex penses 26,750 38,397 - - -
rSu5total 73,155 85,245 57,400 57,400 57,400 I
COMMODITIES
5101 Office Supplies 3,278 3,078 3,000 3,000 3,000
5120 Com puter Operating Supplies 989 471 600 600 600
5290 Other Operating Supplies 37 60 800 800 800
rSUbtOlai- - 4,304 3,609 4,400 4,400 4,400 I
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships 586 1,144 1,300 1,300 1,300
5420 Conferences & Sem inars 131 850 1,200 1,200 1,200
C.~ 717 1,994 2,500 2,500 2,500 I
SulJtotal
I Total City Clerk $ 253,664 $ 274,179 $ 259,965 $ 266,946 $ 266,9461
2-33
CITY CLERK'S OFFICE
BUDGET JUSTIFICATIONS
4001 Travel & Per Diem - Provides for attendance at the International Institute of
Municipal Clerks Conferences, Florida Association of City Clerks Conference and
Training Institute, Florida League of Cities Conferences.
4730 Records Retention - Costs associated with imaging of records to maintain records
management program.
4740 Ordinance Codification - Costs associated with the official codification of City
Ordinances.
4911 Leqal Advertisinq - Costs incurred to satisfy legal requirements of State Statutes,
County and City Code.
5410 Subscription & Memberships - This line item is used to fund memberships with
professional organizations and subscriptions.
Florida Association of City Clerks
International Institute of Municipal Clerks
Miami-Dade County Municipal Clerks Association
Newspapers
2-34
2-35
~ , L~
~ $'~
eel"~ 01 &~
FINANCE
CITY OF AVENTURA
I FINANCE I
2008/09
I DEPARTMENT DESCRIPTION I
To provide overall financial and support services to the organization which includes
accounting, cash management, purchasing, risk management, financial planning and
budgetary control.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ 974,077 $ 727,066 $ 715,329 $ 686,547 $ 686,547
3000/3999 Contractual Services 90,137 59,594 59,000 75,000 75,000
4000/4999 Other Charges & Services 136,818 29,834 31,150 27,800 27,800
5000/5399 Commodities 19,651 7,191 5,800 9,300 9,300
5400/5499 Other Operating Expenses 13,568 11,395 9,000 10,000 10,000
I -- 808,6471
Total ORe rating Ex~enses $ 1,234,251 $ 835,080 $ 820,279 $ 808,647 $
I P-ERSONNEL"AL[OCAllON sUliiiiiiiJIRY I
Position No. Position Title 2005/06 2006/07 2007/08 2008/09
1001 Finance Director 1 1 1 1
3001 Executive Assistant/Risk Mgm. Coordinator 1 1 1 1
1201 -1203 Accountant 2 2 3 2
1301 Purchasing Agent 1 1 1 1
8701 Network Adm inistrator 11* 1 - - -
1402 Network Adm inistrator 1* 1 - - -
1502 Controller 1 1 1 1
3601 Customer Service Rep. II 1 1 1 1
8801 PayrolllAccts Pay Coord 1 1 - -
8001 Webmaster/Communications Specialist* 1 - - -
7001 Information Systems Manager* 1 - - -
Total 12 8 8 7
* - Transferred to Information Technology Department
2-36
Finance Department
Organization Chart
Risk Management
Finance Director 1 Executive Assistant/Risk
Manager Coordinator
I
Controller 1
Accounting I Purchasing
I
L
2ACCO~ Purchasing Agent
I
Customer Service
Representative II
2-37
CITY OF AVENTURA
I FINANCE I
2008/09
I OBJECTIVES I
1. Invest idle funds in accordance with the City's Investment Policy 100% of the time.
2. Issue Comprehensive Annual Financial Report (CAFR) by March 31 of each year.
3. Obtain Government Finance Officers Association's Certificate of Achievement for
Excellence in Financial Reporting for CAFR each year.
4. Produce/distribute quarterly financial monitoring reports within 30 days of quarter-end.
5. Annually review adequacy of purchasing procedures.
6. Issue purchase orders within two (2) business days of approval.
7. Process all invoices within ten (10) business days of approval.
8. Process bi-weekly payroll/related reports in a timely and accurate manner.
9. Annually review adequacy of insurance coverage.
I PERFORMANCE WORKLOAD INDICATORS I
ACTUAL ACTUAL PROJECTED ESTIMATE
2005/06 2006/07 2007/08 2008/09
% of idle funds invested in accordance with
policy 100% 100% 100% 100%
Number of CAFRs issued prior to 3/31 1 1 1 1
Number of GFOA Certificate of Achievements 1 1 1 1
Number of quarterly reports produced timely N/A N/A 4 4
Annually review purchasing procedures 1 1 1 1
% of purchase orders issued within 2 days 97% 97% 98% 98%
% of invoices processed within 10 days 98% 99% 98% 98%
Number of bi-weekly payroll processed timely 26 26 26 26
Annually review adequacy of insurance coverage 1 1 1 1
2-38
CITY OF AVENTURA
FI NANCE
2008/09
BUDGETARY ACCOUNT SUMMARY
001-1001-513
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
PERSONAL SERVICES
1201 Employee Salaries $ 708,337 $ 541,008 $ 502,541 $ 486,527 $ 486,527
1401 Overtime 244 - 300 300 300
2101 RCA 50,364 34,829 38,444 37,219 37,219
2201 Pension 101,129 74,803 70,356 68,114 68,114
2301 Health, Life & Disability 109,101 73,016 98,678 92,640 92,640
2401 Workers' Compensation 4,600 2,585 2,010 1,747 1,747
2501 Unemployment 302 825 3,000 - -
~suhiota'r- 974,077 727,066 715,329 686,547 686,547 I
CONTRACTUAL SERVICES
3130 Computer Programmer 40,141 - - - -
3190 Prof. Services 2,796 10,026 5,000 13,000 13,000
3201 Prof. Services -Auditor 47,200 49,568 54,000 62,000 62,000
C.- 90,137 59,594 59,000 75,000 75,000 I
SulJtotal
OTHER CHARGES & SERVICES
4001 Travel & Per Diem 9,796 5,603 8,850 8,850 8,850
4041 Car Allowance 7,800 6,400 4,800 - -
4101 Communication Services 6,483 510 500 1,200 1,200
4610 R&M - Vehicles - - - 750 750
4650 R&M- Office Equipment 88,084 - 500 500 500
4701 Printing & Binding 8,662 5,615 6,000 5,000 5,000
4910 Advertising 15,993 11,212 10,000 11,000 11,000
4990 Other Current Charges - 494 500 500 500
rslitiiOtal- 136,818 29,834 31,150 27,800 27,800 I
COMMODITIES
5101 Office Supplies 8,560 4,994 5,000 5,000 5,000
5120 Com puter Operating Supplies 10,120 2,143 500 500 500
5220 Gas & Oil - - - 3,500 3,500
5290 Other Operating Supplies 971 54 300 300 300
rSubtotal" -- 19,651 7,191 5,800 9,300 9,300 I
OTHER OPERATING EXPENSES
5410 Subscriptions & Mem berships 4,335 5,935 3,500 3,500 3,500
5420 Conferences & Sem inars 5,974 2,329 3,000 4,000 4,000
5450 Training 3,095 2,130 2,000 2,000 2,000
5901 Contingency 164 1,001 500 500 500
rs'UbtOtai 13,568 11,395 9,000 10,000 10,000 I
I Total Finance $ 1,234,251 $ 835,080 $ 820,279 $ 808,647 $ 808,64 rI
2-39
FINANCE
BUDGET JUSTIFICATIONS
2501 Unemplovment - Represents reimbursement to the state for unemployment
compensation claims for all Departments.
3190 Professional Services - Includes the cost of hiring an actuary to begin work on an
actuarial evaluation required by GASB for Other Post Employment Benefits which must
be included in the CAFR beginning with the 2008/09 fiscal year.
3201 Professional Services - Auditor - Represents the estimated cost of an audit firm
performing the City's year-end financial audit. The audit fee also includes the cost of
any Single audits pertaining to State and Federal grants plus any additional services
required by changes in GASB or auditing standards.
4001 Travel & Per Diem - Costs of employees attending conference and seminars in
order to stay current in their field.
Government Finance Officers Association
Florida Government Finance Officers Association
Florida Institute of Certified Public Accountants
Florida Government Purchasing Association
Miscellaneous Seminars
4101 Communication Services - Includes telephone services for department personnel.
4650 R & M Office Equipment - Includes maintenance and support of equipment other
than computers.
4910 Advertisinq - Includes the advertising costs for all bids and RFP notices.
5410 Subscriptions & Memberships - This line item is used to fund memberships with
professional organizations and subscriptions.
Government Finance Officers Association
Florida Government Finance Officers Association
Florida Institute of Certified Public Accountants
Florida Government Purchasing Association
5420 Conferences & Seminars - Funding for this purpose is essential in order to keep
informed of changing and new developments in the field of local government finance,
accounting, purchasing and risk management functions.
Government Finance Officers Association
Florida Government Finance Officers Association
Florida Institute of Certified Public Accountants
Florida Government Purchasing Association
Miscellaneous Seminars
2-40
2-41
INFORMATION
TECHNOLOGY
CITY OF AVENTURA
I INFORMATION TECHNOLOGY I
2008/09
I DEPARTMENT DESCRIPTION I
This department provides a secure computing environment that allows for efficient
processing of City-related business. Information Technology uses the City's website, AVTV
and radio station to deliver accurate and consistent information to the City's customers.
OBJECT/ APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005106 2006/07 2007108 2008109 2008109
1000/2999 Personal Services $ - $ 469,641 $ 523,565 $ 556,922 $ 556,922
3000/3999 Contractual Services - 10,000 13,000 13,000 13,000
4000/4999 Other Charges & Services - 117,741 148,062 165,750 165,750
5000/5399 Commodities - 19,331 20,800 21,800 21,800
5400/5499 Other O~g ~penses - 7,482 14,285 13,810 13,810
I Total Operating Expenses $ - $ 624,195 $ 719,712 $ 771,282 $ 771,2821
I P ERS'ONNEL-ACLO'CA T10N'SUMMARY I
Position No. Position Title 2005106 2006107 2008109 2008109
9201 Information Technology Director - 1 1 1
8701 Network Administrator II - 1 1 1
1402 Network Administrator I - 1 1 1
8001 Webmaster/Communications Specialist - 1 1 1
9701 Support Specialist - 1 1 1
Total - 5 5 5
2-42
Information Technology
Organization Chart
Information
Technology
Director
,....
{2)Network
Administrator
-
{l)Webmasterl
Communications
Specialist
.
(1) Support
Specialist
2-43
CITY OF AVENTURA
I INFORMATION TECHNOLOGY I
2008/09
I OBJECTIVES I
1. Provide a secure computer network for applications, sharing of common files, email,
etc.
2. Provide a central computer system that serves the information management needs of
all departments.
3. Provide help desk services for all City staff.
4. Develop a 3 - 4 year replacement cycle for computing equipment.
5. Expand egovernment applications and services.
6. Address departmental and customer requests to enhance the information on the City's
website.
7. Enhance the City's intra net to provide timely information to the City's staff.
8. Deliver a consistent message to the City's customers by coordinating
communications.
9. Improve AVTV and the City's Information Radio Station WPZQ420 1650AM by
keeping information accurate and current and by varying programming.
10. Coordinate the creation and distribution of the City's newsletters and annual report.
11. Provide training on computer applications and computer related topics.
I PERFORMANCE WORKLOAD INDICATORS I
ACTUAL ACTUAL PROJECTED ESTIMATED
2005/06 2006/07 2007/08 2008/09
% of time computer network is operational 99 99 99 99
% of time www.cityofaventura.com is available 99 99 99 99
Number of workstations supported 190 190 220 225
Number of servers supported 20 22 25 25
Number of help desk support cases 2,208 3,176 3,300 3,500
Number of newsletters and annual reports
coordinated 1 4 4 5
Number of training sessions held 2 2 4 4
2-44
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2008/09
BUDGETARY ACCOUNT SUMMARY
001-1201-513
OBJ ECT/ APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
PERSONAL SERVICES
1201 Employee Salaries $ - $ 337,961 $ 367,795 $ 398,613 $ 398,613
2101 RCA - 25,390 28,136 30,494 30,494
2201 Pension - 47,843 51,491 55,806 55,806
2301 Health, L~e & Disability - 56,806 74,672 70,578 70,578
2401 Workers' Compensation - 1,641 1,471 1,431 1,431
I--Subtotal - 469,641 523,565 556,922 556,922 I
CONTRACTUAL SERVICES
3130 Computer Programmer - 10,000 10,000 10,000 10,000
3190 Prof. Services - - 3,000 3,000 3,000
rSubtotal - 10,000 13,000 13,000 13,000 I
OTHER CHARGES & SERVICES
4001 Travel & Per Diem - 2,302 6,000 6,000 6,000
4041 Car Allowance - 4,400 4,800 6,000 6,000
4101 Comm unication Services - 6,714 9,220 8,500 8,500
4650 R&M- Office Equipment - 100,779 120,692 137,000 137,000
4701 Printing & Binding - 546 500 500 500
4851 Web Page Maintenance - 3,000 6,600 7,500 7,500
4990 Other Current Charges - - 250 250 250
I Subtotal - 117,741 148,062 165,750 165,750 I
COMMODITIES
5101 Office Supplies - 1,700 2,500 3,000 3,000
5120 Computer Operating Supplies - 17,631 18,000 18,500 18,500
5290 Other operating supplies - - 300 300 300
rSubto"'tal- .- - 19,331 20,800 21,800 21,800 I
OTHER OPERATING EXPENSES
5410 Subscriptions & Mem berships - 2,652 2,910 2,460 2,460
5420 Conferences & Seminars - 830 3,375 3,350 3,350
5450 Training - 4,000 8,000 8,000 8,000
5901 Contingency - - - - -
rsuttOiai - 7,482 14,285 13,810 13,810 I
I Total Information Technology $ - $ 624,195 $ 719,712 $ 771,282 $ 771,2821
2-45
INFORMATION TECHNOLOGY
BUDGET JUSTIFICATIONS
3130 Computer Proqrammer - Represents costs of modifications to existing computer
programs to enhance capabilities.
3190 Other Professional Services - Includes the cost of services to enhance the cable
TV channel programming and the radio station.
4001 Travel & Per Diem - Costs of employees attending conference and seminars in
order to stay current in their field.
Florida Government Information Systems Association
NAGW National Association of Government Webmasters
Certified Public Technology Manager Certification Association
Florida Government Communicators Association
Other conferences, training and seminars
4101 Communication Services - Includes telephone and wireless data access for
department personnel.
4650 R & M Office Equipment - Includes maintenance and support of the IBM AS 400
and software and equipment purchased from HTE as well as other major hardware
maintenance paid directly to IBM or other vendors. Includes of Cisco Networking
equipment, security software and application maintenance.
4815 Web Paqe Maintenance - Costs associated with maintaining and updating the
City's Web Page including placement of agenda package on Web.
5120 Computer Operatinq Supplies - Includes the cost of minor supplies and software
to maintain existing systems and to upgrade to most current versions of software and
operating systems.
Upgrades for other than Police
Operating System Upgrades
Minor hardware upgrades
Application licenses
5410 Subscriptions & Memberships - This line item is used to fund memberships with
professional organizations and subscriptions.
Florida Local Government Information Systems Association
National Association of Government Webmasters
Florida Government Communicators Association
Translation tool subscription for the website
Technical resource subscriptions
Digital subscription to photo library
2-46
5420 Conferences & Seminars - Funding for this purpose is essential in order to keep
informed of changing and new developments in the field of local government information
technology, communications and personnel as follows:
Florida Local Government Information Systems Association Conference
National Association of Government Webmaster Conference
City-County Communications & Marketing Association Conference
Florida Government Communicators Association Conference
Computer related courses for certification and seminars
5450 Traininq - Ongoing training for all personnel in the department including classes
towards certification.
Certification classes
Training and seminars
(3) at $2,200
1,400
2-47
2-48
PUBLIC SAFETY
CITY OF AVENTURA
I POLICE I
2008/09
I DEPARTMENT DESCRIPTION I
To provide a professional, full service, community oriented Police Department. Respond to
all calls for service in a timely and professional manner. Ensure that all crimes are
thoroughly investigated and those who are arrested are successfully prosecuted. Interact
with the community and create partnerships that enhance law enforcement, crime
prevention and quality of life issues.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ 9,716,276 $ 10,265,004 $ 11,089,192 $ 11,983,123 $ 11,983,123
3000/3999 Contractual Services 67,155 83,136 42,000 43,000 43,000
4000/4999 Other Charges & Services 607,491 685,102 662,000 755,500 755,500
5000/5399 Com modities 439,537 425,758 534,000 566,000 566,000
5400/5499 Other Operating Expenses 42,085 70,167 45,000 48,000 48,000
I Total O~erating ExRenses $ 10,872,544 $ 11,529,167 $ 12,372,192 $ 13,395,623 $ 13,395,623
I PERsoNitia-ACCdcATION SOiVIMARY
Position No. Position Title 2005/06 2006/07 2007/08 2008/09
0901 Police Chief 1 1 1 1
3002 Executive Assistant 1 1 1 1
2501 Deputy Chief of Police 1 - - -
2201-2203 Captains 3 3 3 3
1701-1703 Lieutenants 1 3 3 3
2601 Com mander 1 1 1 1
2301-2312 Sergeant 10 11 11 11
2001-2059 Police Officers 58 56 56 56
2901-2902 Crime Scene Tech 2 2 2 2
2801-2807 Police Service Aides 9 8 8 8
2101-2105 Detectives 5 5 5 5
6201 Crime Prey Coordinator 1 1 1 1
6301 Records Supervisor 1 1 1 1
6901-6903 Records Clerk 3 3 3 3
3701 Crime Analyst 1 1 1 1
1601 911 Manager - 1 1 1
3501 Dispatch Supervisor 1 - - -
2701-2715 Communication Officer 10 15 15 15
3401-3403 Adm inistrative Asst. I 4 4 2 -
8501-8502 Adm inistrative Asst. II - - 2 2
8601-8602 Adm inistrative Asst. III - 2
8401 Asst. Reet Manager - 1 1 1
6401 Victim Advocate 1 1 - -
7501 Reet Manager/Quartermaster 1 1 1 1
Total 115 120 119 119
2-49
CITY OF AVENTURA
I POLICE I
2008/09
I OBJECTIVES I
1. Conduct staff inspections and prepare for re-accreditation mock inspection to be held
in August 2008. Review Procedural Directives, place documentation of compliance to
file and keep current all required reports and inspections.
2. Work to improve radio system coverage within the city; re-band radio system to true
800 Mhz frequencies for improved performance and coverage.
3. Continue to maintain model E911 Center; improve method to transfer medically related
emergency calls for service to Miami-Dade County Fire Rescue.
4. Enhance manner and method of tracking personal issues and records through the
addition of computer software programs.
5. Hire necessary personnel and staff all positions to maintain service levels and provide
a greater ability to combat crime and respond to calls for service.
6. Continue participating in Homeland Security planning, training and intelligence.
7. Maintain a partnership with the community through Crime Prevention and Community
Policing.
8. Work with residents, businesses, organizations and associations to solve problems.
9. Participate in community programs and community involvement activities.
10. Conduct community presentations with an emphasis on safety for children and senior
citizens.
11. Conduct customer service surveys of residents, businesses and victims of crimes.
12. Enhance police coverage and services at the Aventura mall through re-negotiation of
the current contact between the City and the mall.
13. Create a new Crime Suppression Unit from within the ranks of the Police Department
to proactively concentrate on crimes of violence and/or felonies within the City.
I PERFORMANCE WORKLOAD INDICATORS I
ACTUAL ACTUAL PROJECTED ESTIMATE
2005/06 2006/07 2007/08 2008/09
Man-hours Assigned to traffic flow
Issues 12,480 12,480 12,480 14,560
Progress Toward National Re-
accreditation 25% 50% 100% 100%
Personnel Hired 5 10 10 0
Progress Toward E911 Center 50% 75% 100% 100%
Manhours Assigned to Community
Policing 8,320 8,320 8320 1 0,400
Progress Toward Emergency Management
Programs 100% 100% 100% 100%
Community Programs 41 25 27 30
Community Presentations 30 40 56 50
2-51
Community Involvement Activities 20 36 32 35
Manhours Assigned to School
Resources 4,160 4160 4160 4160
Calls for Service 34,297 33,707 35,392 37,162
Arrests 1,775 1,759 1,847 1,847
Accidents 1,789 2,169 2,169 2,169
Traffic Citations 12,165 17,644 17,644 17,644
Parking Citations Issued 4,292 4,359 4,359 4,359
Part 1 Crimes Reported 1,829 2,165 2,165 2,165
Customer Service Surveys 1,000 1,000 1,000 1,000
2-52
CITY OF AVENTURA
PUBLIC SAFETY
2008/09
BUDGETARY ACCOUNT SUMMARY
001-2001-521
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007108 2008/09 2008/09
PERSONAL SERVICES
1201 Employee Salaries $ 5,952,078 $ 6,390,464 $ 7,013,353 $ 7,531,793 $ 7,531,793
1390 Court Time 54,497 50,561 50,000 40,000 40,000
1401 Overtime 604,470 480,117 400,000 475,000 475,000
1410 Holiday Pay 118,700 133,742 150,000 150,000 150,000
1501 Police Incentive Pay 59,545 59,670 56,993 60,720 60,720
2101 ACA 484,239 530,271 591,731 594,023 594,023
2201 Pension 1,041,974 1,188,642 1,168,897 1,316,569 1,316,569
2301 Health, Life & Disability 984,553 1,111,754 1,257,665 1,403,236 1,403,236
2401 Workers' Compensation 416,220 319,783 400,553 411,782 411,782
~.'...,..,. 9,716,276 10,265,004 11,089,192 11,983,123 11,983,123 I
SulJtotal
CONTRACTUAL SERVICES
3180 Medical Exams 2,205 6,368 8,000 8,000 8,000
3192 Prof. Services 64,950 76,768 34,000 35,000 35,000
C:.~ 67,155 83,136 42,000 43,000 43,000 I
SulJtotal
OTHER CHARGES & SERVICES
4001 Travel & Per Diem 18,456 28,022 15,000 17,000 17,000
4040 Adm inistrative Ex penses 18,801 21,517 13,000 13,000 13,000
4042 Recruiting & Hiring Expense 3,403 4,456 3,000 3,000 3,000
4043 CALEAAccreditation 20,303 6,076 15,000 16,500 16,500
4050 Investigative Expense 7,135 8,361 10,000 11,000 11,000
4101 Comm unication Services 107,752 110,046 90,000 95,000 95,000
4201 Postage 5,919 4,854 4,000 4,000 4,000
4420 Leased Equipment 92,095 74,130 78,000 108,000 108,000
4440 Copy Machine Costs - 904 4,000 4,000 4,000
4610 R&M- Vehicles 123,316 159,032 140,000 165,000 165,000
4645 R&M- Equipment 105,443 145,983 170,000 195,000 195,000
4650 R&M- Office Equipment 99,672 112,275 115,000 119,000 119,000
4701 Printing & Binding 5,196 9,446 5,000 5,000 5,000
rsubtOfaT .. 607,491 685,102 662,000 755,500 755,500 I
COM MODIllES
5101 Office Supplies 29,467 22,307 18,000 18,000 18,000
5115 Byrne Grant Match 5,149 1,761 - - -
5120 Computer Operating Supplies 12,116 5,301 8,000 10,000 10,000
5220 Gas & Oil 269,621 256,267 320,000 325,000 325,000
5240 Uniforms 28,798 31,974 35,000 40,000 40,000
5245 Uniform Allowance 51,384 53,385 50,000 50,000 50,000
5266 Photography 1,862 536 3,000 3,000 3,000
5270 Amm unition 9,362 12,578 20,000 40,000 40,000
5290 Operating Supplies 31,778 41,649 80,000 80,000 80,000
r ..SUbtotaT 439,537 425,758 534,000 566,000 566,000 I
OTHER OPERATING EXPENSES
5410 Subscriptions & Mem berships 6,010 6,149 6,000 6,000 6,000
5430 Educational Assistance 1,594 1,545 7,000 5,000 5,000
5450 Training 31,092 62,248 30,000 35,000 35,000
5901 Contingency 1,240 225 2,000 2,000 2,000
5904 Hurricane 2,149 - - - -
I Su6total 42,085 70,167 45,000 48,000 48,000 I
I Total Public Safety $ 10,872,544 $ 11,529,167 $ 12,372,192 $ 13,395,623 $ 13,395,623 I
2-53
PUBLIC SAFETY
BUDGET JUSTIFICATIONS
1390 Court Time - This line item is used to fund overtime and standby court time.
1401 Overtime - This request reflects anticipated expenditures based on activity and
manpower requirements over and above normal hours in a work week. The
expenditures from this account fund anticipated and unanticipated events such as major
criminal investigations, natural and manmade disasters, holiday details, homeland
security and various dignitary details.
1410 Holidav Pav - This request reflects estimated costs with funding holiday pay for
shift employees.
1501 Police Incentive Pav - This is mandated by the State for rewarding sworn
personnel who have obtained additional education.
3180 Medical Exams - All police officers are required to have a physical exam prior to
employment.
3192 Professional Services - Costs associated with outsourcing the administration of off
duty details for the department and document imaging.
4042 Recruitinq & Hirinq Expenses - Funds have been allocated to assist the
Department with recruitment of personnel and pay for psychological screening.
4043 CALEA Accreditation - Costs associated with the Department becoming nationally
accredited with the Commission Accreditation of Law Enforcement Agencies.
4050 Investiqative Expenses - Costs associated with the Detective Bureau to complete
complex criminal investigations.
4101 Communication Services - Costs for pagers, mobile phones, cellular lines for data
transmission, automated vehicle locator, computer system communications and other
communication devices.
4420 Leased Equipment - Covers costs for leased equipment, vehicles and
motorcycles.
4610 R&M Vehicles - Covers costs associated with the repair and maintenance of
department vehicles. Costs include preventative maintenance, damage repair and
replacement of worn and/or broken parts not covered under warranty.
4645 R&M Equipment - Funds allocated to this account will be used for repair and
maintenance of Police Department radios, Reverse R911 system, computers, DDSI,
Dictaphone, Looking Glass mapping system and other equipment.
2-54
4650 R&M Office Equipment - This account covers the cost of the HTE/SCA software
maintenance and upgrades. It also covers the maintenance on the IBM printer.
4701 Printinq - This account covers the cost of printing of materials for the police
department used in official police or city business. Items in this account include
business cards, domestic violence pamphlets and letterhead.
5240 Uniforms - This account is used for the initial issuance of all uniforms and
accessories worn by both police and civilian personnel of the Police Department.
5245 Uniform Allowance - Each employee required to wear a uniform receives $300.00
for uniform maintenance and cleaning. This account is paid out 50% in October and
50% in April each fiscal year.
5266 Photoqraphv - Funds from this account are used to purchase film or related
supplies and film developing for crime scene or other department related photos.
5270 Ammunition - Funds from this account pay for duty and training ammo for police
officer use.
5290 Operatinq Supplies - Funds from this account are used for the purchase of
supplies and items needed for the daily operation of the police department.
5410 Subscriptions & Memberships - Costs associated with this line item are
subscriptions to professional journals, training materials used to update employees on
changing laws and procedures within their activity, and membership in professional and
regional law enforcement organizations.
International Association of Chiefs
Florida Police Chiefs Association
Dade Chiefs of Police Association
FBI National Academy Associates
5420 Conferences & Seminars - Funding for this purpose is essential to keep informed
of changing laws and updates in the field of law enforcement.
5450 Traininq - Costs associated with this account are related to maintain state
standards and having a highly trained, professional police force.
2-55
2-56
~ ~.!'
'" e~ .; &~eIIP
COMMUNITY
DEVELOPMENT
CITY OF AVENTURA
I COMMUNITY DEVELOPMENT I
2008/09
I DEPARTMENT DESCRIPTION I
This Department is composed of three divisions: The Planning and Zoning division is
responsible for the City's planning, zoning, development review and economic development
functions. The Code Enforcement division is responsible for code and ordinance
enforcement and the issuance of Local Business Tax Receipts The Building Division is
responsible for building permitting and inspections,. This Department strives to provide
efficient and professional "one-stop" customer service at a centralized location.
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ 591,727 $ 618,162 $ 669,869 $ 669,941 $ 669,941
3000/3999 Contractual Services 1,846,489 1,760,655 850,000 650,000 650,000
4000/4999 Other Charges & Services 79,123 106,782 92,700 92,700 92,700
5000/5399 Commodities 15,099 15,404 19,000 21,700 21,700
5400/5499 Other Operating~pens:es 4,947 5,706 11,900 11,400 11,400
I Total Op-erating~Renses $ 2,537,385 $ 2,506,709 $ 1,643,469 $ 1,445,741 $ 1,445,7411
I PERSONNEL.AL~OCATION SUMMARY I
Position No. Position Title 2005/06 2006/07 2007/08 2008/09
Community Development Director - - - 1
4001 Planning Director 1 1 1 -
8901 Code Com pliance Officer II/Zoning Review 1 1 1 1
4101 Code Com pliance Officer 1 1 1 1
4401 Senior Planner 1 - - -
9001 Executive Assistant/Planning Technician 1 1 1 1
4201 Building Official (P/T) 1 1 1 1
3202-3204 Customer Service Rep I 3 4 3 1
3601-3603 Customer Service Rep II 1 1 2 3
Total 10 10 10 9
2-57
Community Development Department
Organization Chart
Community 1 Exec AssistanU 1
Development I Planning Tech
Director j
. I
r I I
Building Inspections _ Code Enforcement - Planning l
& Permittina
I Business Tax I
Receipts
Building Official -. Contractual Planner
Contractual Building Code Compliance
Officer II
Review & Inspection Code Compliance
Services Officer I
Customer Service
2 Customer Service Rep II Rep/ Compl/lnspect
1 Customer Service Rep I
2-58
CITY OF AVENTURA
I COMMUNITY DEVELOPMENT I
2008/09
I OBJECTIVES I
1. Continue to provide customer-focused technical assistance to the community
2. Provide staff support for land development and variance applications and requests
3. Provide staff support for the Building Division to receive and process building permit
and contractors' license applications
4. Provide staff support to ensure efficient issuance and maximize collection of Local
Business Tax Receipts
5. Provide staff support to ensure compliance with City Code by residential and
commercial development
6. Maintain privatized building inspection and review
7. Maintain an up-to-date listing of existing businesses in the City
8. Provide building inspections within 24 hours of the request
9. Complete non-complex building plan review within 10 days
10. Provide all building, planning, zoning and local business tax receipt applications on the
City's website for download
11. Continue to provide inspection services on the City's website
12. Provide H.T.E. modules for credit card base for payment in person and by internet
13. Prepare and implement Education Element and Water Supply Facilities Element as
part of the City's Comprehensive Plan in accordance with State statute
14. Update procedural manual for all divisions of the department
ACTUAL ACTUAL PROJECTED ESTIMATE
2005/06 2006/07 2007/08 2008/09
No. of Local Business Tax Receipts Issued 3,306 2,978 3,500 3,500
No. of Code Notice of Violations Issued 170 199 350 300
No. of Special Master Hearings 0 0 5 25
No. of Building Permits Issued 3,258 4,588 3,500 3,200
No. of Building Inspections Performed 10,128 13,891 11,000 9,000
No. of Land Development Petitions Processed 15 19 12 10
No. of Variance Requests Processed 3 3 3 3
No. of Site Plans Reviewed 11 7 8 8
% of Inspections Performed 24 Hrs. of Request 91 93 95 95
% of all Plan Review Conducted Within 10 Days 80 91 90 95
2-59
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2008/09
BUDGETARY ACCOUNT SUMMARY
001-4001-524
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
PERSONAL SERVICES
1201 Employee Salaries $ 418,736 $ 433,581 $ 470,049 $ 470,691 $ 470,691
1401 Overtime 1,414 2,616 1,500 500 500
2101 ACA 31,946 33,191 35,959 36,008 36,008
2201 Pension 49,870 53,267 58,309 58,346 58,346
2301 Health, Life & Disability 70,455 82,683 92,764 92,648 92,648
2401 Workers' Compensation 19,306 12,824 11,288 11,747 11,747
rSu5total- 591,727 618,162 669,869 669,941 669,941 I
CONTRACTUAL SERVICES
3101 Building Inspection Services 1,753,855 1,636,895 780,000 580,000 580,000
3190 Prof. Services 92,634 123,760 70,000 70,000 70,000
rSu5total 1,846,489 1,760,655 850,000 650,000 650,000 I
OTHER CHARGES & SERVICES
4001 Travel & Per Diem 2,557 3,437 4,000 4,000 4,000
4041 Car Allowance 3,000 4,650 4,800 6,000 6,000
4101 Comm unication Services 2,686 2,044 3,200 2,000 2,000
4420 Lease Equipment 1,981 2,136 1,700 1,700 1,700
4610 R&M - Vehicles 2,500 2,517 3,000 3,000 3,000
4645 R&M - Equipment 1,103 515 1,000 1,000 1,000
4701 Printing 21,492 21,766 15,000 15,000 15,000
4730 Records Retention 43,804 69,717 60,000 60,000 60,000
I Subtotal 79,123 106,782 92,700 92,700 92,700 I
COMMODI11ES
5101 Office Supplies 7,304 7,087 7,500 7,500 7,500
5120 Computer Operating Supplies 1,772 817 2,500 2,500 2,500
5220 Gas & Oil 5,406 7,494 6,000 7,200 7,200
5240 Uniforms 110 - 500 500 500
5245 Uniform Allowance - - - 1,500 1,500
5290 Other Operating Supplies 507 6 2,500 2,500 2,500
rSu6lorn- - 15,099 15,404 19,000 21,700 21,700 I
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships 1,646 2,126 3,500 3,500 3,500
5420 Conferences & Sem inars 2,059 2,660 3,400 3,400 3,400
5450 Training 819 920 4,000 4,000 4,000
5901 Contingency 423 - 1,000 500 500
I 5 ubtOiai 4,947 5,706 11,900 11,400 11,400 I
I Total Com m uni!y: DeveloRment $ 2,537,385 $ 2,506,709 $ 1,643,469 $ 1,445,741 $ 1,445,7411
2-60
COMMUNITY DEVELOPMENT
BUDGET JUSTIFICATIONS
3101 Buildinq Inspection Services - Estimated costs associated with private firm to
perform building inspection services.
3190 Professional Services - Costs associated with utilizing professional planning
consulting services and a temporary file clerk is also included to prepare files for
scanning.
4420 Lease Equipment - This budget item is included to cover costs associated with
leasing a copier.
4730 Records Retention - Estimated costs for imaging building permit records.
5240 Uniforms - This includes uniform maintenance and work shoes for the Code
Compliance Officers.
5410 Subscriptions & Memberships - This line item is used to fund memberships with
professional organizations and subscriptions.
American Planning Association
Florida Planning Association
American Institute of Certified Planners
Florida Association of Code Enforcement
Building Officials Association
Miscellaneous subscriptions
Florida Association of Business Tax Officials
5420 Conferences & Seminars - Funding for this purpose is essential in order to keep
informed of changing and new developments in the field of planning, economic
development and code enforcement.
2-61
2-62
~ '#'
~ ~
eel'~ 01 &%t
COMMUNITY
SERVICES
CITY OF AVENTURA
I COMMUNITY SERVICES I
2008/09
I DEPARTMENT DESCRIPTION I
This department is responsible for the maintenance of roads, public areas and facilities,
beautification projects, community recreation and cultural activities, special events
programming, implementation of mass transit programs and park development. The
department is organized to provide a wide scope of public works operations, transportation
services, cultural and recreation programs and special events on a quality basis.
OBJ ECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ 815,681 $ 949,401 $ 1,355,716 $ 1,357,482 $ 1,357,482
3000/3999 Contractual Services 3,016,400 2,212,004 1,739,297 1,833,000 1,833,000
4000/4999 Other Charges & Services 1,358,834 1,395,432 997,500 977,500 977,500
5000/5399 Commodities 25,304 30,587 28,500 32,500 32,500
5400/5499 Other Operating~penses 7,539 11,465 40,750 30,500 30,500
I Total Operating Expenses $ 5,223,758 $ 4,598,889 $ 4,161,763 $ 4,230,982 $ 4,230,9821
I PERSONNEL ALLOCATION SUM MARY I
Position Nt Position Title 2005/06 2006/07 2007/08 2008/09
5001 Director of Com m unity Services 1 1 1 1
3004 Executive Assistant 1 1 1 1
5101 Public Works Operations Manager 1 1 1 1
5201 Parks and Recreation Services Supt. 1 1 1 1
5901 Recreation/Cultural Activities Programm er 1 1 1 -
5401 Maintenance Worker 1 1 1 1
5301 Engineer Tech/CAD Operator 1 1 1 1
5601 Park Supervisor 1 1 1 1
5701-5714 Park Attendant (P/T) 6 9 14 14
5801-5803 Park Attendant (F/T) 1 2 3 3
7701 Facilities Manager 1 1 1 1
7201 Security Guard/Info Officer 1 1 1 1
1011 Parks and Recreation Activities Manager - - 1 1
1021 Community Rae Center Manager - - 1 1
1031 Community Rae Center Asst. Manager - - 1 -
1041 Com m unity Rae Center Supervisor - - 1 1
1051 eRe Assistant Manager/Special Events Coordinator - - - 1
Total Full Time 11 12 17 16
Total Part time 6 9 14 14
2-63
Community Services Department
Organization Chart
Director Parks and Recreation
Cultural Programs
of Special Events
Founders Park
Community Veterans Park
Public Works Services Waterways Park
GI S/MappinglPermitti ng Volunteer Corps
Beautifi cation/Landscaping Transportation Services
Community Buildings & Facilities Executive Community! Recreation Center
Fleet Management Assistant
I I I I I
Public Works Contractual Contractual Parks & Contractual
Operations Consulting Landscape Recreation Shuttle Bus
Manager Engineer Architect Services Supt. Operator
I I
Landscape Facilities Community Rec Parks & Rec. Park Supervisor
Eng. Tech/CADD Manager
Operator Contractor Center Manager Activities Mgr.
I I
Contractual I Ass't eRC
Street
Maintenance Maintenance Contractual Mgr/Special Park Attendant Contractual
Worker I Facility Events FIT (3) Park
Maintenance Coordinator Maintenance
Contractual Fleet CRC Supervisor
Maintenance Security/Info HVAC Attendants Park Attendant Contractual
Officer Mech/Janitorial PIT (11) Athl eti cs
Life Safety PT(3)
Contractual I I
Electrical
Maintenance Contractual
Building Trades Tennis Pro
Total: 16 Full-time Employees
14 Part-time Employees
2-64
CITY OF AVENTURA
I COMMUNITY SERVICES I
2008/09
I OBJECTIVES I
1. Provide accurate and quick responses to resident complaints and concerns.
2. Work with Community Services Advisory Board to provide quality programs and
services.
3. Implement approved operating and CIP Budget.
4. Continue Tree City USA Status.
5. Conform to NPDES stormwater standards.
6. Expand ridership and improve customer service on City-wide shuttle bus service.
7. Expand Community Recreation Center membership base.
8. Institute social responsibility element into all recreation programs and events.
9. Expand recycling program to City facilities, parks and CRC.
I PERFORMANCE WORKLOAD INDICATORS I
ACTUAL ACTUAL PROJECTED ESTIMATE
2005/06 2006/07 2007/08 2008/09
Resident complaints & concerns cleared 60 72 72 84
Advisory Board Meetings attended 12 12 12 12
CIP projects completed 6 4 4 4
Tree City re-certification 1 1 1 1
Stormwater basins/systems cleaned for compliance 45 45 45 45
Shuttle bus ridership 146,506 165,000 170,000 180,000
Number of CRC memberships 1,900 2,100 4,200 4,500
Number of participants involved 500
Number of receptacles stationed at parks and CRC 25
2-65
CITY OF AVENTURA
COMMUNITY SERVICES
2008/09
BUDGETARY ACCOUNT SUMMARY
001-5001-539
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
PERSONAL SERVICES
1201 Employee Salaries $ 563,266 $ 666,491 $ 940,531 $ 974,150 $ 974,150
1401 Overtim e 10,920 9,810 8,000 8,000 8,000
2101 ACA 42,046 50,366 72,853 74,522 74,522
2201 Pension 70,579 84,482 114,760 118,535 118,535
2301 Health, Life & Disability 91,881 105,025 180,354 156,038 156,038
2401 Workers' Com pensation 36,989 33,227 39,218 26,237 26,237
C..~- 815,681 949,401 1,355,716 1,357,482 1,357,482 I
SulJtotal
CONTRACTUAL SERVICES
3110 Prof. Services - Engineering 149,131 180,492 - - -
3112 Prof. Services -Community Center 165,651 194,716 - - -
3113 Prof. Services -Comm. Cen.lnst. 93,580 84,070 70,000 75,000 75,000
18000 Prof. Services - Landscape Arch. 33,574 28,672 20,000 18,000 18,000
3450 lands/Tree Maint. Svcs - Streets 1,700,820 1,186,031 973,797 1,015,000 1,015,000
3451 Sea utification/Sig nage 104,218 71,349 50,000 65,000 65,000
3452 lands/Tree Maint. Svcs - Parks 130,000 130,633 302,500 315,000 315,000
3455 Transportation Services 477,815 326,872 323,000 345,000 345,000
3460 Street MaintenancelDrainag~ 161,611 9,169 - - -
I Subtotal 3,016,400 2,212,004 1,739,297 1,833,000 1,833,000 I
OTHER CHARGES & SERVICES
4001 Travel & Per Diem 2,501 548 2,500 2,500 2,500
4101 Communication Services 8,268 6,498 12,000 12,000 12,000
4301 Utilities - Electric 44,229 76,748 60,000 62,500 62,500
4311 Utilities - Street Lighting 192,993 214,382 185,000 185,000 185,000
4320 Utilities -Water 346,044 281,845 275,000 235,000 235,000
4420 Lease 7,336 7,427 7,000 2,000 2,000
4610 R&M - Vehicles 7,581 3,187 2,500 2,500 2,500
4620 R&M - Buildings 97,798 73,510 70,000 75,000 75,000
4645 R&M - Equipment - - - 10,000 10,000
4672 R&M - Parks 30,150 46,003 70,000 70,000 70,000
4691 R&M - Streets 72,343 87,888 10,000 12,500 12,500
4701 Printing & Binding 18,069 28,984 22,500 22,500 22,500
4850 Special Events 65,285 96,241 46,000 46,000 46,000
4851 Cultural/Recreation Programs 119,806 127,281 100,000 105,000 105,000
4852 Founders Day Activities 172,299 134,689 60,000 60,000 60,000
4854 Summer Recreation 174,132 210,201 75,000 75,000 75,000
I Su5total 1,358,834 1,395,432 997,500 977,500 977,500 I
COMMODITIES
5101 Office Supplies 5,052 4,076 5,000 6,000 6,000
5120 Com puter Operating Supplies 4,977 4,938 5,000 7,000 7,000
5220 Gas & Oil 6,492 7,002 6,000 8,000 8,000
5240 Uniform s 6,559 6,711 8,000 8,000 8,000
5290 Other Operating Supplies 2,224 7,860 4,500 3,500 3,500
I Subtotal 25,304 30,587 28,500 32,500 32,500 I
2-66
OTHER OPERATING EXPENSES
5410 Subscriptions & Mem berships 1,567 2,076 2,250 2,500 2,500
5420 Conferences & Seminars 2,377 971 3,000 3,000 3,000
5450 Training 3,132 7,077 9,500 10,000 10,000
5901 Contingency 463 1,341 26,000 15,000 15,000
I Subtotai 7,539 11,465 40,750 30,500 30,500
I Total Comm unity: Services $ 5,223,758 $ 4,598,889 $ 4,161,763 $ 4,230,982 $ 4,230,982
2-67
COMMUNITY SERVICES
BUDGET JUSTIFICATIONS
3150 Professional Services Landscape Architect - Provides funding for professional
landscape architect consulting services to assist the Department with landscaping
projects; inspections; coordination with landscape contractor; and other projects as
assigned.
3450 Landscape Services - Provides for costs associated with contracting tree,
landscape, irrigation and flower maintenance services for all public right-of-ways and
medians.
3451 Beautification/Siqnaqe - Establishes funding for banners, one banner changeout
per year, and replacement signs. Funding request includes replacement flags, signage,
banners and associated hardware and costs associated with the FEC Lease.
3452 Landscape/Tree Maintenance Services - Parks - Provides funding for contracting
maintenance services for Founders Park, Waterways and Veterans Park. Services
include: grounds maintenance; tree maintenance; athletic field maintenance.
3455 Transportation Services - Funding level includes providing five mini-bus public
transit routes six days per week on a contractual basis, including the printing costs for
rout schedules. Transit system links the residential areas to community, retail, and
medical establishments, as well as Miami-Dade and Broward Countyroutes.
4311 Utilities Street Liqhtinq - Provides funding for services associated with street
lighting in various areas of the City.
4320 Utilities Water - Provides funding for purchasing water for irrigating the medians,
swales and right of ways in the City.
4620 R&M Buildinqs - Provides for funding the necessary building maintenance
services to the Community Recreation Center the two small buildings at Founders Park,
and the Waterways Park Building for the following services: air conditioning
maintenance contract; pest control; fire alarm system monitoring and maintenance; roof
inspections; plumbing and electrical repairs; janitorial services for the CRC; security
system monitoring and maintenance and annual gymnasium floor maintenance.
4672 R&M Parks - Provides funding for repair and maintenance of park amenities and
equipment.
4691 R & M Streets - Provides funding for services utilized in the maintenance of
streets, sidewalks and drainage.
2-68
4850 Special Events - This figure represents funding for events related to community
wide, annual events to enhance civic pride and improve the quality of life for the
residents: Halloween Harvest, Veterans Day, Arbor Day and July 4th fireworks.
4851 Cultural & Recreation Proqrams - Provide for costs associated with senior
recreation programming for trips to local venues, performing arts and classical music.
This line item also funds recreation programs and youth athletics. All costs are offset by
registration fees.
4852 Founders Dav Activities - Provides for funding for activities, games and
entertainment for Founders Day activities from 12 noon - 5 PM.
5410 Subscriptions & Memberships - Provides for funding memberships in the
American Public Works Association and the Florida and National Recreation and Parks
Association for staff.
5420 Conferences & Seminars - Provides for funding for attending the following
conferences: American Public Works Association, Florida Recreation and Parks
Association, National Recreation and Parks Association, Nation Youth Sports Coaches
Association, customer service training, and local seminars.
2-69
ARTS &
CUL TURAL
CENTER
2-70
CITY OF AVENTURA
I ARTS AND CULTURAL CENTER I
2008/09
I DEPARTMENT DESCRIPTION I
This department is responsible for the operations and programming of the new Arts and
Cultural Center scheduled to open in January 2010.
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ 86,361 $ 86,361
3000/3999 Contractual Services - - - 5,000 5,000
4000/4999 Other Charges & Services - - - 4,000 4,000
5000/5399 Commodities - - - 500 500
5400/5499 Other Operating Expenses - - - 1,500 1,500
I Total O~erating Ex~enses $ - $ - $ - $ 97,361 $ 97,3611
I PERSONNEL&AL~OCA1l0N SUMMARY I
Position Nt Position Title 2005/06 2006/07 2007/08 2008/09
0128 Arts & Cultural Center Director - - - 1
Total Full Time - - - 1
2-71
CITY OF AVENTURA
I ARTS & CULTURAL CENTER I
2008/09
BUDGETARY ACCOUNT SUMMARY
001-7001-575
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
PERSONAL SERVICES
1201 Em ployee Salaries $ - $ - $ - $ 60,000 $ 60,000
1401 Overtime - - - - -
2101 RCA - - - 4,590 4,590
2201 Pension - - - 8,400 8,400
2301 Health, Life & Disability - - - 13,156 13,156
2401 Workers' Compensation - - - 215 215
rSu5total- - - - 86,361 86,3611
CONTRACTUAL SERVICES
3190 Prof. Services - - - 5,000 5,000
I 5 ubtota I - - - 5,000 5,000 I
OTHER CHARGES & SERVICES
4001 Travel & Per Diem - - - 2,000 2,000
4101 Comm unication Services - - - 2,000 2,000
4301 Utilities - - - - -
4620 R&M - Buildings - - - - -
4645 R&M - Equipment - - - - -
I 5 ubtoiai - - - 4,000 4,000 I
COMMODI11ES
5101 Office Supplies - - - 500 500
5290 Other Operating~pplies - - - - -
I 5 ubtota I - - - 500 500 I
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships - - - 500 500
5420 Conferences & Sem inars - - - 1,000 1,000
I 5 ubtota I - - - 1,500 1,500 I
I Total Arts & Cultural Center $ - $ - $ - $ 97,361 $ 97,3611
2-72
ARTS AND CULTURAL CENTER
BUDGET JUSTIFICATIONS
3190 Professional Services - Costs associated with utilizing professional consulting
services to assist with startup operations and planning.
5410 Subscriptions & Memberships - This line item is used to fund memberships with
professional organizations and subscriptions.
5420 Conferences & Seminars - Funding for this purpose is essential in order to keep
informed of changing and new developments in operating a cultural arts facility.
2-73
2-74
~ , ~~
~ $'~
eq~ 01 &~
NON
DEPARTMENTAL
CITY OF AVENTURA
I NON-DEPARTMENTAL-TRANSFERS I
2008/09
BUDGETARY ACCOUNT SUMMARY
I 001-9001-581 I
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005106 2006107 2007108 2008109 2008109
TRANSFERS
9123 Transfer to Debt Service Fund -1999 $ 1,329,523 $ 1,346,410 $ 1,346,409 $ 1,363,557 $ 1,363,557
9124 Transfer to Debt Service Fund - 2000 487,000 483,239 483,250 491,390 491,390
9125 Transfer to Debt Service Fund - 2002 401,000 398,848 396,926 402,082 402,082
9170 Transfer to Cultural Center Con. Fund - - - 2,000,000 2,000,000
I Total Non-Departmental- Transfers $ 2,217,523 $ 2,228,497 $ 2,226,585 $ 4,257,029 $ 4,257,0291
NON-DEPARTMENTAL TRANSFERS
BUDGET JUSTIFICATIONS
9123 Transfer to Debt Service Fund - Represents debt service amounts required to fund
the Florida Municipal Loan Council Loan for the Government Center.
9124 Transfer to 2000 Loan Debt Service Fund - Transfer to 2000 Loan Debt Service
Fund for required interest and principal on that Loan.
9125 Transfer to 2002 Loan Debt Service Fund - Transfer to 2002 Loan Debt Service
Fund for required interest and principal on that Loan.
9129 Transfer to Arts & Cultural Construction Fund - Transfer to Arts & Cultural
Construction Fund to assist in project funding.
2-75
CITY OF AVENTURA
I NON-DEPARTMENTAL I
2008/09
BUDGETARY ACCOUNT SUMMARY
I 001-9001-590 I
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
CONTRACTUAL SERVICES
3156 Performing Arts Center Study $ 19,358 $ 17,837 $ - $ - $ -
3410 Prof. Services -Janitorial 67,054 67,343 55,000 62,000 62,000
I Subtotal 86,412 85,180 55,000 62,000 62,000 I
OTHER CHARGES & SERVICES
4101 Communication Services 98,453 97,519 106,000 115,000 115,000
4201 Postage 22,510 25,172 26,000 22,000 22,000
4301 utilities 276,912 313,059 240,000 270,000 270,000
4320 Water 31,668 - - - -
4440 Copy Machine Costs 13,045 10,342 20,000 15,000 15,000
4501 Insurance 839,532 1,129,971 1,050,000 1,075,000 1,075,000
4620 R&M - Government Center 109,159 104,399 102,000 124,000 124,000
4650 R&M - Office Eq~pment - 160 2,000 2,000 2,000
I Subtotal 1,391,279 1,680,622 1,546,000 1,623,000 1,623,000 I
COMMODITIES
5290 other Operating Supplies 8,095 11,643 10,000 10,000 10,000
IsuD"total- 8,095 11,643 10,000 10,000 10,000 I
OTHER OPERATING EXPENSES
5901 Contingency 29,451 41,055 50,000 50,000 50,000
5904 Hurricane/Storm Exp 1,463,663 95,106 97,185 - -
I Subtotal 1,493,114 136,161 147,185 50,000 50,000 I
I Total Non-De~rtmental $ 2,978,900 $ 1,913,606 $ 1,758,185 $ 1,745,000 $ 1,745,000 I
2-76
NON-DEPARTMENTAL
BUDGET JUSTIFICATIONS
3410 Janitorial Services - Costs for Government Center.
4101 Communication Services - Costs associated with telephone service, internet
access, web pages, and other communication type services for Government Center.
Includes Intertel maintenance and Wireless data service.
4301 Utilities - Costs associated with electricity, water, sewer and refuse service for the
Government Center.
4501 Insurance - Liability and property insurance coverage for all City owned or leased
facilities and equipment and all employees and officers.
4620 R & M Government Center - Costs of maintaining service contracts for mechanical
systems within the Government Center.
4650 R & M Office Equipment - Costs of maintaining service contracts on all office
equipment located at the Government Center.
2-77
2-78
~ , ~~
~ $'~
eq~ 01 &~
CAPITAL
OUTLAY
CITY OF AVENTURA
I CAPITAL OUTLAY I
2008/09
PROJECT APPROPRIATION
I Oo':J:Soxx I
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
City Manager's Office - 05-512
6402 Computer Equipment<$5,000 $ 7,126 $ 2,726 $ 4,000 $ 4,000 $ 4,000
rsubiOiaT- 7,126 2,726 4,000 4,000 4,000 I
City Clerk - 08-519
6402 Computer Equipment<$5,000 - 7,044 3,000 3,000 3,000
rsubiOiaT - - 7,044 3,000 3,000 3,000 I
Finance -10-513
6401 Computer Equipment>$5,000 48,455 33,369 - - -
6402 Computer Equipment<$5,000 - - 6,080 3,000 3,000
6410 Equipment 3,158 2,266 20,000 - -
rsubtotal 51,613 35,635 26,080 3,000 3,000 I
Information Technoloav. -12-513
6401 Computer Equipment>$5,000 - 119,417 157,583 115,000 115,000
6402 Computer Equipment<$5,000 - - - 6,000 6,000
6410 Equipment>$5,000 - - - 15,000 15,000
r Subtotal - 119,417 157,583 136,000 136,000 I
Public Safety - 20- 521
6303 Safety 1m provem ents - - - - -
6402 Computer Equipment<$5,000 27,474 284,112 206,859 138,000 138,000
6404 Dade Chiefs Byrne Grant 67,190 (43) - - -
6405 E911 Equipment 83,190 215,322 66,524 90,000 90,000
6407 Radio Purchase & Replace. 162,648 366,571 354,449 216,000 216,000
6410 Equipment>$5,000 - - - 70,000 70,000
6411 Equipment<$5,000 - - - 11,500 11,500
6412 SCBAGrant - 50,000 - - -
6417 Electronic LEO Prints - 10,000 - - -
6450 Vehicles 320,897 405,957 368,268 324,000 324,000
I Subtotal 661,399 1,331,919 996,100 849,500 849,500 I
Community Development -40-524
6401 Computer Equipment>$5,000 - - - 44,000 44,000
6402 Computer Equipment<$5,000 7,474 7,196 8,000 3,500 3,500
6411 Equipment<$5,000 4,401 - 1,600 800 800
6450 Vehicles - - - - -
I Subtotal 11,875 7,196 9,600 48,300 48,300 I
2-79
Com m unity Services - 50-539/541/572
6402 Computer Equipment<$5,000 32,128 4,748 44,715 12,000 12,000
6410 Equipment>$5,000 2,033 - 63,000 58,500 58,500
6450 Vehicles - - - - -
6301 Beautification Projects 297,380 123,304 701,688 13,000 13,000
6305 Road Resurfacing - - - - -
6307 Lighting Improvements 40,470 17,150 - - -
6341 Transportation System Impro 500,514 2,690,858 58,966 689,000 689,000
6352 Hurricane Landscape Reston 1,306,168 99,031 - - -
6205 Community Center 23,502 24,414 5,500 5,500 5,500
6231 NE 31 Avenue Park Developm - - - - -
6310 Aventura Founders Park 261,424 567,462 6,360 - -
6313 Country Club Drive Tennis COI - - - - -
6316 Holiday Lighting - Govt Center 49,400 - - - -
6322 Waterways Park Improvemer 2,251 2,607 1,750,000 - -
rsuotot"al 2,515,270 3,529,574 2,630,229 778,000 778,000 I
Charter school- 69-569
6307 Charter School Addition 46,043 397,136 - - -
I Subtotal 46,043 397,136 - - -I
Cultural & Arts Center -70-575
6401 Computer Equipment - - - - -
r-subiOial- - - - - -I
Non-Departmental- 90-590
6208 BuildinglEquipment 217,015 47,334 - - -
6999 Capital Reserve - - 16,547,117 16,500,000 16,500,000
,Subtotal 217,015 47,334 16,547,117 16,500,000 16,500,000 1
I Total Capital $ 3,510,341 $ 5,477,981 $ 20,373,709 $ 18,321,800 $ 18,321,800 I
2-80
CAPITAL PROJECT DESCRIPTIONS
OFFICE OF THE CITY MANAGER
6402 Computer Equipment <$5.000 - This project consists of upgrading and replacing
computer equipment.
CITY CLERK
6402 Computer Equipment <$5.000 - This project consists of upgrading and replacing
computer equipment.
FINANCE
6402 Computer Equipment <$5.000 - This project consists of upgrading computer
equipment in the Finance Department in the amount of $3,000.
INFORMA nON TECHNOLOGY
6401 Computer Equipment >$5.000 - This project consists of expanding and upgrading
the City's general information systems, which is used by all City Departments.
6402 Computer Equipment <$5.000 - This project consists of upgrading computer
equipment.
6410 Equipment - This project consists of a supplemental air-conditioning unit for the
server room.
PUBLIC SAFETY
6402 Computer Equipment <$5.000 - This project consists of purchasing computer
equipment and software that utilizes the latest technology for the Police Department.
The primary system consisting of CAD dispatch, records management and mobile
laptop computer capabilities will requires expansion during the year to accommodate
growth and required upgrades.
Upgrades
Replace 15 Mobile Laptops
Replace Server
3 Toughbooks (K-9)
30,000
45,000
5,000
12,000
15 Desktop Computers
Vehicle Modems
20 Vehicle Printers
20,000
6,000
20,000
6407 Radio Equipment - This project consists of purchasing 10 handheld and 10 mobile
radios, conversion to digital and upgrades to the 800 MHz system and E911 system to
accommodate the communication needs of the Police Department.
6450 Vehicles - This project consists of purchasing police vehicles to accommodate the
vehicle replacement program in the Police Department.
Replace 12 Patrol Vehicles.
COMMUNITY DEVELOPMENT
6401 Computer Equipment >$5.000 - This project consists of upgrading and replacing
computer equipment.
2-81
6402 Computer Equipment < $5.000 - This project consists of purchasing a credit card
system and server and upgrades to the Business Tax License program.
6410 Equipment <$5,000 - This project consists of purchasing a vertical plan file.
COMMUNITY SERVICES
6402 Computer Equipment < $5.000 - This project consists of upgrading and replacing
computer equipment.
6410 Equipment >$5.000 - This project consists of purchasing 1 utility vehicle, 1 pickup
truck and a treadmill and elliptical machine.
6301 Beautification Proiects - This program consists of replacing benches and trash
cans.
6205 Communitv Center Improvements - This project consists of providing equipment,
computers and improvements at the Community Recreation Center.
12 Tables and Storage Carts $4,500
6 Card Tables 1,000
6341 Transportation Svstem Improvements - This project includes improvements to the
City's transportation and traffic system. The major components of this project is the
implementation of the recommendations from the Traffic Advisory Board and staff.
2008/09
NE 19151 Street/Biscayne Boulevard - Re-stripe the westbound approach
to provide triple westbound left turns and one (1) exclusive right-turn lane.
This will require additional right-of-way on the north side of the street.
Remove the first center median and modify the signal timing to improve
turning movements. $507,000
NE 1991h Street/West Country Club Drive - Add right turning lane.
$182,000
2-82
2-83
,;) 'J'
~ ~
@"li' .{ &~
POLICE
EDUCA TION
FUND
CITY OF AVENTURA
I POLICE EDUCATION FUND 110 I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
This Fund is used to account for revenues and expenditures associated with the two dollars
($2.00) the City receives from each paid traffic citation, which, by State Statute, must be
used to further the education of the City's Police Officers.
REVENUE PROJ ECTIONS
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
310000/319999 Locally levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Perm its - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures 5,478 8,442 4,300 4,300 4,300
360000/369999 Miscellaneous Revenues 235 48 - - -
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance 8,000 - 4,601 - -
I Total Available $ 13,713 $ 8,490 $ 8,901 $ 4,300 $ 4,300
EXPENDITURES
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses 10,449 9,326 8,901 4,300 4,300
rTotal Operating~p'enses 10,449 9,326 8,901 4,300 4,300
6000/6999 CapnalOutlay - - - - -
ITotal Expenditures $ 10,449 $ 9,326 $ 8,901 $ 4,300 $ 4,300
2-84
CITY OF AVENTURA
I POLICE EDUCATION FUND 110
2008/09
REVENUE PROJ ECTIONS
OBJ ECT APPROVED OTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
Fines & Forfeitures
3511000 Fines $ 5,478 $ 8,442 $ 4,300 $ 4,300 $ 4,300
rs"liiJtotai 5,478 8,442 4,300 4,300 4,300
Miscellaneous Revenues
3611000 Interest 235 48 - - -
CW~ 235 48 - - -
SulJtotal
Fund Balance
3999000 Carryover 8,000 - 4,601 - -
~1j.Mai 8,000 - 4,601 - -
I T ota I Reve nues $ 13,713 $ 8,490 $ 8,901 $ 4,300 $ 4,300
EXPENDITURES 2001-521
OBJ ECT APPROVED OTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
OTHER OPERATING EXPENSES
Public Safety
5450 Training $ 10,449 $ 9,326 $ 8,901 $ 4,300 $ 4,300
r-r;:1 Ex~enditures $ 10,449 $ 9,326 $ 8,901 $ 4,300 $ 4,300
REVENUE PROJECTION RATIONALE
351395 Fine Assessed for Local Police Education - Two dollars ($2.00) is received from each
paid traffic citation issued within the City's corporate limits, which, by law, must be used to
further the education of the City's Police Officers.
2-85
2-86
TRANSPORTA TION
AND STREET
MAINTENANCE
FUND
CITY OF AVENTURA
I TRANSPORTATION AND STREET MAINTENANCE FUND 120 I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
This fund was established to account for restricted revenues and expenditures which by
State Statute and County Transit System Surtax Ordinance are designated for
transportation enhancements, street maintenance and construction costs.
REVENUE PROJECTIONS
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
310000/319999 Locally levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues 1,563,773 1,665,741 1,610,000 1,636,000 1,636,000
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 6,335 8,918 1,910,000 10,000 10,000
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance 492,181 - 413,552 - -
I Total Available $ 2,062,289 $ 1,674,659 $ 3,933,552 $ 1,646,000 $ 1,646,000 I
EXPENDITURES
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services 143,071 1,017,973 1,046,487 1,101,000 1,101,000
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
rTotal Op'erating~p'enses 143,071 1,017,973 1,046,487 1,101,000 1,101,000 I
6000/6999 Capital Outlay 827,906 658,610 2,887,065 545,000 545,000
9000/9999 Transfers 629,535 - - - -
I Total Expenditures $ 1,600,512 $ 1,676,583 $ 3,933,552 $ 1,646,000 $ 1,646,000 I
2-87
CITY OF AVENTURA
I TRANSPORTATION AND STREET MAINTENANCE FUND 120 I
2008/09
REVENUE PROJ ECllONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
Interaovernmental Revenues
3351200 State Revenue Sharing $ 170,781 $ 158,677 $ 175,000 $ 180,000 $ 180,000
3353001 Local Option Cap.lmpr. Gas Tax 125,823 159,868 130,000 135,000 135,000
3353010 Local Option Gas Tax 339,749 332,160 350,000 360,000 360,000
3383801 County Transit System Surtax 927,420 1,015,036 955,000 961,000 961,000
rsLiblolal 1,563,773 1,665,741 1,610,000 1,636,000 1,636,000 I
Miscellaneous Revenues
3611000 Interest 6,335 8,918 10,000 10,000 10,000
3644200 Sale of Assets - - 1,150,000 - -
3661000 Developer Contributions/Streets - - 750,000 - -
rSUbtotal 6,335 8,918 1,910,000 10,000 10,000 I
Fund Balance
3999000 Carryover 492,181 - 413,552 - -
Ou510lal 492,18,1 - 4.13,552 - -I
I Total Revenues $ 2,062,289 $ 1,674,659 $ 3,933,552 $ 1,646,000 $ 1,646,000 I
EXPENDITURES 5001-541
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
CONTRACTUAL SERVICES
Community Services - 50-541
3450 Landscape/Tree Maint/Streets $ - $ 652,040 $ 680,487 $ 710,000 $ 710,000
3455 Enhanced Transit Services 143,071 365,933 366,000 391,000 391,000
C~~ 143,071 1,017,973 1,046,487 1,101,000 1,101,000 I
Sul5total
CAPITAL OUTLAY
Community Services - 50-541
6305 Road Resurfacing 396,780 469,229 260,000 485,000 485,000
6307 Street Lighting Improv. 315,323 38,331 - - -
6341 Transportation System 1m provo 115,803 151,050 2,387,000 - -
6999 Capital Reserve - - 240,065 60,000 60,000
(::.Subtotal 827,906 658,610 2,887,065 545,000 545,000 I
TRANSFERS - 90-901
9101 Transfer to General Fund 629,535 - - - -
D1'~
Su~~al 62~,535 - - - -I
I Total Exp.enditures $ 1,600,512 $ 1,676,583 $ 3,933,552 $ 1,646,000 $ 1,646,000 I
2-88
REVENUE PROJECTION RATIONALE
3351200 State Revenue Sharinq - Revenue received in this category represents a
portion of the total State Revenue Sharing Funds. Their source is the motor fuel tax and
is restricted to road construction and maintenance. Based on information from the State,
it is anticipated that $180,000 will be received in the upcoming fiscal year.
3353001/3010 Local Option Gas Tax - The County has adopted two phases of the local
option gas tax. The first phase is six cents per gallon on fuel and is collected by the
State's Department of Revenue and remitted monthly based on a formula which
provides a weight of 75% to population and 25% to center line mileage in each city.
These funds must be used for transportation related expenditures. The second phase
must be used for transportation expenditures needed to meet the requirements of the
capital improvements elements of an adopted comprehensive plan.
3383801 Countv Transit Svstem Surtax - County voters approved a 1/2 percent sales
tax increase for transportation needs that went into effect January 2003. As provided by
County Ordinance the cities receive 20% of the proceeds based upon population.
Based on information provided by the County it is anticipated that $961,000 will be
received for the fiscal year.
EXPENDITURE JUSTIFICATIONS
3450 Landscape Services - Provides for costs associated with contracting tree,
landscape, irrigation and flower maintenance services for all public right-of-ways, and
medians.
3455 Enhanced Transit Services - Funds will be used to fund required 20% of County
Transit System Surtax for enhanced public bus transportation system beyond levels set
in the 2001/02 budget and to fund the expanded transit service routes.
6305 Road Resurfacinq -This project consists of resurfacing Williams Island Road and
NE 190th Street as part of the City's ongoing maintenance program.
2-89
;l> , .~
?,; JJ!'1i'
e<l"~ _I &%'
POLICE CAPITAL
OUTLAY IMPACT
FEE FUND
2-90
CITY OF AVENTURA
I POLICE CAPITAL OUTLAY IMPACT FEE FUND 140 I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
This fund was created to account for impact fees derived from new developments and
restricted by Ordinance for Police capital improvements. This fund provides a funding
source to assist the City in providing police services required by the growth in the City
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
310000/319999 Locally levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Perm its - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 93,906 39,314 65,000 1,000 1,000
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance 209,190 - 82,534 - -
I Total Available $ 303,096 $ 39,314 $ 147,534 $ 1,000 $ 1,000 I
EXPENDITURES
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
rTotal bp'erating~p'enses - - - - -I
6000/6999 Capital Outlay 140,832 118,534 147,534 1,000 1,000
ITotal Expenditures $ 140,832 $ 118,534 $ 147,534 $ 1,000 $ 1,000 I
2-91
CITY OF AVENTURA
I POLICE CAPITAL OUTLAY IMPACT FEE FUND 140
2008/09
REVENUE PROJ ECTIONS
OBJ ECT APPROVED OTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
Miscellaneous Revenues
3611000 Interest $ 8,936 $ 4,788 $ - $ - $ -
3632200 Police Impact Fees: 84,970 34,526 65,000 1,000 1,000
I Subtotal 93,906 39,314 65,000 1,000 1,000
Fund Balance
3999000 Carryover 209,190 - 82,534 - -
r-subtotal 209,190 - 82,534 - -
I Total Revenues $ 303,096 $ 39,314 $ 147,534 $ 1,000 $ 1,000
EXPENDITURES 2001-521
OBJ ECT APPROVED OTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
CAPITAL OUTLAY
Public Safety
6410 Equipm ent $ 140,832 $ 118,534 $ 140,300 $ - $ -
C-~ 140,832 118,534 140,300 - -
SulJtotal
CAPITAL OUTLAY
Non-Deoartmental- 590
6999 Capital Reserve - - 7,234 1,000 1,000
r-SulJtotal - - 7,234 1,000 1,9.2P.,
I Total Expenditures $ 140,832 $ 118,534 $ 147,534 $ 1,000 $ 1,000
2-92
REVENUE PROJECTION RATIONALE
3632000 Police Impact Fees - Represents fees collected from new development to pay
for additional police and capital equipment costs caused by the impact of the
development on services and the community.
2-93
2-94
PARK
DEVELOPMENT
FUND
CITY OF AVENTURA
I PARK DEVELOPMENT FUND 170 I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
This fund is used to account for revenues and expenditures specifically earmarked for
capital improvements to the City's park system. The fund will account for impact fees
derived from new developments and restricted by Ordinance for Park capital improvement
projects.
REVENUE PROJ ECTIONS
OBJ ECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
310000/319999 Locally levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 395,675 99,868 10,000 1,000 1,000
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance 1,080,778 - 1,895,417 320,000 320,000
I Total Available $ 1,476,453 $ 99,868 $ 1,905,417 $ 321,000 $ 321,000
EXPENDITURES
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
C--- - - - - -
Total Op'erating~p'enses
6000/6999 CapnalOutlay 106,353 177,837 1,905,417 71,000 71,000
9000/9999 Transfers - - - 250,000 250,000
I Total Expenditures $ 106,353 $ 177,837 $ 1,905,417 $ 321,000 $ 321,000
2-95
CITY OF AVENTURA
I PARK'"DEVELOPMEjijT~FUND170 I
2008/09
REVENUE PROJECTIONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
Miscellaneous Revenues
3611000 Interest $ 82,209 $ 94,054 $ - $ - $ -
3632700 Recreation Impact Fees 313,466 5,814 10,000 1,000 1,000
rSu~total- 395,675 99,868 10,000 1,000 1,000 I
Fund Balance
3999000 Carryover 1,080,778 - 1,895,417 320,000 320,000
QulJMal 1,Q!9,718 - 1,~,4H 32g,000 320,000...1
I Total Revenues $ 1,476,453 $ 99,868 $ 1,905,417 $ 321,000 $ 321,000 I
EXPENDITURES 5001-572
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
CAPITAL OUTLAY
Community Services
6203 Waterways Park Improv. $ 106,353 $ 177,837 $ 1,000,000 $ - $ -
6204 Waterways Dog Park Improv. - - 378,000 - -
6206 Veterans Park Modifications - - 258,000 - -
6313 Country Club Dr. Tennis Court - - 70,000 70,000 70,000
~total 106,353 177,837 1,706,000 70,000 70,000 I
CAPITAL OUTLAY
Non-Deoartmental- 572
6999 Capital Reserve - - 199,417 1,000 1,000
O!W~
Su~.!g!al - - 199,4H 1,000 1,000...1
TRANSFERS - 90-701
Non-Deoartmental- 590
7001 Transfer to Arts Center Con Fun - - 250,000 250,000
I Subtotal - - - 250,000 250,000 1
I Total Ex~enditures $ 106,353 $ 177,837 $ 1,905,417 $ 321,000 $ 321,000 I
2-96
REVENUE PROJECTION RATIONALE
3632700 Recreation Impact Fees - This represents the amount anticipated from park
impact fees required from new residential development in the City.
CAPITAL PROJECT DESCRIPTION
COMMUNITY SERVICES
6313 Countrv Club Drive Tennis Court Improvements - The improvements include
tennis court renovations, windscreens, fencing, water fountain, shade awnings and
trash facilities.
9129 Transfer to Arts & Cultural Construction Fund - Transfer to Arts & Cultural
Construction Fund to assist in project funding.
2-97
2-98
~ ,l
<'; $'
e<40 01 &%~
911 FUND
CITY OF AVENTURA
I 911 FUND 180 I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
This fund is used to account for revenues and expenditures specifically earmarked for the
City's emergency 911 system in accordance with Florida Statutes 365.172. The funds may
be used to provide emergency dispatch systems, training, communication, maintenance
and repairs and related capital outlay purchases. The fund offsets a portion of the
emergency 911 operations.
REVENUE PROJECTIONS
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
310000/319999 Locally levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Perm its - - - - -
330000/339999 Intergovernmental Revenues - - 182,000 213,000 213,000
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues - - - - -
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance - - - - -
I Total Available $ - $ - $ 182,000 $ 213,000 $ 213,000 I
EXPENDITURES
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - 126,000 113,000 113,000
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - 5,000 6,000 6,000
r Total oR'e niting-EX Renses - - 131,000 119,000 119,000 I
6000/6999 Ca pita I Outlay - - - - -
9000/9999 Transfers - - 51,000 94,000 94,000
I Total ExRenditures $ - $ - $ 182,000 $ 213,000 $ 213,000 I
2-99
CITY OF AVENTURA
911 FUND 180 I
2008/09
REVENUE PROJECTIONS
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
Interaovernmental Revenues
3379110 911 Fees - W ire Line $ - $ - $ 182,000 $ 140,000 $ 140,000
3379111 911 Fees - Wireless - - - 73,000 73,000
I Subtotal - - 182,000 213,000 213,000 I
Miscellaneous Revenues
3611000 Interest on Investments $ - $ - $ - $ - $ -
I Subtotal - - - - -I
Fund Balance
3999000 Carryover $ - $ - $ - $ - $ -
o..u~al - - - - -.
I Total Revenues $ - $ - $ 182,000 $ 213,000 $ 213,000 I
EXPENDITURES 2001-521
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
OPERATING
OTHER CHARGES & SERVICES
4001 Travel & Per Diem $ - $ - $ 3,000 $ 5,000 $ 5,000
4101 Com m unications - - 108,000 50,000 50,000
4645 R&M - Equipment - - 15,000 58,000 58,000
I SubtotOl - - 126,000 113,000 113,000 I
OTHER OPERATING EXPENSES
5450 Training - - 5,000 6,000 6,000
~otal - - 5,000 6,000 6,0001
TRANSFERS - 90-901
9101 Transfer to General Fund - - 51,000 94,000 94,000
L...,SuijjotaI - - 5.1,000 901,000 9.4,000J
I Total Ex~enditures $ - $ - $ 182,000 $ 213,000 $ 213,000 I
2-100
REVENUE PROJECTION RATIONALE
3379110/111 911 Fees - This represents the amount anticipated for 911 fees collected
by the State in accordance with Florida Statues 365.172.
EXPENDITURE JUSTIFICATIONS
4101 Communication Services - Costs paid to Bellsouth for selective routing of 911 calls
and associated fees.
4645 R&M Equipment - Funds allocated to this account will be used for repair and
maintenance of 911 equipment.
5450 Traininq - Costs associated with this account are related to maintain state
standards and having a highly trained dispatch function.
9101 Transfer to General Fund - Funds offset a portion of the emergency 911
Communication Officers costs.
2-101
DEBT SERVICE
FUNDS
2-102
CITY OF AVENTURA
I DEBT SERVICE FUND RECAP I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
These funds are established to account for revenues and/or transfers pledged for debt
service payments on long term financing.
REVENUE PROJ ECllONS
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005106 2006/07 2007108 2008/09 2008109
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 35,501 37,267 25,200 20,000 20,000
380000/389999 Transfer/Debt Proceeds 2,660,108 2,783,497 2,670,585 2,701,504 2,701,504
399900/399999 Fund Balance 28,538 - 22,494 - -
I Total Available $ 2,724,147 $ 2,820,764 $ 2,718,279 $ 2,721,504 $ 2,721,504 .
EXPENDITURES
OBJ ECT APPROVED OTYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005106 2006/07 2007108 2008/09 2008109
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
r-- -,-- - - - - -.
Total Op.erating EXp'enses
-~
6000/6999 Capital Outlay - - - - -
7000/7999 Debt Service 2,710,209 2,711,989 2,718,279 2,721,504 2,721,504
9000/9999 Transfers - - - - -
I Total Expenditures $ 2,710,209 $ 2,711,989 $ 2,718,279 $ 2,721,504 $ 2,721,504 .
2-103
CITY OF AVENTURA
I F M L C 1999 DEBT SERVICE FUND 230 I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
This fund was established to account for debt service payment expenditures associated
with the long term financing for the purchase of properties utilized for public parks and the
permanent Government Center and the construction of the Government Center.
REVENUE PROJECTIONS
OBJECT APPROVED aTY MANAGER COMMISSION
ODDE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
310000/319999 Locally levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 5,426 6,000 - - -
380000/389999 Transfer/Debt Proceeds 1,329,523 1,346,410 1,346,409 1,363,557 1,363,557
399900/399999 Fund Balance 28,477 - 16,741 - -
I Total Available $ 1,363,426 $ 1,352,410 $ 1,363,150 $ 1,363,557 $ 1,363,557
EXPENDITURES
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
rrOiai ORerating~p-enses - - - - -
6000/6999 Capital Outlay - - - - -
7000/7999 Debt Service 1,350,365 1,355,759 1,363,150 1,363,557 1,363,557
9000/9999 Transfers - - - - -
I Total Ex~enditures $ 1,350,365 $ 1,355,759 $ 1,363,150 $ 1,363,557 $ 1,363,557
2-104
CITY OF AVENTURA
I F"ri/fL c 19li9-0EBTSERVICETFi:iND-230
2008/09
REVENUE PROJ ECllONS
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006107 2007108 2008109 2008109
Miscellaneous Revenues
3611000 Interest $ 5,426 $ 6,000 $ - $ - $ -
C~.~ 5,426 6,000 - - -
SulJtotal
Transfer/Debt Proceeds
3811001 Transfer from General Fund 1,329,523 1,346,410 1,346,409 1,363,557 1,363,557
3842000 Bond Proceeds - - - - -
I Subtotal 1,329,523 1,346,410 1,346,409 1,363,557 1,363,557
Fund Balance
3999000 Carryover 28,477 - 16,741 - -
CSubtotal 28,477 - 16,741 - -
I Total Revenues $ 1,363,426 $ 1,352,410 $ 1,363,150 $ 1,363,557 $ 1,363,557
EXPENDITURES 9001-590
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006107 2007108 2008109 2008109
DEBT SERVICE
Non-Departmental- 590
7130 Principal $ 440,000 $ 460,000 $ 475,000 $ 495,000 $ 495,000
7230 Interest 895,350 877,498 868,150 848,557 848,557
7330 other Debt Service Costs 15,015 18,261 20,000 20,000 20,000
I Total Expenditures $ 1,350,365 $ 1,355,759 $ 1,363,150 $ 1,363,557 $ 1,363,557
REVENUE PROJECTION RATIONALE
3811001 Transfer From General Fund - Amount transferred from the General Fund to
fund debt service costs.
BUDGET JUSTIFICATIONS
7130 Principal - Principal payment due 4/1/2009 on the Florida Municipal Loan Council
Loan which financed the construction of the Government Center as well as refund the
line of credit which paid the costs of acquiring the Park and Government Center site.
7230 Interest - Interest payments due on the loan which will be payable on 4/1/2009
and 10/1/2009.
7330 Other Debt Service Costs - Fees payable to the Florida Municipal Loan Council
for acting as the paying agent and arbitrage calculation costs.
2-105
Date
4/1/2000
4/1/2001
4/1/2002
4/1/2003
4/1/2004
4/1/2005
4/1/2006
4/1/2007
4/1/2008
'17172'009
4/1/2010
4/1/2011
4/1/2012
4/1/2013
4/1/2014
4/1/2015
4/1/2016
4/1/2017
4/1/2018
4/1/2019
4/1/2020
4/1/2021
4/1/2022
4/1/2023
4/1/2024
4/1/2025
4/1/2026
4/1/2027
4/1/2028
4/1/2029
CITY OF AVENTURA
F M L C 1999 DEBT SERVICE FUND 230
Florida Municipal Loan Council
Capital Revenue Bonds, Series 1999
Principal
Interest
Other
230-9001-590.71-30
230-9001-590.72-30
230-9001-590.73-30
Interest
$ 988,090.00
976,730.00
963,780.00
950,100.00
935,682.50
920,512.50
904,150.00
886,550.00
868,150.00
8487556~i6
827~76
804,987.50
780,687.50
755,262.50
728,712.50
697,193.76
663,881.26
629,031.26
592,387.50
556,525.00
519,000.00
477,750.00
434,500.00
389,000.00
341,250.00
291,000.00
238,250.00
183,000.00
125,000.00
64,000.00
$ 19,341,238.80
Debt Service
$ 1,343,090.00
1,346,730.00
1,343,780.00
1,345,100.00
1,345,682.50
1,345,512.50
1,344,150.00
1,346,550.00
1,343,150.00
1,3'4:{51!221
1,342,518.76
1,344,987.50
1,345,687.50
1,345,262.50
1,343,712.50
1,347,193.76
1,343,881.26
1,344,031.26
1,347,387.50
1,346,525.00
1,344,000.00
1,342,750.00
1,344,500.00
1,344,000.00
1,346,250.00
1,346,000.00
1,343,250.00
1,343,000.00
1,345,000.00
1,344,000.00
$ 40,341,238.80
2-106
Notes:
- the City has no legal debt limit.
- General Obligation Debt requires approval by voter referendum.
- other debt requires Commission approval by a Simple Majority (4 of 7 Commissioners).
Principal
$ 355,000.00
370,000.00
380,000.00
395,000.00
410,000.00
425,000.00
440,000.00
460,000.00
475,000.00
'195~OOO~00
515--:--000":"00
540,000.00
565,000.00
590,000.00
615,000.00
650,000.00
680,000.00
715,000.00
755,000.00
790,000.00
825,000.00
865,000.00
910,000.00
955,000.00
1,005,000.00
1,055,000.00
1,105,000.00
1,160,000.00
1,220,000.00
1,280,000.00
$ 21,000,000.00
Coupon
3.200%
3.500%
3.600%
3.650%
3.700%
3.850%
4.000%
4.000%
4.125%
'1:250%
4.375%
4.500%
4.500%
4.500%
5.125%
5.125%
5.125%
5.125%
4.750%
4.750%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
5.000%
CITY OF AVENTURA
I 2000 LOAN DEBT SERVICE FUND 240 I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
This fund was established to account for debt service payment expenditures associated
with the 2000 Loan which was used for the Community Recreation Center and the
acquisition and construction of Waterways Park.
REVENUE PROJECTIONS
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
310000/319999 Locally levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Perm its - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 25,170 25,130 25,200 20,000 20,000
380000/389999 Transfer/Debt Proceeds 487,000 483,239 483,250 491,390 491,390
399900/399999 Fund Balance - - 818 - -
I Total Available $ 512,170 $ 508,369 $ 509,268 $ 511,390 $ 511,390
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
rTOtaI O~erating EX ~enses - - - - -
6000/6999 Capital Outlay - - - - -
7000/7999 Debt Service 512,956 511,112 509,268 511,390 511,390
9000/9999 Transfers - - - - -
I Total Ex penditures $ 512,956 $ 511,112 $ 509,268 $ 511,390 $ 511,390
2-107
CITY OF AVENTURA
I 2000 LOAN-DEBisERVICE~FUND-240 I
2008/09
REVENUE PROJ ECllONS
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005106 2006107 2007108 2008/09 2008/09
Miscellaneous Revenues
3611000 Interest $ 25,170 $ 25,130 $ 25,200 $ 20,000 $ 20,000
I Subtotal 25,170 25,130 25,200 20,000 20,000 I
Transfer/Debt Proceeds
3811001 Transfer from General Fund 487,000 483,239 483,250 491,390 491,390
3842000 Bond Proceeds - - - - -
I Subtotal 487,000 483,239 483,250 491,390 491,3901
Fund Balance
3999000 Carryover - - 818 - -
L...Subtotal - - 818 - -I
I Total Revenues $ 512,170 $ 508,369 $ 509,268 $ 511,390 $ 511,390 I
EXPENDITURES 9001-590
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005106 2006107 2007108 2008/09 2008/09
DEBT SERVICE
Non-Departmental - 590
7130 Principal $ 235,000 $ 245,000 $ 255,000 $ 270,000 $ 270,000
7230 Interest 277,956 266,112 254,268 241,390 241,390
7330 Other Debt Service Costs - - - - -
I Total Expenditures $ 512,956 $ 511,112 $ 509,268 $ 511,390 $ 511,390 I
REVENUE PROJECTION RATIONALE
3811001 Transfer From General Fund - Amount transferred from the General Fund to
fund debt service costs.
BUDGET JUSTIFICATIONS
7130 Principal - Principal payment due 10/1/2009 on Bank Qualified Loan which
financed the Community Recreation Center and the acquisition and construction of
Waterways Park.
7230 Interest - Interest payments due on the loan which will be payable on 4/1/2009
and 10/1/2009.
2-108
CITY OF AVENTURA
2000 LOAN DEBT SERVICE FUND 240
Bank Qualified Loan
Capital Revenue Bonds, Series 2000
Principal 240-9001-590.71-30
Interest 240-9001-590.72-30
Othe r 240-9001-590.73-30
Date Principal Coupon Interest Debt Service
10/1/2001 $ 220,000.00 5.050% $ 290,568.58 $ 510,568.58
10/1/2002 190,000.00 5.050% 319,917.50 509,917.50
10/1/2003 200,000.00 5.050% 310,322.50 510,322.50
10/1/2004 210,000.00 5.050% 300,222.50 510,222.50
10/1/2005 220,000.00 5.050% 289,617.60 509,617.60
10/1/2006 235,000.00 5.050% 278,507.50 513,507.50
10/1/2007 245,000.00 5.050% 266,640.50 511,640.50
10/1/2008 255,000.00 5.050% 254,267.50 509,267.50
10/1/2009 270,000.00 5.050% 241,390.00 511,390001
10/1/2010 285,000.00 5.050% 227,755.00 512,755.00
10/1/2011 295,000.00 5.050% 213,362.50 508,362.50
10/1/2012 310,000.00 5.050% 198,465.00 508,465.00
10/1/2013 325,000.00 5.050% 182,810.00 507,810.00
10/1/2014 345,000.00 5.050% 166,397.50 511,397.50
10/1/2015 360,000.00 5.050% 148,975.00 508,975.00
10/1/2016 380,000.00 5.050% 130,795.00 510,795.00
10/1/2017 395,000.00 5.050% 111,605.00 506,605.00
10/1/2018 415,000.00 5.050% 91,657.50 506,657.50
10/1/2019 435,000.00 5.050% 70,700. 00 505,700.00
10/1/2019 965,000.00 5.050% 48,732.50 1,013,732.50
$ 6,555,000.00 $ 4,142,709.18 $ 10,697,709.18
Notes:
- the City has no legal debt limit.
- General Obligation Debt requires approval by \,Oter referendum.
- Other debt requires Commission approval by a Simple Majority (4 of 7 Commissioners).
2-109
CITY OF AVENTURA
I 2002 LOAN DEBT SERVICE FUND 250 I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
This fund was established to account for debt service payment expenditures associated
with the 2002 Loan which was used to acquire property for the Charter School and partially
fund the Community Recreation Center.
REVENUE PROJ ECllONS
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005106 2006107 2007108 2008/09 2008/09
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 1,783 2,053 - - -
380000/389999 Transfer/Debt Proceeds 401,000 398,848 396,926 402,082 402,082
399900/399999 Fund Balance - - 4,935 - -
I Total Available $ 402,783 $ 400,901 $ 401,861 $ 402,082 $ 402,0821
EXPENDITURES
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005106 2006107 2007108 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
r---TotaIOp'erating~p-enses - - - - -I
6000/6999 Capital Outlay - - - - -
7000/7999 Debt Service 400,097 401,118 401,861 402,082 402,082
9000/9999 Transfers - - - - -
I Total Expenditures $ 400,097 $ 401,118 $ 401,861 $ 402,082 $ 402,0821
2-110
CITY OF AVENTURA
I 2002 LOAN DEBT SERVICE FUND 250 I
2008/09
REVENUE PROJECTIONS
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006107 2007108 2008109 2008109
Miscellaneous Revenues
3611000 Interest $ 1,783 $ 2,053 $ - $ - $ -
r Subtotal 1,783 2,053 - - -I
Transfer/Debt Proceeds
3811001 Transfer from General Fund 401,000 398,848 396,926 402,082 402,082
3842000 Bond Proceeds - - - - -
C.~ 401,000 398,848 396,926 402,082 402,082 I
SulJtotal
Fund Balance
3999000 Carryover - - 4,935 - -
r-'SulJtotai - - 4,935 - -I
I Total Revenues $ 402,783 $ 400,901 $ 401,861 $ 402,082 $ 402,082 I
EXPENDITURES 9001-590
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006107 2007108 2008109 2008109
DEBT SERVICE
Non-Departmental - 590
7130 Principal $ 137,054 $ 141,766 $ 144,130 $ 148,855 $ 148,855
7230 Interest 257,916 254,480 250,731 246,227 246,227
7330 other Debt Service Costs 5,127 4,872 7,000 7,000 7,000
I Total ExRenditures $ 400,097 $ 401,118 $ 401,861 $ 402,082 $ 402,082 I
REVENUE PROJECTION RATIONALE
3811001 Transfer From General Fund - Amount transferred from the General Fund to
fund debt service costs.
BUDGET JUSTIFICATIONS
7130 Principal - Principal payment due 8/1/2009 on the Loan which financed the
acquisition of the charter school site and the balance of Community/Recreation Center.
7230 Interest - Interest payments due on the loan which will be payable on 2/1/2009
and 8/1/2009.
2-111
CITYOFAVENTURA
2002 lOAN DEBT SERVICE FUND 250
Florida Intergovernmental Finance Commission
CapitaIRevenueBonds,Series2002
Principal 25O_0001_500.71_:JJ
Intere" 25O_0001_500.72-:JJ
Other 25O_0001_500.73-:JJ
CITY DEBT SERVICE SCHEDULE_FUND #250 lAND ACQUISITION DEBT SERVICE SCHEDUlE_FUND #250 2002 lOAN DEBT SERVICE FUND FUND #250
", Principal Coupon Interest Debt Service ", Principal Coupon Interest Debt Service ". Principal Coupon Interest Debt Service
31112003$ 0.000% $ 38,114.53 , 38,174.53 81112003$ 0.000% $ 195,194.20 , 195,194.20 81112003$ O.OOJ% $ 233,368.73 , 233,368.73
31112004 21,64412 2.500% 43,216.45 64,860.57 81112004 110,670.83 2.500% 220,974.56 331,645.39 81112004 132,314.95 2.500% 264,191.01 366,505.00
31112005 22,030.62 2.100% 42,675.35 64,705.97 81112005 112,64709 2.100% 218,207.79 330,854.88 81112005 134,677.71 2.100% 260,68314 395,560.85
31112000 22,417.13 2.500% 42,212.70 64,629.83 81112000 114,62335 2.500% 215,842.20 330,465.56 81112006 137,040.48 2.500% 258,054.91 395,095.39
31112007 23,190.13 2.750% 41,652.28 64,842.41 81112007 118,575.68 2.750% 212,976.62 331,552.50 81112007 141,766.01 2.750% 254,628.00 396,394.91
31112008 23,576.63 3125% 41,014.55 64,591.18 81112008 120,552.15 3125% 209,715.78 330,267.93 81112008 144,128.78 3125% 250,730.33 394,859.11
-81112009-24,3f9.&I-1J75%-40,277.ro-64,62i41-9IfI2009-124;504.68-3.375%-2115,948.52-3:JJ,453.20-011!2009-148,054.31-3.375'1o-246,226.:AJ-395,OOo.62
-Ei112010-25,509.14-3625%-39,455.98-64,965.12-8/112010-13O,43347-3625%-201,746.50-332,179.97-81112010-155,942.62-3.625%-241,20247-397,145.09
31112011 26,28215 3750% 38,53127 64,81342 81112011 134,386.00 3750% 197.018.28 331,40428 81112011 160,668.15 3750% 235,549.55 396,217.70
31112012 27,441.65 3800% 37,545.69 64,987.34 81112012 140,314.00 3000% 191,978.81 332,293.60 81112012 167,756.45 3800% 229,524.50 397,280.95
[1'112013 28,214.66 4.000% 36,502.91 64,717.57 81112013 144,287.33 4000% 186,646.84 330,914.17 81112013 172,481.98 4.00J% 223,149.75 395,63t.74
[1'112014 29,374.16 4.100% 35,374.32 64,748.49 81112014 150,196.12 4.100% 160,876.15 331,07227 81112014 179,570.28 4.100% 216,250.47 395,820.76
[1'112015 30,920.17 4.200% 34,169.98 65,090.15 81112015 158,101.18 4.200% 174,718.11 332,819.29 81112015 189,021.35 4.200% 208,688.09 397,009.44
[1'112016 32,079.89 4.300% 32,87133 64,951.01 81112016 164,029.97 4.300% 168,077.86 332,107.83 8itl2016 100,109.65 4.300% 200,949.19 397,058.85
[1'112017 33,625.69 4.400% 31,491.91 65,1t7.60 81112017 171,935.03 4.400% 161,024.57 332,959.60 8it12017 205,560.72 4.400% 192,516.48 398,077.20
[1'112018 27,828.16 4.875% 30,012.38 57,840.53 81112018 142,291.00 4.875% 153,459.43 295,750.49 8itl2018 170,119.22 4.875% 183,471.81 353,59102
81112019 29,374.16 (875% 28,655.75 58,029.92 81112019 150,196.12 4.875% 146,522.14 200,718.86 81112019 179,570.28 4.875% 175,178.50 354,748.78
81112020 30,920.17 (875% 27,22376 58,14394 81112020 158,101.18 4.875% 139,200.68 297,301.86 81112020 189,021.35 4.875% 166,42444 355,445.60
81112021 32,079.68 (875% 25,716.41 57,796.09 81112021 164,029.97 4.875% 131,493.25 295,523.22 81112021 100,109.65 4.875% 157,209.65 353,319.31
31112022 34,012.19 4.875% 24,152.52 58,164.71 81112022 173,911.30 4.875% 123,400.78 297,408.08 81112022 207,923.49 4.875% 147,649.30 355,572.79
31112023 35,558.20 5.000% 22,49443 58,052.63 81112023 181,816.36 5000% 115,018.61 296,834.96 81112023 217,31455 5.00J% 137,51303 354,687.59
31112024 37,490.71 5.000% 20,716.52 58,20723 81112024 191,697.68 5000% 105,927.79 297,625.47 81112024 229,168.39 5.00J% 126,644.31 355,832.70
31112025 39,423.22 5.000% 18,841.98 58,265.20 81112025 201,579.00 5000% 96,342.91 297,921.91 81112025 241,002.22 5.00J% 115,184.89 356,187.11
31112026 41,355.73 5.000% 16,870.82 58,226.55 81112026 211,460.33 5000% 86,26396 297,724.28 81112026 252,816.06 5.00J% 103,134.78 355,950.83
31112027 43,288.24 5.000% 14,60303 58,091.28 81112027 221,341.65 5000% 75,600.94 297,032.59 81112027 264,626.89 5.00J% 00,49397 355,12386
31112028 45.607.26 5.000% 12,638.62 58,245.68 81112028 233,199.24 5000% 64,623.86 297,823.10 81112028 278,806.49 5.00J% 77,262.48 356,008.97
31112026 47,926.27 5.000% 10,358.26 58,284.53 81112029 245,056.83 5.000% 52,96389 298.020.72 81112029 292,983.10 5.00J% 63,322.15 356,305.25
31112030 50,631.78 5.000% 7,961.94 58,59373 81112030 258,890.68 5.000% 40,711.05 299,60173 81112030 309,522.46 5.00J% 48,67300 358,195.46
31112031 52,950.60 5.000% 5,430.36 58,381.15 81112031 270,748.27 5.000% 27,766.52 298,514.79 81112031 323,699.07 5.00J% 33,196.87 356,895.94
31112032 55,656.31 5.000% 2,782.82 58,439.13 81112032 284,58212 5000% 14,226.11 298,81123 81112032 340,238.43 5.00J% 17,011.92 357,250.36
, 974,758.46 , 843,826.62 $1,018,585.00 $4,004,139.66 $4,314,658.32 $9,200,797.90 $5,958,000.12 $5,158,484.94 $11,117,383.00
~,~
-theClyhasnolegaldebtlimt
-General Obligatioo Debt reqLires approval by I'JterreferendLm
- Other debt reqLires Cotrrrissioo approval by a SitllJ~ Maje<ity (4 of7 Ce<rrnissiooers)
2-1 12
CITY OF AVENTURA
I FIFC LOAN DEBT SERVICE FUND 290 I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
This fund was established to account for debt service payment expenditures associated
with the Florida Intergovernmental Finance Commission Loan which was used to fund the
construction and equipment for of the Aventura Charter Elementary School.
REVENUE PROJECTIONS
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
310000/319999 Locally levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Perm its - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 3,122 4,084 - - -
380000/389999 Transfer/Debt Proceeds 442,585 555,000 444,000 444,475 444,475
399900/399999 Fund Balance 61 - - - -
I Total Available $ 445,768 $ 559,084 $ 444,000 $ 444,475 $ 444,475
EXPENDITURES
OBJECT APPROVED aTYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expens:es - - - - -
rrotai Op'erating~p'enses - - - - -
6000/6999 Capital Outlay - - - - -
7000/7999 Debt Service 446,791 444,000 444,000 444,475 444,475
9000/9999 Transfers - - - - -
I Total Ex ~enditures $ 446,791 $ 444,000 $ 444,000 $ 444,475 $ 444,475
2-113
CITY OF AVENTURA
I FIFC LOAN DEBT SERVICE FUND 290 I
2008/09
REVENUE PROJ ECllONS
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005106 2006107 2007108 2008109 2008109
Miscellaneous Revenues
3611000 Interest $ 3,122 $ 4,084 $ - $ - $ -
I Subtotal 3,122 4,084 - - -I
Transfer/Debt Proceeds
3811001 Transfer from General Fund - - - - -
3811901 Transfer from Charter School Fund 442,585 555,000 444,000 444,475 444,475
3842000 Bond Proceeds - - - - -
rSlititotal 442,585 555,000 444,000 444,475 444,4751
Fund Balance
3999000 Carryover 61 - - - -
~Sul:jtotal 61 - - - -.
I Total Revenues $ 445,768 $ 559,084 $ 444,000 $ 444,475 $ 444,475 .
EXPENDITURES 9001-590
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005106 2006107 2007108 2008109 2008109
DEBT SERVICE
Non-Departmental- 590
7130 Principal $ 152,946 $ 158,234 $ 160,872 $ 166,146 $ 166,146
7230 Interest 288,170 284,208 279,856 274,829 274,829
7330 Other Debt Service Costs 5,675 1,558 3,272 3,500 3,500
I Total Expenditures $ 446,791 $ 444,000 $ 444,000 $ 444,475 $ 444,4751
REVENUE PROJECTION RATIONALE
3811901 Transfer From Charter School Fund - Transfer of funds for lease payment from
Charter School Fund for elementary school to fund debt service costs for construction of
school.
BUDGET JUSTIFICATIONS
7130 Principal - Principal payment due 8/1/2008 on the Loan which financed the
acquisition of the charter school site and the balance of Community/Recreation Center.
7230 Interest - Interest payments due on the loan which will be payable on 2/1/2008
and 8/1/2008.
2-114
CITY OF AVENTURA
FIFC LOAN DEBT SERVICE FUND 290
Florida Intergovernmental Finance Commission
Capital Revenue Bonds, Series 2002
Principal 290-9001-590.71-30
Interest 290-9001-590.72-30
other 290-9001-590.73-30
Date Principal Coupon Interest Debt Service
8/1/2003 $ 0.000% $ 260,477.55 $ 260,477.55
8/1/2004 147,685.05 2.500% 294,880.25 442,565.30
8/1/2005 150,322.29 2.100% 291,188.12 441,510.41
8/1/2006 152,959.52 2.500% 288,031.35 440,990.87
8/1/2007 158,233.99 2.750% 284,207.36 442,441.35
8/1/2008 160,871.22 3.125% 279,855.93 440,727.15
8/1/2009 166,145.69 3.375% 274,828.70 440,974.381
8/1/2010 174,057.38 3.625% 269,221.29 443,278.67
8/1/2011 179,331.85 3.750% 262,911.71 442,243.56
8/1/2012 187,243.55 3.800% 256,186.76 443,430.31
8/1/2013 192,518.02 4.000% 249,071.51 441,589.52
8/1/2014 200,429.72 4.100% 241,370.79 441,800.50
8/1/2015 210,978.65 4.200% 233,153.17 444,131.82
8/1/2016 218,890.35 4.300% 224,292.07 443,182.41
8/1/2017 229,439.28 4.400% 214,879.78 444,319.06
8/1/2018 189,880.78 4.875% 204,784.45 394,665.24
8/1/2019 200,429.72 4.875% 195,527.76 395,957.48
8/1/2020 210,978.65 4.875% 185,756.82 396,735.46
8/1/2021 218,890.35 4.875% 175,471.61 394,361.95
8/1/2022 232,076.51 4.875% 164,800.70 396,877.21
8/1/2023 242,625.45 5.000% 153,486.97 396,112.41
8/1/2024 255,811.61 5.000% 141,355.69 397,167.30
8/1/2025 268,997.78 5.000% 128,565.11 397,562.89
8/1/2026 282,183.94 5.000% 115,115.22 397,299.17
8/1/2027 295,370.11 5.000% 101,006.03 396,376.14
8/1/2028 311,193.51 5.000% 86,237.52 397,431.03
8/1/2029 327,016.90 5.000% 70,677.85 397,694.75
8/1/2030 345,477.54 5.000% 54,327.00 399,804.54
8/1/2031 361,300.93 5.000% 37,053.13 398,354.06
8/1/2032 379,761.57 5.000% 18,988.08 398,749.64
$ 6,651,101.88 $ 5,757,710.26 $ 12,408,812.14
Notes:
- the City has no legal debt limit.
- General Obligation Debt requires appro\al by voter referendum.
- Other debt requires Commission appro\al by a Simple Majority (4 of 7 Commissioners).
2-115
2-116
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<<;; tV-~
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CAPITAL
CONSTRUCTION
FUNDS
CITY OF AVENTURA
I CAPITAL CONSTRUCTION FUNDS RECAP I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
These funds were established to account for bond and loan proceeds and expenditures
associated with various projects which were financed through long-term borrowing.
REVENUE PROJ ECTIONS
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
310000/319999 Locally levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 171,199 104,073 100,071 350,000 350,000
380000/389999 Transfer/Debt Proceeds - - - 6,350,000 6,350,000
399900/399999 Fund Balance 4,382,425 - 1,723,526 - -
I Total Available $ 4,553,624 $ 104,073 $ 1,823,597 $ 6,700,000 $ 6,700,000
EXPENDITURES
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Ex pens:es - - - - -
rTotal Op'erating~p'enses - - - - -
6000/6999 Capnal Outlay 82,413 2,679,648 1,823,597 6,700,000 6,700,000
7000/7999 Debt Service - - - - -
9000/9999 Transfers - - - - -
I Total Expenditures $ 82,413 $ 2,679,648 $ 1,823,597 $ 6,700,000 $ 6,700,000
2-117
CITY OF AVENTURA
I 2000 LOAN CONSTRUCTION FUND 340 I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
This fund was established to account for loan proceeds and expenditures associated with
the bank loan issued in 2000 for construction of the Community Recreation Center and the
acquisition and construction of Waterways Park.
REVENUE PROJ ECllONS
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
310000/319999 Locally levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Perm its - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 171,042 103,885 100,071 - -
380000/389999 Transfer/Debt Proceeds - - - - -
399900/399999 Fund Balance 4,382,425 - 1,568,000 - -
I Total Available $ 4,553,467 $ 103,885 $ 1,668,071 $ - $ -I
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
rToiai bp'erating~p-enses - - - - -I
6000/6999 Capital Outlay 82,413 2,679,648 1,668,071 - -
7000/7999 Debt Service - - - - -
9000/9999 Transfers - - - - -
I Total Ex Renditures $ 82,413 $ 2,679,648 $ 1,668,071 $ - $ -I
2-118
CITY OF AVENTURA
I 2002 LOAN CONSTRUCTION FUND 350 I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
This fund was established to account for loan proceeds and expenditures associated with
the 2002 financing issued for the acquisition of the Elementary School site and to partially
fund the construction of Community Recreation Center.
REVENUE PROJECTIONS
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
310000/319999 Locally levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Perm its - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 157 188 - - -
380000/389999 Transfer/Debt Proceeds - - - - -
399900/399999 Fund Balance - - 3,966 - -
I Total Available $ 157 $ 188 $ 3,966 $ - $ -I
EXPENDITURES
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
rTotaIO[!eratingap.enses - - - - -I
6000/6999 Capital Outlay - - 3,966 - -
7000/7999 Debt Service - - - - -
9000/9999 Transfers - - - - -
I Total EXRenditures $ - $ - $ 3,966 $ - $ -I
2-119
CITY OF AVENTURA
I FIFC LOAN CONSTRUCTION FUND 390 I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
This fund was established to account for loan proceeds and expenditures associated with
the Florida Intergovernmental Finance Commission Loan which was used to fund the
construction and equipment for of the Aventura Charter Elementary School.
REVENUE PROJ ECllONS
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
310000/319999 Locally levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues - - - - -
380000/389999 TransferlDebt Proceeds - - - - -
399900/399999 Fund Sa la nee - - 151,560 - -
I Total Available $ - $ - $ 151,560 $ - $ -I
EXPENDITURES
OBJECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
r---TotaIOp-erating~p-enses - - - - -I
6000/6999 Capital Outlay - - 151,560 - -
7000/7999 De bt Se rvice - - - - -
9000/9999 Transfers - - - - -
I Total Expenditures $ - $ - $ 151,560 $ - $ -I
2-120
CITY OF AVENTURA
I CAPITAL CONSTRUCTION FUND - ARTS & CULTURAL CENTER CONSTRUCTION 391 I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
This fund was established to account for revenues and expenditures used to fund the
construction and equipment for the Arts & Cultural Center.
REVENUE PROJECTIONS
OBJECT APPROVED aTYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
310000/319999 Locally levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Perm its - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues - - - 350,000 350,000
380000/389999 TransferlDebt Proceeds - - - 6,350,000 6,350,000
399900/399999 Fund Sa la nee - - - - -
I Total Available $ - $ - $ - $ 6,700,000 $ 6,700,000
EXPENDITURES
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
rTotal ORerating..2penses - - - - -
6000/6999 Capital Outlay - - - 6,700,000 6,700,000
7000/7999 Debt Service - - - - -
9000/9999 Transfers - - - - -
I Total ExRenditures $ - $ - $ - $ 6,700,000 $ 6,700,000
2-121
CITY OF AVENTURA
I CAPITAL CONSTRUCTION FUND - ARTS & CULTURAL CENTER CONSTRUCTION 391
2008/09
REVENUE PROJ ECTIONS
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
Miscellaneous Revenues
3611000 Interest $ - $ - $ - $ - $ -
3644300 land Sale Proceeds - - - 350,000 350,000
rSu5total - - - 350,000 350,000
Transfer/Debt Proceeds
3811001 Transfer from General Fund - - - 2,000,000 2,000,000
3819117 Transfer form Park Dev. Fund - - - 250,000 250,000
3842000 County Bond Proceeds - - - 4,100,000 4,100,000
r-subtotal - - - 6,350,000 6,350,000
Fund Balance
3999000 Carryover - - - - -
~~btotal - - - - -
Total Revenues $ - $ - $ - $ 6,700,000 $ 6,700,000
EXPENDITURES 7001
OBJ ECT APPROVED CITY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
CAPITAL OUTLAY
Arts Center 70-575
6308 Arts & Cultural Ctr. Constructior - - - 6,700,000 6,700,000
6401 Computer Equipment - - - - -
6410 Equipment - - - - -
6999 Capital Reserve - - - - -
ITotal Ex ~enditures $ - $ - $ - $ 6,700,000 $ 6,700,000
2-122
2-123
~ , ~~
~ $'~
eq~ 01 &~
STORMWA TER
UTILITY FUND
CITY OF AVENTURA
I STORMWATER UTILITY FUND 410 I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
This fund is used to account for revenues and expenditures specifically earmarked for the
construction and maintenance of the City's stormwater drainage system.
REVENUE PROJ ECllONS
OBJECT APPROVED OTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
310000/319999 Locally levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Perm its - - - - -
330000/339999 Intergovernmental Revenues 415,000 423,528 - - -
340000/349999 Charges for Services 815,454 889,178 841,805 841,458 841,458
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 3,202 160,566 - - -
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance 618,830 - 38,907 - -
I Total Available $ 1,852,486 $ 1,473,272 $ 880,712 $ 841,458 $ 841,4581
EXPENDITURES
OBJECT APPROVED OTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - 395,000 408,200 408,200
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses 199,100 203,102 5,000 5,000 5,000
C-.-- 199,100 203,102 400,000 413,200 413,2001
Total Op'erating~p'enses
6000/6999 CapnalOutlay 161,612 354,533 480,712 428,258 428,258
9000/9999 Transfers 50,742 - - - -
I Total Exp.enditures $ 411,454 $ 557,635 $ 880,712 $ 841,458 $ 841,4581
2-124
CITY OF AVENTURA
I STORMWATER UTILITY FUND 410 I
2008/09
REVENUE PROJ ECllONS
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
Interaovernmental Revenues
3343605 State Grant $ 415,000 $ 423,528 $ - $ - $ -
~Su5total 415,000 423,528 - - -I
Charaes for Services
3439110 Storm water Utility Fees 815,454 889,178 841,805 841,458 841,458
~Su5total 815,454 889,178 841,805 841,458 841,4581
Miscellaneous Revenues
3611000 Interest 3,202 3,335 - - -
3661010 NE 188 St. Developm ant - 157,231 - - -
rSulitotal- 3,202 160,566 - - -I
Fund Balance
3999000 Carryover 618,830 - 38,907 - -
~___ulJjQ!al 618,830 - 38,907 - -I
I T ota I Rave nues $ 1,852,486 $ 1,473,272 $ 880,712 $ 841,458 $ 841,4581
CITY OF AVENTURA
I STORMWATER UTILITY FUND 410 I
2008/09
EXPENDITURES 5001
OBJ ECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
Operating
CONTRACTUAL SERVICES
Comm unity Services - 538
3110 Prof. Services - Engineering $ - $ - $ 65,000 $ 65,000 $ 65,000
3450 lands Maint. - Streets - - 150,000 156,000 156,000
3460 Street Maint.lDrainage - - 180,000 187,200 187,200
C.~ - - 395,000 408,200 408,200 1
5 ulitota I
OTHER OPERATING EXPENSES
5290 Other Operating Supplies - - 5,000 5,000 5,000
5915 Depre~iation 199,100 203,102 - - -
rSu5totaI 199,100 203,102 5,000 5,000 5,0001
CAPITAL OUTLAY
Comm unity Services - 538
6306 Drainage 1m provements 161,612 354,533 360,000 200,000 200,000
6316 213 St. Storm water Collection - - - - -
rSu5totaI 161,612 354,533 360,000 200,000 200,000 1
CAPITAL OUTLAY
Non-Deoartmental- 590
6999 Capital Reserve - - 120,712 228,258 228,258
C.~ - - 120,712 228,258 228,258 1
5 ulJtota I
rTOtaI 360,712 557,635 880,712 841,458 841,4581
2-125
REVENUE PROJECTION RATIONALE
3439110 Stormwater Utilitv Fees - It is proposed to maintain the Stormwater fee at
$2.50/ERU to fund the required drainage improvements. The revenue amount is based
on 29,217 ERUs at 96%.
CAPITAL PROJECT DESCRIPTION
COMMUNITY SERVICES
6306 Drainaqe Improvements - The following projects are scheduled for the 2008/09
fiscal year:
NE 191 Street/ NE 29th Avenue Improvements
Maintenance improvements
2-126
2-127
POLICE
OFFDUTY
SERVICES FUND
CITY OF AVENTURA
I POLICE OFFDUTY SERVICES FUND 620 I
CATEGORY SUMMARY
2008/09
I FUND DESCRIPTION I
This Fund was established to account for revenues and expenditures associated with
services provided by off duty Police Officers in private customer details to the various
businesses and condominium associations.
REVENUE PROJECTIONS
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
310000/319999 Locally levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services 360,375 336,286 330,000 330,000 330,000
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues - - - - -
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance - - - - -
I Total Available $ 360,375 $ 336,286 $ 330,000 $ 330,000 $ 330,000 I
EXPENDITURES
OBJECT APPROVED aTYMANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
1000/2999 Personal Services $ 338,160 $ 304,104 $ 330,000 $ 330,000 $ 330,000
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
rTOiai ORerating.,2p-enses 338,160 304,104 330,000 330,000 330,000 I
6000/6999 Capital Outlay - - - - -
ITotal Ex~enditures $ 338,160 $ 304,104 $ 330,000 $ 330,000 $ 330,000 I
2-128
CITY OF AVENTURA
I POLICE OFFDUTY SERVICES FUND 620 I
2008/09
REVENUE PROJECTIONS
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
Charaes for Services
3421100 Police Detail Billing $ 360,375 $ 336,286 $ 330,000 $ 330,000 $ 330,000
I Total Revenues $ 360,375 $ 336,286 $ 330,000 $ 330,000 $ 330,000 I
EXPENDITURES 5001-521
OBJECT APPROVED aTY MANAGER COMMISSION
CODE ACTUAL ACTUAL BUDGET PROPOSAL APPROVAL
NO. CATEGORY RECAP 2005/06 2006/07 2007/08 2008/09 2008/09
PERSONAL SERVICES
Public Safety
1420 Extra Duty Detail $ 295,551 $ 304,104 $ 290,000 $ 290,000 $ 290,000
2101 ACA 22,609 - 20,000 20,000 20,000
2401 Workers' Compensation 20,000 - 20,000 20,000 20,000
I Total Expenditures $ 338,160 $ 304,104 $ 330,000 $ 330,000 $ 330,000 I
REVENUE RATIONALE
3421100 Police Detail Sillinq - Estimated amount of revenue generated by off-duty
details in the City's business and residential communities.
2-129
3-1
~ ,'!J'
~ JJ!l
ecl'li' '1 &~
SUMMARY OF
CAPITAL
IMPROVEMENT
PROGRAM
CAPITAL IMPROVEMENT PROGRAM
2008 - 2013
HIGHLIGHTS
. Includes the construction of an Arts and Cultural Center that could be utilized to
host a variety of performing arts and cultural programming for all age groups.
This project will be constructed adjacent to the Community Recreation Center.
. Road maintenance projects that total $2,645,000 to resurface asphalt and
enhance safety are included for Williams Island Road, NE 190th Street, Hospital
District, NE 29th Avenue, NE 34th Avenue NE 18ih Street, NE 185th Street,
NE188th street and the northern portion of Country Club Drive.
. Ten new classrooms will be constructed for the 2009/10 school year at the
Charter School to meet the State class size amendment requirements
. Utilizes a stormwater utility program to maintain drainage systems throughout the
City. A total of $1,000,000 has been earmarked during the five-year period.
. Continues the implementation of Biscayne Boulevard intersection improvements
for NE 183rd Street and NE 1915t Street as well as the addition of a right-hand
turn lane at Country Club Drive and NE199th Street at a cost of $1,189,000.
. Provides the necessary equipment to continue to provide high quality and
effective police services.
. Continues the implementation of technology improvements and management
information systems to enhance the productivity and efficiency of City operations.
Ensures that the tools of production, vehicles, equipment and technology, are available for
City operations.
3-2
PURPOSE OF THE CAPITAL IMPROVEMENT PROGRAM
The purpose of the CIP is to establish a long term plan of proposed capital
expenditures, the means and methods of financing, and a schedule of priorities for
implementation. In order to determine the impact on the City's operating budget, debt
service and the general trend of future expenditures, the City Commission will be
provided with the advantage of a CIP document as a point of reference and estimated
long-term budget plan. In accordance with the State's Growth Management Act, the
City is required to undergo this process in order to meet the needs of its Comprehensive
Plan.
The CIP is an official statement of public policy regarding long-range capital
development within the City. A capital improvement is defined as a capital expenditure
of $5,000 or more, resulting in the acquisition, improvement or addition to fixed assets in
the form of land, buildings or improvements, more or less permanent in character, and
durable equipment with a life expectancy of more than one (1) year. In addition,
equipment that has a value of $5,000 or less is also included in this document for
budgetary purposes.
The CIP lists proposed capital projects to be undertaken, the year in which they will be
started, the amount expected to be expended in each year and the method of financing
these projects. Based on the CIP, a department's capital outlay portion of the annual
Operating Budget will be formulated for that particular year. The CIP document also
communicates to the citizens, businesses and interested parties the City's capital
priorities and plan for implementing projects.
The five-year CIP is updated annually to add new projects in the fifth year, to re-
evaluate the program and project priorities in light of unanticipated needs, and to revise
recommendations to take account of new requirements and new sources of funding.
Capital Improvement programming thus becomes a continuing part of the City's
budgeting and management procedures.
The annual capital programming process provides the following benefits:
1. The CIP is a tool for implementing the City's Comprehensive Plan.
2. The CIP process provides a mechanism for coordinating among projects
with respect to function, location, and timing.
3. The yearly evaluation of project priorities ensures that the most crucial
projects are developed first.
4. The CIP process facilitates long-range financial planning by matching
estimated revenue against capital needs, establishing capital expenditures
and identifying the need for municipal borrowing and indebtedness within
3-3
a sound long-range fiscal framework. The sound fiscal policy that results
from this process will have a positive impact on the City's bond rating.
5. The impact of capital projects on the City's operating budget can be
projected.
6. The CIP serves as a source of information about the City's development
and capital expenditures plan for the public, City operating departments
and the City Commission.
LEGAL AUTHORITY
A capital programming process to support the comprehensive plan is required by the
Local Government Comprehensive Planning and Land Development Regulations,
incorporated as Chapter 163, Florida Statues.
DEVELOPMENT OF THE CAPITAL IMPROVEMENT PROGRAM
The City's capital programming process began in December when operating
departments were required to prepare requests for all proposed capital projects
anticipated during the period of 2008 - 2013. A CIP Preparation Manual and related
forms were distributed to all departments for this purpose.
In February, departmental prioritized project requests were submitted to the City
Manager's Office. Department Directors were asked to justify projects in terms of
benefits derived, necessity to health, safety and welfare of the City, enhancement to
City plans and policies, need of residents and funding. Projects were prioritized on the
basis of Urgency, Necessity, Desirability and Deferability.
The City Manager reviewed departmental requests and conducted individual meetings
with Department Directors. The departmental requests were prioritized and the five-
year schedule of projects was compiled into document form by the City Manager. The
methods of financing and revenue sources were then prepared by the Finance Director
and City Manager and were incorporated into the CIP document. At this point, the
proposed CIP is submitted to the City Commission and public for review.
In order to facilitate public involvement, public hearings and community meetings will be
held to unveil and review the CIP document prior to the adoption of a Resolution
approving the CIP in principle.
3-4
CAPITAL IMPROVEMENT PROGRAM POLICIES
1. Annually, the City will prepare a five-year capital improvement program
analyzing all anticipated capital expenditures and identifying associated
funding sources. Future capital expenditures necessitated by changes in
population, changes in development, growth, redevelopment or changes
in economic base will be calculated and included in the Capital update
process.
2. The City will perform all capital improvements in accordance with an
adopted CIP.
3. The classification of items as capital or operating will be determined by
two criteria - cost and frequency. Generally, a capital project has a "useful
life" of more than one (1) year and a value of $5,000 or more. In addition,
equipment that has a value of $5,000 or less is also included in the
document for budgetary purposes.
4. The City will coordinate development of the capital improvement budget
with the development of the operating budget. Future operating costs
associated with new capital improvements will be projected and included
in the operating forecasts.
5. The first year of the five-year capital improvement program will be used as
the basis for formal fiscal year appropriations during the annual budget
process.
6. The City will maintain all of its assets at a level adequate to protect the
City's capital investment and to minimize future maintenance and
replacement costs.
7. The City will identify the estimated cost of capital projects and prepare a
funding projection that considers revenues and operating costs to be
included in the Capital Improvement Program document that is submitted
to the City Commission for approval.
8. The City will determine the most appropriate financing method for all new
projects.
9. If appropriate, the City will attempt to maintain a mixed policy of
pay-as-you-go and borrowing against future revenues for financing capital
projects.
10 The City will maintain ongoing maintenance schedules relating to road,
sidewalk and drainage system improvements.
11. The City will address and prioritize infrastructure needs on the basis of
protecting the health, safety and welfare of the community.
12. A CIP preparation calendar shall be established and adhered to.
13. Capital projects will conform to the City's Comprehensive Plan.
14. Long-term borrowing will not be used to fund current operations or normal
maintenance.
15. The City will strive to maintain an unreserved General Fund Fund Balance
at a level not less than 7.5% of the annual General Fund revenue.
16. If new project appropriation needs are identified at an interim period during
the fiscal year, the funding sources will be identified and mid-year budget
3-5
amendments will be utilized to provide formal budgetary authority. In
addition budget amendments may be utilized to increase appropriations
for specific capital projects.
PREPARING THE CAPITAL BUDGET
The most important year of the schedule of projects is the first year. It is called the
Capital Budget and is adopted separately from the five-year program as part of the
annual budget review process.
Based on the CIP, each department's capital outlay portion will be formulated for that
particular year. Each year the CIP will be revised and another year will be added to
complete the cycle. Capital Improvement Programming thus becomes a continuing part
of the City's budget and management process.
The Capital Budget is distinct from the Operating Budget. The Capital Budget
authorizes capital expenditures, while the Operating Budget authorizes the expenditure
of funds for employee salaries, supplies and materials.
Through the City's amendment process, changes can be made to the adopted Capital
Budget during the fiscal year. A request for amendment is generated by an operating
department based on an urgent need for new capital project or for additional funding for
a previously approved project. The request is reviewed by the Finance Director and
City Manager and, if approved by the City Manager, a budget amendment is presented
to the City Commission.
LOCATING A SPECIFIC CAPITAL PROJECT
The Capital Improvement Program is divided into five (5) program areas as follows:
Beautification and Parks (BP)
Transportation, Drainage and Infrastructure Improvements (TDI)
Public Buildings and Facilities (PBF)
Information/Communication Technology (lCT)
Capital Equipment Purchase & Replacement (CE)
Each project in the Capital Improvement Program has a unique project number. This
project number appears at the beginning of the individual project descriptions and the
Summary by Year tables. The first digit refers to functional category priority number
assigned by the City Manager. The final digits outline the individual department
requesting the project. For example, project TDI-1-CS is Transportation, Drainage and
Infrastructure Improvements project number one which was requested by the
Community Services Department.
3-6
SUMMARY OF RECOMMENDED PROJECTS
The proposed 2008 - 2013 CIP includes 28 projects in five (5) functional categories with
a total value of $18,793,742. The following represents the percentage of total funding
that each functional category has been allocated: Beautification & Parks Facilities (3%),
Transportation, Drainage and Infrastructure Improvements (29%), Capital Equipment
Purchase and Replacement (15%), Information/Communication Technology (16%) and
Public Buildings and Facilities Improvements (40%).
SUMMARY OF MAJOR PROGRAMS
The following table presents a summarized breakdown of the costs of the various
projects recommended for funding categorized by major function for each of the five (5)
years covered by the CIP.
Table 1
Capital I mprovement Program
2008/09 - 2012/13
Summary By Function
Program 2008109 2009/10 2010/11 2011/12 2012/13 TOTAL
8eautification&Parks Facilities I 83,000 I 13,500 I 445,600 I 66,500 I 15,250 I 623,850
Transportation, Cfainage & 1,374,000 1,015,000 000,000 695,000 950,000 4,834,000
Infrastructure
Public Buildings & Facilities 6,905,500 700,000 0 0 0 7,605,500
Information/Communication 724,500 709,220 482,800 469,669 529,304 2,915,701
Technology
Capital Equipment 479,800 664,260 647,900 520,371 502,300 2,814,691
Totals I 9,566,800 I 3,101,900 I 2,376,368 I 1,751,740 I 1,966,854 I 18,793,742
Capital
Equipment
15%
Beautification &
Parl<sFacilities
3%
Transportation
Drainage &
Infrastructure
29%
Inlonnation
Technology
16%
Public Buildings
40%
3-7
SUMMARY OF PROPOSED APPROPRIATIONS BY FUNDING SOURCE
The following table reflects the distribution of all proposed projects to the funding source
or mechanism, which is appropriate for funding the projects for each of the five (5) years
of the program.
Table 2
Capital Improvement Program
2008/09 - 2012/13
SummaryByFundingSource
Funding Source 2008109 2009/10 201CW11 2011/12 2012/13 TOTAL
General 3,021,000 1,913,900 1,470,368 959,240 948,854 8,314,242
StormwaterUtility 200,000 200,000 200,000 200,000 200,000 1,000,000
Parks Development 70,000 250,000 320,000
Charter School 1,690,000 123,000 106,000 97,500 98,000 2,114,500
County GOB Proceeds 4,100,000 0 4,100,000
Transportation Fund 485,000 615,000 600,000 495,000 750,000 2,945,000
$ 9,566,000 $ 3,101,900 $ 2,376,368 $ 1,751,740 $ 1,996,854 $ 18,793,742
The proposed funding plan involves a commitment to "pay as you go" annual
appropriations established in yearly budgets and does not include additional long term
debt.
Funding Source Summary
General
47%
Stormwater Utility
SD.parks
Development
2%
Charter School
11%
Transportation
17%
County GOB
Proceeds
24%
3-8
SUMMARY OF PROJECTS BY LOCATION AND YEAR
The following outlines the major projects by location and the year they are proposed to
be funded:
Location
Founders Park Improvements
Arts & Cultural Center
Charter School Classrooms
Country Club Drive Tennis Court
N E 191 Street
Traffic Improvements
NE 190th Street Improvements
Hospital District
Williams Island Road
NE 34th Avenue
NE 29th Avenue
N E 187t11 Street
NE 185th StreetlNE 31th Avenue
NE 188th Street2011/12
Country Club Drive
Community Center Improvements
Table 3
Capital Improvement Program
2008/09-2012/13
Summary By Location
Beautification Transportation Drainage Park Facilities
Improvements Improvements Improve Improve Improve
2010-2011
2008-2010
2008/09
2008109
2008109
2008-2010
2008109
2009/10
2008-2010
2010/11
2010/11
2010/11
2011/12
2011/12
2012/13
2008109
2008109
3-9
SUMMARY OF FINANCING PLAN MODEL
Detailed funding plans for individual funds of the City are enclosed herein in the
following sections. The following represents an overview of the major points of the
recommended funding plan:
1. Utilize "pay - as - you - go" financing through annual appropriations to fund the total
five year amount of $18,793,742. No additional debt is recommended.
2. Adjusts property tax revenues based on recently enacted tax reform proposals by
the State Legislature.
RECAP OF AVAILABLE RESOURCES vs PROPOSED APPROPRIATIONS
GENERAL FUND CAPITAL IMPROVEMENT PROGRAM
2008109 2009/10 2010111 2011/12 2012/13
TOTAL PROJECTED AVAILABLE RESOURCES $31,016,967 $31,416,600 $32,214,112 $32,982,735 $33,771,311
PROJECTED OPERATING EXPENDITURES 24,070,123 25,942,099 27,974,963 30,160,212 32,305,923
DEBT SERVICE REQUIREMENTS 2,258,000 2,258,000 2,258,000 2,258,000 2,258,000
SUBTOTAL - EXPENDITURES 26,328,123 28,200,099 30,232,963 32,418,212 34,563,923
BALANCE 4,688,844 3,216,501 1,981,149 564,522 (792,611)
Less CIP APPROPRIATIONS 3,021,800 1,913,980 1,470,368 959,240 948,854
BALANCE 1,667,044 1,302,521 510,781 (394,718) (1,741,465)
Total Balance Over 5 Year Plan 1,344,163
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET
In the five year Capital Improvement Program there are two projects that have a
significant impact on the City's operating budget. The construction of the Arts and
Cultural Center, which is scheduled to be completed in January 2010, is anticipated to
impact the City's General Fund operations by $225,000 in the first year. A "Naming
Rights Agreement" will offset about 90% of the cost for the first eight years of
operations.
The project to add ten classrooms to the City's Charter School scheduled to be
complete in August 2009 to meet the State class size amendment requirements will
impact the City's Charter School Fund operations. Eleven new teachers will be required
to be added which will impact the Charter School Fund budget by $600,000. A majority
of the cost will be offset by additional revenues generated by the seventy two new
students to be added to the school when the classrooms are available.
3-10
PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2008/09 - 20012/13
SUMMARY BY YEAR
OP # Project Title Dept. # 2008/09 2009/10 2010/11 2011/12 2011/12 Total
BP1
Founders Park Impro\ements
cs
$ 431,600 $
52,000
$
483,600
BP2
Country Club Tennis Court Improve.
cs
70,000
70,000
BP3
Cityvvide Beautification Improvements
cs
13,000
13,500
14,000
14,500
15,250
70,250
Totals
$
83,000 $
13,500 $ 445,600 $
66,500 $
15,250 $
623,850
TABLE 2
PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2008109 - 20012/13
FUN DING PLAN
Impact General
OP # Project Title Dept. # Total Fees Fund
BP1
Founders Park Impro\ements
cs
483,600
483,600
BP2
Country Club Tennis Court Improve.
cs
70,000
70,000
BP3
Cityvvide Beautification Improvements
cs
70,250
70,250
Totals
623,850 $
70,000 $ 553,850
3-11
TABLE 1
PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS SCHEDULED FOR 2008109- 2012/13
SUMMARY BY YEAR
CIP # Project Title Dept. # 2008/09 2009/10 2010/11 2011/12 2012/13 Total
TOI1 Stonnwater Drainage Improvement CS $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000,000
Transportation System & Traffic
TOI2 Improvements CS 689,000 500,000 1,189,000
TOI3 Road Resurfacing Program CS 485,000 315,000 600,000 495,000 750,000 2,645,000
Totals $ 1,374,000 $ 1,015,000 $ 800,000 $ 695,000 $ 950,000 $ 4,834,000
TABLE 2
PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS SCHEDULED FOR 2008109- 2012/13
FUNDING PLAN
Stonnwater
Utility General Transportation
CIP # Project Title Dept. # Total Fund Fund Fund
T[]1 Stonnwater Drainage Improvement CS $ 1,000,000 $ 1,000,000
Transportation System & Traffic
TOI3 Improvements CS 1,189,000 889,000 300,000
T[]4 Road Resurfacing Program CS 2,645,000 2,645,000
Totals $ 4,834,000 $ 1,000,000 $ 889,000 $ 2,945,000
3-12
TABLE 1
PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2008/09 - 20012/13
SUMMARY BY YEAR
CIP # Project Title Dept. # 2008109 2009/10 2010/11 2011/12 2012/12 Total
PBF1
PBF2
PBF2
Arts & Cultural Center CM
Charter School Classroom Additions CM
Community Center ImprO\ements CS
$
$
5,300,000 $ 700,000
1,600,000
5,500
$ 6,000,000
$ 1,600,000
5,500
Totals
$
6,905,500 $ 700,000 $
$
$
$ 7,605,500
TABLE 2
PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2008/09 - 20012/13
FUNDING PLAN
Charter County Bond land Sale General Impact Fees
CIP # Project Title Dept. # Total School Proceeds Proceeds Fund Dev. Ded.
PBF1 Arts & Cultural Center CM $ 6,000,000 $ 4,100,000 $ 350,000 $ 1,300,000 $ 250,000
PBF2 Charter School Classroom Additions CM 1,600,000 1,600,000
PBF2 Community Center ImprO\ements CS 5,500 5,500
Totals $ 7,605,500 $ 1,600,000 $ 4,100,000 $ 350,000 $ 1,305,500 $ 250,000
3-13
TABLE 1
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2008/09 - 2012/13
SUMMARY BY YEAR
CIP # Project Title Depl 2008/09 2009/10 2010/11 2011/12 2012/13 Total
CE1 Vehicle Purchase & Replacements PO 324,000 476,460 448,000 400,000 379,100 2,027,560
CE2 Equipment Purchase and Replacement>5000 PO 70,000 91,000 115,710 60,471 63,000 400,181
CE3 Equipment Purchase and Replacement<5000 PO 11,500 18,800 28,400 22,200 31,300 112,200
CE4 Equipment Purchase and Replacement>5000 CS 58,500 57,000 55,000 15,000 28,000 213,500
CE5 Equipment Purchase and Replacement>5000 CD 21,000 22,700 43,700
CE4 Equipment Purchase and Replacement<5000 CD 800 850 900 2,550
CE5 Equipment Purchase and Replacement>5000 IT 15,000 15,000
Totals $ 479,800 $ 664,260 $ 647,960 $ 520,371 $ 502,300 $ 2,814,691
TABLE 2
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2008/09 - 2012/13
FUNDING PLAN
General
CIP # Project Title Depl Total Fund
CE1 Vehicle Purchase & Replacements PO 2,027,560 2,027,560
CE2 Equipment Purchase and Replacement>5000 PO 400,181 400,181
CE3 Equipment Purchase and Replacement<5000 PO 112,200 112,200
CE4 Equipment Purchase and Replacement>5000 CS 213,500 213,500
CE5 Equipment Purchase and Replacement>5000 CD 43,700 43,700
CE4 Equipment Purchase and Replacement<5000 CD 2,550 2,550
CE5 Equipment Purchase and Replacement>5000 IT 15,000 15,000
Totals 2,814,691 2,814,691
3-14
TABLE 1
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2008/09 - 2012/13
SUMMARY BY YEAR
CIP # Project Title Dept. # 2008/09 2009/10 2010/11 2011/12 2012/13 Total
ICT1 Police Computers Systems<$5000 PO 138,000 174,400 146,000 127,000 140,500 725,900
ICTI Central Computer System>$5000 IT 115,000 270,000 90,000 90,000 105,000 670,000
ICD Radios and E911 System PO 306,000 99,720 106,508 113,369 155,304 780,901
ICT4 Computer Equipment<$5000 ACES 90,000 78,000 96,000 87,500 78,000 429,500
ICTS Computer Equipment>$5000 ACES 45,000 10,000 10,000 20,000 85,000
ICTS Computer Equipment<$5000 IT 6,000 6,000 6,000 6,000 6,000 30,000
ICT? Computer Equipment<$5000 FSS 3,000 6,000 3,000 2,000 3,000 17,000
ICTS Computer Equipment<$5000 CM 4,000 2,000 4,000 2,000 12,000
ICT9 Computer Equipment<$5000 CS 12,000 11,000 20,800 27,000 11,000 81,800
ICT10 Computer Equipment<$5000 CD 3,500 8,100 4,500 3,000 8,500 27,600
ICT11 Computer Equipment>$5000 CD 44,000 6,000 50,000
ICT12 Computer Equipment CC 3,000 3,000 6,000
Totals $ 724,500 $ 709,220 $ 482,808 $ 469,869 $ 529,304 $ 2,915,701
TABLE 2
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2008/09 - 2012/13
FUNDING PLAN
Charter
General School
CI P # Project Title Dept. # Total Fund Fund
ICT1 Police Computers Systems<$5000 PO 725,900 725,900
ICTI Central Computer System>$5000 IT 670,000 670,000
ICD Radios and E911 System PO 780,901 780,901
ICT4 Computer Equipment<$5000 ACES 429,500 429,500
ICTS Computer Equipment>$5000 ACES 85,000 85,000
ICTS Computer Equipment<$5000 IT 30,000 30,000
ICT? Computer Equipment<$5000 FSS 17,000 17,000
ICTS Computer Equipment<$5000 CM 12,000 12,000
ICT9 Computer Equipment<$5000 CS 81,800 81,800
ICT10 Computer Equipment<$5000 CD 27,600 27,600
ICT11 Computer Equipment>$5000 CD 50,000 50,000
ICT12 Computer Equipment CC 6,000 6,000
$ 2,915,701 $ 2,401,201 $ 514,500
Totals
3-15
4-1
GLOSSARY
Account
A term used to identify an individual asset, liability,
expenditure control, revenue control, encuma-ance
control or fund balance.
Accounting System
The total structure of records and procedures which
discover, record, classify, summarize and report
information on the financial position and results of
operations of a government or any of its funds, fund
types, balanced account groups or organizational
components.
Accrual
Recognizes the financial effect of transactions or
events wren they occur, regardless of the timing of
related cash flows.
Ad Valorem Taxes
Taxes levied on all real am certain personal p-operty,
tangible and intangible, according to the property's
a ssesse d val ua ti on.
Amortization
The reduction of debt through regular peyments of
principel and interest sufficient to reti re the debt
instrument at a p-edetermined date known as maturity.
Appropriation
An authorization granted by a legislative body to make
expenditures and to incur obligations for specific
purposes. An appropriation is limited in amount to the
time it may l:e expended.
Assessed Valuation
A val uation set upon real estate or other property by
the County Assessor and the State as a basis for
levying taxes.
Assets
Cash, receivables or capital assets listed within the
balance sheet.
Balance Sheet
Basic financial statement that descril:es the basis of
accounting used in its preparation and presentation of
a specified date in the entity's assets, liabilities and tre
remai ning fund balance or fund equity.
Balanced Budget
A budget is balanced when current expenditures are
equal to receipts.
Bond
A written promise, generally under seal, to pey a
specified sum of money, called the face value, at a
fixed time in the future, called the date of maturity and
carrying interest at a fixed rate, usually peyable
periodically. Note: The difference between a note and
a bJnd is that the latter usually runs for a longer period
of ti me and requires greater legal formality.
Bonded Debt
That portion of imebtedress represented by
outstanding bJnds.
Budget
A plan of financial or:eration embJdying an estimate of
proposed expenditures for a given period and the
proposed means of financing them. Used without any
modifier, the term usually indicates a financial plan for
as ngle fiocal year.
Budget Calendar
A schedule of key dates that the City util izes to
pre pe re, adopt and administer the budget.
Budget Message
A gereral discussion of the proposed budget as
presented in writing by the budget-making authority to
the legislative bJdy.
Budgetary Control
The control or management of a government or
enterprise in accordance with an approved bJdget for
the purpose of keeping expenditures within the
limitations of available appropriations and available
revenues. Represents the level of control at which
expenditures may not exceed budget. Arry revisions
4-2
that alter the total expenditures of a department must
be approved by the City Commission.
Capital Budget
A plan of proposed capital outlays and the means of
financing them for the current fiscal period.
Capital Construction Fund
A fund established to account for oond proceeds and
expenditures associated with the purchase of
properties to be to be utilized for public parks, cultural
center and the permanent Government Center and
Police Station.
Capital Improvement Program (CIP)
A plan for capital expenditures to be incurred each
year over a fixed period of years to meet capital needs
arising from the long-term work program or otherwise.
It sets forth each project or other contemplated
expenditure in which the government is to have a part
am specifies the full resources estimated to be
available to finance the p-ojected expenditures.
Capital Outlays
Non-recurring expenditures of an infrequent or unusual
nature which may result in the acquisition/addition 10
the City's fixed capital assets or infrastructure.
Capital Project Fund
A fund established to account for the acquisition and
construction of major capital facilities other than those
financed by proprietary and trust funds.
Carryove r
An existing fum balance that is projected to be
available for use in the City's annual budgeted
expe nd itures.
Chart of Accounts
The classification system used bf the City to organize
the accounting for various funds.
Contingency
An appropriation of funds avai lable to cover
unforeseen events that occur during the fiscal year
These funds, if not used, lapse at year-em. This is not
the same as fund talance.
Current Assets
Assets that one can reasonably expect to convert into
cash, sell or consume through operations within one
(1) year.
Current Liabilities
Obligation whose liquidation is expected to require the
use of existing resources classified as current assets
or the creation of other current liabilities.
Debt Service
The payment of principal and interest on borrowed
funds such as oonds.
Debt Service Fund
A fum established to finance and account for the
accumulation of resources for am the payment of,
general long-term debt principal and interest. Also
called a SINKING FUND.
Debt Service Requirements
The amounts of revenue which must be provided for a
debt service fund so that all principal and interest
payments can be made in full and on schedule.
Depreciation
(1) Expiration in service life of fixed assets, otrer than
wasting assets, attributable to wear and tear through
use and lapse of time, obsolescence, inadequacy, or
other physical of functional cause. (2) The portion of
the cost of a fixed asset charged as an expense during
a particular period Note: The cost of a fixed asset is
prorated over the estimated service life of such asset
and each period is charged with part of such cost so
that ultimately the enti re cost of the asset is charged
off as an expense. In governmental accounting
depreciation may be recorded in proprietary funds and
trust funds where expenses, net income and/or capital
maintenance are measured.
Designated
Funds that have been identified for a specific purpose.
This differs from reserved funds, in that there is m
legal requirementforfunds that have been designated.
4-3
Designated Fund Balance
A fund balance that is not used in the City's plans for
annual budgetary expenditures which has been
segregated by Commission authorization for a specific
purpose.
Encumbrances
Ol)igations in the form of purchase orders, contracts
or salary commitments which are chargeable to an
appropriation and for which a part of the approp-iation
is reserved They cease to be encumbrances when
paid or when the actualliabi Iity is set up.
Enterprise Fund
A fund established to finance and account for
operations (1) that are finarced and operated in a
manner similar to p-ivate business enterprises where
tre intent of the governing body is that the costs
(expenses, including depreciation) of providing goods
or services to the general pul)ic on a continuing basis
be financed or recovered primarily through user
charges; or (2) where the governing lxldy has decided
that periodic determination of revenues earned,
expens=s i rcurred and/or net income is appropriate for
capital mai ntenance, publ ic policy, management control,
accountability or other purposes. Examples of
enterprise funds are those for utilities, swimming pools,
airports, and solid waste services.
Expenditures
If the accounts are kept on the accrual basis this term
designates total charges incurred, wrether paid or
unpaid, including expenses, provision for reti re me nt of
debt not reported as a Iiabi Iity of the fund from which
retired and capital outlays. l!they are kept on the cash
basis, the term covers only actual disbursements for
trese purposes. Note: Encumbrances are not
considered expenditures.
Expenses
Charges incurred, whether paid or unpaid, for
operation, maintenance and interest and other charges
which are presumed to benefit the current fiscal
period. Note: Legal provisions sometimes make it
necessary to treat as expenses charges whose
benefits extend over future periods. For example,
purchase of materials and supplies which may be used
over a pericxJ of more than one (1) year and payments
for i nsu ra nce which may be used over a peri od of
more than one (1) year and payments for insurance
which is to be in force for a longer period than one (1)
year frequently must be charged in their entirety to the
appropriation of the year in which they are incurred
and classified as expenses of that year even though
their benefit extends to other periods.
Fiscal Period
Any period at the end of which a governmental unit
determines its financial condition and the results of its
operations and closes its books. Note: It is usually a
year, though rot necessarily a calendar year
Fiscal Year
A twelve-month period of time to which the annual
budget applies and at the end of whic h the City
determines its finarcial position and results of
operations. The City's fiscal year begins October 1
and ends September 30.
Fixed Assets
Land, buildings, machinery, furniture, or other
equipment that have a useful life of more than one (1)
year that cost more than $5,000.
Franchise Fee
Charges to service providers for exclusive/non-
exclusive rights to operate within municipal
lxlundaries. Examples include electric, gas, sanitation
and tavving.
Fund
An independent fiscal and accounting entity with a
self-balancing set of accounts recording cash and/or
other resources, together with all related liabilities,
obligations, reserves and equities which are
segregated for the purpose of carrying on specific
activities or attaining certain objectives in accordance
with special regulations, restrictions or limitations.
Fund Accounts
All accounts necessary to set forth the financial
operations and financial condition of a fund
Fund Balance
The excess of a fund's assets over its liabilities and
reserves.
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General Fund
The fund that is available for any legal authorized
purpose and which is therefore used to account for all
revenues and all activities except those required to be
accounted for in another fund: Note: The General
Fund is used to finance the ordinary operations of a
governmental unit.
Goal
A statement of broad direction, purpose or intent
based on the needs of the community. A goal is
general am timeless; that is, it is rot concerned with a
specific achievement in a given period
Grant
A contribution by one (1) governmental unit to another.
The contribution is usually made to aid in the support
of a specified function (e.g., education), but is
sometimes also made for general purposes.
Income
This term is used in accounting for governmental
enterprises and represents the excess ofthe revenues
earned over the expenses incurred in carrying on
particular phases of an enterprise's activities. A3
indicated elsewhere, the excess of the total revenues
over the total expenses of the utility for a particular
accounting period is called "net income."
Infrastructure
Public domain fixed assets including roads, bridges,
curbs, gutters, sidewalks, drainage systems, lighting
systems and other items that have value only to the
City.
Interest Income
Revenue generated through the investment of fund
balances.
Interfund Transfers
Administrative fees charged to other City fums for the
provision of administration and other City services.
Intergovernmental Revenue
Revenue received from or through the Federal, state
or County government, including State Revenue
Sharing, Alcoholic Beverage Tax, Sales Tax am
Gasol ine Taxes.
Internal Service Fund
A fund established to finance and account for services
and commodities furnished by a designated
department or agency to other departments or
agencies within a single governmental unit or to other
governmental units. Amounts expended by the fund
are restored thereto, either from operating earni rgs or
by transfers from other funds, so that the original
fum's capital is kept intact.
I nvento ry
A detailed list showing quantities, descri ptions,
property values, units of measure and unit prices.
Note: The term is often confined to consumable
suppies but may also cover fixed assets.
Liabilities
Debts or obligations owed by one (1) entity to another
entity payable in money, goods or services.
Mill
A taxation unit equal to one dollar of tax obligation for
every $1 ,000 of assessed property value.
Millage
The total tax obligation per $1,000 of assessed
property val L.e.
Mission Statement
The statement that identifies the particular purpose
and function of a department
Net Current Assets
Excess value of securities, cash, receivables and other
assets over the liabilities of the fund
Non-Departmental
Activities, revenues and expemitures that are not
assigned to a department.
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Objective
Somethi ng to be accomplished in specific, well-defined
and measurable terms and that is achievable within a
specific time frame.
Operating Budget
A budget for general revenues and expenditures such
as salaries, utilities and suppl ies.
Ordinance
A formal legislative enactment by the governing board
ofa municipality.
Performance Budget
A budget wherein expenditures are based primarily
upcn measurable performance of activities and work
programs.
Performance Measures
Data collected to determine how effective and/or
efficient a program is in achieving its objectives.
Police Education Fund
A special revenue fund used to account for revenues
pursuant to Florida Statute 943.25 which allows
municipalities to collect two (2) dollars from each traffic
citation for the purpose of criminal justice education
and training for police officers.
Police Offduty Services Fund
A special revenue fund used to account for revenues
and expenditures associated with services provided by
off duty police officers in private customer details to
the various businesses and condominium
associations.
Property Tax
A tax levied on the assessed value of real and
personal property. This tax is also known as ad
valorem tax.
Reserves
The City's current year budgeted funds that are not
planned to be expended These reserves may
"carryover" into the avai lable fund balance of
subsequent years.
Retai ned Earni ngs
The net value and accumulated annual financial
resources of the City's Enterprise Fund. This balance
also reflects the un depreciated values (or "book
value") of the Fund's fixed assets such as automobiles,
equipment and buildings.
Revenues
Increases in governmental fund type net current
assets from other than expenditure refunds and
residual equity transfers.
Rolled-Back Rate
The operating millage rate required to raise the same
ad valorem tax revenues as were levied in a prior year,
exclusive of new construction, additions to structures,
deletions and property added (e.g., annexations).
Sales Tax
Tax impcsed on the purchase of goods and services.
Special Revenue Fund
A fund used to account for the proceeds of specific
revenue sources that are legally restricted to
expenditure for specified purposes.
Taxable Value
The assessed value less homestead and other
exemptions, if appl icable.
Taxes
Compulsory charges levied by a government for the
purpcse of financing services performed for the
common benefit. This term does not include specific
charges made against particular persons or property
for current or permanent benefits such as special
assessme nts.
Transportation and Street Maintenance Fund
A special revenue fund to account for restricted
revenues and expenditures which by Florida Statutes
are designated for street maintenance and
construction costs.
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Truth in Millage
The Florida Truth in Millage Act ("TRIM") serves to
formalize the property tax levying process by requiring
a specific method of tax rate calculation form of notice,
public hearing requirements and advertisement
specifications prior to the adoption of a budget tax rate.
The effect of TRIM is to inform taxpayers that their
property taxes are changi ng (up or down), the cause (a
change in the assessed value of their property and/or
an increase in the propcsed spending level) and how
the propcsed new tax rate compares to the rate that
would generate the same property tax dollars as the
current year (the "rolled-back' rate).
Unappropriated
Not obi igated for specific purpcses.
Undesignated)
(See
Undesignated
Without a specific purpose. (See Unappropriated)
Unencumbered
The pcrtion of an allotment not yet expended or
encumbered.
Useful Life
The period of time that a fixed asset is expected to
operate. This can refer to a budgeted period of time
for an equipment class or the actual amount of time for
a particular item.
User Charges or Fees
The payment of a fee for direct receipt of public
service by the party benefiting from the service.
utility Service Tax
Taxes levied on consumer consumption of uti Iity
services provided in the City. The tax is levied as a
percentage of gross receipts
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