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09-22-2009 2nd budget OPERATING AND CAPITAL BUDGET FISCAL YEAR 2009/10 OPERATING AND CAPITAL BUDGET FISCAL YEAR 2009/10 CITY OF AVENTURA 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 Alm, Principal Charter School Brian K. Raducci, Finance Director CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2009/10 TABLE OF CONTENTS TOPIC PAGE NO. City Manager’s Budget Message I Organization Chart/ Mission Statement XVI Distinguished Budget Presentation Award XVII 1-1 INTRODUCTION Overview 1-2 Budget Procedures and Process 1-6 Financial Polices 1-9 Financing Programs and Debt Administration 1-12 Cash Management 1-13 Risk Management 1-13 Demographics and Miscellaneous Statistics 1-15 Budget Preparation Calendar 1-16 Property Tax Information 1-17 Comparison of Number of Employees 1-20 2-1 SUMMARY OF ALL FUNDS Comparative Personnel Summary 2-3 Fund Balance Analysis 2-4 2-5 GENERAL FUND Summary of Budget 2-6 Revenue Projections 2-9 Expenditures: City Commission 2-16 Office of the City Manager 2-20 Legal Department 2-26 City Clerk’s Office 2-29 Finance Department 2-35 Information Technology Department 2-41 Public Safety Department 2-48 Community Development Department 2-56 Community Services Department 2-62 Arts & Cultural Center Department 2-70 Non-Departmental 2-76 Capital Outlay 2-80 2-85 POLICE EDUCATION FUND 2-88 TRANSPORTATION AND STREET MAINTENANCE FUND POLICE CAPITAL OUTLAY IMPACT FEE FUND 2-92 PARK DEVELOPMENT FUND 2-96 911 FUND 2-100 2-104 DEBT SERVICE FUNDS 2-118 CAPITAL CONSTRUCTION FUNDS 2-124 STORMWATER UTILITY FUND 2-128 POLICE OFFDUTY SERVICES FUND 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 Information/Communications Technology 3-14 Proposed Capital Equipment Purchase and Replacement 3-15 APPENDIX 4-1 Office of the City Manager The Honorable Mayor and City Commission City of Aventura Aventura, Florida 33180 RE: 2009/10 Budget Message Addendum Members of the City Commission: On July 8, 2009 the City Manager’s Proposed Operating and Capital Budget for all funds for the fiscal year beginning October 1, 2009 was presented to the City Commission. A Budget review meeting was held on July 16, 2009, whereby the City Commission reviewed, discussed and approved the proposed budget as presented. Enclosed herein is the 2009/10 fiscal year budget. Respectfully submitted, Eric M. Soroka City Manager I 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. Budget Format This single budget document, which includes all City Funds and service programs, has been prepared to provide the public with a comprehensive overview of all City services and financial framework. A separate budget document for the Charter School is adopted by the City in May of each year. The budget is a performance based plan that links goals and objectives with the financial resources necessary to achieve them. In order to ensure that goals and objectives established in the budget planning process are translated into results, the resources allocation process is tied to performance. The budget document contains performance/workload indicators to facilitate this process. Every effort was made to provide a budget document that can be fully reviewed and justified to the City Commission and residents. II The preparation of the budget document marks a continued commitment to a planned and professional process of developing a budget that will address both current and future issues facing the City in light of the economic downturn. It also demonstrates the City’s commitment to providing adequate service levels and the necessary justification to support all expenditure requests. Significant Factors Affecting Budget 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. III 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. IV 2009/10 Budget 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 improvements. 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 Budgetary 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 Summary By Amount FUND PROPOSED AMOUNT % OF BUDGET General $46,312,308 88.4% Police Education 10,000 .0% Transportation 1,766,000 3.3% Police Impact Fee 18,890 .0% Park Development 140,000 0.3% E911 280,423 0.5% Debt Service 2,726,196 5.2% Stormwater Utility 841,458 1.6% .6% Police Offduty Services 300,000 V Fund Summary By Percentage Police Education 0.1% Transportation 3.3% Police Impact Fee 0.0% Park Development General 0.3% 88.4% E911 0.5% Debt Service 5.2% Stormwater Utility 1.6% Police Offduty Services 0.6% : Expenditures by category are as follows Category Summary CATEGORY% OF BUDGETPROPOSED AMOUNT Personal Services17,602,187$ 35.2% Contractual Services4,951,823 9.9% Other Charges/Svcs3,783,405 7.6% Commodities580,600 1.2% Other Operating Expenses217,310 0.4% Capital Outlay20,129,335 40.3% Debt Service2,726,196 5.5% Total Expenditures49,990,857$ 100.0% Category Summary By Percentage Contractual Services Other Charges & Services 9.9% 7.6% Commodities 1.2% Personal Services Other Operating Expenses 35.2% 0.4% Debt Service 5.5% Capital Outlay 40.3% VI 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 Budget Comparison Increase 2008/092009/10(Decrease)% Chang e City Commission116,443 118,943 2,500 2.1% Office of the City Manager888,267 913,875 25,608 2.9% Legal280,000 280,000 - 0.0% City Clerk266,947 279,399 12,452 4.7% Finance808,647 841,488 32,841 4.1% Information Technology771,282 879,272 107,990 14.0% Police 13,859,611 14,469,336 609,725 4.4% Comm. Development1,445,740 1,482,789 37,049 2.6% Community Services5,745,182 5,836,400 91,218 1.6% Arts & Cultural Center97,361 419,823 322,462 331.2% Non-Departmental1,745,000 1,614,000 (131,000) -7.5% Subtotals26,024,480 27,135,326 1,110,846 4.3% Capital Outlay10,617,671 3,552,548 (7,065,123) -66.5% CIP Reserve16,993,117 16,576,787 (416,330) -2.4% Tranfer to Funds99,664 - (99,664) -100.0% Debt Service2,721,504 2,726,196 4,692 0.2% Totals56,456,436 49,990,857 (6,465,579) -11.5% GENERAL FUND 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. Locally 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 VII 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. Intergovernmental 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. Charges 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 Locally Levied Taxes 15.7% Ad Valorem Taxes Licenses & Permits 28.6% 9.8% Charges For Services 2.8% Fines & Forfeitures 1.7% Misc. Revenues 0.6% Intergovernmental Revenues 7.1% Transfers Fund Balance 0.3% 33.4% VIII 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 Category2008/092009/10(Decrease)% Change Personal Services16,320,394 17,302,187 981,793 6.0% Contractual Services3,009,000 3,420,823 411,823 13.7% Other Charges/Svcs3,836,888 3,673,405 (163,483) -4.3% Commodities675,200 576,600 (98,600) -14.6% Other Operating Expenses204,810 202,310 (2,500) -1.2% Total Operating Expenses24,046,292 25,175,326 1,129,034 4.7% Capital Outlay19,351,837 18,857,564 (494,273) -2.6% Transfer To Funds4,236,587 2,279,418 (1,957,169) -46.2% Total Expenditures47,634,716 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 PACA. IX Operating 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 Outlay 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 391,960156,000 Computer Equipment Equipment 417,500 219,500 E911 Equipment Beautification Projects 15,0007,800 Government Center Improvements - Arts & cultural Center Equipment 165,000325,000 Police Department Improvements Transportation and Transit Improve. 15,0001,014,788 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. X SUMMARY OF EXPENDITURES BY DEPARTMENT GENERAL FUND Increase 2008/092009/10(Decrease)% Change GENERAL GOVERNMENT City Commission116,443 118,943 2,500 2.1% Office of the City Manager888,267 913,875 25,608 2.9% Legal280,000 280,000 - 0.0% City Clerk266,947 279,399 12,452 4.7% Finance 808,647 841,488 32,841 4.1% Information Technology771,282 879,272 107,990 14.0% Total Gen. Gov't3,131,586 3,312,977 181,391 5.8% PUBLIC SAFETY Police 13,395,623 14,040,336 644,713 4.8% Comm. Development1,445,740 1,482,789 37,049 2.6% Total Public Safety14,841,363 15,523,125 681,762 4.6% COMMUNITY SERVICES Total Community Services4,230,982 4,305,400 74,418 1.8% Arts & Cultural Center97,361 419,823 322,462 331.2% 4,725,2244,328,343 396,881 9.2% OTHER NON-DEPARTMENTAL Non-Departmental1,745,000 1,614,000 (131,000) -7.5% Tranfers to Funds4,236,587 2,279,418 (1,957,169) -46.2% Capital Outlay19,351,837 18,857,564 (494,273) -2.6% Total other Non-Dept.25,333,424 22,750,982 (2,582,442) -10.2% TOTAL47,634,716 46,312,308 (1,322,408) -2.8% Police 30.3% City Clerk Legal 0.6% Community Development 0.6% 3.2% Community Services Information Technology 9.3% 1.9% Finance 1.8% Arts & Cultural Center Office of the City Manager 0.9% 2.0% Non-Departmental 3.5% City Commission Transfers 0.3% 4.9% Capital Outlay 40.7% XI Police Education Fund This Fund is used to account for revenues and expenditures associated with the two dollars ($2.00) the City receives from each paid traffic citation, which, by state statute, must be used to further the education of the City's Police Officers. A total of $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 Outlay 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. XII Debt Service Funds These funds were established to account for revenues transferred from the General Fund and debt service payment expenditures associated with the long-term financing of the following bonds and loans: FMLC 1999 Debt Service Fund – Established for the purchase of Founders Park, the permanent Government Center site and construction of the Government Center. The proposed budget for 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 Utility 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 Offduty 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 XIII 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. XIV 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. Respectfully submitted, Eric M. Soroka City Manager XV Organization Chart CITY OF AVENTURA Our Mission Statement Our mission is to join with our community to make Aventura a city of the highest quality RESPONSIVE, COST EFFECTIVE and a city of excellence. We do this by providing AND INNOVATIVE local government services. XVI 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. XVII INTRODUCTION 1-1 Overview City Facts Location and Size Aventura, one of Miami-Dade's newest Location: 12 miles north of Miami communities, was incorporated in 1995 and 12 miles south of Fort Lauderdale is a young, vibrant, full-service municipality with a diverse demographic base and is 1 mile west of the Atlantic Ocean recognized internationally as a premier Zip Codes: 33180, 33160 location in which to live, shop and play. Police Force: 79 Sworn Officers and Aventura is 3.2 square miles located on the 40 Civilians Intracoastal Waterway in northeast Miami- Dade County and is conveniently located Major Economic Drivers: Retail, between Miami and Fort Lauderdale, just medical east of I-95. Number of Businesses: 2,708 The northern boundary of the City is the Miami-Dade/Broward County line, the Government Structure western is the FEC Railroad, the eastern is the Intracoastal waterway and the southern The form of government used in the City of boundary is NE 176th Street. 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 Aventura is an upscale condo community range plans, and implementing the policies with some of South Florida's best-known established by the City Commission. large-scale condominium projects and apartment buildings. Restaurants, movie The City Commission hires the City theaters and the Aventura Mall are Attorney, City Clerk and City Manager conveniently located nearby and downtown who then hires all subordinate Fort Lauderdale and Miami are just 20 employees. minutes away. 1-2 The City Commission is comprised of seven Charter School, Arts & Cultural Center and members, including the Mayor and six Public Safety. Commissioners. Always progressing... The Mayor is the ceremonial leader of the City, the presiding officer at Commission Since the City's incorporation, millions of Meetings and is a voting member of the dollars have been spent on infrastructure Commission, with his/her vote having no improvements including streets, sidewalks, more or less weight than that of any other lighting, park development, beautification member of the Commission. While the projects, drainage, pedestrian and safety leading political figure of the City, the Mayor improvements. Some of these improvements does not bear the responsibility nor has the include: authority of directing the day-to-day A state-of-the-art Government Center municipal activities. The Mayor executes all provides a one-stop-shop for its residents Ordinances, Resolutions and issues and houses all governmental operations, Proclamations on behalf of the City, and including Commission Chambers, Police represents the City to other public and Station and administrative offices. private entities. The position of Mayor is A $4 million Community/Recreation considered to be "part-time", and not an Center situated on 2.8 acres of land in a employee of the City. The Mayor is elected park like setting on the waterfront. This at large to a four-year term, and may reside 25,000 square foot facility includes a in any area of the City. gym, meeting rooms, computer lab, exercise and aerobic facilities. City Commissioners each have the same The first municipal-run charter school in authority and ability to bring, discuss and Miami-Dade County. In order to address vote on matters before the Commission. The the growing number of families with position of Commissioner is considered to school age children, the City Commission be "part-time" and not an employee of the chose to take an aggressive approach to City. meet its changing demographics. Doors opened to the Aventura City of For election purposes, the City is divided by Excellence School in the fall of 2003 the William Lehman Causeway into two which is adjacent to the new Community areas. The City Charter requires that two (2) Recreation Center. The 72,000 square Commissioners reside in the northern area, foot state-of-the-art school serves 972 and two (2) Commissioners reside in the Aventura schoolchildren from southern area, and two (2) Commissioners kindergarten to 8th grade. and the Mayor shall be elected without regard to residence in any particular area. Privatization of Services The City Commission is committed to The following services are contracted to providing quality municipal services at the private contractors or vendors via lowest possible cost. The City's operating performance contracts: departments include the Office of the City Building Plans Review & Inspections Manager, City Clerk's Office, Legal, Road, ROW, Park & Median Community Development, Community Maintenance Services, Finance, Information Technology, 1-3 control of the City's destiny. Since Engineering Services incorporation, a great deal of progress has City Attorney and Legal Services been made to accomplish the goals of Recreation Programming & Special incorporation with the creation of our own Events police force, new and expanded parks and Arts & Cultural Center Operations recreation opportunities and citywide Solid Waste beautification projects. Aventura is governed Shuttle Bus Service by a commission-manager form of Charter School Teachers and government, combining the political Educational program leadership of its elected officials with the Planning Services executive experience of its City Manager. This structure is vastly different from that of Incorporation Accomplishments other local governments, emulating the private sector by privatizing services and Highly Visible Police Department, emphasizing customer service based on the Low Crime Rate following principles: Strong and Growing Economic Base Lowest Tax Rate – No Increase for Prompt response to citizen requests. the Past 13 Budgets New Parks and Recreational One-stop service for permits and Opportunities for All Age Groups business licenses. Citywide Shuttle Bus Service – Ridership Continues to Expand Commitment to public involvement. Road and Safety Improvements – Utilization of "Electronic Government" Traffic Lights, Sidewalks New Land Development Regulations to provide service and information. –Control Over Zoning Commitment to hiring only the most Citywide Beautification Program- Bus Shelters & Benches qualified and highly motivated High Landscape and Roadway employees. Maintenance Standards Reduced Costs to Citizens – City’s Limiting the number of employees by Assumption of roads, privatizing or contracting with the landscaping and bus service. “A” rated Charter School private sector for many services. Community Recreation Center A professional, businesslike manner Government Center at all times. Long Term Goals & Objectives An emphasis on quality not quantity. On November 7, 1995, the citizens of A high quality of life for citizens, Aventura overwhelmingly voted to approve the City's Charter and officially incorporate businesses and visitors. as Miami-Dade County's 28th municipality. A safe and secure environment to live Incorporation afforded residents the opportunity to improve the quality of and work. government services they receive and take 1-4 Low taxes. Establishing a small number of operating departments that work closely with the community. 1-5 overall goals and objectives. The entire Budget Procedures and Process budget process encompasses approximately five (5) months of the fiscal year. During this Budget System period, meetings were held with Department Directors, the City Commission and the The City of Aventura uses the Budgeting by public to insure representative input. The Objectives Process in the formulation of its budget calendar that follows details the budget. Departmental Budgets include a actions taken during the budget process. Recap page that contains the Department Description and Personnel Allocation Budget Adoption Summary and Organization Chart. Each department also includes an Objectives The budget is approved via Ordinance at page and a Budgetary Account Summary. two public meetings scheduled for The Objectives page presents a review of September conducted by the City the department objectives and Commission. The adopted budget is performance/workload indicators. The integrated into the accounting software Budgetary Account Summary provides system effective October 1st. expenditure detail and a comparison of current and previous years expenditures. Budget Control/Monitoring The Budgetary Process is intended to be very valuable in communicating with the Funds appropriated in the Budget may be Commission and citizens of the City. expended by and with the approval of the City Manager in accordance with the provisions of the City Charter and applicable law. Funds of Budget Process the City shall be expended in accordance with the appropriations provided in the Budget and The City’s fiscal year shall begin on October th shall constitute an appropriation of the 1st and end on September 30 of each year amounts specified therein. Supplemental as mandated by Florida statutes. When the appropriations or the reduction of certified taxable real estate and tangible appropriations, if any, shall be made in property values for the City is received from accordance with Section 4.07 of the City the Miami-Dade County Property Appraiser st Charter. on July 1 of each year, the City Manager then submits to the City Commission the The Budget establishes a limitation on Proposed Operating and Capital Budget for th expenditures by department total. Said the coming year no later than July 10 of limitation requires that the total sum allocated each fiscal year. The preliminary millage to each department for operating and capital rate is based on the certified taxable value. expenses may not be increased or decreased The appropriations contained in the without specific authorization by a duly- proposed recommendation shall not exceed enacted Resolution/Ordinance affecting such the funds derived from taxation and other amendment or transfer. Therefore, the City revenue sources. Manager may authorize transfers from one individual line item account to another, so The City’s Budget process began in April long as the line item accounts are within the with a staff meeting between the City same department and fund. Manager and Department Directors to review budget philosophy and develop 1-6 The “Personnel Allocation Summary” Any change or amendment to the enumerates all authorized budgeted budget which transfers monies within a fund positions. However, the City Manager may but does not increase the total appropriated amend said authorized budgeted positions in amount can be accomplished with the order to address the operating needs of the preparation of a Resolution. This does not department so long as sufficient budgeted require a public hearing, however, approval funds are available. by the City Commission is still necessary. The budget is monitored on a monthly basis Basis Of Accounting to track variances between actual and budgeted amounts. Significant variances are Basis of Accounting refers to the time period investigated and monitored for corrective when revenues and expenditures are action. Quarterly review meetings are held recognized in the accounts and reported on with the Finance Director and City Manager. the financial statements. Basis of accounting relates to the timing of the measurements Encumbrances do not constitute made, regardless of the measurement focus expenditures or liabilities in the current year, applied. but instead are defined as commitments related to unperformed contracts for goods The accrual basis of accounting is followed or services, which are only reported in for the proprietary fund types. The modified governmental funds. accrual basis of accounting is followed in the governmental fund types and the expendable Budget Amendment trust funds type. Under the modified accrual basis of accounting, revenues are recorded Upon the passage and adoption of the budget when susceptible to accrual, that is, when for the City of Aventura, if the City Manager they are both measurable and available. determines that the department total will Available means collectible within the current exceed its original appropriation, the City period or soon enough thereafter to pay Manager is authorized to prepare such current liabilities. Expenditures are generally Resolutions/Ordinances for consideration by recognized under the modified accrual the City Commission as may be necessary accounting when the related fund liability is and proper to modify any line item from the incurred. Exceptions to the general rule are Budget. principal and interest on general long-term debt which is recognized when due. The Budget Amendment Process will differ as to form depending on whether or not the The City applies all applicable GASB original budget appropriation is exceeded as pronouncements as well as the following follows: pronouncements issued on or before November 30, 1989, unless those Any change or amendment to the pronouncements conflict with or contradict budget that will increase the original total GASB pronouncements: Financial appropriated amount can only be Accounting Standards Board (FASB) accomplished with the preparation of an statements and interpretations, Accounting Ordinance requiring two (2) public hearings Principles Board (APB) opinions and and approval by the City Commission. Accounting Research Bulletins (ARBs). 1-7 During June 1999, the Government Included in the budget are the following Accounting Standards Board (GASB) issued special revenue funds: Statement No. 34. This statement Police Education (110) Transportation & Street Maintenance (120) established new accounting and financial Police Capital Outlay Impact Fee (140) reporting standards for state and local Park Development (170) governments. The City implemented the new 911 (180) financial reporting requirements of GASB 34. TheDebt Service Funds account for the Fund Structure servicing of general long-term and are comprised of the following debit service The accounts of the City are organized and funds: operated on the basis of funds and account groups. A fund is an independent fiscal and FMLC 1999 Debt Service (230) accounting entity with a self-balancing set of 2000 Loan Debt Service (240) accounts. Fund accounting segregates 2002 Loan Debt Service (250) funds according to their intended purpose FIFC Loan Debt Service (290) and is used to aid management in TheCapital Construction Funds accounts for demonstrating compliance with the finance- the acquisition and/or construction of major related legal and contractual provisions. capital projects funded by bond or loan The minimum number of funds is maintained proceeds and transfer from other consistent with legal and managerial governmental funds. Included in the budget requirements. Account groups are a is the following Capital Projects Fund: reporting device to account for certain assets and liabilities of the governmental funds not recorded directly in those funds. Arts & Cultural Center Construction (391) The following governmental funds have Proprietary Funds annual appropriated budgets: TheEnterprise Fund is used to account for Government Fund Types operations that are financed and operated in a manner similar to a commercial enterprise, TheGeneral Fund is the City’s primary where the intent of the governing body is operating fund. It accounts for all financial that the costs of providing goods or services resources of the City, except those required to the general public on a continuing basis to be accounted for in another fund. be financed or recovered primarily through Resources are derived primarily from taxes, user charges, or where the governing body franchise and utility taxes, charges for has decided that periodic determination of services, and intergovernmental revenues. the revenue earned, expenses incurred, Expenditures are incurred to provide general and/or net income is appropriate for capital government, public safety, community maintenance, public policy, management development and community services. control, accountability or other purposes. Included in the budget is the following Special Revenue Funds account for revenue Enterprise Fund: sources that are legally restricted to expenditures of specific purposes (excluding Stormwater Utility (410) pension trusts and major capital projects). 1-8 Funds Excluded from Adopted Budget 4 The City shall support capital expenditures that reduce future operating costs. The City owns and operates a Charter Capital Budget Policies School which is accounted for in a separate Special Revenue fund. The School operates 1. Annually, the City will prepare a five-year th on a fiscal year basis ending June 30.capital improvement program (CIP) Since the fund was created under a Charter analyzing all anticipated capital expenditures from the School Board it is adopted and identifying associated funding sources. separately by the City Commission in June. Future capital expenditures necessitated by changes in population, changes in development, growth, redevelopment or Financial Policies changes in economic base will be calculated The City’s financial policies, compiled below, and included in the Capital update process. set forth the basic framework for the overall 2. The City will perform all capital fiscal management of the City. Operating improvements in accordance with an independently of changing circumstances adopted capital improvement program. The and conditions, these policies assist the City will maintain its physical assets at a decision-making process of the City level adequate to protect the City's capital Manager and City Commission. These investment and minimize future maintenance policies provide guidelines for evaluating and replacement costs. The budget will both current activities and proposals for provide for the adequate maintenance and future programs. the orderly replacement of the capital equipment from current revenues wherever Most of the policies represent long-standing possible. principles; traditions and practices that have 3. The City will provide sufficient funds to guided the City in the past and have helped replace and upgrade equipment as well as maintain financial stability over the last 10 to take advantage of new technology years. They are reviewed annually as a thereby ensuring that employees have safe decision making tool and to ensure their and efficient tools to provide their service. It continued relevance in an ever-changing reflects a commitment to further automation environment. and use of available technology to improve productivity in the City’s work force. The Operating Budget Policies objective for upgrading and replacing 1. The City will maintain at a minimum, an equipment includes: (1) normal replacement accessible cash reserve equivalent to eight as equipment completes its useful life, (2) weeks of operating costs. upgrades to new technology, and (3) 2. No new or expanded services shall be additional equipment necessary to service implemented without a corresponding the needs of the Charter School. revenue source or the implementation of 4. The City will use the following criterion to trade-offs of expenses or revenues at the evaluate the relative merit of each capital same time. This applies to personnel, project. Capital expenditures will foster goals equipment and any other peripheral of: expenses associated with the service. a. Projects specifically included in an 3. The City shall continue to support a approved replacement schedule. scheduled level of maintenance and b. Projects that reduce the cost of replacement of its infrastructure. operations. 1-9 c. Projects that significantly improve safety 15. Capital projects will conform to the City's and reduce risk exposure. Comprehensive Plan. 5. The classification of items as capital or 16. Long-term borrowing will not be used to operating will be determined by two criteria - fund current operations or normal cost and frequency. Generally, a capital maintenance. project has a "useful life" of more than one 17. The City will strive to maintain an year and a value of $5,000 or more.unreserved General Fund balance at a level 6. The City will coordinate development of not less than 7.5% of the annual General the capital improvement program with the Fund revenue. development of the operating budget. 18. If new project appropriation needs are Future operating costs associated with new identified at an interim period during the capital improvements will be projected and fiscal year, the funding sources will be included in the operating forecasts. identified and mid-year budget amendments 7. The first year of the five-year capital will be utilized to provide formal budgetary improvement program will be used as the authority. In addition budget amendments basis for formal fiscal year appropriations may be utilized to increase appropriations during the annual budget process. for specific capital projects. 8. The City will maintain all of its assets at a Revenue Policies level adequate to protect the City's capital investment and to minimize future 1. The City will attempt to maintain a maintenance and replacement costs. diversified and stable revenue system as a 9. The City will identify the estimated cost of shelter from short-run fluctuations in any capital projects and prepare a funding single revenue source. projection that considers revenues and 2. The City will attempt to obtain new operating costs to be included in the Capital revenue sources as a way of ensuring a Improvement Program document that is balanced budget. submitted to the City Commission for 3. The City will review fees/charges annually approval. and will design or modify revenue systems 10. The City will determine the most to include provisions that automatically allow appropriate financing method for all new charges to grow at a rate that keeps pace projects.with the cost of providing the service. 11. If appropriate, the City will attempt to Cash Management/Investment Policies maintain a mixed policy of pay-as-you-go and borrowing against future revenues for In accordance with Section 218.415, F.S., financing capital projects. on June 2, 2009 the City Commission 12. The City will maintain ongoing adopted, by Resolution, Chapter 6.6 of the maintenance schedules relating to road, Administrative Policy Directives and sidewalk and drainage system Procedures Manual, entitled “Investment improvements.Objectives and Parameters” as the City’s 13. The City will address and prioritize Investment Policy for the Management of infrastructure needs on the basis of Public Funds. The underlying objective of protecting the health, safety and welfare of the policy is to properly manage and the community. diversify the City’s investments to ensure: 14. A CIP preparation calendar shall be established and adhered to. 1. Safety of Capital 2. Liquidity of Funds 1-10 3. Investment Income Corporate notes issued by corporations The purpose of this policy is to set forth the organized and operating within the United investment objectives and parameters for States or by depository institutions licensed the management of public funds of the City. by the United States that have a long term These policies are designed to ensure the debt rating, at the time of purchase, at a prudent management of public funds, the minimum “Aa” by Moody’s and a minimum availability of operating and capital funds long term debt rating of “AA” by Standard & when needed and a competitive investment Poor’s. Portfolio Composition return. This investment policy applies to the investment of public funds in excess of A maximum of 25% of available funds may be amounts needed to meet current expenses, directly invested in corporate notes. Limits on Individual Sectors which includes cash and investment balances of City funds. A maximum of 10% of available funds may be invested with any one (1) sector. At the recommendation of our Investment Limits on Individual Issuers Manager and as part of our budget process A maximum of 2% of available funds may be (adoption by Ordinance) we are adding the invested with any one (1) issuer. Maturity Limitations following three (3) investment categories to our current investment policy. The maximum length to maturity for corporate notes shall be three (3) years from the date of 1. Commercial Paper purchase. Commercial paper of any United States 3. Taxable and Tax-Exempt Municipal company that is rated “Prime-1” by Bonds Moody’s and “A-1” by Standard & Poor’s (prime commercial paper). If the State (Florida) and/or (Florida) local commercial paper is backed by a letter of government taxable and/or tax-exempt debt, credit (“LOC”), the long-term debt of the general obligation and/or revenue bonds, LOC provider must be rated “A” or better rated at least “Aa” by Moody’s and “AA” by by at least two (2) nationally recognized Standard & Poor’s for long-term debt, or rated rating agencies. at least “MIG-2” by Moody’s and “SP-2” by Portfolio Composition Standard & Poor’s for short-term debt. A maximum of 25% of available funds Portfolio Composition may be directly invested in prime A maximum of 25% of available funds may be commercial paper. invested in taxable and tax-exempt General Limits on Individual Sectors Obligation bonds. A maximum of 10% of A maximum of 10% of available funds available funds may be invested in taxable may be invested with any one (1) sector. and tax-exempt Revenue and Excise tax Limits on Individual Issuers bonds of the various municipalities of the A maximum of 2% of available funds may State of Florida, provided none of such be invested with any one (1) issuer. securities have been in default within five (5) Maturity Limitations years prior to the date of purchase. The maximum length to maturity for prime Maturity Limitations commercial paper shall be 270 days from A maximum length to maturity for an the date of purchase. investment in any state or local government debt security is five (5) years from the date of 2. Corporate Notes purchase. 1-11 Reserve Policies twenty year life of the obligation. The The City will maintain a fund balance of at interest rate is 5.04%. least $5,000,000. The Series 2002 Revenue Bonds were Accounting, Auditing, and Financial financed through the Florida Reporting Policies Intergovernmental Finance Commission. 1. An independent audit will be performed The loan is secured solely by the covenant annually. to budget and appropriate the required debt service payments each year. This loan is 2. The City will produce annual financial structured the same as a serial bond issue reports in accordance with Generally with principal payments due August 1st and Accepted Accounting Principles (GAAP) as interest payments due on February 1st and outlined by the Governmental Accounting August 1st of each year. Interest rates Standards Board (GASB). range from 2.5% to 5.0% during the 30 year term of the financing. Debt Service Financing Programs and Debt requirements are approximately $840,000 Administration per year for the next several years. The City currently has three outstanding Debt Policy and Administration long-term debt issues. At September 30, 2008, the principal balance outstanding The City has established an informal policy totaled $33,220,000. regarding the utilization and management of debt instruments. Debt is used for a variety The Florida Municipal Loan Council loan is of purposes. The principal use of debt by secured solely by a covenant to budget and the City has been for making capital appropriate the required debt service expenditures. This informal policy was payments each year. The loan is structured formed to establish criterion and procedures the same as a serial bond issue with for the issuance of debt financing by the principal payments on April 1st and interest City. This Debt Policy supports the payments on April 1st and October 1st of commitment of the City Commission, each year with the final maturity on April 1, management, staff and other decision 2029. Debt service requirements average makers to adhere to the sound financial approximately $1.35 million per year over management practices including full and the thirty-year life of the bonds. Interest timely repayment of all borrowings and rates range from 3.2% to 5.125% depending achieving the lowest possible cost of capital. 1. General on maturity date. a) The City will analyze all funding The Series 2000 Revenue Bonds are bank alternatives in order to minimize qualified debt, secured solely by a covenant the impact of debt structures on to budget and appropriate the required debt the taxpayers. service each year. This loan is structured b) The City may utilize debt to the same as a serial bond issue with annual refinance current debt or for the principal payments due on October 1st of acquisition, construction or each year and semi-annual interest remodeling of capital improvement payments on April 1st and October 1st. projects that cannot be funded Debt service requirements average from current revenue sources or in approximately $510,000 per year over the such cases wherein it is more 1-12 equitable to the user of the project expenditures for capital projects or to finance the project over its purchases that may be depreciated over useful life. their useful lives. By using debt financing, 2. Debt Structure the cost of the expenditure is amortized over The City may consider the use of its useful life allowing the expenditure to be credit enhancements (letters of matched against revenue streams from credit, bond insurance, surety those receiving the benefits. bonds, etc.) when such credit enhancements process cost When establishing debt, there are a number effective.of factors that must be considered in the 3. Issuance of Obligations process. These factors include the long- a) The City may retain an term needs of the City and the amount of independent financial advisor for resources available to repay the debt. There advice on debt structuring and are different ways for a City to achieve debt marketing debt issuances. financing. The City may obtain a bank loan, b) The City may also retain issue special revenue bonds or ask the independent bond counsel and residents to approve a ballot item disclosure counsel for legal and authorizing the issuance of general procedural advice on all debt obligation bonds. The Commission issuances. considers the asset’s useful life and current c) As necessary, the City may retain economic conditions, to determine the other service advisors, such as appropriate financing instrument. trustees, underwriters and pricing Cash Management advisors. d) Any process utilized to select All funds, other than restricted cash held by professional service providers in fiscal agents resulting from borrowing connection with the City’s debt transactions, are centrally managed through program shall be in conformance the use of a pooled cash account. During with City purchasing policies, the year, all funds in the pooled cash procedures and requirements. accounts were held in an interest bearing 4. Maturity of the Debt checking account collateralized through the Bonds will generally not have more State Treasury Public Depository program or than thirty (30) year duration. with the Florida State Board of 5. Payment of Debt Administration (SBA) investment pool. The In order to ensure the timely checking account and SBA investment pool remittance of bond payments, such are fully insured and immediately available payments will be paid by recurring and considered as cash and cash wire transfer on or before the bond’s equivalents. respective due date. With the exclusion of accounts held by fiscal Although the City Charter makes no agents, the total portfolio ranged from $10 to reference to limitations in establishing debt, $12 million. the City has limited its borrowing to prudent levels that are able to be satisfied with Risk Management existing revenue and cash flow projections. The City is insured with the Florida Municipal The City utilizes debt financing on large Insurance Trust for liability, property and 1-13 workers compensation coverage. The liability limit under the policy is $5,000,000. 1-14 City of Aventura, Florida Demographics and Miscellaneous Statistics Date of Incorporation November 7, 1995 Form of City Government Commission - Manager Area 3.2 Square Miles Population per State Estimate * 31,000 Ethnic Distribution **: White (Non-Hispanic) 73.1% African American 1.7% Hispanic 20.7% Other 4.5% Age Distribution **: Under 20 11.0% 20-34 18.2% 35-54 23.5% 55-64 12.0% 65+ 35.3% Average Household Size **: Average Household size 1.79 Average Family size 2.45 Housing Occupancy **: Total housing units 20,020 Owner occupied housing units 10,044 Renter occupied housing units 3,956 Seasonal, recreational and vacant housing units 6,020 Full Time Employees 174 Public Tennis Center 2 Public Facilities Located within Corporate Limits: Public Recreation Centers 1 Public Parks 6 Open Space Recreation (acres) 30.5 *** Public Schools 0 Charter Schools 1 Public Libraries (Operated by Miami Police Stations 1 Dade County) 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 1-15 2009/10 BUDGET PREPARATION CALENDAR DATE RESPONSIBILITY ACTION REQUIRED April 1 City Manager Staff meeting is held to review budget All Department Directors 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 All Department Directors Completed budget estimates are submitted to to City Manager City Manager. Revenue estimates are May 12 Finance Department prepared. May 15 Finance Department Completion of non General Fund budgets to to City Manager include totals of all revenues and June 2 expenditures submitted to City Manager. June 2 City Manager Conducts departmental budget review to meetings, balances budget and prints June 30 budget document. July 10 City Manager City Manager's recommended budget document and message are submitted to City Commission. July 16 City Commission Budget Review Meeting, adopt tentative ad City Manager valorem rate to transmit to County for notification purposes. September 8 City Commission First reading on budget and ad valorem tax rate ordinances. September 22 City Commission Second reading on budget, ad valorem tax rate ordinance, and Public Hearing. September 23 City Clerk Tax rate ordinance delivered to Property Appraiser. October 1 All Departments New budget becomes effective. 1-16 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 1-17 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: 1-18 Where Your Tax Dollars Go Based on 2008/09 Tax Rates City of Aventura 9.4% School Board 42.5% So. Florida Water Man. 2.9% Inland Navigation Dist 0.2% Everglades Project 0.5% Miami Dade 44.5% Components of Property Tax bill for 2008-09 Miami- Dade County 8.1534 Miami-Dade County School Board 7.7970 South Florida Water Management District 0.5346 Florida Inland Navigation District 0.0345 Everglades Project 0.0894 City of Aventura 1.7261 Total Millage Rate 18.3350 1-19 Comparison of Number of Employees îðð ïçð ïèè ïèê ïèì ïèð ïéð ïêì ïêí ïêð ïêð ïëë ïìé ïìð 323 ïîð 324 33+33+ 33/ 334 34,34, 342 ïðð +/ èð êð ððñðïðïñðîðîñðíðíñðìðìñðëðëñðêðêñðéðéñðèðèñðçðçñïð Ý·¬§©·¼»Ð±´·½» 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 Finance9 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 1-20 SUMMARY OF ALL FUNDS 2-1 2-2 CITY OF AVENTURA SUMMARY OF ALL FUNDS 2009/10 OPERATING & CAPITAL OUTLAY DEPT./APPROVEDCITY MANAGERCOMMISSION DIV.ACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY2006/072007/082008/092009/102009/10 1000/2999Personal Services14,220,010$ 15,146,035$ 16,650,394$ 17,602,187$ 17,602,187$ 3000/3999Contractual Services5,481,287 4,906,289 4,518,200 4,951,823 4,951,823 4000/4999Other Charges/Svcs4,229,358 3,740,223 3,949,888 3,783,405 3,783,405 5000/5399Commodities520,576 640,683 675,200 580,600 580,600 5400/5999Other Operating Expenses212,428 266,023 230,798 217,310 217,310 Subtotal24,663,659 24,699,253 26,024,480 27,135,326 27,135,326 6000/6999Capital Outlay9,467,144 8,920,633 27,610,788 20,129,335 20,129,335 7000/7999Debt Service2,711,989 2,702,912 2,721,504 2,726,196 2,726,196 8000/8999Transfer to Funds- - 99,664 - - Total Expenditures36,842,792$ 36,322,798$ 56,456,436$ 49,990,857$ 49,990,857$ COMPARATIVE PERSONNEL SUMMARY 2006/072007/082008/92009/10 City Commission7 7 7 7 Office of the City Manager5 5 5 5 Legal- - - - City Clerk's Office2 2 2 2 Finance8 8 7 7 Information Technology5 5 5 6 Public Safety120 119 119 121 Community Development10 10 9 9 Charter School*3 3 3 3 Community Services15 17 16 16 Arts & Cultural Center- - 1 - Total Full Time Employees175 176 174 176 Total Part Time Employees9 14 12 12 * Included in Charter School Fund Budget Document Transportation andPolice Police PoliceStreetCapital OutlayParkOff DutySpecialDebtCapitalTotal GeneralEducationMaintenanceImpact FeeDevelopment911ServicesRevenueServiceProjectsEnterpriseAll FundFundFundFundFundFundFundFundsFundsFundsFundsFunds ESTIMATED REVENUES: Taxes:Millage per $1,000 Ad Valorem Taxes1.726113,248,037 - - - - - - - - - - 13,248,037 Franchise Fees 3,790,000 - - - - - - - - - - 3,790,000 Utility Taxes4,185,000 - - - - - - - - - - 4,185,000 Unified Communications Tax2,400,000 - - - - - - - - - - 2,400,000 Licenses & Permits1,405,000 - - - - - - - - - - 1,405,000 Intergovernmental Revenues3,288,788 - 1,550,000 - - 223,000 - 1,773,000 - - - 5,061,788 Charges for Services1,341,200 - - - - - 300,000 300,000 - - 841,458 2,482,658 Fines & Forfeitures797,000 7,000 - - - - - 7,000 - - - 804,000 Miscellaneous Revenues280,000 - 1,000 500 - - - 1,500 - - - 281,500 TOTAL REVENUES 30,735,025 7,000 1,551,000 500 - 223,000 300,000 2,081,500 - - 841,458 33,657,983 Transfers In/Debt Proceeds125,000 - - - - - - - 2,726,196 - - 2,851,196 Fund Balances/Reserves/Net Assets15,452,283 3,000 215,000 18,390 140,000 57,423 - 433,813 - - - 15,886,096 TOTAL ESTIMATED REVENUES AND BALANCES $ 10,00046,312,308$ 1,766,000$ 18,890$ 140,000$ 280,423$ 300,000$ 2,515,313$ 2,726,196$ -$ 841,458$ 52,395,275$ EXPENDITURES/EXPENSES City Commission118,943 - - - - - - - - - - 118,943 City Manager917,875 - - - - - - - - - - 917,875 Legal280,000 - - - - - - - - - - 280,000 City Clerk282,399 - - - - - - - - - - 282,399 Finance843,488 - - - - - - - - - - 843,488 Information Technology1,150,272 - - - - - - - - - - 1,150,272 Public Safety14,879,596 10,000 - - - 119,000 300,000 429,000 - - - 15,308,596 Community Development1,507,889 - - - - - - - - - - 1,507,889 - Community Services5,563,588 - 1,726,000 - - 1,726,000- - - 630,000 7,919,588 Arts & Cultural Center744,823 - - - - - - - - - - 744,823 Non-Departmental1,614,000 - - - - - - - - - - 1,614,000 Debt Service- - - - - - - - 2,726,196 - - 2,726,196 TOTAL EXPENDITURES27,902,874$ 10,000$ 1,726,000$ -$ -$ 119,000$ 300,000$ 2,155,000$ 2,726,196$ -$ 630,000$ 33,414,070$ Transfers Out2,279,418 - - - - 125,000 - 125,000 - - - 2,404,418 Fund Balances/Reserves/Net Assets16,130,016 - 40,000 18,890 140,000 36,423 - 235,313 - - 211,458 16,576,787 TOTAL APPROPRIATED EXPENDITURES AND RESERVES $ 18,890$ 140,000$ 280,423$ 300,000$ 2,515,313$ 2,726,196$ -$ 841,458$ 52,395,275$ $ 10,00046,312,308$ 1,766,000 2-3 2-4 GENERAL FUND 2-5 CITY OF AVENTURA GENERAL FUND - 001 SUMMARY OF BUDGET 2009/10 OPERATING & CAPITAL OUTLAY FUND DESCRIPTION The General Fund is used to account for resources and expenditures that are available for the City’s general operations. REVENUE PROJECTIONS APPROVEDCITY MANAGERCOMMISSION ACTUALACTUALBUDGETPROPOSALAPPROVAL CATEGORY2006/072007/082008/092009/102009/10 Current Revenues37,891,327$ 35,059,266$ 31,800,055$ 30,735,025$ 30,735,025$ Transfers37,500 81,000 124,000 125,000 125,000 Carryover16,003,834 13,994,179 15,710,661 15,452,283 15,452,283 Total Revenues53,932,661$ 49,134,445$ 47,634,716$ 46,312,308$ 46,312,308$ EXPENDITURES DEPT./APPROVEDCITY MANAGERCOMMISSION DIV.ACTUALACTUALBUDGETPROPOSALAPPROVAL NO.DEPARTMENT2006/072007/082008/092009/102009/10 Operating Expenditures: 0101City Commission115,163$ 114,268$ 116,443$ 118,943$ 118,943$ 0501Office of the City Manager803,178 837,800 888,267 913,875 913,875 0601Legal199,886 192,763 280,000 280,000 280,000 0801City Clerk's Office274,179 265,947 266,947 279,399 279,399 1001Finance835,080 753,394 808,647 841,488 841,488 1201Information Technology624,195 714,051 771,282 879,272 879,272 2001Public Safety11,529,167 12,106,678 13,395,623 14,040,336 14,040,336 4001Community Development2,506,709 2,225,105 1,445,740 1,482,789 1,482,789 5001Community Services4,598,889 3,964,088 4,230,982 4,305,400 4,305,400 7001Arts & Cultural Center- - 97,361 419,823 419,823 9001Non-Departmental1,913,606 1,682,797 1,745,000 1,614,000 1,614,000 25,175,326 Subtotal23,400,052 22,856,891 24,046,292 25,175,326 Capital Outlay 8005Office of the City Manager2,726 2,939 4,000 4,000 4,000 8006Legal- - - - - 8008City Clerk's Office7,044 2,820 3,000 3,000 3,000 8010Finance35,635 20,866 5,080 2,000 2,000 8012Information Technology119,417 88,509 205,074 271,000 271,000 8020Public Safety1,331,919 1,039,604 1,096,754 839,260 839,260 8040Community Development7,196 8,012 48,300 25,100 25,100 8050Community Services3,529,574 2,697,082 1,489,629 1,258,188 1,258,188 8070Arts & Cultural Center- - - 325,000 325,000 8090Non-Departmental444,470 - - - - 8090CIP Reserve- - 16,500,000 16,130,016 16,130,016 Subtotal5,477,981 3,859,832 19,351,837 18,857,564 18,857,564 Transfer to Funds2,228,497 2,226,585 4,236,587 2,279,418 2,279,418 Subtotal2,228,497 2,226,585 4,236,587 2,279,418 2,279,418 Total31,106,530$ 28,943,308$ 47,634,716$ 46,312,308$ 46,312,308$ 2-6 CITY OF AVENTURA GENERAL FUND - 001 CATEGORY SUMMARY 2009/10 REVENUE PROJECTIONS APPROVEDCITY MANAGERCOMMISSION OBJECTACTUALACTUALBUDGETPROPOSALAPPROVAL CODECATEGORY2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes24,104,359$ 23,498,629$ 22,520,349$ 20,508,037$ 20,508,037$ 320000/329999Licenses & Permits6,759,321 6,264,736 4,676,706 4,520,000 4,520,000 330000/339999Intergovernmental Revenues3,947,873 2,418,246 2,308,000 3,288,788 3,288,788 340000/349999Charges for Services1,353,442 1,531,242 1,081,000 1,341,200 1,341,200 350000/359999Fines & Forfeitures404,617 424,016 339,000 797,000 797,000 360000/369999Miscellaneous Revenues1,321,715 922,397 875,000 280,000 280,000 380000/389999Transfer from Funds37,500 81,000 124,000 125,000 125,000 399900/399999Fund Balance16,003,834 13,994,179 15,710,661 15,452,283 15,452,283 Total Available General Fund53,932,661$ 49,134,445$ 47,634,716$ 46,312,308$ 46,312,308$ EXPENDITURES APPROVEDCITY MANAGERCOMMISSION OBJECTACTUALACTUALBUDGETPROPOSALAPPROVAL CODECATEGORY2006/072007/082008/092009/102009/10 1000/2999Personal Services13,915,906 14,891,040 16,320,394 17,302,187 17,302,187 3000/3999Contractual Services4,463,315 3,475,286 3,009,000 3,420,823 3,420,823 4000/4999Other Charges & Services4,229,358 3,673,954 3,836,888 3,673,405 3,673,405 5000/5399Commodities520,576 640,683 675,200 576,600 576,600 5400/5499Other Operating Expenses270,897 175,928 204,810 202,310 202,310 Total operating expenses23,400,052 22,856,891 24,046,292 25,175,326 25,175,326 6000/6999Capital Outlay5,477,981 3,859,832 19,351,837 18,857,564 18,857,564 8000/8999Transfer to Funds2,228,497 2,226,585 4,236,587 2,279,418 2,279,418 Total expenditures31,106,530$ 28,943,308$ 47,634,716$ 46,312,308$ 46,312,308$ 2-7 CITY OF AVENTURA GENERAL FUND - 001 FUND BALANCE ANALYSIS 2009/10 REVENUE PROJECTIONS APPROVEDCITY MANAGERCOMMISSION ACTUALACTUALBUDGETPROPOSALAPPROVAL CATEGORY2006/072007/082008/092009/102009/10 Beginning Fund Balance16,003,834$ 13,994,179$ 15,710,661$ 15,452,283$ 15,452,283$ Revenues/Sources: Locally Levied Taxes Property Taxes17,127,913$ 15,942,020$ 15,504,349$ 13,248,037$ 13,248,037$ Utility Taxes4,016,484 4,299,132 4,003,000 4,185,000 4,185,000 Unified Comm. Tax2,253,325 2,442,771 2,298,000 2,400,000 2,400,000 City Business Tax 706,637 814,706 715,000 675,000 675,000 Subtotal24,104,359 23,498,629 22,520,349 20,508,037 20,508,037 Licenses & Permits6,759,321 6,264,736 4,676,706 4,520,000 4,520,000 Intergovernmental Rev.3,947,873 2,418,246 2,308,000 3,288,788 3,288,788 Charges for Services1,353,442 1,531,242 1,081,000 1,341,200 1,341,200 Fines & Forfeitures404,617 424,016 339,000 797,000 797,000 Miscellaneous1,321,715 922,397 875,000 280,000 280,000 Interfund Transfers In37,500 81,000 124,000 125,000 125,000 Subtotal13,824,468 11,641,637 9,403,706 10,351,988 10,351,988 Total Revenues/Sources37,928,827$ 35,140,266$ 31,924,055$ 30,860,025$ 30,860,025$ APPROVEDCITY MANAGERCOMMISSION OBJECTACTUALACTUALBUDGETPROPOSALAPPROVAL CODECATEGORY2006/072007/082008/092009/102009/10 Expenditures/Uses: Operating Expenditures 0101City Commission115,163$ 114,268$ 116,443$ 118,943$ 118,943$ 0501Office of the City Manager803,178 837,800 888,267 913,875 913,875 0601Legal199,886 192,763 280,000 280,000 280,000 0801City Clerk's Office274,179 265,947 266,947 279,399 279,399 1001Finance835,080 753,394 808,647 841,488 841,488 1201Information Technology624,195 714,051 771,282 879,272 879,272 2001Public Safety11,529,167 12,106,678 13,395,623 14,040,336 14,040,336 4001Community Development2,506,709 2,225,105 1,445,740 1,482,789 1,482,789 5001Community Services4,598,889 3,964,088 4,230,982 4,305,400 4,305,400 7001Arts & Cultural Center- - 97,361 419,823 419,823 9001Non-Departmental1,913,606 1,682,797 1,745,000 1,614,000 1,614,000 Total Operating Expenditures23,400,052 22,856,891 24,046,292 25,175,326 25,175,326 Capital Outlay Expenditures5,477,981 3,859,832 2,851,837 2,727,548 2,727,548 Interfund Transfers Out2,228,497 2,226,585 4,236,587 2,279,418 2,279,418 Total Expenditures/Uses31,106,530 28,943,308 31,134,716 30,182,292 30,182,292 Ending Fund Balance Designated for Capital Improvements22,826,131 20,191,137 16,500,000 16,130,016 16,130,016 2-8 REVENUE PROJECTIONS 2-9 2-10 Fines & Forfeitures 3511000County Court Fines398,717 404,653 274,000 390,000 390,000 3541000Code Violation Fines5,900 19,363 65,000 7,000 7,000 3542000Red Light Violations- - - 400,000 400,000 Subtotal404,617 424,016 339,000 797,000 797,000 Misc. Revenues 3611000Interest Earnings1,230,834 853,977 800,000 250,000 250,000 3644200Sale of Assets42,090 40,359 5,000 5,000 5,000 3644910Lost/Abandoned Property20 - - - - 3691000Cobra Billings10,418 4,542 - - - 3699000Misc. Revenues38,353 23,519 70,000 25,000 25,000 Subtotal1,321,715 922,397 875,000 280,000 280,000 Non-Revenue 3811018Transfer from 911 Fund- 51,000 94,000 125,000 125,000 3811019Transfer from Charter School Op37,500 30,000 30,000 - - 3999000Carryover16,003,834 13,994,179 15,710,661 15,452,283 15,452,283 Subtotal16,041,334 14,075,179 15,834,661 15,577,283 15,577,283 Total Available General Fund$ 49,134,44553,932,661$ 47,634,716$ 46,312,308$ 46,312,308$ 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 3161000 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 Building 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. 3231000 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. 3234000 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. 3237100 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. 3238000 Franchise Fee-Towing - 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 Engineering 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. 3342009 Justice Assistance Grant - Federal stimulus funds for the COPS program to fund additional police officers. 3344901 Maintenance Agreement Payment - Funds provided by FDOT to maintain Medians and Rights of Way along Biscayne Boulevard. 3351200 State Revenue Sharing - 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 Beverage License -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 Agreement - 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 Light Violations – Revenues generated from the Traffic Safety Camera Program. Projection is based on historical data. MISC. REVENUES 3611000 Interest Earnings - 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 3811018 Transfer from 911 Fund - This represents reimbursement to the General Fund to cover operating expenses relating to the 911 system. - This represents reimbursement to the 3811019 Transfer from Charter School Fund General Fund to cover administrative expenses. 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. 2-15 CITY COMMISSION 2-16 CITY OF AVENTURA CITY COMMISSION 2009/10 DEPARTMENT DESCRIPTION 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. OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services62,124$ 62,076$ 59,405$ 62,063$ 62,063$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services33,112 33,579 34,738 35,780 35,780 5000/5399Commodities2,015 1,834 3,500 3,300 3,300 5400/5499Other Operating Expenses17,912 16,779 18,800 17,800 17,800 Total Operating Expenses115,163$ 114,268$ 116,443$ 118,943$ 118,943$ PERSONNEL ALLOCATION SUMMARY Position No.Position Title2006/072007/082008/092009/10 0301Mayor1 1 1 1 0401Commissioner1 1 1 1 0402Commissioner1 1 1 1 0403Commissioner1 1 1 1 0404Commissioner1 1 1 1 0405Commissioner1 1 1 1 0406Commissioner1 1 1 1 Total7 7 7 7 2-17 CITY OF AVENTURA CITY COMMISSION 2009/10 BUDGETARY ACCOUNT SUMMARY 001-0101-511 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 PERSONAL SERVICES 1210Commission Salaries55,017$ 55,000$ 55,000$ 55,000$ 55,000$ 2101FICA6,683 6,761 4,208 6,865 6,865 2401Workers' Compensation424 315 197 198 198 Subtotal62,124 62,076 59,405 62,063 62,063 OTHER CHARGES & SERVICES 4030Legislative Expenses33,112 33,579 34,738 35,780 35,780 Subtotal33,112 33,579 34,738 35,780 35,780 COMMODITIES 5101Office Supplies416 513 300 300 300 5290Other Operating supplies1,599 1,321 3,200 3,000 3,000 Subtotal2,015 1,834 3,500 3,300 3,300 OTHER OPERATING EXPENSES 5410Subscriptions & Memberships7,785 13,593 7,800 7,800 7,800 5420Conferences & Seminars10,127 3,186 11,000 10,000 10,000 Subtotal17,912 16,779 18,800 17,800 17,800 Total City Commission115,163$ 114,268$ 116,443$ 118,943$ 118,943$ 2-18 CITY COMMISSION BUDGET JUSTIFICATIONS 4030 Legislative Expense - This account represents the $5,111 established per Commissioner to offset expenses incurred in the performance of their official duties. 5410 Subscriptions & Memberships - The following memberships are included for funding: Florida League of Cities National League of Cities Miscellaneous Seminars 5420 Conferences & Seminars - Funding for this purpose is essential in order to keep informed of changing and new developments in local government. Florida League of Cities National League of Cities Miscellaneous Seminars 2-19 OFFICE OF THE CITY MANAGER 2-20 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 2009/10 DEPARTMENT DESCRIPTION Maintain a City government structure that represents the needs of the community and provides quality services in an efficient, businesslike and professional manner. Responsible for the overall management of all functions and activities of the City's operations, preparation of annual budget and 5 year CIP document and ensures the proper implementation of policies and ordinances adopted by the City Commission. Provides recommendations and solutions to community concerns. Utilizes customer service focus process to respond to citizen requests. Coordinates personnel function for City operations. OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services641,177$ 681,928$ 717,967$ 745,575$ 745,575$ 3000/3999Contractual Services53,275 55,130 53,000 53,000 53,000 4000/4999Other Charges & Services95,488 90,997 98,500 96,500 96,500 5000/5399Commodities5,038 3,272 5,500 5,500 5,500 5400/5499Other Operating Expenses8,200 6,473 13,300 13,300 13,300 Total operating expenses803,178$ 837,800$ 888,267$ 913,875$ 913,875$ PERSONNEL ALLOCATION SUMMARY Position No.Position Title2006/072007/082008/092009/10 0101City Manager1 1 1 1 0201Secretary to City Manager1 1 1 1 0701Assistant to City Manager/Personnel Officer1 1 1 1 0801Receptionist/Inform. Clerk1 1 1 1 0601Capital Projects Manager1 1 1 1 Total5 5 5 5 2-21 2-22 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 2009/10 OBJECTIVES 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. PERFORMANCE WORKLOAD INDICATORS ACTUALACTUAL PROJECTEDESTIMATE 2006/072007/08 2008/092009/10 Citizen Requests & Inquires 7686 7575 Commission Requests 3229 3030 Community Meetings Attended 2422 2020 Agenda Back up Items Prepared 10296 6250 No. of Newsletters & Reports Issued55 55 Annual Budget & CIP Prepared 22 22 School Budget 11 11 Quarterly Progress Reports 44 44 Capital Projects Oversight 2017 1616 Capital Projects Completed 2017 1616 City Manager Briefing Reports 1212 1212 Number of New Hires 56 44 2-23 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 2009/10 BUDGETARY ACCOUNT SUMMARY 001-0501-512 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 PERSONAL SERVICES 1201Employee Salaries459,786$ 484,803$ 506,518$ 525,836$ 525,836$ 1401Overtime72 - - - - 2101FICA26,664 28,362 38,749 40,226 40,226 2201Pension70,786 77,395 85,887 92,724 92,724 2301Health, Life & Disability75,458 85,091 80,800 80,477 80,477 2401Workers' Compensation8,411 6,277 6,013 6,312 6,312 Subtotal641,177 681,928 717,967 745,575 745,575 CONTRACTUAL SERVICES 3170Lobbyist Services50,000 50,040 50,000 50,000 50,000 3180Medical Exams-New Employees3,275 5,090 3,000 3,000 3,000 Subtotal53,275 55,130 53,000 53,000 53,000 OTHER CHARGES & SERVICES 4001Travel & Per Diem932 2,609 4,000 4,000 4,000 4040Administrative Expenses306 - 600 600 600 4041Car Allowance8,400 9,400 11,400 11,400 11,400 4101Communication Services2,325 1,808 2,500 2,500 2,500 4701Printing & Binding5,912 3,456 3,000 3,000 3,000 4710Printing\Newsletter44,690 47,980 53,000 53,000 53,000 4815Web Page Maintenance5,280 - - - - 4910Advertising27,643 25,744 24,000 22,000 22,000 Subtotal95,488 90,997 98,500 96,500 96,500 COMMODITIES 5101Office Supplies2,982 2,840 4,000 4,000 4,000 5120Computer Operating Supplies1,720 - 1,000 1,000 1,000 5290Other Operating Supplies336 432 500 500 500 Subtotal5,038 3,272 5,500 5,500 5,500 OTHER OPERATING EXPENSES 5410Subscriptions & Memberships5,247 4,725 6,800 6,800 6,800 5420Conferences & Seminars2,597 1,514 3,000 3,000 3,000 5450Training245 - 2,500 2,500 2,500 5901Contingency111 234 1,000 1,000 1,000 Subtotal8,200 6,473 13,300 13,300 13,300 Total City Manager803,178$ 837,800$ 888,267$ 913,875$ 913,875$ 2-24 OFFICE OF THE CITY MANAGER BUDGET JUSTIFICATIONS 3170 Lobbyist Services - Costs associated with retaining a professional lobbyist to foster the City's position at the state and county level. 4710 Printing/Newsletter - Represents the cost of printing various documents, informational newsletters and annual report to the residents. 5410 Subscriptions & Memberships - This line item is used to fund memberships with professional organizations and subscriptions. Florida City & County Manager's Association International City Management Association American Planning Association Government Finance Officers Association International Personnel Manager Association Florida Personnel Managers Association American Society of Public Administration Society for Human Resource Management Miscellaneous subscriptions 5420 Conferences & Seminars - Funding for this purpose is essential in order to keep informed of changing and new developments in the field of City Management, local government and personnel. Florida City & County Manager's Association International City Management Association Florida League of Cities Miscellaneous Management Seminars IPMA or other Personnel Related Florida Public Personnel Association 2-25 LEGAL 2-26 CITY OF AVENTURA LEGAL 2009/10 DEPARTMENT DESCRIPTION To provide legal support and advice to the City Commission, City Manager, Department Directors and advisory boards on all legal issues affecting the City. OBJECTIVES 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. PERFORMANCE WORKLOAD INDICATORS 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 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 CONTRACTUAL SERVICES 3120Prof. Services - Legal199,409$ 192,668$ 275,000$ 275,000$ 275,000$ 3301Court Costs & Fees62 95 - - - Subtotal199,471 192,763 275,000 275,000 275,000 OTHER OPERATING EXPENSES 5901Contingency415 - 5,000 5,000 5,000 Subtotal415 - 5,000 5,000 5,000 Total Legal199,886$ 192,763$ 280,000$ 280,000$ 280,000$ BUDGET JUSTIFICATIONS 3120 Professional Services Legal - 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 $197, other special counsel and Leibowitz & Associates, P.A. to perform legal services required by the City Commission and City Manager. 2-28 CITY CLERK’S OFFICE 2-29 CITY OF AVENTURA CITY CLERK'S OFFICE 2009/10 DEPARTMENT DESCRIPTION To record and maintain an accurate record of the official actions of the City Commission and Advisory Boards. Serve as the local Elections Supervisor. Provide notice of all required meetings, effect legal advertising, and respond to public records requests. Implement and maintain records management program. Administer publication and supplement of City Code Book. Maintain custody of City Seal and all City records. Assist in preparation of agenda items, prepare and distribute agenda packages and recaps. Schedule Code Enforcement Hearings and provide administrative support to Special Master. Provide clerical support to the City Commission. Assist City Manager's Office with special projects. OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services183,331$ 193,765$ 202,647$ 216,499$ 216,499$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services85,245 66,888 57,400 56,000 56,000 5000/5399Commodities3,609 3,589 4,400 4,400 4,400 5400/5499Other Operating Expenses1,994 1,705 2,500 2,500 2,500 Total Operating Expenses274,179$ 265,947$ 266,947$ 279,399$ 279,399$ PERSONNEL ALLOCATION SUMMARY Position No.Position Title2006/072007/082008/092009/10 0501City Clerk1 1 1 1 9601Admin. Asst to City Clerk1 1 1 1 Total2 2 2 2 2-30 Organization Chart City Clerk Admin. Asst to City Clerk 2-31 CITY OF AVENTURA CITY CLERK'S OFFICE 2009/10 OBJECTIVES 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. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATED 2006/072007/08 2008/092009/10 No. of Sets of Minutes Prepared 3541 4040 No. of Public Notices Prepared 3028 4535 No. of Legal Advertisements Published 3037 3535 No. of Ordinances Drafted 57 66 No. of Resolutions Drafted 1726 2525 No. of Lien Requests Responded To 1,029782 1,000850 No. of Welcome Letters Prepared 302339 500400 No. of Agenda Packages Prepared/Distributed 3430 4040 No. of Agenda Recaps Prepared/Distributed 1210 1111 No. of Code Enforcement Hearings Scheduled 00 3300 2-32 CITY OF AVENTURA CITY CLERK'S OFFICE 2009/10 BUDGETARY ACCOUNT SUMMARY 001-0801-519 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 PERSONAL SERVICES 1201Employee Salaries140,648$ 148,203$ 153,118$ 159,144$ 159,144$ 1401Overtime530 532 300 300 300 2101FICA10,308 10,800 11,714 12,175 12,175 2201Pension17,709 18,599 21,437 23,420 23,420 2301Health, Life & Disability13,452 15,088 15,528 20,887 20,887 2401Workers' Compensation684 543 550 573 573 Subtotal183,331 193,765 202,647 216,499 216,499 OTHER CHARGES & SERVICES 4001Travel & Per Diem860 1,249 3,500 3,500 3,500 4041Car Allowance3,000 3,500 2,400 6,000 6,000 4101Telephone385 530 500 500 500 4701Printing & Binding1,381 227 3,000 3,000 3,000 4730Records Retention495 668 10,000 5,000 5,000 4740Ordinance Codification2,256 2,756 3,000 3,000 3,000 4911Legal Advertising38,471 33,149 35,000 35,000 35,000 4915Election Expenses38,397 24,809 - - - Subtotal85,245 66,888 57,400 56,000 56,000 COMMODITIES 5101Office Supplies3,078 2,298 3,000 3,000 3,000 5120Computer Operating Supplies471 646 600 600 600 5290Other Operating Supplies60 645 800 800 800 Subtotal3,609 3,589 4,400 4,400 4,400 OTHER OPERATING EXPENSES 5410Subscriptions & Memberships1,144 875 1,300 1,300 1,300 5420Conferences & Seminars850 830 1,200 1,200 1,200 Subtotal1,994 1,705 2,500 2,500 2,500 Total City Clerk274,179$ 265,947$ 266,947$ 279,399$ 279,399$ 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 Legal Advertising - Costs incurred to satisfy legal requirements of State Statutes, County and City Code. 5410 Subscription & Memberships - This line item is used to fund memberships with professional organizations and subscriptions. Florida Association of City Clerks International Institute of Municipal Clerks Miami-Dade County Municipal Clerks Association Newspapers 2-34 FINANCE 2-35 CITY OF AVENTURA FINANCE 2009/10 DEPARTMENT DESCRIPTION To provide overall financial and support services to the organization which includes accounting, cash management, purchasing, risk management, financial planning and budgetary control. OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services727,066$ 650,339$ 686,547$ 730,188$ 730,188$ 3000/3999Contractual Services59,594 74,479 75,000 72,000 72,000 4000/4999Other Charges & Services29,834 12,231 27,800 20,700 20,700 5000/5399Commodities7,191 7,787 9,300 8,600 8,600 5400/5499Other Operating Expenses11,395 8,558 10,000 10,000 10,000 Total Operating Expenses835,080$ 753,394$ 808,647$ 841,488$ 841,488$ PERSONNEL ALLOCATION SUMMARY Position No.Position Title2006/072007/082008/092009/10 1001Finance Director1 1 1 1 3001Executive Assistant/Risk Mgm. Coordinator1 1 1 1 1201 - 1202Accountant2 3 2 2 1301Purchasing Agent1 1 1 1 1502Controller1 1 1 1 3601Customer Service Rep. II1 1 1 1 8801Payroll/Accts Pay Coord1 - - - Total8 8 7 7 2-36 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 INDICATORS ACTUALACTUAL PROJECTEDESTIMATE 2006/072007/08 2008/092009/10 % of idle funds invested in accordance with 100%100% 100%100% policy 1 1 11 Number of CAFRs issued prior to 3/31 1 1 11 Number of GFOA Certificate of Achievements N/A 4 44 Number of quarterly reports produced timely 1 1 11 Annually review purchasing procedures 97%97% 98%98% % of purchase orders issued within 2 days 99%99% 98%98% % of invoices processed within 10 days 26 26 26 26 Number of bi-weekly payroll processed timely 1 1 11 Annually review adequacy of insurance coverage 2-38 CITY OF AVENTURA FINANCE 2009/10 BUDGETARY ACCOUNT SUMMARY 001-1001-513 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 PERSONAL SERVICES 1201Employee Salaries541,008$ 459,390$ 486,527$ 516,196$ 516,196$ 1401Overtime- 122 300 300 300 2101FICA34,829 33,308 37,219 39,489 39,489 2201Pension74,803 64,315 68,114 74,651 74,651 2301Health, Life & Disability73,016 91,565 92,640 97,693 97,693 2401Workers' Compensation2,585 1,639 1,747 1,858 1,858 2501Unemployment825 - - - - Subtotal727,066 650,339 686,547 730,188 730,188 CONTRACTUAL SERVICES 3190Prof. Services 10,026 11,268 13,000 - - 3201Prof. Services - Auditor49,568 63,211 62,000 72,000 72,000 Subtotal59,594 74,479 75,000 72,000 72,000 OTHER CHARGES & SERVICES 4001Travel & Per Diem5,603 3,113 8,850 7,000 7,000 4041Car Allowance6,400 500 - - - 4101Communication Services510 1,246 1,200 1,200 1,200 4610R&M - Vehicles- 82 750 1,500 1,500 4650R&M- Office Equipment- 125 500 500 500 4701Printing & Binding5,615 2,921 5,000 4,000 4,000 4910Advertising11,212 4,244 11,000 6,000 6,000 4990Other Current Charges494 - 500 500 500 Subtotal29,834 12,231 27,800 20,700 20,700 COMMODITIES 5101Office Supplies4,994 4,104 5,000 5,000 5,000 5120Computer Operating Supplies2,143 837 500 800 800 5220Gas & Oil- 1,933 3,500 2,500 2,500 5290Other Operating Supplies54 913 300 300 300 Subtotal7,191 7,787 9,300 8,600 8,600 OTHER OPERATING EXPENSES 5410Subscriptions & Memberships5,935 2,972 3,500 3,500 3,500 5420Conferences & Seminars2,329 3,403 4,000 4,000 4,000 5450Training2,130 1,831 2,000 2,000 2,000 5901Contingency1,001 352 500 500 500 Subtotal11,395 8,558 10,000 10,000 10,000 Total Finance835,080$ 753,394$ 808,647$ 841,488$ 841,488$ 2-39 FINANCE BUDGET JUSTIFICATIONS 2501 Unemployment - 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 Advertising - 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 2-40 INFORMATION TECHNOLOGY 2-41 CITY OF AVENTURA INFORMATION TECHNOLOGY 2009/10 DEPARTMENT DESCRIPTION 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. OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services469,641$ 531,336$ 556,922$ 676,637$ 676,637$ 3000/3999Contractual Services10,000 10,070 13,000 10,000 10,000 4000/4999Other Charges & Services117,741 143,202 165,750 160,525 160,525 5000/5399Commodities19,331 17,845 21,800 18,300 18,300 5400/5499Other Operating Expenses7,482 11,598 13,810 13,810 13,810 Total Operating Expenses624,195$ 714,051$ 771,282$ 879,272$ 879,272$ PERSONNEL ALLOCATION SUMMARY Position No.Position Title2006/072007/082008/092009/10 9201Information Technology Director1 1 1 1 8701Network Administrator II1 1 1 1 1402Network Administrator I1 1 1 1 8001Webmaster/Communications Specialist1 1 1 1 9701Support Specialist1 1 1 1 IT Project Coordinator- - - 1 Total5 5 5 6 2-42 Information Technology Department Organization Chart Information Technology Director Webmaster/ NetworkSupport IT Project Communications Administrator (2) Specialist (1) Coordinator (1) Specialist (1) 2-43 CITY OF AVENTURA INFORMATION TECHNOLOGY 2009/10 OBJECTIVES 1. Provide a secure computer network for applications, sharing of common files, email, etc. 2. Provide a central computer system that serves the information management needs of all departments. 3. Provide help desk services for all City staff. 4. Develop a 3 - 4 year replacement cycle for computing equipment. 5. Expand E- government applications and services. 6. Address departmental and customer requests to enhance the information on the City's and ACES’s website. 7. Enhance the City's intranet to provide timely information to the City's staff. 8. Deliver a consistent message to the City's customers by coordinating communications. 9. Improve AVTV and the City's Information Radio Station WPZQ420 1650AM by keeping information accurate and current and by varying programming. 10. Coordinate the creation and distribution of the City's newsletters and annual report. 11. Provide training on computer applications and computer related topics. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATED 2006/072007/08 2008/092009/10 9999 9999 % of time computer network is operational 9999 9999 % of time www.cityofaventura.com is available N/AN/A 9999 % of time www.aventuracharter.org is available 190225 235235 Number of workstations supported 2225 2520 Number of physical servers supported N/AN/A 210 Number of virtual servers supported 3,1763,339 3,2003,200 Number of help desk support cases 44 44 Number of newsletters and annual reports coordinated 24 44 Number of training sessions held 2-44 CITY OF AVENTURA INFORMATION TECHNOLOGY 2009/10 BUDGETARY ACCOUNT SUMMARY 001-1201-513 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 PERSONAL SERVICES 1201Employee Salaries337,961$ 380,024$ 398,613$ 484,488$ 484,488$ 2101FICA25,390 27,678 30,494 37,063 37,063 2201Pension47,843 53,203 55,806 69,131 69,131 2301Health, Life & Disability56,806 69,059 70,578 84,215 84,215 2401Workers' Compensation1,641 1,372 1,431 1,739 1,739 Subtotal469,641 531,336 556,922 676,637 676,637 CONTRACTUAL SERVICES 3130Computer Programmer10,000 9,800 10,000 8,000 8,000 3190Prof. Services - 270 3,000 2,000 2,000 Subtotal10,000 10,070 13,000 10,000 10,000 OTHER CHARGES & SERVICES 4001Travel & Per Diem2,302 4,366 6,000 6,000 6,000 4041Car Allowance4,400 4,800 6,000 6,000 6,000 4101Communication Services6,714 6,365 8,500 9,400 9,400 4650R&M- Office Equipment100,779 120,231 137,000 130,875 130,875 4701Printing & Binding546 163 500 500 500 4851Web Page Maintenance3,000 7,277 7,500 7,500 7,500 4990Other Current Charges- - 250 250 250 Subtotal117,741 143,202 165,750 160,525 160,525 COMMODITIES 5101Office Supplies1,700 2,221 3,000 3,000 3,000 5120Computer Operating Supplies17,631 15,624 18,500 15,000 15,000 5290Other operating supplies- - 300 300 300 Subtotal19,331 17,845 21,800 18,300 18,300 OTHER OPERATING EXPENSES 5410Subscriptions & Memberships2,652 1,539 2,460 2,460 2,460 5420Conferences & Seminars830 2,059 3,350 3,350 3,350 5450Training4,000 8,000 8,000 8,000 8,000 5901Contingency- - - - - Subtotal7,482 11,598 13,810 13,810 13,810 Total Information Technology624,195$ 714,051$ 771,282$ 879,272$ 879,272$ 2-45 INFORMATION TECHNOLOGY BUDGET JUSTIFICATIONS 3130 Computer Programmer - 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 Page 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 Operating 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 Training - Ongoing training for all personnel in the department including classes towards certification. Certification classes (3) at $2,200 Training and seminars 1,400 2-47 PUBLIC SAFETY 2-48 CITY OF AVENTURA POLICE 2009/10 DEPARTMENT DESCRIPTION To provide a professional, full service, community oriented Police Department. Respond to all calls for service in a timely and professional manner. Ensure that all crimes are thoroughly investigated and those who are arrested are successfully prosecuted. Interact with the community and create partnerships that enhance law enforcement, crime prevention and quality of life issues. OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services10,265,004$ 10,894,784$ 11,983,123$ 12,797,836$ 12,797,836$ 3000/3999Contractual Services83,136 40,126 43,000 46,500 46,500 4000/4999Other Charges & Services685,102 575,791 755,500 682,000 682,000 5000/5399Commodities425,758 551,076 566,000 466,000 466,000 5400/5499Other Operating Expenses70,167 44,901 48,000 48,000 48,000 Total Operating Expenses11,529,167$ 12,106,678$ 13,395,623$ 14,040,336$ 14,040,336$ PERSONNEL ALLOCATION SUMMARY Position No.Position Title2006/072007/082008/092009/10 0901Police Chief1 1 1 1 3002Executive Assistant1 1 1 1 2201-2202Captains3 3 3 2 2601Commander1 1 1 1 1701-1704Lieutenants3 3 3 4 2301-2312Sergeants11 11 11 11 2001-2059Police Officers56 56 55 58 2901-2902Crime Scene Tech2 2 2 2 2801-2807Police Service Aides8 8 8 6 2101-2105Detectives5 5 6 7 6201Crime Prev Coordinator1 1 1 1 6301Records Supervisor1 1 1 1 6901-6903Records Clerk3 3 3 3 3701Crime Analyst1 1 1 1 1601911 Manager1 1 1 1 2701-2704Communication Officer4 4 4 4 6701-6706Communication Officer II6 6 6 6 12901-12902Communication Officer III2 2 2 2 13001-13003Communication Supervisor3 3 3 3 3401-3403Administrative Asst. I4 - 2 - 8501-8502Administrative Asst. II- 2 2 2 8601-8602Administrative Asst. III- 2 - 2 8401Asst. Fleet Manager1 1 1 1 6401Victim Advocate1 - - - 7501Fleet Manager/Quartermaster1 1 1 1 Total120 119 119 121 2-49 POLICE DEPARTMENT 2009/10 Organization Chart 2-50 CITY OF AVENTURA POLICE 2009/10 OBJECTIVES 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. PERFORMANCE WORKLOAD INDICATORS ACTUALACTUAL PROJECTEDESTIMATE 2006/072007/08 2008/092009/10 Man-hours Assigned to traffic flow Issues 12,48012,480 14,56016,500 Progress Toward National Re- accreditation 50%100% 100%25% Personnel Hired 1010 56 Progress Toward E911Center 75%100% 100%100% Manhours Assigned to Community Policing 8,3208,320 1,000360 Progress Toward Emergency Management Programs 100%100% 100%100% Community Programs 2527 5060 Community Presentations 4056 6065 Manhours Assigned to School 4,1604,160 2,4102,400 2-51 Resources Calls for Service 33,70735,392 33,50033,500 Arrests 1,7592,300 2,3002,300 Accidents 2,1692,100 2,1002,100 Traffic Citations 17,64417,644 17,00017,000 Parking Citations Issued 4,3594,359 4,1004,100 Part 1 Crimes Reported 2,1652,165 2,4002,400 Customer Service Surveys 1,0001,000 1,0001,000 2-52 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 Recruiting & Hiring 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 CALEA accredited with the ommission on ccreditation for awnforcementgencies. 4050 Investigative 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 Printing - 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 $600.00 for uniform maintenance and cleaning. This account is paid out 50% in October and 50% in April each fiscal year. 5266 Photography - Funds from this account are used to purchase film or related supplies and film developing for crime scene or other department related photos. 5270 Ammunition - Funds from this account pay for duty and training ammo for police officer use. 5290 Operating Supplies - Funds from this account are used for the purchase of supplies and items needed for the daily operation of the police department. 5410 Subscriptions & Memberships - Costs associated with this line item are subscriptions to professional journals, training materials used to update employees on changing laws and procedures within their activity, and membership in professional and regional law enforcement organizations. International Association of Chiefs MDCACP Florida Police Chiefs Association FBI National Academy Associates 5430 Educational Assistance – This account is used to reimburse employees up to 75% of the state tuition rate for college courses and/or college degrees that are related to their job functions. 5450 Training - Costs associated with this account are related to maintain state standards and having a highly trained, professional police force. 2-55 COMMUNITY DEVELOPMENT 2-56 CITY OF AVENTURA COMMUNITY DEVELOPMENT 2009/10 DEPARTMENT DESCRIPTION This Department is composed of two divisions: The Planning and Zoning division is responsible for the City’s planning, zoning, development review and economic development functions. The Building Division is responsible for building permitting and inspections, code and ordinance enforcement and the issuance of Local Business Tax Receipts. This Department strives to provide efficient and professional “one-stop” customer service at a centralized location. OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services618,162$ 686,095$ 669,940$ 703,189$ 703,189$ 3000/3999Contractual Services1,760,655 1,432,203 650,000 680,000 680,000 4000/4999Other Charges & Services106,782 83,908 92,700 70,700 70,700 5000/5399Commodities15,404 17,640 21,700 17,500 17,500 5400/5499Other Operating Expenses5,706 5,259 11,400 11,400 11,400 Total Operating Expenses2,506,709$ 2,225,105$ 1,445,740$ 1,482,789$ 1,482,789$ PERSONNEL ALLOCATION SUMMARY Position No.Position Title2006/072007/082008/092009/10 Community Development Director- - 1 1 4001Planning Director1 1 - - 8901Code Compliance Officer II/Zoning Review1 1 1 1 4101Code Compliance Officer1 1 1 1 9001Executive Assistant/Planning Technician1 1 1 1 4201Building Official (P/T)1 1 1 1 3202-3204Customer Service Rep I4 3 1 1 3601-3603Customer Service Rep II1 2 3 3 Total10 10 9 9 2-57 Organization Chart Community Exec Assistant/ Development Planning Tech Director Building Inspections Code Enforcement Planning & Permitting Business Tax Receipts Building Official Contractual Planner Code Compliance Contractual Building Officer II Review & Inspection Code Compliance Services Officer I Customer Service Rep/ Compl/Inspect 2 Customer Service Rep II 1 Customer Service Rep I 2-58 CITY OF AVENTURA COMMUNITY DEVELOPMENT 2009/10 OBJECTIVES 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 2006/072007/08 2008/092009/10 No. of Local Business Tax Receipts Issued 2,9782,875 3,5003,500 No. of Code Notice of Violations Issued 199118 350300 No. of Special Master Hearings 00 2525 No. of Building Permits Issued 6,1614,112 3,0003,000 No. of Building Inspections Performed 13,8919,365 8,5008,500 No. of Land Development Petitions Processed 1913 1010 No. of Variance Requests Processe 35 33 d No. of Site Plans Reviewed 79 88 % of Inspections Performed 24 Hrs. of Request 9399 9599 % of all Plan Review Conducted Within 10 Days 9199 9098 2-59 CITY OF AVENTURA COMMUNITY DEVELOPMENT 2009/10 BUDGETARY ACCOUNT SUMMARY 001-4001-524 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 PERSONAL SERVICES 1201Employee Salaries433,581$ 488,669$ 470,691$ 496,867$ 496,867$ 1401Overtime2,616 546 500 500 500 2101FICA33,191 37,125 36,008 38,010 38,010 2201Pension53,267 56,543 58,346 63,179 63,179 2301Health, Life & Disability82,683 92,253 92,648 92,284 92,284 2401Workers' Compensation12,824 10,959 11,747 12,348 12,348 Subtotal618,162 686,095 669,940 703,189 703,189 CONTRACTUAL SERVICES 3101Building Inspection Services1,636,895 1,344,723 580,000 480,000 480,000 3190Prof. Services 123,760 87,480 70,000 200,000 200,000 Subtotal1,760,655 1,432,203 650,000 680,000 680,000 OTHER CHARGES & SERVICES 4001Travel & Per Diem3,437 3,265 4,000 4,000 4,000 4041Car Allowance4,650 4,800 6,000 6,000 6,000 4101Communication Services2,044 2,200 2,000 2,000 2,000 4420Lease Equipment2,136 1,074 1,700 1,700 1,700 4610R&M - Vehicles2,517 2,673 3,000 2,000 2,000 4645R&M - Equipment515 522 1,000 1,000 1,000 4701Printing 21,766 16,549 15,000 14,000 14,000 4730Records Retention69,717 52,825 60,000 40,000 40,000 Subtotal106,782 83,908 92,700 70,700 70,700 COMMODITIES 5101Office Supplies7,087 8,621 7,500 7,500 7,500 5120Computer Operating Supplies817 1,347 2,500 2,500 2,500 5220Gas & Oil7,494 6,746 7,200 4,000 4,000 5240Uniforms- 237 500 500 500 5245Uniform Allowance- - 1,500 1,500 1,500 5290Other Operating Supplies6 689 2,500 1,500 1,500 Subtotal15,404 17,640 21,700 17,500 17,500 OTHER OPERATING EXPENSES 5410Subscriptions & Memberships2,126 642 3,500 3,500 3,500 5420Conferences & Seminars2,660 2,979 3,400 3,400 3,400 5450Training920 1,638 4,000 4,000 4,000 5901Contingency- - 500 500 500 Subtotal5,706 5,259 11,400 11,400 11,400 Total Community Development2,506,709$ 2,225,105$ 1,445,740$ 1,482,789$ 1,482,789$ 2-60 COMMUNITY DEVELOPMENT BUDGET JUSTIFICATIONS 3101 Building 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 COMMUNITY SERVICES 2-62 CITY OF AVENTURA COMMUNITY SERVICES 2009/10 DEPARTMENT DESCRIPTION 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. OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services949,401$ 1,190,717$ 1,357,482$ 1,370,200$ 1,370,200$ 3000/3999Contractual Services2,212,004 1,608,115 1,833,000 1,875,000 1,875,000 4000/4999Other Charges & Services1,395,432 1,115,630 977,500 997,200 997,200 5000/5399Commodities30,587 28,697 32,500 32,500 32,500 5400/5499Other Operating Expenses11,465 20,929 30,500 30,500 30,500 Total Operating Expenses4,598,889$ 3,964,088$ 4,230,982$ 4,305,400$ 4,305,400$ PERSONNEL ALLOCATION SUMMARY Position NoPosition Title2006/072007/082008/092009/10 5001Director of Community Services1 1 1 1 3004Executive Assistant1 1 1 1 5101Public Works Operations Manager1 1 1 1 5201Parks and Recreation Services Supt.1 1 1 1 5901Recreation/Cultural Activities Programmer1 1 - - 5401Maintenance Worker 1 1 1 1 5301Engineer Tech/CAD Operator1 1 1 1 5601Park Supervisor1 1 - - 5701-5714Park Attendant (P/T)9 14 12 12 5801-5803Park Attendant (F/T)2 3 4 4 7701Facilities Manager1 1 1 1 7201Security Guard/Info Officer1 1 1 1 1011Parks and Recreation Activities Manager- 1 1 1 1021Community Rec Center Manager1 1 1 1 1031Community Rec Center Asst. Manager1 1 - - 1041Community Rec Center Supervisor1 1 1 1 1051CRC Assistant Manager/Special Events Coordinator- - 1 1 Total Full Time15 17 16 16 Total Part time9 14 12 12 2-63 Community Services Department Organization Chart Community Recreation Center Founders Park Veterans Park Public Works Waterways Park GIS/Mapping Waterways Dog Park Streetlighting/Street Furniture Volunteers Permitting Camp Programs ROW/Streets/Drainage Transportation Services Landscape Maintenance/Beautification Special Events Engineering Senior Programming City Buildings & Facilities Maintenance SplashPad Fleet Management Athletics Total: 16 Full Time Employees 12 Part Time Employees 2-64 CITY OF AVENTURA COMMUNITY SERVICES 2009/10 OBJECTIVES 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. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE 2006/072007/08 2008/092009/10 Resident complaints & concerns cleared 7272 8496 Advisory Board Meetings attended 1212 44 CIP projects completed 44 44 Tree City re-certification 11 11 Stormwater basins/systems cleaned for compliance 4545 4545 Shuttle bus ridership 166,255189,996 200,000210,000 Communty Recreation Center attendance 53,87556,447 58,00060,000 Number of participants registered in youth sports 669773 775825 Number of public outreach programs and special events N/A2 68 2-65 CITY OF AVENTURA COMMUNITY SERVICES 2009/10 BUDGETARY ACCOUNT SUMMARY 001-5001-539 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 PERSONAL SERVICES 1201Employee Salaries666,491$ 844,201$ 974,150$ 985,185$ 985,185$ 1401Overtime9,810 6,602 8,000 8,000 8,000 2101FICA50,366 62,666 74,522 75,367 75,367 2201Pension84,482 106,869 118,535 124,691 124,691 2301Health, Life & Disability105,025 142,795 156,038 149,997 149,997 2401Workers' Compensation33,227 27,584 26,237 26,961 26,961 Subtotal949,401 1,190,717 1,357,482 1,370,200 1,370,200 CONTRACTUAL SERVICES 3110Prof. Services - Engineering180,492 - - - - 3112Prof. Services - Community Center194,716 - - - - 3113Prof. Services - Comm. Cen. Inst.84,070 89,386 75,000 75,000 75,000 3150Prof. Services - Landscape Arch.28,672 24,556 18,000 18,000 18,000 3450Lands/Tree Maint. Svcs - Streets 1,186,031 912,878 1,015,000 1,045,000 1,045,000 3451Beautification/Signage71,349 36,613 65,000 67,000 67,000 3452Lands/Tree Maint. Svcs - Parks130,633 219,722 315,000 325,000 325,000 3455Transportation Services326,872 324,960 345,000 345,000 345,000 3460Street Maintenance/Drainage9,169 - - - - Subtotal2,212,004 1,608,115 1,833,000 1,875,000 1,875,000 OTHER CHARGES & SERVICES 4001Travel & Per Diem548 961 2,500 2,500 2,500 4101Communication Services6,498 9,676 12,000 11,000 11,000 4301Utilities - Electric76,748 71,946 62,500 62,500 62,500 4311Utilities - Street Lighting214,382 172,962 185,000 200,000 200,000 4320Utilities - Water281,845 198,254 235,000 235,000 235,000 4420Lease7,427 3,073 2,000 5,200 5,200 4610R&M - Vehicles3,187 2,711 2,500 2,500 2,500 4620R&M - Buildings73,510 66,726 75,000 80,000 80,000 4645R&M - Equipment- - 10,000 10,000 10,000 4672R&M - Parks46,003 62,751 70,000 73,000 73,000 4691R&M - Streets87,888 5,052 12,500 12,500 12,500 4701Printing & Binding28,984 14,774 22,500 12,000 12,000 4850Special Events96,241 57,599 46,000 46,000 46,000 4851Cultural/Recreation Programs 127,281 118,946 105,000 105,000 105,000 4852Founders Day Activities134,689 50,068 60,000 60,000 60,000 4854Summer Recreation210,201 280,131 75,000 80,000 80,000 Subtotal1,395,432 1,115,630 977,500 997,200 997,200 COMMODITIES 5101Office Supplies4,076 4,660 6,000 6,000 6,000 5120Computer Operating Supplies4,938 6,049 7,000 8,500 8,500 5220Gas & Oil7,002 10,450 8,000 6,500 6,500 5240Uniforms6,711 7,173 8,000 8,000 8,000 5290Other Operating Supplies7,860 365 3,500 3,500 3,500 Subtotal30,587 28,697 32,500 32,500 32,500 2-66 2-67 COMMUNITY SERVICES BUDGET JUSTIFICATIONS - Provides funding for professional 3150 Professional Services Landscape Architect 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/Signage - 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 Landscape/Tree Maintenance Services - Parks - Provides funding for contracting maintenance services for Founders Park, Waterways and Veterans Park. Services include: grounds maintenance; tree maintenance; athletic field maintenance. 3455 Transportation Services - Funding level includes providing fivemini-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 Lighting - 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 Buildings - 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 Programs - 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 Day 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 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. OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ 86,361$ -$ -$ 3000/3999Contractual Services- - 5,000 347,323 347,323 4000/4999Other Charges & Services- - 4,000 62,000 62,000 5000/5399Commodities- - 500 10,500 10,500 5400/5499Other Operating Expenses- - 1,500 - - Total Operating Expenses-$ -$ 97,361$ 419,823$ 419,823$ Contractual Employees General Manager12 months12 months Event Manager 2 months2 months Technical Manager6 months6 months Box Office Manager2 months2 months Office Assistant/Vol. Coordinator -- P/T Labor 2-71 2-72 CITY OF AVENTURA ARTS & CULTURAL CENTER 2009/10 OBJECTIVES 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 programs available. PERFORMANCE WORKLOAD INDICATORS ACTUAL ACTUAL PROJECTED ESTIMATE 2006/072007/08 2008/092009/10 Advisory Board Meetings attended N/AN/A 56 Number of performances/events N/AN/A N/A20 Number of promotional material produced N/AN/A 14 Percentage of patrons who respond favorably to AACC N/AN/A N/A70% 2-73 CITY OF AVENTURA ARTS & CULTURAL CENTER 2009/10 BUDGETARY ACCOUNT SUMMARY 001-7001-575 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 PERSONAL SERVICES 1201Employee Salaries-$ -$ 60,000$ -$ -$ 1401Overtime- - - - - 2101FICA- - 4,590 - - 2201Pension- - 8,400 - - 2301Health, Life & Disability- - 13,156 - - 2401Workers' Compensation- - 215 - - Subtotal- - 86,361 - - CONTRACTUAL SERVICES 3112Prof. Services - Management Servi -- - 187,740 187,740 c 3114Prof. Services - Man Services /Staff -- - 144,583 144,583 3190Prof. Services - Programming- - - 10,000 10,000 3410Prof. Services - Janitorial Services- - 5,000 5,000 5,000 Subtotal- - 5,000 347,323 347,323 OTHER CHARGES & SERVICES 4001Travel & Per Diem- - 2,000 - - 4101Communication Services- - 2,000 2,000 2,000 4201Postage- - - 2,000 2,000 4301Utilities - - - 20,000 20,000 4440Copy Machine Costs- - - 2,000 2,000 4620R&M - Buildings- - - 2,000 2,000 4645R&M - Equipment- - - 3,000 3,000 4701Printing & Binding- - - 5,000 5,000 4850Special Events- - - - - 4910Advertising- - - 25,000 25,000 4920Licenses/Permit Fees- - - 1,000 1,000 Subtotal- - 4,000 62,000 62,000 COMMODITIES 5101Office Supplies- - 500 1,000 1,000 5120Computer Operating Supplies- - - 7,500 7,500 5290Other Operating Supplies- - - 2,000 2,000 Subtotal- - 500 10,500 10,500 OTHER OPERATING EXPENSES 5410Subscriptions & Memberships- - 500 - - 5420Conferences & Seminars- - 1,000 - - 5901Contingency -- - -- Subtotal- - 1,500 - - Total Arts & Cultural Center-$ -$ 97,361$ 419,823$ 419,823$ 2-74 ARTS & CULTURAL CENTER BUDGET JUSTIFICATIONS 3112 Professional Services- Management 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 ($72,000). 3114 Professional Services- Management Services/Staffing – Reimbursement to Performing Arts Center Authority in accordance with agreement for staff personnel costs. 3190 Programming - This line item is used to offset expenses for certain performances in order to attract a variety of programming. 3410 Janitorial Services - Costs for cleaning the AACC facility. 4101 Communication Services - Costs associated with telephone service and other communication type services. 4301 Utilities - Costs associated with electricity, water, sewer and refuse service for the AACC. 4620 R & M Building - Costs of maintaining service contracts for mechanical systems within the AACC. 4645 R & M Equipment - Costs of maintaining service contracts on all equipment located at the AACC. 4910 Advertising – Costs associated with promoting events at the AACC. 2-75 NON DEPARTMENTAL 2-76 CITY OF AVENTURA NON-DEPARTMENTAL - TRANSFERS 2009/10 BUDGETARY ACCOUNT SUMMARY 001-9001-581 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 TRANSFERS 9123Transfer to Debt Service Fund - 19991,346,410$ 1,346,409$ 1,345,341$ 1,362,518$ 1,362,518$ 9124Transfer to Debt Service Fund - 2000483,239 483,250 490,669 512,755 512,755 9125Transfer to Debt Service Fund - 2002398,848 396,926 400,577 404,145 404,145 9170Transfer to Cultural Center Con. Fund- - 2,000,000 - - Total Non-Departmental - Transfers2,228,497$ 2,226,585$ 4,236,587$ 2,279,418$ 2,279,418$ 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 NON-DEPARTMENTAL 2009/10 BUDGETARY ACCOUNT SUMMARY 001-9001-590 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 CONTRACTUAL SERVICES 3156Performing Arts Center Study17,837$ -$ -$ -$ -$ 3410Prof. Services - Janitorial67,343 62,400 62,000 62,000 62,000 Subtotal85,180 62,400 62,000 62,000 62,000 OTHER CHARGES & SERVICES 4101Communication Services97,519 104,560 115,000 118,000 118,000 4201Postage25,172 22,683 22,000 22,000 22,000 4301Utilities313,059 252,711 270,000 275,000 275,000 4440Copy Machine Costs10,342 9,694 15,000 15,000 15,000 4501Insurance1,129,971 1,070,356 1,075,000 936,000 936,000 4620R&M - Government Center104,399 91,724 124,000 124,000 124,000 4650R&M - Office Equipment160 - 2,000 2,000 2,000 Subtotal1,680,622 1,551,728 1,623,000 1,492,000 1,492,000 COMMODITIES 5290Other Operating Supplies11,643 8,943 10,000 10,000 10,000 Subtotal11,643 8,943 10,000 10,000 10,000 OTHER OPERATING EXPENSES 5901Contingency41,055 47,659 50,000 50,000 50,000 5904Hurricane/Storm Exp95,106 12,067 - - - Subtotal136,161 59,726 50,000 50,000 50,000 Total Non-Departmental1,913,606$ 1,682,797$ 1,745,000$ 1,614,000$ 1,614,000$ 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 CAPITAL OUTLAY 2-80 CITY OF AVENTURA CAPITAL OUTLAY 2009/10 PROJECT APPROPRIATION 001-80XX OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 City Manager's Office - 05-512 6402Computer Equipment<$5,0002,726$ 2,939$ 4,000$ 4,000$ 4,000$ Subtotal2,726 2,939 4,000 4,000 4,000 City Clerk - 08-519 6402Computer Equipment<$5,0007,044 2,820 3,000 3,000 3,000 Subtotal7,044 2,820 3,000 3,000 3,000 Finance - 10-513 6401Computer Equipment>$5,00033,369 - -2,080 - 6402Computer Equipment<$5,000- 5,705 3,000 2,000 2,000 6410Equipment2,266 15,161 - - - Subtotal35,635 20,866 5,080 2,000 2,000 Information Technology. - 12-513 6401Computer Equipment>$5,000119,417 88,509 184,074 265,000 265,000 6402Computer Equipment<$5,000- - 6,000 6,000 6,000 6410Equipment>$5,000- - 15,000 - - Subtotal119,417 88,509 205,074 271,000 271,000 Public Safety - 20- 521 6303Safety Improvements- 170,966 2,700 - - 6401Computer Equipment>$5,000- - 26,481 7,000 7,000 6402Computer Equipment<$5,000284,112 172,477 138,000 110,400 110,400 6405E911 Equipment215,322 35,584 90,000 15,000 15,000 6407Radio Purchase & Replace.366,528 161,665 408,784 156,000 156,000 6410Equipment>$5,000- 46,738 70,000 127,000 127,000 6411Equipment<$5,000- - 11,500 16,900 16,900 Police Dept Offices Improve- - - 15,000 15,000 6412SCBA Grant50,000 - - - - 6417Electronic LEO Prints10,000 - - - - 6450Vehicles405,957 330,175 349,289 391,960 391,960 6451Aggressive Driving Program- 121,999 - - - Subtotal1,331,919 1,039,604 1,096,754 839,260 839,260 Community Development - 40-524 6401Computer Equipment>$5,000- - 44,000 - - 6402Computer Equipment<$5,0007,196 7,031 3,500 4,100 4,100 6411Equipment<$5,000- 981 800 - - 6450Vehicles- - - 21,000 21,000 Subtotal7,196 8,012 48,300 25,100 25,100 2-81 Community Services - 50-539/541/572 6402Computer Equipment<$5,0004,748 40,413 12,000 16,000 16,000 6410Equipment>$5,000- 56,844 58,500 48,600 48,600 6411Equipment<$5,000- - - 6,000 6,000 6205Government Center Improvem -- - 165,000 165,000 6301Beautification Projects123,304 701,688 13,000 7,800 7,800 6305Road Resurfacing- - - - - 6307Lighting Improvements17,150 - - - - 6341Transportation System Impro 80,4922,690,858 1,400,629 1,014,788 1,014,788 6352Hurricane Landscape Restore -99,031 - - - 6205Community Center24,414 5,190 5,500 - - 6231NE 31 Avenue Park Developm- 64,039 - - - 6310Aventura Founders Park567,462 - - - - 6322Waterways Park Improvemen 1,748,4162,607 - - - Subtotal3,529,574 2,697,082 1,489,629 1,258,188 1,258,188 Charter School - 69-569 6307Charter School Addition397,136 - - - - Subtotal397,136 - - - - Cultural & Arts Center - 70-575 6410Equipment>$5,000- - - 325,000 325,000 Subtotal- - - 325,000 325,000 Non-Departmental - 90-590 6208Building\Equipment47,334 - - - - 6999Capital Reserve- - 16,500,000 16,130,016 16,130,016 Subtotal47,334 - 16,500,000 16,130,016 16,130,016 Total Capital5,477,981$ 3,859,832$ 19,351,837$ 18,857,564$ 18,857,564$ 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. INFORMATION 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 50,000 Vehicle Modems 6,000 Replace 2 Servers 10,000 20 Vehicle Printers 20,400 20 Desktop Computers 24,000 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 $58,000 Replace Firearms 23,000 K-9 (2) Vehicle Equipment 12,000 2-83 Marine Video System 10,000 Replace Audio System 14,000 Replace Swat Headset Radio 10,000 6410 Equipment<$5,000 – This project consists of purchasing equipment for the Police Department as follows: Replace 10 Ballistic Vests $7,000 5 Tasers 5,200 Replace Crime Prevention Equipment 3,500 Infrared Camcorder 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. COMMUNITY DEVELOPMENT 6402 Computer Equipment < $5,000 - This project consists of purchasing a credit card system and server and upgrades to the Business Tax License program. 6450 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. - This project includes improvements to the 6341 Transportation System Improvements City’s transportation and traffic system. Yacht Club Way Bridge Improvements $250,000 Don Soffer Exercise Trail Improvements 452,788 2 Bus Shelter Installations Country Club Drive 296,400 12 Bus Bench Replacements 15,600 2-84 POLICE EDUCATION FUND 2-85 CITY OF AVENTURA POLICE EDUCATION FUND 110 CATEGORY SUMMARY 2009/10 FUND DESCRIPTION This Fund is used to account for revenues and expenditures associated with the two dollars ($2.00) the City receives from each paid traffic citation, which, by State Statute, must be used to further the education of the City's Police Officers. CITY OF AVENTURA POLICE EDUCATION FUND 110 CATEGORY SUMMARY 2009/10 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures8,442 8,486 4,300 7,000 7,000 360000/369999Miscellaneous Revenues48 142 - - - 380000/389999Transfer from Funds- - - - - 399900/399999Fund Balance- 4,601 10,688 3,000 3,000 Total Available8,490$ 13,229$ 14,988$ 10,000$ 10,000$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses9,326 2,541 14,988 10,000 10,000 Total Operating Expenses9,326 2,541 14,988 10,000 10,000 6000/6999Capital Outlay- - - - - Total Expenditures9,326$ 2,541$ 14,988$ 10,000$ 10,000$ 2-86 CITY OF AVENTURA POLICE EDUCATION FUND 110 2009/10 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 Fines & Forfeitures 3511000Fines8,442$ 8,486$ 4,300$ 7,000$ 7,000$ Subtotal8,442 8,486 4,300 7,000 7,000 Miscellaneous Revenues 3611000Interest48 142 - - - Subtotal48 142 - - - Fund Balance 3999000Carryover- 4,601 10,688 3,000 3,000 Subtotal- 4,601 10,688 3,000 3,000 Total Revenues8,490$ 13,229$ 14,988$ 10,000$ 10,000$ EXPENDITURES 2001-521 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 OTHER OPERATING EXPENSES Public Safety 5450Training9,326$ 2,541$ 14,988$ 10,000$ 10,000$ Total Expenditures9,326$ 2,541$ 14,988$ 10,000$ 10,000$ REVENUE PROJECTION RATIONALE 351395 Fine Assessed for Local Police Education - Two dollars ($2.00) is received from each paid traffic citation issued within the City’s corporate limits, which, by law, must be used to further the education of the City's Police Officers. 2-87 TRANSPORTATION AND STREET MAINTENANCE FUND 2-88 CITY OF AVENTURA TRANSPORTATION AND STREET MAINTENANCE FUND 120 CATEGORY SUMMARY 2009/10 FUND DESCRIPTION This fund was established to account for restricted revenues and expenditures which by State Statute and County Transit System Surtax Ordinance are designated for transportation enhancements, street maintenance and construction costs. REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues1,665,741 1,929,317 1,636,000 1,550,000 1,550,000 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues8,918 445,552 10,000 1,000 1,000 380000/389999Transfer from Funds- - - - - 399900/399999Fund Balance- 413,552 - 215,000 215,000 Total Available1,674,659$ 2,788,421$ 1,646,000$ 1,766,000$ 1,766,000$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services1,017,972 1,016,622 1,101,000 1,101,000 1,101,000 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses1,017,972 1,016,622 1,101,000 1,101,000 1,101,000 6000/6999Capital Outlay658,611 1,930,010 545,000 665,000 665,000 9000/9999Transfers- - - - - Total Expenditures1,676,583$ 2,946,632$ 1,646,000$ 1,766,000$ 1,766,000$ 2-89 CITY OF AVENTURA TRANSPORTATION AND STREET MAINTENANCE FUND 120 2009/10 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 Intergovernmental Revenues 3343903Miami Gardens Drive Conn-$ 371,864$ -$ -$ -$ 3351200State Revenue Sharing158,677 160,450 180,000 150,000 150,000 3353001Local Option Cap. Impr. Gas Tax159,868 125,283 135,000 125,000 125,000 3353010Local Option Gas Tax332,160 324,323 360,000 325,000 325,000 3383801County Transit System Surtax1,015,036 947,397 961,000 950,000 950,000 Subtotal1,665,741 1,929,317 1,636,000 1,550,000 1,550,000 Miscellaneous Revenues 3611000Interest8,918 2,874 10,000 1,000 1,000 3661000Developer Contributions/Streets- 442,678 - - - Subtotal8,918 445,552 10,000 1,000 1,000 Fund Balance 3999000Carryover- 413,552 - 215,000 215,000 Subtotal- 413,552 - 215,000 215,000 Total Revenues1,674,659$ 2,788,421$ 1,646,000$ 1,766,000$ 1,766,000$ EXPENDITURES 5001-541 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 CONTRACTUAL SERVICES Community Services - 50-541 3450Landscape/Tree Maint/Streets652,039$ 655,685$ 710,000$ 730,000$ 730,000$ 3455Enhanced Transit Services365,933 360,937 391,000 371,000 371,000 Subtotal1,017,972 1,016,622 1,101,000 1,101,000 1,101,000 CAPITAL OUTLAY Community Services - 50-541 6305Road Resurfacing469,230 236,828 485,000 625,000 625,000 6307Street Lighting Improv.38,331 - - - - 6341Transportation System Improv.151,050 1,693,182 - - - 6999Capital Reserve- - 60,000 40,000 40,000 Subtotal658,611 1,930,010 545,000 665,000 665,000 TRANSFERS - 90-901 9101Transfer to General Fund- - - - - Subtotal- - - - - Total Expenditures1,676,583$ 2,946,632$ 1,646,000$ 1,766,000$ 1,766,000$ 2-90 REVENUE PROJECTION RATIONALE 3351200 State Revenue Sharing - 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 $950,000 will be received for the fiscal year. EXPENDITURE JUSTIFICATIONS 3450 Landscape Services - Provides for costs associated with contracting tree, landscape, irrigation and flower maintenance services for all public right-of-ways, and medians. 3455 Enhanced Transit Services - Funds will be used to fund required 20% of County Transit System Surtax for enhanced public bus transportation system beyond levels set in the 2001/02 budget and to fund the expanded transit service routes. 6305 Road Resurfacing -This project consists of resurfacing Williams Island Road including intersection improvements and the Hospital District as part of the City's ongoing maintenance program. 2-91 POLICE CAPITAL OUTLAY IMPACT FEE FUND 2-92 CITY OF AVENTURA POLICE CAPITAL OUTLAY IMPACT FEE FUND 140 CATEGORY SUMMARY 2009/10 FUND DESCRIPTION This fund was created to account for impact fees derived from new developments and restricted by Ordinance for Police capital improvements. This fund provides a funding source to assist the City in providing police services required by the growth in the City REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues39,314 1,407 1,000 500 500 380000/389999Transfer from Funds- - - - - 399900/399999Fund Balance- 82,534 8,714 18,390 18,390 Total Available39,314$ 83,941$ 9,714$ 18,890$ 18,890$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay118,534 75,227 9,714 18,890 18,890 Total Expenditures118,534$ 75,227$ 9,714$ 18,890$ 18,890$ 2-93 CITY OF AVENTURA POLICE CAPITAL OUTLAY IMPACT FEE FUND 140 2009/10 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 Miscellaneous Revenues 3611000Interest4,788$ 1,407$ -$ -$ -$ 3632200Police Impact Fees34,526 - 1,000 500 500 Subtotal39,314 1,407 1,000 500 500 Fund Balance 3999000Carryover- 82,534 8,714 18,390 18,390 Subtotal- 82,534 8,714 18,390 18,390 Total Revenues39,314$ 83,941$ 9,714$ 18,890$ 18,890$ EXPENDITURES 2001-521 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 CAPITAL OUTLAY Public Safety 6410Equipment118,534$ 75,227$ 2,892$ -$ -$ Subtotal118,534 75,227 2,892 - - CAPITAL OUTLAY Non-Departmental - 590 6999Capital Reserve- - 6,822 18,890 18,890 Subtotal- - 6,822 18,890 18,890 Total Expenditures118,534$ 75,227$ 9,714$ 18,890$ 18,890$ 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 PARK DEVELOPMENT FUND 2-96 CITY OF AVENTURA PARK DEVELOPMENT FUND 170 CATEGORY SUMMARY 2008/09 FUND DESCRIPTION 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 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues99,868 34,749 1,000 - - 380000/389999Transfer from Funds- - - - - 399900/399999Fund Balance- 1,895,417 767,556 140,000 140,000 Total Available99,868$ 1,930,166$ 768,556$ 140,000$ 140,000$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay177,837 1,162,610 518,556 140,000 140,000 9000/9999Transfers- - 250,000 - - Total Expenditures177,837$ 1,162,610$ 768,556$ 140,000$ 140,000$ 2-97 CITY OF AVENTURA PARK DEVELOPMENT FUND 170 2009/10 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 Miscellaneous Revenues 3611000Interest94,054$ 34,749$ -$ -$ -$ 3632700Recreation Impact Fees5,814 - 1,000 - - Subtotal99,868 34,749 1,000 - - Fund Balance 3999000Carryover- 1,895,417 767,556 140,000 140,000 Subtotal- 1,895,417 767,556 140,000 140,000 Total Revenues99,868$ 1,930,166$ 768,556$ 140,000$ 140,000$ EXPENDITURES 5001-572 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 CAPITAL OUTLAY Community Services 6203Waterways Park Improv.177,837$ 956,290$ -$ -$ -$ 6204Waterways Dog Park Improv.- 90,575 - - - 6206Veterans Park Modifications- 81,945 307,942 - - 6313Country Club Dr. Tennis Court- 33,800 70,000 - - Subtotal177,837 1,162,610 377,942 - - CAPITAL OUTLAY Non-Departmental - 572 6999Capital Reserve- - 140,614 140,000 140,000 Subtotal- - 140,614 140,000 140,000 TRANSFERS - 90-701 Non-Departmental - 590 7001Transfer to Arts Center Con Fun- - 250,000 - - Subtotal- - 250,000 - - Total Expenditures177,837$ 1,162,610$ 768,556$ 140,000$ 140,000$ 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. 2-99 911 FUND 2-100 CITY OF AVENTURA 911 FUND 180 CATEGORY SUMMARY 2009/10 FUND DESCRIPTION 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 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- 183,459 213,000 223,000 223,000 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues- - - - - 380000/389999Transfer from Funds- - - - - 399900/399999Fund Balance- - 57,423 57,423 57,423 Total Available-$ 183,459$ 270,423$ 280,423$ 280,423$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- 66,269 113,000 110,000 110,000 5000/5399Commodities- - - 4,000 4,000 5400/5999Other Operating Expenses- 8,767 6,000 5,000 5,000 Total Operating Expenses- 75,036 119,000 119,000 119,000 6000/6999Capital Outlay- - 57,423 36,423 36,423 9000/9999Transfers- 51,000 94,000 125,000 125,000 Total Expenditures-$ 126,036$ 270,423$ 280,423$ 280,423$ 2-101 CITY OF AVENTURA 911 FUND 180 2009/10 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 Intergovernmental Revenues 3379110911 Fees - Wire Line-$ 128,051$ 140,000$ 150,000$ 150,000$ 3379111911 Fees - Wireless- 55,408 73,000 73,000 73,000 Subtotal- 183,459 213,000 223,000 223,000 Miscellaneous Revenues 3611000Interest on Investments-$ -$ -$ -$ -$ Subtotal- - - - - Fund Balance 3999000Carryover-$ -$ 57,423$ 57,423$ 57,423$ Subtotal- - 57,423 57,423 57,423 Total Revenues-$ 183,459$ 270,423$ 280,423$ 280,423$ EXPENDITURES 2001-521 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 OPERATING OTHER CHARGES & SERVICES 4001Travel & Per Diem-$ 2,795$ 5,000$ 5,000$ 5,000$ 4101Communications- 21,595 50,000 45,000 45,000 4645R&M - Equipment- 41,879 58,000 60,000 60,000 Subtotal- 66,269 113,000 110,000 110,000 COMMODITIES 5120Computer Operating Supplies- - - 2,000 2,000 5290Other Operating Supplies- - - 2,000 2,000 Subtotal- - - 4,000 4,000 OTHER OPERATING EXPENSES 5410Subscriptions & Memberships- - - - - 5450Training- 8,767 6,000 5,000 5,000 Subtotal- 8,767 6,000 5,000 5,000 CAPITAL OUTLAY Public Safety - 2001-521 -- 6305Capital Reserves 36,42357,423 36,423 Subtotal- - 57,423 36,423 36,423 TRANSFERS - 90-901 9101Transfer to General Fund- 51,000 94,000 125,000 125,000 Subtotal- 51,000 94,000 125,000 125,000 Total Expenditures-$ 126,036$ 270,423$ 280,423$ 280,423$ 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 911equipment. 5450 Training - 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 DEBT SERVICE FUNDS 2-104 CITY OF AVENTURA DEBT SERVICE FUND RECAP CATEGORY SUMMARY 2009/10 FUND DESCRIPTION These funds are established to account for revenues and/or transfers pledged for debt service payments on long term financing. REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues37,267 36,064 20,000 - - 380000/389999Transfer/Debt Proceeds2,783,497 2,670,585 2,681,062 2,726,196 2,726,196 399900/399999Fund Balance- 22,494 20,442 - - Total Available2,820,764$ 2,729,143$ 2,721,504$ 2,726,196$ 2,726,196$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay- - - - - 7000/7999Debt Service2,711,989 2,702,912 2,721,504 2,726,196 2,726,196 9000/9999Transfers- - - - - Total Expenditures2,$ 2,702,912711,989$ 2,721,504$ 2,726,196$ 2,726,196$ - 2-105 CITY OF AVENTURA F M L C 1999 DEBT SERVICE FUND 230 CATEGORY SUMMARY 2009/10 FUND DESCRIPTION This fund was established to account for debt service payment expenditures associated with the long term financing for the purchase of properties utilized for public parks and the permanent Government Center and the construction of the Government Center. REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues6,000 3,871 - - - 380000/389999Transfer/Debt Proceeds1,346,410 1,346,409 1,345,341 1,362,518 1,362,518 399900/399999Fund Balance- 16,741 18,216 - - Total Available1,352,410$ 1,367,021$ 1,363,557$ 1,362,518$ 1,362,518$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - - - - - 6000/6999Capital Outlay- 7000/7999Debt Service1,355,759 1,348,805 1,363,557 1,362,518 1,362,518 9000/9999Transfers- - - - - Total Expenditures1,355,759$ 1,348,805$ 1,363,557$ 1,362,518$ 1,362,518$ 2-106 CITY OF AVENTURA F M L C 1999 DEBT SERVICE FUND 230 2009/10 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 Miscellaneous Revenues 3611000Interest6,000$ 3,871$ -$ -$ -$ Subtotal6,000 3,871 - - - Transfer/Debt Proceeds 3811001Transfer from General Fund1,346,410 1,346,409 1,345,341 1,362,518 1,362,518 3842000Bond Proceeds- - - - - Subtotal1,346,410 1,346,409 1,345,341 1,362,518 1,362,518 Fund Balance 3999000Carryover- 16,741 18,216 - - Subtotal- 16,741 18,216 - - Total Revenues1,352,410$ 1,367,021$ 1,363,557$ 1,362,518$ 1,362,518$ EXPENDITURES 9001-590 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 DEBT SERVICE Non-Departmental - 590 7130Principal460,000$ 475,000$ 495,000$ 515,000$ 515,000$ 7230Interest877,498 858,353 848,557 827,518 827,518 7330Other Debt Service Costs18,261 15,452 20,000 20,000 20,000 Total Expenditures1,355,759$ 1,348,805$ 1,363,557$ 1,362,518$ 1,362,518$ 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 2-108 CITY OF AVENTURA 2000 LOAN DEBT SERVICE FUND 240 CATEGORY SUMMARY 2009/10 FUND DESCRIPTION This fund was established to account for debt service payment expenditures associated with the 2000 Loan which was used for the Community Recreation Center and the acquisition and construction of Waterways Park. REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues25,130 25,417 20,000 - - 380000/389999Transfer/Debt Proceeds483,239 483,250 490,669 512,755 512,755 399900/399999Fund Balance- 818 721 - - Total Available508,369$ 509,485$ 511,390$ 512,755$ 512,755$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay- - - - - 7000/7999Debt Service511,112 508,764 511,390 512,755 512,755 9000/9999Transfers- - - - - Total Expenditures511,112$ 508,764$ 511,390$ 512,755$ 512,755$ 2-109 CITY OF AVENTURA 2000 LOAN DEBT SERVICE FUND 240 2009/10 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 Miscellaneous Revenues 3611000Interest25,130$ 25,417$ 20,000$ -$ -$ Subtotal25,130 25,417 20,000 - - Transfer/Debt Proceeds 3811001Transfer from General Fund483,239 483,250 490,669 512,755 512,755 3842000Bond Proceeds- - - - - Subtotal483,239 483,250 490,669 512,755 512,755 Fund Balance 3999000Carryover- 818 721 - - Subtotal- 818 721 - - Total Revenues508,369$ 509,485$ 511,390$ 512,755$ 512,755$ EXPENDITURES 9001-590 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 DEBT SERVICE Non-Departmental - 590 7130Principal245,000$ 255,000$ 270,000$ 285,000$ 285,000$ 7230Interest266,112 253,764 241,390 227,755 227,755 7330Other Debt Service Costs- - - - - Total Expenditures511,112$ 508,764$ 511,390$ 512,755$ 512,755$ 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 Principal240-9001-590.71-30 Interest240-9001-590.72-30 Other240-9001-590.73-30 DatePrincipalCouponInterestDebt Service 10/1/2001220,000.00$ 5.050%290,568.58$ 510,568.58$ 10/1/2002190,000.00 5.050%319,917.50 509,917.50 10/1/2003200,000.00 5.050%310,322.50 510,322.50 10/1/2004210,000.00 5.050%300,222.50 510,222.50 10/1/2005220,000.00 5.050%289,617.60 509,617.60 10/1/2006235,000.00 5.050%278,507.50 513,507.50 10/1/2007245,000.00 5.050%266,640.50 511,640.50 10/1/2008255,000.00 5.050%254,267.50 509,267.50 10/1/2009270,000.00 5.050%241,390.00 511,390.00 10/1/2010285,000.00 5.050%227,755.00 512,755.00 10/1/2011295,000.00 5.050%213,362.50 508,362.50 10/1/2012310,000.00 5.050%198,465.00 508,465.00 10/1/2013325,000.00 5.050%182,810.00 507,810.00 10/1/2014345,000.00 5.050%166,397.50 511,397.50 10/1/2015360,000.00 5.050%148,975.00 508,975.00 10/1/2016380,000.00 5.050%130,795.00 510,795.00 10/1/2017395,000.00 5.050%111,605.00 506,605.00 10/1/2018415,000.00 5.050%91,657.50 506,657.50 10/1/2019435,000.00 5.050%70,700.00 505,700.00 10/1/2019965,000.00 5.050%48,732.50 1,013,732.50 $ 4,142,709.186,555,000.00$ 10,697,709.18$ 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). 2-111 CITY OF AVENTURA 2002 LOAN DEBT SERVICE FUND 250 CATEGORY SUMMARY 2009/10 FUND DESCRIPTION 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 PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues2,053 1,095 - - - 380000/389999Transfer/Debt Proceeds398,848 396,926 400,577 404,145 404,145 399900/399999Fund Balance- 4,935 1,505 - - Total Available400,901$ 402,956$ 402,082$ 404,145$ 404,145$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay- - - - - 7000/7999Debt Service401,118 401,451 402,082 404,145 404,145 9000/9999Transfers- - - - - Total Expenditures401,118$ 401,451$ 402,082$ 404,145$ 404,145$ 2-112 CITY OF AVENTURA 2002 LOAN DEBT SERVICE FUND 250 2009/10 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 Miscellaneous Revenues 3611000Interest2,053$ 1,095$ -$ -$ -$ Subtotal2,053 1,095 - - - Transfer/Debt Proceeds 3811001Transfer from General Fund398,848 396,926 400,577 404,145 404,145 3842000Bond Proceeds- - - - - Subtotal398,848 396,926 400,577 404,145 404,145 Fund Balance 3999000Carryover- 4,935 1,505 - - Subtotal- 4,935 1,505 - - Total Revenues400,901$ 402,956$ 402,082$ 404,145$ 404,145$ EXPENDITURES 9001-590 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 DEBT SERVICE Non-Departmental - 590 7130Principal141,766$ 143,960$ 148,855$ 155,943$ 155,943$ 7230Interest254,480 250,537 246,227 241,202 241,202 7330Other Debt Service Costs4,872 6,954 7,000 7,000 7,000 Total Expenditures401,118$ 401,451$ 402,082$ 404,145$ 404,145$ 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 Principal250-9001-590.71-30 Interest250-9001-590.72-30 Other250-9001-590.73-30 CITY DEBT SERVICE SCHEDULE - FUND #250LAND ACQUISITION DEBT SERVICE SCHEDULE - FUND #2502002 LOAN DEBT SERVICE FUND - FUND #250 DatePrincipalCouponInterestDebt ServiceDatePrincipalCouponInterestDebt ServiceDatePrincipalCouponInterestDebt Service 8/1/2003-$ 0.000%38,174.53$ 38,174.53$ 8/1/2003-$ 0.000%195,194.20$ 195,194.20$ 8/1/2003-$ 0.000%233,368.73$ 233,368.73$ 8/1/200421,644.12 2.500%43,216.45 64,860.57 8/1/2004110,670.83 2.500%220,974.56 331,645.39 8/1/2004132,314.95 2.500%264,191.01 396,505.96 8/1/200522,030.62 2.100%42,675.35 64,705.97 8/1/2005112,647.09 2.100%218,207.79 330,854.88 8/1/2005134,677.71 2.100%260,883.14 395,560.85 8/1/200622,417.13 2.500%42,212.70 64,629.83 8/1/2006114,623.35 2.500%215,842.20 330,465.56 8/1/2006137,040.48 2.500%258,054.91 395,095.39 8/1/200723,190.13 2.750%41,652.28 64,842.41 8/1/2007118,575.88 2.750%212,976.62 331,552.50 8/1/2007141,766.01 2.750%254,628.90 396,394.91 8/1/200823,576.63 3.125%41,014.55 64,591.18 8/1/2008120,552.15 3.125%209,715.78 330,267.93 8/1/2008144,128.78 3.125%250,730.33 394,859.11 8/1/200924,349.64 3.375%40,277.78 64,627.41 8/1/2009124,504.68 3.375%205,948.52 330,453.20 8/1/2009148,854.31 3.375%246,226.30 395,080.62 8/1/201025,509.14 3.625%39,455.98 64,965.12 8/1/2010130,433.47 3.625%201,746.50 332,179.97 8/1/2010155,942.62 3.625%241,202.47 397,145.09 8/1/201126,282.15 3.750%38,531.27 64,813.42 8/1/2011134,386.00 3.750%197,018.28 331,404.28 8/1/2011160,668.15 3.750%235,549.55 396,217.70 8/1/201227,441.65 3.800%37,545.69 64,987.34 8/1/2012140,314.80 3.800%191,978.81 332,293.60 8/1/2012167,756.45 3.800%229,524.50 397,280.95 8/1/201328,214.66 4.000%36,502.91 64,717.57 8/1/2013144,267.33 4.000%186,646.84 330,914.17 8/1/2013172,481.98 4.000%223,149.75 395,631.74 8/1/201429,374.16 4.100%35,374.32 64,748.49 8/1/2014150,196.12 4.100%180,876.15 331,072.27 8/1/2014179,570.28 4.100%216,250.47 395,820.76 8/1/201530,920.17 4.200%34,169.98 65,090.15 8/1/2015158,101.18 4.200%174,718.11 332,819.29 8/1/2015189,021.35 4.200%208,888.09 397,909.44 8/1/201632,079.68 4.300%32,871.33 64,951.01 8/1/2016164,029.97 4.300%168,077.86 332,107.83 8/1/2016196,109.65 4.300%200,949.19 397,058.85 8/1/201733,625.69 4.400%31,491.91 65,117.60 8/1/2017171,935.03 4.400%161,024.57 332,959.60 8/1/2017205,560.72 4.400%192,516.48 398,077.20 8/1/201827,828.16 4.875%30,012.38 57,840.53 8/1/2018142,291.06 4.875%153,459.43 295,750.49 8/1/2018170,119.22 4.875%183,471.81 353,591.02 8/1/201929,374.16 4.875%28,655.75 58,029.92 8/1/2019150,196.12 4.875%146,522.74 296,718.86 8/1/2019179,570.28 4.875%175,178.50 354,748.78 8/1/202030,920.17 4.875%27,223.76 58,143.94 8/1/2020158,101.18 4.875%139,200.68 297,301.86 8/1/2020189,021.35 4.875%166,424.44 355,445.80 8/1/202132,079.68 4.875%25,716.41 57,796.09 8/1/2021164,029.97 4.875%131,493.25 295,523.22 8/1/2021196,109.65 4.875%157,209.65 353,319.31 8/1/202234,012.19 4.875%24,152.52 58,164.71 8/1/2022173,911.30 4.875%123,496.78 297,408.08 8/1/2022207,923.49 4.875%147,649.30 355,572.79 8/1/202335,558.20 5.000%22,494.43 58,052.63 8/1/2023181,816.36 5.000%115,018.61 296,834.96 8/1/2023217,374.55 5.000%137,513.03 354,887.59 8/1/202437,490.71 5.000%20,716.52 58,207.23 8/1/2024191,697.68 5.000%105,927.79 297,625.47 8/1/2024229,188.39 5.000%126,644.31 355,832.70 8/1/202539,423.22 5.000%18,841.98 58,265.20 8/1/2025201,579.00 5.000%96,342.91 297,921.91 8/1/2025241,002.22 5.000%115,184.89 356,187.11 8/1/202641,355.73 5.000%16,870.82 58,226.55 8/1/2026211,460.33 5.000%86,263.96 297,724.28 8/1/2026252,816.06 5.000%103,134.78 355,950.83 8/1/202743,288.24 5.000%14,803.03 58,091.28 8/1/2027221,341.65 5.000%75,690.94 297,032.59 8/1/2027264,629.89 5.000%90,493.97 355,123.86 8/1/202845,607.26 5.000%12,638.62 58,245.88 8/1/2028233,199.24 5.000%64,623.86 297,823.10 8/1/2028278,806.49 5.000%77,262.48 356,068.97 8/1/202947,926.27 5.000%10,358.26 58,284.53 8/1/2029245,056.83 5.000%52,963.89 298,020.72 8/1/2029292,983.10 5.000%63,322.15 356,305.25 8/1/203050,631.78 5.000%7,961.94 58,593.73 8/1/2030258,890.68 5.000%40,711.05 299,601.73 8/1/2030309,522.46 5.000%48,673.00 358,195.46 8/1/203152,950.80 5.000%5,430.36 58,381.15 8/1/2031270,748.27 5.000%27,766.52 298,514.79 8/1/2031323,699.07 5.000%33,196.87 356,895.94 8/1/203255,656.31 5.000%2,782.82 58,439.13 8/1/2032284,582.12 5.000%14,229.11 298,811.23 8/1/2032340,238.43 5.000%17,011.92 357,250.36 $ 843,826.62974,758.46$ 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 voter referendum. - Other debt requires Commission approval by a Simple Majority (4 of 7 Commissioners). 2-114 CITY OF AVENTURA FIFC LOAN DEBT SERVICE FUND 290 CATEGORY SUMMARY 2009/10 FUND DESCRIPTION This fund was established to account for debt service payment expenditures associated with the Florida Intergovernmental Finance Commission Loan which was used to fund the construction and equipment for of the Aventura Charter Elementary School. REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues4,084 5,681 - - - 380000/389999Transfer/Debt Proceeds555,000 444,000 444,475 446,778 446,778 399900/399999Fund Balance- - - - - Total Available559,084$ 449,681$ 444,475$ 446,778$ 446,778$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay- - - - - 7000/7999Debt Service444,000 443,892 444,475 446,778 446,778 9000/9999Transfers- - - - - Total Expenditures444,000$ 443,892$ 444,475$ 446,778$ 446,778$ 2-115 CITY OF AVENTURA FIFC LOAN DEBT SERVICE FUND 290 2009/10 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 Miscellaneous Revenues 3611000Interest4,084$ 5,681$ -$ -$ -$ Subtotal4,084 5,681 - - - Transfer/Debt Proceeds 3811001Transfer from General Fund- - - - - 3811901Transfer from Charter School Fund555,000 444,000 444,475 446,778 446,778 3842000Bond Proceeds- - - - - Subtotal555,000 444,000 444,475 446,778 446,778 Fund Balance 3999000Carryover- - - - - Subtotal- - - - - Total Revenues559,084$ 449,681$ 444,475$ 446,778$ 446,778$ EXPENDITURES 9001-590 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 DEBT SERVICE Non-Departmental - 590 7130Principal158,234$ 161,040$ 166,146$ 174,057$ 174,057$ 7230Interest284,208 279,952 274,829 269,221 269,221 7330Other Debt Service Costs1,558 2,900 3,500 3,500 3,500 Total Expenditures444,000$ 443,892$ 444,475$ 446,778$ 446,778$ 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 AVENTURA FIFC LOAN DEBT SERVICE FUND 290 Florida Intergovernmental Finance Commission Capital Revenue Bonds, Series 2002 Principal290-9001-590.71-30 Interest290-9001-590.72-30 Other290-9001-590.73-30 DatePrincipalCouponInterestDebt Service 8/1/2003-$ 0.000%260,477.55$ 260,477.55$ 8/1/2004147,685.05 2.500%294,880.25 442,565.30 8/1/2005150,322.29 2.100%291,188.12 441,510.41 8/1/2006152,959.52 2.500%288,031.35 440,990.87 8/1/2007158,233.99 2.750%284,207.36 442,441.35 8/1/2008160,871.22 3.125%279,855.93 440,727.15 8/1/2009166,145.69 3.375%274,828.70 440,974.38 8/1/2010174,057.38 3.625%269,221.29 443,278.67 8/1/2011179,331.85 3.750%262,911.71 442,243.56 8/1/2012187,243.55 3.800%256,186.76 443,430.31 8/1/2013192,518.02 4.000%249,071.51 441,589.52 8/1/2014200,429.72 4.100%241,370.79 441,800.50 8/1/2015210,978.65 4.200%233,153.17 444,131.82 8/1/2016218,890.35 4.300%224,292.07 443,182.41 8/1/2017229,439.28 4.400%214,879.78 444,319.06 8/1/2018189,880.78 4.875%204,784.45 394,665.24 8/1/2019200,429.72 4.875%195,527.76 395,957.48 8/1/2020210,978.65 4.875%185,756.82 396,735.46 8/1/2021218,890.35 4.875%175,471.61 394,361.95 8/1/2022232,076.51 4.875%164,800.70 396,877.21 8/1/2023242,625.45 5.000%153,486.97 396,112.41 8/1/2024255,811.61 5.000%141,355.69 397,167.30 8/1/2025268,997.78 5.000%128,565.11 397,562.89 8/1/2026282,183.94 5.000%115,115.22 397,299.17 8/1/2027295,370.11 5.000%101,006.03 396,376.14 8/1/2028311,193.51 5.000%86,237.52 397,431.03 8/1/2029327,016.90 5.000%70,677.85 397,694.75 8/1/2030345,477.54 5.000%54,327.00 399,804.54 8/1/2031361,300.93 5.000%37,053.13 398,354.06 8/1/2032379,761.57 5.000%18,988.08 398,749.64 $ 5,757,710.266,651,101.88$ 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 of 7 Commissioners). 2-117 CAPITAL CONSTRUCTION FUNDS 2-118 CITY OF AVENTURA CAPITAL CONSTRUCTION FUNDS RECAP CATEGORY SUMMARY 2009/10 FUND DESCRIPTION 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 PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- 300,462 4,100,000 - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues104,073 22,578 350,000 - - 380000/389999Transfer/Debt Proceeds- - 2,250,000 - - 399900/399999Fund Balance- 1,571,966 99,664 - - Total Available104,073$ 1,895,006$ 6,799,664$ -$ -$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay2,679,648 1,891,447 6,700,000 - - 7000/7999Debt Service- - - - - 9000/9999Transfers- - 99,664 - - Total Expenditures2,679,648$ 1,891,447$ 6,799,664$ -$ -$ 2-119 CITY OF AVENTURA 2000 LOAN CONSTRUCTION FUND 340 CATEGORY SUMMARY 2009/10 FUND DESCRIPTION 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 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues103,885 22,578 - - - 380000/389999Transfer/Debt Proceeds- - - - - 399900/399999Fund Balance- 1,568,000 99,664 - - Total Available103,885$ 1,590,578$ 99,664$ -$ -$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay2,679,648 1,590,985 - - - 7000/7999Debt Service- - - - - 9000/9999Transfers- - 99,664 - - Total Expenditures2,679,648$ 1,590,985$ 99,664$ -$ -$ 2-120 CITY OF AVENTURA 2002 LOAN CONSTRUCTION FUND 350 CATEGORY SUMMARY 2009/10 FUND DESCRIPTION This fund was established to account for loan proceeds and expenditures associated with the 2002 financing issued for the acquisition of the Elementary School site and to partially fund the construction of Community Recreation Center. REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues188 - - - - 380000/389999Transfer/Debt Proceeds- - - - - 399900/399999Fund Balance- 3,966 - - - Total Available188$ 3,966$ -$ -$ -$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay- - - - - 7000/7999Debt Service- - - - - 9000/9999Transfers- 3,966 - - - Total Expenditures-$ 3,966$ -$ -$ -$ 2-121 CITY OF AVENTURA FIFC LOAN CONSTRUCTION FUND 390 CATEGORY SUMMARY 2009/10 FUND DESCRIPTION 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 PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues- - - - - 380000/389999Transfer/Debt Proceeds- - - - - 399900/399999Fund Balance- - - - - Total Available-$ -$ -$ -$ -$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay- - - - - 7000/7999Debt Service- - - - - 9000/9999Transfers- 151,560 - - - Total Expenditures-$ 151,560$ -$ -$ -$ 2-122 CITY OF AVENTURA CAPITAL CONSTRUCTION FUND - ARTS & CULTURAL CENTER CONSTRUCTION 391 CATEGORY SUMMARY 2009/10 FUND DESCRIPTION This fund was established to account for revenues and expenditures used to fund the construction and equipment for the Arts & Cultural Center. REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- 300,462 4,100,000 - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues- - 350,000 - - 380000/389999Transfer/Debt Proceeds- - 2,250,000 - - 399900/399999Fund Balance- - - - - Total Available-$ 300,462$ 6,700,000$ -$ -$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6,700,000 - - 6000/6999Capital Outlay- 300,462 7000/7999Debt Service- - - - - 9000/9999Transfers- - - - - Total Expenditures-$ 300,462$ 6,700,000$ -$ -$ 2-123 STORMWATER UTILITY FUND 2-124 CITY OF AVENTURA STORMWATER UTILITY FUND 410 CATEGORY SUMMARY 2009/10 FUND DESCRIPTION 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 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues423,528 - - - - 340000/349999Charges for Services889,178 882,429 841,458 841,458 841,458 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues160,566 17,528 - - - 380000/389999Transfer from Funds- - - - - 399900/399999Fund Balance- 38,907 - - - Total Available1,473,272$ 938,864$ 841,458$ 841,458$ 841,458$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- 414,381 408,200 430,000 430,000 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses203,102 254,715 5,000 - - Total Operating Expenses203,102 669,096 413,200 430,000 430,000 6000/6999Capital Outlay354,533 1,507 428,258 411,458 411,458 9000/9999Transfers- - - - - Total Expenditures557,635$ 670,603$ 841,458$ 841,458$ 841,458$ 2-125 2-126 REVENUE PROJECTION RATIONALE 3439110 Stormwater Utility Fees - It is proposed to maintain the Stormwater fee at $2.50 /ERU to fund the required drainage improvements. The revenue amount is based on 29,217 ERUs at 96%. CAPITAL PROJECT DESCRIPTION COMMUNITY SERVICES 6306 Drainage Improvements – Funds have been budgeted for maintenance improvements 2-127 POLICE OFFDUTY SERVICES FUND 2-128 CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND 620 CATEGORY SUMMARY 2009/10 FUND DESCRIPTION This Fund was established to account for revenues and expenditures associated with services provided by off duty Police Officers in private customer details to the various businesses and condominium associations. REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services336,286 296,467 330,000 300,000 300,000 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues- - - - - 380000/389999Transfer from Funds- - - - - 399900/399999Fund Balance- - - - - Total Available336,286$ 296,467$ 330,000$ 300,000$ 300,000$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 1000/2999Personal Services304,104$ 254,995$ 330,000$ 300,000$ 300,000$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses304,104 254,995 330,000 300,000 300,000 - - - - 6000/6999Capital Outlay- Total Expenditures304,104$ 254,995$ 330,000$ 300,000$ 300,000$ 2-129 CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND 620 2009/10 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 Charges for Services 3421100Police Detail Billing336,286$ 296,467$ 330,000$ 300,000$ 300,000$ Total Revenues336,286$ 296,467$ 330,000$ 300,000$ 300,000$ EXPENDITURES 5001-521 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2006/072007/082008/092009/102009/10 PERSONAL SERVICES Public Safety 1420Extra Duty Detail304,104$ 254,995$ 290,000$ 300,000$ 300,000$ 2101FICA- - 20,000 - - 2401Workers' Compensation- - 20,000 - - Total Expenditures304,104$ 254,995$ 330,000$ 300,000$ 300,000$ REVENUE RATIONALE 3421100 Police Detail Billing - Estimated amount of revenue generated by off-duty details in the City's business and residential communities. 2-130 SUMMARY OF CAPITAL IMPROVEMENT PROGRAM 3-1 CAPITAL IMPROVEMENT PROGRAM 2009 – 2014 HIGHLIGHTS Road maintenance projects that total $3,120,000 to resurface asphalt and th enhance safety are included for Williams Island Road, Hospital District, NE 29 thththth Avenue, NE 34 Avenue NE 187 Street, NE 185 Street, NE188 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 rd for NE 183 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 CIP document prior to the adoption of a Resolution approving the CIP in principle. 3-4 CAPITAL IMPROVEMENT PROGRAM POLICIES 1. Annually, the City will prepare a five-year capital improvement program analyzing all anticipated capital expenditures and identifying associated funding sources. Future capital expenditures necessitated by changes in population, changes in development, growth, redevelopment or changes in economic base will be calculated and included in the Capital update process. 2. The City will perform all capital improvements in accordance with an adopted CIP. 3. The classification of items as capital or operating will be determined by two criteria - cost and frequency. Generally, a capital project has a "useful life" of more than one (1) year and a value of $5,000 or more. In addition, equipment that has a value of $5,000 or less is also included in the document for budgetary purposes. 4. The City will coordinate development of the capital improvement budget with the development of the operating budget. Future operating costs associated with new capital improvements will be projected and included in the operating forecasts. 5. The first year of the five-year capital improvement program will be used as the basis for formal fiscal year appropriations during the annual budget process. 6. The City will maintain all of its assets at a level adequate to protect the City's capital investment and to minimize future maintenance and replacement costs. 7. The City will identify the estimated cost of capital projects and prepare a funding projection that considers revenues and operating costs to be included in the Capital Improvement Program document that is submitted to the City Commission for approval. 8. The City will determine the most appropriate financing method for all new projects. 9. If appropriate, the City will attempt to maintain a mixed policy of pay-as-you-go and borrowing against future revenues for financing capital projects. 10 The City will maintain ongoing maintenance schedules relating to road, sidewalk and drainage system improvements. 11. The City will address and prioritize infrastructure needs on the basis of protecting the health, safety and welfare of the community. 12. A CIP preparation calendar shall be established and adhered to. 13. Capital projects will conform to the City's Comprehensive Plan. 14. Long-term borrowing will not be used to fund current operations or normal maintenance. 15. The City will strive to maintain an unreserved General Fund Fund Balance at a level not less than 7.5% of the annual General Fund revenue. 16. If new project appropriation needs are identified at an interim period during the fiscal year, the funding sources will be identified and mid-year budget 3-5 amendments will be utilized to provide formal budgetary authority. In addition budget amendments may be utilized to increase appropriations for specific capital projects. PREPARING THE CAPITAL BUDGET The most important year of the schedule of projects is the first year. It is called the Capital Budget and is adopted separately from the five-year program as part of the annual budget review process. Based on the CIP, each department's capital outlay portion will be formulated for that particular year. Each year the CIP will be revised and another year will be added to complete the cycle. Capital Improvement Programming thus becomes a continuing part of the City's budget and management process. The Capital Budget is distinct from the Operating Budget. The Capital Budget authorizes capital expenditures, while the Operating Budget authorizes the expenditure of funds for employee salaries, supplies and materials. Through the City's amendment process, changes can be made to the adopted Capital Budget during the fiscal year. A request for amendment is generated by an operating department based on an urgent need for new capital project or for additional funding for a previously approved project. The request is reviewed by the Finance Director and City Manager and, if approved by the City Manager, a budget amendment is presented to the City Commission. LOCATING A SPECIFIC CAPITAL PROJECT The Capital Improvement Program is divided into five (5) program areas as follows: Beautification and Parks (BP) Transportation, Drainage and Infrastructure Improvements (TDI) Public Buildings and Facilities (PBF) Information/Communication Technology (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 Beautification & Capital Parks Facilities Transportation, Equipment 4% Drainage & 27% Infrastructure 43% Information Technology 23% 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 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% General 52% Charter School 5% Federal Funding 8% Transportation Fund 27% 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 Drainage BeautificationTransportation Park Location ImprovementsImprovementsImproveImprove Founders Park Improvements 2010-2011 Yacht Club Way Bridge Improve. 2009/10 Traffic Improvements 2009/10 Hospital District 2009/10 Williams Island Road 2009/10 NE 34 Avenue 2010/11 th NE 29 Avenue 2010/11 th NE 187 Street 2010/11 th NE 185 Street/NE 31th Avenue 2011/12 th NE 188th Street2011/12 2011/12 Bus Shelter - CCD 2009/10 Country Club Drive 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 2009/102010/112011/122012/132013/14 TOTAL PROJECTED AVAILABLE RESOURCES$30,594,308$30,368,332$31,254,835$32,120,328$33,102,669 PROJECTED OPERATING EXPENDITURES25,359,000 27,014,890 28,823,921 30,767,323 32,844,439 DEBT SERVICE REQUIREMENTS2,258,000 2,258,000 2,258,000 2,258,000 2,258,000 SUBTOTAL - EXPENDITURES27,617,000 29,272,890 31,081,921 33,025,323 35,102,439 BALANCE2,977,308 1,095,442 172,914 (904,995) (1,999,770) BEGINNING CIP RESERVE25,000,000 25,249,760 24,559,892 23,708,635 21,853,440 Less CIP APPROPRIATIONS2,727,548 1,785,310 1,024,171 950,200 909,164 BALANCE IN CIP RESERVE - END OF YEAR25,249,76024,559,89223,708,63521,853,44018,944,506 IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET In the five year Capital Improvement Program there are no projects that have a significant impact on the City’s operating budget. The majority of the projects are considered maintenance of infrastructure or equipment replacement or purchase. 3-10 TABLE 1 PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS PROJECTS SCHEDULED FOR 2009/10 - 20013/14 SUMMARY BY YEAR BP1Founders Park ImprovementsCS 431,600$ 52,000$ 25,000$ 508,600$ BP2Citywide Beautification ImprovementsCS7,800 7,800 7,800 7,800 7,800 39,000 Totals7,800$ 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 BP1Founders Park ImprovementsCS508,600 508,600 BP3Citywide Beautification ImprovementsCS39,000 39,000 Totals547,600-$ 547,600$ 3-11 TABLE 1 PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS PROJECTS SCHEDULED FOR 2009/10- 2013/14 SUMMARY BY YEAR CIP #Project TitleDept. #2009/102010/112011/122012/132013/14Total TDI1Stormwater Drainage ImprovementCS200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,000,000$ Transportation System & Traffic TDI2ImprovementsCS1,014,788 - - - - 1,014,788 TDI3Road Resurfacing ProgramCS625,000600,000495,000 750,000 750,0003,220,000 Totals1,839,788$ 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 UtilityGeneralTransportationFederal CIP #Project TitleDept. #TotalFundFundFundFunding TDI1Stormwater Drainage ImprovementCS1,000,000$ 1,000,000$ Transportation System & Traffic TDI2ImprovementsCS1,014,788- - 1,014,788 TDI3Road Resurfacing ProgramCS3,220,000 -$ 3,220,000 Totals5,234,788$ 1,000,000$ -$ 3,220,000$ 1,014,788$ 3-12 3-13 3-14 3-15 CITY OF AVENTURA CAPITAL OUTLAY 2009/10 PROJECT APPROPRIATION ROUTINE/ESTIMATED OBJECTCOMMISSIONANNUALUSEFULEANNUAL OPERATING BUDGET IMPACT CODEAPPROVALCAPITALLIFE NO.CATEGORY RECAP2009/10EXPENDITURE(YEARS)PERSONNELOPERATINGTOTAL 001-80XX City Manager's Office - 05-512 6402Computer Equipment<$5,0004,000$ Yes4 -$ -$ -$ City Clerk - 08-519 6402Computer Equipment<$5,0003,000 Yes4 - - - Finance - 10-513 6402Computer Equipment<$5,0002,000 Yes4 - - - Information Technology. - 12-513 6401Computer Equipment>$5,000265,000 No4 - - - 6402Computer Equipment<$5,0006,000 Yes4 - - - Public Safety - 20- 521 6401Computer Equipment>$5,0007,000 Yes4 - - - 6402Computer Equipment<$5,000110,400 No4 - - - 6402E911 Equipment15,000 No5 - - - 6407Radio Purchase & Replace.156,000 No5 - - - 6410Equipment>$5,000127,000 No5 - - - 6411Equipment<$5,00016,900 Yes5 - - - Police Dept Offices Improve15,000 No5 - - - 6450Vehicles391,960 Yes4 - - - Community Development - 40-524 6402Computer Equipment<$5,0004,100 Yes4 - - - 6450Vehicles21,000 No5 - - - Community Services - 50-539/541/572 6402Computer Equipment<$5,00016,000 Yes4 - - - 6410Equipment>$5,00048,600 Yes5 - - - 6411Equipment<$5,0006,000 Yes5 - - - 6205Government Center Improvements165,000 No10 - - - 6301Beautification Projects7,800 No5 - - - 6341Transportation System Improve.1,014,788 No10 - - - Cultural & Arts Center - 70-575 6410Equipment>$5,000325,000 No5 - - - Total Capital2,727,548$ -$ -$ -$ TRANSPORTATION AND STREET MAINTENANCE FUND 120 Community Services - 50-541 6305Road Resurfacing625,000 Yes10 - - - Total Capital625,000$ -$ -$ -$ STORMWATER UTILITY FUND 410 Community Services - 538 6306Drainage Improvements200,000 Yes10 - - - Total Capital200,000$ -$ -$ -$ ×ÓÐßÝÌÑÚÝßÐ×ÌßÔÐÎÑÖÛÝÌÍÑÒÑÐÛÎßÌ×ÒÙÞËÜÙÛÌ ñª?ÆøÃ`Y??Ã?±ñ«??£`«ª?É?£Ð?«?Æ??ª£??£·??Æ?Æ`ÃÐªÃøÃª?Ã«??£ª?ÆÃ?YÅ£???ÃªÐkÐ?È ¼Æ«·£?Ã?Y£ø?Æ??£·??£ªÃ?«Ãª?ªª£øÃªø???k?k?£??kÃ?«ª???±«ª?£??k?ÆÈ 3-16 GLOSSARY 4-1 Account Balance Sheet A term used to identify an individual asset, liability, Basic financial statement that describes the basis of expenditure control, revenue control, encumbrance accounting used in its preparation and presentation of control or fund balance.a specified date in the entity’s assets, liabilities and the remaining fund balance or fund equity. Accounting System Balanced Budget The total structure of records and procedures which discover, record, classify, summarize and report A budget is balanced when current expenditures are information on the financial position and results of equal to receipts. operations of a government or any of its funds, fund types, balanced account groups or organizational Bond components. A written promise, generally under seal, to pay a specified sum of money, called the face value, at a Accrual fixed time in the future, called the date of maturity and Recognizes the financial effect of transactions or carrying interest at a fixed rate, usually payable events when they occur, regardless of the timing of periodically. Note: The difference between a note and related cash flows.a bond is that the latter usually runs for a longer period of time and requires greater legal formality. Ad Valorem Taxes Bonded Debt Taxes levied on all real and certain personal property, tangible and intangible, according to the property’s That portion of indebtedness represented by assessed valuation. outstanding bonds. Amortization Budget The reduction of debt through regular payments of A plan of financial operation embodying an estimate of principal and interest sufficient to retire the debt proposed expenditures for a given period and the instrument at a predetermined date known as maturity. proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. Appropriation An authorization granted by a legislative body to make Budget Calendar expenditures and to incur obligations for specific purposes. An appropriation is limited in amount to the A schedule of key dates that the City utilizes to time it may be expended. prepare, adopt and administer the budget. Assessed Valuation Budget Message A valuation set upon real estate or other property by A general discussion of the proposed budget as the County Assessor and the State as a basis for presented in writing by the budget-making authority to levying taxes. the legislative body. Assets Budgetary Control Cash, receivables or capital assets listed within the The control or management of a government or balance sheet. 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 These funds, if not used, lapse at year-end. This is not be approved by the City Commission. the same as fund balance. Capital Budget Current Assets A plan of proposed capital outlays and the means of Assets that one can reasonably expect to convert into financing them for the current fiscal period. cash, sell or consume through operations within one (1) year. Capital Construction Fund Current Liabilities A fund established to account for bond proceeds and expenditures associated with the purchase of Obligation whose liquidation is expected to require the properties to be to be utilized for public parks, cultural use of existing resources classified as current assets center and the permanent Government Center and or the creation of other current liabilities. Police Station. Debt Service Capital Improvement Program (CIP) The payment of principal and interest on borrowed funds such as bonds. 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. Debt Service Fund It sets forth each project or other contemplated expenditure in which the government is to have a part A fund established to finance and account for the and specifies the full resources estimated to be accumulation of resources for and the payment of, available to finance the projected expenditures. general long-term debt principal and interest. Also called a SINKING FUND. Capital Outlays Debt Service Requirements Non-recurring expenditures of an infrequent or unusual nature which may result in the acquisition/addition to The amounts of revenue which must be provided for a the City’s fixed capital assets or infrastructure. debt service fund so that all principal and interest payments can be made in full and on schedule. Capital Project Fund Depreciation A fund established to account for the acquisition and construction of major capital facilities other than those (1) Expiration in service life of fixed assets, other than financed by proprietary and trust funds. 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 Carryover the cost of a fixed asset charged as an expense during An existing fund balance that is projected to be a particular period. Note: The cost of a fixed asset is available for use in the City’s annual budgeted prorated over the estimated service life of such asset expenditures. 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 Chart of Accounts depreciation may be recorded in proprietary funds and trust funds where expenses, net income and/or capital The classification system used by the City to organize maintenance are measured. the accounting for various funds. Designated Contingency Funds that have been identified for a specific purpose. An appropriation of funds available to cover This differs from reserved funds, in that there is no unforeseen events that occur during the fiscal year. legal requirement for funds that have been designated. 4-3 Designated Fund Balance more than one (1) year and payments for insurance which is to be in force for a longer period than one (1) A fund balance that is not used in the City’s plans for year frequently must be charged in their entirety to the annual budgetary expenditures which has been appropriation of the year in which they are incurred segregated by Commission authorization for a specific and classified as expenses of that year even though purpose. their benefit extends to other periods. Encumbrances Fiscal Period Obligations in the form of purchase orders, contracts Any period at the end of which a governmental unit or salary commitments which are chargeable to an determines its financial condition and the results of its appropriation and for which a part of the appropriation operations and closes its books. Note: It is usually a is reserved. They cease to be encumbrances when year, though not necessarily a calendar year. paid or when the actual liability is set up. Fiscal Year Enterprise Fund A twelve-month period of time to which the annual A fund established to finance and account for budget applies and at the end of which the City operations (1) that are financed and operated in a determines its financial position and results of manner similar to private business enterprises where operations. The City’s fiscal year begins October 1 the intent of the governing body is that the costs and ends September 30. (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user Fixed Assets charges; or (2) where the governing body has decided that periodic determination of revenues earned, Land, buildings, machinery, furniture, or other expenses incurred and/or net income is appropriate for equipment that have a useful life of more than one (1) capital maintenance, public policy, management control, year that cost more than $5,000. accountability or other purposes. Examples of enterprise funds are those for utilities, swimming pools, airports, and solid waste services. Franchise Fee Charges to service providers for exclusive/non- exclusive rights to operate within municipal Expenditures boundaries. Examples include electric, gas, sanitation If the accounts are kept on the accrual basis this term and towing. designates total charges incurred, whether paid or unpaid, including expenses, provision for retirement of Fund debt not reported as a liability of the fund from which retired and capital outlays. If they are kept on the cash An independent fiscal and accounting entity with a basis, the term covers only actual disbursements for self-balancing set of accounts recording cash and/or these purposes. Note: Encumbrances are not other resources, together with all related liabilities, considered expenditures. obligations, reserves and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance Expenses with special regulations, restrictions or limitations. Charges incurred, whether paid or unpaid, for operation, maintenance and interest and other charges Fund Accounts which are presumed to benefit the current fiscal period. Note: Legal provisions sometimes make it All accounts necessary to set forth the financial necessary to treat as expenses charges whose operations and financial condition of a fund. 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 Fund Balance for insurance which may be used over a period of The excess of a fund’s assets over its liabilities and reserves. 4-4 General Fund Sharing, Alcoholic Beverage Tax, Sales Tax and Gasoline Taxes. 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 Internal Service Fund accounted for in another fund: Note: The General Fund is used to finance the ordinary operations of a A fund established to finance and account for services governmental unit. and commodities furnished by a designated department or agency to other departments or agencies within a single governmental unit or to other Goal governmental units. Amounts expended by the fund are restored thereto, either from operating earnings or A statement of broad direction, purpose or intent by transfers from other funds, so that the original based on the needs of the community. A goal is fund’s capital is kept intact. general and timeless; that is, it is not concerned with a specific achievement in a given period. Inventory Grant A detailed list showing quantities, descriptions, property values, units of measure and unit prices. A contribution by one (1) governmental unit to another. Note: The term is often confined to consumable The contribution is usually made to aid in the support supplies but may also cover fixed assets. of a specified function (e.g., education), but is sometimes also made for general purposes. Liabilities Income Debts or obligations owed by one (1) entity to another entity payable in money, goods or services. This term is used in accounting for governmental enterprises and represents the excess of the revenues earned over the expenses incurred in carrying on Mill particular phases of an enterprise’s activities. As indicated elsewhere, the excess of the total revenues A taxation unit equal to one dollar of tax obligation for over the total expenses of the utility for a particular every $1,000 of assessed property value. accounting period is called “net income.” Millage Infrastructure The total tax obligation per $1,000 of assessed Public domain fixed assets including roads, bridges, property value. curbs, gutters, sidewalks, drainage systems, lighting systems and other items that have value only to the Mission Statement City. The statement that identifies the particular purpose and function of a department. Interest Income Revenue generated through the investment of fund Net Current Assets balances. Excess value of securities, cash, receivables and other assets over the liabilities of the fund. Interfund Transfers Administrative fees charged to other City funds for the Non-Departmental provision of administration and other City services. Activities, revenues and expenditures that are not assigned to a department. Intergovernmental Revenue Revenue received from or through the Federal, State or County government, including State Revenue 4-5 Objective Something to be accomplished in specific, well-defined Retained Earnings and measurable terms and that is achievable within a specific time frame. The net value and accumulated annual financial resources of the City’s Enterprise Fund. This balance also reflects the undepreciated values (or “book Operating Budget value”) of the Fund’s fixed assets such as automobiles, equipment and buildings. A budget for general revenues and expenditures such as salaries, utilities and supplies. Revenues Ordinance Increases in governmental fund type net current assets from other than expenditure refunds and A formal legislative enactment by the governing board residual equity transfers. of a municipality. Rolled-Back Rate Performance Budget The operating millage rate required to raise the same A budget wherein expenditures are based primarily ad valorem tax revenues as were levied in a prior year, upon measurable performance of activities and work exclusive of new construction, additions to structures, programs. deletions and property added (e.g., annexations). Performance Measures Sales Tax Data collected to determine how effective and/or Tax imposed on the purchase of goods and services. efficient a program is in achieving its objectives. Special Revenue Fund Police Education Fund A fund used to account for the proceeds of specific A special revenue fund used to account for revenues revenue sources that are legally restricted to pursuant to Florida Statute 943.25 which allows expenditure for specified purposes. municipalities to collect two (2) dollars from each traffic citation for the purpose of criminal justice education and training for police officers. Taxable Value The assessed value less homestead and other Police Offduty Services Fund exemptions, if applicable. A special revenue fund used to account for revenues and expenditures associated with services provided by Taxes off duty police officers in private customer details to Compulsory charges levied by a government for the the various businesses and condominium associations. 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 Property Tax assessments. A tax levied on the assessed value of real and personal property. This tax is also known as ad valorem tax. Transportation and Street Maintenance Fund A special revenue fund to account for restricted revenues and expenditures which by Florida Statutes Reserves are designated for street maintenance and The City’s current year budgeted funds that are not construction costs. planned to be expended. These reserves may “carryover” into the available fund balance of subsequent years. 4-6 Truth in Millage Unencumbered The Florida Truth in Millage Act (“TRIM”) serves to The portion of an allotment not yet expended or formalize the property tax levying process by requiring encumbered. a specific method of tax rate calculation form of notice, public hearing requirements and advertisement Useful Life specifications prior to the adoption of a budget tax rate. The period of time that a fixed asset is expected to The effect of TRIM is to inform taxpayers that their operate. This can refer to a budgeted period of time property taxes are changing (up or down), the cause (a for an equipment class or the actual amount of time for change in the assessed value of their property and/or a particular item. 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 User Charges or Fees current year (the “rolled-back” rate). The payment of a fee for direct receipt of public service by the party benefiting from the service. Unappropriated Not obligated for specific purposes. (See Utility Service Tax Undesignated) Taxes levied on consumer consumption of utility services provided in the City. The tax is levied as a percentage of gross receipts Undesignated Without a specific purpose. (See Unappropriated) 4-7 4-8 MIAMI DAILY BUSINESS REVIEW Published Daily except Saturday, Sunday and Legal Holidays Miami, Miami•Dade County, Florida STATE OF FLORIDA COUNTY OF MIAMI-DADE: Before the undersigned authority personally appeared O.V. FERBEYRE, who on oath says that he or she is the VICE PRESIDENT, Legal Notices of the Miami Daily Business Review f/k/a Miami Review, a daily (except Saturday, Sunday and legal Holidays) newspaper, published at Miami in Miami-Dade County, Florida; that•the attached copy of advertisement, being a Legal Advertisement of Notice in the matter of CITY OF AVENTURA -PUBLIC NOTICE OF PROPOSED ORDINANCES -SEPTEMBER 22, 2009 in the XXXX Court, was published in said newspaper in the issues of 09/09/2009 Affiant further says that the said Miami Daily Business Review is a newspaper published at Miarr~i in said Miami-Dade County, Florida and that the said newspaper has heretofore been continuously published in said Miami-Dade County, Florida, each day (except Saturday, Sunday and Legal Holidays) and has been entered as second class mail matter at the post office in Miami in said Miami-Dade County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he or she has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing thi dvert' t for publication in the said newspaper~,~ Sworn to and subscribed before me this 09 o EMBEF~ , A. 2009 (SEAL) O.V. FERBEYRE persr;,-tally known to me a ~ ~ _ i r~ „ ,rq',ylpfv #` CJD 750170 „~ - L «~~~ES. Mzrch 4 `LG1 ~ k, ~: I .. n ~i:., ie 11h« i Nuta•y P~bl c Jn~l nvrte!s ,. _ .~_ . :~am~s, CITY OF AVENTURA NOTICE OF PROPOSED ORDINANCES IS HEREBY GIVEN that on Tuesday, the 22nd day of ~r, 2009, at a meeting of the City Commission of the City of to be held at 6:00 p.m. in the Commission Chamber of the Government Center, 19200 West Country Club Drive, Florida, the City Commission will consider the adoption of the ordinances on second reading, entitled: ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,. ~BLISHING AND ADOPTING THE CITY OF AVENTURA AD OREM TAX OPERATING MILEAGE LEVY RATE AT 1.7261 MILS THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY UE, WHICH IS 13.85°k BELOW THE ROLLED BACK RATE IPUTED PURSUANT TO STATE LAW, FOR THE 2009 TAX R; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVER- ITY AND PROVIDING FOR AN EFFECTIVE DATE. ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, OPTING THE ATTACHED TENTATIVE OPERATING AND PITAL BUDGET, AS REVIEWED AND APPROVED BY CITY MMISSION AT THE REVIEW MEETING HELD ON JULY 16, 2009, THE CITY OF AVENTURA FINAL BUDGET FOR THE 2009/2010 CAL YEAR, PURSUANT TO SECTION 4.05 OF THE CITY CHAR- S; AUTHORIZING EXPENDITURE OF FUNDS ESTABLISHED BY °_ BUDGET; PROVIDING FOR BUDGETARY CONTROL; DVIDING FOR PERSONNEL AUTHORIZATION; PROVIDING FOR TS AND GRANTS; PROVIDING FOR AMENDMENTS; PROVID- i FOR PROCEDURES REGARDING ENCUMBRANCES AND THE •APPROPRIATION OF UNEXPENDED CAPITAL APPRO- IATIONS; PROVIDING FOR SEVERABILITY AND PROVIDING R AN EFFECTIVE DATE. proposed Ordinances may be inspected by the public at the Office amity Clerk, 19200 West Country Club Drive, Aventura, Flori< ested parties may appear at the Public Hearing and be heard w ect to the proposed Ordinances. Any person wishing to address t Commission on any item at this Public Hearing may do so after t x opens the public hearing. accordance with the Americans with Disabilities Act of 1990, arsons who are disabled and who need special accommodations articipate in this proceeding because of that disability should conta ~e Office of the City Clerk, 305-466-8901, not later than two busine ays prior to such proceedings. a person decides to appeal any decision made by the City Commissi ith respect to any matter considered at a meeting or hearing, tf erson will need a record of the proceedings and, for such purpose, m eed to ensure that a verbatim record of the proceedings is made, whi 'cord includes the testimony and evidence upon which the appeal is e based. 9/9 Teresa M. Soroka, MMC City Clerk 09-4-238/1304391 i ~iami~erala MiamiHerald.com PUBLISHED DAILY MIAMI-DADS-FLORIDA STATE OF FLORIDA COUNTY OF MIAMI-DADE Before the undersigned authority personally appeared: Meredith Hood who on oath says that he/she is CUSTODIAN OF RECORDS of The Miami Herald, a daily newspaper published at Miami in Miami-Dade County, Florida; that the attached copy of advertisement was published in said newspaper in the issues of: September 18, 2009/839306101/AA/Page 004A Affiant further says that the said The Miami Herald is a newspaper published at Miami, in the said Miami-Dade County, Florida and that the said newspaper has heretofore been continuously published in said Miami-Dade County, Florida each day and has been entered as second class mail matter at the post office in Miami, in said Miami-Dade County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said 3 newspapers(s). t ,~ Swor to and subscribed before me this Date My Commission NOTARY I~tJRLIO=~TA~°R Ol! ~OR:JA a«~~,,~ ~~j~~ift ~liedden Expires: Decemb 04, 2011 ~n~Plifll~~dil # I~1~~3g 144 ,j ,~ ~x~sireg; ~}~~, 04 2011 j ~~~,I~ ~~, , ]iONI~~ 1"~Rtt A'!`iAN`a~C OAN~~1~ E9 Hde ~ :~ : Notary Z 'aa Il. C ~_ V V C Q N ~ i7) L' ~ C (6 ~ d Z ~ C ~. a/ ~ 0 -` 't7 ~ N U Q ~ 0 r r ~ 0 r r O O ~ M M G T e~ ~ ~ ~ W L a~ ;_ 7 ~ Z Q ~ O F- ~ ~ ~ -~ to N p Q ~ f/1 U O O ~0 N w O `~ A\ f ~~~ ~~.d ice! 0 A ~ a 4A FRIDAY, SEPTEMBER 18,2009 Al NATION MiamiHerald.com THE MIAMI HERALD _ 4;_,~_ ASTRONOMY CONNECTICUT Coldest I ' ~`~~ `~~ = ~ Abuse at school ~~. ~~4 ; ;~, ~, spot in ,'4 ~ ~~ _- '~ in Haiti alleged the solar :~~ c~ d - A Colorado man who [iced children into sex acts System r _ c, ~ foundetlahomefor needy try promising food skel[er and ~` children In Haltl has been stems including cash, cell 1 ,./ accused of sexually abusing phones, electronics, shoes and On moon w s~k l~t t ~~~ " nine boys there. lothing.Prosecutors say Per- WF r ~ L htz would sometimes withhold HARTFORD-(AP)-The benefits or threaten to expel ,a, ~ •~'~; founder of a school for poor the boys if they refused to have NA$A'6 new Lunar I'~ ~ children in Haiti has been sexual relations. Reconnaissance Orbiter, >„~s... y, _.-.. indicted on charges of sexually The indictment said Perlitz making the first complete abusing nine boys there, alleg- received funding from a reli- temperature map of the z. 44et. - - wily threatening them with gious organization to found moon, found temperatures - ~ ~ ~~ expulsion or withholdingbme- Project Pierce Toussaint in there measured at 397 1 ~. _'~ '.: fits if they did not comply with 1997. The program initially t r' his demands. served mostly street children degrees below zero. .-:;.'~';~ >• ~-~~~~~ U.S. Attorney Nora Dan- as young as 6 and later WASHINGTON - (AP) ~ ~ ~ nehy amomced Thursday that expanded to include a r4siden- Astronomers have found the ~ t6"1= ~:v@ Douglas Perlitz, 39, founder of tial program for high scbool- coldest spot in our solar system _ __. , ~~ _ ~ - ' '. the Project Pierre Toussaint aged children. Children were and it may be a little close for -J"-- - ~ ~n w~om]a6sA school in Cap-Haitian, was offered meals, sports, class- comfort. It's on our moon, right LUNAR DISCOVERY: Some of the coldest temperatures in the on memby a federal grand jury rrooom tirlstruttion and access to neazby. emus ts. Perlitz g ater for baths. NASA's new Lunaz Recon- solar system were measured in the crater called Faus[ini. founded the school and raised The indictment alleges that naissance Orbiter is making the money for its operation when minors were sleeping in Per- first complete temperature map he li din Connecticut "This Iitz's bedroom in a two-story of the moon. It found that at the Pjuto i5 of leaSt^ about the origin of the eazly solaz defendant is alleged to have house known as "Bel Air:' Don's south pole, it's colder system, he said. used his position of power to When others questioned Per- than far away Pluto. The area is (tP,gree Warmer CVCU The moon probe, only a week manipulate and sexually abuse ]itz about iq he tried to hide Ne craters that are permanently to its science mission, has also vulnerable boys for nearly a sexual abuse by saying it was shadowed so they never see svn but is about 40 times found lots of indications oC decade," Dennehy said. common in Haiti for chHdren "It's sort of like a faint glow farther from the SUIT. hydrogen, which coWd indicate Perlitz was arrested at his and adults to sleep together, and that's your only source of trapped ice below the moon's home in Colomdo on Wednes- the indicment alleges. heat," said David Paige, a Uni- surface, Vmdrak said. day, a day after the grand jury Volunteers and staff mem- ersity of California, Los Ange- the cold temperatures were Wltie NASA has been to the in Bridgeport, Cam., indicted hers were scazed to come for- tes, scientist who is part of the noted were Paustini, Shoemaker moan ith astronauts and him. A U.S. magistrate ordered w d with the allegations, the NASA team. "Right here in our and Haworth. And some of [he explored it many times decades him detained pending shear- indicmmt says. ownbackyazd aze definitely the coldest places aze so remote and ago, this is the first close-up look ing Friday in federal court in The arrest should be a coldest things we've seen m real mexplmed they don't even have m about a decade and is focusing Denver warning to child sexpredators measurements:' names yet, be said on [he tantalizing south pole, The indictment lists seven who thick they can get away Temperatures there were Soon, the moon's south pole where there is the best chance counts of traveling outside of with victimizing children out- measured a[ 397 degrees below will slightly warm up with [he for hidden ice. [he United Stares with [he side the U.S., Bard John T. Mor- o. That's just 35 degrees change of seasons and the north "It's unexplored," Paige said. : intern to engage m sexual con- ton, assistant secretary of the higher than the lowest tempera- pole will get chillier, he said. "Nobody's seen what it's like in duct with moors and three Department of Homeland core possible. That Wtra-rold temperamreis these areas before at this resolu- ounts of engaging in sexual Security for U.S. Immigration Pluto is at least a degree important because it can trap [ion" conduct in foreign places with and Customs Enforrement warmer even though it is about volatile chemicals, such as water And the closer, NASA's minors. Each count in the indict- 40 times farther from the sun and methane, said NASA probe instruments look a[ the craters, : Peditz's lawyer, federal went cazries up to 30 years in The coldest temperatures on project scientist Richazd Von- the more nuanced they look Public Defender Matthew prison and a $250,000 the moon were usually in craters drak. Trapped volatiles would "The moon is not just a bit- Golla, did not immediately U.S. embassy in Port-au- thatwere within bigger craters, give any Future astronauts liard ball with dimples," Paige return a phone message Thous- Prince has set up a hot line Cor hiding farther from the sun, resources to mine and rould help said.'9t's got interesting cracks day. people to caB with information Paige said. Three craters where scientists understand more and crevices." Authorities say Perlitz pertinent to the investigation. STAY AHEAD WITH THE MIAMI HERALD AND.sO~UR MEDIA PARTNERS ~ SOUTH FLORIDA ARTS BEAT,1 P.M.: Learn the ~s~~~,J•,,, NEWS AT 6 P.M.: How pricey designer clothing is latest cultural happenings, with host Ed Bell. Iw~=JF~~~' helping support a special afterschool program. BUDGET SUMMARY City of Aventura -Fiscal Year 2009-2010 NOTICE OF BUDGET HEARING The City of Aventura has tentatively adopted a budget for fiscal year 2009/2010. A public hearing to make a FINAL DECISION on the budget AND TAXES will be held on: Tuesday, September 22, 2009 6:00 p.m. at 19200 W. Country Club Drive Aventura, Florida 33180 General Fund 1.7261 Genertl 8p1aY Rmnue OeM SeMn Fnbryrbe ToMI FuM From FunM Fmde NFUn6e fsDmAIEDBL1EgIE5: Tmex M16e9epx p,006 AOVabrem tines 1.1281 11,248.03] - - - 132d0,031 VOIOy iexen 4,145,OOD - - - 4,185,000 lhNletl CUmmunica0onsian 2,400,000 - - - 2,/OO,mO City BUainee2Tae 6]5,000 - - - 8]5,000 liceiaesB P¢nnits 4,520,000 - - 4$211,000 IMaryooemmeMal Rerenum 3,288,]88 1,]13.000 - - 5.061 ]83 Charges MSerNc¢s 1.341.200 300,000 - 641,458 2ABZ,658 Rees BFarleOUma ]9],000 ],000 - - 604,500 Misce6enegus Revenues 280,000 1,500 - - 281,500 TOTAL REVEXUFS 30,138,025 2061,600 - &1,488 33,651,863 Transfers lNDeM %awatls 125,000 - 2,]24196 - 2,851196 Fu118aMnre54kservWNHASxts 15,452,283 433,813 15,686,096 TOTAL ESTIMATED REVDAlEB ANp 6AlAIICFS S 44312908 S 2818,314 S 2124198 f 841,NeS 823%,218 E~ CM1y COmnassbn 116.913 - - - 118.943 City Manager 91],8]5 - - - 91],8]5 Legal 280,000 - - - 290,000 City Gea 262,399 - - - 282,399 Hlaute &3,486 - - - 813,186 Mlor,na9on lxnndogv 1i50,n2 - - - 1,15a.z1z Pudk Saary 14,31959] 429,000 - - 15,300,591 Community Daebpmenl ,,50],68.9 - - - 1,661,989 rgmmunhy Servkes S,Sfi3,568 1,]26,000 - 630,000 ],919,588 AnsB CdWml Gaoler ]14,823 - - - ]44,823 Nd1.OePaOmemM 1,614,000 - - 1,614,000 Debt SeMCe 2]26,196 2,126,196 TOTAL ESRENMMtFS f 21,904.814 f 2155p00 S 2126,198 f 830,6mi 73AH,010 Treaders OUl 2,219,416 12s,OW - 2,4m,116 Funtl BalanceNReserv6aMd ASaea 16,130,016 235,313 211,0.58 16,5]8,]81 TauLalsaDlnaTm ExPe4DII11RFSAXO RFAERSES S 44313,9W S 2514316 f 2124196 S 611,/58[ 52995.T/5 THE TENTAIM, PDOPIaI, AND/OR FINAL WDGETB ME ON FILE IN 1HE OFRCE OF1HEAa0VE MEMIONED TAXWG WIHORITYABA PUal1C RECORD.