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09-24-2008 2nd Budget City Commission Susan Gottlieb, Mayor A '!he City of rl.Ventura -~ ,~ -'''/r_../"".hY- City Manager Eric M. Soroka, lCMA-CM Zev Auerbach Bob Diamond Ted Holzberg Billy Joel Michael Stern Luz Urbaez Weinberg City Clerk Teresa M. Soroka, MMC City AttOl7lCV Weiss Serota Helfman Pastoriza Cole & Boniske AGENDA SEPTEMBER 24, 2008 6 PM Government Center 19200 West Country Club Drive Aventura, Florida 33180 1. CALL TO ORDER\ROLL CALL 2. PLEDGE OF ALLEGIANCE 3. PUBLIC HEARINGS: ORDINANCES: SECOND READING: A. AN ORDINANCE OF THE CITY OF A VENTURA, 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. B. AN ORDINANCE OF THE CITY OF A VENTURA, 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. C. AN ORDINANCE OF THE CITY OF A VENTURA, FLORIDA, AMENDING CHAPTER 2 ENTITLED "ADMINISTRATION", BY AMENDING ARTICLE II "DEPARTMENTS", SECTION 2-61 "CREATED" TO PROVIDE FOR INCLUSION OF THE INFORMATION TECHNOLOGY AND ARTS & CULTURAL CENTER AS DEPARTMENTS OF GOVERNMENT WITHIN THE CITY AND TO CHANGE THE TITLE OF THE FINANCE AND SUPPORT SERVICES DEPARTMENT TO FINANCE DEPARTMENT; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN CODE; PROVIDING FOR EFFECTIVE DATE. 4. ADJOURNMENT This meeting is open to the public. In accordance with the Americans With Disabilities Act of 1990, all persons who are disabled and who need special accommodations to participate in this meeting because of that disability should contact the Office of the City Clerk, 305-466-8901, not later than two days prior to such proceeding. One or more members of the City of Aventura Advisory Boards may be in attendance. Anyone wishing to appeal any decision made by the Aventura City Commission with respect to any matter considered at such meeting or hearing will need a record of the proceedings and, for such purpose, may need to ensure that a verbatim record of the proceedings IS made, which record includes the testimony and evidence upon which the appeal is to be based. Agenda items may be viewed at the Office of the City Clerk, City of Aventura Government Center, 19200 W. Country Club Drive, Aventura, Florida, 33180. Anyone wishing to obtain a copy of any agenda item should contact the City Clerk at 305-466-8901 CITY OF AVENTURA OFFICE OF THE CITY MANAGER MEMORANDUM DATE: July 25,2008 TO: City Commission FROM: Eric M. Soroka, ICMA-CM, 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 j A 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. Severability. 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: riM ~ City Attorney 3 CITY OF AVENTURA OFFICE OF THE CITY MANAGER MEMORANDUM FROM: Eric M. Soroka, ICMA-CM, City. 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 ~ 8 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. Budqetary 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: Hfh.t\ k1A 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 CountI)' 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 & Cultural 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 caOI 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 Summarv 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"~ .& &~ 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 ~ 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"~.& &~ 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"~ .& &~ 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 .& &~ 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~ .& &~ 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"~ .& &~ 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 ~ , L" <<;; tV-~ el'~ .1 &~ 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. 4-4 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. 4-5 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. 4-6 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 4-7 CITY OF AVENTURA OFFICE OF THE CITY MANAGER MEMORANDUM TO: City Commission FROM: ! Eric M. Soroka, ICMA-CM, City~ger September 12, 2008 ('" ~ Ordinance Establishing Arts & Cultural Center as a Department of the City DATE: SUBJECT: 1st Reading September 9, 2008 City Commission Meeting Agenda Item _ 2nd Reading September 24, 2008 City Commission Meeting Agenda Item .3 G RECOMMENDATION It is recommended that the City Commission adopt the attached Ordinance establishing the Arts and Cultural Center as a Department of the City in conformance with the 2008/09 Budget document and adding the previously created Information Technology Department. In addition, the title of the Finance Support Services Department is also recommended to be changed to Finance Department. This is being recommended based on the fact that the support service functions of personnel and information technology, previously handled by the Department, have been assigned to other departments. If you have any questions, please feel free to contact me. EMS/act Attachment CC01624-08 ORDINANCE NO. 2008--_ AN ORDINANCE OF THE CITY OF A VENTURA, FLORIDA, AMENDING CHAPTER 2 ENTITLED "ADMINISTRATION", BY AMENDING ARTICLE II "DEPARTMENTS", SECTION 2-61 "CREATED" TO PROVIDE FOR INCLUSION OF THE INFORMATION TECHNOLOGY AND ARTS & CULTURAL CENTER AS DEPARTMENTS OF GOVERNMENT WITHIN THE CITY AND TO CHANGE THE TITLE OF THE FINANCE AND SUPPORT SERVICES DEPARTMENT TO FINANCE DEPARTMENT; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN CODE; PROVIDING FOR EFFECTIVE DATE. WHEREAS, Section 2-61 "Created" of Article II "Departments" of Chapter 2 "Administration" of the City Code provides for the creation of departments of government within the City; and WHEREAS, the City Commission wishes to amend Section 2-61 to provide for the addition of the Information Technology and Arts & Cultural Center as departments of government within the City and to change the title of the Finance and Support Services Department to Finance Department. NOW, THEREFORE, IT IS HEREBY ORDAINED BY THE CITY COMMISSION OF THE CITY OF AVENTURA, FLORIDA, AS FOLLOWS:1 Section 1. That Section 2-61 of Article II "Departments" of Chapter 2 "Administration" of the City Code of the City of Aventura is hereby amended to read as follows: Section 2-61. Created. For the purpose of systematically and efficiently administering the operations of the City of Aventura, the following departments of government within the City are hereby established: 1 . Office of the City Manager; 2. Finance and Support Services; 3. Legal; 4. City Clerk's Office; 5. Public Safety; 6. Community Development; 7. Community Services; 1 Stricken text is deleted; underlined text is added Ordinance No. 2008- Page 2 8. Charter Schools; 9. Information Technoloqv; 10. Arts & Cultural Center Section 2. Severability. 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 3. Inclusion in the Code. It is the intention of the City Commission, and it is hereby ordained that the provisions of this Ordinance shall become and be made a part of the Code of the City of Aventura; that the sections of this Ordinance may be renumbered or relettered to accomplish such intentions; and that the word "Ordinance" shall be changed to "Section" or other appropriate word. Section 4. 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. The 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. The 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 on first reading this 9th 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~ CITY ATTORNEY .......-,. ,., .J ~ ::I: ::::) I- :a: z N w .... ~ <C C( LL. C 0 0 ~ :;:; (J CI) () U) CI) C 0 !::::! Q) Q) C) E L: ctI C ctI Q) c.. 0 z rJ) C ~ C 'E 0 'C Q) ~ () ,!!2 > rJ) '0 Q) Q) G <( (j) 0 .... .... c c r-- r-- c c It) c c 0 ~ ClO ClO C C .... N N >< ClO ClO (Q a:I L: Q) .0 E L: :J Q) Z Q) .0 C. E c >- 0 f- :J 'E .... z Q) Q) 0 'C rJ) .!::::! "6 <( c (j) U - e CO e e JQ N - ...... 0) e or- - 0) W- e ::R CI) .... .... ~ co C s: i 0 .- ... co w- (.) .- .J:::. - .c Ie ::::s a.. 12A I FRIDAY. SEPTEMBER 19, 2008 MlamiHerald.conl I THE MIAMI HERALD Al 'E .oJ c o " >- c .. Gl UI o Q. ~ Q. e .. o - '0 Q. >< Gl >- .. ~ >- c .. .5 (; ril .>: (; ~ Gl ~ .. > .;: Gl -0 .oJ .. e " "0 c >- .. E ::I o >- "ti Gl ... " '6 ,5 Gl 0> .. Q. -0 C .. .oJ .. -0 Gl ;; C o -0 ~ Gl :r: 'E .. :i Gl .<: I- .5 -0 e .. Gl Q. Q. .. -0 .. Gl ;; - .. ;; Gl " C Gl -0 '> Gl Gl > 'jjj ::I c:; C o " UI .. -0 Gl -0 '> o a ,!!! ~ Gl Gl .<: 111 w UI :c I- + 10- Year Term Life Insurance Elite Plus Non-Smokers Male Monthly Premiums $500,000 $1,000,000 $3,000,000 $5,000,000 $23 $33 $87 $141 $36 $58 $163 $267 $55 $92 $263 $434 $87 $153 $446 $740 $142 $247 $727 $1,208 $256 $430 $1,278 $2,126 $470 $829 $2,474 $4,119 Age 40 45 50 55 60 65 70 Policy Form #5E-21.04. Rates ore accura'e as of 11/08/06. Your actual rate may vory from those shown. Eligibility for coverage is subject to underwriting requirements. However once you are accepted, your rates are guaranteed to remain level for the period chosen. Monthly rates apply to Electronic Fund Transfer payments directly from your bank account only. Request Form Please print clearly. The information you provided will be kept in strict confidence. NAME ADDRESS CITY STATE ZIP DATE DF BIRTH_I_I_ o MALE 0 FEMALE AMDUNT OF INSURANCE DESIRED_ 0 TOBACCO 0 NON-TOBACCO WORK PHONE HOME PHONE THE BEST TIME TO CALL: '-l MORNING .J AFTERNOON 0 EVENING 0 HOME 0 WORK I WISH TO PAY MY PREMIUMS: W ANNUALlY W SEMI-ANNUALLY .J MONTHLY BANK ORAFT ADDITIONAL INFORMATION REQUESTED FOR: NAME DATE OF BIRTH _1_1_ AMOUNT OF INSURANCE DESIRED COMMENTS: U MALE 0 FEMALE U TOBACCO 0 NON-TOBACCO '..J I WISH TO COVER MY CHILDREN BUDGET SUMMARY City of Aventura - Fiscal Year 2008-2009 General Fund 1.7261 NOTICE OF BUDGET HEARING - ... """ lieneral IIwalUll SlnIce I'rTf8ds EnIllrprbe Total ~~~~~~ ESTI~TEDREWER\ES: Taxes: MIlage PerS10l10 All Valorem Taxas 1.1261 FranchilleFe<<> ~IIt\'Ta;:EIS Unified CommunicaboRSTax UCSRSes & Permits IIIler!JMlfnmerrtal~mues Ghar!lBSfcrSElNices FirlllS& Forfeiluros MiscellalloousRevtllues 15,&14,349 15,504,349 3,791,700 3,791,706 4,003,000 4,003,000 2,298,000 2,298,000 1,600,000 1,6IXl,OOO 2,308,000 1,849,000 4,157,000 Ulal,roo 330,000 841.4511 2,252A53 339,000 4.300 343,300 875,000 12,000 211.000 "".000 1,257,000 31,BOO,ffi5 2,195,300 211.000 ""." 841,4511 .....~, 124,000 2,701,504 6,350,000 9.175,504 14,701,C66 320,000 15,021,0:.6 The City of Aventura has tentatively adopted a budget for fiscal year 2008/2009. A public hearing to make a FINAL DECISION on the budget AND TAXES will be held on: Wednesday, September 24, 2008 11II1\L"","IOS TransfemlnlDeblProoleds FuooBalancasl~l'IestMeIAssets TOTAL ESTlMATED RfliENUES AIIDBAlANCES S 46,625,121 S 2,M5,300 $ 2,721,S04 $ 6,7011,000 $ 841,458$ 59,403,383 6:00 P.M. fXPFHDIT1JRES1I:XPENSES CilyCOmrmssilll1 GilyMai1ager "'" GilyClerk at 116,443 892.267 280,000 269,9016 811,647 007,282 14,245,123 454,300 l,4!=l(041 5,006,982 1,716,000 97,361 1,745,000 116,443 89:2,267 2110.000 269.... 811,647 907,282 14,699,423 1,494,041 613,200 7,338,182 6,700,000 6,m,361 1,74S,OOO 2,721,&14 19200 W. Country Club Drive Aventura, Florida 33180 Fillan~ Inftrma1ionTecMolcg~ P~icsafety COmmunity DlII'Illopm8l1t COmmunity$er;;res Arts & Cultural Center Non-Departmental DlIbl5er;i~ 2.n1,51)4 TOTALEXPfIIDm.llES TransfersDul $ 25,8&8,il92 $ 2,17G,3Oll $ 2,m,56I $ 6,100,000 $ 613,211I$ 38.1173,f96 4,257,029 544,()OO 4,601,029 Funcllialanceslf>,.eser,olll'>'~Asset:s 16,500,000 1.000 2:28,258 16,729,258 TOTALN'PROPRIATED EXPENDllURESANDRESERVES $46,625,121 $ 2,sn,300 $ 2,721,504 $ 6,700,000 $ 841,458$ 5lI,4113,383 TliETENTATlVE,ADQf'TED,ANDIORFllALBUDGETSAAEONALEINTliEOFFICEOFTrlEABOVEMENTlONEDTAXINGAlJTl-KJRiT't't.sA PUBUCRECtlRO. --- MIAMI DAILY BUSINESS REVIEW Published Daily except Saturday, Sunday and Legal Holidays Miami, Miami-Dade County, Florida STATE OF FLORIDA COUNTY OF MIAMI-DADE: Before the undersigned authority personally appeared V, PEREZ, who on oath says that he or she is the LEGAL CLERK, Legal Notices of the Miami Daily Business Review Ilk/a Miami Review, a daily (except Saturday, Sunday and Legal Holidays) newspaper, published at Miami in Miami-Dade County, Florida; that the attached copy of advertisement, being a Legal Advertisement of Notice in the matter of CITY OF AVENTURA - REVISED PUBLIC NOTICE OF PROPOSED ORDINANCES in the XXX X Court, was published in said newspaper in the issues of 09/12/2008 Affiant further says that the said Miami Daily Business Review is a newspaper published at Miami in said Miami-Dade County, Florida and that the said newspaper has heretofore been continuously published in said Miami-Dade County, Florida, each day (except Saturday, Sunday and Legal Holidays) and has been entered as second class mail matter at the post office in Miami in said Miami-Dade County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he or she has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this adlvertinent for publication in the said newspaper. ~ Sworn ~~"~rib~ 12 day SorER ,A.D. 2008 UL/ (SEAL) V. PEREZ personally known to me :~.::.~.::..~-.-~~ a.v, FERBEYRE '.','/ COMMISSION # DD 528108 E;<PIRES: July 9, 2010 "011<180 i"l-;fll Notal'V Public Underwriters CITY OF AVENTURA REVISED PUBLIC NOTICE OF PROPOSED ORDINANCES NOTICE IS HEREBY GIVEN that on Wednesday, the 24th day of September, 2008, at a meeting of the City Commission of the City of Aventura to be held at 6:00 p.m. in the Commission Chamber of the Aventura GovernmentCenter, 19200 West Country Club Drive, Aventura, Florida, the City Commission will consider the adoption of the following Ordinances on second reading, entitled: AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ESTABLISHING AND AQOPTINGl'tIr: CITY OF AVENTURA AD VALOREM TAX ORERATlNG MILLAGE LEVY RATE AT 1.7261 MILS PER THOuSAND DOLLARS OF TAXABLE ASSESSlill f!lOP~ VALU~.HIS 5.54% BELOW THE ROLLED BA . RATE . . .~'PURSOANT TO STATE LAW, FOR.. THE 2008 TAX YEAR; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN EFFECTIVE DATE. 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 2008J2009 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 ENCUM- BRANCES AND THE RE-APPROPRIAnoN OF UNEXPEND- ED CAPITAL APPROPRIATJONS;PROVIDlNG FOR SEVER- ABILITY AND PROVIDING FOR AN EFFECTIVE DATE. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, AMENDING CHAPTER 2 ENmLED. ADMINISTRATION., BY AMENDING ARTICLE II .DEPARTMENTS., SECTION 2-e1 .CREATED. TO PROVIDE FOR INCLUSION OF THE INFORMATION TECHNOLOGY AND ARTS &: CULTURAL CENTER AS DEPARTMENTS OF GOVERNMENT WITHIN THE CITY AND TO CHANGE THE TITLE OF THE FINANCE AND SUPPORT SERVICES DEPARTMENT TO FINANCE DE- PARTMENT; .PROVlDlNG FORSEVERABtUTY; PROVIDING FOR INCLUSION IN CODE; PROVIDING FOR EFFECTIVE DATE. The proposed Ordinances may be inspected by the public at the Office of the City Clerk, 19200 West Country Club Drive, Aventura, Florida. Interested parties may appear at the Public Hearing and be heard with respect to the proposed Ordinances. Any person wishing to address the City Commission on any item at this Public Hearing may do so after the. Mayor opens the public hearing. In accordance with the Americans with Disabilities Act of 1990, all . persons who are disabled and who need special accommodations to participate in this proceeding because of that disability should contact the Office of the City Clerk, 305-466-8901, not later than two business days prior to such proceedings. If a person decides to appeal any decision made by the City Commission with respect to any matter considered at a meeting or healing, that person . will need a record of the proceedings and, for such purpose, may need to . ensure that a verbatim record of the proceedings is made, which record includes. the testimony and evidence upon which the appeatls to be based. 9/12 Teresa M. Soroka, MMC City Clerk 08-4-79/1082815M MIAMI DAILY BUSINESS REVIEW Published Daily except Saturday, Sunday and Legal Holidays Miami, Miami.Dade County, Florida STATE OF FLORIDA COUNTY OF MIAMI-DADE: Before the undersigned authority personally appeared V. PEREZ, who on oath says that he or she is the LEGAL CLERK, Legal Notices of the Miami Daily Business Review f/k/a Miami Review, a daily (except Saturday, Sunday and Legal Holidays) newspaper, published at Miami in Miami-Dade County, Florida; that the attached copy of advertisement, beinq a Legal Advertisement of Notice in the matter of CITY OF AVENTURA NOTICE OF PROPOSED ORDINANCES in the XXXX Court, was published in said newspaper in the issues of 09/10/2008 Affiant further says that the said Miami Daily Business Review is a newspaper published at Miami in said Miami-Dade County, Florida and that the said newspaper has her~tofore been continuously published in said Miami-Dade County, FlOrida, each day (except Saturday, Sunday and Legal Holidays) and has been entered as second class mail matter at the post office in Miami in said Miami-Dade County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he or she has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose ~~~~~~~:~ this advijment for publication in the said V'~a Sworn to and subscribed befo e this 10 day of SEPTEMBER ,A.D. 2008 ~~~.-- (SEAL) V, PEREZ personally kn Notary Public State of Floridll Cheryl H Marmer My Commission 00793490 Expires 07/18/2012 r-........I'VV ~ ~O'..~.~ I. . .'<,)IL 'GFrYOF. AVEIITUIIA,,> ...~~f~O:A=.S ~' '-'~~~r NQTlCE 18~.He_;.GIVEN that on Wedne8dIIy,the 24th day of Sept8mIIiM"l~fi" ~;of the City Cotnrt1l8slqoof me City of Aventura...~.6:OO p.m. irI. the ~rofthe AV8lltUI'aJ~:CeI\t8I'..W200 ....... CItJb Prive. Aventura.......,...Gltf'Ool.. _II.. 8.1~~iII!f." .. . 'Of the f . . ... , ",' ,:100:"~~~+, J;);,,'<.;"',-.> ,'.-_' __':-,.2 ,_ . AN ORDINANCE 01=1111 CITY, OF AVENTuRA,FLoRIDA. ESTAB- II) aceordance with .the Amelfcans With Disabtlltles Act' of 1990. all1 ~rsonS WhO are ~ aOd ~ need ~. accorIunodatfons to participate in. this proceedlrlgbeCEluse of .that dlsabIIIty S,hould contact. theOflice of the CIty Clerk. 305-466-8901. not later than two business dayS priorto such proceedings. If 8pe1"SOOd8Cides.to 8JlPMf.anydecisic)n.made by the.CIty Commission with respect to any matttr c:on~ at a meeting or hearing. that .person w1Hneed a l'8COI'dofthepl'oceedingund. for such purpose. may need to ensure tIiat 8 verb8tim .1'8COI'd of the pfoceedingsl&inade. Which recordlocludes the testIfnOny ancfevidenc8 upon WhIcfi thJ.app:eat is to be baS.ed. . Teresa M. soroka. MMC city Clerk 9/10 ~14111080102M mia~~!~~!~ ~ PUBLISHED DAILY MIAMI-DADE-FLORIDA STATE OF FLORIDA COUNTY OF MIAMI-DADE Before the undersigned authority personally 'm:. ,~oW :hO' o~~ says that he/she is CUSTODIAN OF RECORDS of The Miami Herald, a daily newspaper published at Miami in Miami-Dade County, Florida; that the attached copy of advertisement was published in said newspaper in the issues of: September 19, 2008 / 8208007011 AA/ Page 12A Affiant further says that the said The Miami Herald is a newspaper published at Miami, in the said Miami-Dade County, Florida and that the said newspaper has heretofore been continuously published in said Miami-Dade County, Florida each day and has been entered as second class mail matter at the post office in Miami, in said Miami-Dade County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspapers(s). Swor 09/ 75)0 ~/ N~!.~Y PUBIJC:STATE OF FLORIDA lW\ M8Je~a Shedden \~i COII~n1JSSlOn # DD739144 ...,.....,'~ Expll'es: DEC. 04, 2011 BONDED 1'HRU ATLANTIC llllmING co..lNC, Date My Commission Expires: _December 04, 2011 Ad'd--- Notary >. NOTICE OF " BUDGET HEARING, The City o.f.Aventll.rah~s tentatively adopted El,budget for 'fiscal year2008f2009. A public hearing to make a FINAL DECISION, on the budget AND TAXES will be held on: , . Wednesday, September 24, 2098 .6:0.0 RM. at , , ~ 19200W~,CQun~ry.'C,lubDrive ~ ;:' .: .' '" -. . ',:j Aventura,'FI.Q..t.'ida33180 . '.' . , ..', . ,-'- -, ':1"_ ~ 't '~,~ ";";""'....9"" '."'0..":':.:""1'...,'1)'..".""8'..:':;;. '.'.S"T" .S.' U""..M"'.'.'.'.,'.'.'MA. RY ~:',:i',,,, " , ~~'i, 'I, 1"::1, " )t': "", ',' ':' ':' ' " I, , i ,'I, i ""',,' City of Aventura - Fi$qal Ye~r 2()()8-2009 , General Fund 1.7261 Special Debt Capital General Revenue Service Projects Enterprise Total Fund Funds Funds Funds Funds All Funds ESTIMATED REVENUES: Taxes: Millage Per $1000 . Ad Valorem Taxes 1.7261 15,504,349 15,504,349 Franchise ~ 3,791,706 3,791,706 Utility Taxes 4,003,000 4,003,000 Unified Communications Tax 2,298,000 2,298,000 Licenses & Permits 1,600,000 1,600,000 Intergovernmental Revenues 2,308,000 1,849,000 4,157,000 Charges for Services 1,081,000 330,000 841,458 2,252,458 Fines & Forfeitures 339,000 4,300 343,300 Miscellaneous Revenues 875,000 12,000 20,000 350,000 1,257,000 TOTAL REVENUES 31,800,055 2,195,300 20,011O 350,000 841,458 35,206,813 , 'Transfers In/Debt Proceeds 124,000 2,701 ,504 6,350,000 9,175,504 Fund BalanceslReserves/Net Assets 14,7111,066 320,000 15,021,066 TOTAL ESTIMATED REVENUES AND. BALANCES $, 4&,625,121 $ 2,515,300 $ 2;721,504 $ 6,700,000 $ 841,458 $ 59,403,383 EXPENDnuRESJEXPEHSES City Commission 116,443 116,443 City Manager 892,267 892,267 Legal 280,000 280,000 City Cieri< 269,946 269,946 Finance 811,647 811,647 Infomlation Techri'ology 907,282 907,282 ." PUblic Safety !, 14,245,123 454,3~ 14,699,423 Community Development 1,494,041 - l,494,041 Community Services 5,008,982 1,716,000 613,200 7,338,182 Arts & Cultural Center 97,361 6,700,000 6,797,361 Non-Departmental 1,745,000 1,745,000 Debt Service 2,721,504 2,721,504 TOTAL EXPENDITURES $ 25,8&8,092 $ 2,170,300 $ 2,721,504 $ 6,700,000 $ 613,200 $ 38,073,096 Transfers Out 4,257,029 344,000 4,601,029 Fund Balances/Reserves/Net Assets 16,500,000 1,000 228,258 16,729,258 TOTAL APPROPRIATED EXPENDITURES AND RESERVES $ 46,625,121 $ 2,515,300 $ 2,721,504 $ 6,700,000 $ 841,458 $ 59,403,383 THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD,