07-16-2009
Zev Auerbach
Bob Diamond
Billy J od
T eri Hobberg
Michad Stern
Luz Urbaez Weinberg
A '!he City of
rl.Ventura
,<a,
^"'a..>,{,,;.~\,R
City Manager
Eric M. Soroka, lCMA-CM
City Commission
Susan Gottlieb, Mayor
City Clerk
Teresa M. Soroka, MMC
City Attol7lev
Weiss Serota Hell'man
Pastoriza Cole & Boniske
AGENDA
JULY 16, 2009 9 AM
Aventura Government Center
19200 West Country Club Drive
A ventura, Florida 33180
1. CALL TO ORDER/ROLL CALL
2. OVERVIEW AND REVIEW OF PROPOSED BUDGET
A. GENERAL FUND
. REVENUES
. GENERAL GOVERNMENT DEPARTMENTS (CITY
COMMISSION, OFFICE OF THE CITY MANAGER, LEGAL,
CITY CLERK, FINANCE, & INFORMATION
TECHNOLOGY)
. PUBLIC SAFETY DEPARTMENT
. COMMUNITY DEVELOPMENT DEPARTMENT
. COMMUNITY SERVICES DEPARTMENT
. ARTS & CULTURAL CENTER DEPARTMENT
. NON-DEPARTMENT AL
. CAPITAL OUTLAY
B. MOTION TO ADOPT RESOLUTION TO ESTABLISH
TENT A TIVE MILLAGE RATE:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF A VENTURA, FLORIDA, ESTABLISHING A PROPOSED
MILLAGE RATE FOR THE 2009110 FISCAL YEAR;
PROVIDING FOR THE DATE, TIME AND PLACE OF THE
July 16,2009 ('nmmiuioo Meeting
PUBLIC HEARING TO CONSIDER THE PROPOSED MILLAGE
RATE AND TENTATIVE BUDGET; AND PROVIDING FOR AN
EFFECTIVE DATE.
C. POLICE EDUCATION FUND
D. TRANSPORTATION AND STREET MAINTENANCE FUND
E. POLICE CAPITAL OUTLAY IMP ACT FEE FUND
F. PARK DEVELOPMENT FUND
G. 911 FUND
H. DEBT SERVICE FUND
I. CAPITAL CONSTRUCTION FUND
J. POLICE OFF-DUTY SERVICES FUND
K. STORMW A TER UTILITY FUND
3. 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 ofthe 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, A ventura, Florida, 33180. Anyone wishing to obtain a copy of any agenda item should contact the City Clerk at 305-466-
8901.
2
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Eric M. Soroka, ICMA-CM, Citr:fi;.nag'\l
DATE: July 8, 2009
SUBJECT: Proposed 2009/10 Fiscal Year Budget
Attached hereto please find the proposed 2009/10 Operating and Capital Budget.
The meeting date regarding the budget is as follows:
Date
July 16
Time
9:00 A.M.
Subiect
Budget Review
Place
Government Center
The meeting on July 16 was scheduled to review the budget submitted by the City
Administration and to adopt the tentative millage rate as required by State Statute.
Commission members are encouraged to ask questions or discuss concerns with this
office prior to the budget review meeting.
After the review meeting, the budget document will be resubmitted in final form to
indicate Commission approved figures and will be utilized for the two public hearings.
The public hearing dates will be established at the July 16, 2009 meeting.
The public hearing dates provide the residents the opportunity to express their views
and provide input on the proposed budget.
If you have any questions, please feel free to contact me.
EMS/act
Attachment
cc: Department Directors
David Wolpin, Esq., City Attorney
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2009/10
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 Director
Teresa M. Soroka, MMC, City Clerk
Joanne Carr, Planning 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 2009/10
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 and Miscellaneous Statistics
Budget Preparation Calendar
Property Tax Information
Comparison of Number of Employees
1-1
1-2
1-6
1-9
1-12
1-12
1-12
1-13
1-14
1-15
1-18
SUMMARY OF ALL FUNDS
Comparative Personnel Summary
Fund Balance Analysis
2-1
2-3
2-4
GENERAL FUND
Summary of Budget
Revenue Projections
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
2-76
2-80
POLICE EDUCA TION FUND
2-85
TRANSPORTA TION AND STREET MAINTENANCE FUND
2-88
POLICE CAPITAL OUTLA Y IMPACT FEE FUND
2-92
PARK DEVELOPMENT FUND
2-96
911 FUND
2-100
DEBT SERVICE FUNDS
2-104
CAPITAL CONSTRUCTION FUNDS
2-118
STORMWA TER UTILITY FUND
2-124
POLICE OFFDUTY SERVICES FUND
2-128
SUMMARY OF CAPITAL IMPROVEMENT PROGRAM 3-1
2009-2014 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 W~t Country Club Drh'e
Avennrra. Florida 33180
c;fl
C;ftzan
City of
A ventura
Office of the City Manager
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: 2009/10 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, 2009, 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 severe
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 years
placed the City in a better position than most to weather the revenue reductions and the
current economic climate. Going forward in these uncertain economic times we need to
continue our prudent fiscal practices. 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.
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 economic downturn. It also demonstrates the
City's commitment to providing adequate service levels and the necessary justification
to support all expenditure requests.
SiQnificant Factors AffectinQ BudQet Preparation
Over the past two years the City has experienced huge losses in property tax revenue.
Between the economic recession that resulted in lower home values and voter-
approved constitutional amendments that took effect last year, the City's taxable value
has decreased from $9.609 Billion to $8.063 Billion. This represents a loss of 16.1 % or
$2.5 million in tax revenue compared to the 2007 tax roll year.
It is important to note that for next year's budget cycle the taxable values are expected
to decrease again due to the continuing decline in the housing market. The City has
experienced a sharp reduction in building permits and development activity. The
economic recession has negatively affected many of the City's other revenue sources
as well.
As far as expenditures are concerned, 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 current economic slowdown. Prior year's
comprehensive reevaluation of service levels and budget line items which resulted in
operating cost reductions also played a key role in creating the foundation and financial
stability for the City to respond to lower revenues as we prepared this year's budget.
In response to these uncertain economic times, the following three important financial
goals guided the preparation of this year's budget goal:
. The budget will be balanced from current year revenues without utilizing fund
balances.
. Limit the overall operating cost increases to 5% while maintaining the current
service levels and programs. The budget would not include any expansion or
additional areas of service except for the start-up operating costs associated with
the Arts & Cultural Center.
. Avoid increasing the property tax rate in light of the economic times our residents
and businesses are experiencing.
The budget process produced a total budget $6,465,579 or 11.5% less than the
previous year and operating costs were limited to a 4.3% increase as compared to the
previous year. Capital Outlay costs decreased by 66.5% due to the completion of major
capital projects in prior years. Only current year revenues were used to fund the budget
requirements, which still resulted in a $677,733 favorable variance in the General Fund.
This will assist in addressing the loss of the tax base anticipated for the 2010/11 fiscal
year.
II
Keeping in line with the stated goals, the same tax rate as the prior year is
recommended to balance the budget while maintaining all current service levels to the
community. The rate continues to be the lowest in the County.
As previously reported to the City Commission, the budget also includes $1,100,788 in
anticipated Federal Economic stimulus dollars to fund transportation and transit
improvements and one additional police officer position.
Although the City continues to experience a low crime rate, during these tough
economic times we need to be vigilant of potential impacts on the City's crime rate.
Acting in a proactive manner the budget includes two additional police officer positions
to be stationed at and funded by the Aventura Mall. Also by reducing two Community
Service Aides positions, a new Detective position to response to workload demands
was added without impacting the budget.
Funding for the Arts & Cultural Center startup operations in the amount of $419,823 is
included in the budget. The facility is to be managed based on an agreement with the
Performing Arts Center Authority (PACA) who will also provide staffing of the facility. A
soft opening of the facility is scheduled for May 2010 and the grand opening is
scheduled in the Fall of 2010. The goal is to provide a Center which will be utilized to
host a variety of performing arts and cultural programming for all age groups and add to
our quality of life.
The total number of full-time employees contained in the proposed budget is 176
compared to 174 in 2008/09 fiscal year. As discussed above, the new positions are
funded from outside sources or by utilizing funding from vacant deleted positions. The
total number of part-time employees remains at 12. The per capita number of
employees is significantly lower than adjacent municipalities. Each year the
administration evaluates the organizational structure, service levels and workforce
requirements. This year no other positions are recommended for elimination or
downsizing.
Due to the uncertainly associated with the housing market and continued lower property
values as well as a slow economic recovery, it is almost certain that fund balances or
new revenues sources will be needed to balance future year's budgets. We need to
continue to remain prudent and conservative in our financial management of the City.
These are challenging times for local governments to maintain quality services in light of
revenue reductions caused by the downturn in the economy. 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
recession, this budget continues important services and programs designed to preserve
the community's quality of life.
III
2009/10 BudQet Priorities/Goals
The following represents the pre-established priorities and goals that provided a
framework for the preparation of the 2009/10 Budget Plan.
./ Only rely on anticipated current year revenues to fund budget requirements without
utilizing fund balances.
./ Avoid increasing the property tax rate in light of the economic times our residents
and businesses are experiencing.
./ In response to decreased property tax revenues, limit increases in operating costs
to 5% while maintaining current service levels and programs.
./ In response to workload requirements and community needs increase funding for
additional officers and a detective in the Police Department
./ Fund startup operating requirements of the new Arts & Cultural Center scheduled
to be opened in early 2010.
./ Continue to improve traffic safety and management by improving high risk
intersections and integrating red-light violation cameras at key intersections
throughout the City.
./ 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.
./ Utilize Federal Stimulus funds for transportation and transit infrastructure
im provements.
./ Provide funding to maintain landscaped areas and continue to provide a high
quality maintenance program.
./ Implement and fund the "pay as you go" Capital Improvement Program to address
the City's infrastructure needs.
Summary of All BudQetary Funds
The total proposed budget for 2009/10, including all funds, capital outlay and debt
service, is $49,990,857. This is $6,465,579 or 11.5 % less as compared to the prior
year. The decrease is attributed to completing major capital projects and reducing
operating costs. Operating expenditures total $27,135,326, while Capital Outlay
expenditures total $20,129,335 and Debt Service expenditures total $2,726,196.
FUND
General
Police Education
Transportation
Police Impact Fee
Park Development
E911
Debt Service
Stormwater Utility
Police Offduty Services
Fund Summary By Amount
PROPOSED AMOUNT
$46,312,308
10,000
1,766,000
18,890
140,000
280,423
2,726,196
841 ,458
300,000
IV
% OF BUDGET
88.4%
.0%
3.3%
.0%
0.3%
0.5%
5.2%
1.6%
.6%
Fund Summary By Percentage
General
88.4%
Police Education
0.1%
------------.
Transportation
3.3%
Police Impact Fee
0.0%
Park Development
0.3%
E911
0.5%
Debt Service
5.2%
Storm water Utility
1.6%
Pol ice Offd uty Services
0.6%
Expenditures by category are as follows:
Cateqory Summary
PROPOSED AMOUNT
$ 17,602,187
4,951,823
3,783,405
580,600
217,310
20,129,335
2,726,196
$ 49,990,857
CATEGORY
Personal Services
Contractual Services
Other Charges/Svcs
Commodities
Other Operating Expenses
Capital Outlay
Debt Service
Total Expenditures
% OF BUDGET
35.2%
9.9%
7.6%
1.2%
0.4%
40.3%
5.5%
100.0%
Category Summary By Percentage
Personal Services
35.2%
Debt Service
5.5%
Contractual Services Oth Ch & S .
9 901 er arges ervlces
L . 10 7.6%
Commodities
1.2%
Other Operating Expenses
0.4%
v
The following chart shows a comparison of each department's budget for the past two
years. Total costs decreased by 11.5% due to the completion of major capital projects
and operating cost reductions.
Departmental BudQet Comparison
Increase
(Decrease)
2,500
25,608
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
C IP Reserve
Tranfer to Funds
Debt Service
T ota Is
2008/09
116,443
888,267
280,000
266,947
808,647
771,282
13,859,611
1,445,740
5,745,182
97,361
1,745,000
26,024,480
10,617,671
16,993,117
99,664
2,721,504
56,456,436
2009/1 0
118,943
913,875
280,000
279,399
841 ,488
879,272
14,469,336
1,482,789
5,836,400
419,823
1,614,000
27,135,326
3,552,548
16,576,787
2,726,196
49,990,857
GENERAL FUND
12,452
32,841
107,990
609,725
37,049
91,218
322,462
(131,000)
1, 11 0,846
(7,065,123)
(416,330)
(99,664 )
4,692
(6,465,579)
% C hanQe
2.1%
2.9%
0.0%
4.7%
4.1%
14.0%
4.4%
2.6%
1.6%
331.2%
-7.5%
4.3%
-66.5%
-2.4%
-100.0%
0.2%
-11.5%
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 2009/10 fiscal year General Fund Budget,
including inter-fund transfers, are anticipated to be $46,312,308. This is a decrease of
$1,322,408 or 2.8% as compared to last year.
Locallv Levied Taxes - The City's assessed value as reported by the County Property
Appraiser Department is $8,063,834,953. This amount is 14.6% or $1,375,972,579 less
than last year. The City experienced a 16.8% reduction in the taxable assessed
property values due to the impact of the decline in the housing market caused by the
economic recession. However a 2.2% increase attributed to new construction resulted
in an overall taxable values loss of 14.6%. The ad valorem millage levy for fiscal year
2009/10 is recommended to be 1.7261, which is the same rate adopted last year. This
will generate $13,223,037 compared to last year's amount of $15,479,349. This
represents the fourteenth year without an increase. The budget includes $3,500,000
VI
from electric utility taxes and anticipated utility taxes for water and gas and the unified
communications tax make up the remainder of this category and are based on historical
data and the number of residential and commercial establishments located in the City.
Licenses and Permits - The amount for this revenue category is projected to be
$156,706 less than the prior year which is reflective of the declining construction market
and economic recession. The budget includes $3,300,000 from FPL franchise fees
based on the Interlocal Agreement with the County and $700,000 for building permits.
Interqovernmental Revenues - Total revenues for this category are projected to
increase by $980,788 as compared to the amount budgeted for 2008/09 due to
anticipated funds from the American Recovery Reinvestment Act. State revenue sharing
and sales tax revenue are anticipated to decline by $129,000.
Charqes For Services - Revenues relating to charges for services are anticipated to be
$260,200 more than the prior year's budget. The majority of the increase is attributed to
Aventura Mall providing funding for two additional police officers and revenue to be
generated by the new Arts and Cultural Center.
Fines and Forfeitures - Total revenues projected for 2009/10 are $797,000. Revenues
from county court fines, red light and code violations are included in this category.
Miscellaneous Revenues - Projected revenues are anticipated to be $595,000 less than
the amount budgeted for the prior fiscal year based on declining interest earnings
resulting from the economic recession.
Fund Balance - This represents a designated amount of funds accumulated in reserves.
The amount utilized from the fund balance is $15,452,283.
Non-Revenues - This represents transfers from the Charter School and E911 Funds to
the General Fund.
Revenues by Source
Ad Valorem Taxes
28.6%
./ locally levied Taxes
./" 15.7%
-~
Licenses & Permits
9.8%
Charges For Services
2.8%
Fines & Forfeitures
1.7%
Misc. Revenues
0.6%
Intergovernmental Revenues
7.1%
Transfers
0.3%
VII
Expenditures
The estimated 2009/10 General Fund expenditures contained within this budget total
$46,312,308 and are balanced with the projected revenues. Total expenditures are
$1,322,408 or 2.8% less than the 2008/09 fiscal year amount. The operating
expenditures have increased by $1,129,034 or 4.7% as compared to the prior year.
CATEGORY SUMMARY
Increase
Category 2008/09 2009/10 (Decrease) % C hanQe
Personal Services 16,320,394 17,302,187 981,793 6.0%
Contractual Services 3,009,000 3,420,823 411,823 13.7%
Other Charges/Svcs 3,836,888 3,673,405 (163,483) -4.3%
Commodities 675,200 576,600 (98,600) -14.6%
Other Operating Expenses 204,810 202,310 (2,500) -1.2%
Total Operating Expenses 24,046,292 25,175,326 1,129,034 4.7%
Capital Outlay 19,351,837 18,857,564 (494,273) -2.6%
Transfer To Funds 4,236,587 2,279,418 (1,957,169) -46.2%
Total Expenditures 47,634,716 46,312,308 (1,322,408) -2.8%
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 costs associated with the PBA Collective Bargaining
Agreement (CBA) are included in the proposed budget. The total number of full-time
employees is 176 compared to 174 in 2008/09 fiscal year. The total number of part-time
employees remains at 12.
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 6.0%. Position
additions and deletions are as follows:
. Police Department - Deleted two vacant Police Service Aide positions and
replaced with a new Detective position to respond to increased workload. Added
three Police Officers positions, with two being located at and funded by Aventura
Mall and one being funded by Economic Stimulus programs to be utilized in the
Crime Suppression Unit.
. Information Technology - Added IT Project Coordinator position to the General
fund that was previously funded from Police Forfeiture funds.
. Arts & Cultural Center - Deleted the Arts & Cultural Center Director position
which will be provided on a contractual basis based on the management
agreement with P ACA.
VIII
OperatinQ Expenses
The expenditures for contractual services are budgeted at $3,420,823 or 7.4% of the
General Fund budget. This is $411,823 more than the prior year. This can be attributed
to the addition of the management service agreement with PACA for the Arts & Cultural
Center. Expenditures for other charges and services are budgeted at $3,673,405, which
represents 7.9% of the total budget. This category decreased by $163,483 largely due
to lower property insurance costs. Expenditures for commodities are budgeted at
$576,600, which represents 1.3% of the total budget. Total costs associated with other
operating expenses are budgeted at $202,310 which represents .4% of the total budget.
Capital Outlav
This budget incorporates General Fund projects included in the first year of the City's
five year Capital Improvement Program (CIP) for 2009- 2014. 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 $2,727,548 has been budgeted
in the General Fund for Capital Outlay projects along with a $16,130,016 reserve to
fund future projects.
Major General Fund capital outlay items are as follows:
. Police Vehicles . Radio Purchase & Replacement
391,960 156,000
. Computer Equipment . Equipment
417,500 219,500
. E911 Equipment . Beautification Projects
15,000 7,800
. Government Center Improvements - . Arts & cultural Center Equipment
165,000 325,000
. Police Department Improvements . Transportation and Transit Improve.
15,000 1,014,788
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 $2,279,418 which is a decrease of
$1,957,169 as compared to the prior year. The decrease is associated with a onetime
transfer to the Capital Construction Fund for the Arts & Cultural Center project.
Expansion of Services
The budget includes funds to expand City provided services as follows:
. Arts & Cultural Center startup costs - Funded the Arts & Cultural Center
operational budget based on a May 2010 opening. Additional cost - $322,462. This
is partially offset by a projected $30,000 in revenue generated by the facility.
. Police Department - Added a new Detective position to respond to increased
workload. Added three Police Officers positions, with two being located at and
funded by Aventura Mall and one being funded by Economic Stimulus programs to
be utilized in the Crime Suppression Unit. Additional cost - $270,000.
IX
SUMMARY OF EXPENDITURES BY DEPARTMENT
GENERAL FUND
Increase
2008/09 2009/10 (Decrease) % Change
GENERAL GOVERNMENT
City Commission 116,443 118,943 2,500 2.1%
Office of the City Manager 888,267 913,875 25,608 2.9%
Legal 280,000 280,000 0.0%
City Clerk 266,947 279,399 12,452 4.7%
Finance 808,647 841 ,488 32,841 4.1%
Information Technology 771,282 879,272 107,990 14.0%
Total Gen. Gov't 3,131,586 3,312,977 181,391 5.8%
PUBLIC SAFETY
Police 13,395,623 14,040,336 644,713 4.8%
Comm. Development 1 ,445,740 1,482,789 37,049 2.6%
Total Public Safety 14,841,363 15,523,125 681,762 4.6%
COMMUNITY SERVICES
Total Community Services 4,230,982 4,305,400 74,418 1.8%
Arts & Cultural Center 97,361 419,823 322,462 331.2%
4,328,343 4,725,224 396,881 9.2%
OTHER NON-DEPARTMENTAL
Non-Departmental 1,745,000 1,614,000 (131,000) -7.5%
Tranfers to Funds 4,236,587 2,279,418 (1,957,169) -46.2%
Capital Outlay 19,351,837 18,857,564 (494,273) -2.6%
Total other Non-Dept. 25,333,424 22,750,982 (2,582,442) -10.2%
TOTAL 47,634,716 46,312,308 (1,322,408) -2.8%
Legal
0.6%
Police
30.3%
Information Technology
1.9%
Community Development
3.2%
Community Services
9.3%
Finance
1.8%
Office of the City Manager
2.0%
Arts & Cultural Center
0.9%
Non-Departmental
3.5%
City Commission
0.3%
x
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 $10,000 is
anticipated in revenue for 2009/10. 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 $1,766,000 for 2009/10. The County Transit System Surtax is
estimated to generate $950,000. The funds will be used to provide transit system
services, maintenance and fund road resurfacing projects (Williams Island Road & the
Hospital District). Operating expenditures for maintenance are budgeted at $730,000.
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 2009/10 is $18,890, 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 2009/10 is $140,000.
This amount will fund future capital improvements. 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 2009/10
are $280,423. 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.
XI
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 2009/10 is $1,362,518.
2000 Loan Debt Service Fund - Established for the construction of the Community
Recreation Center and the acquisition of Waterways Park. The proposed budget for
2008/09 is $512,755.
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 2008/09 is $404,145.
FIFC Loan Debt Service Fund - Established for the construction and equipment of the
Charter Elementary School. The proposed budget for 2008/09 is $446,778.
The total budget for all Debt Service Funds is $2,726,196, which is $4,692 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. All projects are anticipated to be completed.
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 $430,000. 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 $211,458. Revenues are projected to be
$841,458 for 2009/10. 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
2009/10 is anticipated to be $300,000.
Summary
I am pleased to submit the detailed budget contained herein for fiscal year 2009/10. The
budget reaffirms the City Commission's commitment to maintain our quality services at
their current levels in light of the severe economic downturn and without raising the tax
XII
rate. 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. Without increasing the property rate again this
year, coupled with lower property values some residents and businesses will once again
see a tax reduction. 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 fourteenth year, no property tax increase. By adopting last year's millage
rate, which is less than the roll back rate, most residents with lower property
assessments will see a reduction in their City's taxes.
. Total expenditures in all funds decreased by 11.5%.
. The operating cost increases were held to 4.3% without reducing current service
levels.
. Reserve funds were not utilized to fund current budgetary operational
requirements.
. Includes $1,100,788 in anticipated Federal Economic stimulus dollars to fund
transportation and transit improvements (Yacht Club Way Bridge Improvements,
Exercise Trail Improvements and bus shelters) and one additional police officer
position.
. Funds startup operations of the 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 and resurface
Williams Island Road and the Hospital District at a cost of $625,000.
. Addresses additional police manpower needs to respond to community
requirements without impacting the budget.
. 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 $839,260.
. Includes $200,000 to upgrade the City's drainage system.
XIII
. 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 16, 2009 to review in detail the proposed
budget document.
Res[)ectfully submitted,
c':d
Eric M. Soroka
City Manager
XIV
Organization Chart
CITY OF AVENTURA
Residents
Administra on
Budget Pre aration
Customer ervice
Capital Pro ects
Personnel
Legal Services
Minutes
Records Retention
Clerical Support
Elections
Public Safety
Department
Community
Development
Department
Finance
Department
Community
Services
Department
Police
Patrol
Community Relations
Criminal investigations
Traffic Enforcement
Emergency Preparedness
Planning
Zoning
Building Inspections
Code Enforcement
Economic Development
Occupational Licenses
Finance/Accounting
Purchasing
Risk Management
Community Facilities
Parks/Beautification
ROW/Median Maint.
Public Works
Mass Transit
Special Events
Recreation/Cultural
Charter School
Department
Arts & Cultural
Center
Department
Information
Technology
Department
K-8 School
Facility Management
Performing Arts Programming
Information Management
Communications
Our Mission Statement
Our mission is to join with our community to make Aventura a city of the highest quality
and a city of excellence. We do this by providing RESPONSIVE, COST EFFECTIVE
AND INNOVATIVE local government services.
xv
OJ
~
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distingui.shed
Budget .Presen.tation
. Award
PRESENTltn TO
City of.Aventura
.Florida
President
Executive Director
For thc Fiscal Year Beginning
Octo her 1, 2008
~ [. jLt
~~~
The Government Finance Officers Association of United States and Canada (GFOA)
presented an award of Distinguished Budget Presentation to the City of Aventura for its
annual budget for fiscal year beginning October 1, 2008. The award is valid for a period
of one year. We believe our current budget continues to conform, to program
requirements, and we are submitting it to the GFOA to determine its eligibility for
another award.
XVI
1-1
INTRODUCTION
Overview
Location and Size
Aventura, one of Miami-Dade's newest
communities, was incorporated in 1995 and
is a young, vibrant, full-service municipality
with 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 Waterway 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 Intracoastal waterway and the southern
boundary is N E 176th Street.
Aventura is an upscale condo community
with 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 Atlantic Ocean
Zip Codes: 33180, 33160
Police Force: 79 Sworn Officers and
40 Civilians
Major Economic Drivers: Retail,
medical
. Number of Businesses: 2,708
.
.
.
.
Government Structure
The form of government used in the City of
Aventura, pursuant to its Charter, is a
Commission-Manager form of government.
Under this form of government the City
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 City, adopts Resolutions
authorizing actions on behalf of the City,
reviews plans for development, and
establishes the policies by which the City is
governed. The City 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 City Commission.
The City Commission hires the City
Attorney, City Clerk and City Manager
who then hires all subordinate
employees.
1-2
The City Commission is comprised of seven
members, including the Mayor and six
Com missioners.
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, Arts & Cultural Center 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 72,000 square
foot state-of-the-art school serves 972
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
. Arts & Cultural Center Operations
. Solid Waste
. Shuttle Bus Service
. Charter School Teachers and
Educational program
. Planning Services
Incorporation Accomplishments
.:. Highly Visible Police Department,
Low Crime Rate
.:. Strong and Growing Economic Base
.:. Lowest Tax Rate - No Increase for
the Past 13 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 perm its and
business licenses.
. Commitment to public involvement.
. Utilization of "Electronic Government"
to provide service and information.
. Commitment to hiring only the most
qualified and highly motivated
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 begin on October
1 st and end on September 30th 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 1st 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 10th 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 (GASB) 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 Oebt 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 $5,000 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
im provements.
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
In accordance with Section 218.415, F.S.,
on June 2, 2009 the City Commission
adopted, by Resolution, Chapter 6.6 of the
Administrative Policy Directives and
Procedures Manual, entitled "Investment
Objectives and Parameters" as the City's
Investment Policy for the Management of
Public Funds. The underlying objective of
the policy is to properly manage and
diversify the City's investments to ensure:
1. Safety of Capital
2. Liquidity of Funds
1-10
3. Investment Income
The purpose of this policy is to set forth the
investment objectives and parameters for
the management of public funds of the City.
These policies are designed to ensure the
prudent management of public funds, the
availability of operating and capital funds
when needed and a competitive investment
return. This investment policy applies to the
investment of public funds in excess of
amounts needed to meet current expenses,
which includes cash and investment
balances of City funds.
At the recommendation of our Investment
Manager and as part of our budget process
(adoption by Ordinance) we are adding the
following three (3) investment categories to
our current investment policy.
1. Commercial Paper
Commercial paper of any United States
company that is rated "Prime-1" by
Moody's and "A-1" by Standard & Poor's
(prime commercial paper). If the
commercial paper is backed by a letter of
credit ("LOC"), the long-term debt of the
LOC provider must be rated "A" or better
by at least two (2) nationally recognized
rating agencies.
Portfolio Composition
A maximum of 25% of available funds
may be directly invested In prime
commercial paper.
Limits on Individual Sectors
A maximum of 10% of available funds
may be invested with anyone (1) sector.
Limits on Individual Issuers
A maximum of 2% of available funds may
be invested with anyone (1) issuer.
Maturity Limitations
The maximum length to maturity for prime
commercial paper shall be 270 days from
the date of purchase.
2. Corporate Notes
Corporate notes issued by corporations
organized and operating within the United
States or by depository institutions licensed
by the United States that have a long term
debt rating, at the time of purchase, at a
minimum "Aa" by Moody's and a minimum
long term debt rating of "AA" by Standard &
Poor's.
Portfolio Composition
A maximum of 25% of available funds may be
directly invested in corporate notes.
Limits on Individual Sectors
A maximum of 1 0% of available funds may be
invested with anyone (1) sector.
Limits on Individual Issuers
A maximum of 2% of available funds may be
invested with anyone (1) issuer.
Maturity Limitations
The maximum length to maturity for corporate
notes shall be three (3) years from the date of
purchase.
3. Taxable and Tax-Exempt Municipal
Bonds
State (Florida) and/or (Florida) local
government taxable and/or tax-exempt debt,
general obligation and/or revenue bonds,
rated at least "Aa" by Moody's and "AA" by
Standard & Poor's for long-term debt, or rated
at least "MIG-2" by Moody's and "SP-2" by
Standard & Poor's for short-term debt.
Portfolio Composition
A maximum of 25% of available funds may be
invested in taxable and tax-exempt General
Obligation bonds. A maximum of 1 0% of
available funds may be invested in taxable
and tax-exempt Revenue and Excise tax
bonds of the various municipalities of the
State of Florida, provided none of such
securities have been in default within five (5)
years prior to the date of purchase.
Maturity Limitations
A maximum length to maturity for an
investment in any state or local government
debt security is five (5) years from the date of
purchase.
1-11
Reserve Policies
The City will maintain a fund balance of at
least $5,000,000.
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,
2008, the principal balance outstanding
totaled $33,220,000.
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 st.
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 for the next several years.
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
Population per State Estimate *
City of Aventura, Florida
Demographics and Miscellaneous Statistics
November 7, 1995
Commission - Manager
3.2 Square Miles
31,000
Date of Incorporation
Form of City Government
Area
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)
174
Public Tennis Center
2
Public Recreation Centers 1
6
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
2009/10
BUDGET PREPARATION CALENDAR
DATE
RESPONSI BI L1TY
ACTION REQUIRED
April 1
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 to review budget preparation
process. Electronic spreadsheets are
delivered to Department Directors.
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 16 City Commission
City Manager
September 8 City Commission
September 22 City Commission
September 23 City Clerk
October 1 All Departments
Budget Review Meeting, adopt tentative ad
valorem rate to transm it to County for
notification purposes.
First reading on budget and ad valorem tax
rate ordinances.
Second reading on budget, ad valorem tax
rate ordinance, and Public Hearing.
Tax rate ordinance delivered to Property
Appraiser.
New budget becomes effective.
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 ($) Value ($)
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
2009 2008 9,230,689,167 209,118,365 9,439,807,532
1-15
Tax Rate Comparison
The City of Aventura has the lowest tax rate in Miami-Dade County. The following
table compares the 2008/09 fiscal year adopted tax rates of the cities located in
Miami-Dade County:
City
IAventura
.
Pinecrest
Uninc. County
Bal Harbour
Doral
Cutler Bay
Palm etto Bay
Miam i Lakes
Sunny Isles Beach
Key B iscayne
Sweetwater
Bay Harbor Is lands
Virginia Gardens
Surfs ide
North Bay Village
Hialeah Gardens
Miam i Gardens
Coral Gables
South Miam i
Hom estead
Medley
Miam i Beach
Hialeah
West Miam i
Miam i Springs
Is landia
Indian Creek
North Miam i
North Miam i Beach
Florida City
EI Portal
Opa-Iocka
Miami
Miami Shores
Golden Beach
Biscayne Park
Total
Millage
1.7261
1 .9809
2.0083
2.3085
2.4470
2.4470
2.4476
2.4795
2.4842
3.2000
3.4037
3.9750
4.0908
4.7332
4.7987
4.9000
5.1402
5.2500
5.2790
5.3410
5.7000
5.8930
6.5400
6.7376
6.7992
6.8043
6.9500
7.0571
7.4375
7.7500
7.8442
8.2084
8.2543
8.2929
8.5000
8.8903
1-16
Operating
Millage
1.7261
1 .9809
2.0083
2.3085
2.4470
2.4470
2.4476
2.4795
2.4842
3.2000
3.4037
3.9750
4.0908
4.7332
4.6697
4.9000
5.1402
5.2500
5.2790
5.3410
5.7000
5.6555
6.5400
6.7376
6.4305
6.8043
6.5000
6.9195
6.6236
7.7500
7.8442
8.2084
7.6740
7.6351
7.6050
8.8903
Debt
Millage
0.0000 I
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.1290
0.0000
0.0000
0.0000
0.0000
0.0000
0.0000
0.2375
0.0000
0.0000
0.3687
0.0000
0.4500
0.1376
0.8139
0.0000
0.0000
0.0000
0.5803
0.6578
0.8950
0.0000
Where Your Tax Dollars Go
I Based on 2008/09 Tax Rates
Inland Navigation Dist 0.2%
City of Aventura 9.4%
So. Florida Water Man. 2.9%
Everglades Project 0.5%
Miami Dade 44.5%
Components of Property Tax bill for 2008-09
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
8.1534
7.7970
0.5346
0.0345
0.0894
1.7261
18.3350
1-17
Comparison of Number of Employees
200
180
~8~ ..... ~~
160
140
. ~5: .
.-
100
...nJmDIIDIIDIIEID
D' .
D&omJomJoJ!D
120
80
60
00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10
-+-Citywide D Police I
00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10
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 9 10 10 12 11 12 8 8 7 7
Information Technology 0 0 0 0 0 0 5 5 5 6
Public Safety 95 102 108 108 110 115 120 119 119 121
Community Development 12 12 12 11 11 10 10 10 9 9
Arts & Cultural Center 0 0 0 0 0 0 0 0 1 0
Community Services 17 17 16 16 16 17 24 31 28 28
Charter School* 0 0 0 0 2 2 3 3 3 3
Total 147 155 160 163 164 170 184 190 186 188
* Included in Charter School Fund Budget Document
1-18
2-1
SUMMARY OF
ALL FUNDS
CITY OF AVENTURA
I SUMMARY OF ALL FUNDS I
2009/10
OPERATING & CAPITAL OUTLAY
REVENUE PROJECTIONS
APPROVED HALF YEAR CITY MANAGER
FUND ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. FUND 2006/07 2007/08 2008/09 2008/09 2009/10
001 General Fund $ 63,932,661 $ 49,134,446 $ 47,634,716 $ 36,726,603 $ 46,312,308
110 Police Education Fund 8,490 13,229 14,988 13,341 10,000
120 Trans portation Fund 1,674,669 2,788,421 1,646,000 712,822 1,766,000
140 Police Capital Outlay Impact Fee Fund 39,314 83,941 9,714 23,690 18,890
170 Park Development Fund 99,868 1,930,166 768,666 770,130 140,000
180 911 Fund - 183,469 270,423 134,103 280,423
230-290 Debt Service Funds 2,820,764 2,729,143 2,721,604 1,461,062 2,726,196
320-391 Capital Projects Funds 104,073 1,896,006 6,799,664 104,680 -
410 Stormwater Utility Fund 1,473,272 938,864 841,468 303,807 841,468
620 Police Off Duty Services Fund 336,286 296,467 330,000 111,196 300,000
I Subtotal 60,489,387 69,993,141 61,037,023 40,360,323 62,396,276 I
Interfund Eliminations (2,228,497) (2,277,686) (4,680,687) (2,118,294) (2,404,418)
I Total Revenue $ 68,260,890 $ 67,716,666 $ 66,466,436 $ 38,242,030 $ 49,990,867 I
EXPENDITURES
DEPT.I APPROVED HALF YEAR CITY MANAGER
DIV. ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. DEPARTMENT 2006/07 2007/08 2008/09 2008/09 2009/10
Operating Expenditures:
0101 City Commission $ 116,163 $ 114,268 $ 116,443 $ 68,674 $ 118,943
0601 Office of the City Manager 803,178 837,800 888,267 371,061 913,876
0601 Legal 199,886 192,763 280,000 116,668 280,000
0801 City Clerk's Office 274,179 266,947 266,947 112,169 279,399
1001 Finance 836,080 763,394 808,647 374,370 841,488
1201 Information Technology 624,196 714,061 771,282 378,362 879,272
2001 Pu blic Safety 11,842,697 12,439,260 13,869,611 6,377 ,010 14,469,336
4001 Community Development 2,606,709 2,226,106 1,446,740 906,286 1,482,789
6001 Community Services 6,819,963 6,649,806 6,746,182 2,786,487 6,836,400
7001 Arts & Cultural Center - - 97,361 38,680 419,823
9001 Non-De partmental 1,913,606 1,682,797 1,746,000 690,410 1,614,000
I Subtotal 24,934,666 24,876,181 26,024,480 12,208,947 27,136,326 I
Capital Outlay:
8001 City Commission - - - - -
8006 Office of the City Manager 2,726 2,939 4,000 803 4,000
8006 Legal - - - - -
8008 City Clerk's Office 7,044 2,820 3,000 - 3,000
8010 Finance 36,636 20,866 6,080 2,149 2,000
8012 Information Technology 119,417 88,609 206,074 846 271,000
8020 Pu blic Safety 1,460,463 1,114,831 1,099,646 468,799 839,260
8040 Community Development 7,196 8,012 48,300 - 26,100
8060 Community Services 7,388,669 6,861,622 2,662,671 633,426 2,083,188
8069 Charter School 397,136 - - - -
8070 Arts & Cultural Center - - 6,700,000 296,063 326,000
8090 Non-De partmental 47,334 - - 16,160 -
8090 CIP Reserve - - 16,993,117 64,246 16,676,787
I Subtotal 9,466,600 8,089,699 27,610,788 1,471,479 20,129,336 I
Non - Departmental:
9001 Transfer to Funds - 166,626 99,664 - -
9001 Debt Service 2,711,989 2,702,912 2,721,604 1,193,267 2,726,196
I Subtotal 2,711,989 2,868,438 2,821,168 1,193,267 2,726,1961
I Total Expenditures $ 37,102,146 $ 36,823,218 $ 66,466,436 $ 14,873,693 $ 49,990,867 I
2-2
CITY OF AVENTURA
I SUMMARY OF ALL FUNDS I
2009/10
OPERATING & CAPITAL OUTLAY
DEPT.I APPROVED HALF YEAR CITY MANAGER
DIV. ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ 14,220,010 $ 15,146,035 $ 16,650,394 $ 7,672,079 $ 17,602,187
3000/3999 Contractual Services 5,481,287 4,906,289 4,518,200 2,366,687 4,951,823
4000/4999 Other Charges/Svcs 4,229,358 3,740,223 3,949,888 1,835,730 3,783,405
5000/5399 Commodities 520,576 640,683 675,200 212,833 580,600
5400/5999 Other Operating Expenses 212,428 266,023 230,798 121,618 217,310
I Subtotal 24,663,659 24,699,253 26,024,480 12,208,947 27,135,3261
6000/6999 Capital Outlay 9,467,144 8,920,633 27,610,788 2,138,704 20,129,335
7000/7999 Debt Service 2,711,989 2,702,912 2,721,504 1,193,267 2,726,196
8000/8999 Transfer to Funds - - 99,664 - -
I Total Expenditures $ 36,842,792 $ 36,322,798 $ 56,456,436 $ 15,540,918 $ 49,990,857 I
COMPARATIVE PERSONNEL SUMMARY
2006/07 2007/08 2008/09 2009/10
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 8 8 7 7
Information Technology 5 5 5 6
Public Safety 120 119 119 121
Community Development 10 10 9 9
Charter School* 3 3 3 3
Community Services 15 17 16 16
Arts & Cultural Center - - 1 -
I Total Full Time Employees 175 176 174 1761
Total Part Time Employees 9 14 12 12
* Included in Charter School Fund Budget Document
2-3
CITY OF AVENTURA
FUND BALANCE ANALYSIS
I DEPT.I APPROVED HALF YEAR CITY MANAGER I
DIV. ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. DEPARTMENT 2006/07 2007/08 2008/09 2008/09 2009/10
GENERAL FUND (001)
Beginning Balance/Carryover $ 16,003,834 $ 13,994,179 $ 15,710,661 $ 15,710,661 $ 15,452,283
Revenues/Sources 37,928,827 35,140,266 31,924,055 21,014,942 30,860,025
Expenditures/Uses (31,106,530) (28,943,308) (31,134,716) (13,892,763) (30,182,292)
, Ending Fund Balance $ 22,826,131 $ 20,191,137 $ 16,500,000 $ 22,832,841 $ 16,130,016 I
SPECIAL REVENUE FUNDS:
POLICE EDUCATION FUND (11 0)
Beginning Balance/Carryover $ - $ 4,601 $ 10,688 $ 10,688 $ 3,000
Revenues/Sources 8,490 8,628 4,300 2,653 7,000
Expenditures/Uses (9,326) (2,541) (14,988) (2,833) (10,000)
, Ending Fund Balance $ (836) $ 10,688 $ - $ 10,508 $ - I
STREET MAINTENANCE FUND (120)
Beginning Balance/Carryover $ $ 413,552 $ - $ $ 215,000
Revenues/Sources 1,674,659 2,374,869 1,646,000 712,822 1,551,000
Expenditures/Uses (1,676,583) (2,946,632) (1,646,000) (1,260,037) (1,766,000)
, Ending Fund Balance $ (1,924) $ (158,211 ) $ - $ (547,215) $ - I
POLICE CAPITAL OUTLAY IMPACT FEE FUND (140)
Beginning Balance/Carryover $ - $ 82,534 $ 8,714 $ 8,714 $ 18,390
Revenues/Sources 39,314 1,407 1,000 14,876 500
Expenditures/Uses (118,534) (75,227) (9,714) (12,022) (18,890)
, Ending Fund Balance $ (79,220) $ 8,714 $ - $ 11,568 $ - I
PARK DEVELOPMENT FUND (170)
Beginning Balance/Carryover $ - $ 1,895,417 $ 767,556 $ 767,556 $ 140,000
Revenues/Sources 99,868 34,749 1,000 2,574
Expenditures/Uses (177,837) (1,162,610) (768,556) (105,984) (140,000)
, Ending Fund Balance $ (77,969) $ 767,556 $ $ 664,146 $ - I
911 FUND (180)
Beginning Balance/Carryover $ - $ - $ 57,423 $ - $ 57,423
Revenues/Sources 183,459 213,000 134,103 223,000
Expenditures/Uses (126,036) (270,423) (110,923) (280,423)
, Ending Fund Balance $ - $ 57,423 $ - $ 23,180 $ - I
DEBT SERVICE FUNDS (230-290)
Beginning Balance/Carryover $ - $ 22,494 $ 20,442 $ 120,106 $
Revenues/Sources 2,820,764 2,706,649 2,701,062 1,340,946 2,726,196
Expenditures/Uses (2,711,989) (2,702,912) (2,721,504) (1,193,267) (2,726,196)
I Ending Fund Balance $ 108,775 $ 26,231 $ $ 267,785 $ - I
CAPITAL PROJECT FUNDS (320-391)
Beginning Balance/Carryover $ - $ 1,571,966 $ 99,664 $ $
Revenues/Sources 104,073 22,578 2,600,000 338
Expenditures/Uses (2,679,648) (1,891,447) (6,700,000) (295,053)
r Ending Fund Balance $ (2,575,575) $ (296,903) $ (4,000,336) $ (294,715) $ - I
STORMWATER UTILITY FUND (410)
Beginning Balance/Carryover $ - $ 38,907 $ - $ $
Revenues/Sources 1,473,272 899,957 841,458 303,807 841,458
Expenditures/Uses (557,635) (670,603) (841,458) (684,918) (841,458)
r Ending Fund Balance $ 915,637 $ 268,261 $ - $ (381,111) $ - I
POLICE OFF DUTY SERVICES FUND (620)
Beginning Balance/Carryover $ - $ - $ - $ $
Revenues/Sources 336,286 296,467 330,000 111,195 300,000
Expenditures/Uses (304,104) (254,995) (330,000) (101,412) (300,000)
r Ending Fund Balance $ 32,182 $ 41 ,472 $ - $ 9,783 $ - I
2-4
~ , fJQJ
~ nO~~
e~ 0-6- & 1J-V'"
GENERAL FUND
2-5
CITY OF AVENTURA
I GENERAL FUND - 001 I
SUMMARY OF BUDGET
2009/10
OPERA TING & 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 PROJECTIONS
APPROVED HALF YEAR CITY MANAGER
ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
CATEGORY 2006/07 2007/08 2008/09 2008/09 2009/10
Current Revenues $ 37,891,327 $ 35,059,266 $ 31,800,055 $ 20,952,942 $ 30,735,025
Transfers 37,500 81,000 124,000 62,000 125,000
Carryover 16,003,834 13,994,179 15,710,661 15,710,661 15,452,283
I Total Revenues $ 53,932,661 $ 49,134,445 $ 47,634,716 $ 36,725,603 $ 46,312,308 I
EXPENDITURES
DEPT.I APPROVED HALF YEAR CITY MANAGER
DIV. ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. DEPARTMENT 2006/07 2007/08 2008/09 2008/09 2009/10
Operating Expenditures:
0101 City Commission $ 115,163 $ 114,268 $ 116,443 $ 58,674 $ 118,943
0501 Office of the City Manager 803,178 837,800 888,267 371,051 913,875
0601 Legal 199,886 192,763 280,000 116,558 280,000
0801 City Clerk's Office 274,179 265,947 266,947 112,159 279,399
1001 Finance 835,080 753,394 808,647 374,370 841,488
1201 Information Technology 624,195 714,051 771,282 378,362 879,272
2001 Public Safety 11,529,167 12,106,678 13,395,623 6,219,265 14,040,336
4001 Community Development 2,506,709 2,225,105 1,445,740 906,286 1,482,789
5001 Community Services 4,598,889 3,964,088 4,230,982 1,942,967 4,305,400
7001 Arts & Cultural Center - - 97,361 38,580 419,823
9001 Non-Departmental 1,913,606 1,682,797 1,745,000 690,410 1,614,000
I Subtotal 23,400,052 22,856,891 24,046,292 11,208,682 25,175,326 I
Capital Outlay
8005 Office of the City Manager 2,726 2,939 4,000 803 4,000
8006 Legal - - - - -
8008 City Clerk's Office 7,044 2,820 3,000 - 3,000
8010 Finance 35,635 20,866 5,080 2,149 2,000
8012 Information Technology 119,417 88,509 205,074 845 271,000
8020 Public Safety 1,331,919 1,039,604 1,096,754 453,599 839,260
8040 Community Development 7,196 8,012 48,300 - 25,100
8050 Community Services 3,529,574 2,697,082 1,489,629 92,231 1,258,188
8070 Arts & Cultural Center - - - - 325,000
8090 Non-Departmental 444,470 - - 16,160 -
8090 CIP Reserve - - 16,500,000 - 16,130,016
I Subtotal 5,477,981 3,859,832 19,351,837 565,787 18,857,564 I
Transfer to Funds 2,228,497 2,226,585 4,236,587 2,118,294 2,279,418
I Subtotal 2,228,497 2,226,585 4,236,587 2,118,294 2,279,418 I
I Total $ 31,106,530 $ 28,943,308 $ 47,634,716 $ 13,892,763 $ 46,312,308 I
2-6
CITY OF AVENTURA
I GENERAL FUND - 001 I
CATEGORY SUMMARY
2009/10
REVENUE PROJECTIONS
APPROVED HALF YEAR CITY MANAGER
OBJECT ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
CODE CATEGORY 2006/07 2007/08 2008/09 2008/09 2009/10
310000/319999 Locally Levied Taxes $ 24,104,359 $ 23,498,629 $ 22,520,349 $ 17,496,038 $ 20,508,037
320000/329999 Licenses & Permits 6,759,321 6,264,736 4,676,706 807,234 4,520,000
330000/339999 Intergovernmental Revenues 3,947,873 2,418,246 2,308,000 1,332,609 3,288,788
340000/349999 Charges for Services 1,353,442 1,531,242 1,081,000 629,257 1,341,200
350000/359999 Fines & Forfeitures 404,617 424,016 339,000 557,210 797,000
360000/369999 Miscellaneous Revenues 1,321,715 922,397 875,000 130,594 280,000
380000/389999 Transfer from Funds 37,500 81,000 124,000 62,000 125,000
399900/399999 Fund Balance 16,003,834 13,994,179 15,710,661 15,710,661 15,452,283
I Total Available General Fund $ 53,932,661 $ 49,134,445 $ 47,634,716 $ 36,725,603 $ 46,312,308 I
EXPENDITURES
APPROVED HALF YEAR CITY MANAGER
OBJECT ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
CODE CATEGORY 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services 13,915,906 14,891,040 16,320,394 7,570,667 17,302,187
3000/3999 Contractual Services 4,463,315 3,475,286 3,009,000 1,524,167 3,420,823
4000/4999 Other Charges & Services 4,229,358 3,673,954 3,836,888 1,783,615 3,673,405
5000/5399 Commodities 520,576 640,683 675,200 212,833 576,600
5400/5499 Other Operating Expenses 270,897 175,928 204,810 117,400 202,310
I Total ol>erating~l>enses 23,400,052 22,856,891 24,046,292 11,208,682 25,175,326 I
6000/6999 Capital Outlay 5,477,981 3,859,832 19,351,837 565,787 18,857,564
8000/8999 Transfer to Funds 2,228,497 2,226,585 4,236,587 2,118,294 2,279,418
I Total expenditures $ 31,106,530 $ 28,943,308 $ 47,634,716 $ 13,892,763 $ 46,312,308 I
2-7
CITY OF AVENTURA
I GENERAL FUND - 001 I
FUND BALANCE ANALYSIS
2009/10
REVENUE PROJECTIONS
APPROVED HALF YEAR CITY MANAGER
ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
CATEGORY 2006/07 2007/08 2008/09 2008/09 2009/10
Beginning Fund Balance $ 16,003,834 $ 13,994,179 $ 15,710,661 $ 15,710,661 $ 15,452,283
Revenues/Sources:
Locally Levied Taxes
Property Taxes $ 17,127,913 $ 15,942,020 $ 15,504,349 $ 13,052,412 $ 13,248,037
Utility Taxes 4,016,484 4,299,132 4,003,000 2,211,999 4,185,000
Unified Comm. Tax 2,253,325 2,442,771 2,298,000 1,567,979 2,400,000
City Business Tax 706,637 814,706 715,000 663,648 675,000
I Subtotal 24,104,359 23,498,629 22,520,349 17,496,038 20,508,037 I
Licenses & Permits 6,759,321 6,264,736 4,676,706 807,234 4,520,000
Intergovernmental Rev. 3,947,873 2,418,246 2,308,000 1,332,609 3,288,788
Charges for Services 1,353,442 1,531,242 1,081,000 629,257 1,341,200
Fines & Forfeitures 404,617 424,016 339,000 557,210 797,000
Miscellaneous 1,321,715 922,397 875,000 130,594 280,000
Interfund Transfers In 37,500 81,000 124,000 62,000 125,000
I Subtotal 13,824,468 11,641,637 9,403,706 3,518,904 10,351,988 I
I Total Revenues/Sources $ 37,928,827 $ 35,140,266 $ 31,924,055 $ 21,014,942 $ 30,860,025 I
APPROVED HALF YEAR CITY MANAGER
OBJ ECT ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
CODE CATEGORY 2006/07 2007/08 2008/09 2008/09 2009/10
Expenditures/Uses:
Operating Expenditures
0101 City Commission $ 115,163 $ 114,268 $ 116,443 $ 58,674 $ 118,943
0501 Office of the City Manager 803,178 837,800 888,267 371,051 913,875
0601 Legal 199,886 192,763 280,000 116,558 280,000
0801 City Clerk's Office 274,179 265,947 266,947 112,159 279,399
1001 Finance 835,080 753,394 808,647 374,370 841,488
1201 Information Technology 624,195 714,051 771,282 378,362 879,272
2001 Public Safety 11,529,167 12,106,678 13,395,623 6,219,265 14,040,336
4001 Community Development 2,506,709 2,225,105 1,445,740 906,286 1,482,789
5001 Community Services 4,598,889 3,964,088 4,230,982 1,942,967 4,305,400
7001 Arts & Cultural Center - - 97,361 38,580 419,823
9001 Non-Depa rtmenta I 1,913,606 1,682,797 1,745,000 690,410 1,614,000
I Total Operating Expenditures 23,400,052 22,856,891 24,046,292 11,208,682 25,175,3261
Capital Outlay Expenditures 5,477,981 3,859,832 2,851,837 565,787 2,727,548
Interfund Transfers Out 2,228,497 2,226,585 4,236,587 2,118,294 2,279,418
I Total Expenditures/Uses 31,106,530 28,943,308 31,134,716 13,892,763 30,182,2921
Ending Fund Balance
Designated for
I Capital Improvements 22,826,131 20,191,137 16,500,000 22,832,841 16,130,016 I
2-8
2-9
N
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e~ O! &1-fP\r
REVENUE
PROJECTIONS
CITY OF AVENTURA
I GENERAL FUND - 001 I
REVENUE PROJECTIONS
2009/10
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
Locallv Levied Taxes
3111000 Ad Valorem Taxes-Current $ 16,997,222 $ 16,719,769 $ 16,479,349 $ 13,011,737 $ 13,223,037
3112000 Ad Valorem Taxes-Delinquent 130,691 222,261 26,000 40,676 26,000
3141000 Utility Tax -Electric 3,363,499 3,636,066 3,418,000 1,768,280 3,600,000
3143000 Utility Tax-Water 609,024 619,660 660,000 418,010 660,000
3144000 Utility Tax -Gas 43,961 44,417 36,000 26,709 36,000
3149000 Unified Communications Tax 2,263,326 2,442,771 2,298,000 1,667,979 2,400,000
3161000 City Business Tax 706,637 814,706 716,000 663,648 676,000
r Subtotal 24,104,369 23,498,629 22,620,349 17 ,496,038 20,608,037 I
Licenses & Permits
3221000 Building Permits 1,983,608 1,616,627 800,000 616,314 700,000
3221600 Radon/Code CompAdmn. Fee 1,606 669 - 329 -
3222000 Certificate of Occupancy 416,428 339,016 60,000 73,496 26,000
3231000 Franchise Fee-Electric 3,760,394 3,762,169 3,306,706 - 3,300,000
3234000 Franchise Fee-Gas 64,717 61,639 60,000 26,832 60,000
3237100 Franchise Fee-Sanitation 400,141 426,880 410,000 173,901 410,000
3238000 Franchise Fee-Towing 19,322 30,093 26,000 16,047 30,000
3291000 Engineering Permits 124,106 38,764 36,000 2,316 6,000
r Subtotal 6,769,321 6,264,736 4,676,706 807,234 4,620,000 I
Intergovernmental Revenues
3312100 Bulletproof Vests 10,401 2,966 - 1,702 -
3312261 Aggressive Driving Program - - - 120,146 -
3312276 SCBA Grant 60,000 - - - -
3312276 American Recovery Reinvestmen - - - - 1,014,788
3312660 Byrne Grant 12,872 7,336 - 148 -
3312910 FEMA 168,687 62,462 - - -
3342008 HIDTA Grant 7,976 - - - -
3342009 Justice Assistance Grant - - - 6,663 86,000
3342117 Electronic LEO Prints 10,000 - - - -
3344901 Maintenance Agreement Paymen 8,677 8,677 - 4,339 -
3361200 State Revenue Sharing 334,116 390,923 390,000 212,146 366,000
3361600 Alcoholic Beverage License 19,373 14,867 19,000 1,236 16,000
3361800 Half Cent Sales Tax 1,894,418 1,876,399 1,864,000 879,839 1,768,000
3364930 Fuel Tax Refund 13,266 12,724 - 2,379 8,000
3372106 Community Policing 6,262 - - - -
3374000 County- Miami Gardens Drive Ext. 1,363,936 - - 91,188 -
3377601 MPO Transit Study 14,264 - - - -
3382000 County Business Tax 44,746 42,893 46,000 13,836 42,000
r--SubtotaI 3,947,873 2,418,246 2,308,000 1,332,609 3,288,788 I
Charges For Services
3413000 Certificate of Use Fees 3,710 6,716 6,000 2,766 6,200
3419000 Election Filing Fees 100 - - - -
3419600 Lien Search Fees 62,368 37,286 26,000 22,060 26,000
3421300 Police Services Agreement 644,376 484,671 441,000 242,261 666,000
3426000 Development Review Fees 96,186 197,197 26,000 26,632 26,000
3471000 Rec/Cultural Events 40,646 66,416 60,000 33,634 60,000
3472000 Parks & Recreation Fees 73,169 110,210 86,000 81,898 90,000
3472600 Community Center Fees 178,781 193,703 170,000 116,281 176,000
3473000 AACC Fees and Rentals - - - - 30,000
3474000 Founders Day 47,960 42,679 46,000 34,200 40,000
3476000 Summer Recreation 317,279 393,466 226,000 70,736 236,000
I Subtotal 1,363,442 1,631,242 1,081,000 629,267 1,341,200 I
2-10
Fines & Forfeitures
3511000 County Court Fines 398,717 404,653 274,000 162,447 390,000
3541000 Code Violation Fines 5,900 19,363 65,000 5,062 7,000
3542000 Red Light Violations 389,701 400,000
,--subtotaI 404,617 424,016 339,000 557,210 797,000 I
Misc. Revenues
3611000 Interest Earnings 1,230,834 853,977 800,000 116,210 250,000
3644200 Sale of Assets 42,090 40,359 5,000 2,154 5,000
3644910 Lost/Abandoned Property 20 110
3691000 Cobra Billings 10,418 4,542
3699000 Misc. Revenues 38,353 23,519 70,000 12,120 25,000
I Subtotal 1,321,715 922,397 875,000 130,594 280,000 I
Non-Revenue
3811018 Transfer from 911 Fund 51,000 94,000 47,000 125,000
3811019 Transfer from Charter School Op 37,500 30,000 30,000 15,000
3999000 Carryover 16,003,834 13,994,179 15,710,661 15,710,661 15,452,283
I Subtotal 16,041,334 14,075,179 15,834,661 15,772,661 15,577,283 I
I Total Available General Funl $ 53,932,661 $ 49,134,445 $ 47,634,716 $ 36,725,603 $ 46,312,308 I
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 $8,063,834,953. This amount is 14.6% or $1,375,972,598 lower than last year. The
City experienced a 16.8% reduction in the taxable assessed property values due to the
impact of the decline in the housing market caused by the economic recession.
However, a 2.2% increase attributed to new construction resulted in an overall taxable
values loss of 14.6%. The ad valorem millage levy for fiscal year 2009/10 is
recommended to be 1.7261, which is the same rate adopted last year. This will
generate $12,223,037 compared to last year's amount of $15,479,349. This represents
the fifteenth year without an increase.
City Tax Rate History:
1995/96 to 2006/07 - 2.2270
2007/08 to present - 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.
3141000 Utility 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 Utility 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.
3144000 Utility 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.
2-12
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 and a slight reduction due to the economy
3211000 City 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 2008/09 fiscal year.
LICENSES AND PERMITS
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 13% decrease compared with
the 2008/09 levels.
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 a decline of 4% compared to the actual amount collected for
2007/08.
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.
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.
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
renovation/excavation by the City staff. The amount budgeted is based on actual
collections in the 2008/09 fiscal year and expectations for next year.
2-13
INTERGOVERNMENTAL REVENUES
3312276 American Recovery Reinvestment Act - Federal stimulus funds anticipated for
transportation and transit capital improvements.
3342008 Justice Assistance Grant - Federal stimulus funds for the COPS program to
fund additional police officers.
3344901 Maintenance Aqreement Payment - Funds provided by FDOT 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 and the current state of the economy.
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 current fiscal year which includes a 5% reduction compared to the prior year.
3382000 County 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 officers pursuant to agreement and also includes 2 additional officers.
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.
2-14
3472000 Parks & Recreation Fees - This includes non-resident fees for entering the
park and user fees associated with the various programs at Founders Park and
Waterways Park.
3472500 Community Center Fees - This represents membership fees and user fees
charged for the various programs provided at the Community Recreation Center.
3473000 Arts & Cultural Center Fees and Rentals - This represents anticipated
revenue from rental fees, grants and the summer performing arts camp.
3475000 Summer Recreation - This represents fees charged for participants in the
City's Summer recreation Program.
FINES & FORFEITURES
3511000 County 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.
3542000 Red Liqht Violations - Revenues generated from the Traffic Safety Camera
Program. Projection is based on historical data.
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 Carryover -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
2009/10
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.
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ 62,124 $ 62,076 $ 59,405 $ 31,123 $ 62,063
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services 33,112 33,579 34,738 17,287 35,780
5000/5399 Commodities 2,015 1,834 3,500 117 3,300
5400/5499 Other Operating Expenses 17,912 16,779 18,800 10,147 17,800
I Total Operating Expenses $ 115,163 $ 114,268 $ 116,443 $ 58,674 $ 118,943
I PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2006/07 2008/09 2007/08 2009/10
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
2009/10
BUDGETARY ACCOUNT SUMMARY
001-0101-511
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
PERSONAL SERVICES
1210 Commission Salaries $ 55,017 $ 55,000 $ 55,000 $ 27,500 $ 55,000
2101 RCA 6,683 6,761 4,208 3,426 6,865
2401 Workers' Compensation 424 315 197 197 198
I Subtotal 62,124 62,076 59,405 31,123 62,063 I
OTHER CHARGES & SERVICES
4030 Legislative Expenses 33,112 33,579 34,738 17,287 35,780
I Subtotal 33,112 33,579 34,738 17,287 35,780 I
COMMODITIES
5101 Office Supplies 416 513 300 - 300
5290 Other Operating supplies 1,599 1,321 3,200 117 3,000
I Subtotal 2,015 1,834 3,500 117 3,300 I
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships 7,785 13,593 7,800 6,571 7,800
5420 Conferences & Seminars 10,127 3,186 11,000 3,576 10,000
I Subtotal 17,912 16,779 18,800 10,147 17,800 I
I Total City Commission $ 115,163 $ 114,268 $ 116,443 $ 58,674 $ 118,943 I
2-18
CITY COMMISSION
BUDGET JUSTIFICATIONS
4030 Leqislative Expense - This account represents the $5,111 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
OFFICE OF THE
CITY MANAGER
CITY OF AVENTURA
I OFFICE OF THE CITY MANAGER I
2009/10
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 HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ 641,177 $ 681,928 $ 717,967 $ 318,246 $ 745,575
3000/3999 Contractual Services 53,275 55,130 53,000 25,685 53,000
4000/4999 Other Charges & Services 95,488 90,997 98,500 24,144 96,500
5000/5399 Commodities 5,038 3,272 5,500 1,059 5,500
5400/5499 Other Operating Expenses 8,200 6,473 13,300 1,917 13,300
I Total operating expenses $ 803,178 $ 837,800 $ 888,267 $ 371,051 $ 913,875 I
I PERSONNEL ALLOCATION SUMMARY I
Position No. Pos ition Title 2006/07 2007/08 2008/09 2009/10
0101 City Manager 1 1 1 1
0201 Secretary to City Manager 1 1 1 1
0701 Assistant to City Manager/Personnel Officer 1 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
l.
I City M~
City Manager's I- I- Assistant to City
Capital Projects 1-
Secretary Manager Manager/Personnel
Officer
I I I
Reception ist/ 1-
Information Clerk
L
2-22
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2009/10
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. Coordinate and oversee the City's new Arts & Cultural Center operations.
13. Maintain effective personnel system to allow for timely recruitment and hiring of
employees.
I PERFORMANCE WORKLOAD INDICA TORS I
ACTUAL ACTUAL PROJECTED ESTIMA TE
2006/07 2007/08 2008/09 2009/10
Citizen Requests & Inquires 76 86 75 75
Commission Requests 32 29 30 30
Community Meetings Attended 24 22 20 20
Agenda Back up Items Prepared 102 96 62 50
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 20 17 16 16
Capital Projects Completed 20 17 16 16
City Manager Briefing Reports 12 12 12 12
Number of New Hires 5 6 4 4
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CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2009/10
BUDGETARY ACCOUNT SUMMARY
001-0501-512
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
PERSONAL SERVICES
1201 Employee Salaries $ 459,786 $ 484,803 $ 506,518 $ 217,669 $ 525,836
1401 Overtime 72 - - - -
2101 ACA 26,664 28,362 38,749 13,475 40,226
2201 Pension 70,786 77,395 85,887 39,169 92,724
2301 Health, Life & Disability 75,458 85,091 80,800 44,435 80,477
2401 Workers' Compensation 8,411 6,277 6,013 3,498 6,312
I Subtotal 641,177 681,928 717,967 318,246 745,575 I
CONTRACTUALSER~CES
3170 Lobbyist Services 50,000 50,040 50,000 25,000 50,000
3180 Medical Exams-New Employees 3,275 5,090 3,000 685 3,000
I Subtotal 53,275 55,130 53,000 25,685 53,000 I
OTHER CHARGES & SERVICES
4001 Travel & Per Diem 932 2,609 4,000 244 4,000
4040 Administrative Expenses 306 - 600 - 600
4041 Car Allowance 8,400 9,400 11,400 5,700 11 ,400
4101 Communication Services 2,325 1,808 2,500 901 2,500
4701 Printing & Binding 5,912 3,456 3,000 589 3,000
4710 Printing\Newsletter 44,690 47,980 53,000 13,200 53,000
4815 Web Page Maintenance 5,280 - - - -
4910 Advertising 27,643 25,744 24,000 3,510 22,000
I Subtotal 95,488 90,997 98,500 24,144 96,500 I
COMMODITIES
5101 Office Supplies 2,982 2,840 4,000 1,003 4,000
5120 Computer Operating Supplies 1,720 - 1,000 - 1,000
5290 Other Operating Supplies 336 432 500 56 500
I Subtotal 5,038 3,272 5,500 1,059 5,500 I
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships 5,247 4,725 6,800 1,393 6,800
5420 Conferences & Seminars 2,597 1,514 3,000 524 3,000
5450 Training 245 - 2,500 - 2,500
5901 Contingency 111 234 1,000 - 1,000
I Subtotal 8,200 6,473 13,300 1,917 13,300 I
I Total City Manager $ 803,178 $ 837,800 $ 888,267 $ 371,051 $ 913,8751
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 vanous 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
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LEGAL
CITY OF AVENTURA
I LEGAL I
2009/10
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 HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services 199,471 192,763 275,000 115,238 275,000
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5499 Other Operating Expenses 415 - 5,000 1,320 5,000
I Total Operating Expenses $ 199,886 $ 192,763 $ 280,000 $ 116,558 $ 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 INDICA TORS 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
2009/10
BUDGETARY ACCOUNT SUMMARY
001-0601-514
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CA TEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
CONTRACTUAL SERVICES
3120 Prof. Services - Legal $ 199,409 $ 192,668 $ 275,000 $ 115,238 $ 275,000
3301 Court Costs & Fees 62 95 - - -
I Subtotal 199,471 192,763 275,000 115,238 275,000 I
OTHER OPERATING EXPENSES
5901 Contingency 415 - 5,000 1,320 5,000
~total .. 415 5,000 1,320 5,000 I
-
I Total Legal $ 199,886 $ 192,763 $ 280,000 $ 116,558 $ 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, at an hourly rate of $197, other special counsel and Leibowitz &
Associates, P.A. to perform legal services required by the City Commission and City
Manager.
2-28
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CITY CLERK'S
OFFICE
CITY OF AVENTURA
I CITY CLERK'S OFFICE I
2009/10
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 distribute 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 HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ 183,331 $ 193,765 $ 202,647 $ 84,818 $ 216,499
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services 85,245 66,888 57,400 24,903 56,000
5000/5399 Commodities 3,609 3,589 4,400 1,504 4,400
5400/5499 Other Operating Expenses 1,994 1,705 2,500 934 2,500
I Total Operating Expenses $ 274,179 $ 265,947 $ 266,947 $ 112,159 $ 279,399 I
I PERSONNEL ALLOCATION SUMMARY I
Position No. Position Title 2006/07 2007/08 2008/09 2009/10
0501 City Clerk 1 1 1 1
9601 Admin. Asst to City Clerk 1 1 1 1
Total 2 2 2 2
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City Clerk's Office
Organization Chart
City Clerk
Admin. Asst to City
Clerk
I
2-31
1-
CITY OF AVENTURA
I CITY CLERK'S OFFICE I
2009/10
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 INDICA TORS I
ACTUAL ACTUAL PROJECTED
2006/07 2007/08 2008/09
No. of Sets of Minutes Prepared 35 41 40
No. of Public Notices Prepared 30 28 45
No. of Legal Advertisements Published 30 37 35
No. of Ordinances Drafted 5 7 6
No. of Resolutions Drafted 17 26 25
No. of Lien Requests Responded To 1029 782 1000
No. of Welcome Letters Prepared 302 339 500
No. of Agenda Packages Prepared/Distributed 34 30 40
No. of Agenda Recaps Prepared/Distributed 12 10 11
No. of Code Enforcement Hearings Scheduled 0 0 3
2-32
ESTIMATED
2009/10
40
35
35
6
25
850
400
40
11
300
CITY OF AVENTURA
CITY CLERK'S OFFICE
2009/10
BUDGETARY ACCOUNT SUMMARY
001-0801-519
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
PERSONAL SERVICES
1201 Employee Salaries $ 140,648 $ 148,203 $ 153,118 $ 62,915 $ 159,144
1401 Overtime 530 532 300 248 300
2101 FICA 10,308 10,800 11,714 4,213 12,175
2201 Pension 17,709 18,599 21,437 9,274 23,420
2301 Health, Life & Disability 13,452 15,088 15,528 7,889 20,887
2401 Workers' Compensation 684 543 550 279 573
I Subtotal 183,331 193,765 202,647 84,818 216,499 I
OTHER CHARGES & SERVICES
4001 Travel & Per Diem 860 1,249 3,500 - 3,500
4041 Car Allowance 3,000 3,500 2,400 3,000 6,000
4101 Telephone 385 530 500 244 500
4701 Printing & Binding 1,381 227 3,000 444 3,000
4730 Records Retention 495 668 10,000 1,150 5,000
4740 Ordinance Codification 2,256 2,756 3,000 525 3,000
4911 Legal Advertising 38,471 33,149 35,000 19,540 35,000
4915 Election Expenses 38,397 24,809 - - -
I Subtotal 85,245 66,888 57,400 24,903 56,000 I
COMMODITIES
5101 Office Supplies 3,078 2,298 3,000 1,049 3,000
5120 Computer Operating Supplies 471 646 600 443 600
5290 Other Operating Supplies 60 645 800 12 800
I Subtotal 3,609 3,589 4,400 1,504 4,400 I
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships 1,144 875 1,300 934 1,300
5420 Conferences & Seminars 850 830 1,200 - 1,200
I Subtotal 1,994 1,705 2,500 934 2,500 I
I Total City Clerk $ 274,179 $ 265,947 $ 266,947 $ 112,159 $ 279,399 I
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
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FINANCE
CITY OF AVENTURA
I FINANCE I
2009/10
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 HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ 727,066 $ 650,339 $ 686,547 $ 316,261 $ 730,188
3000/3999 Contractual Services 59,594 74,479 75,000 46,949 72,000
4000/4999 Other Charges & Services 29,834 12,231 27,800 5,798 20,700
5000/5399 Commodities 7,191 7,787 9,300 3,560 8,600
5400/5499 Other Operating Expenses 11,395 8,558 10,000 1,802 10,000
I Total Operating Expenses $ 835,080 $ 753,394 $ 808,647 $ 374,370 $ 841,488 I
I PERSONNEL ALLOCATION SUMMARY I
Pos ition No. Position Title 2006/07 2007/08 2008/09 2009/10
1001 Finance Director 1 1 1 1
3001 Executive Assistant/Risk Mgm. Coordinator 1 1 1 1
1201 -1202 Accountant 2 3 2 2
1301 Purchasing Agent 1 1 1 1
1502 Controller 1 1 1 1
3601 Customer Service Rep. II 1 1 1 1
8801 Payroll/Accts Pay Coord 1 - - -
Total 8 8 7 7
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Finance Department
Organization Chart
Risk Management
Finance Director l Executive Assistant/Risk
I Manager Coordinator
.
-
Controller
Accounting . I Purchasing
I
I.
2ACCO~ Purchasing Agent
L I
Customer Service
Representative II
2-37
CITY OF AVENTURA
FINANCE
2009/10
OBJECTIVES
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.
PERFORMANCE WORKLOAD INDICA TORS
ACTUAL ACTUAL PROJECTED ESTIMA TE
2006/07 2007/08 2008/09 2009/10
% 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 4 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 99% 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
2009/10
BUDGETARY ACCOUNT SUMMARY
001-1001-513
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007108 2008/09 2008/09 2009/10
PERSONAL SERVICES
1201 Employee Salaries $ 541,008 $ 459,390 $ 486,527 $ 219,353 $ 516,196
1401 Overtime - 122 300 - 300
2101 RCA 34,829 33,308 37,219 15,097 39,489
2201 Pension 74,803 64,315 68,114 31,448 74,651
2301 Health, Life & Disability 73,016 91,565 92,640 49,421 97,693
2401 Workers' Compensation 2,585 1,639 1,747 942 1,858
2501 Unemployment 825 - - - -
ISUbtotal 727,066 650,339 686,547 316,261 730,1881
CONTRACTUAL SERVICES
3190 Prof. Services 10,026 11,268 13,000 1,949 -
3201 Prof. Services - Auditor 49,568 63,211 62,000 45,000 72,000
I Subtotal 59,594 74,479 75,000 46,949 72,000 I
OTHER CHARGES & SERVICES
4001 Travel & Per Diem 5,603 3,113 8,850 1,068 7,000
4041 Car Allowance 6,400 500 - - -
4101 Communication Services 510 1,246 1,200 550 1,200
4610 R&M - Vehicles - 82 750 1,910 1,500
4650 R&M- Office Equipment - 125 500 - 500
4701 Printing & Binding 5,615 2,921 5,000 1,341 4,000
4910 Advertising 11,212 4,244 11,000 929 6,000
4990 Other Current Charges 494 - 500 - 500
I Subtotal 29,834 12,231 27,800 5,798 20,700 1
COMMODITIES
5101 Office Supplies 4,994 4,104 5,000 2,220 5,000
5120 Computer Operating Supplies 2,143 837 500 443 800
5220 Gas & Oil - 1,933 3,500 871 2,500
5290 Other Operating~~'plies 54 913 300 26 300
I Subtotal 7,191 7,787 9,300 3,560 8,600 I
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships 5,935 2,972 3,500 1,232 3,500
5420 Conferences & Seminars 2,329 3,403 4,000 570 4,000
5450 Training 2,130 1,831 2,000 - 2,000
5901 Contingency 1,001 352 500 - 500
I Subtotal 11,395 8,558 10,000 1,802 10,000 1
I Total Finance $ 835,080 $ 753,394 $ 808,647 $ 374,370 $ 841,4881
2-39
FINANCE
BUDGET JUSTIFICATIONS
2501 Unemplovment - Represents reimbursement to the state for unemployment
compensation claims for all Departments.
3190 Professional Services - The cost of hiring an actuary to conduct an actuarial
evaluation as required by GASB for Other Post Employment Benefits which must be
included in the CAFR.
3201 Professional Services - Auditor - The cost of an audit firm to perform the City's
year-end financial audit, including any Single audits pertaining to State and Federal
grants plus any additional services as required by GASB or other auditing standards.
4001 Travel & Per Diem - Costs of employees to attend conferences and seminars in
order to remain current in their respective field.
Government Finance Officers Association
Florida Government Finance Officers Association
Florida Institute of Certified Public Accountants
Florida Association of Public Purchasing Officer
National Institute of Governmental Purchasing
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 cost of advertising all bids and RFP notices.
5410 Subscriptions & Memberships - Includes the cost to fund memberships and
subscriptions to professional organizations.
Government Finance Officers Association
Florida Government Finance Officers Association
Florida Institute of Certified Public Accountants
Florida Association of Public Purchasing Officer
National Institute of Governmental Purchasing
National Contract Management Association
5420 Conferences & Seminars - Includes the cost to maintain professional designations
as well as educate and inform staff of the latest developments and trends in their
respective field.
Government Finance Officers Association
Florida Government Finance Officers Association
Florida Institute of Certified Public Accountants
Florida Association of Public Purchasing Officer
National Institute of Governmental Purchasing
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2-41
INFORMA TION
TECHNOLOGY
CITY OF AVENTURA
I INFORMA TION TECHNOLOGY I
2009/10
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.
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ 469,641 $ 531,336 $ 556,922 $ 291,643 $ 676,637
3000/3999 Contractual Services 10,000 10,070 13,000 - 10,000
4000/4999 Other Charges & Services 117,741 143,202 165,750 79,529 160,525
5000/5399 Commodities 19,331 17,845 21,800 3,134 18,300
5400/5499 Other Operating Expenses 7,482 11,598 13,810 4,056 13,810
I Total Operating Expenses $ 624,195 $ 714,051 $ 771,282 $ 378,362 $ 879,272 I
I PERSONNEL ALLOCATION SUMMARY I
Position No. Position Title 2006/07 2007/08 2008/09 2009/10
9201 Information Technology Director 1 1 1 1
8701 Network Administrator II 1 1 1 1
1402 Network Administrator I 1 1 1 1
8001 Webmaster/Communications Specialist 1 1 1 1
9701 Support Specialist 1 1 1 1
IT Project Coordinator - - - 1
Total 5 5 5 6
2-42
Information Technology Department
Organization Chart
-
Information
Technology Director
I
I I I I
Network Webmaster/ Support IT Project
Communications
Administrator (2) Specialist (1) Specialist (1) Coordinator (1)
I I I I
2-43
I
1.
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2009/10
OBJECTIVES
2.
Provide a secure computer network for applications, sharing of common files, email,
etc.
Provide a central computer system that serves the information management needs of
all departments.
Provide help desk services for all City staff.
Develop a 3 - 4 year replacement cycle for computing equipment.
Expand E- government applications and services.
Address departmental and customer requests to enhance the information on the City's
and ACES's website.
Enhance the City's intranet to provide timely information to the City's staff.
Deliver a consistent message to the City's customers by coordinating
communications.
Improve AVTV and the City's Information Radio Station WPZQ420 1650AM by
keeping information accurate and current and by varying programming.
Coordinate the creation and distribution of the City's newsletters and annual report.
Provide training on computer applications and computer related topics.
3.
4.
5.
6.
7.
8.
9.
10.
11.
PERFORMANCE WORKLOAD INDICA TORS
ACTUAL ACTUAL PROJECTED ESTIMATED
2006/07 2007/08 2008/09 2009/10
% of time computer network is operational 99 99 99 99
% of time www.cityofaventura.com is available 99 99 99 99
% of time www.aventuracharter.org is available N/A N/A 99 99
Number of workstations supported 190 225 235 235
Number of physical servers supported 22 25 25 20
Number of virtual servers supported N/A N/A 2 10
Number of help desk support cases 3,176 3,339 3,200 3,200
Number of newsletters and annual reports coordinated 4 4 4 4
Number of training sessions held 2 4 4 4
2-44
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2009/10
BUDGETARY ACCOUNT SUMMARY
001-1201-513
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
PERSONAL SERVICES
1201 Employee Salaries $ 337,961 $ 380,024 $ 398,613 $ 204,898 $ 484,488
2101 RCA 25,390 27,678 30,494 14,449 37,063
2201 Pension 47,843 53,203 55,806 29,259 69,131
2301 Health, Life & Disability 56,806 69,059 70,578 42,157 84,215
2401 Workers' Compensation 1,641 1,372 1,431 880 1,739
I Subtotal 469,641 531,336 556,922 291,643 676,637 I
CONTRACTUAL SERVICES
3130 Computer Programmer 10,000 9,800 10,000 - 8,000
3190 Prof. Services - 270 3,000 - 2,000
I Subtotal 10,000 10,070 13,000 - 10,000 I
OTHER CHARGES & SERVICES
4001 Travel & Per Diem 2,302 4,366 6,000 1,145 6,000
4041 Car Allowance 4,400 4,800 6,000 3,000 6,000
4101 Communication Services 6,714 6,365 8,500 3,967 9,400
4650 R&M- Office Equipment 100,779 120,231 137,000 69,096 130,875
4701 Printing & Binding 546 163 500 237 500
4851 Web Page Maintenance 3,000 7,277 7,500 2,084 7,500
4990 Other Current Charges - - 250 - 250
I Subtotal 117,741 143,202 165,750 79,529 160,525 I
COMMODITIES
5101 Office Supplies 1,700 2,221 3,000 969 3,000
5120 Computer Operating Supplies 17,631 15,624 18,500 2,165 15,000
5290 Other operating supplies - - 300 - 300
I Subtotal 19,331 17 ,845 21,800 3,134 18,300 I
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships 2,652 1,539 2,460 222 2,460
5420 Conferences & Seminars 830 2,059 3,350 475 3,350
5450 Training 4,000 8,000 8,000 3,359 8,000
5901 Contingency - - - - -
f$Ubtotal 7,482 11,598 13,810 4,056 13,810 I
I Total Information Technology $ 624,195 $ 714,051 $ 771,282 $ 378,362 $ 879,2721
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 and the translation
tool subscription.
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
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
N
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PUBLIC SAFETY
CITY OF AVENTURA
I POLICE I
2009/10
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.
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ 10,265,004 $ 10,894,784 $ 11,983,123 $ 5,632,558 $ 12,797,836
3000/3999 Contractual Services 83,136 40,126 43,000 27,440 46,500
4000/4999 Other Charges & Services 685,102 575,791 755,500 356,434 682,000
5000/5399 Commodities 425,758 551,076 566,000 178,678 466,000
5400/5499 Other Operating Expenses 70,167 44,901 48,000 24,155 48,000
I Total Operating Expenses $ 11,529,167 $ 12,106,678 $ 13,395,623 $ 6,219,265 $ 14,040,336 I
I PERSONNEL ALLOCATION SUMMARY I
Position No. Pos ition Title 2006/07 2007/08 2008/09 2009/10
0901 Police Chief 1 1 1 1
3002 Executive Assistant 1 1 1 1
2201-2202 Captains 3 3 3 2
2601 Commander 1 1 1 1
1701-1704 Lieutenants 3 3 3 4
2301-2312 Sergeants 11 11 11 11
2001-2059 Police Officers 56 56 55 58
2901-2902 Crime Scene Tech 2 2 2 2
2801-2807 Police Service Aides 8 8 8 6
2101-2105 Detectives 5 5 6 7
6201 Crime Pre v 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 1
2701-2704 Communication Officer 4 4 4 4
6701-6706 Communication Officer II 6 6 6 6
12901-12902 Communication Officer III 2 2 2 2
13001-13003 Communication Supervisor 3 3 3 3
3401-3403 Administrative Asst. I 4 - 2 -
8501-8502 Administrative Asst. II - 2 2 2
8601-8602 Administrative Asst. III - 2 - 2
8401 Asst. Fleet Manager 1 1 1 1
6401 Victim Advocate 1 - - -
7501 Aeet Manager/Quartermaster 1 1 1 1
Total 120 119 119 121
2-49
I POLICE DEPARTMENT I
2009/10
Organization Chart
Chief of Police 1 rExecutive Assistant
dJ I
I I
Administrative Operations Specialized Services
Services Captain Captain
Commander 2 Lieutenants Lieutenant
Lieutenant
I I
I I
6 Patrol Sergeants 2 Sergeants
34 Patrol Officers 5 Detectives
1 Patrol Officers 1 Detecbve
1 911 Manager 1 Mall Sergeant 1 CSU Sergeant
15 Comm. Officers/Supervisors 9 Mall Officers 5 CSU Officers
1 Records Supervisor 2 Mall Officers 2 Crime Scene Technicians
2 Records Clerks 4 PSA's 2 Admin. Assistant
1 Data Entry Clerk 1 Sergeant Traffic 1 Crime Prevention Specialist
1 PSA 5 Traffic Officers 1 Crime Analyst
! Detective 1 Marine Patrol 1 PSA
1 Fleet Mgr/Quartermaster 1 School Resource Officers 1 Admin Assistant
1 Ass!. Fleet Mgr. 1 Admin. Assistant
2-50
CITY OF AVENTURA
POLlC E
2009/10
I OBJECTIVES I
1. Conduct staff inspections and keep CALEA files up to date. Review Procedural
Directives, place documentation of compliance in files 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; implement software integration with MDFR
to transfer medically related emergency calls for service to Miami-Dade County Fire
Rescue directly into their CAD system.
4. Enhance manner and method of tracking personal issues and records through the
addition of computer software programs.
5. Maintain service levels and enhance the capabilities of the Special Services Division
to provide a Detective to handle crimes related to fraud, computers and ID theft.
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. Continue to enhance police coverage and services at the Aventura mall through
cooperation between the city and the mall.
I PERFORMANCE WORKLOAD INDICA TORS I
ACTUAL ACTUAL PROJECTED ESTIMATE
2006/07 2007/08 2008/09 2009/10
Man-hours Assigned to traffic flow
Issues 12,480 12,480 14560 16500
Progress Toward National Re-
accreditation 50% 100% 100% 25%
Personnel Hired 10 10 5 6
Progress Toward E911 Center 75% 100% 100% 100%
Manhours Assigned to Community
Policing 8,320 8320 1000 360
Progress Toward Emergency Management
Programs 100% 100% 100% 100%
Community Programs 25 27 50 60
Community Presentations 40 56 60 65
Manhours Assigned to School 4,160 4160 2410 2400
2-51
Resources
Calls for Service 33,707 35,392 33500 33500
Arrests 1,759 2300 2300 2300
Accidents 2,169 2100 2100 2100
Traffic Citations 17,644 17,644 17000 17000
Parking Citations Issued 4,359 4,359 4100 4100
Part 1 Crimes Reported 2,165 2,165 2400 2400
Customer Service Surveys 1,000 1,000 1000 1000
2-52
CITY OF AVENTURA
PUBLIC SAFETY
2009/10
BUDGETARY ACCOUNT SUMMARY
001-2001-521
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
PERSONAL SERVICES
1201 Employee Salaries $ 6,390,464 $ 6,806,718 $ 7,631,793 $ 3,364,992 $ 8,108,190
1390 Court Time 60,661 40,737 40,000 23,681 40,000
1401 Overtime 480,117 676,266 476,000 308,617 616,000
1410 Holiday Pay 133,742 137,602 160,000 111,063 160,000
1601 Police Incentive Pay 69,670 61,910 60,720 31,860 64,440
2101 RCA 630,271 667,089 694,023 279,032 638,402
2201 Pension 1,188,642 1,219,342 1,316,669 708,882 1,416,766
2301 Health, Life & Disability 1,111,764 1,266,174 1,403,236 668,026 1,426,006
2401 Workers' Compensation 319,783 230,947 411,782 136,426 439,032
I Subtotal 10,266,004 10,894,784 11,983,123 6,632,668 12,797,836 I
CONTRACTUAL SERVICES
3180 Medical Exams 6,368 6,612 8,000 1,936 6,600
3192 Prof. Services 76,768 33,614 36,000 26,606 40,000
I Subtotal 83,136 40,126 43,000 27,440 46,600 I
OTHER CHARGES & SERVICES
4001 Travel & Per Diem 28,022 13,796 17,000 3,922 17,000
4040 Administrative Expenses 21,617 10,798 13,000 1,306 10,000
4042 Recruiting & Hiring Expense 4,466 1,300 3,000 400 2,000
4043 CALEA Accreditation 6,076 12,977 16,600 9,796 10,000
4060 Investigative Expense 8,361 11 ,688 11,000 6,642 16,000
4101 Communication Services 110,046 80,848 96,000 46,209 100,000
4201 Postage 4,864 6,672 4,000 2,637 4,000
4420 Leased Equipment 74,130 62,843 108,000 26,419 60,000
4440 Copy Machine Costs 904 3,311 4,000 1,696 4,000
4610 R&M- Vehicles 169,032 140,066 166,000 62,609 160,000
4646 R&M- Equipment 146,983 123,478 196,000 94,138 196,000
4660 R&M- Office Equipment 112,276 116,304 119,000 100,869 120,000
4701 Printing & Binding 9,446 3,721 6,000 2,103 6,000
I Subtotal 686,102 676,791 766,600 366,434 682,000 I
COMMODITIES
6101 Office Supplies 22,307 17,238 18,000 11 ,024 18,000
6116 Byrne Grant Match 1,761 8,248 - 2,840 -
6120 Computer Operating Supplies 6,301 7,733 10,000 3,074 30,000
6220 Gas & Oil 266,267 347,438 326,000 87,018 186,000
6240 Uniforms 31,974 38,462 40,000 12,649 40,000
6246 Uniform Allowance 63,386 66,993 60,000 33,610 60,000
6266 Photography 636 318 3,000 367 3,000
6270 Ammunition 12,678 30,786 40,000 6,766 60,000
6290 Operating Supplies 41,649 44,871 80,000 21,441 80,000
I SUbtotar-- 426,768 661,076 666,000 178,678 466,000 I
OTHER OPERATING EXPENSES
6410 Subscriptions & Memberships 6,149 6,726 6,000 2,293 6,000
6430 Educational Assistance 1,646 7,727 6,000 1,340 6,000
6460 Training 62,248 31,449 36,000 20,622 36,000
6901 Contingency 226 - 2,000 - 2,000
I Subtotal 70,167 44,901 48,000 24,166 48,000 I
I Total Public Safety $ 11,629,167 $ 12,106,678 $ 13,396,623 $ 6,219,266 $ 14,040,336 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 are anticipated and unanticipated events such as
major criminal investigations, natural and manmade disasters, holiday details, homeland
security and various dignitary details.
1410 Holiday Pay - This request reflects estimated costs with funding holiday pay for
shift employees.
1501 Police Incentive Pay - 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 or as required per departmental policy for specialized units.
3192 Professional Services - Costs associated with outsourcing the administration of off
duty details for the department, promotional testing 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 on Accreditation for Law Enforcement Agencies.
4050 Investiqative Expenses - Costs associated with the Detective Bureau and Crime
Scene to complete complex criminal investigations.
4101 Communication Services - Costs for mobile phones, cellular lines for data
transmission, automated vehicle locator, vehicle GPS, 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,
NICE recording equipment, 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 $600.00
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
MDCACP
FBI National Academy Associates
5430 Educational Assistance - This account is used to reimburse employees up to 75%
of the state tuition rate for college courses and/or college degrees that are related to
their job functions.
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
'" ,'t1
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COMMUNITY
DEVELOPMENT
CITY OF AVENTURA
I COMMUNITY DEVELOPMENT I
2009/10
I DEPARTMENT DESCRIPTION I
This Department is composed of two divisions: The Planning and Zoning division IS
responsible for the City's planning, zoning, development review and economic development
functions. The Building Division is responsible for building permitting and inspections, code
and ordinance enforcement and the Issuance of Local Business Tax Receipts. This
Department strives to provide efficient and professional "one-stop" customer service at a
centralized location.
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ 618,162 $ 686,095 $ 669,940 $ 322,325 $ 703,189
3000/3999 Contractual Services 1,760,655 1,432,203 650,000 525,058 680,000
4000/4999 Other Charges & Services 106,782 83,908 92,700 50,065 70,700
5000/5399 Commodities 15,404 17,640 21,700 4,844 17,500
5400/5499 Other Operating Expenses 5,706 5,259 11 ,400 3,994 11 ,400
I Total Operating Expenses $ 2,506,709 $ 2,225,105 $ 1,445,740 $ 906,286 $ 1,482,789 I
I PERSONNEL ALLOCATION SUMMARY I
Position No. Position Title 2006/07 2007/08 2008/09 2009/10
Community Development Director - - 1 1
4001 Planning Director 1 1 - -
8901 Code Compliance Officer II/Zoning Review 1 1 1 1
4101 Code Compliance Officer 1 1 1 1
9001 Executive Assistant/Planning Technician 1 1 1 1
4201 Building Official (PIT) 1 1 1 1
3202-3204 Customer Service Rep I 4 3 1 1
3601-3603 Customer Service Rep II 1 2 3 3
Total 10 10 9 9
2-57
Community Development Department
Organization Chart
Community l Exec Assistant/ 1
Development Planning Tech
Director I
I I
I 1 I
Building Inspections 0 Code Enforcement - Planning 1
& Permittina Business Tax
I
I Receipts
Building Official I 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
2009/10
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
15. Update H.T.E. Land Management Parcel records to ensure efficient operation of all
divisions of the department
ACTUAL ACTUAL PROJECTED ESTIMATE
2006/07 2007/08 2008/09 2009/10
No. of Local Business Tax Receipts Issued 2,978 2875 3,500 3,500
No. of Code Notice of Violations Issued 199 118 350 300
No. of Special Master Hearings 0 0 25 25
No. of Building Permits Issued 6161 4,112 3,000 3,000
No. of Building Inspections Performed 13,891 9,365 8,500 8,500
No. of Land Development Petitions Processed 19 13 10 10
No. of Variance Requests Processed 3 5 3 3
No. of Site Plans Reviewed 7 9 8 8
% of Inspections Performed 24 Hrs. of Request 93 99 95 99
% of all Plan Review Conducted Within 10 Days 91 99 90 98
2-59
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2009/10
BUDGETARY ACCOUNT SUMMARY
001-4001-524
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
PERSONAL SERVICES
1201 Employee Salaries $ 433,581 $ 488,669 $ 470,691 $ 226,917 $ 496,867
1401 Overtime 2,616 546 500 - 500
2101 FICA 33,191 37,125 36,008 16,701 38,010
2201 Pension 53,267 56,543 58,346 26,742 63,179
2301 Health, Life & Disability 82,683 92,253 92,648 46,140 92,284
2401 Workers' Compensation 12,824 10,959 11,747 5,825 12,348
I Subtotal 618,162 686,095 669,940 322,325 703,189 I
CONTRACTUAL SERVICES
3101 Building Inspection Services 1,636,895 1,344,723 580,000 415,809 480,000
3190 Prof. Services 123,760 87,480 70,000 109,249 200,000
I Subtotal 1,760,655 1,432,203 650,000 525,058 680,000 I
OTHER CHARGES & SERVICES
4001 Travel & Per Diem 3,437 3,265 4,000 1,611 4,000
4041 Car Allowance 4,650 4,800 6,000 3,000 6,000
4101 Communication Services 2,044 2,200 2,000 925 2,000
4420 Lease Equipment 2,136 1,074 1,700 1,724 1,700
4610 R&M - Vehicles 2,517 2,673 3,000 261 2,000
4645 R&M - Equipment 515 522 1,000 - 1,000
4701 Printing 21,766 16,549 15,000 1,495 14,000
4730 Records Retention 69,717 52,825 60,000 41,049 40,000
I Subtotal 106,782 83,908 92,700 50,065 70,700 I
COMMODITIES
5101 Office Supplies 7,087 8,621 7,500 2,717 7,500
5120 Computer Operating Supplies 817 1,347 2,500 677 2,500
5220 Gas & Oil 7,494 6,746 7,200 1,368 4,000
5240 Uniforms - 237 500 82 500
5245 Uniform Allowance - - 1,500 1,500
5290 Other Operating~~'plies 6 689 2,500 - 1,500
I Subtotal 15,404 17,640 21,700 4,844 17,500 I
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships 2,126 642 3,500 1,000 3,500
5420 Conferences & Seminars 2,660 2,979 3,400 1,534 3,400
5450 Training 920 1,638 4,000 1,460 4,000
5901 Contingency - - 500 - 500
,-subtotal 5,706 5,259 11,400 3,994 11 ,400 I
I Total Community Development $ 2,506,709 $ 2,225,105 $ 1,445,740 $ 906,286 $ 1,482,789 I
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 ATS's costs associated with the Red Light Camera Program.
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
COMMUNITY
SERVICES
CITY OF AVENTURA
I COMMUNITY SERVICES I
2009/10
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.
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ 949,401 $ 1,190,717 $ 1,357,482 $ 573,693 $ 1,370,200
3000/3999 Contractual Services 2,212,004 1,608,115 1,833,000 719,217 1,875,000
4000/4999 Other Charges & Services 1,395,432 1,115,630 977 ,500 625,793 997,200
5000/5399 Commodities 30,587 28,697 32,500 14,119 32,500
5400/5499 Other Operating Expenses 11,465 20,929 30,500 10,145 30,500
I Total Operating Expenses $ 4,598,889 $ 3,964,088 $ 4,230,982 $ 1,942,967 $ 4,305,400 I
I PERSONNEL ALLOCATION SUMMARY I
Position Nc Pos ition Title 2006/07 2007/08 2008/09 2009/10
5001 Director of Community 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 RecreationlCultural Activities Programmer 1 1 - -
5401 Maintenance Worker 1 1 1 1
5301 Engineer TechlCAD Operator 1 1 1 1
5601 Park Supervisor 1 1 - -
5701-5714 Park Attendant (PIT) 9 14 12 12
5801-5803 Park Attendant (FIT) 2 3 4 4
7701 Facilities Manager 1 1 1 1
7201 Security Guardllnfo Officer 1 1 1 1
1011 Parks and Recreation Activities Manager - 1 1 1
1021 Community Rec Center Manager 1 1 1 1
1031 Community Rec Center Asst. Manager 1 1 - -
1041 Community Rec Center Supervisor 1 1 1 1
1051 CRC Assistant ManagerlSpecial Events Coordinator - - 1 1
Total Full Time 15 17 16 16
Total Part time 9 14 12 12
2-63
Community Services Department
Organization Chart
Public Works
GIS/Mapping
Streetlighting/Street Furniture
Permitting
ROW/Streets/Drainage
Landscape Maintenance/Beautification
Engineering
City Buildings & Facilities Maintenance
Fleet Manaqement
Public
Works
Operations
Manager
Eng. TechfCADD
Operator
Contractual
Street
Maintenance
Contractual
Electrical
Maintenance
Director of Community Services
Contractual
Consulting
Engineer
Parks &
Recreation
Services
SUJl@rinhmdl!!nt
Contractual
landscape
Architect
Facilities Manager I
Community
Rec: reation
Center
Manager
Assistant
CRC
MgrfSpeciai
Events
Securitvf
Information
Officer
Park
Attendant
PT(3}
Contractual
Recreation
Programs
Total: 16 Full Time Employees
12 Part Time Employees
2-64
Community Recreation Center
Founders Park
Veterans Park
Waterways Park
Waterways Dog Park
Volunteers
Camp Programs
Transportation Services
Special Events
Senior Programming
Splash Pad
Athletics
Parks & Contractual
Recreation Shuttle Bus
Activities. Operator
Manager
Park
Attendant
F/f(4)
Contractual
Park Park
Attendant Maintenance
P/T(9)
CITY OF AVENTURA
I COMMUNITY SERVICES I
2009/10
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 attendance by incorporating new and relevant
programming.
8. Increase youth athletic leagues by adding youth baseball.
9. Expand GO GREEN/recycling program.
I PERFORMANCE WORKLOAD INDICA TORS I
ACTUAL ACTUAL PROJECTED ESTIMATE
2006/07 2007/08 2008/09 2009/10
Resident complaints & concerns cleared 72 72 84 96
Advisory Board Meetings attended 12 12 4 4
CIP projects completed 4 4 4 4
Tree City re-certification 1 1 1 1
Stormwater basins/systems cleaned for compliance 45 45 45 45
Shuttle bus ridership 166,255 189,996 200,000 210,000
Communty Recreation Center attendance 53,875 56,447 58,000 60,000
Number of participants registered in youth
sports 669 773 775 825
Number of public outreach programs and special events N/A 2 6 8
2-65
CITY OF AVENTURA
COMMUNITY SERVICES
2009/10
BUDGETARY ACCOUNT SUMMARY
001-5001-539
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
PERSONAL SERVICES
1201 Employee Salaries $ 666,491 $ 844,201 $ 974,150 $ 402,080 $ 985,185
1401 Overtime 9,810 6,602 8,000 3,228 8,000
2101 FICA 50,366 62,666 74,522 29,139 75,367
2201 Pension 84,482 106,869 118,535 51,875 124,691
2301 Health, Life & Disability 105,025 142,795 156,038 70,685 149,997
2401 Workers' Compensation 33,227 27,584 26,237 16,686 26,961
I Subtotal 949,401 1,190,717 1,357,482 573,693 1,370,200 I
CONTRACTUAL SERVICES
3110 Prof. Services - Engineering 180,492 - - - -
3112 Prof. Services - CommunityCenter 194,716 - - - -
3113 Prof. Services - Comm. Cen. Inst. 84,070 89,386 75,000 58,873 75,000
3150 Prof. Services - Landscape Arch. 28,672 24,556 18,000 11,017 18,000
3450 LandslTree Maint. Svcs - Streets 1,186,031 912,878 1,015,000 331,658 1,045,000
3451 Bea utificationlSignage 71,349 36,613 65,000 21,797 67,000
3452 LandslTree Maint. Svcs - Parks 130,633 219,722 315,000 123,853 325,000
3455 Transportation Services 326,872 324,960 345,000 172,019 345,000
3460 Street Maintenance/Drainage 9,169 - - - -
I Subtotal 2,212,004 1,608,115 1,833,000 719,217 1,875,000 I
OTHER CHARGES & SERVICES
4001 Travel & Per Diem 548 961 2,500 1,583 2,500
4101 Communication Services 6,498 9,676 12,000 4,664 11,000
4301 Utilities - Electric 76,748 71,946 62,500 33,506 62,500
4311 Utilities - Street Lighting 214,382 172,962 185,000 130,774 200,000
4320 Utilities - Water 281 ,845 198,254 235,000 166,170 235,000
4420 Lease 7,427 3,073 2,000 2,787 5,200
4610 R&M - Vehicles 3,187 2,711 2,500 1,182 2,500
4620 R&M - Buildings 73,510 66,726 75,000 41,086 80,000
4645 R&M - Equipment - - 10,000 433 10,000
4672 R&M - Parks 46,003 62,751 70,000 22,763 73,000
4691 R& M - Streets 87,888 5,052 12,500 3,290 12,500
4701 Printing & Binding 28,984 14,774 22,500 17 ,236 12,000
4850 Special Events 96,241 57,599 46,000 10,473 46,000
4851 CulturallRecreation Programs 127,281 118,946 105,000 85,146 105,000
4852 Founders Day Activities 134,689 50,068 60,000 53,421 60,000
4854 Summer Recreation 210,201 280,131 75,000 51,279 80,000
I Subtotal 1,395,432 1,115,630 977 ,500 625,793 997,200 I
COMMODITIES
5101 Office Supplies 4,076 4,660 6,000 2,561 6,000
5120 Computer Operating Supplies 4,938 6,049 7,000 4,768 8,500
5220 Gas & Oil 7,002 10,450 8,000 2,846 6,500
5240 Uniforms 6,711 7,173 8,000 3,944 8,000
5290 Other Operating Supplies 7,860 365 3,500 - 3,500
I Subtotal 30,587 28,697 32,500 14,119 32,500 I
2-66
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships 2,076 1,424 2,500 2,094 2,500
5420 Conferences & Seminars 971 338 3,000 220 3,000
5450 Training 7,077 5,697 10,000 5,145 10,000
5901 Contingency 1,341 13,470 15,000 2,686 15,000
I Subtotal 11,465 20,929 30,500 10,145 30,500 I
I Total Community Services $ 4,598,889 $ 3,964,088 $ 4,230,982 $ 1,942,967 $ 4,305,400 I
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, directional,
informational, and illuminated street and replacement signs. Funding request includes
maintenance of street furniture; water fountains, bollards, decorative streetlights, bus
shelters, benches and trash cans. Funds costs associated with the FEC Lease for
landscaping.
3452 LandscapelTree 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 County routes.
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, Senior Prom 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, youth athletics, and the costs to conduct
background checks for all volunteers. 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, customer service training, and
local seminars.
2-69
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ARTS &
CULTURAL
CENTER
2-70
CITY OF AVENTURA
ARTS & CULTURAL CENTER
2009/10
DEPARTMENT DESCRIPTION
This department is responsible for the operations and programming of the new Arts and
Cultural Center scheduled to open in May 2010. The goal is to provide a facility that offers a
wide range of quality entertainment and cultivates partnerships with other local and regional
organizations to enhance the quality of life for the City by providing a variety of performing
arts and relevant cultural programming for audiences of all ages.
OBJECT
CODE
NO. CATEGORY RECAP
1000/2999 Personal Services
3000/3999 Contractual Services
4000/4999 Other Charges & Services
5000/5399 Commodities
5400/5499 Other Operating Expenses
I Total Operating Expenses
$
APPROVED HALF YEAR CITY MANAGER
ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
2006/07 2007/08 2008/09 2008/09 2009/10
- $ - $ 86,361 $ - $ -
- - 5,000 38,580 347,323
- - 4,000 - 62,000
- - 500 - 10,500
- - 1,500 - -
- $ - $ 97,361 $ 38,580 $ 419,8231
$
Contractual Employees
General Manager
Event Manager
Technical Manager
Box Office Manager
Office AssistantNol. Coordinator
PIT Labor
12 months
2 months
6 months
2 months
2-71
Arts & Cultural Center Department
Organization Chart
1 City Commission IJ
I
I City Manager II
Performing Arts 1
Center Authoritv I
General Manager
I I
Operations
2-72
AACC Advisory Il
Board
I
l
CITY OF AVENTURA
ARTS & CULTURAL CENTER
2009/10
I OBJECTIVES I
1. To provide artistic offerings to our increasingly diverse community with an emphasis
on fostering a cooperative spirit and enhancing the quality of life in Aventura.
2. Create a performing arts facility that is welcoming and inclusive of the public at large
by maintaining an aesthetically pleasing and professional facility.
3. Attract and secure financial support through grants and other fundraising
opportunities. .
4. Enhance the learning experiences of students at Aventura City of Excellence Charter
School by expanding performing arts activities and educational opportunities.
5. To increase general public awareness of the value of the cultural and educational
proqrams available.
I PERFORMANCE WORKLOAD INDICA TORS I
Advisory Board Meetings attended
Number of performances/events
Number of promotional material produced
Percentage of patrons who respond favorably to AACC
ACTUAL ACTUAL PROJECTED ESTIMATE
2006/07 2007/08 2008/09 2009/10
N/A N/A 5 6
N/A N/A N/A 20
N/A N/A 1 4
N/A N/A N/A 70%
2-73
CITY OF AVENTURA
ARTS & CULTURAL CENTER
2009/10
BUDGETARY ACCOUNT SUMMARY
001-7001-575
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
PERSONAL SERVICES
1201 Employee Salaries $ - $ - $ 60,000 $ - $ -
1401 Overtime - - - - -
2101 ACA - - 4,590 - -
2201 Pension - - 8,400 - -
2301 Health, Life & Disability - - 13,156 - -
2401 Workers' Compensation - - 215 - -
I Subtotal - - 86,361 - - I
CONTRACTUAL SERVICES
3112 Prof. Services - Management Servic - - - 38,580 187,740
3114 Prof. Services - Man Services /Stafl - - - - 144,583
3190 Prof. Services - Programming - - - - 10,000
3410 Prof. Services - Janitorial Services - - 5,000 - 5,000
I Subtotal - - 5,000 38,580 347,323 I
OTHER CHARGES & SERVICES
4001 Travel & Per Diem - - 2,000 - -
4101 Communication Services - - 2,000 - 2,000
4201 Postage - - - - 2,000
4301 Utilities - - - - 20,000
4440 Copy Machine Costs - - - - 2,000
4620 R&M - Buildings - - - - 2,000
4645 R&M - Equipment - - - - 3,000
4701 Printing & Binding - - - - 5,000
4850 Special Events - - - - -
4910 Advertising - - - - 25,000
4920 Licenses/Permit Fees - - - - 1,000
I Subtotal - - 4,000 - 62,000 I
COMMODITIES
5101 Office Supplies - - 500 - 1,000
5120 Computer Operating Supplies - - - - 7,500
5290 Other Operating SU~'plies - - - - 2,000
I Subtotal - - 500 - 10,500 I
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships - - 500 - -
5420 Conferences & Seminars - - 1,000 - -
5901 Contingency - - - - -
I Subtotal - - 1,500 - - I
I Total Arts & Cultural Center $ - $ - $ 97,361 $ 38,580 $ 419,8231
2-74
ARTS & CULTURAL CENTER
BUDGET JUSTIFICATIONS
3112 Professional Services- Manaqement Services - Payment for services provided in
conjunction with the Agreement with Performing Arts Center Authority for startup
services ($115,740) and management, programming and operational support services
($72,000).
3114 Professional Services- Manaqement Services/Staffinq - Reimbursement to
Performing Arts Center Authority in accordance with agreement for staff personnel
costs.
3190 Proqramminq - This line item is used to offset expenses for certain performances
in order to attract a variety of programming.
3410 Janitorial Services - Costs for cleaning the AACC facility.
4101 Communication Services - Costs associated with telephone service and other
communication type services.
4301 Utilities - Costs associated with electricity, water, sewer and refuse service for the
AACC.
4620 R & M Buildinq - Costs of maintaining service contracts for mechanical systems
within the AACC.
4645 R & M Equipment - Costs of maintaining service contracts on all equipment
located at the AACC.
4910 Advertisinq - Costs associated with promoting events at the AACC.
2-75
2-76
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NON
DEPARTMENTAL
CITY OF AVENTURA
I NON-DEPARTMENTAL - TRANSFERS I
2009/10
BUDGETARY ACCOUNT SUMMARY
I 001-9001-581 I
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
TRANSFERS
9123 Transfer to Debt Service Fund - 1999 $ 1,346,410 $ 1,346,409 $ 1,345,341 $ 672,671 $ 1,362,518
9124 Transfer to Debt Service Fund - 2000 483,239 483,250 490,669 245,335 512,755
9125 Transfer to Debt Service Fund - 2002 398,848 396,926 400,577 200,289 404,145
9170 Transfer to Cultural Center Con. Fund - - 2,000,000 1,000,000 -
I Total Non-Departmental - Transfers $ 2,228,497 $ 2,226,585 $ 4,236,587 $ 2,118,294 $ 2,279,4181
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.
2-77
CITY OF AVENTURA
I NON-DEPARTMENTAL I
2009/10
BUDGETARY ACCOUNT SUMMARY
I 001-9001-590 I
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
CONTRACTUAL SERVICES
3156 Performing Arts Center Study $ 17,837 $ - $ - $ - $ -
3410 Prof. Services - Janitorial 67,343 62,400 62,000 26,000 62,000
I Subtotal 85,180 62,400 62,000 26,000 62,000 I
OTHER CHARGES & SERVICES
4101 Communication Services 97,519 104,560 115,000 58,626 118,000
4201 Postage 25,172 22,683 22,000 9,317 22,000
4301 Utilities 313,059 252,711 270,000 143,581 275,000
4440 Copy Machine Costs 10,342 9,694 15,000 4,662 15,000
4501 Insurance 1,129,971 1,070,356 1,075,000 334,934 936,000
4620 R&M - Government Center 104,399 91,724 124,000 47,927 124,000
4650 R&M - Office Equipment 160 - 2,000 615 2,000
I Subtotal 1,680,622 1,551,728 1,623,000 599,662 1,492,000 I
COMMODITIES
5290 Other Operating Supplies 11,643 8,943 10,000 5,818 10,000
I Subtotal 11,643 8,943 10,000 5,818 10,000 I
OTHER OPERATING EXPENSES
5901 Contingency 41,055 47,659 50,000 58,930 50,000
5904 Hurricane/Storm Exp 95,106 12,067 - - -
I Subtotal 136,161 59,726 50,000 58,930 50,000 I
I Total Non-Departmental $ 1,913,606 $ 1,682,797 $ 1,745,000 $ 690,410 $ 1,614,000 I
2-78
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.
2-79
2-80
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CAPIT AL
OUTLA Y
CITY OF AVENTURA
I CAPITAL OUTLAY I
2009/10
PROJECT APPROPRIATION
I 001-80XX I
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
City Manager's Office - 05-512
6402 Computer Equipment<$5,000 $ 2,726 $ 2,939 $ 4,000 $ 803 $ 4,000
I Subtotal 2,726 2,939 4,000 803 4,000 I
City Clerk - 08-519
6402 Computer Equipment<$5,000 7,044 2,820 3,000 - 3,000
r-s-ubtotaI 7,044 2,820 3,000 - 3,000 I
Finance - 10-513
6401 Computer Equipment>$5,000 33,369 - 2,080 1,266 -
6402 Computer Equipment<$5,000 - 5,705 3,000 883 2,000
6410 Equipment 2,266 15,161 - - -
I Subtotal 35,635 20,866 5,080 2,149 2,000 I
Information Technology. -12-513
6401 Computer Equipment>$5,000 119,417 88,509 184,074 - 265,000
6402 Computer Equipment<$5,000 - - 6,000 845 6,000
6410 Equipment>$5,000 - - 15,000 - -
I Subtotal 119,417 88,509 205,074 845 271,000 I
Public Safety - 20- 521
6303 Safety Improvements - 170,966 2,700 12,220 -
6401 Computer Equipment>$5,000 - - 26,481 10,481 7,000
6402 Computer Equipment<$5,000 284,112 172,477 138,000 8,295 110,400
6405 E911 Equipment 215,322 35,584 90,000 - 15,000
6407 Radio Purchase & Replace. 366,528 161,665 408,784 89,310 156,000
6410 Equipment>$5,000 - 46,738 70,000 22,195 127,000
6411 Equipment<$5,000 - - 11,500 1,900 16,900
Police Dept Offices Improve - - - - 15,000
6412 SCBA Grant 50,000 - - - -
6417 Electronic LEO Prints 10,000 - - - -
6450 Vehicles 405,957 330,175 349,289 309,198 391,960
6451 Aggressive Driving Program - 121,999 - - -
I Subtotal 1,331,919 1,039,604 1,096,754 453,599 839,260 I
Community Development - 40-524
6401 Computer Equipment>$5,000 - - 44,000 - -
6402 Computer Equipment<$5,000 7,196 7,031 3,500 - 4,100
6411 Equipment<$5,000 - 981 800 - -
6450 Vehicles - - - - 21,000
I Subtotal 7,196 8,012 48,300 - 25,100 I
2-81
Community Services - 50-539/541/572
6402 Computer Equipment<$5,000 4,748 40,413 12,000 7,024 16,000
6410 Equipment>$5,000 - 56,844 58,500 50,858 48,600
6411 Equipment<$5,000 - - - - 6,000
Government Center 1m proven - - - - 165,000
6301 Beautification Projects 123,304 701,688 13,000 12,575 7,800
6305 Road Resurfacing - - - - -
6307 Lighting Improvements 17,150 - - - -
6341 Transportation System Impro 2,690,858 80,492 1,400,629 20,153 1,014,788
6352 Hurricane Landscape Restort 99,031 - - - -
6205 Community Center 24,414 5,190 5,500 - -
6231 NE 31 Avenue Park Developm - 64,039 - 1,621 -
6310 Aventura Founders Park 567,462 - - - -
6322 Waterways Park Improvemer 2,607 1,748,416 - - -
I Subtotal 3,529,574 2,697,082 1,489,629 92,231 1,258,1881
Charter School - 69-569
6307 Charter School Addition 397,136 - - - -
I Subtotal 397,136 - - - - 1
Cultural & Arts Center - 70-575
6410 Equipment>$5,000 - - - - 325,000
I Subtotal - - - - 325,000 1
Non-Departmental - 90-590
6208 Building\Equipment 47,334 - - 16,160 -
6999 Capital Reserve - - 16,500,000 - 16,130,016
,Subtotal 47,334 - 16,500,000 16,160 16,130,0161
I Total Capital $ 5,477,981 $ 3,859,832 $ 19,351,837 $ 565,787 $ 18,857,5641
2-82
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 and replacing
computer equipment.
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 and replacing
computer equipment.
PUBLIC SAFETY
6401 Computer Equipment >$5,000 - This project consists of replacing the Data
Retrieval System for as cost of $7,000.
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.
Replace 25 Mobile Laptops
Replace 2 Servers
20 Desktop Computers
50,000
1 0,000
24,000
Vehicle Modems
20 Vehicle Printers
6,000
20,400
6405 E911 Equipment - This project consists of upgrades to the E911 system to
accommodate the communication needs of the Police Department at a cost of $15,000.
6407 Radio Equipment - This project consists of purchasing 5 handheld and 10 mobile
radios, upgrades to the 800 MHz to accommodate the communication needs of the
Police Department.
6410 Equipment>$5,000 - This project consists of purchasing equipment for the Police
Department as follows:
11 Vehicle Equipment
Replace Firearms
K-9 (2) Vehicle Equipment
$58,000
23,000
12,000
2-83
Marine Video System
Replace Audio System
Replace Swat Headset Radio
1 0,000
14,000
10,000
6410 Equipment<$5,000 - This project consists of purchasing equipment for the Police
Department as follows:
Replace 10 Ballistic Vests
5 T asers
Replace Crime Prevention Equipment
Infrared Camcorder
$7,000
5,200
3,500
1,200
6450 Vehicles - This project consists of purchasing police vehicles to accommodate the
vehicle replacement program in the Police Department.
Replace 12 Patrol Vehicles and 2 K-9 Vehicles.
Police Department Offices Improvements - This project consists of expanding the CSU
office area to accommodate personnel assigned to this unit.
COMMUmTYDEVELOPMENT
6402 Computer Equipment < $5,000 - This project consists of purchasing a credit card
system and server and upgrades to the Business Tax License program.
6411 Equipment >$5,000 - This project consists of replacing a pickup truck.
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, 2
treadmill, elliptical machine and additional security cameras.
6411 Equipment <$5,000 - This project consists of replacing tables and an exercise
bicycle at the Community Recreation Center.
6205 Government Center Improvements - This project consists replacing one chiller
unit with a more energy efficient unit.
6301 Beautification Projects - This program consists of replacing trash cans.
6341 Transportation System Improvements - This project includes improvements to the
City's transportation and traffic system.
Yacht Club Way Bridge Improvements
Don Soffer Exercise Trail Improvements
2 Bus Shelter Installations Country Club Drive
12 Bus Bench Replacements
$250,000
452,788
296,400
15,600
2-84
2-85
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POLICE
EDUCA TION
FUND
CITY OF AVENTURA
I POLICE EDUCATION FUND 110 I
CA TEGORY SUMMARY
2009/10
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.
CITY OF AVENTURA
I POLICE EDUCATION FUND 110 I
CATEGORY SUMMARY
2009/10
REVENUE PROJECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures 8,442 8,486 4,300 2,622 7,000
360000/369999 Miscellaneous Revenues 48 142 - 31 -
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance - 4,601 10,688 10,688 3,000
I Total Available $ 8,490 $ 13,229 $ 14,988 $ 1 3,341 $ 10,000 I
EXPENDITURES
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008109 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses 9,326 2,541 14,988 2,833 10,000
I Total Operating Expenses 9,326 2,541 14,988 2,833 10,000 I
6000/6999 Capital Outlay - - - - -
I Total Expenditures $ 9,326 $ 2,541 $ 14,988 $ 2,833 $ 10,000 I
2-86
CITY OF AVENTURA
I POLICE EDUCATION FUND 110 I
2009/10
REVENUE PROJ ECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CA TEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
Fines & Forfeitures
3511000 Fines $ 8,442 $ 8,486 $ 4,300 $ 2,622 $ 7,000
I Subtotal 8,442 8,486 4,300 2,622 7,000 I
Miscellaneous Revenues
3611000 Interest 48 142 - 31 -
I Subtotal 48 142 - 31 - I
Fund Balance
3999000 Carryover - 4,601 10,688 10,688 3,000
I Subtotal - 4,601 10,688 10,688 3,000 I
I Total Revenues $ 8,490 $ 13,229 $ 14,988 $ 13,341 $ 10,000 I
EXPENDITURES 2001-521
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CA TEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
OTHER OPERATING EXPENSES
Public Safety
5450 Training $ 9,326 $ 2,541 $ 14,988 $ 2,833 $ 10,000
I Total Expenditures $ 9,326 $ 2,541 $ 14,988 $ 2,833 $ 10,000 I
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.
2-87
2-88
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TRANSPORTATION
AND STREET
MAINTENANCE
FUND
CITY OF AVENTURA
I TRANSPORTA TION AND STREET MAINTENANCE FUND 120 I
CA TEGORY SUMMARY
2009/10
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 PROJ ECTIONS
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues 1,666,741 1,929,317 1,636,000 712,443 1,660,000
340000/349999 Charges for Services - - - - -
360000/369999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 8,918 446,662 10,000 379 1,000
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance - 413,662 - - 216,000
I Total Available $ 1,674,669 $ 2,788,421 $ 1,646,000 $ 712,822 $ 1,766,000 I
EXPENDITURES
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services 1,017,972 1,016,622 1,101,000 692,812 1,101,000
4000/4999 Other Charges & Services - - - - -
6000/6399 Commodities - - - - -
6400/6999 Other Operating Expenses - - - - -
I Total Operating Expenses 1,017,972 1,016,622 1,101,000 692,812 1,101,000 I
6000/6999 Capital Outlay 668,611 1,930,010 646,000 667,226 666,000
900019999 Transfers - - - - -
I Total Expenditures $ 1,676,683 $ 2,946,632 $ 1,646,000 $ 1,260,037 $ 1,766,000 I
2-89
CITY OF AVENTURA
I TRANSPORTATION AND STREET MAINTENANCE FUND 120 I
2009/10
REVENUE PROJ ECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008109 2009/10
Intergovernmental Revenues
3343903 Miami Gardens Drive Conn $ - $ 371,864 $ - $ - $ -
3351200 State Revenue Sharing 158,677 160,450 180,000 74,633 150,000
3353001 Local Option Cap.lmpr. Gas Tax 159,868 125,283 135,000 51,421 125,000
3353010 Local Option Gas Tax 332,160 324,323 360,000 129,975 325,000
3383801 County Transit System Surtax 1,015,036 947,397 961,000 456,414 950,000
I Subtotal 1,665,741 1,929,317 1,636,000 712,443 1,550,000 I
Miscellaneous Revenues
3611000 Interest 8,918 2,874 10,000 379 1,000
3661000 Developer ContributionslStreets - 442,678 - - -
~otal 8,918 445,552 10,000 379 1,000 I
Fund Balance
3999000 Carryover - 413,552 - - 215,000
r-8ubtotaI - 413,552 - - 215,000 I
I Total Revenues $ 1,674,659 $ 2,788,421 $ 1,646,000 $ 712,822 $ 1,766,000 I
EXPENDITURES 5001-541
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008109 2009/10
CONTRACTUAL SERVICES
Community Services - 50-541
3450 LandscapelTree MaintlStreets $ 652,039 $ 655,685 $ 710,000 $ 484,003 $ 730,000
3455 Enhanced Transit Services 365,933 360,937 391,000 108,809 371,000
I Subtotal 1,017,972 1,016,622 1,101,000 592,812 1,101,000 I
CAPITAL OUTLAY
Community Services - 50-541
6305 Road Resurfacing 469,230 236,828 485,000 - 625,000
6307 Street Lighting Improv. 38,331 - - - -
6341 Transportation System Improv. 151,050 1,693,182 - 667,225 -
6999 Capital Reserve - - 60,000 - 40,000
,Subtotal 658,611 1,930,010 545,000 667,225 665,000 I
TRANSFERS - 90-901
9101 Transfer to General Fund - - - - -
I Subtotal - - - - - I
I Total Expenditures $ 1,676,583 $ 2,946,632 $ 1,646,000 $ 1,260,037 $ 1,766,000 I
2-90
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 $150,000 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 County Transit System 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 $950,000 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
including intersection improvements and the Hospital District as part of the City's
ongoing maintenance program.
2-91
POLICE CAPITAL
OUTLAY IMPACT
FEE FUND
2-92
CITY OF AVENTURA
I POLICE CAPITAL OUTLAY IMPACT FEE FUND 140 I
CA TEGORY SUMMARY
2009/10
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 PROJ ECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
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 39,314 1,407 1,000 14,876 500
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance - 82,534 8,714 8,714 18,390
I Total Available $ 39,314 $ 83,941 $ 9,714 $ 23,590 $ 18,890 I
EXPENDITURES
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating~penses - - - - -
I Total Operating Expenses - - - - - I
6000/6999 Capital Outlay 118,534 75,227 9,714 12,022 18,890
lTotal Expenditures $ 118,534 $ 75,227 $ 9,714 $ 12,022 $ 18,890 I
2-93
CITY OF AVENTURA
I POLICE CAPITAL OUTLAY IMPACT FEE FUND 140 I
2009/10
REVENUE PROJ ECTIONS
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CA TEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
Miscellaneous Revenues
3611000 Interest $ 4,788 $ 1,407 $ - $ 62 $ -
3632200 Police Impact Fees 34,526 - 1,000 14,814 500
I Subtotal 39,314 1,407 1,000 14,876 500 I
Fund Balance
3999000 Carryover - 82,534 8,714 8,714 18,390
I Subtotal - 82,534 8,714 8,714 18,390 I
I Total Revenues $ 39,314 $ 83,941 $ 9,714 $ 23,590 $ 18,890 I
EXPENDITURES 2001-521
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
CAPITAL OUTLAY
Public Safety
6410 Equipment $ 118,534 $ 75,227 $ 2,892 $ 5,200 $ -
r Subtotal 118,534 75,227 2,892 5,200 - I
CAPITAL OUTLAY
Non-Departmental - 590
6999 Capital Reserve - - 6,822 6,822 18,890
I Subtotal - - 6,822 6,822 18,890 I
I Total Expenditures $ 118,534 $ 75,227 $ 9,714 $ 12,022 $ 18,890 I
2-94
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.
2-95
2-96
PARK
DEVELOPMENT
FUND
CITY OF AVENTURA
I PARK DEVELOPMENT FUND 170 I
CA TEGORY 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 PROJECTIONS
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
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 99,868 34,749 1,000 2,574 -
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance - 1,895,417 767,556 767,556 140,000
I Total Available $ 99,868 $ 1,930,166 $ 768,556 $ 770,130 $ 140,000 I
EXPENDITURES
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
I Total O~erating Ex~enses - - - - - I
6000/6999 Capital Outlay 177,837 1,162,610 518,556 105,984 140,000
9000/9999 Transfers - - 250,000 - -
I ~ 140,000 I
Total Expenditures $ 177,837 $ 1,162,610 $ 768,556 $ 105,984 $
2-97
CITY OF AVENTURA
I PARK DEVELOPMENT FUND 170 I
2009/10
REVENUE PROJECTIONS
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
Miscellaneous Revenues
3611000 Interest $ 94,054 $ 34,749 $ - $ 2,574 $ -
3632700 Recreation Impact Fees 5,814 - 1,000 - -
I Subtotal 99,868 34,749 1,000 2,574 - I
Fund Balance
3999000 Carryover - 1,895,417 767,556 767,556 140,000
r-subtotal - 1,895,417 767,556 767,556 140,000 I
I Total Revenues $ 99,868 $ 1,930,166 $ 768,556 $ 770,130 $ 140,000 I
EXPENDITURES 5001-572
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
CAPITAL OUTLAY
Community Services
6203 Waterways Park Improv. $ 177,837 $ 956,290 $ - $ 10,277 $ -
6204 Waterways Dog Park Improv. - 90,575 - - -
6206 Veterans Park Modifications - 81,945 307,942 95,707 -
6313 Country Club Dr. Tennis Court - 33,800 70,000 - -
,..-siibtota I 177 ,837 1,162,610 377,942 105,984 - I
CAPITAL OUTLAY
Non-Departmental - 572
6999 Capital Reserve - - 140,614 - 140,000
'Subtotal - - 140,614 - 140,000 I
TRANSFERS - 90-701
Non-Departmental - 590
7001 Transfer to Arts Center Con Fun - - 250,000 - -
I Subtotal - - 250,000 - - I
I Total Expenditures $ 177,837 $ 1,162,610 $ 768,556 $ 105,984 $ 140,000 I
2-98
REVENUE PROJECTION RATIONALE
3632700 Recreation Impact Fees - This represents the amount anticipated from park
impact fees required from new residential development in the City.
2-99
2-100
~ ,'rJ'
~ nO~o}I
eq~ o~ &1P~
911 FUND
CITY OF AVENTURA
I 911 FUND 180 I
CA TEGORY SUMMARY
2009/10
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 HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - 183,459 213,000 134,103 223,000
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues - - - - -
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance - - 57,423 - 57,423
I Total Available $ - $ 183,459 $ 270,423 $ 134,103 $ 280,4231
EXPENDITURES
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - 66,269 113,000 52,115 110,000
5000/5399 Commodities - - - - 4,000
5400/5999 Other Operating Expenses - 8,767 6,000 1,385 5,000
I Total Operating Expenses - 75,036 119,000 53,500 119,000 I
6000/6999 Capital Outlay - - 57,423 57,423 36,423
9000/9999 Transfers - 51,000 94,000 - 125,000
I Total Expenditures $ - $ 126,036 $ 270,423 $ 110,923 $ 280,4231
2-101
CITY OF AVENTURA
I 911 FUND 180 I
2009/10
REVENUE PROJ ECTIONS
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
Intergovernmental Revenues
3379110 911 Fees - Wire Line $ - $ 128,051 $ 140,000 $ 75,530 $ 150,000
3379111 911 Fees - Wireless - 55,408 73,000 58,573 73,000
I Subtotal - 183,459 213,000 134,103 223,000 I
Miscellaneous Revenues
3611000 Interest on Investments $ - $ - $ - $ - $ -
I Subtotal - - - - -I
Fund Balance
3999000 Carryover $ - $ - $ 57,423 $ - $ 57,423
r-8ubtotal - - 57,423 - 57,423 I
I Total Revenues $ - $ 183,459 $ 270,423 $ 134,103 $ 280,423 I
EXPENDITURES 2001-521
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
OPERATING
OTHER CHARGES & SERVICES
4001 Travel & Per Diem $ - $ 2,795 $ 5,000 $ 1,727 $ 5,000
4101 Communications - 21,595 50,000 19,838 45,000
4645 R&M - Equipment - 41,879 58,000 30,550 60,000
I Subtotal - 66,269 113,000 52,115 110,0001
COMMODITIES
5120 Computer Operating Supplies - - - - 2,000
5290 Other Operating Supplies - - - - 2,000
I Subtotal - - - - 4,000 I
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships - - - 120 -
5450 Training - 8,767 6,000 1,265 5,000
l Subtotal - 8,767 6,000 1,385 5,000 I
CAPITAL OUTLAY
Public Safety - 2001-521
6305 Capital Reserves - - 57,423 57,423 36,423
I Subtotal - - 57,423 57,423 36,423 I
TRANSFERS - 90-901
9101 Transfer to General Fund - 51,000 94,000 - 125,000
I Subtotal - 51,000 94,000 - 125,000 I
I Total Expenditures $ - $ 126,036 $ 270,423 $ 110,923 $ 280,423 I
2-102
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.
2-103
'" ,'OJ
~ oJ-rJ
e e~ ().~ & 1-(,eJV
DEBT SERVICE
FUNDS
2 -1 04
CITY OF AVENTURA
I DEBT SERVICE FUND RECAP I
CA TEGORY SUMMARY
2009/10
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 ECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
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 37,267 36,064 20,000 415 -
380000/389999 TransferlDebt Proceeds 2,783,497 2,670,585 2,681,062 1,340,531 2,726,196
399900/399999 Fund Balance - 22,494 120,106 120,106 -
I Total Available $ 2,820,764 $ 2,729,143 $ 2,821,168 $ 1,461,052 $ 2,726,196 I
EXPENDITURES
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 other Operating Expenses - - - - -
I Total Operating Expenses - - - - - I
6000/6999 Capital Outlay - - - - -
7000/7999 Debt Service 2,711,989 2,702,912 2,721,504 1,193,267 2,726,196
9000/9999 Transfers - - - - -
I Total Expenditures $ 2,711,989 $ 2,702,912 $ 2,721,504 $ 1,193,267 $ 2,726,196 I
2-105
CITY OF AVENTURA
I F M L C 1999 DEBT SERVICE FUND 230 I
CA TEGORY SUMMARY
2009/10
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 PROJ ECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
360000/369999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 6,000 3,871 - 62 -
380000/389999 Transfer/Debt Proceeds 1,346,410 1,346,409 1,346,341 672,671 1,362,618
399900/399999 Fund Balance - 16,741 18,216 18,216 -
I Total Available $ 1,362,410 $ 1,367,021 $ 1,363,667 $ 690,949 $ 1,362,618 I
EXPENDITURES
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 other Charges & Services - - - - -
6000/6399 Commodities - - - - -
6400/6999 Other Operating Expenses - - - - -
I Total Operating Expenses - - - - - I
6000/6999 Capital Outlay - - - - -
7000/7999 Debt Service 1,366,769 1,348,806 1,363,667 927,269 1,362,618
9000/9999 Transfers - - - - -
I Total Expenditures $ 1,366,769 $ 1,348,806 $ 1,363,667 $ 927,269 $ 1,362,618 I
2 -1 06
CITY OF AVENTURA
I F M L C 1999 DEBT SERVICE FUND 230 I
2009/10
REVENUE PROJECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
Miscellaneous Revenues
3611000 Interest $ 6,000 $ 3,871 $ - $ 62 $ -
I Subtotal 6,000 3,871 - 62 -I
TransferlDebt Proceeds
3811001 Transfer from General Fund 1,346,410 1,346,409 1,345,341 672,671 1,362,518
3842000 Bond Proceeds - - - - -
I Subtotal 1,346,410 1,346,409 1,345,341 672,671 1,362,518 I
Fund Balance
3999000 Carryover - 16,741 18,216 18,216 -
I Subtotal - 16,741 18,216 18,216 -I
I Total Revenues $ 1,352,410 $ 1,367,021 $ 1,363,557 $ 690,949 $ 1,362,5181
EXPENDITURES 9001-590
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
DEBT SERVICE
Non-Departmental - 590
7130 Principal $ 460,000 $ 475,000 $ 495,000 $ 495,000 $ 515,000
7230 Interest 877 ,498 858,353 848,557 432,259 827,518
7330 Other Debt Service Costs 18,261 15,452 20,000 - 20,000
I Total Expenditures $ 1,355,759 $ 1,348,805 $ 1,363,557 $ 927,259 $ 1,362,5181
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 4/1/2010 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 4/1/2010
and 10/1/2010.
7330 Other Debt Service Costs - Fees payable to the Florida Municipal Loan Council
for acting as the paying agent and arbitrage calculation costs.
2-107
CITY OF AVENTURA
F M L C 1999 DEBT SERVICE FUND 230
Florida Municipal Loan Council
Capital Revenue Bonds, Series 1999
Principal 230-9001-590.71-30
I nte rest 230-9001-590.72-30
Othe r 230-9001-590.73-30
Date Principal Coupon Interest Debt Service
4/1/2000 $ 355,000.00 3.200% $ 988,090.00 $ 1,343,090.00
4/1/2001 370,000.00 3.500% 976,730.00 1,346,730.00
4/1/2002 380,000.00 3.600% 963,780.00 1,343,780.00
4/1/2003 395,000.00 3.650% 950,100.00 1,345,100.00
4/1/2004 410,000.00 3.700% 935,682.50 1,345,682.50
4/1/2005 425,000.00 3.850% 920,512.50 1,345,512.50
4/1/2006 440,000.00 4.000% 904,150.00 1,344,150.00
4/1/2007 460,000.00 4.000% 886,550.00 1,346,550.00
4/1/2008 475,000.00 4.125% 868,150.00 1,343,150.00
4/1/2009 495,000.00 4.250% 848,556.26 1,343,556.26
4/1/2010 515,000.00 4.375% 827,518.76 1,342,518.761
4/1/2011 540,000.00 4.500% 804,987.50 1,344,987.50
4/1/2012 565,000.00 4.500% 780,687.50 1,345,687.50
4/1/2013 590,000.00 4.500% 755,262.50 1,345,262.50
4/1/2014 615,000.00 5.125% 728,712.50 1,343,712.50
4/1/2015 650,000.00 5.125% 697,193.76 1,347,193.76
4/1/2016 680,000.00 5.125% 663,881.26 1,343,881.26
4/1/2017 715,000.00 5.125% 629,031.26 1,344,031.26
4/1/2018 755,000.00 4.750% 592,387.50 1,347,387.50
4/1/2019 790,000.00 4.750% 556,525.00 1,346,525.00
4/1/2020 825,000.00 5.000% 519,000.00 1,344,000.00
4/1/2021 865,000.00 5.000% 477,750.00 1,342,750.00
4/1/2022 910,000.00 5.000% 434,500.00 1,344,500.00
4/1/2023 955,000.00 5.000% 389,000.00 1,344,000.00
4/1/2024 1,005,000.00 5.000% 341,250.00 1,346,250.00
4/1/2025 1,055,000.00 5.000% 291,000.00 1,346,000.00
4/1/2026 1,105,000.00 5.000% 238,250.00 1,343,250.00
4/1/2027 1,160,000.00 5.000% 183,000.00 1,343,000.00
4/1/2028 1,220,000.00 5.000% 125,000.00 1,345,000.00
4/1/2029 1,280,000.00 5.000% 64,000.00 1,344,000.00
$ 21,000,000.00 $ 19,341,238.80 $ 40,341,238.80
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).
2-108
CITY OF AVENTURA
I 2000 LOAN DEBT SERVICE FUND 240 I
CA TEGORY SUMMARY
2009/10
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 PROJ ECTIONS
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
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 25,130 25,417 20,000 - -
380000/389999 Transfer/Debt Proceeds 483,239 483,250 490,669 245,335 512,755
399900/399999 Fund Balance - 818 721 721 -
I Total Available $ 508,369 $ 509,485 $ 511,390 $ 246,056 $ 512,7551
EXPENDITURES
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006107 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
I Total Operating Expenses - - - - - I
6000/6999 Capital Outlay - - - - -
700017999 Debt Service 511,112 508,764 511,390 - 512,755
9000/9999 Transfers - - - - -
I Total Expenditures $ 511,112 $ 508,764 $ 511,390 $ - $ 512,7551
2-109
CITY OF AVENT URA
I 2000 LOAN DEBT SERVICE FUND 240 I
2009/10
REVENUE PROJ ECTIONS
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007108 2008/09 2008/09 2009/10
Miscellaneous Revenues
3611000 Interest $ 25,130 $ 25,417 $ 20,000 $ - $ -
I Subtotal 25,130 25,417 20,000 - - I
TransferlDebt Proceeds
3811001 Transfer from General Fund 483,239 483,250 490,669 245,335 512,755
3842000 Bond Proceeds - - - - -
I Subtotal 483,239 483,250 490,669 245,335 512,755 I
Fund Balance
3999000 Carryover - 818 721 721 -
I Subtotal - 818 721 721 - I
I Total Revenues $ 508,369 $ 509,485 $ 511,390 $ 246,056 $ 512,7551
EXPENDITURES 9001-590
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007108 2008/09 2008/09 2009/10
DEBT SERVICE
Non-Departmental - 590
7130 Principal $ 245,000 $ 255,000 $ 270,000 $ - $ 285,000
7230 Interest 266,112 253,764 241,390 - 227,755
7330 Other Debt Service Costs - - - - -
I Total Expenditures $ 511,112 $ 508,764 $ 511,390 $ - $ 512,7551
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 10/1/2010 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 4/1/2010
and 10/1/2010.
2-110
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
Other 240-9001-590.73-30
Date Principa I Coupon Inte rest 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
1 0/1/2004 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
1 0/1/2006 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% 241,390.00 511,390.00
10/1/2010 285,000.00 5.050% 227,755.00 512,755.00 I
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 \Qter referendum.
- Other debt requires Commission approval by a Simple Majority (4 of 7 Commissioners).
2-111
CITY OF AVENTURA
I 2002 LOAN DEBT SERVICE FUND 250 I
CA TEGORY SUMMARY
2009/10
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 ECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services - - - - -
360000/369999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 2,063 1,096 - 4 -
380000/389999 Transfer/Debt Proceeds 398,848 396,926 400,677 200,289 404,146
399900/399999 Fund Balance - 4,936 1,606 1,606 -
I Total Available $ 400,901 $ 402,966 $ 402,082 $ 201,798 $ 404,146 I
EXPENDITURES
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 other Charges & Services - - - - -
6000/6399 Commodities - - - - -
6400/6999 other Operating Expenses - - - - -
I Total Operating Expenses - - - - - I
6000/6999 Capital Outlay - - - - -
700017999 Debt Service 401,118 401,461 402,082 126,676 404,146
9000/9999 Transfers - - - - -
I Total Expenditures $ 401,118 $ 401,461 $ 402,082 $ 126,676 $ 404,146 I
2-112
CITY OF AVENTURA
I 2002 LOAN DEBT SERVICE FUND 250 I
2009/10
REVENUE PROJECTIONS
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007108 2008/09 2008/09 2009/10
Miscellaneous Revenues
3611000 Interest $ 2,053 $ 1,095 $ - $ 4 $ -
I Subtotal 2,053 1,095 - 4 - I
TransferlDebt Proceeds
3811001 Transfer from General Fund 398,848 396,926 400,577 200,289 404,145
3842000 Bond Proceeds - - - - -
I Subtotal 398,848 396,926 400,577 200,289 404,145 I
Fund Balance
3999000 Carryover - 4,935 1,505 1,505 -
I Subtotal - 4,935 1,505 1,505 - I
I Total Revenues $ 400,901 $ 402,956 $ 402,082 $ 201,798 $ 404,1451
EXPENDITURES 9001-590
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007108 2008/09 2008/09 2009/10
DEBT SERVICE
Non-Departmental - 590
7130 Principal $ 141,766 $ 143,960 $ 148,855 $ - $ 155,943
7230 Interest 254,480 250,537 246,227 122,969 241,202
7330 Other Debt Service Costs 4,872 6,954 7,000 2,606 7,000
I Total Expenditures $ 401,118 $ 401,451 $ 402,082 $ 125,575 $ 404,1451
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 8/1/2010 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 2/1/2010
and 8/1/2010.
2-113
CITY OF AVENTURA
2002 LOAN DEBT SERVICE FUND 250
Florida Intergovernmental Finance Commission
Capital Revenue Bonds. Series 2002
Principal 250-9001-590.71-30
Interest 250-9001-590.72-30
Other 250-9001-590.73-30
CITY DEBT SERVICE SCHEDULE - FUND #250 LAND ACQUISITION DEBT SERVICE SCHEDULE - FUND #250 2002 LOAN DEBT SERVICE FUND - FUND #250
Date Principal Coupon Interest Debt Service Date Principal Coupon Interest Debt Service Date Principal Coupon Interest Debt Service
8/1/2003 $ 0.000% $ 38.174.53 $ 38,174.53 8/112003 $ 0.000% $ 195.194.20 $ 195,194.20 8/1/2003 $ 0.000% $ 233.368.73 $ 233,368.73
8/1/2004 21,644.12 2.500% 43,216.45 64,860.57 8/1/2004 110,670.83 2.500% 220.974.56 331,645.39 8/1/2004 132.314.95 2.500% 264.191.01 396.505.96
8/1/2005 22.030.62 2.100% 42.675.35 64,705.97 8/1/2005 112,647.09 2.100% 218,207.79 330,854.88 8/1/2005 134,677.71 2.100% 260,883.14 395.560.85
8/1/2006 22.417.13 2.500% 42.212.70 64.629.83 8/1/2006 114.623.35 2.500% 215.842.20 330.465.56 8/1/2006 137.040.48 2.500% 258.054.91 395,095.39
8/1/2007 23,190.13 2.750% 41,652.28 64.842.41 8/1/2007 118.575.88 2.750% 212,976.62 331.552.50 8/1/2007 141.766.01 2.750% 254.628.90 396.394.91
8/1/2008 23.576.63 3.125% 41.014.55 64.591.18 8/112008 120.552.15 3.125% 209.715.78 330.267.93 8/1/2008 144.128.78 3.125% 250.730.33 394.859.11
8/1/2009 24.349.64 3.375% 40.277.78 64.627.41 8/112009 124.504.68 3.375% 205.948.52 330,453.20 8/1/2009 148.854.31 3.375% 246.226.30 395,080.62
8ifi2010 2S.~~~~~ 3:--62570 39ii~8 64:~~2 8t.:!l2ol0~~~~~7 3:62~~,~MT:,7~f~0-3~~-:119-:97-8W2Ofo-1~~~(~2-3~625Y~i4~i~2:-47 3.!l7;:@(09.:
8/1/2011 26.282.15 3.750% 38.531.27 64.813.42 8/112011 134.386.00 3.750% 197.018.28 331,404.28 8/1/2011 160.668.15 3.750% 235.549.55 396.217.70
8/1/2012 27.441.65 3.800% 37.545.69 64.987.34 8/112012 140.314.80 3.800% 191.978.81 332,293.60 8/1/2012 167.756.45 3.800% 229.524.50 397.280.95
8/1/2013 28.214.66 4.000% 36.502.91 64.717.57 8/112013 144.267.33 4.000% 186.646.84 330,914.17 8/1/2013 172,481.98 4.000% 223,149.75 395.631.74
8/1/2014 29,374.16 4.100% 35.374.32 64,748.49 8/112014 150.196.12 4.100% 180,876.15 331.072.27 8/1/2014 179.570.28 4.100% 216,250.47 395,820.76
8/1/2015 30,920.17 4.200% 34.169.98 65,090.15 8/112015 158.101.18 4.200% 174.718.11 332,819.29 8/1/2015 189,021.35 4.200% 208.888.09 397,909.44
8/1/2016 32.079.68 4.300% 32.871.33 64,951.01 8/112016 164,029.97 4.300% 168.077.86 332,107.83 8/1/2016 196.109.65 4.300% 200.949.19 397,058.85
8/1/2017 33,625.69 4.400% 31,491.91 65,117.60 8/1/2017 171,935.03 4.400% 161,024.57 332,959.60 8/1/2017 205,560.72 4.400% 192,516.48 398,077.20
8/1/2018 27.828.16 4.875% 30.012.38 57.840.53 8/1/2018 142,291.06 4.875% 153,459.43 295.750.49 8/1/2018 170.119.22 4.875% 183.471.81 353,591.02
8/1/2019 29.374.16 4.875% 28.655.75 58,029.92 8/1/2019 150.196.12 4.875% 146.522.74 296.718.86 8/1/2019 179.570.28 4.875% 175,178.50 354.748.78
8/1/2020 30.920.17 4.875% 27.223.76 58.143.94 8/112020 158.101.18 4.875% 139.200.68 297.301.86 8/1/2020 189.021.35 4.875% 166.424.44 355.445.80
8/1/2021 32.079.68 4.875% 25.716.41 57.796.09 8/112021 164.029.97 4.875% 131.493.25 295.523.22 8/1/2021 196.109.65 4.875% 157.209.65 353.319.31
8/1/2022 34.012.19 4.875% 24.152.52 58.164.71 8/112022 173.911.30 4.875% 123.496.78 297.408.08 8/1/2022 207.923.49 4.875% 147.649.30 355.572.79
8/1/2023 35.558.20 5.000% 22.494.43 58.052.63 8/112023 181.816.36 5.000% 115.018.61 296.834.96 8/1/2023 217.374.55 5.000% 137.513.03 354.887.59
8/1/2024 37.490.71 5.000% 20.716.52 58,207.23 8/112024 191.697.68 5.000% 105.927.79 297.625.47 8/1/2024 229,188.39 5.000% 126.644.31 355.832.70
8/1/2025 39.423.22 5.000% 18.841.98 58,265.20 8/112025 201.579.00 5.000% 96,342.91 297.921.91 8/1/2025 241,002.22 5.000% 115,184.89 356,187.11
8/1/2026 41,355.73 5.000% 16.870.82 58,226.55 8/112026 211.460.33 5.000% 86.263.96 297.724.28 8/1/2026 252.816.06 5.000% 103.134.78 355,950.83
8/1/2027 43,288.24 5.000% 14.803.03 58,091.28 8/112027 221.341.65 5.000% 75.690.94 297.032.59 8/1/2027 264.629.89 5.000% 90.493.97 355,123.86
8/1/2028 45.607.26 5.000% 12.638.62 58.245.88 8/112028 233.199.24 5.000% 64.623.86 297,823.10 8/1/2028 278.806.49 5.000% 77.262.48 356,068.97
8/1/2029 47.926.27 5.000% 10,358.26 58,284.53 8/1/2029 245.056.83 5.000% 52.963.89 298.020.72 8/1/2029 292.983.10 5.000% 63.322.15 356.305.25
8/1/2030 50,631.78 5.000% 7,961.94 58,593.73 8/1/2030 258,890.68 5.000% 40,711.05 299,601.73 8/1/2030 309,522.46 5.000% 48.673.00 358,195.46
8/1/2031 52.950.80 5.000% 5.430.36 58,381.15 8/1/2031 270.748.27 5.000% 27.766.52 298.514.79 8/1/2031 323.699.07 5.000% 33,196.87 356.895.94
8/1/2032 55.656.31 5.000% 2,782.82 58.439.13 8/112032 284.582.12 5.000% 14.229.11 298.811.23 8/1/2032 340.238.43 5.000% 17.011.92 357.250.36
$ 974.758.46 $ 843.826.62 $ 1.818.585.08 $ 4.984.139.66 $ 4.314.658.32 $ 9.298.797.98 $ 5.958.898.12 $ 5.158.484.94 $ 11.117.383.06
Notes:
-the City has no legal debt limit.
- General Obligation Debt requires approval by wier referendum.
- Other debt requires Commission approval by a Simple Majority (4 of7 Commissioners).
2-1 14
CITY OF AVENTURA
I FIFC LOAN DEBT SERVICE FUND 290 I
CA TEGORY SUMMARY
2009/10
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 PROJ ECTIONS
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007108 2008/09 2008/09 2009/10
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 4,084 5,681 - 349 -
380000/389999 TransferlDebt Proceeds 555,000 444,000 444,475 222,238 446,778
399900/399999 Fund Balance - - - 99,664 -
I Total Available $ 559,084 $ 449,681 $ 444,475 $ 322,251 $ 446,778 I
EXPENDITURES
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007108 2008/09 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
I Total Operating Expenses - - - - - I
6000/6999 Capital Outlay - - - - -
7000/7999 Debt Service 444,000 443,892 444,475 140,433 446,778
9000/9999 Transfers - - - - -
I Total Expenditures $ 444,000 $ 443,892 $ 444,475 $ 140,433 $ 446,778 I
2-115
CITY OF AVENTURA
I FIFC LOAN DEBT SERVICE FUND 290 I
2009/10
REVENUE PROJ ECTIONS
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007108 2008/09 2008/09 2009/10
Miscellaneous Revenues
3611000 Interest $ 4,084 $ 5,681 $ - $ 349 $ -
I Subtotal 4,084 5,681 - 349 - I
TransferlDebt Proceeds
3811001 Transfer from General Fund - - - - -
3811901 Transfer from Charter School Fund 555,000 444,000 444,475 222,238 446,778
3842000 Bond Proceeds - - - - -
I Subtotal 555,000 444,000 444,475 222,238 446,778 I
Fund Balance
3999000 Carryover - - - 99,664 -
r-8ubtotal - - - 99,664 - I
I Total Revenues $ 559,084 $ 449,681 $ 444,475 $ 322,251 $ 446,778 I
EXPENDITURES 9001-590
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007108 2008/09 2008/09 2009/10
DEBT SERVICE
Non-Departmental - 590
7130 Principal $ 158,234 $ 161,040 $ 166,146 $ - $ 174,057
7230 Interest 284,208 279,952 274,829 137,559 269,221
7330 Other Debt Service Costs 1,558 2,900 3,500 2,874 3,500
I Total Expenditures $ 444,000 $ 443,892 $ 444,475 $ 140,433 $ 446,778 I
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 8/1/2010 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 2/1/2010
and 8/1/2010.
2-116
CITY OF A VENTURA
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% 274,828.70 440,974.38
8/1/2010 174,057.38 3.625% 269,221.29 443,278.67 I
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 approval by voter referendum.
- Other debt requires Commission approval by a Simple Majority (4 of7 Commissioners).
2-117
2-118
~ ,'rJ'
~ nO~o}I
eq~ o~ &1P~
CAPIT AL
CONSTRUCTION
FUNDS
CITY OF AVENTURA
I CAPITAL CONSTRUCTION FUNDS RECAP I
CA TEGORY SUMMARY
2009/10
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 HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CA TEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - 300,462 4,100,000 104,342 -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 104,073 22,578 350,000 338 -
380000/389999 TransferlDebt Proceeds - - 2,250,000 - -
399900/399999 Fund Balance - 1,571,966 99,664 - -
I Total Available $ 104,073 $ 1,895,006 $ 6,799,664 $ 104,680 $ -I
EXPENDITURES
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CA TEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
I Total Operating Expenses - - - - - I
6000/6999 Capital Outlay 2,679,648 1,891,447 6,700,000 295,053 -
7000/7999 Debt Service - - - - -
9000/9999 Transfers - - 99,664 - -
I Total Expenditures $ 2,679,648 $ 1,891,447 $ 6,799,664 $ 295,053 $ -I
2-119
CITY OF AVENTURA
I 2000 LOAN CONSTRUCTION FUND 340 I
CA TEGORY SUMMARY
2009/10
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 PROJECTIONS
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
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 103,885 22,578 - 338 -
380000/389999 TransferlDebt Proceeds - - - - -
399900/399999 Fund Balance - 1,568,000 99,664 - -
I Total Available $ 103,885 $ 1,590,578 $ 99,664 $ 338 $ -I
EXPENDITURES
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
I Total Operating Expenses - - - - - I
6000/6999 Capital Outlay 2,679,648 1,590,985 - - -
7000/7999 Debt Service - - - - -
9000/9999 Transfers - - 99,664 - -
I Total Expenditures $ 2,679,648 $ 1,590,985 $ 99,664 $ - $ -I
2-120
CITY OF AVENTURA
I 2002 LOAN CONSTRUCTION FUND 350 I
CA TEGORY SUMMARY
2009/10
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 PROJ ECTIONS
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CA TEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
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 188 - - - -
380000/389999 Transfer/Debt Proceeds - - - - -
399900/399999 Fund Balance - 3,966 - - -
I Total Available $ 188 $ 3,966 $ - $ - $ - I
EXPENDITURES
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CA TEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
I Total Operating Expenses - - - - - I
6000/6999 Capital Outlay - - - - -
7000/7999 Debt Service - - - - -
9000/9999 Transfers - 3,966 - - -
I Total Expenditures $ - $ 3,966 $ - $ - $ -I
2-121
CITY OF AVENTURA
I FIFC LOAN CONSTRUCTION FUND 390 I
CA TEGORY SUMMARY
2009/10
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 ECTIONS
OBJECT APPROVED CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
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 Balance - - - - -
I Total Available $ - $ - $ - $ - $ -I
EXPENDITURES
OBJECT APPROVED CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
I Total Operating Expenses - - - - - I
6000/6999 Capital Outlay - - - - -
7000/7999 Debt Service - - - - -
9000/9999 Transfers - 151,560 - - -
I Total Expenditures $ - $ 151,560 $ - $ - $ -I
2-122
CITY OF AVENTURA
I CAPITAL CONSTRUCTION FUND - ARTS & CULTURAL CENTER CONSTRUCTION 391 I
CA TEGORY SUMMARY
2009/10
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 PROJ ECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - 300,462 4,100,000 104,342 -
340000/349999 Charges for Services - - - - -
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues - - 350,000 - -
380000/389999 TransferlDebt Proceeds - - 2,250,000 - -
399900/399999 Fund Balance - - - - -
I Total Available $ - $ 300,462 $ 6,700,000 $ 104,342 $ -I
EXPENDITURES
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
I Total Operating Expenses - - - - - I
6000/6999 Capital Outlay - 300,462 6,700,000 295,053 -
700017999 Debt Service - - - - -
9000/9999 Transfers - - - - -
I Total Expenditures $ - $ 300,462 $ 6,700,000 $ 295,053 $ -I
2-123
2-124
N
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STORMWATER
UTILITY FUND
CITY OF AVENTURA
I STORMWATER UTILITY FUND 410 I
CA TEGORY SUMMARY
2009/10
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 PROJECTIONS
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues 423,528 - - - -
340000/349999 Charges for Services 889,178 882,429 841,458 302,649 841,458
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues 160,566 17 ,528 - 1,158 -
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance - 38,907 - - -
I Total Available $ 1,473,272 $ 938,864 $ 841,458 $ 303,807 $ 841,458 I
EXPENDITURES
OBJ ECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - 414,381 408,200 249,708 430,000
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses 203,102 254,715 5,000 - -
I Total Operating Expenses 203,102 669,096 413,200 249,708 430,000 I
6000/6999 Capital Outlay 354,533 1,507 428,258 435,210 411,458
9000/9999 Transfers - - - - -
I Total Expenditures $ 557,635 $ 670,603 $ 841,458 $ 684,918 $ 841,458 I
2-125
CITY OF AVENTURA
I STORMWATER UTILITY FUND 410 I
2009/10
REVENUE PROJ ECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007108 2008/09 2008/09 2009/10
Intergovernmental Revenues
3343605 State Grant $ 423,528 $ - $ - $ - $ -
I Subtotal 423,528 - - - - I
Charges for Services
3439110 Stormw ate r Utility Fees 889,178 882,429 841,458 302,649 841,458
I Subtotal 889,178 882,429 841,458 302,649 841,458 I
Miscellaneous Revenues
3611000 Interest 3,335 17,528 - 1,158 -
3661010 NE 188 St. Development 157,231 - - - -
I Subtotal 160,566 17,528 - 1,158 - I
Fund Balance
3999000 Carryover - 38,907 - - -
r-8ubtotaI - 38,907 - - - I
I Total Revenues $ 1,473,272 $ 938,864 $ 841,458 $ 303,807 $ 841,458 I
CITY OF AVENTURA
I STORMWATER UTILITY FUND 410 I
2009/10
EXPENDITURES 5001
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007108 2008/09 2008/09 2009/10
Operating
CONTRACTUAL SERVICES
Community Services - 538
3110 Prof. Services - Engineering $ - $ 55,530 $ 65,000 $ 27,248 $ 70,000
3450 Lands Maint. - Streets - 149,268 156,000 156,466 165,000
3460 Street Maint.lDrainage - 209,583 187,200 65,994 195,000
I Subtotal - 414,381 408,200 249,708 430,000 I
OTHER OPERATING EXPENSES
5290 Other Operating Supplies - - 5,000 - -
5915 Depreciation 203,102 254,715 - - -
rSubtotal 203,102 254,715 5,000 - - I
CAPITAL OUTLAY
Community Services - 538
6306 Drainage Improvements 354,533 1,507 200,000 435,210 200,000
I Subtotal 354,533 1,507 200,000 435,210 200,000 I
CAPITAL OUTLAY
Non-Departmental- 590
6999 Capital Reserve - - 228,258 - 211,458
I Subtotal - - 228,258 - 211,458 I
I Total 557,635 670,603 841,458 684,918 841,458 I
2-126
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 - Funds have been budgeted for maintenance
improvements
2-127
2-128
POLICE
OFFDUTY
SERVICES FUND
CITY OF AVENTURA
I POLICE OFFDUTY SERVICES FUND 620 I
CA TEGORY SUMMARY
2009/10
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 HALF-YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
310000/319999 Locally Levied Taxes $ - $ - $ - $ - $ -
320000/329999 Licenses & Permits - - - - -
330000/339999 Intergovernmental Revenues - - - - -
340000/349999 Charges for Services 336,286 296,467 330,000 111,195 300,000
350000/359999 Fines & Forfeitures - - - - -
360000/369999 Miscellaneous Revenues - - - - -
380000/389999 Transfer from Funds - - - - -
399900/399999 Fund Balance - - - - -
I Total Available $ 336,286 $ 296,467 $ 330,000 $ 111,195 $ 300,000 I
EXPENDITURES
OBJECT APPROVED HALF-YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
1000/2999 Personal Services $ 304,104 $ 254,995 $ 330,000 $ 101,412 $ 300,000
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
I Total Operating Expenses 304,104 254,995 330,000 101,412 300,000 I
6000/6999 Capital Outlay - - - - -
ITotal Expenditures $ 304,104 $ 254,995 $ 330,000 $ 101,412 $ 300,000 I
2-129
CITY OF AVENTURA
I POLICE OFFDUTY SERVICES FUND 620 I
2009/10
REVENUE PROJ ECTIONS
OBJ ECT APPROVED HALF-YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
Charges for Services
3421100 Police Detail Billing $ 336,286 $ 296,467 $ 330,000 $ 111,196 $ 300,000
I Total Revenues $ 336,286 $ 296,467 $ 330,000 $ 111,196 $ 300,000 I
EXPENDITURES 6001-621
OBJ ECT APPROVED HALF-YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2006/07 2007/08 2008/09 2008/09 2009/10
PERSONAL SERVICES
Public Safety
1420 Extra Duty Detail $ 304,104 $ 264,996 $ 290,000 $ 101,412 $ 300,000
2101 RCA - - 20,000 - -
2401 Workers' Compensation - - 20,000 - -
I Total Expenditures $ 304,104 $ 264,996 $ 330,000 $ 101,412 $ 300,000 I
REVENUE RATIONALE
3421100 Police Detail Billinq - Estimated amount of revenue generated by off-duty
details in the City's business and residential communities.
2-130
3-1
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SUMMARY OF
CAPIT AL
IMPROVEMENT
PROGRAM
CAPITAL IMPROVEMENT PROGRAM
2009 - 2014
HIGHLIGHTS
. Road maintenance projects that total $3,120,000 to resurface asphalt and
enhance safety are included for Williams Island Road, Hospital District, NE 29th
Avenue, N E 34th Avenue N E 18yth Street, N E 185th Street, N E 188th street and
the northern and southern portion of Country Club Drive.
. 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.
. Provides funding to upgrade the Yacht Club Way Bridge and for the Don Soffer
Exercise Trail improvements in the amount of $702,788.
. Adds two bus shelters on Country Club Drive and the replacement of bus
benches at a cost of $312,000.
. Continues the implementation of Biscayne Boulevard intersection improvements
for NE 183rd Street at a cost of $75,000.
. Replaces the Air conditioning Chiller System at the Government Center at a cost
of $330,000.
. 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 2009 - 2014. 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 C IP 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 (ICT)
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 2009 - 2014 CIP includes 18 projects in five (5) functional categories with
a total value of $12,235,893. The following represents the percentage of total funding
that each functional category has been allocated: Beautification & Parks Facilities (4%),
Transportation, Drainage and Infrastructure Improvements (43%), Capital Equipment
Purchase and Replacement (27%), Information/Communication Technology (23%) and
Public Buildings and Facilities Improvements (3%).
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 Improvement Program
2009/10- 2013/14
Summary By Function
Program 2009/10 2010/11 2011/12 2012/13 2013/14 TOTAL
Beautification & Parks Facilities $ 7,800 $ 439,400 $ 69,800 $ 7,800 $ 32,800 $ 647,600
Transportation, Drainage & 1,839,788 800,000 696,000 960,000 960,000 6,234,788
Infrastructure
Public Buildings & Facilities 180,000 166,000 0 0 0 346,000
Inform ationlCom m unication 788,000 662,300 466,000 641,600 476,400 2,823,200
Technology
Capital Equipment 936,460 734,610 696,871 499,400 618,964 3,286,306
Totals $ 3,762,048 $ 2,691,310 $ 1,816,671 $ 1,998,700 $ 1,977,164 $ 12,236,893
Beautification &
Capital arks Facilities Transportation,
Equipment 4%
27% Drainage &
Infrastructure
43%
Public Buildings
3%
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
2009/10 - 2013/14
Summary By Funding Source
Funding Source 2009/10 2010/11 2011/12 2012/13 2013/14 TOTAL
General $ 1,712,760 $ 1,785,310 $ 1,024,171 $ 950,200 $ 909,164 $ 6,381,605
Stormwater Utility 200,000 200,000 200,000 200,000 200,000 1,000,000
Parks Development 0 0 0
Charter School 199,500 106,000 97,500 98,500 118,000 619,500
Federal Funding 1,014,788 0 1,014,788
Transportation Fund 625,000 600,000 495,000 750,000 750,000 3,220,000
$ 3,752,048 $ 2,691,310 $ 1,816,671 $ 1,998,700 $ 1,977,164 $ 12,235,893
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
Stormwater Utility
8%
(Federal Funding
8%
;.,
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:
Table 3
Capital Improvement Program
2009/10-2013/14
Summary By Location
Location
Founders Park Improvements
Yacht Club Way Bridge Improve.
Traffic Improvements
Hospital District
Williams Island Road
NE 34th Avenue
NE 29th Avenue
NE 187'h Street
NE 185th Street/NE 31th Avenue
NE 188th Street2011/12
Bus Shelter - CCD
Country Club Drive
Beautification Transportation
Improvements Improvements
Drainage Park
Improve Improve
2010-2011
2009/10
2009/10
2009/10
2009/10
2010/11
2010/11
2010/11
2011112
2011112
2009/10
2012-2013
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 $12,235,893. No additional debt is recommended.
2. Adjusts property tax revenues based on projected lower property assessments
caused by the economic downturn.
RECAP OF AVAILABLE RESOURCES vs PROPOSED APPROPRIATIONS
GENERAL FUND CAPITAL IMPROVEMENT PROGRAM
2009/10 2010/11 2011/12 2012/13 2013/14
TOTAL PROJECTED AVAILABLE RESOURCES $30,594,308 $30,368,332 $31,254,835 $32,120,328 $33,102,669
PROJECTED OPERATING EXPENDITURES 25,359,000 27,014,890 28,823,921 30,767,323 32,844,439
DEBT SERVICE REQUIREMENTS 2,258,000 2,258,000 2,258,000 2,258,000 2,258,000
SUBTOTAL - EXPENDITURES 27,617,000 29,272,890 31,081,921 33,025,323 35,102,439
BALANCE 2,977,308 1,095,442 172,914 (904,995) (1,999,770)
BEGINNING CIP RESERVE 25,000,000 25,249,760 24,559,892 23,708,635 21,853,440
Less CIP APPROPRIATIONS 2,727,548 1,785,310 1,024,171 950,200 909,164
BALANCE IN CIP RESERVE - END OF YEAR 25,249,760 24,559,892 23,708,635 21,853,440 18,944,506
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET
In the five year Capital Improvement Program there are no projects that have a
significant impact on the City's operating budget. The majority of the projects are
considered maintenance of infrastructure or equipment replacement or purchase.
3-10
TABLE 1
PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2009/10 - 20013/14
SUMMARY BY YEAR
CIP # Project Title Dept. # 2009/10 2010/11 2011/12 2012/13 2013/14 Total
BP1
Founders Park Improvements
CS
$ 431,600 $
52,000
$
25,000 $
508,600
BP2
Citywide Beautification Improvements
CS
7,800 7,800
7,800
7,800
7,800
39,000
Totals
$
7,800 $ 439,400 $
59,800 $
7,800 $
32,800 $
547,600
TABLE 2
PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2009/10 - 20013/14
FUNDING PLAN
Impact General
CIP # Project Title Dept. # Total Fees Fund
BP1
Founders Park Improvements
CS
508,600
508,600
BP3
Citywide Beautification Improvements
CS
39,000
39,000
Totals
547,600 $
$ 547,600
3-11
TABLE 1
PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS SCHEDULED FOR 2009/10- 2013/14
SUMMARY BY YEAR
CIP # Project Title Dept. # 2009/10 2010/11 2011/12 2012/13 2013/14 Total
TDI1 Stormwater Drainage Improvement CS $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000,000
Transportation System & Traffic
TDI2 Improvements CS 1,014,788 1,014,788
TDI3 Road Resurfacing Program CS 625,000 600,000 495,000 750,000 750,000 3,220,000
Totals $ 1,839,788 $ 800,000 $ 695,000 $ 950,000 $ 950,000 $ 5,234,788
TABLE 2
PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS SCHEDULED FOR 2009/10- 2013/14
FUNDING PLAN
Stormwater
Utility General Transportatio~ Federal
CIP # Project Title Dept. # Total Fund Fund Fund Funding
TDI1 Stormwater Drainage Improvement CS $ 1,000,000 $ 1,000,000
Transportation System & Traffic
TDI2 Improvements CS 1,014,788 1,014,788
TDI3 Road Resurfacing Program CS 3,220,000 $ 3,220,000
Totals $ 5,234,788 $ 1,000,000 $ $ 3,220,000 $ 1,014,788
3-12
TABLE 1
PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2009/10 - 20013/14
SUMMARY BY YEAR
CIP # Project Title Dept. # 2009/10 2010/11 2011/12 2012/12 2013/14 Total
PBF1
PBF2
Govemment Center Chiller Replacemenl CS
Police Department Offices Improvement PD
$
165,000 $ 165,000
15,000
$
330,000
15,000
Totals
$
180,000 $ 165,000 $
$
$
$
345,000
TABLE 2
PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2009/10 - 20013/14
FUNDING PLAN
Charter General
CIP # Project Title Dept. # Total School Fund
PBF1
PBF2
Govemment Center Chiller Replacemenl CS
Police Department Offices Improvement PD
$
330,000
15,000
$ 330,000
15,000
Totals
$
345,000
$ 345,000
3-13
TABLE 1
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2009/10 - 2013/14
SUMMARY BY YEAR
CIP # Project Title Dept. # 2009/10 2010/11 2011/12 2012/13 2013/14 Total
ICT1 Police Computers Systems<$5000 PD 117,400 188,000 125,000 134,000 125,000 689,400
ICT2 Central Computer System>$5000 IT 265,000 90,000 95,000 105,000 105,000 660,000
ICT3 Radios and E911 System PD 171,000 126,000 106,000 181,000 96,000 680,000
ICT4 Computer Equipment<$5000 ACES 123,000 96,000 87,500 78,500 108,000 493,000
ICT5 Computer Equipment>$5000 ACES 76,500 10,000 10,000 20,000 10,000 126,500
ICT6 Computer Equipment<$5000 IT 6,000 6,000 6,000 6,000 6,000 30,000
ICT? Computer Equipment<$5000 FSS 2,000 6,000 2,000 2,000 2,000 14,000
ICT8 Computer Equipment<$5000 CM 4,000 2,000 4,000 2,000 12,000
ICT9 Computer Equipment<$5000 CS 16,000 20,300 27,000 11,000 17,300 91,600
ICT10 Computer Equipment<$5000 CD 4,100 8,000 3,500 4,000 4,100 23,700
ICT11 Computer Equipment CC 3,000 3,000
Totals $ 788,000 $ 552,300 $ 466,000 $ 541,500 $ 475,400 $ 2,823,200
TABLE 2
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2009/10 - 2013/14
FUNDING PLAN
Charter
General School
CIP # Project Title Dept. # Total Fund Fund
ICT1 Police Computers Systems<$5000 PD 689,400 689,400
ICT2 Central Computer System>$5000 IT 660,000 660,000
ICT3 Radios and E911 System PD 680,000 680,000
ICT4 Computer Equipment<$5000 ACES 493,000 493,000
ICT5 Computer Equipment>$5000 ACES 126,500 126,500
ICT6 Computer Equipment<$5000 IT 30,000 30,000
ICT? Computer Equipment<$5000 FSS 14,000 14,000
ICT8 Computer Equipment<$5000 CM 12,000 12,000
ICT9 Computer Equipment<$5000 CS 91,600 91,600
ICT10 Computer Equipment<$5000 CD 23,700 23,700
ICT11 Computer Equipment CC 3,000 3,000
$ 2,823,200 $ 2,203,700 $ 619,500
Totals
3-14
TABLE 1
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2009/10 - 2013/14
SUMMARY BY YEAR
CIP # Project Title Dept. 2009/10 2010/11 2011/12 2012/13 2013/14 Total
CE1 Vehicle Purchase & Replacements PD 391,960 453,000 445,000 379,100 379,100 2,048,160
CE2 Equipment Purchase and Replacement>5000 PD 127,000 188,710 83,471 63,000 64,890 527,071
CE3 Equipment Purchase and Replacement<5000 PD 16,900 28,400 22,200 49,300 14,474 131,274
CE4 Equipment Purchase and Replacement>5000 CS 48,600 61,000 20,000 6,000 58,000 193,600
CE5 Equipment Purchase and Replacement<5000 CS 6,000 3,500 2,500 2,000 2,500 16,500
CE6 Equipment Purchase and Replacement>5000 ACC 325,000
CE7 Equipment Purchase and Replacement>5000 CD 21,000 22,700 43,700
Totals $ 936,460 $ 734,610 $ 595,871 $ 499,400 $ 518,964 $ 3,285,305
TABLE 2
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2009/10 - 2013/14
FUNDING PLAN
General
CIP # Project Title Dept. Total Fund
CE1 Vehicle Purchase & Replacements PD 2,048,160 2,048,160
CE2 Equipment Purchase and Replacement>5000 PD 527,071 527,071
CE3 Equipment Purchase and Replacement<5000 PD 131,274 131,274
CE4 Equipment Purchase and Replacement>5000 CS 193,600 193,600
CE5 Equipment Purchase and Replacement<5000 CS 16,500 16,500
CE6 Equipment Purchase and Replacement>5000 ACC 325,000 325,000
CE7 Equipment Purchase and Replacement>5000 CD 43,700 43,700
Totals 3,285,305 3,285,305
3-15
4-1
GLOSSARY
Account
A term used to identify an individual asset, liability,
expenditure control, revenue control, encumbrance
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
com po ne nts.
Accrual
Recognizes the financial effect of transactions or
events when they occur, regardless of the timing of
related cash flows.
Ad Valorem Taxes
Taxes levied on all real and certain personal property,
tangible and intangible, according to the property's
assessed val uation.
Amortization
The reduction of debt through regular payments of
principal and interest sufficient to retire the debt
instrument at a predetermined 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 be expended.
Assessed Valuation
A valuation 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 describes the basis of
accounting used in its preparation and presentation of
a specified date in the entity's assets, liabilities and the
remaining fund balance or fund equity.
Ba lanced Budget
A budget is balanced when current expenditures are
equal to receipts.
Bond
A written promise, generally under seal, to pay 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 payable
periodically. Note: The difference between a note and
a bond is that the latter usually runs for a longer period
of ti me and requires greater legal formality.
Bonded Debt
That portion of indebtedness represented by
outstanding bonds.
Budget
A plan of financial operation embodying 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
a single fiscal year.
Budget Calendar
A schedule of key dates that the City utilizes to
prepare, adopt and administer the budget.
Budget Message
A general discussion of the proposed budget as
presented in writing by the budget-making authority to
the legislative body.
Budgetary Control
The control or management of a government or
enterprise in accordance with an approved budget 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. Any 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 forthe current fiscal period.
Capital Constructi on Fund
A fund established to account for bond proceeds and
expenditures associated with the purchase of
properties to be to be utilized for public parks, cultural
center and the permanent Go\€rnment 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
and specifies the full resources estimated to be
available to finance the projected expenditures.
Capital Outlays
Non-recurring expenditures of an infrequent or unusual
nature which may result in the acquisitionladdition to
the City's fixed capital assets or i nfrastructu re.
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 fund balance that is projected to be
available for use in the City's annual budgeted
expenditures.
Chart of Accounts
The classification system used by the City to organize
the accounting for various funds.
Contingency
An appropriation of funds available to cover
unforeseen events that occur during the fiscal year.
These funds, if not used, lapse at year-end. This is not
the same as fund balance.
Cu rrent 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 bonds.
Debt Service Fund
A fund established to finance and account for the
accumulation of resources for and 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, other 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 entire 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 andlor capital
maintenance are measured.
Designated
Funds that have been identified for a specific purpose.
This differs from reser\€d funds, in that there is no
legal requirement for funds that ha\€ 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
Obligations in the form of purchase orders, contracts
or salary commitments which are chargeable to an
appropriation and for which a part of the appropriation
is reserved. They cease to be encumbrances when
paid or when the actual liability is set up.
Enterprise Fund
A fund established to finance and account for
operations (1) that are financed and operated in a
manner similar to private business enterprises where
the intent of the goveming body is that the costs
(expenses, including depreciation) of providing goods
or services to the general public on a continuing basis
be financed or recovered primarily through user
charges; or (2) where the goveming body has decided
that periodic determination of revenues eamed,
expenses incurred andlor net income is appropriate for
capital maintenance, public policy, management control,
accountability or other purposes. Examples of
enterprise funds are those for utilities, swimming pools,
airports, and solid waste services.
Expen d itu re s
If the accounts are kept on the accrual basis this term
d esig nates total cha rg es i ncu rred, whethe r pai d or
unpaid, including expenses, provision for retirement of
debt not reported as a liability of the fund from which
retired and capital outlays. If they are kept on the cash
basis, the term covers only actual disbursements for
these purposes. Note: Encumbrances are not
con side red e xpe nd itu res.
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 period of more than one (1) year and payments
for insurance which may be used over a period 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 not necessarily a calendar year.
Fiscal Year
A twelve-month period of time to which the annual
budget applies and at the end of which the City
determines its financial 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
boundaries. Examples include electric, gas, sanitation
and towing.
Fund
An independent fiscal and accounting entity with a
self-balancing set of accounts recording cash andlor
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 Bal ance
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 di rection, purpose or intent
based on the needs of the community. A goal is
general and timeless; that is, it is not 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 of the revenues
earned over the expenses incurred in carrying on
particular phases of an enterprise's activities. As
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 funds forthe
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 and
Gasoline 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 earnings or
by transfers from other funds, so that the original
fund's capital is kept intact.
Inventory
A detailed list showing quantities, descriptions,
property values, units of measure and unit prices.
Note: The term is often confined to consumable
supplies 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 value.
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 -De partmental
Activities, revenues and expenditures that are not
assigned to a department.
4-5
Objective
Something to be accomplished in specific, well-defined
and measurable terms and that is achievable within a
specific time frame.
Operati ng Budget
A budget for general revenues and expenditures such
as salaries, utilities and suppl ies.
Ordinance
A formal legislative enactment by the governing board
of a municipality.
Performance Budget
A budget wherein expenditures are based primarily
upon 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 available 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 undepreciated values (or "book
value") of the Fund's fixed assets such as automobiles,
equipment and buildings.
Revenues
Increases in govemmental 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 imposed 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 applicable.
Taxes
Compulsory charges levied by a government for the
purpose 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
assessments.
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
forma lize the property tax levyi ng process by req uiring
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 changing (up or down), the cause (a
change in the assessed value of their property and/or
an increase in the proposed spending level) and how
the proposed 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 obligated for specific purposes.
Undesig nated)
(See
Undesignated
Without a specific purpose. (See Unappropriated)
Unencumbered
The portion of an allotment not yet expended or
en cum be red.
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 utility
services provided in the City. The tax is levied as a
percentage of gross receipts
4-7
;) "
~e.. I
~~&~
4-8
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
FROM: Eric M. Soroka, ICMA-CM, City
TO: City Commission
DATE: July 6, 2009
SUBJECT: Resolution Establishing Proposed Millage Rate 2009/10 Fiscal Year
July 16,2009 City Commission Meeting Agenda Item 1. .)
RECOMMENDATION
It is recommended that the City Commission adopt a millage rate of 1.7261 for fiscal
year 2009/10. This rate includes no increase and in fact will result in tax savings to
some residents whose taxable assessed value decreased. This will generate
$13,223,037 based on an assessed value of $8,063,834,953. This is $2,256,312 less
than the previous year. In light of the economic times our residents and businesses are
experiencing the decision was made to hold our millage rate to the previous year.
BACKGROUND
Attached hereto is a Resolution that establishes the proposed millage rate for the
2009/10 fiscal year and public hearing dates. State statutes require the City to
establish a tentative millage rate and the first public hearing date that will be transmitted
to the County Property Appraisal Department. The County Property Appraiser issues a
notice to all property owners in the City. The notice includes the proposed tax rates and
public hearing dates for all government agencies imposing ad valorem taxes.
The City Commission could adopt a tax rate anywhere between 1.7261 and 2.0037
without having to advertise a "Notice of Proposed Tax Increase". This is based on the
reduction in the City's assessed property values. The roll back rate of 2.0037 would
generate $2,126,594 in additional revenue.
A detail discussion of the requirements for setting the millage rate is contained in the
memorandum attached hereto from our Finance Director.
Memo to City Commission
Page 2
If you have any questions, please feel free to contact me.
EMS/act
Attachment
CC01658-09
CITY OF AVENTURA
FINANCE DEPARTMENT
MEMORANDUM .
TO: Eric M. Soroka, City Manager, ICM~ r:I
FROM: ~an K. Raducci, Finance Director
DATE: July 7,2009
SUBJECT: Certification of Taxable Value/Public Hearing Dates
DR-420 Certification of Taxable Value and Millage Rates
On July 1, 2009, we received the 2009 Certification of Taxable Value - DR-420 (the
"form" included as Exhibit I) from the Miami-Dade County Office of the Property
Appraiser. On line 4 of the form, the City's taxable value of $8,063,834,953 is reported.
Although this value is approximately $261 M higher than that which was tentatively
reported to us on June 1, 2009, it is still 1.376B or 14.58% less than that which was
reported to us last year at the same time.
The DR-420 includes a breakdown of the change in taxable value into two (2)
segments. The first segment is the $212,669,674 increase in taxable value due to new
construction (line 5 of the form). The second segment is the change which is due to a
decrease in taxable value on existing property as a result of the national recession and
local sagging housing market. This decrease of 1,262,481,871 (13.85%) is computed
by subtracting the $9,113,647,150 (line 7) from the 7,851,165,279 (line 6) of the form.
The purpose of the form is for a taxing authority to calculate its "rolled-back rate."
Section 200.065 (1) of the Florida Statutes, defines the rolled-back rate as that millage
rate "which, exclusive of new construction, additions to structures, deletions, increases
in the value of improvements that have undergone a substantial rehabilitation... .., will
provide the same ad valorem tax revenue for each taxing authority as was levied during
the prior year... ..."
The City's rolled-back rate for 2009 (FY 2009/10) is 2.0037 (line 16) of the form. This
rolled-back rate, like last year's is actually higher than the City's current millage rate of
1.7261. This anomaly is due to the decrease in the taxable values resulting from a
national recession as well as a steep drop in the South Florida housing market.
1
DR-420MMP Maximum Millage Levy Calculation Preliminary Disclosure
The City must prepare the DR-420MMP (Exhibit II) to determine what other millage
rates the City could adopt and by what level of Commission approval. For example:
A.) Majority Vote (4 of 7 Commissioners) - a millage rate of 2.2033 mills (line 13
of the DR-420MM-P) could be adopted
S.) Two-thirds Vote (5 of 7 Commissioners) - a millage rate of 2.4236 mills (line
14 of the DR-420MM-P) could be adopted
The City Commission could adopt a rate anywhere between 1.7261 and 2.0037 without
having to advertise a "Notice of Proposed Tax Increase." Based on the condition of the
national, state and local economy, the decision was made to hold our proposed millage
rate to 1.7261 mills. This rate has been utilized in preparing our FY 2009/10 Budget
and requires only a majority vote of the City Commission to adopt. After a 5% reduction
to cover early payment discounts of up to 4%, plus 1 % for uncollectibility, the proposed
millage rate will generate the $13,223,037 of ad valorem taxes reflected on page 2-10 of
the budget document. You will note that this amount is $2,256,312 less than the
$15,479,349 budgeted last year based on the same rate of 1.7261 mills. By
comparison, if the roll-back rate were adopted (2.0037), the City would generate
$15,349,631 in ad valorem taxes a difference of $2,126,594 ($15,349,631 -
$13,223,037).
Public Hearing Dates
Since we received the certification on July 1, state law requires us to hold two (2) public
hearings between September 3rd and October 8th. The County Commission's first and
second public hearings are scheduled for September 3rd and September 1 yth
respectively and the School Board's second public hearing is scheduled for September
9th. Our public hearing meeting dates cannot conflict with either the County
Commission or School Board public hearing meeting dates. In addition, our regular
Commission meeting is September 1 st, Labor Day is September 7th and Rosh Hashanah
begins at Sundown on September 18th, Therefore, the most logical dates for our
hearings are:
First public hearing
Second public hearing
6:00 P.M., Tuesday, September 8th
6:00 P.M., Tuesday, September 22nd
Since we need to include the date of the first meeting on the Certification of Taxable
Value, we need to have a commitment from the Mayor and Commission by no later than
the July 16th budget review meeting.
The information contained in the preceding paragraphs is based on my review of the
Florida Department of Revenue 2009 TRIM Compliance Workbook and has been
reviewed by the Department of Revenue to ensure statutory compliance. Please let me
know if you any questions or comments pertaining to this memorandum.
2
EKHI'8,T I
'"
DEPARTMENT
Of REVENUE
CERTIFICATION OF TAXABLE VALUE
DR-420,
R.6/09
Florida Administrative Code
Rule 12DER09-01
Year 2009 County Miami-Dade
Principal Authority City of Aventura Taxing Authority City of Aventura
SECTION I: COMPLETED BY PROPERTY APPRAISER
1. Current year taxable value of real property for operating purposes S 7,842,308,313 (1 )
~._.-
2. Current year taxahle value of personal property for operating purposes S 219,761,579 (2)
3. Current year taxable value of centrally assessed property for operating purposes S 1,765,061 (3) !
4. Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus line 3) S 8,063,834,953 I (4)
-
Current year net new taxable value (Add new construction, additions, rehabilitative
5. improvements increasing assessed value by at least 100%, annexations, and tangible S 212,669,674 (5)
personal property value over 115% of the previous year's value. Subtract deletions.)
6. Current year adjusted taxable value (Line 4 minus Line 5) S 7,851,165,279 (6)
7. Prior year FINAL gross taxable value (From prior year applicable Form DR-403 series) S 9,113,647,150 (7)
~_._--~.
Does the taxing authority include tax increment financing areas? If yes, enter number of D Yes cg] No Number (8)
8. worksheets (DR-420TIF) attached. If none, enter O. 0
Does the taxing authority levy a voted debt service millage or a millage voted for 2 years or Number
9. less under s. 9(b), Article VII, State Constitution? If yes, enter the number of forms DYes cg] No (9)
DR-420DEBT, Certification of Voted Debt Millage for each debt service levy.) 0
Z LLI Property Appraiser Certification II certify the taxable values above are correct to the best of my knowledge.
" a: Signature of Property Appraiser Date
LLI
\n J: 07/01/2009
-'
SECTION II: COMPLETED BY TAXING AUTHORITY
I possibly lose its millage levy privilege for the tax year. If any line is not applicable, .0-.
t <'~."'W"_._. i
Prior year operating millage levy (if prior year millage was adjusted then use adjusted
millage from Form DR-422.) , 1.7261 per S 1,000 (10)
>--- ' '" --'
111. Prior year ad valorem proceeds (Line 7 multiplied by Line 10 divided by 1,000) S 15,73',066 (11)
--"'.__...-~ ..____n~_
I Amount, if any, paid or applied in prior year because of an obligation measured by a
i 12. S o (12)!
I dedicated increment value (Sum of either Lines 6cor Line 7a for all DR-420TIF forms)
~ ' '
Adjusted prior year ad valorem proceeds (Line 11 minus Line 12) S , 5,731 ,066 (13)1
,-
14. Dedicated increment value, if any (Sum of either Line 6b or Line 7e for all DR-420TIF forms) S 0(14)
---..
15. Adjusted current year taxable value (Line 6 minus Line 14) $ 7,851,165,279 (15)
"._"'--~-
16. Current year rolled-back rate (Line 13 divided by Line 15, multiplied by ',000) 2.0037 perS1000 (16)
17. Current year proposed operating millage rate 1.7261 perSlOOO (17)
18. Total taxes to be levied at proposed millage rate (Line 17 multiplied by Line 4, divided by S 13,918,986 (18)
1,000)
If this portion of the form is not completed in FULL your authority will be denied TRIM certification and
Continued on page 2
20. Applicable taxing authority (check one)
o County 0 Independent Special District
IZJ Municipality 0 Water Management District
IZJ Principal Authority 0 Dependent Special District
o MSTU 0 Water Management District Basin
DR-420
R.6/09
Page 2
i
1(19)
! 19.' TYPE of principal authority (check one)
(20)1
I
21. Is milla~e levied in more than one county? (check one)
DYes
rg] No
(21)1
DEPENDENT SPECIAL DISTRICTS AND MSTUs CD STOP HERE - SIGN AND SUBMIT
! !Enter the total adjusted prior year ad valorem proceeds of the principal authority, all
! 22. idependent special districts, and MSTUs levying a millage. (The sum of Line 13 from all
i DR-420 forms)
23. Current year aggregate rolled-back rate (Line 22 divided by Line 15, multiplied by 1,000)
24. Current year aggregate rolled-back taxes (Line 4 multiplied by Line 23, divided by 1,000)
25. Enter total of all operating ad valorem taxes proposed to be levied by the principal taxing
authority, all dependent districts, and MSTUs, if any. (Total of Line 18 from all DR-420 forms)
- . .-
26. Current year proposed aggregate millage rate (Line 25 divided by Line 4, multiplied
I by 1,000)
27. Current year proposed rate as a percent change of rolled-back rate (Line 26 divided by Line
23, minus 1, multiplied by 100)
-_.~-----
S 15,731,066 (22)
2.0037 per $1,000 (23)1
S 16,157,506 (24)
S 13,918,986 (25)
1.7261 per S 1,000 (26)1
-13.85% (27)1
I
09/08/2009
6:00 P.M.
Place
19200 W. Country Club Drive, Aventura, FL 33180
First public
budget hearing
Date
Time
._".. __ m__..
I certify the millages and rates are correct to the best of my knowledge.
Taxing Authority Certification The millages comply with the provisions of 55.200.065 and 200.071 or
200.081, F.5.
Signature of Chief Administrative Officer Date
07/16/2009
LLI
a:
LLI
i I Title
~ ' City Manager
\n Mailing Address
19200 W. Country Club Drive
Contact Name
Brian K. Raducci
Physical Address
19200 W. Country Club Drive
City, State, Zip
Aventura, FL 33180
Phone Number
305-466-8920
Fax Number
305-466-8939
Instructions on page 3
'"
DEPARTMENT
Of REVEN UE
MAXIMUM MILLAGE LEVY CALCULATION
PRELIMINARY DISCLOSURE
For municipal governments, counties, and special districts
Year
2009
County Miami-Dade
Principal Authority City of Aventura
Taxing Authority City of Aventura
Is your taxing authority a municipality or independent special district that has levied ad
1. valorem taxes for less than 5 years?
If V.~~1 _ S;OPHERE. SI~N AND SUBMIT. ;ou are no~~ubject to a millag-e limitation
2. Current year rolled-back rate from Form DR-420, Line 16
3. Prioryear maximum millage rate with a majority vote (2008 Form DR-420MM, Line 24)
4. Prior year operating millage rate from Form DR-420, Line 10
tf Line 4 is equal to or greater than Line 3, skip to Line 11.
If less, continue to Line 5.
-,
'Ad" st rolled ba k r te based on prior year majority-vote maximum millage rate
axable valu
ad valorem
Line 5 divide
or3ppliedin
ment value f
d valorem p
r taxable val
JU - c a
5. Prior yea r final gross t
6. Prior year maximum
(Line 3 multiplied by
7. Amount, if any, paid
by a dedicated incre
B. Adjusted prior year a
9. Adjusted current yea
..,--.-...-.
10. Adjusted current year
E'XHf4rr II
DR-420MM-P
R.6/09
Florida Administrative Code
Rule 12DER09-01
D Yes cg] No (1)
2.0037 per $ 1 ,000 (2)
1.8518 per $ 1,000 (3)
1.7261 per $ 1 ,000 (4)
.~_.."--
._e."._~'
e from Form DR-420, Line 7 $ 9,113,647,150 (5)
proceeds with majority vote $ 16,876,652 (6)
d by 1,000)
prior year as a consequence of an obligation measured $ 0 (7)
rom Form DR-420 Line 12
roceeds with majority vote (Line 6 minus Line 7) $ 16,876,652 (8)
ue from DR-420 Line 15 $ 7,851,165,279 (9)
.a__ ,-,
rate (Line 8 divided by Line 9, multiplied by 1,000) 2.1496 per $ 1 ,000 (10)
---" -.. -_.^~
ote of governing body: Check here if Line 15 is less than or equal to Line 14, bu g
iIIage rate is equal to proposed rate. Enter Line 15 on Line 17.
vote of the governing body, or 3/4 vote if nine members or more: Check here if Line 15 is greater than Line 14.
m millage rate is equal to the proposed rate. Enter Line 15 on Line 17.
D d. Referendum: The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17.
rolled-back
Calculate maximum
11. Rolled-back rate t
adjusted or enter
12. Adjustment for gr
13. Majority vote max
,
14. Two-thirds vote m
. 15. Current year prop
16. Minimum vote r
[;g] a. Majority vot
equal to the
D b. Two~thirds v
maximum m
D c. Unanimous
The maximu
millage levy
o be used for maximum millage levy calculation (Enter Line 10 if
Line 2 if Line 10 is not adjusted)
owth in per capita Florida personal income
imum millage rate allowed (Line 11 multiplied by Line 12)
aximum millage rate allowed (Multiply Line 13 by 1.10)
osed millage rate
equired to levy proposed millage: (Check one)
e of the governing body: Check here, if Line 15 is less than or equal to Line 13.
majority vote maximum rate. Enter Line 130n Line 17.
2.1496 per $1,000 (11 )
-..
, .0250 (12)
2.2033 per $1,000 (13) :
2.4236 per $1,000 1(14)
1.7261 per $ 1,000 (15)
.----
(16)
The maximum millage rate is
t reater than Line 13. The
t_
-..-
17 The selection on Line 16 allows a maximum millage rate of (Enter rate indicated by choice 2.2033
. on Line 16)
18. Current year gross taxable value from Form DR-420, Line 4 i $
per $1 ,000 (17)
Continued on page 2
8,063,834,953 (18)
DR-420MM-P
R. 6/09
Page 2
19. Current year proposed taxes (Line 15 multiplied by Line 18, divided by 1,000) S 13,918,986 (19)
20. Total taxes levied at the maximum millage rate (Line 17 multiplied by Line 18, divided by $ 17,767,048 (20)
1,000)
DEPENDENT SPECIAL DISTRICTS AND MSTUs . STOP HERE. SIGN AND SUBMIT.
21. Enter the current year proposed taxes of all dependent special districts & MSTUs levying a $ l
millage (The sum of all Lines 19 from each district's Form DR-420 MM-P) 0 (21) ,
22. Total current year proposed taxes (Line 19p1us Line 21) $ 13,918,986 (22)
Total Maximum Taxes
23. Enter the taxes at the maximum millage of all dependent special districts & MSTUs levying $ 0 (23)
a millage (The sum of all Lines 20 from each district's Form DR-420 MM-P)
124. Total taxes at maximum millage rate (Line 20 plus line 23) $ 17,767,048 (24)
Total Maximum Versus Total Taxes levied
25. Are total current year proposed taxes on Line 22 equal to or less than total taxes at the cg] Yes D No (25)
maximum millage rate on Line 24? (Check one)
T . A h . C 'f . II certify the millages and rates are correct to the best of my knowledge. The millages
aXing ut orlty ertl Icatlon comply with the provisions of ss. 200.065 and 200.071 or 200.081, F.S.
Signature of Chief Administrative Officer Date
07/16/2009
LLI
r:z: Title Contact Name
LLI
J: City Manager Brian K. Raducci
Z Mailing Address Physical Address
"
\n 19200W.CountryClub Drive 19200 W. Country Club Drive
City, State, Zip Phone Number Fax Number
Aventura, FL 33180 305-466-8920 305-466-8939 ;
Complete and submit this Form DR-420MM-P, Maximum Millage Levy Calculation-Preliminary Disclosure, to your
property appraiser with the Form DR-420, Certification of Compliance.
Instructions on page 3
RESOLUTION NO. 2009-_
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, ESTABLISHING A PROPOSED
MILLAGE RATE FOR THE 2009/2010 FISCAL YEAR;
PROVIDING FOR THE DATE, TIME AND PLACE OF THE
PUBLIC HEARING TO CONSIDER THE PROPOSED MILLAGE
RATE AND TENTATIVE BUDGET; AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, Chapter 200, Florida Statutes, Determination of Millage, sets forth
the procedures that must be followed in establishing a millage rate and adopting an
annual budget; and
WHEREAS, the Miami Dade County Property Appraiser has certified the taxable
value of property within the City of Aventura, as required by Chapter 200, Section
200.065(1) and Chapter 193, Section 193.023, Florida Statutes; and
WHEREAS, pursuant to Chapter 200, Section 200.065(2)(b), the City of
Aventura is required to establish its proposed millage rate and the date, time and place
that the public hearing will be held to consider the proposed millage rate and tentative
budget.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, THAT:
Resolution No. 2009-_
Page 2
Section 1. The following is hereby established as the proposed millage rate for
the 2009/2010 fiscal year: 1.7261 per $1,000.00 of taxable assessed value.
Section 2. September 8, 2009 is hereby established as the date for a public
hearing on the tentative budget and proposed millage rate, to be held at 6 p.m. at the
Aventura Government Center, 19200 West Country Club Drive, Aventura, Florida.
Section 3. The City Clerk be and is hereby authorized and directed to place all
necessary advertisements in accordance with Chapter 200, Florida Statutes, the Truth
in Millage (TRIM) Bill.
Section 4. This Resolution shall become effective immediately upon its
adoption.
The foregoing resolution was offered by Commissioner _' who moved its
adoption. The motion was seconded by Commissioner _, and upon being put to a
vote, the vote was as follows:
Commissioner Zev Auerbach
Commissioner Bob Diamond
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
Vice Mayor Teri Holzberg
Mayor Susan Gottlieb
Resolution No. 2009-_
Page 3
PASSED AND ADOPTED this 16th day of July, 2009.
SUSAN GOTTLIEB, MAYOR
ATTEST:
TERESA M. SOROKA, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY
CITY ATTORNEY