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201011 FINAL OPERATING AND CAPITAL BUDGET OPERATING AND CAPITAL BUDGET FISCAL YEAR 2010/11 OPERATING AND CAPITAL BUDGET FISCAL YEAR 2010/11 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.L., City Attorney Robert M. Sherman, Community Services Director Teresa M. Soroka, MMC, City Clerk Joanne Carr, Community Development Director Karen J. Lanke, Information Technology Director Steven Steinberg, Police Chief Julie Alm, Principal Charter School Brian K. Raducci, Finance Director Steven Clark, Arts & Cultural Center General Manager CITY OF AVENTURA OPERATING AND CAPITAL BUDGET FISCAL YEAR 2010/11 TABLE OF CONTENTS TOPIC PAGE NO. City Manager’s Budget Message I-XIV Organization Chart/ Mission Statement XV Distinguished Budget Presentation Award XVI INTRODUCTION 1-1 Overview 1-2 Budget Procedures and Process 1-5 Financial Polices 1-8 Cash Management/Investment Policies 1-9 Financing Programs and Debt Administration 1-11 Risk Management 1-12 Demographics and Miscellaneous Statistics 1-13 Budget Preparation Calendar 1-14 Property Tax Information 1-15 Comparison of Number of Employees 1-18 SUMMARY OF ALL FUNDS 2-1 Comparative Personnel Summary 2-3 Fund Balance Analysis 2-4 GENERAL FUND 2-5 Summary of Budget 2-6 Revenue Projections 2-9 Expenditures: City Commission 2-19 Office of the City Manager 2-23 Legal Department 2-29 City Clerk’s Office 2-32 Finance Department 2-38 Information Technology Department 2-44 Public Safety Department 2-51 Community Development Department 2-59 Community Services Department 2-65 Arts & Cultural Center Department 2-72 Non-Departmental 2-78 Capital Outlay 2-82 POLICE EDUCATION FUND 2-87 TRANSPORTATION AND STREET MAINTENANCE FUND 2-90 POLICE CAPITAL OUTLAY IMPACT FEE FUND 2-95 PARK DEVELOPMENT FUND 2-98 911 FUND 2-101 DEBT SERVICE FUNDS 2-105 CAPITAL CONSTRUCTION FUNDS 2-119 STORMWATER UTILITY FUND 2-121 POLICE OFFDUTY SERVICES FUND 2-125 SUMMARY OF CAPITAL IMPROVEMENT PROGRAM 3-1 2010-2015 Highlights 3-2 Purpose of the Capital Improvement Program 3-3 Legal Authority 3-4 Development of Capital Improvement Program 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 Impact of Capital Projects on Operating Budget 3-16 APPENDIX 4-1 Office of the City Manager The Honorable Mayor and City Commission City of Aventura Aventura, Florida 33180 RE: 2010/11 Budget Message Addendum Members of the City Commission: On July 6, 2010 the City Manager’s Proposed Operating and Capital Budget for all funds for the fiscal year beginning October 1, 2010 was presented to the City Commission. A Budget review meeting was held on July 15, 2010, whereby the City Commission reviewed, discussed and approved the proposed budget as presented. Enclosed herein is the 2010/11 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: 2010/11 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, 2010, 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 the severe economic recession that has resulted in an erosion of our tax base over the past three years 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 assisted the City in addressing 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 three years the City has experienced huge losses in property tax revenue. Between the economic recession that resulted in lower property values and voter-approved constitutional amendments that took effect two years ago, the City’s taxable value has decreased from $9.609 Billion to $7.245 Billion. This represents a loss of 25% or $4.1 million in tax revenue compared to the 2007 tax roll year. Simply stated, during the past three years the City lost 25% of its total assessed valuation. This included both residential and commercial properties. ß»»¼Ê¿´«» x+È.4+ x34È44 x,È4.0 x-È20/ x,È44 x.È44 x0È44 x2È44 x4È44 It is unclear whether the property values have “bottomed out” or additional decreases are expected again next year due to the continuing decline in the housing market. Although we have witnessed signs that the local economy has shown some improvement, the recovery from this economic downturn is anticipated to be slower and longer than previous recoveries. The City also experienced a sharp reduction in development activity caused by the economic recession as witnessed by new construction values of only $3.2 million as compared to $213 million in the prior year. In addition, the recession has negatively affected many of the City’s other revenue sources as well. It was very clear based on the property value decreases, that this year’s budget could not be balanced without either utilizing reserves, cutting services or raising taxes. In light of the economic times our residents and businesses were facing raising taxes was not an option I chose to consider. Prior year’s comprehensive reevaluation of service levels and budget line items resulted in operating cost reductions and created the foundation and financial stability for the City to respond to lower revenues. Based on the fact that we outsource many of our services we have a low number of employees as compared to other cities. This III model has served us well in dealing with the uncertain economic times. For these reasons, and most importantly to preserve the quality of life for our community, I did not recommend any reduction in service levels provided to the community at this time. Therefore, based on the foregoing and these extraordinary times, the budget would be balanced with funds from our reserves that the City very prudently set aside during better economic conditions. The key to our long time fiscal stability is to ensure that the amount used from the reserves is kept to a minimum. To ensure that this goal was realized, overall operating costs increases needed to be limited to 3.8% while maintaining the current service levels and programs. In addition, the budget would not include any expansion or additional services except for the start-up operating costs associated with the Arts & Cultural Center. The budget process produced a total budget $3,850,789 or 7.3% less than the previous year and operating costs were limited to a 3% increase as compared to the previous year. Historically, this budget represents the lowest percentage of operating cost increase over the prior year since the incorporation of the City. Based on all those involved in the budget process maintaining operating increases below the target amount, approximately $570,000 was utilized from the City’s reserve funds to balance the budget. Capital Outlay costs decreased by 59.2% due to the completion of major capital projects in prior years. 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. The upcoming fiscal year will mark the first full year of operation for the recently completed Arts & Cultural Center. The costs and revenues associated with the operations are included in the budget. The facility is managed based on an agreement with the Performing Arts Center Authority (PACA) who also provides staffing of the facility. A 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 while developing a sense of community for our City. The total number of full-time employees contained in the proposed budget is 174 as compared to 176 in 2009/10 fiscal year. A Police Officer position that was anticipated to be funded by Economic Stimulus funds never materialized and was deleted. Each year the administration evaluates the organizational structure, service levels and workforce requirements. Based on the reduction in the amount of capital projects the Capital Projects Coordinator position was reclassified and given the additional responsibilities of Code Enforcement Officer. This allows the elimination of a vacant Code Enforcement Officer position and resulted in a cost savings of $73,000. Due to an increase in the actuarial determined employer contribution, increases in the Police Pension City contribution impacted the budget by $210,000. Several cost savings measures have been implemented including moving the City’s email to an externally hosted Exchange email service, replacing the Citywide phone system with a VOIP system, utilizing energy efficient fixtures in City owned facilities and issuing stipends in lieu of City issued phones for non essential employees. IV Due to the anticipated 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. 2010/11 Budget Priorities/Goals The following represents the pre-established priorities and goals that provided a framework for the preparation of the 2010/11 Budget Plan. Avoid increasing the property tax rate in light of the economic times our residents and businesses are experiencing by utilizing reserve funds to bridge the revenue gap. In response to decreased property tax revenues, limit increases in operating costs to 4% while maintaining current service levels and programs. Fund year round operating requirements of the new Arts & Cultural Center. 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. Provide funding to maintain landscaped areas and the City’s infrastructure to continue to provide a high quality maintenance program. Continue to utilize technology to improve productivity and lower costs of providing services. 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 2010/11, including all funds, capital outlay and debt service, is $48,750,820. This is $3,850,789 or 7.3% less as compared to the prior year. The decrease is attributed to completing major capital projects and reducing operating costs. Operating expenditures total $27,957,374, while Capital Outlay expenditures total $18,070,633 and Debt Service expenditures total $2,722,813. Fund Summary by Amount FUND PROPOSED AMOUNT % OF BUDGET General $45,561,281 89.0% Police Education 7,000 .0% Transportation 1,480,000 3.0% Police Impact Fee 16.337 .0% Park Development 0 .0% E911 323,000 0.6% Debt Service 2,722,813 5.3% Stormwater Utility 841,458 1.6% Police Offduty Services 240,000 .5% V Fund Summary by Percentage Police Education 0.0% Transportation 3.0% Police Impact Fee 0.0% Park Development General 0.0% 89.0% E911 0.5% Debt Service 5.3% Stormwater Utility 1.6% Police Offduty Services 0.5% Expenditures by category are as follows: Category Summary CATEGORY% OF BUDGETPROPOSED AMOUNT Personal Services17,959,235$ 36.8% Contractual Services5,096,375$ 10.5% Other Charges/Svcs3,992,904$ 8.2% Commodities652,600$ 1.3% Other Operating Expenses256,260$ 0.5% Capital Outlay18,070,633$ 37.1% Debt Service2,722,813$ 5.6% Total Expenditures48,750,820$ 100.0% Category Summary by Percentage Contractual Services 10.5% Other Charges & Services 8.2% Commodities 1.3% Personal Services 36.8% Other Operating Expenses 0.5% Debt Service 5.6% Capital Outlay 37.1% VI The following chart shows a comparison of each department’s budget for the past two (2) years. Total costs decreased by 7.3% due to the completion of major capital projects and operating cost reductions. Departmental Budget Comparison Increase 2009/102010/11(Decrease)% Change City Commission118,943 119,927 984 0.8% Office of the City Manager913,875 824,416 (89,459) -9.8% Legal280,000 280,000 - 0.0% City Clerk279,399 286,068 6,669 2.4% Finance841,488 849,590 8,102 1.0% Information Technology879,272 915,901 36,629 4.2% Police 14,480,069 14,930,377 450,308 3.1% Comm. Development1,482,789 1,477,308 (5,481) -0.4% Community Services5,836,401 5,974,912 138,511 2.4% Arts & Cultural Center419,823 684,875 265,052 63.1% Non-Departmental1,614,000 1,614,000 - 0.0% Subtotals27,146,059 27,957,374 811,315 3.0% Capital Outlay6,065,925 2,474,350 (3,591,575) -59.2% CIP Reserve16,663,429 15,596,283 (1,067,146) -6.4% Debt Service2,726,196 2,722,813 (3,383) -0.1% Totals52,601,609 48,750,820 (3,850,789) -7.3% 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 2010/11 fiscal year General Fund Budget, including inter-fund transfers, are anticipated to be $45,561,281. This is a decrease of $2,202,118 or 4.6% as compared to last year. Locally Levied Taxes – The City’s assessed value as reported by the County Property Appraiser Department is $7,244,606,607. This amount is 10.2% or $819,228,346 less than last year. The City experienced this reduction in the taxable assessed property values due to the impact of the decline in the real estate market caused by the economic recession. The new construction value was at an all time low of $3,163,260. The ad valorem millage levy for fiscal year 2010/11 is recommended to be 1.7261, which is the same rate adopted last year. This will generate $11,879,670 compared to last year’s amount of $13,223,037. This represents the fifteenth consecutive year without an increase. The budget includes $3,700,000 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 VII 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 $135,000 less than the prior year which is reflective of the declining construction market and economic recession. The budget includes $3,150,000 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 decrease by $1,113,111 as compared to the amount budgeted for the prior year due to discontinuation of funding from the American Recovery Reinvestment Act. State revenue sharing and sales tax revenue are anticipated to decline by $22,000. Charges For Services – Revenues relating to charges for services are anticipated to be $319,250 more than the prior year’s budget. The majority of the increase is attributed revenue to be generated by the new Arts and Cultural Center and recreation user fees. Fines and Forfeitures – Total revenues projected for 2010/11 are $897,000. Revenues from county court fines and intersection safety violations are included in this category. Miscellaneous Revenues – Projected revenues are anticipated to be $140,000 more than the amount budgeted for the prior fiscal year based on interest earnings and fund raising projects for the Arts & Cultural Center. Fund Balance – This represents a designated amount of funds accumulated in reserves. The amount utilized from the fund balance is $16,000,000. Non-Revenues – This represents transfers from the Charter School and E911 Funds to the General Fund. Revenues by Source Locally Levied Taxes 17.4% Licenses & Permits Ad Valorem Taxes 9.6% 26.2% Charges For Services 3.6% Fines & Forfeitures 2.0% Misc. Revenues 0.9% Intergovernmental Revenues 4.8% Transfers 0.4% Fund Balance 35.1% VIII Expenditures The estimated 2010/11 General Fund expenditures contained within this budget total $45,561,281 and are balanced with the projected revenues. Total expenditures are $2,202,118 or 4.6% less than the 2009/10 fiscal year amount. The operating expenditures have increased by $906,048 or 3.6% as compared to the prior year. CATEGORY SUMMARY Increase Category2009/102010/11(Decrease)% Change Personal Services17,302,188 17,719,235 417,047 2.4% Contractual Services3,420,823 3,586,375 165,552 4.8% Other Charges/Svcs3,673,405 3,882,904 209,499 5.7% Commodities576,600 648,600 72,000 12.5% Other Operating Expenses202,310 244,260 41,950 20.7% Total Operating Expenses25,175,326 26,081,374 906,048 3.6% Capital Outlay20,329,448 17,202,838 (3,126,610) -15.4% Transfer To Funds2,258,625 2,277,069 18,444 0.8% Total Expenditures47,763,399 45,561,281 (2,202,118) -4.6% Personal Services Personal Services expenditures for non-unionized employees have been budgeted to reflect a 2.75% cost of living adjustment and a performance/merit increase amount that averages 3% per employee. The Collective Bargaining Agreement for PBA members expires at the end of this fiscal year and is currently being re-negotiated. The total number of full-time employees is 174 compared to 176 in 2009/10 fiscal year. A Police Officer position that was anticipated to be funded by Economic Stimulus funds never materialized and was deleted. Based on the reduction in the amount of capital projects the Capital Projects Coordinator position was reclassified and given the additional responsibilities of Code Enforcement Officer. This allows the elimination of a vacant Code Enforcement Officer position and resulted in a cost savings of $73,000. 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 2.4%. Operating Expenses The expenditures for contractual services are budgeted at $3,586,375 or 7.9% of the General Fund budget. This is $165,552 more than the prior year. This can be attributed to the cost for operating the Arts & Cultural Center on a year round basis. Expenditures for other charges and services are budgeted at $3,882,904, which represents 8.5% of the total budget. This category increased by $209,499 largely due to the Summer Recreation Program participation increase which is offset by user fees and the cost for operating the Arts & Cultural Center on a year round basis. Expenditures for commodities are budgeted at $648,600, which represents 1.4% of the total budget. Total costs associated with other operating expenses are budgeted at $244,260 which represents .5% of the total budget. IX Capital Outlay General Fund projects included in the first year of the City’s five year Capital Improvement Program (CIP) for 2010-2015 represent a long term plan to address infrastructure maintenance needs. A total of $1,769,350 has been budgeted in the General Fund for Capital Outlay projects along with a $15,433,488 reserve to fund future projects. Major General Fund capital outlay items are as follows: Police Vehicles $388,000 Radio Purchase & Replacement $86,000 Computer Equipment $312,700 Equipment $224,900 Founders Park Improvements $491,600 Beautification Projects $7,800 Government Center Improvements $118,350 E911 Equipment 40,000 Arts & Cultural Center Equipment $100,000 Transfer to Funds Transfers to the debt service funds to pay principal and interest payments associated with the long-term financing of bonds and loans is $2,277,069 which is an increase of $18,444 as compared to the prior year. SUMMARY OF EXPENDITURES BY DEPARTMENT GENERAL FUND Increase 2009/10 2010/11(Decrease)% Change GENERAL GOVERNMENT City Commission118,943 119,927 984 0.8% Office of the City Manager913,875 824,416 (89,459) -9.8% Legal280,000 280,000 - 0.0% City Clerk279,399 286,068 6,669 2.4% Finance 841,488 849,590 8,102 1.0% Information Technology879,272 915,901 36,629 4.2% Total Gen. Gov't3,312,977 3,275,902 (37,075) -1.1% PUBLIC SAFETY Police 14,040,336 14,564,377 524,041 3.7% Comm. Development1,482,789 1,477,308 (5,481) -0.4% Total Public Safety15,523,125 16,041,685 518,560 3.3% COMMUNITY SERVICES Total Community Services4,305,401 4,464,912 159,511 3.7% Arts & Cultural Center419,823 684,875 265,052 63.1% 5,149,7874,725,224 424,563 9.0% OTHER NON-DEPARTMENTAL Non-Departmental1,614,000 1,614,000 - 0.0% Tranfers to Funds2,258,625 2,277,069 18,444 0.8% Capital Outlay20,329,448 17,202,838 (3,126,610) -15.4% Total other Non-Dept.24,202,073 21,093,907 (3,108,166) -12.8% TOTAL47,763,399 45,561,281 (2,202,118) -4.6% X Police 31.9% City Clerk Legal 0.6% 0.6% Community Development 3.2% Information Technology Community Services 2.0% 9.8% Finance 1.9% Office of the City Manager Arts & Cultural Center 2.0% 1.5% Non-Departmental 3.5% City Commission 0.3% Transfers Capital Outlay 5.0% 37.7% 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 $7,000 is anticipated in revenue for 2010/11. 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 $1,480,000 for 2010/11. The County Transit System Surtax is estimated to generate $880,000. The funds will be used to provide transit system services, maintenance ththth and fund road resurfacing projects (NE 29 Avenue, NE 187 Street and NE 34 Avenue). 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 2010/11 is $16,337, 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 2010/11 is $0. Due to the decline in new development based on current economic conditions no 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 XI and repairs and related capital outlay purchases. The fund offsets a portion of the emergency 911 operational costs. The anticipated revenues for 2010/11 are $323,000. Funds will be used to pay costs associated with the 911 system and transfer an amount to the General Fund to offset communication officer costs. 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 2010/11 is $1,364,988. 2000 Loan Debt Service Fund – Established for the construction of the Community Recreation Center and the acquisition of Waterways Park. The proposed budget for 2010/11 is $508,363. 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 2010/11 is $403,718. FIFC Loan Debt Service Fund – Established for the construction and equipment of the Charter Elementary School. The proposed budget for 2010/11 is $445,744. The total budget for all Debt Service Funds is $2,722,813, which is $3,383 less 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 $535,000. 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 $106,458. Revenues are projected to be $841,458 for 2010/11. 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 2010/11 is anticipated to be $240,000. XII Summary I am pleased to submit the detailed budget contained herein for fiscal year 2010/11. 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 rate. Over the years, this City has maintained the lowest tax rate in the County. 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 fifteenth 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 7.3%. The operating cost increases were held to 3.0% without reducing current service levels or laying off employees. For the first time in the City’s history, approximately $570,000 was utilized from the City’s reserve funds to balance the budget due to reduction in property tax assessments. Funds first full year of 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 $491,200 for improvements to Founders Park including replacing playground equipment and sun covers and adding a hard surface tennis court. ththth Funds $505,000 to resurface NE 29 Avenue, NE 187 Street and NE 34 Avenue. 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, as well as the operation of the new Arts & Cultural Center to the private sector. Funds police equipment needs from laptop computers to new police vehicles in the amount of $852,000. Includes $200,000 to upgrade the City’s drainage system. XIII Continues 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 15, 2010 to review in detail the proposed budget document. Respectfully submitted, Eric M. Soroka City Manager XIV 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 and a city of excellence. We do this by providing RESPONSIVE, COST EFFECTIVE AND INNOVATIVE local government services. XV The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to City of Aventura, Florida for its annual budget for the fiscal year beginning October 1, 2009. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. XVI 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 is a young, vibrant, full-service municipality with 12 miles south of Fort Lauderdale a diverse demographic base and is recognized 1 mile west of the Atlantic Ocean internationally as a premier location in which to live, shop and play. Zip Codes: 33180, 33160 Police Force: 82 Sworn Officers and 40 Aventura is 3.2 square miles located on the Intracoastal Waterway in northeast Miami- Civilians Dade County and is conveniently located Major Economic Drivers: Retail, between Miami and Fort Lauderdale, just east of I-95. medical Number of Businesses: 2,708 The northern boundary of the City is the Miami-Dade/Broward County line, the western is the FEC Railroad, the eastern is the Government Structure Intracoastal waterway and the southern th boundary is NE 176 Street. The form of government used in the City of Aventura, pursuant to its Charter, is a Commission-Manager form of government. Under this form of government the City Commission is the legislative branch of the government and the City Manager is the executive branch of the government. The City Commission enacts Ordinances, the laws of the City, adopts Resolutions authorizing actions on behalf of the City, reviews plans for development and establishes the policies by which the City is governed. The City Manager is the Chief Executive Officer of the City, overseeing the day-to-day operations, administering the City's service providers, preparing long range plans and implementing Aventura is an upscale condo community with the policies established by the City some of South Florida’s best-known large- Commission. scale condominium projects and apartment buildings. Restaurants, movie theaters and the The City Commission hires the City Attorney, Aventura Mall are conveniently located nearby City Clerk and City Manager who then hires all and downtown Fort Lauderdale and Miami are subordinate employees. just 20 minutes away. 1-2 The City Commission is comprised of seven Always progressing... (7) members, including the Mayor and six (6) Commissioners. Since the City’s incorporation, millions of dollars have been spent on infrastructure The Mayor is the ceremonial leader of the City, improvements including streets, sidewalks, the presiding officer at Commission Meetings lighting, park development, beautification and is a voting member of the Commission, projects, drainage, pedestrian and safety with his/her vote having no more or less improvements. Some of these improvements weight than that of any other member of the include: Commission. While the leading political figure A state-of-the-art Government Center of the City, the Mayor does not bear the provides a one-stop-shop for its residents responsibility nor has the authority of directing and houses all governmental operations, the day-to-day municipal activities. The Mayor including Commission Chambers, Police executes all Ordinances, Resolutions and Station and administrative offices. issues Proclamations on behalf of the City, A $4 million Community/Recreation Center and represents the City to other public and situated on 2.8 acres of land in a park like private entities. The position of Mayor is setting on the waterfront. This 25,000 considered to be “part-time” and not an square foot facility includes a gym, meeting employee of the City. The Mayor is elected at rooms, computer lab, exercise and aerobic large to a four-year term, and may reside in facilities. any area of the City. The first municipal-run charter school in Miami-Dade County. In order to address City Commissioners each have the same the growing number of families with school authority and ability to bring, discuss and vote age children, the City Commission chose on matters before the Commission. The to take an aggressive approach to meet its position of Commissioner is considered to be changing demographics. Doors opened to “part-time” and not an employee of the City. the Aventura City of Excellence School in the fall of 2003 which is adjacent to the For election purposes, the City is divided by new Community Recreation Center. The the William Lehman Causeway into two (2) 84,000 square foot state-of-the-art school areas. The City Charter requires that two (2) serves 972 Aventura schoolchildren from Commissioners reside in the northern area, th kindergarten to 8 grade. and two (2) Commissioners reside in the southern area, and two (2) Commissioners Privatization of Services and the Mayor shall be elected without regard to residence in any particular area. The following services are contracted to private contractors or vendors via performance The City Commission is committed to contracts: providing quality municipal services at the Building Plans Review & Inspections lowest possible cost. The City’s operating Road, ROW, Park & Median departments include the Office of the City Maintenance Manager, City Clerk’s Office, Legal, Engineering Services Community Development, Community City Attorney and Legal Services Services, Finance, Information Technology, Recreation Programming & Special Charter School, Arts & Cultural Center and Events Public Safety. Arts & Cultural Center Operations Solid Waste Shuttle Bus Service 1-3 of its elected officials with the executive Charter School Teachers and experience of its City Manager. This structure Educational program is vastly different from that of other local Planning Services governments, emulating the private sector by privatizing services and emphasizing customer Incorporation Accomplishments service based on the following principles: Highly Visible Police Department, Low Prompt response to citizen requests. Crime Rate Strong and Growing Economic Base One-stop service for permits and Lowest Tax Rate – No Increase for the business licenses. Past 14 Budgets Commitment to public involvement. New Parks and Recreational Utilization of “Electronic Government” Opportunities for All Age Groups to provide service and information. Citywide Shuttle Bus Service – Commitment to hiring only the most Ridership Continues to Expand qualified and highly motivated Road and Safety Improvements – employees. Traffic Lights, Sidewalks Limiting the number of employees by New Land Development Regulations – privatizing or contracting with the Control Over Zoning private sector for many services. Citywide Beautification Program – Bus A professional, businesslike manner at Shelters & Benches all times. High Landscape and Roadway An emphasis on quality not quantity. Maintenance Standards A high quality of life for citizens, Reduced Costs to Citizens – City’s businesses and visitors. Assumption of roads, landscaping and A safe and secure environment to live bus service. and work. “A” rated Charter School Low taxes. Community Recreation Center Establishing a small number of Government Center operating departments that work closely with the community. Long Term Goals & Objectives On November 7, 1995, the citizens of Aventura overwhelmingly voted to approve the City's Charter and officially incorporate as th Miami-Dade County's 28 municipality. Incorporation afforded residents the opportunity to improve the quality of government services they receive and take control of the City’s destiny. Since incorporation, a great deal of progress has been made to accomplish the goals of incorporation with the creation of our own police force, new and expanded parks and recreation opportunities and citywide beautification projects. Aventura is governed by a commission-manager form of government, combining the political leadership 1-4 Commission and the public to insure Budget Procedures and Process representative input. The budget calendar that follows details the actions taken during the Budget System budget process. The City of Aventura uses the Budgeting by Budget Adoption Objectives Process in the formulation of its budget. Departmental Budgets include a The budget is approved via Ordinance at two Recap page that contains the Department public meetings scheduled for September Description and Personnel Allocation conducted by the City Commission. The Summary and Organization Chart. Each adopted budget is integrated into the department also includes an Objectives page accounting software system effective October and a Budgetary Account Summary. The st 1. Objectives page presents a review of the department objectives and Budget Control/Monitoring performance/workload indicators. The Budgetary Account Summary provides Funds appropriated in the Budget may be expenditure detail and a comparison of current expended by and with the approval of the City and previous year’s expenditures. The Manager in accordance with the provisions of Budgetary Process is intended to be very the City Charter and applicable law. Funds of valuable in communicating with the the City shall be expended in accordance with Commission and citizens of the City. the appropriations provided in the Budget and shall constitute an appropriation of the amounts Budget Process specified therein. Supplemental appropriations or the reduction of appropriations, if any, shall The City’s fiscal year shall begin on October be made in accordance with Section 4.07 of the stth 1 and end on September 30 of each year as City Charter. mandated by Florida statutes. When the certified taxable real estate and tangible The Budget establishes a limitation on property values for the City is received from expenditures by department total. Said limitation the Miami-Dade County Property Appraiser on requires that the total sum allocated to each st July 1 of each year, the City Manager then department for operating and capital expenses submits to the City Commission the Proposed may not be increased or decreased without Operating and Capital Budget for the coming specific authorization by a duly-enacted th year no later than July 10 of each fiscal year. Resolution/Ordinance affecting such The preliminary millage rate is based on the amendment or transfer. Therefore, the City certified taxable value. The appropriations Manager may authorize transfers from one contained in the proposed recommendation individual line item account to another, so long shall not exceed the funds derived from as the line item accounts are within the same taxation and other revenue sources. department and fund. The City’s Budget process began in April with The “Personnel Allocation Summary” a staff meeting between the City Manager and enumerates all authorized budgeted positions. Department Directors to review budget However, the City Manager may amend said philosophy and develop overall goals and authorized budgeted positions in order to objectives. The entire budget process address the operating needs of the department encompasses approximately five (5) months of so long as sufficient budgeted funds are the fiscal year. During this period, meetings available. were held with Department Directors, the City 1-5 The budget is monitored on a monthly basis to Basis of Accounting 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 the with the Finance Director and City Manager. financial statements. Basis of accounting relates to the timing of the measurements Encumbrances do not constitute expenditures made, regardless of the measurement focus or liabilities in the current year, but instead are applied. defined as commitments related to unperformed contracts for goods or services, The accrual basis of accounting is followed for which are only reported in governmental the proprietary fund types. The modified 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 when susceptible to accrual, that is, when they Upon the passage and adoption of the budget are both measurable and available. Available for the City of Aventura, if the City Manager means collectible within the current period or determines that the department total will soon enough thereafter to pay current liabilities. exceed its original appropriation, the City Expenditures are generally recognized under Manager is authorized to prepare such the modified accrual accounting when the Resolutions/Ordinances for consideration by related fund liability is incurred. Exceptions to the City Commission as may be necessary the general rule are principal and interest on and proper to modify any line item from the general long-term debt which is recognized Budget. when due. The Budget Amendment Process will differ as The City applies all applicable GASB to form depending on whether or not the pronouncements as well as the following original budget appropriation is exceeded as pronouncements issued on or before follows: November 30, 1989, unless those pronouncements conflict with or contradict Any change or amendment to the GASB pronouncements: Financial Accounting budget that will increase the original total Standards Board (FASB) statements and appropriated amount can only be accomplished interpretations, Accounting Principles Board with the preparation of an Ordinance requiring (APB) opinions and Accounting Research two (2) public hearings and approval by the City Bulletins (ARBs). Commission. During June 1999, the Government Any change or amendment to the Accounting Standards Board (GASB) issued budget which transfers monies within a fund but Statement No. 34. This statement established does not increase the total appropriated new accounting and financial reporting amount can be accomplished with the standards for state and local governments. preparation of a Resolution. This does not The City implemented the new financial require a public hearing, however, approval by reporting requirements of GASB 34. the City Commission is still necessary. 1-6 Fund Structure 2000 Loan Debt Service (240) 2002 Loan Debt Service (250) The accounts of the City are organized and FIFC Loan Debt Service (290) operated on the basis of funds and account The accounts for Capital Construction Funds groups. A fund is an independent fiscal and the acquisition and/or construction of major accounting entity with a self-balancing set of capital projects funded by bond or loan accounts. Fund accounting segregates funds proceeds and transfer from other according to their intended purpose and is governmental funds. Included in the budget is used to aid management in demonstrating the following Capital Projects Fund: compliance with the finance-related legal and contractual provisions. The minimum number Arts & Cultural Center Construction (391) of funds is maintained consistent with legal and managerial requirements. Account Proprietary Funds groups are a reporting device to account for certain assets and liabilities of the The is used to account for Enterprise Fund governmental funds not recorded directly in operations that are financed and operated in a those funds. The following governmental manner similar to a commercial enterprise, funds have annual appropriated budgets: where the intent of the governing body is that the costs of providing goods or services to the Government Fund Types general public on a continuing basis be financed or recovered primarily through user Theis the City’s primary General Fund charges, or where the governing body has operating fund. It accounts for all financial decided that periodic determination of the resources of the City, except those required to revenue earned, expenses incurred, and/or be accounted for in another fund. Resources net income is appropriate for capital are derived primarily from taxes, franchise and maintenance, public policy, management utility taxes, charges for services, and control, accountability or other purposes. intergovernmental revenues. Expenditures Included in the budget is the following are incurred to provide general government, Enterprise Fund: public safety, community development and community services. Stormwater Utility (410) account for revenue Special Revenue Funds Funds Excluded from Adopted Budget sources that are legally restricted to expenditures of specific purposes (excluding The City owns and operates a Charter School pension trusts and major capital projects). which is accounted for in a separate Special Included in the budget are the following Revenue fund. The School operates on a special revenue funds: th fiscal year basis ending June 30. Since the Police Education (110) fund was created under a Charter from the Transportation & Street Maintenance (120) School Board it is adopted separately by the Police Capital Outlay Impact Fee (140) City Commission in June. Park Development (170) 911 (180) The account for the Debt Service Funds servicing of general long-term and are comprised of the following debit service funds: FMLC 1999 Debt Service (230) 1-7 economic base will be calculated and Financial Policies included in the Capital update process. The City’s financial policies, compiled below, 2. The City will perform all capital set forth the basic framework for the overall improvements in accordance with an fiscal management of the City. Operating adopted capital improvement program. independently of changing circumstances and The City will maintain its physical conditions, these policies assist the decision- assets at a level adequate to protect making process of the City Manager and City the City’s capital investment and Commission. These policies provide minimize future maintenance and guidelines for evaluating both current activities replacement costs. The budget will and proposals for future programs. provide for the adequate maintenance and the orderly replacement of the Most of the policies represent long-standing capital equipment from current principles; traditions and practices that have revenues wherever possible. guided the City in the past and have helped 3. The City will provide sufficient funds to maintain financial stability over the last 10 replace and upgrade equipment as well years. They are reviewed annually as a as to take advantage of new decision making tool and to ensure their technology thereby ensuring that continued relevance in an ever-changing employees have safe and efficient tools environment. to provide their service. It reflects a commitment to further automation and Operating Budget Policies use of available technology to improve 1. The City will maintain at a minimum, an productivity in the City’s work force. accessible cash reserve equivalent to The objective for upgrading and eight (8) weeks of operating costs. replacing equipment includes: (1) 2. No new or expanded services shall be normal replacement as equipment implemented without a corresponding completes its useful life, (2) upgrades revenue source or the implementation to new technology, and (3) additional of trade-offs of expenses or revenues equipment necessary to service the at the same time. This applies to needs of the Charter School. personnel, equipment and any other 4. The City will use the following criterion peripheral expenses associated with to evaluate the relative merit of each the service. capital project. Capital expenditures will 3. The City shall continue to support a foster goals of: scheduled level of maintenance and 1. Projects specifically included in an replacement of its infrastructure. approved replacement schedule. 4. The City shall support capital 2. Projects that reduce the cost of expenditures that reduce future operations. operating costs. 3. Projects that significantly improve safety and reduce risk exposure. Capital Budget Policies 5. The classification of items as capital or 1. Annually, the City will prepare a five- operating will be determined by two (2) year capital improvement program criteria - cost and frequency. (CIP) analyzing all anticipated capital Generally, a capital project has a expenditures and identifying associated “useful life” of more than one (1) year funding sources. Future capital and a value of $5,000 or more. expenditures necessitated by changes 6. The City will coordinate development of in population, changes in development, the capital improvement program with growth, redevelopment or changes in the development of the operating 1-8 budget. Future operating costs 18. If new project appropriation needs are associated with new capital identified at an interim period during the improvements will be projected and fiscal year, the funding sources will be included in the operating forecasts. identified and mid-year budget 7. The first year of the five-year capital amendments will be utilized to provide improvement program will be used as formal budgetary authority. In addition the basis for formal fiscal year budget amendments may be utilized to appropriations during the annual increase appropriations for specific budget process. capital projects. 8. The City will maintain all of its assets at a level adequate to protect the City’s Revenue Policies capital investment and to minimize 1. The City will attempt to maintain a future maintenance and replacement diversified and stable revenue system costs.as a shelter from short-run fluctuations 9. The City will identify the estimated cost in any single revenue source. of capital projects and prepare a 2. The City will attempt to obtain new funding projection that considers revenue sources as a way of ensuring revenues and operating costs to be a balanced budget. included in the Capital Improvement 3. The City will review fees/charges Program document that is submitted to annually and will design or modify the City Commission for approval. revenue systems to include provisions 10. The City will determine the most that automatically allow charges to appropriate financing method for all grow at a rate that keeps pace with the new projects. cost of providing the service. 11. If appropriate, the City will attempt to maintain a mixed policy of Cash Management/Investment Policies pay-as-you-go and borrowing against In accordance with Section 218.415, F.S., on future revenues for financing capital June 2, 2009 the City Commission adopted, by projects. Resolution, Chapter 6.6 of the Administrative 12. The City will maintain ongoing Policy Directives and Procedures Manual, maintenance schedules relating to entitled “Investment Objectives and road, sidewalk and drainage system Parameters” as the City’s Investment Policy improvements. for the Management of Public Funds. The 13. The City will address and prioritize underlying objective of the policy is to properly infrastructure needs on the basis of manage and diversify the City’s investments to protecting the health, safety and ensure: welfare of the community. 14. A CIP preparation calendar shall be 1. Safety of Capital established and adhered to. 2. Liquidity of Funds 15. Capital projects will conform to the 3. Investment Income City’s Comprehensive Plan. 16. Long-term borrowing will not be used to The purpose of this policy is to set forth the fund current operations or normal investment objectives and parameters for the maintenance. management of public funds of the City. 17. The City will strive to maintain an These policies are designed to ensure the unreserved General Fund balance at a prudent management of public funds, the level not less than 7.5% of the annual availability of operating and capital funds when General Fund revenue. needed and a competitive investment return. This investment policy applies to the 1-9 investment of public funds in excess of Portfolio Composition amounts needed to meet current expenses, A maximum of 25% of available funds may which includes cash and investment balances be directly invested in corporate notes. of City funds. Limits on Individual Sectors At the recommendation of our Investment A maximum of 10% of available funds may Manager and as part of our FY 2009/10 be invested with any one (1) sector. budget process (adoption by Ordinance) we added the following three (3) investment Limits on Individual Issuers categories to our current investment policy. A maximum of 2% of available funds may be invested with any one (1) issuer. 1. Commercial Paper Commercial paper of any United States Maturity Limitations company that is rated “Prime-1” by Moody’s The maximum length to maturity for and “A-1” by Standard & Poor’s (prime corporate notes shall be three (3) years from commercial paper). If the commercial paper the date of purchase. is backed by a letter of credit (“LOC”), the long-term debt of the LOC provider must be 3. Taxable/Tax-Exempt Municipal Bonds rated “A” or better by at least two (2) State (Florida) and/or (Florida) local nationally recognized rating agencies. government taxable and/or tax-exempt debt, general obligation and/or revenue bonds, Portfolio Compositionrated at least “Aa” by Moody’s and “AA” by A maximum of 25% of available funds may Standard & Poor’s for long-term debt, or be directly invested in prime commercial rated at least “MIG-2” by Moody’s and “SP- paper.2” by Standard & Poor’s for short-term debt. Limits on Individual SectorsPortfolio Composition A maximum of 10% of available funds may A maximum of 25% of available funds may be invested with any one (1) sector. be invested in taxable and tax-exempt General Obligation bonds. A maximum of Limits on Individual Issuers10% of available funds may be invested in A maximum of 2% of available funds may taxable and tax-exempt Revenue and be invested with any one (1) issuer. Excise tax bonds of the various municipalities of the State of Florida, Maturity Limitationsprovided none of such securities have been The maximum length to maturity for prime in default within five (5) years prior to the commercial paper shall be 270 days from date of purchase. the date of purchase. Maturity Limitations 2. Corporate Notes A maximum length to maturity for an Corporate notes issued by corporations investment in any state or local government organized and operating within the United debt security is five (5) years from the date States or by depository institutions licensed of purchase. by the United States that have a long term debt rating, at the time of purchase, at a Reserve Policies minimum “Aa” by Moody’s and a minimum The City will maintain a fund balance of at long term debt rating of “AA” by Standard & least $5,000,000. Poor’s. 1-10 Accounting, Auditing, and Financial structured the same as a serial bond issue st Reporting Policies with principal payments due August 1 and st 1. An independent audit will be interest payments due on February 1 and st performed annually. August 1 of each year. Interest rates range 2. The City will produce annual financial from 2.5% to 5.0% during the 30 year term of reports in accordance with Generally the financing. Debt Service requirements are Accepted Accounting Principles approximately $840,000 per year for the next (GAAP) as outlined by the several years. Governmental Accounting Standards Board (GASB). Debt Policy and Administration The City has established an informal policy Financing Programs and Debt regarding the utilization and management of Administrationdebt instruments. Debt is used for a variety of The City currently has three outstanding long-purposes. The principal use of debt by the term debt issues. At September 30, 2009, the City has been for making capital expenditures. principal balance outstanding totaled This informal policy was formed to establish $32,140,000. criterion and procedures for the issuance of debt financing by the City. This Debt Policy The Florida Municipal Loan Council loan is supports the commitment of the City secured solely by a covenant to budget and Commission, management, staff and other appropriate the required debt service decision makers to adhere to the sound payments each year. The loan is structured financial management practices including full the same as a serial bond issue with principal and timely repayment of all borrowings and st payments on April 1 and interest payments achieving the lowest possible cost of capital. stst on April 1 and October 1 of each year with 1. General the final maturity on April 1, 2029. Debt a) The City will analyze all funding service requirements average approximately alternatives in order to minimize $1.35 million per year over the thirty-year life the impact of debt structures on of the bonds. Interest rates range from 3.2% the taxpayers. to 5.125% depending on maturity date. b) The City may utilize debt to refinance current debt or for the The Series 2000 Revenue Bonds are bank acquisition, construction or qualified debt, secured solely by a covenant to remodeling of capital improvement budget and appropriate the required debt projects that cannot be funded service each year. This loan is structured the from current revenue sources or in same as a serial bond issue with annual such cases wherein it is more st principal payments due on October 1 of each equitable to the user of the project year and semi-annual interest payments on to finance the project over its stst April 1 and October 1. Debt service useful life. requirements average approximately $510,000 per year over the twenty year life of the 2. Debt Structure obligation. The interest rate is 5.04%. The City may consider the use of credit enhancements (letters of credit, The Series 2002 Revenue Bonds were bond insurance, surety bonds, etc.) financed through the Florida when such credit enhancements Intergovernmental Finance Commission. The process cost effective. loan is secured solely by the covenant to budget and appropriate the required debt service payments each year. This loan is 1-11 3. Issuance of Obligations to repay the debt. There are different ways for a) The City may retain an a City to achieve debt financing. The City may independent financial advisor for obtain a bank loan, issue special revenue advice on debt structuring and bonds or ask the residents to approve a ballot marketing debt issuances. item authorizing the issuance of general b) The City may also retain obligation bonds. The Commission considers independent bond counsel and the asset’s useful life and current economic disclosure counsel for legal and conditions, to determine the appropriate procedural advice on all debt financing instrument. issuances. c) As necessary, the City may retain Cash Management other service advisors, such as All funds, other than restricted cash held by trustees, underwriters and pricing fiscal agents resulting from borrowing advisors. transactions, are centrally managed through d) Any process utilized to select the use of a pooled cash account. During the professional service providers in year, all funds in the pooled cash accounts connection with the City’s debt were held in an interest bearing checking program shall be in conformance account collateralized through the State with City purchasing policies, Treasury Public Depository program or with procedures and requirements. the Florida State Board of Administration (SBA) investment pool. The checking account 4. Maturity of the Debt and SBA investment pool are fully insured and Bonds will generally not have more immediately available and considered as cash than thirty (30) year duration. and cash equivalents. 5. Payment of Debt With the exclusion of accounts held by fiscal In order to ensure the timely agents, the total portfolio ranged from $10 to remittance of bond payments, such $12 million. payments will be paid by recurring wire transfer on or before the bond’s Risk Management respective due date. The City is insured with the Florida Municipal Insurance Trust for liability, property and Although the City Charter makes no reference workers compensation coverage. The liability to limitations in establishing debt, the City has limit under the policy is $5,000,000. limited its borrowing to prudent levels that are able to be satisfied with existing revenue and cash flow projections. The City utilizes debt financing on large expenditures for capital projects or purchases that may be depreciated over their useful lives. By using debt financing, the cost of the expenditure is amortized over its useful life allowing the expenditure to be matched against revenue streams from those receiving the benefits. When establishing debt, there are a number of factors that must be considered in the process. These factors include the long-term needs of the City and the amount of resources available 1-12 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 31,126 Population per State Estimate * 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, 2009. **U.S. Census Bureau, Profile of General Demographic Characteristics: 2000 for Aventura, Florida ***City of Aventura comprehensive plan 1-13 2010/11 BUDGET PREPARATION CALENDAR DATE RESPONSIBILITY ACTION REQUIRED April 5 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 17 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 15 City Commission Budget Review Meeting, adopt tentative ad City Manager valorem rate to transmit to County for notification purposes. September 14 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. 1-14 City of Aventura, Florida Assessed Value and Estimated Actual Assessed Value of Taxable Property Last Ten Fiscal Years Fiscal YearTaxLess:Total Taxable EndedRollRealPersonalTax ExemptAssessed September 30,Year Property Property Real Property Value 200120003,349,591,933 $ 160,779,980 $ N/A3,510,371,913 $ 200220013,752,226,238 162,055,639 N/A3,914,281,877 200320024,007,501,399 160,384,595 N/A4,167,885,994 200420034,569,228,195 161,725,854 N/A4,730,954,049 200520045,378,718,735 178,342,801 N/A5,557,061,536 200620056,780,880,599 187,347,215 (351,806,315) 6,616,421,499 200720068,331,742,670 201,721,611 (372,540,477) 8,160,923,804 200820079,774,193,983 227,245,274 (391,557,538) 9,609,881,719 200920089,860,466,135 209,118,365 (629,776,968) 9,439,807,532 201020098,472,085,281 221,526,640 (629,776,968) *8,063,834,953 Note: (1) Florida Law requires that all property be assessed at current fair market value. 1-15 Tax Rate Comparison The City of Aventura has the lowest tax rate in Miami-Dade County. The following table compares the 2009/10 fiscal year adopted tax rates of the cities located in Miami-Dade County: 1-16 Where Your Tax Dollars Go Based on 2009/10 Tax Rates Florida Inland City of Navigation Aventura, 9.27% District, 0.19% South Florida Water Management District, 2.87% Evergaldes, 0.48% Miami-Dade County, 44.23% Miami-Dade County School Board 42.96% Components of Property Tax bill for 2009/10 1-17 Comparison of Number of Employees îðð ïçð ïèè ïèê ïèê ïèì ïèð ïéð ïêì ïêí ïêð ïêð ïëë ïìð 323 ïîð 324324 33+33+ 33/ 334 34,34, 342 ïðð èð êð ðïñðîðîñðíðíñðìðìñðëðëñðêðêñðéðéñðèðèñðçðçñïðïðñïï Ý·¬§©·¼»Ð±´·½» 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11 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 4.6 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 Finance10 10 12 11 12 8 8 7 7 7 Information Technology 0 0 0 0 0 5 5 5 6 6 Public Safety 102 108 108 110 115 120 119 119 121 120 Community Development 12 12 11 11 10 10 10 9 9 8.4 Arts & Cultural Center 0 0 0 0 0 0 0 1 0 0 Community Services 17 16 16 16 17 24 31 28 28 28 Charter School* 0 0 0 2 2 3 3 3 3 3 Total 155 160 163 164 170 184 190 186 188 186 * Included in Charter School Fund Budget Document 1-18 SUMMARY OF ALL FUNDS 2-1 2-2 CITY OF AVENTURA SUMMARY OF ALL FUNDS 2010/11 OPERATING & CAPITAL OUTLAY DEPT./APPROVEDCITY MANAGERCOMMISSION DIV.ACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY2007/082008/092009/102010/112010/11 1000/2999Personal Services15,146,035$ 16,588,386$ 17,602,188$ 17,959,235$ 17,959,235$ 3000/3999Contractual Services4,906,288 4,977,649 4,951,823 5,096,375 5,096,375 4000/4999Other Charges/Svcs3,740,223 3,772,375 3,783,405 3,992,904 3,992,904 5000/5399Commodities640,683 508,195 580,600 652,600 652,600 5400/5999Other Operating Expenses266,023 434,897 228,043 256,260 256,260 Subtotal24,699,252 26,281,502 27,146,059 27,957,374 27,957,374 6000/6999Capital Outlay7,329,648 4,444,608 22,729,354 18,070,633 18,070,633 7000/7999Debt Service2,702,912 2,706,178 2,726,196 2,722,813 2,722,813 8000/8999Transfer to Funds- - - - - Total Expenditures34,731,812$ 33,432,288$ 52,601,609$ 48,750,820$ 48,750,820$ COMPARATIVE PERSONNEL SUMMARY 2007/082008/092009/102010/11 City Commission7.0 7.0 7.0 7.0 Office of the City Manager5.0 5.0 5.0 4.6 Legal- - - - City Clerk's Office2.0 2.0 2.0 2.0 Finance8.0 7.0 7.0 7.0 Information Technology5.0 5.0 6.0 6.0 Public Safety119.0 119.0 121.0 120.0 Community Development10.0 9.0 9.0 8.4 Charter School*3.0 3.0 3.0 3.0 Community Services17.0 16.0 16.0 16.0 Arts & Cultural Center- - - - Total Full Time Employees176.0 173.0 176.0 174.0 Total Part Time Employees14.0 12.0 12.0 12.0 * Included in Charter School Fund Budget Document 2-3 CITY OF AVENTURA FUND BALANCE ANALYSIS DEPT./APPROVEDCITY MANAGERCOMMISSION DIV.ACTUALACTUALBUDGETPROPOSALAPPROVAL NO.DEPARTMENT2007/082008/092009/102010/112010/11 GENERAL FUND (001) Beginning Balance/Carryover13,994,179$ 15,710,661$ 16,903,374$ 16,000,000$ 16,000,000$ Revenues/Sources35,140,266 34,601,324 30,860,025 29,561,281 29,561,281 Expenditures/Uses(28,943,308) (29,778,584) (31,633,383) (30,127,793) (30,127,793) Ending Fund Balance20,191,137$ 20,533,401$ 16,130,016$ 15,433,488$ 15,433,488$ SPECIAL REVENUE FUNDS: POLICE EDUCATION FUND (110) Beginning Balance/Carryover4,601$ -$ 13,733$ -$ -$ Revenues/Sources8,628 8,106 7,000 7,000 7,000 Expenditures/Uses(2,541) (5,061) (20,733) (7,000) (7,000) Ending Fund Balance10,688$ 3,045$ -$ -$ -$ STREET MAINTENANCE FUND (120) Beginning Balance/Carryover413,552$ -$ 63,606$ -$ -$ Revenues/Sources2,374,869 1,558,944 1,551,000 1,480,000 1,480,000 Expenditures/Uses(2,946,632) (1,337,127) (1,614,606) (1,480,000) (1,480,000) Ending Fund Balance(158,211)$ 221,817$ -$ -$ -$ POLICE CAPITAL OUTLAY IMPACT FEE FUND (140) Beginning Balance/Carryover82,534$ -$ 16,337$ 16,337$ 16,337$ Revenues/Sources1,407 15,714 500 - - Expenditures/Uses(75,227) (8,091) (16,837) (16,337) (16,337) Ending Fund Balance8,714$ 7,623$ -$ -$ -$ PARK DEVELOPMENT FUND (170) Beginning Balance/Carryover1,895,417$ -$ 490,930$ -$ -$ Revenues/Sources34,749 5,302 - - - Expenditures/Uses(1,162,610) (281,928) (490,930) - - Ending Fund Balance767,556$ (276,626)$ -$ -$ -$ 911 FUND (180) Beginning Balance/Carryover-$ -$ 123,216$ 100,000$ 100,000$ Revenues/Sources183,459 258,795 223,000 223,000 223,000 Expenditures/Uses(126,036) (193,002) (346,216) (323,000) (323,000) Ending Fund Balance57,423$ 65,793$ -$ -$ -$ DEBT SERVICE FUNDS (230-290) Beginning Balance/Carryover22,494$ -$ 20,793$ -$ -$ Revenues/Sources2,706,649 2,706,563 2,705,403 2,722,813 2,722,813 Expenditures/Uses(2,702,912) (2,706,178) (2,726,196) (2,722,813) (2,722,813) Ending Fund Balance26,231$ 385$ -$ -$ -$ CAPITAL PROJECT FUNDS (320-391) Beginning Balance/Carryover-$ -$ 864,859$ -$ -$ Revenues/Sources- 2,250,000 - - - Expenditures/Uses(300,462) (2,932,852) (864,859) - - $ -$ -$ Ending Fund Balance(300,462)$ (682,852)$ - STORMWATER UTILITY FUND (410) Beginning Balance/Carryover38,907$ -$ -$ -$ -$ Revenues/Sources899,957 911,463 841,458 841,458 841,458 Expenditures/Uses(670,602) (651,175) (841,458) (841,458) (841,458) Ending Fund Balance268,262$ 260,288$ -$ -$ -$ POLICE OFF DUTY SERVICES FUND (620) Beginning Balance/Carryover-$ -$ -$ -$ -$ Revenues/Sources296,467 268,640 300,000 240,000 240,000 Expenditures/Uses(254,995) (218,877) (300,000) (240,000) (240,000) Ending Fund Balance41,472$ 49,763$ -$ -$ -$ 2-4 GENERAL FUND 2-5 CITY OF AVENTURA GENERAL FUND - 001 SUMMARY OF BUDGET 2010/11 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 CATEGORY2007/082008/092009/102010/112010/11 Current Revenues35,059,266$ 34,477,324$ 30,735,025$ 29,397,281$ 29,397,281$ Transfers81,000 124,000 125,000 164,000 164,000 Carryover13,994,179 15,710,661 16,903,374 16,000,000 16,000,000 Total Revenues49,134,445$ 50,311,985$ 47,763,399$ 45,561,281$ 45,561,281$ EXPENDITURES DEPT./APPROVEDCITY MANAGERCOMMISSION DIV.ACTUALACTUALBUDGETPROPOSALAPPROVAL NO.DEPARTMENT2007/082008/092009/102010/112010/11 Operating Expenditures: 0101City Commission114,268$ 111,249$ 118,943$ 119,927$ 119,927$ 0501Office of the City Manager837,800 858,771 913,875 824,416 824,416 0601Legal192,763 308,658 280,000 280,000 280,000 0801City Clerk's Office265,947 269,248 279,399 286,068 286,068 1001Finance753,394 775,748 841,488 849,590 849,590 1201Information Technology714,051 743,547 879,272 915,901 915,901 2001Public Safety12,106,678 13,270,179 14,040,336 14,564,377 14,564,377 4001Community Development2,225,105 1,946,000 1,482,789 1,477,308 1,477,308 5001Community Services3,964,088 4,214,158 4,305,401 4,464,912 4,464,912 7001Arts & Cultural Center- 154,479 419,823 684,875 684,875 9001Non-Departmental1,682,797 1,572,516 1,614,000 1,614,000 1,614,000 Subtotal22,856,891 24,224,553 25,175,326 26,081,374 26,081,374 Capital Outlay 8005Office of the City Manager2,939 2,452 4,000 2,000 2,000 8006Legal- - - - - 8008City Clerk's Office2,820 1,589 3,000 - - 8010Finance20,866 3,079 2,000 6,000 6,000 8012Information Technology88,509 35,926 440,148 96,000 96,000 8020Public Safety1,039,604 725,829 1,174,714 889,900 889,900 8040Community Development8,012 2,693 69,100 3,000 3,000 8050Community Services2,697,082 407,596 2,179,920 672,450 672,450 8070Arts & Cultural Center- - 325,000 100,000 100,000 8090Non-Departmental- 38,280 1,550 - - 8090CIP Reserve- - 16,130,016 15,433,488 15,433,488 Subtotal3,859,832 1,217,444 20,329,448 17,202,838 17,202,838 Transfer to Funds2,226,585 4,336,587 2,258,625 2,277,069 2,277,069 Subtotal2,226,585 4,336,587 2,258,625 2,277,069 2,277,069 Total28,943,308$ 29,778,584$ 47,763,399$ 45,561,281$ 45,561,281$ 2-6 CITY OF AVENTURA GENERAL FUND - 001 CATEGORY SUMMARY 2010/11 REVENUE PROJECTIONS APPROVEDCITY MANAGERCOMMISSION OBJECTACTUALACTUALBUDGETPROPOSALAPPROVAL CODECATEGORY2007/082008/092009/102010/112010/11 310000/319999Locally Levied Taxes23,498,629$ 23,674,227$ 20,508,037$ 19,859,154$ 19,859,154$ 320000/329999Licenses & Permits6,264,736 4,769,085 4,520,000 4,385,000 4,385,000 330000/339999Intergovernmental Revenues2,418,246 2,398,865 3,288,788 2,175,677 2,175,677 340000/349999Charges for Services1,531,242 1,457,659 1,341,200 1,660,450 1,660,450 350000/359999Fines & Forfeitures424,016 1,893,654 797,000 897,000 897,000 360000/369999Miscellaneous Revenues922,397 283,834 280,000 420,000 420,000 380000/389999Transfer from Funds81,000 124,000 125,000 164,000 164,000 399900/399999Fund Balance13, 15,710,661994,179 16,903,374 16,000,000 16,000,000 Total Available General Fund49,134,445$ 50,311,985$ 47,763,399$ 45,561,281$ 45,561,281$ EXPENDITURES APPROVEDCITY MANAGERCOMMISSION OBJECTACTUALACTUALBUDGETPROPOSALAPPROVAL CODECATEGORY2007/082008/092009/102010/112010/11 1000/2999Personal Services14,891,040 16,369,509 17,302,188 17,719,235 17,719,235 3000/3999Contractual Services3,475,286 3,500,243 3,420,823 3,586,375 3,586,375 4000/4999Other Charges & Services3,673,954 3,675,812 3,673,405 3,882,904 3,882,904 5000/5399Commodities640,683 508,195 576,600 648,600 648,600 5400/5499Other Operating Expenses175,928 170,794 202,310 244,260 244,260 Total operating expenses22,856,891 24,224,553 25,175,326 26,081,374 26,081,374 6000/6999Capital Outlay3,859,832 1,217,444 20,329,448 17,202,838 17,202,838 8000/8999Transfer to Funds2, 4,336,587226,585 2,258,625 2,277,069 2,277,069 Total expenditures28,943,308$ 29,778,584$ 47,763,399$ 45,561,281$ 45,561,281$ 2-7 GENERAL FUND - 001 FUND BALANCE ANALYSIS 2010/11 REVENUE PROJECTIONS APPROVEDCITY MANAGERCOMMISSION ACTUALACTUALBUDGETPROPOSALAPPROVAL CATEGORY2007/082008/092009/102010/112010/11 Beginning Fund Balance13,994,179$ 15,710,661$ 16,903,374$ 16,000,000$ 16,000,000$ Revenues/Sources: Locally Levied Taxes Property Taxes15,942,020$ 15,454,319$ 13,248,037$ 11,940,154$ 11,940,154$ Utility Taxes4,299,132 4,590,306 4,185,000 4,551,000 4,551,000 Unified Comm. Tax2,442,771 2,861,566 2,400,000 2,600,000 2,600,000 City Business Tax 814,706 768,036 675,000 768,000 768,000 Subtotal23,498,629 23,674,227 20,508,037 19,859,154 19,859,154 Licenses & Permits6,264,736 4,769,085 4,520,000 4,385,000 4,385,000 Intergovernmental Rev.2,418,246 2,398,865 3,288,788 2,175,677 2,175,677 Charges for Services1,531,242 1,457,659 1,341,200 1,660,450 1,660,450 Fines & Forfeitures424,016 1,893,654 797,000 897,000 897,000 Miscellaneous922,397 283,834 280,000 420,000 420,000 Interfund Transfers In81,000 124,000 125,000 164,000 164,000 Subtotal11,641,637 10,927,097 10,351,988 9,702,127 9,702,127 Total Revenues/Sources35,140,266$ 34,601,324$ 30,860,025$ 29,561,281$ 29,561,281$ APPROVEDCITY MANAGERCOMMISSION OBJECTACTUALACTUALBUDGETPROPOSALAPPROVAL CODECATEGORY2007/082008/092009/102010/112010/11 Expenditures/Uses: Operating Expenditures 0101City Commission114,268$ 111,249$ 118,943$ 119,927$ 119,927$ 0501Office of the City Manager837,800 858,771 913,875 824,416 824,416 0601Legal192,763 308,658 280,000 280,000 280,000 0801City Clerk's Office265,947 269,248 279,399 286,068 286,068 1001Finance753,394 775,748 841,488 849,590 849,590 1201Information Technology714,051 743,547 879,272 915,901 915,901 2001Public Safety12,106,678 13,270,179 14,040,336 14,564,377 14,564,377 4001Community Development2,225,105 1,946,000 1,482,789 1,477,308 1,477,308 5001Community Services3,964,088 4,214,158 4,305,401 4,464,912 4,464,912 7001Arts & Cultural Center- 154,479 419,823 684,875 684,875 9001Non-Departmental1,682,797 1,572,516 1,614,000 1,614,000 1,614,000 Total Operating Expenditures22,856,891 24,224,553 25,175,326 26,081,374 26,081,374 Capital Outlay Expenditures3,859,832 1,217,444 4,199,432 1,769,350 1,769,350 Interfund Transfers Out2,226,585 4,336,587 2,258,625 2,277,069 2,277,069 Total Expenditures/Uses28,943,308 29,778,584 31,633,383 30,127,793 30,127,793 Ending Fund Balance Designated for Capital Improvements20,191,137 20,533,401 16,130,016 15,433,488 15,433,488 2-8 REVENUE PROJECTIONS 2-9 CITY OF AVENTURA GENERAL FUND - 001 REVENUE PROJECTIONS 2010/11 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 Locally Levied Taxes 3111000Ad Valorem Taxes-Current15,719,769$ 15,062,722$ 13,223,037$ 11,879,670$ 11,879,670$ 3112000Ad Valorem Taxes-Delinquent222,251 126,283 25,000 60,484 60,484 3125200Section 185 Premium Tax- 265,314 - - - 3141000Utility Tax-Electric3,635,065 3,706,940 3,500,000 3,700,000 3,700,000 3143000Utility Tax-Water619,650 831,390 650,000 800,000 800,000 3144000Utility Tax-Gas44,417 51,976 35,000 51,000 51,000 3149000Unified Communications Tax2,442,771 2,861,566 2,400,000 2,600,000 2,600,000 3161000City Business Tax 814,706 768,036 675,000 768,000 768,000 Subtotal23,498,629 23,674,227 20,508,037 19,859,154 19,859,154 Licenses & Permits 3221000Building Permits1,615,627 997,205 700,000 700,000 700,000 3221500Radon/Code Comp Admn. Fee659 52 - - - 3222000Certificate of Occupancy339,015 118,636 25,000 15,000 15,000 3231000Franchise Fee-Electric3,762,159 3,130,232 3,300,000 3,150,000 3,150,000 3234000Franchise Fee-Gas51,539 67,928 50,000 65,000 65,000 3237100Franchise Fee-Sanitation 426,880 415,924 410,000 420,000 420,000 3238000Franchise Fee-Towing30,093 30,093 30,000 30,000 30,000 3291000Engineering Permits38,764 9,015 5,000 5,000 5,000 Subtotal6,264,736 4,769,085 4,520,000 4,385,000 4,385,000 Intergovernmental Revenues 3312100Bulletproof Vests2,965 8,334 - - - 3312251Aggressive Driving Program- 120,145 - - - 3312276American Recovery Reinvestme n -- 1,014,788 - - 3312550Byrne Grant7,336 148 - - - 3312910FEMA 62,462 73,996 - - - 3342009Justice Assistance Grant- 5,653 86,000 - - 3342090Misc. State Grants- 30,270 - - - 3344901Maintenance Agreement Paymen 8,6778,677 - 8,677 8,677 3351200State Revenue Sharing390,923 347,225 365,000 350,000 350,000 3351500Alcoholic Beverage License14,867 16,745 15,000 15,000 15,000 3351800Half Cent Sales Tax1,875,399 1,731,828 1,758,000 1,750,000 1,750,000 3354930Fuel Tax Refund12,724 11,208 8,000 8,000 8,000 3382000County Business Tax42,893 44,636 42,000 44,000 44,000 Subtotal2,418,246 2,398,865 3,288,788 2,175,677 2,175,677 Charges For Services 3413000Certificate of Use Fees5,715 5,145 5,200 5,200 5,200 3419000Election Filing Fees- - - 250 250 3419500Lien Search Fees37,286 47,708 25,000 25,000 25,000 3421300Police Services Agreement484,571 508,521 656,000 760,000 760,000 3425000Development Review Fees197,197 73,270 25,000 25,000 25,000 3471000Rec/Cultural Events66,415 55,189 60,000 60,000 60,000 3472000Parks & Recreation Fees110,210 124,206 90,000 125,000 125,000 3472500Community Center Fees193,703 181,844 175,000 175,000 175,000 3473000AACC Fees and Rentals- - 30,000 150,000 150,000 3474000Founders Day42,679 34,200 40,000 35,000 35,000 3475000Summer Recreation393,466 427,576 235,000 300,000 300,000 Subtotal1,531,242 1,457,659 1,341,200 1,660,450 1,660,450 2-10 Fines & Forfeitures 3511000County Court Fines 401,368404,653 390,000 390,000 390,000 3541000Code Violation Fines19,363 16,312 7,000 7,000 7,000 3542000Red Light Violations- 1,475,974 400,000 500,000 500,000 Subtotal424,016 1,893,654 797,000 897,000 897,000 Misc. Revenues 3611000Interest Earnings853,977 234,623 250,000 350,000 350,000 3644200Sale of Assets40,359 27,096 5,000 5,000 5,000 3644910Lost/Abandoned Property- 529 - - - 3662000AACC Contributions- - - - - 3662010Brick Pavers- - - 25,000 25,000 3662020Honor Roll- - - 15,000 15,000 3691000Cobra Billings4,542 - - - - 3699000Misc. Revenues23,519 21,586 25,000 25,000 25,000 Subtotal922,397 283,834 280,000 420,000 420,000 Non-Revenue 3811018Transfer from 911 Fund51,000 94,000 125,000 164,000 164,000 3811019Transfer from Charter School Op30,000 30,000 - - - 3999000Carryover13,994,179 15,710,661 16,903,374 16,000,000 16,000,000 Subtotal14,075,179 15,834,661 17,028,374 16,164,000 16,164,000 Total Available General Fund$ 50,311,98549,134,445$ 47,763,399$ 45,561,281$ 45,561,281$ 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 Appraiser. The amount is then budgeted at 95% of its 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 Appraiser is $7,244,606,607. This amount is 10.2% or $819,228,346 lower than last year. The City experienced a reduction in the taxable assessed property values due to the impact of the decline in the housing market caused by the economic recession. The ad valorem millage levy for fiscal year 2010/11 is recommended to be 1.7261, which is the same rate adopted last year. This will generate $11,879,670 compared to last year’s amount of $13,223,037. This represents the sixteenth year without an increase. City Tax Rate History: ß¼Ê¿´±®»³Ì¿¨»Ý«®®»²¬ 1995/96 to 2006/07 – 2.2270 x3,Ë444Ë444 x3.Ë444Ë444 2007/08 to present – 1.7261 x30Ë444Ë444 x32Ë444Ë444 x34Ë444Ë444 x,Ë444Ë444 x.Ë444Ë444 x0Ë444Ë444 x2Ë444Ë444 x 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. ß¼Ê¿´±®»³Ì¿¨»Ü»´·²¯«»²¬ x2/4Ë444 x244Ë444 x3/4Ë444 x344Ë444 x/4Ë444 x 2-12 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. Ë¬·´·¬§Ì¿¨Û´»½¬®·½ x1Ë,44Ë444 x1Ë-44Ë444 x1Ë.44Ë444 x1Ë/44Ë444 x1Ë044Ë444 x1Ë144Ë444 x1Ë244Ë444 x1Ë344Ë444 x1Ë444Ë444 x2Ë+44Ë444 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 two fiscal years. x+44Ë444 x,44Ë444 x-44Ë444 x.44Ë444 x/44Ë444 x044Ë444 x144Ë444 x244Ë444 x344Ë444 x 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. x324Ë444 x344Ë444 x,4Ë444 x.4Ë444 x04Ë444 x24Ë444 x 2-13 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. x1Ë444Ë444 x2Ë/44Ë444 x2Ë444Ë444 x3Ë/44Ë444 x3Ë444Ë444 x/44Ë444 x 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 2009/10 fiscal year. x+44Ë444 x,44Ë444 x-44Ë444 x.44Ë444 x/44Ë444 x044Ë444 x144Ë444 x244Ë444 x344Ë444 x LICENSES AND PERMITS 3221000 Building Permits – Permits must be issued to any individual or business that 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 the same amount as compared with the 2009/10 levels. x1Ë444Ë444 x2Ë/44Ë444 x2Ë444Ë444 x3Ë/44Ë444 x3Ë444Ë444 x/44Ë444 x 2-14 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 slight increase compared to the actual amount collected for 2008/09. Ú®¿²½¸·»Ú»»Û´»½¬®·½ x0Ë444Ë444 x1Ë/44Ë444 x1Ë444Ë444 x2Ë/44Ë444 x2Ë444Ë444 x3Ë/44Ë444 x3Ë444Ë444 x/44Ë444 x 32134000 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. Ú®¿²½¸·»Ú»»Ù¿ x-4Ë444 x.4Ë444 x/4Ë444 x04Ë444 x14Ë444 x24Ë444 x34Ë444 x 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. Ú®¿²½¸·»Ú»»Í¿²·¬¿¬·±² x0/4Ë444 x044Ë444 x1/4Ë444 x144Ë444 x2/4Ë444 x244Ë444 x3/4Ë444 x344Ë444 x/4Ë444 x 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. 2-15 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 2009/10 fiscal year and expectations for next year. INTERGOVERNMENTAL REVENUES 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 th cigarette tax and 8 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. Í¬¿¬»Î»ª»²«»Í¸¿®·²¹ x0/4Ë444 x044Ë444 x1/4Ë444 x144Ë444 x2/4Ë444 x244Ë444 x3/4Ë444 x344Ë444 x/4Ë444 x 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 slight reduction compared to the prior year. Ø¿´ºÝ»²¬Í¿´»Ì¿¨ x3Ë+44Ë444 x3Ë,/4Ë444 x3Ë,44Ë444 x3Ë-/4Ë444 x3Ë-44Ë444 x3Ë./4Ë444 x3Ë.44Ë444 x3Ë//4Ë444 2-16 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. Ý±«²¬§Þ«·²»Ì¿¨ x.4Ë444 x/4Ë444 x04Ë444 x14Ë444 x24Ë444 x34Ë444 x 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 renegotiated in 2010. 3425000 Development Review Fees – These are fees charged to developers for costs associated with the interdepartmental review of new development proposals such as site plans and plats. 3471000 Recreation/Cultural Events – This is the amount paid by City residents to participate in various trips and events sponsored by the City. The revenues are offset by an expenditure account in the Community Services Department. 3472000 Parks & Recreation Fees – This includes non-resident fees for entering the park and user fees associated with the various programs at Founders Park 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 City’s corporate limits violates a City code. 2-17 3542000 Intersection Safety 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. 3811019 Transfer from Charter School Fund – This represents reimbursement to the General Fund to cover administrative expenses. The charge is proposed to be waive for the 2010/11 fiscal year. 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 amount budgeted represents the total needed to fund anticipated future capital projects and to balance the revenues with projected expenditures. 2-18 CITY COMMISSION 2-19 CITY OF AVENTURA CITY COMMISSION 2010/11 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 community’s needs 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 RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services62,076$ 62,168$ 62,063$ 62,063$ 62,063$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services33,579 34,657 35,780 36,764 36,764 5000/5399Commodities1,834 461 3,300 3,300 3,300 5400/5499Other Operating Expenses16,779 13,963 17,800 17,800 17,800 Total Operating Expenses114,268$ 111,249$ 118,943$ 119,927$ 119,927$ PERSONNEL ALLOCATION SUMMARY Position No.Position Title2007/082008/092009/102010/11 0301Mayor1.0 1.0 1.0 1.0 0401Commissioner1.0 1.0 1.0 1.0 0402Commissioner1.0 1.0 1.0 1.0 0403Commissioner1.0 1.0 1.0 1.0 0404Commissioner1.0 1.0 1.0 1.0 0405Commissioner1.0 1.0 1.0 1.0 0406Commissioner1.0 1.0 1.0 1.0 Total7.0 7.0 7.0 7.0 2-20 CITY OF AVENTURA CITY COMMISSION 2010/11 BUDGETARY ACCOUNT SUMMARY 001-0101-511 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 PERSONAL SERVICES 1210Commission Salaries55,000$ 55,000$ 55,000$ 55,000$ 55,000$ 2101FICA6,761 6,859 6,865 6,865 6,865 2401Workers' Compensation315 309 198 198 198 Subtotal62,076 62,168 62,063 62,063 62,063 OTHER CHARGES & SERVICES 4030Legislative Expenses33,579 34,657 35,780 36,764 36,764 Subtotal33,579 34,657 35,780 36,764 36,764 COMMODITIES 5101Office Supplies513 - 300 300 300 5290Other Operating supplies1,321 461 3,000 3,000 3,000 Subtotal1,834 461 3,300 3,300 3,300 OTHER OPERATING EXPENSES 5410Subscriptions & Memberships13,593 7,297 7,800 7,800 7,800 5420Conferences & Seminars3,186 6,666 10,000 10,000 10,000 Subtotal16,779 13,963 17,800 17,800 17,800 Total City Commission114,268$ 111,249$ 118,943$ 119,927$ 119,927$ 2-21 CITY COMMISSION BUDGET JUSTIFICATIONS 4030 Legislative Expense – This account represents the $5,252 established per Commissioner to offset expenses incurred in the performance of their official duties. 5410 Subscriptions & Memberships – The following memberships are included for funding: Florida League of Cities National League of Cities Miscellaneous Seminars 5420 Conferences & Seminars – Funding for this purpose is essential in order to keep informed of changing and new developments in local government. Florida League of Cities National League of Cities Miscellaneous Seminars 2-22 OFFICE OF THE CITY MANAGER 2-23 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 2010/11 DEPARTMENT DESCRIPTION Maintain a City government structure that represents the needs of the community and provides quality services in an efficient, businesslike and professional manner. Responsible for the overall management of all functions and activities of the City's operations, preparation of annual budget and 5-year CIP document and ensures the proper implementation of policies and ordinances adopted by the City Commission. Provides recommendations and solutions to community concerns. Utilizes customer service focus process to respond to citizen requests. Coordinates personnel function for City operations. OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services681,928$ 728,892$ 745,575$ 661,116$ 661,116$ 3000/3999Contractual Services55,130 53,388 53,000 53,000 53,000 4000/4999Other Charges & Services90,997 67,651 96,500 91,500 91,500 5000/5399Commodities3,272 2,692 5,500 5,500 5,500 5400/5499Other Operating Expenses6,473 6,148 13,300 13,300 13,300 Total operating expenses837,800$ 858,771$ 913,875$ 824,416$ 824,416$ PERSONNEL ALLOCATION SUMMARY Position No.Position Title2007/082008/092009/102010/11 0101City Manager1.0 1.0 1.0 1.0 0601Capital Projects Manager1.0 1.0 1.0 - 4701Capital Projects Manager/Code Enforcement Office -- - 0.6 0701Assistant to City Manager/Personnel Officer1.0 1.0 1.0 1.0 0201Secretary to City Manager1.0 1.0 1.0 1.0 0801Receptionist/Inform. Clerk1.0 1.0 1.0 1.0 Total5.0 5.0 5.0 4.6 2-24 Organization Chart City Manager Assistant to City Capital Projects City Manager's Manager/Personnel Manager/Code Officer Secretary Officer Receptionist/ Information Clerk 2-25 CITY OF AVENTURA OFFICE OF THE CITY MANAGER 2010/11 OBJECTIVES 1. Provide completed reports and recommendations on a timely basis upon which the City Commission can make policy decisions. th 2. Prepare and submit budget to the City Commission by July 10 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 5-year Capital Improvement Program document and submit to the City Commission by June 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 Arts & Cultural Center start up operations. 13. Maintain effective personnel system to allow for timely recruitment and hiring of employees. PERFORMANCE WORKLOAD INDICATORS ACTUALACTUALPROJECTEDESTIMATE 2007/082008/092009/102010/11 Citizen Requests & Inquires 66565050 Commission Requests 30303030 Community Meetings Attended 20202020 Agenda Back up Items Prepared 62565050 No. of Newsletters & Reports Issued 5555 Annual Budget & CIP Prepared 2222 School Budget 1111 City Manager Briefing Reports 12121212 Capital Projects Oversight 16161616 Capital Projects Completed 16161616 School Advisory Committee Meeting 7555 Number of New Hires 4444 2-26 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 PERSONAL SERVICES 1201Employee Salaries484,803$ 516,494$ 525,836$ 468,314$ 468,314$ 2101FICA28,362 30,316 40,226 35,826 35,826 2201Pension77,395 87,602 92,724 83,852 83,852 2301Health, Life & Disability85,091 89,000 80,477 67,404 67,404 2401Workers' Compensation6,277 5,480 6,312 5,720 5,720 Subtotal681,928 728,892 745,575 661,116 661,116 CONTRACTUAL SERVICES 3140Background-New Employees- 96 - - - 3170Lobbyist Services50,040 50,000 50,000 50,000 50,000 3180Medical Exams-New Employees5,090 3,292 3,000 3,000 3,000 Subtotal55,130 53,388 53,000 53,000 53,000 OTHER CHARGES & SERVICES 4001Travel & Per Diem2,609 2,500 4,000 4,000 4,000 4040Administrative Expenses- 147 600 600 600 4041Car Allowance9,400 11,400 11,400 11,400 11,400 4101Communication Services1,808 1,952 2,500 2,500 2,500 4701Printing & Binding3,456 642 3,000 3,000 3,000 4710Printing\Newsletter47,980 43,738 53,000 53,000 53,000 4910Advertising25,744 7,272 22,000 17,000 17,000 Subtotal90,997 67,651 96,500 91,500 91,500 COMMODITIES 5101Office Supplies2,840 2,260 4,000 4,000 4,000 5120Computer Operating Supplies- - 1,000 1,000 1,000 5290Other Operating Supplies432 432 500 500 500 Subtotal3,272 2,692 5,500 5,500 5,500 OTHER OPERATING EXPENSES 5410Subscriptions & Memberships4,725 4,390 6,800 6,800 6,800 5420Conferences & Seminars1,514 1,678 3,000 3,000 3,000 5450Training- 80 2,500 2,500 2,500 5901Contingency234 - 1,000 1,000 1,000 Subtotal6,473 6,148 13,300 13,300 13,300 Total City Manager837,800$ 858,771$ 913,875$ 824,416$ 824,416$ 2-27 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 2-28 LEGAL 2-29 CITY OF AVENTURA LEGAL 2010/11 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. 2-30 CITY OF AVENTURA LEGAL 2010/11 BUDGETARY ACCOUNT SUMMARY 001-0601-514 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 CONTRACTUAL SERVICES 3120Prof. Services - Legal192,668$ 306,498$ 275,000$ 275,000$ 275,000$ 3301Court Costs & Fees95 - - - - Subtotal192,763 306,498 275,000 275,000 275,000 OTHER OPERATING EXPENSES 5901Contingency- 2,160 5,000 5,000 5,000 Subtotal- 2,160 5,000 5,000 5,000 Total Legal192,763$ 308,658$ 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, P.L. at an hourly rate of $197, other special counsel and Leibowitz & Associates, P.A. to perform legal services required by the City Commission and City Manager. 2-31 CITY CLERK’S OFFICE 2-32 CITY OF AVENTURA CITY CLERK'S OFFICE 2010/11 DEPARTMENT DESCRIPTION To record and maintain an accurate record of the official actions of the City Commission and Advisory Boards. Serve as the local Elections Supervisor. Provide notice of all required meetings, effect legal advertising and respond to public records requests. Implement and maintain records management program. Administer publication and supplement of City Code Book. Maintain custody of City Seal and all City records. Assist in preparation of agenda items, prepare and distribute agenda packages and recaps. Schedule Code Enforcement Hearings and provide administrative support to Special Master. Provide clerical support to the City Commission. Assist City Manager’s Office with special projects. OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services193,765$ 205,383$ 216,499$ 214,668$ 214,668$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services66,888 59,176 56,000 64,500 64,500 5000/5399Commodities3,589 2,742 4,400 4,400 4,400 5400/5499Other Operating Expenses1,705 1,947 2,500 2,500 2,500 Total Operating Expenses265,947$ 269,248$ 279,399$ 286,068$ 286,068$ PERSONNEL ALLOCATION SUMMARY Position No.Position Title2007/082008/092009/102010/11 0501City Clerk1.0 1.0 1.0 1.0 9601Admin. Asst to City Clerk1.0 1.0 1.0 1.0 Total2.0 2.0 2.0 2.0 2-33 Organization Chart City Clerk Admin. Asst to City Clerk 2-34 CITY OF AVENTURA CITY CLERK'S OFFICE 2010/11 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 ACTUALACTUALPROJECTEDESTIMATED 2007/082008/092009/102010/11 No. of Sets of Minutes Prepared 41384040 No. of Public Notices Prepared 28363535 No. of Legal Advertisements Published 37223535 No. of Ordinances Drafted 7665 No. of Resolutions Drafted 26282525 No. of Lien Requests Responded To 782982850800 No. of Welcome Letters Prepared 339302400350 No. of Agenda Packages Prepared/Distributed 30344040 No. of Agenda Recaps Prepared/Distributed 10121112 No. of Code Enforcement Hearings Scheduled 00500500 2-35 CITY CLERK'S OFFICE 2010/11 BUDGETARY ACCOUNT SUMMARY 001-0801-519 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 PERSONAL SERVICES 1201Employee Salaries148,203$ 154,004$ 159,144$ 157,352$ 157,352$ 1401Overtime532 611 300 300 300 2101FICA10,800 11,373 12,175 12,037 12,037 2201Pension18,599 20,392 23,420 23,157 23,157 2301Health, Life & Disability15,088 18,487 20,887 21,256 21,256 2401Workers' Compensation543 516 573 566 566 Subtotal193,765 205,383 216,499 214,668 214,668 OTHER CHARGES & SERVICES 4001Travel & Per Diem1,249 - 3,500 3,500 3,500 4041Car Allowance3,500 6,000 6,000 6,000 6,000 4101Telephone530 457 500 500 500 4701Printing & Binding227 498 3,000 3,000 3,000 4730Records Retention668 2,245 5,000 5,000 5,000 4740Ordinance Codification2,756 1,729 3,000 1,500 1,500 4911Legal Advertising33,149 48,247 35,000 30,000 30,000 4915Election Expenses24,809 - - 15,000 15,000 Subtotal66,888 59,176 56,000 64,500 64,500 COMMODITIES 5101Office Supplies2,298 2,063 3,000 3,000 3,000 5120Computer Operating Supplies646 562 600 600 600 5290Other Operating Supplies645 117 800 800 800 Subtotal3,589 2,742 4,400 4,400 4,400 OTHER OPERATING EXPENSES 5410Subscriptions & Memberships875 1,099 1,300 1,300 1,300 5420Conferences & Seminars830 848 1,200 1,200 1,200 Subtotal1,705 1,947 2,500 2,500 2,500 Total City Clerk265,947$ 269,248$ 279,399$ 286,068$ 286,068$ 2-36 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 2-37 FINANCE 2-38 CITY OF AVENTURA FINANCE 2010/11 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 RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services650,339$ 688,529$ 730,188$ 749,090$ 749,090$ 3000/3999Contractual Services74,479 59,079 72,000 61,700 61,700 4000/4999Other Charges & Services12,231 14,221 20,700 20,700 20,700 5000/5399Commodities7,787 7,443 8,600 8,600 8,600 5400/5499Other Operating Expenses8,558 6,476 10,000 9,500 9,500 Total Operating Expenses753,394$ 775,748$ 841,488$ 849,590$ 849,590$ PERSONNEL ALLOCATION SUMMARY Position No.Position Title2007/082008/092009/102010/11 1001Finance Director1.0 1.0 1.0 1.0 1502Controller1.0 1.0 1.0 1.0 3001Executive Assistant/Risk Mgm. Coordinator1.0 1.0 1.0 1.0 1301Purchasing Agent1.0 1.0 1.0 1.0 1201 - 1203Accountant3.0 2.0 2.0 2.0 3601Customer Service Rep. II1.0 1.0 1.0 1.0 Total8.0 7.0 7.0 7.0 2-39 2-40 CITY OF AVENTURA FINANCE 2010/11 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 2007/082008/09 2009/102010/11 % of idle funds invested in accordance with policy 100%100% 100%100% Number of CAFRs issued prior to 3/31 1 1 11 Number of GFOA Certificate of Achievements 1 1 11 Number of quarterly reports produced timely 4 4 44 Annually review purchasing procedures 1 1 11 % of purchase orders issued within 2 days 97%98% 99%99% % of invoices processed within 10 days 99%98% 98%98% Number of bi-weekly payroll processed timely 26 26 26 26 Annually review adequacy of insurance coverage 1 1 11 2-41 FINANCE 2010/11 BUDGETARY ACCOUNT SUMMARY 001-1001-513 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 PERSONAL SERVICES 1201Employee Salaries459,390$ 483,701$ 516,197$ 531,812$ 531,812$ 1401Overtime122 - 300 - - 2101FICA33,308 34,641 39,489 40,684 40,684 2201Pension64,315 69,674 74,651 76,917 76,917 2301Health, Life & Disability91,565 98,901 97,693 99,517 99,517 2401Workers' Compensation1,639 1,612 1,858 160 160 Subtotal650,339 688,529 730,188 749,090 749,090 CONTRACTUAL SERVICES 3190Prof. Services 11,268 7,515 - 7,200 7,200 3201Prof. Services - Auditor63,211 51,564 72,000 54,500 54,500 Subtotal74,479 59,079 72,000 61,700 61,700 OTHER CHARGES & SERVICES 4001Travel & Per Diem3,113 3,887 7,000 7,000 7,000 4041Car Allowance500 - - - - 4101Communication Services1,246 1,221 1,200 1,200 1,200 4610R&M - Vehicles82 2,188 1,500 1,500 1,500 4650R&M- Office Equipment125 - 500 500 500 4701Printing & Binding2,921 2,777 4,000 4,000 4,000 4910Advertising4,244 4,148 6,000 6,000 6,000 4990Other Current Charges- - 500 500 500 Subtotal12,231 14,221 20,700 20,700 20,700 COMMODITIES 5101Office Supplies4,104 4,000 5,000 5,000 5,000 5120Computer Operating Supplies837 911 800 800 800 5220Gas & Oil1,933 2,279 2,500 2,500 2,500 5290Other Operating Supplies913 253 300 300 300 Subtotal7,787 7,443 8,600 8,600 8,600 OTHER OPERATING EXPENSES 5410Subscriptions & Memberships2,972 3,641 3,500 3,500 3,500 5420Conferences & Seminars3,403 2,107 4,000 4,000 4,000 5450Training1,831 694 2,000 1,500 1,500 5901Contingency352 34 500 500 500 Subtotal8,558 6,476 10,000 9,500 9,500 Total Finance753,394$ 775,748$ 841,488$ 849,590$ 849,590$ 2-42 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 2-43 INFORMATION TECHNOLOGY 2-44 CITY OF AVENTURA INFORMATION TECHNOLOGY 2010/11 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 RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services531,336$ 563,697$ 676,637$ 694,501$ 694,501$ 3000/3999Contractual Services10,070 2,450 10,000 10,000 10,000 4000/4999Other Charges & Services143,202 149,981 160,525 179,540 179,540 5000/5399Commodities17,845 18,852 18,300 18,300 18,300 5400/5499Other Operating Expenses11,598 8,567 13,810 13,560 13,560 Total Operating Expenses714,051$ 743,547$ 879,272$ 915,901$ 915,901$ PERSONNEL ALLOCATION SUMMARY Position No.Position Title2007/082008/092009/102010/11 9201Information Technology Director1.0 1.0 1.0 1.0 8701Network Administrator II1.0 1.0 1.0 1.0 1402Network Administrator I1.0 1.0 1.0 1.0 8001Webmaster/Communications Specialist1.0 1.0 1.0 1.0 9501IT Project Coordinator- - 1.0 1.0 9701Support Specialist1.0 1.0 1.0 1.0 Total5.0 5.0 6.0 6.0 2-45 Information Technology Department Organization Chart Information Technology Director Webmaster/ NetworkSupport IT Project Communications Administrator (2) Specialist (1) Coordinator (1) Specialist (1) 2-46 CITY OF AVENTURA INFORMATION TECHNOLOGY 2010/11 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, ACES' and Aventura Arts & Cultural Center's websites. 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 periodical publications including newsletters and annual report. 11. Provide training on computer applications and computer related topics. PERFORMANCE WORKLOAD INDICATORS ACTUALACTUALPROJECTEDESTIMATED 2007/082008/092009/102010/11 % of time computer network is operational 99999999 % of time www.cityofaventura.com is available 99999999 % of time www.aventuracharter.org is available N/A999999 Number of workstations supported 225235235235 Number of physical servers supported 25252015 Number of virtual servers supported N/A21015 Number of help desk support cases 3,3393.3963,2003,200 Number of newsletters and annual reports coordinated 4444 Number of training sessions held 4444 2-47 CITY OF AVENTURA INFORMATION TECHNOLOGY 2010/11 BUDGETARY ACCOUNT SUMMARY 001-1201-513 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 PERSONAL SERVICES 1201Employee Salaries380,024$ 403,998$ 484,489$ 497,811$ 497,811$ 2101FICA27,678 29,386 37,063 38,083 38,083 2201Pension53,203 57,214 69,131 71,032 71,032 2301Health, Life & Disability69,059 71,756 84,215 85,788 85,788 2401Workers' Compensation1,372 1,343 1,739 1,787 1,787 Subtotal531,336 563,697 676,637 694,501 694,501 CONTRACTUAL SERVICES 3130Computer Programmer9,800 - 8,000 8,000 8,000 3190Prof. Services 270 2,450 2,000 2,000 2,000 Subtotal10,070 2,450 10,000 10,000 10,000 OTHER CHARGES & SERVICES 4001Travel & Per Diem4,366 3,772 6,000 5,300 5,300 4041Car Allowance4,800 6,000 6,000 6,000 6,000 4101Communication Services6,365 7,408 9,400 8,200 8,200 4650R&M- Office Equipment120,231 129,526 130,875 133,790 133,790 4701Printing & Binding163 292 500 500 500 4851Web Page Maintenance7,277 2,983 7,500 7,500 7,500 4852Email Hosting Services- - - 18,000 18,000 4990Other Current Charges- - 250 250 250 Subtotal143,202 149,981 160,525 179,540 179,540 COMMODITIES 5101Office Supplies2,221 1,595 3,000 3,000 3,000 5120Computer Operating Supplies15,624 17,257 15,000 15,000 15,000 5290Other operating supplies- - 300 300 300 Subtotal17,845 18,852 18,300 18,300 18,300 OTHER OPERATING EXPENSES 5410Subscriptions & Memberships1,539 672 2,460 2,460 2,460 5420Conferences & Seminars2,059 2,606 3,350 3,100 3,100 5450Training8,000 5,289 8,000 8,000 8,000 Subtotal11,598 8,567 13,810 13,560 13,560 Total Information Technology714,051$ 743,547$ 879,272$ 915,901$ 915,901$ 2-48 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. 4852 Email Hosting Services –Costs associated with providing email, virus protection and spam filtering for City staff 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 2-49 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 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 $2,200 Training and seminars 1,400 2-50 PUBLIC SAFETY 2-51 CITY OF AVENTURA POLICE 2010/11 DEPARTMENT DESCRIPTION To provide a professional, full service, community oriented Police Department. Respond to all calls for service in a timely and professional manner. Ensure that all crimes are thoroughly investigated and those who are arrested are successfully prosecuted. Interact with the community and create partnerships that enhance law enforcement, crime prevention and quality of life issues. OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services10,894,784$ 12,152,947$ 12,797,836$ 13,239,877$ 13,239,877$ 3000/3999Contractual Services40,126 32,155 46,500 44,500 44,500 4000/4999Other Charges & Services575,791 602,433 682,000 697,000 697,000 5000/5399Commodities551,076 430,094 466,000 535,000 535,000 5400/5499Other Operating Expenses44,901 52,550 48,000 48,000 48,000 Total Operating Expenses12,106,678$ 13,270,179$ 14,040,336$ 14,564,377$ 14,564,377$ PERSONNEL ALLOCATION SUMMARY Position No.Position Title2007/082008/092009/102010/11 0901Police Chief1.0 1.0 1.0 1.0 2201-2202Captains3.0 3.0 2.0 2.0 2601Commander1.0 1.0 1.0 1.0 3002Executive Assistant1.0 1.0 1.0 1.0 1701-1704Lieutenants3.0 3.0 4.0 4.0 2301-2312Sergeants11.0 11.0 11.0 11.0 2101-2105Detectives5.0 6.0 7.0 7.0 2001-2059Police Officers56.0 55.0 58.0 57.0 6201Crime Prev Coordinator1.0 1.0 1.0 1.0 3701Crime Analyst1.0 1.0 1.0 1.0 3901Crime Scene Tech II- - - 1.0 2901Crime Scene Tech I2.0 2.0 2.0 1.0 2801-2807Police Service Aides8.0 8.0 6.0 5.0 4801Property Room/Crime Scene Tech- - - 1.0 6301Records Supervisor1.0 1.0 1.0 1.0 6901-6903Records Clerk3.0 3.0 3.0 3.0 1601911 Manager1.0 1.0 1.0 1.0 13001-13003Communication Supervisor3.0 3.0 3.0 3.0 12901-12902Communication Officer III2.0 2.0 2.0 2.0 6701-6706Communication Officer II6.0 6.0 6.0 8.0 2701-2704Communication Officer4.0 4.0 4.0 2.0 8601-8602Administrative Asst. III2.0 - 2.0 2.0 8501-8502Administrative Asst. II2.0 2.0 2.0 2.0 3401-3403Administrative Asst. I- 2.0 - - 7501Fleet Manager/Quartermaster1.0 1.0 1.0 1.0 8401Asst. Fleet Manager1.0 1.0 1.0 1.0 6401Victim Advocate- - - - Total119.0 119.0 121.0 120.0 2-52 POLICE DEPARTMENT 2010/11 Organization Chart 2-53 CITY OF AVENTURA POLICE 2010/11 OBJECTIVES 1. Complete review and revision of Departmental Procedural Directives and Rules & Regulations. Revision will remove redundant files, add an index and update Procedural Directives to General Orders and Standard Operating Procedures. 2. Work to towards re-banding radio system to true 800 Mhz frequencies for improved performance and coverage. Initiate Pro-Voice digital program for encryption of radio traffic. 3. Continue to work with Miami-Dade Fire Rescue towards completing Phase II of software integration to transfer medically related emergency calls for service to Miami-Dade County Fire Rescue directly into their CAD system. 4. Continue to have the Crime Suppression Unit be proactive toward crime within the city and continue liaisons with various task forces and/or other agencies regarding organized theft and fraud groups. 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. Maintain a partnership with the community through Crime Prevention and Community Policing. 7. Work with residents, businesses, organizations and associations to solve problems. 8. Participate in community programs and community involvement activities. 9. Conduct community presentations with an emphasis on safety for children and senior citizens. 10. Conduct customer service surveys of residents, businesses and victims of crimes. 11. Continue to enhance police coverage and services at the Aventura mall through cooperation between the City and the Mall. PERFORMANCE WORKLOAD INDICATORS ACTUALACTUAL PROJECTEDESTIMATE 2007/082008/09 2009/102010/11 Man-hours Assigned to traffic flow Issues 12,48014,560 16,50016,500 Progress Toward National Re- accreditation 100%100% 25%50% Personnel Hired 105 40 Progress Toward Emergency Management Programs 100%100% 100%100% Community Programs 2750 6060 Community Presentations 5660 6565 Man hours Assigned to School Resources 4,1602,410 2,4002,400 Calls for Service 33,28132,616 33,50033,500 Arrests 2,2152,469 2,3002,300 Accidents 2,0871,955 2,0002,000 2-54 Traffic Citations 16,98719,486 20,00020,000 Parking Citations Issued 4,0493,639 4,1004,100 Part 1 Crimes Reported 2,3632,484 2,4002,400 Customer Service Surveys 1,0001,000 1,0001,000 2-55 2-56 PUBLIC SAFETY BUDGET JUSTIFICATIONS 1390 Court Time – This line item is used to fund overtime and standby court time. 1401 Overtime – The expenditures from this account are anticipated and unanticipated manpower hours 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, promotional testing and document imaging. 4040 Administrative Expenses: Expenses not directly tied to a specific function or account. 4001 Travel & Per Diem: Used to pay for travel and other expenses associated with employees on city business. 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 accredited with the Commission on Accreditation for Law Enforcement Agencies. 4050 Investigative Expenses – Costs associated with the Detectives in Specialized Services 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. 2-57 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. 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 and letterhead. 5240 Uniforms – This account is used for issuing 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 an allowance 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. 2-58 COMMUNITY DEVELOPMENT 2-59 CITY OF AVENTURA COMMUNITY DEVELOPMENT 2010/11 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 RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services686,095$ 691,113$ 703,189$ 708,208$ 708,208$ 3000/3999Contractual Services1,432,203 1,169,118 680,000 680,000 680,000 4000/4999Other Charges & Services83,908 68,487 70,700 62,700 62,700 5000/5399Commodities17,640 11,416 17,500 17,500 17,500 5400/5499Other Operating Expenses5,259 5,866 11,400 8,900 8,900 Total Operating Expenses2,225,105$ 1,946,000$ 1,482,789$ 1,477,308$ 1,477,308$ PERSONNEL ALLOCATION SUMMARY Position No.Position Title2007/082008/092009/102010/11 1311Community Development Director- 1.0 1.0 1.0 4001Planning Director1.0 - - - 4201Building Official (P/T)1.0 1.0 1.0 1.0 9001Executive Assistant/Planning Technician1.0 1.0 1.0 1.0 3601-3603Customer Service Rep II2.0 3.0 3.0 3.0 3202-3204Customer Service Rep I3.0 1.0 1.0 1.0 8901Code Compliance Officer II/Zoning Review1.0 1.0 1.0 1.0 4101Code Compliance Officer1.0 1.0 1.0 - 4701Capital Projects Manager/Code Enforcement Officer -- - 0.4 Total10.0 9.0 9.0 8.4 2-60 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 Services Capital Projects Coor./Code Compliance Officer I 2 Customer Service Rep II 1 Customer Service Rep I Customer Service Rep/ Compl/Inspect 2-61 CITY OF AVENTURA COMMUNITY DEVELOPMENT 2010/11 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. Implement the State approved Water Supply Facilities Element as part of the City’s Land Development Regulations 14. Provide staff support for the City’s Intersection Safety Camera Program. 15. Update procedural manual for all divisions of the department. 16. Update H.T.E. Land Management Parcel records to ensure efficient operation of all divisions of the department. PERFORMANCE WORKLOAD INDICATORS ACTUALACTUAL PROJECTEDESTIMATE 2007/082008/09 2009/102010/11 No. of Local Business Tax Receipts Issued 2,8752,817 3,5003,500 No. of Code Notice of Violations Issued 118122 30020 No. of Special Master Hearings 0317 35010 No. of Building Permits Issued 4,1123,377 3,0003,500 No. of Building Inspections Performed 9,3656,015 9,0009,000 No. of Land Development Petitions Processed 1310 1010 No. of Variance Requests Processed 52 33 No. of Site Plans Reviewed 97 88 % of Inspections Performed 24 Hrs. of Request 9999 9999 % of Plan Reviews Conducted Within 10 Days 9999 9898 2-62 CITY OF AVENTURA COMMUNITY DEVELOPMENT 2010/11 BUDGETARY ACCOUNT SUMMARY 001-4001-524 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 PERSONAL SERVICES 1201Employee Salaries488,669$ 493,539$ 496,868$ 508,797$ 508,797$ 1401Overtime546 - 500 500 500 2101FICA37,125 37,152 38,010 38,923 38,923 2201Pension56,543 59,262 63,179 64,853 64,853 2301Health, Life & Disability92,253 92,375 92,284 82,848 82,848 2401Workers' Compensation10,959 8,785 12,348 12,287 12,287 Subtotal686,095 691,113 703,189 708,208 708,208 CONTRACTUAL SERVICES 3101Building Inspection Services1,344,723 803,057 480,000 480,000 480,000 3190Prof. Services 87,480 366,061 200,000 200,000 200,000 Subtotal1,432,203 1,169,118 680,000 680,000 680,000 OTHER CHARGES & SERVICES 4001Travel & Per Diem3,265 3,119 4,000 4,000 4,000 4041Car Allowance4,800 6,000 6,000 6,000 6,000 4101Communication Services2,200 1,930 2,000 2,000 2,000 4420Lease Equipment1,074 2,802 1,700 1,700 1,700 4610R&M - Vehicles2,673 1,060 2,000 2,000 2,000 4645R&M - Equipment522 529 1,000 1,000 1,000 4701Printing 16,549 9,998 14,000 11,000 11,000 4730Records Retention52,825 43,049 40,000 35,000 35,000 Subtotal83,908 68,487 70,700 62,700 62,700 COMMODITIES 5101Office Supplies8,621 5,684 7,500 7,500 7,500 5120Computer Operating Supplies1,347 2,096 2,500 2,500 2,500 5220Gas & Oil6,746 3,349 4,000 4,000 4,000 5240Uniforms237 287 500 500 500 5245Uniform Allowance- - 1,500 1,500 1,500 5290Other Operating Supplies689 - 1,500 1,500 1,500 Subtotal17,640 11,416 17,500 17,500 17,500 OTHER OPERATING EXPENSES 5410Subscriptions & Memberships642 1,628 3,500 2,500 2,500 5420Conferences & Seminars2,979 2,698 3,400 3,400 3,400 5450Training1,638 1,540 4,000 2,500 2,500 5901Contingency- - 500 500 500 Subtotal5,259 5,866 11,400 8,900 8,900 Total Community Development2,225,105$ 1,946,000$ 1,482,789$ 1,477,308$ 1,477,308$ 2-63 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. 2-64 COMMUNITY SERVICES 2-65 CITY OF AVENTURA COMMUNITY SERVICES 2010/11 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 RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services1,190,717$ 1,276,780$ 1,370,201$ 1,389,712$ 1,389,712$ 3000/3999Contractual Services1,608,115 1,661,135 1,875,000 1,917,000 1,917,000 4000/4999Other Charges & Services1,115,630 1,241,068 997,200 1,096,700 1,096,700 5000/5399Commodities28,697 22,625 32,500 31,000 31,000 5400/5499Other Operating Expenses20,929 12,550 30,500 30,500 30,500 Total Operating Expenses3,964,088$ 4,214,158$ 4,305,401$ 4,464,912$ 4,464,912$ PERSONNEL ALLOCATION SUMMARY Position NoPosition Title2007/082008/092009/102010/11 5001Director of Community Services1.0 1.0 1.0 1.0 5101Public Works Operations Manager1.0 1.0 1.0 1.0 3004Executive Assistant1.0 1.0 1.0 1.0 5301Engineer Tech/CAD Operator1.0 1.0 1.0 1.0 7701Facilities Manager1.0 1.0 1.0 1.0 5401Maintenance Worker 1.0 1.0 1.0 1.0 7201Security Guard/Info Officer1.0 1.0 1.0 1.0 5201Parks and Recreation Services Supt.1.0 1.0 1.0 1.0 1021Community Rec Center Manager1.0 1.0 1.0 1.0 1051CRC Assistant Manager/Special Events Coordinator- 1.0 1.0 1.0 1031Community Rec Center Asst. Manager1.0 - - - 1041Community Rec Center Supervisor1.0 1.0 1.0 1.0 1011Parks and Recreation Activities Manager1.0 1.0 1.0 1.0 5601Park Supervisor1.0 - - - 5801-5803Park Attendant (F/T)3.0 4.0 4.0 4.0 5701-5714Park Attendant (P/T)14.0 12.0 12.0 12.0 5901Recreation/Cultural Activities Programmer1.0 - - - Total Full Time17.0 16.0 16.0 16.0 Total Part time14.0 12.0 12.0 12.0 2-66 Community Services Department Organization Chart Community Recreation Center Founders Park Veterans Park Public Works Waterways Park GIS/Mapping Waterways Dog Park Street lighting/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 2-67 CITY OF AVENTURA COMMUNITY SERVICES 2010/11 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. Increase Community Recreation Center attendance. 8. Increase youth athletic leagues participation. 9. Expand GO GREEN/recycling program. PERFORMANCE WORKLOAD INDICATORS ACTUALACTUAL PROJECTEDESTIMATE 2007/082008/09 2009/102010/11 Resident complaints & concerns cleared 7284 9696 Advisory Board Meetings attended 1212 44 CIP projects completed 44 44 Tree City re-certification 11 11 Stormwater basins/systems cleaned for compliance 4545 5060 Shuttle bus ridership 189,996209,763 235,000245,000 Community Recreation Center attendance 56,44766,408 70,00073,000 Number of participants registered in youth sports 644742 750775 Number of public outreach programs & special events 26 88 2010-2011 Youth Sports Calendar Sport Season Flag Football Sept - Oct Basketball Nov - Dec Boys Soccer Jan- Feb Girls Soccer Nov- March Little League BaseballMarch- May Little League T-Ball March- May Little League Softball March - May 2-68 2-69 COMMUNITY SERVICES BUDGET JUSTIFICATIONS 3150 Professional Services Landscape Architect – Provides funding for professional landscape architect consulting services to assist the Department with landscaping projects; inspections; coordination with landscape contractor; and other projects as assigned. 3450 Landscape Services – Provides for costs associated with contracting tree, landscape, irrigation and flower maintenance services for all public right-of-ways and medians. 3451 Beautification/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 including: grounds maintenance, tree maintenance and athletic field maintenance. 3455 Transportation Services – Funding level includes providing five mini-bus public transit routes six days per week on a contractual basis, including the printing costs for rout schedules. Transit system links the residential areas to community, retail and medical establishments, as well as Miami-Dade and Broward County routes. 4311 Utilities Street 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. 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: th Halloween Harvest, Veterans Day, Arbor Day, Senior Prom and July 4 fireworks. 2-70 4851 Cultural & Recreation Programs – Provides 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. 2-71 ARTS & CULTURAL CENTER 2-72 CITY OF AVENTURA ARTS & CULTURAL CENTER 2010/11 DEPARTMENT DESCRIPTION This department is responsible for the operations and programming of the Arts and Cultural Center. 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 RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- 154,320 347,323 483,175 483,175 4000/4999Other Charges & Services- 130 62,000 141,500 141,500 5000/5399Commodities- 29 10,500 15,000 15,000 5400/5499Other Operating Expenses- - - 45,200 45,200 Total Operating Expenses-$ 154,479$ 419,823$ 684,875$ 684,875$ PACA Contractual Employees2007/082008/092009/102010/11 General ManagerN/AN/A12 months1.0 Event Manager N/AN/A2 months1.0 Technical ManagerN/AN/A6 months1.0 Box Office ManagerN/AN/A2 months1.0 Marketing CoordinatorN/AN/AN/A0.3 P/T LaborN/AN/AN/A0.3 2-73 2-74 CITY OF AVENTURA ARTS & CULTURAL CENTER 2010/11 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 ACTUALACTUAL PROJECTEDESTIMATE 2007/082008/09 2009/102010/11 Advisory Board Meetings attended N/A7 106 Number of performances/events N/AN/A 30120 Number of promotional material produced N/A1 710 Summer Camp 11 % of patrons who respond favorably to AACC N/AN/A 70%70% 2-75 - - - - - - 2-76 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 management, programming and operational support services. 3114 Professional Services- Management Services/Staffing – Reimbursement to Performing Arts Center Authority in accordance with agreement for staff personnel costs. 3115 Professional Services-Marketing – Payment for marketing and public relation services. 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. Reserve for Programming – This account was established to accumulate funds derived from fund raising programs such as from the sale of bricks and honor roll plaques to fund future performing arts events. 2-77 NON DEPARTMENTAL 2-78 CITY OF AVENTURA NON-DEPARTMENTAL - TRANSFERS 2010/11 BUDGETARY ACCOUNT SUMMARY 001-9001-581 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 TRANSFERS 9118Transfer to Charter School Fund-$ 100,000$ -$ -$ -$ 9123Transfer to Debt Service Fund - 19991,346,409 1,345,341 1,347,459 1,364,988 1,364,988 9124Transfer to Debt Service Fund - 2000483,250 490,669 507,046 508,363 508,363 9125Transfer to Debt Service Fund - 2002396,926 400,577 404,120 403,718 403,718 9170Transfer to Cultural Center Con. Fund- 2,000,000 - - - Total Non-Departmental - Transfers2,226,585$ 4,336,587$ 2,258,625$ 2,277,069$ 2,277,069$ 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. 2-79 CITY OF AVENTURA NON-DEPARTMENTAL 2010/11 BUDGETARY ACCOUNT SUMMARY 001-9001-590 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 CONTRACTUAL SERVICES 3410Prof. Services - Janitorial62,400$ 62,100$ 62,000$ 62,000$ 62,000$ Subtotal62,400 62,100 62,000 62,000 62,000 OTHER CHARGES & SERVICES 4101Communication Services104,560 110,615 118,000 118,000 118,000 4201Postage22,683 21,465 22,000 22,000 22,000 4301Utilities252,711 307,603 275,000 275,000 275,000 4320Water- - - - - 4440Copy Machine Costs9,694 8,304 15,000 15,000 15,000 4501Insurance1,070,356 910,822 936,000 936,000 936,000 4620R&M - Government Center91,724 78,584 124,000 124,000 124,000 4650R&M - Office Equipment- 615 2,000 2,000 2,000 Subtotal1,551,728 1,438,008 1,492,000 1,492,000 1,492,000 COMMODITIES 5290Other Operating Supplies8,943 11,841 10,000 10,000 10,000 Subtotal8,943 11,841 10,000 10,000 10,000 OTHER OPERATING EXPENSES 5901Contingency47,659 60,567 50,000 50,000 50,000 5904Hurricane/Storm Exp12,067 - - - - Subtotal59,726 60,567 50,000 50,000 50,000 Total Non-Departmental1,682,797$ 1,572,516$ 1,614,000$ 1,614,000$ 1,614,000$ 2-80 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. 2-81 CAPITAL OUTLAY 2-82 CITY OF AVENTURA CAPITAL OUTLAY 2010/11 PROJECT APPROPRIATION 001-80XX OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 City Manager's Office - 05-512 6402Computer Equipment <$5,0002,939$ 2,452$ 4,000$ 2,000$ 2,000$ Subtotal2,939 2,452 4,000 2,000 2,000 City Clerk - 08-519 6402Computer Equipment <$5,0002,820 1,589 3,000 - - Subtotal2,820 1,589 3,000 - - Finance - 10-513 - 6401Computer Equipment >$5,000 -1,266 - - 6402Computer Equipment <$5,0005,705 1,813 2,000 6,000 6,000 6410Equipment15,161 - - - - Subtotal20,866 3,079 2,000 6,000 6,000 Information Technology. - 12-513 6401Computer Equipment >$5,00088,509 35,081 413,993 90,000 90,000 6402Computer Equipment <$5,000- 845 11,155 6,000 6,000 6410Equipment >$5,000- - 15,000 - - Subtotal88,509 35,926 440,148 96,000 96,000 Public Safety - 20- 521 6303Safety Improvements170,966 12,220 - - - 6401Computer Equipment >$5,000- 10,481 23,000 - - 6402Computer Equipment <$5,000172,477 101,057 144,314 188,000 188,000 6405E911 Equipment35,584 11,722 15,000 40,000 40,000 6407Radio Purchase & Replace.161,665 179,346 351,567 86,000 86,000 6408Secure Out Schools Grant- - 24,237 - - 6410Equipment >$5,00046,738 70,010 127,000 150,000 150,000 6411Equipment <$5,000- 13,270 16,900 37,900 37,900 6413State 911 Grant- 30,270 14,709 - - 6414Police Dept Offices Improve- - 15,000 - - 6450Vehicles330,175 297,453 442,987 388,000 388,000 6451Aggressive Driving Program121,999 - - - - Subtotal1,039,604 725,829 1,174,714 889,900 889,900 Community Development - 40-524 6401Computer Equipment >$5,000- - 44,000 - - 6402Computer Equipment <$5,0007,031 2,693 4,100 3,000 3,000 6411Equipment <$5,000981 - - - - 6450Vehicles- - 21,000 - - Subtotal8,012 2,693 69,100 3,000 3,000 Community Services - 50-539/541/572 6205Government Center Improvements- - 165,000 118,350 118,350 6402Computer Equipment <$5,00040,413 14,410 16,000 17,700 17,700 6410Equipment >$5,00056,844 55,360 51,740 33,500 33,500 6411Equipment <$5,000- - 6,000 3,500 3,500 6301Beautification Projects701,688 89,739 7,800 7,800 7,800 6341Transportation System Improve.80,492 220,544 1,933,380 - - 6205Community Center5,190 4,488 - - - 6231NE 31 Avenue Park Development64,039 - - - - 6310Aventura Founders Park- - - 491,600 491,600 6322Waterways Park Improvements1,748,416 23,055 - - - Subtotal2,697,082 407,596 2,179,920 672,450 672,450 2-83 2-84 CAPITAL PROJECT DESCRIPTIONS OFFICE OF THE CITY MANAGER 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 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 10 Vehicle Printers 10,000 20 Desktop Computers 24,000 Replace 9 EOC Computers 13,000 Replace AS400 50,000 Upgrades 25,000 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 $40,000. 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 $60,000 Replace 1 Message Board 11,000 Replace 2 Boat Engines 60,000 Replace K-9 11,000 Segway 8,000 6410 Equipment <$5,000 – This project consists of purchasing equipment for the Police Department as follows: Replace 10 Ballistic Vests $8,000 2 Radar Units 3,000 2-85 2 Lasar Units 8,000 7 Tasers 7,700 Replace 5 Glock Firearms 4,000 Replace Dive Team Equipment 3,200 Replace 2 Bikes 2,000 10 Gas Mask for SWAT 2,000 6450 Vehicles – This project consists of purchasing police vehicles to accommodate the vehicle replacement program in the Police Department. Replace 12 Patrol Vehicles and Special Services SUV. 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. COMMUNITY SERVICES 6205 Government Center Improvements – This project provides for upgrading the video components in the City Commission Chambers to provide for better picture quality and upgrading the Government Center security equipment to a state of the art digital surveillance system by replacing the video recorders and cameras throughout the building. 6402 Computer Equipment <$5,000 – This project consists of upgrading and replacing computer equipment. 6410 Equipment >$5,000 – This project consists of purchasing 1 pickup vehicle and 2 treadmills. 6411 Equipment <$5,000 – This project consists of replacing 40 chairs at the Community Recreation Center. 6301 Beautification Projects – This program consists of replacing trash cans. 2-86 POLICE EDUCATION FUND 2-87 CITY OF AVENTURA POLICE EDUCATION FUND 110 CATEGORY SUMMARY 2010/11 FUND DESCRIPTION This Fund is used to account for revenues and expenditures associated with the two dollars ($2.00) the City receives from each paid traffic citation, which, by State Statute, must be used to further the education of the City’s Police Officers. REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures8,486 8,023 7,000 7,000 7,000 360000/369999Miscellaneous Revenues142 83 - - - 380000/389999Transfer from Funds- - - - - 399900/399999Fund Balance4,601 - 13,733 - - Total Available13,229$ 8,106$ 20,733$ 7,000$ 7,000$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses2,541 5,061 20,733 7,000 7,000 Total Operating Expenses2,541 5,061 20,733 7,000 7,000 6000/6999Capital Outlay- - - - - Total Expenditures2,541$ 5,061$ 20,733$ 7,000$ 7,000$ 2-88 CITY OF AVENTURA POLICE EDUCATION FUND 110 2010/11 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 Fines & Forfeitures 3511000Fines8,486$ 8,023$ 7,000$ 7,000$ 7,000$ Subtotal8,486 8,023 7,000 7,000 7,000 Miscellaneous Revenues 3611000Interest142 83 - - - Subtotal142 83 - - - Fund Balance 3999000Carryover4,601 - 13,733 - - Subtotal4,601 - 13,733 - - Total Revenues13,229$ 8,106$ 20,733$ 7,000$ 7,000$ EXPENDITURES 2001-521 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 OTHER OPERATING EXPENSES Public Safety 5450Training2,541$ 5,061$ 20,733$ 7,000$ 7,000$ Total Expenditures2,541$ 5,061$ 20,733$ 7,000$ 7,000$ REVENUE PROJECTION RATIONALE 351395 Fine Assessed for Local Police Education – Two dollars ($2.00) is received from each paid traffic citation issued within the City’s corporate limits, which, by law, must be used to further the education of the City’s Police Officers. 2-89 TRANSPORTATION AND STREET MAINTENANCE FUND 2-90 CITY OF AVENTURA TRANSPORTATION AND STREET MAINTENANCE FUND 120 CATEGORY SUMMARY 2010/11 FUND DESCRIPTION This fund was established to account for restricted revenues and expenditures which by State Statute and County Transit System Surtax Ordinance are designated for transportation enhancements, street maintenance and construction costs. REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues1,929,317 1,558,451 1,550,000 1,480,000 1,480,000 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues445,552 493 1,000 - - 380000/389999Transfer from Funds- - - - - 399900/399999Fund Balance413,552 - 63,606 - - Total Available2,788,421$ 1,558,944$ 1,614,606$ 1,480,000$ 1,480,000$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services1,016,622 1,094,391 1,101,000 975,000 975,000 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses1,016,622 1,094,391 1,101,000 975,000 975,000 6000/6999Capital Outlay1,930,010 242,736 513,606 505,000 505,000 9000/9999Transfers- - - - - Total Expenditures2,946,632$ 1,337,127$ 1,614,606$ 1,480,000$ 1,480,000$ 2-91 CITY OF AVENTURA TRANSPORTATION AND STREET MAINTENANCE FUND 120 2010/11 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 Intergovernmental Revenues 3343903Miami Gardens Drive Conn371,864$ 91,188$ -$ -$ -$ 3351200State Revenue Sharing160,450 142,514 150,000 150,000 150,000 3353001Local Option Cap. Impr. Gas Tax125,283 111,797 125,000 125,000 125,000 3353010Local Option Gas Tax324,323 322,544 325,000 325,000 325,000 3383801County Transit System Surtax 890,408947,397 950,000 880,000 880,000 Subtotal1,929,317 1,558,451 1,550,000 1,480,000 1,480,000 Miscellaneous Revenues 3611000Interest2,874 493 1,000 - - 3661000Developer Contributions/Streets442,678 - - - - Subtotal445,552 493 1,000 - - Fund Balance 3999000Carryover413,552 - 63,606 - - Subtotal413,552 - 63,606 - - Total Revenues2,788,421$ 1,558,944$ 1,614,606$ 1,480,000$ 1,480,000$ EXPENDITURES 5001-541 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 CONTRACTUAL SERVICES Community Services - 50-541 3450Landscape/Tree Maint/Streets655,685$ 711,622$ 730,000$ 600,000$ 600,000$ 3455Enhanced Transit Services360,937 382,769 371,000 375,000 375,000 Subtotal1,016,622 1,094,391 1,101,000 975,000 975,000 CAPITAL OUTLAY Community Services - 50-541 6305Road Resurfacing236,828 242,736 513,606 505,000 505,000 6341Transportation System Improv.1,693,182 - - - - 6999Capital Reserve- - - - - Subtotal1,930,010 242,736 513,606 505,000 505,000 Total Expenditures2,946,632$ 1,337,127$ 1,614,606$ 1,480,000$ 1,480,000$ * Funded from County Transit System Surtax 2-92 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. Í¬¿¬»Î»ª»²«»Í¸¿®·²¹ x3,4Ë444 x3.4Ë444 x304Ë444 x324Ë444 x344Ë444 x,4Ë444 x.4Ë444 x04Ë444 x24Ë444 x 2440´4/244/´4.244.´4-244-´4,244,´4+244+´342434´33 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. Ô±½¿´Ñ°¬·±²Ù¿Ì¿¨ x/44Ë444 x0+4Ë444 x0,4Ë444 x0-4Ë444 x0.4Ë444 x0/4Ë444 x004Ë444 x014Ë444 x024Ë444 x034Ë444 x044Ë444 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 $880,000 will be received for the fiscal year. Ý±«²¬§Ì®¿²·¬Í§¬»³Í«®¬¿¨ x3Ë244Ë444 x3Ë444Ë444 x,44Ë444 x.44Ë444 x044Ë444 x244Ë444 x 2-93 EXPENDITURE JUSTIFICATIONS 3450 Landscape Services – Provides for costs associated with contracting tree, landscape, irrigation and flower maintenance services for all public right-of-ways and medians. 3455 Enhanced Transit Services – Funds will be used to fund required 20% of County Transit System Surtax for enhanced public bus transportation system beyond levels set in the 2001/02 budget and to fund the expanded transit service routes. thth 6305 Road Resurfacing – This project consists of resurfacing NE 29 Avenue/ NE 187 th Street and NE 34 Avenue as part of the City’s ongoing maintenance program. 2-94 POLICE CAPITAL OUTLAY IMPACT FEE FUND 2-95 CITY OF AVENTURA POLICE CAPITAL OUTLAY IMPACT FEE FUND 140 CATEGORY SUMMARY 2010/11 FUND DESCRIPTION This fund was created to account for impact fees derived from new developments and restricted by Ordinance for Police capital improvements. This fund provides a funding source to assist the City in providing police services required by the growth in the City. REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues1,407 15,714 500 - - 380000/389999Transfer from Funds- - - - - 399900/399999Fund Balance82,534 - 16,337 16,337 16,337 Total Available83,941$ 15,714$ 16,837$ 16,337$ 16,337$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay75,227 8,091 16,837 16,337 16,337 Total Expenditures75,227$ 8,091$ 16,837$ 16,337$ 16,337$ 2-96 CITY OF AVENTURA POLICE CAPITAL OUTLAY IMPACT FEE FUND 140 2010/11 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 Miscellaneous Revenues 3611000Interest1,407$ 133$ -$ -$ -$ 3632200Police Impact Fees- 15,581 500 - - Subtotal1,407 15,714 500 - - Fund Balance 3999000Carryover82,534 - 16,337 16,337 16,337 Subtotal82,534 - 16,337 16,337 16,337 Total Revenues83,941$ 15,714$ 16,837$ 16,337$ 16,337$ EXPENDITURES 2001-521 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 CAPITAL OUTLAY Public Safety 6410Equipment75,227$ 8,091$ -$ -$ -$ Subtotal75,227 8,091 - - - CAPITAL OUTLAY Public Safety 6999Capital Reserve- - 16,837 16,337 16,337 Subtotal- - 16,837 16,337 16,337 Total Expenditures75,227$ 8,091$ 16,837$ 16,337$ 16,337$ 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. 2-97 PARK DEVELOPMENT FUND 2-98 CITY OF AVENTURA PARK DEVELOPMENT FUND 170 CATEGORY SUMMARY 2010/11 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 RECAP2007/082008/092009/102010/112010/11 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues34,749 5,302 - - - 380000/389999Transfer from Funds- - - - - 399900/399999Fund Balance1, -895,417 490,930 - - Total Available1,930,166$ 5,302$ 490,930$ -$ -$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay1,162,610 31,928 490,930 - - 9000/9999Transfers- 250,000 - - - Total Expenditures1,162,610$ 281,928$ 490,930$ -$ -$ 2-99 CITY OF AVENTURA PARK DEVELOPMENT FUND 170 2010/11 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 Miscellaneous Revenues 3611000Interest34,749$ 5,302$ -$ -$ -$ 3632700Recreation Impact Fees- - - - - Subtotal34,749 5,302 - - - Fund Balance 3999000Carryover1,895,417 - 490,930 - - Subtotal1,895,417 - 490,930 - - Total Revenues1,930,166$ 5,302$ 490,930$ -$ -$ EXPENDITURES 5001-572 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 CAPITAL OUTLAY Community Services 6203Waterways Park Improv.956,290$ 8,919$ -$ -$ -$ 6204Waterways Dog Park Improv.90,575 - - - - 6206Veterans Park Modifications81,945 19,914 288,028 - - 6313Country Club Dr. Tennis Court33,800 3,095 - - - Subtotal1,162,610 31,928 288,028 - - CAPITAL OUTLAY Community Services 6999Capital Reserve- - 202,902 - - Subtotal- - 202,902 - - TRANSFERS - 90-701 Non-Departmental - 590 7001Transfer to Arts Center Con Fun- 250,000 - - - Subtotal- 250,000 - - - Total Expenditures1,162,610$ 281,928$ 490,930$ -$ -$ REVENUE PROJECTION RATIONALE 3632700 Recreation Impact Fees – This represents the amount anticipated from park impact fees required from new residential development in the City. 2-100 911 FUND 2-101 CITY OF AVENTURA 911 FUND 180 CATEGORY SUMMARY 2010/11 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 RECAP2007/082008/092009/102010/112010/11 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues183,459 258,795 223,000 223,000 223,000 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues- - - - - 380000/389999Transfer from Funds- - - - - 399900/399999Fund Balance- - 123,216 100,000 100,000 Total Available183,459$ 258,795$ 346,216$ 323,000$ 323,000$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services66,269 96,563 110,000 110,000 110,000 5000/5399Commodities- - 4,000 4,000 4,000 5400/5999Other Operating Expenses8,767 2,439 5,000 5,000 5,000 Total Operating Expenses75,036 99,002 119,000 119,000 119,000 6000/6999Capital Outlay- - 102,216 40,000 40,000 9000/9999Transfers51,000 94,000 125,000 164,000 164,000 Total Expenditures126,036$ 193,002$ 346,216$ 323,000$ 323,000$ 2-102 CITY OF AVENTURA 911 FUND 180 2010/11 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 Intergovernmental Revenues 3379110911 Fees - Wire Line128,051$ 164,782$ 150,000$ 150,000$ 150,000$ 3379111911 Fees - Wireless55,408 94,013 73,000 73,000 73,000 Subtotal183,459 258,795 223,000 223,000 223,000 Miscellaneous Revenues 3611000Interest on Investments- - - - - Subtotal- - - - - Fund Balance 3999000Carryover- - 123,216 100,000 100,000 Subtotal- - 123,216 100,000 100,000 Total Revenues183,459$ 258,795$ 346,216$ 323,000$ 323,000$ EXPENDITURES 2001-521 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 OPERATING OTHER CHARGES & SERVICES 4001Travel & Per Diem2,795$ 2,998$ 5,000$ 5,000$ 5,000$ 4101Communications21,595 39,285 45,000 45,000 45,000 4645R&M - Equipment41,879 54,280 60,000 60,000 60,000 Subtotal66,269 96,563 110,000 110,000 110,000 COMMODITIES 5120Computer Operating Supplies- - 2,000 2,000 2,000 5290Other Operating Supplies- - 2,000 2,000 2,000 Subtotal- - 4,000 4,000 4,000 OTHER OPERATING EXPENSES 5410Subscriptions & Memberships- 240 - - - 5450Training8,767 2,199 5,000 5,000 5,000 Subtotal8,767 2,439 5,000 5,000 5,000 CAPITAL OUTLAY Public Safety - 2001-521 - 6999Capital Reserves 102,216- 40,000 40,000 Subtotal- - 102,216 40,000 40,000 TRANSFERS - 90-901 9101Transfer to General Fund51,000 94,000 125,000 164,000 164,000 Subtotal51,000 94,000 125,000 164,000 164,000 Total Expenditures126,036$ 193,002$ 346,216$ 323,000$ 323,000$ 2-103 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. çïïÚ»» x144Ë444 x2/4Ë444 x244Ë444 x3/4Ë444 x344Ë444 x/4Ë444 x 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. 2-104 DEBT SERVICE FUNDS 2-105 CITY OF AVENTURA DEBT SERVICE FUND RECAP CATEGORY SUMMARY 2010/11 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 RECAP2007/082008/092009/102010/112010/11 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues36,064 25,976 - - - 380000/389999Transfer/Debt Proceeds2,670,585 2,680,587 2,705,403 2,722,813 2,722,813 399900/399999Fund Balance22,494 - 20,793 - - Total Available2,729,143$ 2,706,563$ 2,726,196$ 2,722,813$ 2,722,813$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay- - - - - 7000/7999Debt Service2,702,912 2,706,178 2,726,196 2,722,813 2,722,813 9000/9999Transfers- - - - - Total Expenditures2,702,912$ 2,706,178$ 2,726,196$ 2,722,813$ 2,722,813$ 2-106 CITY OF AVENTURA F M L C 1999 DEBT SERVICE FUND 230 CATEGORY SUMMARY 2010/11 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 RECAP2007/082008/092009/102010/112010/11 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues3,871 281 - - - 380000/389999Transfer/Debt Proceeds1,346,409 1,345,341 1,347,459 1,364,988 1,364,988 399900/399999Fund Balance16,741 - 15,059 - - Total Available1,367,021$ 1,345,622$ 1,362,518$ 1,364,988$ 1,364,988$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - - - - 6000/6999Capital Outlay- - 7000/7999Debt Service1,348,805 1,348,779 1,362,518 1,364,988 1,364,988 9000/9999Transfers- - - - - Total Expenditures1,348,805$ 1,348,779$ 1,362,518$ 1,364,988$ 1,364,988$ 2-107 CITY OF AVENTURA F M L C 1999 DEBT SERVICE FUND 230 2010/11 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 Miscellaneous Revenues 3611000Interest3,871$ 281$ -$ -$ -$ Subtotal3,871 281 - - - Transfer/Debt Proceeds 3811001Transfer from General Fund1,346,409 1,345,341 1,347,459 1,364,988 1,364,988 Subtotal1,346,409 1,345,341 1,347,459 1,364,988 1,364,988 Fund Balance 3999000Carryover16,741 - 15,059 - - Subtotal16,741 - 15,059 - - Total Revenues1,367,021$ 1,345,622$ 1,362,518$ 1,364,988$ 1,364,988$ EXPENDITURES 9001-590 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 DEBT SERVICE Non-Departmental - 590 7130Principal475,000$ 495,000$ 515,000$ 540,000$ 540,000$ 7230Interest858,353 846,018 827,518 804,988 804,988 7330Other Debt Service Costs15,452 7,761 20,000 20,000 20,000 Total Expenditures1,348,805$ 1,348,779$ 1,362,518$ 1,364,988$ 1,364,988$ 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 4/1/2011 and 10/1/2011. 7330 Other Debt Service Costs – Fees payable to the Florida Municipal Loan Council for acting as the paying agent and arbitrage calculation costs. 2-108 2-109 CITY OF AVENTURA 2000 LOAN DEBT SERVICE FUND 240 CATEGORY SUMMARY 2010/11 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 RECAP2007/082008/092009/102010/112010/11 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues25,417 25,231 - - - 380000/389999Transfer/Debt Proceeds483,250 490,669 507,046 508,363 508,363 399900/399999Fund Balance818 - 5,709 - - Total Available509,485$ 515,900$ 512,755$ 508,363$ 508,363$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay- - - - - 7000/7999Debt Service508,764 510,912 512,755 508,363 508,363 9000/9999Transfers- - - - - Total Expenditures508,764$ 510,912$ 512,755$ 508,363$ 508,363$ 2-110 CITY OF AVENTURA 2000 LOAN DEBT SERVICE FUND 240 2010/11 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 Miscellaneous Revenues 3611000Interest25,417$ 25,231$ -$ -$ -$ Subtotal25,417 25,231 - - - Transfer/Debt Proceeds 3811001Transfer from General Fund483,250 490,669 507,046 508,363 508,363 Subtotal483,250 490,669 507,046 508,363 508,363 Fund Balance 3999000Carryover818 - 5,709 - - Subtotal818 - 5,709 - - Total Revenues509,485$ 515,900$ 512,755$ 508,363$ 508,363$ EXPENDITURES 9001-590 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 DEBT SERVICE Non-Departmental - 590 7130Principal255,000$ 270,000$ 285,000$ 295,000$ 295,000$ 7230Interest253,764 240,912 227,755 213,363 213,363 Total Expenditures508,764$ 510,912$ 512,755$ 508,363$ 508,363$ 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 10/1/2011 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 4/1/2011 and 10/1/2011. 2-111 2-112 CITY OF AVENTURA 2002 LOAN DEBT SERVICE FUND 250 CATEGORY SUMMARY 2010/11 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 RECAP2007/082008/092009/102010/112010/11 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues1,095 5 - - - 380000/389999Transfer/Debt Proceeds396,926 400,577 404,120 403,718 403,718 399900/399999Fund Balance4,935 - 25 - - Total Available402,956$ 400,582$ 404,145$ 403,718$ 403,718$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay- - - - - 7000/7999Debt Service401,451 402,062 404,145 403,718 403,718 9000/9999Transfers- - - - - Total Expenditures401,451$ 402,062$ 404,145$ 403,718$ 403,718$ 2-113 CITY OF AVENTURA 2002 LOAN DEBT SERVICE FUND 250 2010/11 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 Miscellaneous Revenues 3611000Interest1,095$ 5$ -$ -$ -$ Subtotal1,095 5 - - - Transfer/Debt Proceeds 3811001Transfer from General Fund396,926 400,577 404,120 403,718 403,718 3842000Bond Proceeds- - - - - Subtotal396,926 400,577 404,120 403,718 403,718 Fund Balance 3999000Carryover4,935 - 25 - - Subtotal4,935 - 25 - - Total Revenues402,956$ 400,582$ 404,145$ 403,718$ 403,718$ EXPENDITURES 9001-590 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 DEBT SERVICE Non-Departmental - 590 7130Principal143,960$ 148,854$ 155,943$ 160,668$ 160,668$ 7230Interest250,537 245,764 241,202 235,550 235,550 7330Other Debt Service Costs6,954 7,444 7,000 7,500 7,500 Total Expenditures401,451$ 402,062$ 404,145$ 403,718$ 403,718$ 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 8/1/2011 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 2/1/2011 and 8/1/2011. 2-114 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). 2-115 CITY OF AVENTURA FIFC LOAN DEBT SERVICE FUND 290 CATEGORY SUMMARY 2010/11 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 RECAP2007/082008/092009/102010/112010/11 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues5,681 459 - - - 380000/389999Transfer/Debt Proceeds444,000 444,000 446,778 445,744 445,744 399900/399999Fund Balance- - - - - Total Available449,681$ 444,459$ 446,778$ 445,744$ 445,744$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay- - - - - 7000/7999Debt Service443,892 444,425 446,778 445,744 445,744 9000/9999Transfers- - - - - Total Expenditures443,892$ 444,425$ 446,778$ 445,744$ 445,744$ 2-116 CITY OF AVENTURA FIFC LOAN DEBT SERVICE FUND 290 2010/11 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 Miscellaneous Revenues 3611000Interest5,681$ 459$ -$ -$ -$ Subtotal5,681 459 - - - Transfer/Debt Proceeds 3811901Transfer from Charter School Fund444,000 444,000 446,778 445,744 445,744 Subtotal444,000 444,000 446,778 445,744 445,744 Fund Balance 3999000Carryover- - - - - Subtotal- - - - - Total Revenues449,681$ 444,459$ 446,778$ 445,744$ 445,744$ EXPENDITURES 9001-590 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 DEBT SERVICE Non-Departmental - 590 7130Principal161,040$ 166,146$ 174,057$ 179,332$ 179,332$ 7230Interest279,952 275,290 269,221 262,912 262,912 7330Other Debt Service Costs2,900 2,989 3,500 3,500 3,500 Total Expenditures443,892$ 444,425$ 446,778$ 445,744$ 445,744$ 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 8/1/2011 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 2/1/2011 and 8/1/2011. 2-117 2-118 CAPITAL CONSTRUCTION FUNDS 2-119 CITY OF AVENTURA CAPITAL CONSTRUCTION FUND - ARTS & CULTURAL CENTER CONSTRUCTION 391 CATEGORY SUMMARY 2010/11 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 RECAP2007/082008/092009/102010/112010/11 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues300,462 2,359,690 - - - 340000/349999Charges for Services- - - - - 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues- - - - - 380000/389999Transfer/Debt Proceeds- 2,250,000 - - - 399900/399999Fund Balance- - 864,859 - - Total Available300,462$ 4,609,690$ 864,859$ -$ -$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses- - - - - 6000/6999Capital Outlay300,462 2,932,852 864,859 - - 7000/7999Debt Service- - - - - 9000/9999Transfers- - - - - Total Expenditures300,462$ 2,932,852$ 864,859$ -$ -$ 2-120 STORMWATER UTILITY FUND 2-121 CITY OF AVENTURA STORMWATER UTILITY FUND 410 CATEGORY SUMMARY 2010/11 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 RECAP2007/082008/092009/102010/112010/11 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- 107,364 - - - 340000/349999Charges for Services882,429 801,532 841,458 841,458 841,458 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues17,528 2,567 - - - 380000/389999Transfer from Funds- - - - - 399900/399999Fund Balance38,907 - - - - Total Available938,864$ 911,463$ 841,458$ 841,458$ 841,458$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services-$ -$ -$ -$ -$ 3000/3999Contractual Services414,380 383,015 430,000 535,000 535,000 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses254,715 256,603 - - - Total Operating Expenses669,095 639,618 430,000 535,000 535,000 6000/6999Capital Outlay1,507 11,557 411,458 306,458 306,458 9000/9999Transfers- - - - - Total Expenditures670,602$ 651,175$ 841,458$ 841,458$ 841,458$ 2-122 CITY OF AVENTURA STORMWATER UTILITY FUND 410 2010/11 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 Intergovernmental Revenues $ - 3343605State Grant$ -107,364$ -$ -$ Subtotal- 107,364 - - - Charges for Services 3439110Stormwater Utility Fees882,429 801,532 841,458 841,458 841,458 Subtotal882,429 801,532 841,458 841,458 841,458 Miscellaneous Revenues 3611000Interest17,528 2,567 - - - Subtotal17,528 2,567 - - - Fund Balance 3999000Carryover38,907 - - - - Subtotal38,907 - - - - Total Revenues938,864$ 911,463$ 841,458$ 841,458$ 841,458$ EXPENDITURES 5001 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 Operating CONTRACTUAL SERVICES Community Services - 538 3110Prof. Services - Engineering55,530$ 64,068$ 70,000$ 75,000$ 75,000$ 3450Lands Maint. - Streets149,268 156,466 165,000 250,000 250,000 3460Street Maint./Drainage209,582 162,481 195,000 210,000 210,000 Subtotal414,380 383,015 430,000 535,000 535,000 OTHER OPERATING EXPENSES 5915Depreciation254,715 256,603 - - - Subtotal254,715 256,603 - - - CAPITAL OUTLAY Community Services - 538 6306Drainage Improvements1,507 11,557 200,000 200,000 200,000 Subtotal1,507 11,557 200,000 200,000 200,000 CAPITAL OUTLAY Community Services 6999Capital Reserve- - 211,458 106,458 106,458 Subtotal- - 211,458 106,458 106,458 Total670,602 651,175 841,458 841,458 841,458 2-123 REVENUE PROJECTION RATIONALE 3439110 Stormwater Utility Fees – It is proposed to maintain the Stormwater fee at $2.50/ERU to fund the required drainage improvements. The revenue amount is based on 29,217 ERUs at 96%. Í¬±®³©¿¬»®Ë¬·´·¬§Ú»» x3Ë244Ë444 x3Ë444Ë444 x,44Ë444 x.44Ë444 x044Ë444 x244Ë444 x CAPITAL PROJECT DESCRIPTION COMMUNITY SERVICES 6306 Drainage Improvements – Funds have been budgeted for maintenance improvements. 2-124 POLICE OFFDUTY SERVICES FUND 2-125 CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND 620 CATEGORY SUMMARY 2010/11 FUND DESCRIPTION This Fund was established to account for revenues and expenditures associated with services provided by off duty Police Officers in private customer details to the various businesses and condominium associations. REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 310000/319999Locally Levied Taxes-$ -$ -$ -$ -$ 320000/329999Licenses & Permits- - - - - 330000/339999Intergovernmental Revenues- - - - - 340000/349999Charges for Services296,467 268,640 300,000 240,000 240,000 350000/359999Fines & Forfeitures- - - - - 360000/369999Miscellaneous Revenues- - - - - 380000/389999Transfer from Funds- - - - - 399900/399999Fund Balance- - - - - Total Available296,467$ 268,640$ 300,000$ 240,000$ 240,000$ EXPENDITURES OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 1000/2999Personal Services254,995$ 218,877$ 300,000$ 240,000$ 240,000$ 3000/3999Contractual Services- - - - - 4000/4999Other Charges & Services- - - - - 5000/5399Commodities- - - - - 5400/5999Other Operating Expenses- - - - - Total Operating Expenses254,995 218,877 300,000 240,000 240,000 6000/6999Capital Outlay- - - - - Total Expenditures254,995$ 218,877$ 300,000$ 240,000$ 240,000$ 2-126 CITY OF AVENTURA POLICE OFFDUTY SERVICES FUND 620 2010/11 REVENUE PROJECTIONS OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 Charges for Services 3421100Police Detail Billing296,467$ 268,640$ 300,000$ 240,000$ 240,000$ Total Revenues296,467$ 268,640$ 300,000$ 240,000$ 240,000$ EXPENDITURES 2001-521 OBJECTAPPROVEDCITY MANAGERCOMMISSION CODEACTUALACTUALBUDGETPROPOSALAPPROVAL NO.CATEGORY RECAP2007/082008/092009/102010/112010/11 PERSONAL SERVICES Public Safety 1420Extra Duty Detail254,995$ 218,877$ 300,000$ 240,000$ 240,000$ Total Expenditures254,995$ 218,877$ 300,000$ 240,000$ 240,000$ REVENUE RATIONALE 3421100 Police Detail Billing – Estimated amount of revenue generated by off-duty details in the City’s business and residential communities. 2-127 SUMMARY OF CAPITAL IMPROVEMENT PROGRAM 3-1 CAPITAL IMPROVEMENT PROGRAM 2010 – 2015 HIGHLIGHTS Road maintenance projects that total $2,775,000 to resurface asphalt and ththth enhance safety are included for NE 29 Avenue, NE 34 Avenue NE 187 ththth Street, NE 185 Street, NE 188 Street, Country Club Drive and NE 207 Street. 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. Funds improvements to Founders Park including an additional hard surface tennis court and playground equipment replacements at a cost of $593,600 Upgrades Commission Chambers video equipment and the Government Center security system at a cost of $118,350 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 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. 3-3 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 January when operating departments were required to prepare requests for all proposed capital projects anticipated during the period of 2010 - 2015. 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 amendments will be utilized to provide formal budgetary authority. In addition budget amendments may be utilized to increase appropriations for specific capital projects. 3-5 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 2010 – 2015 CIP includes 24 projects in five (5) functional categories with a total value of $10,199,551. The following represents the percentage of total funding that each functional category has been allocated: Beautification & Parks Facilities (6%), Transportation, Drainage and Infrastructure Improvements (37%), Capital Equipment Purchase and Replacement (30%), Information/Communication Technology (26%) and Public Buildings and Facilities Improvements (1%). SUMMARY OF MAJOR PROGRAMS The following table presents a summarized breakdown of the costs of the various projects recommended for funding categorized by major function for each of the five (5) years covered by the CIP. Table 1 Capital Improvement Program 20010/11 – 2014/15 Summary by Function Program2010/112011/122012/132013/142014/15TOTAL Beautification & Parks Facilities 499,400$ 59,800$ 7,800$ 32,800$ 32,800$ 632,600$ Transportation, Drainage & 705,000685,000935,000850,000600,0003,775,000 Infrastructure Public Buildings & Facilities 118,3500000118,350 Information/Communication 646,500458,450529,300481,200545,4002,660,850 Technology Capital Equipment712,000615,471534,300520,890630,0903,012,751 Totals $ 1,818,7212,681,250$ 2,006,400$ 1,884,890$ 1,808,290$ 10,199,551$ 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 2010/11 – 2014/15 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 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 2010/11 – 2014/15 Summary by Location Drainag e BeautificationTransportation Park Location ImprovementImprovementsImproveImprove s Founders Park Improvement 2010-2011 s NE 34 Avenue 2010/11 th NE 29 Avenue 2010/11 th NE 187 Street 2010/11 th NE 18 Street/NE 31th Avenu2011/12 5 th e NE 188th Street2011/12 2011/12 Country Club Drive 2012-201 4 NE 207 Street 2014/1 th 5 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 $10,199,551.No additional debt is recommended. 2. Adjusts property tax revenues based on projected lower property assessments caused by the economic downturn. TABLE 3 RECAP OF AVAILABLE RESOURCES vs PROPOSED APPROPRIATIONS GENERAL FUND CAPITAL IMPROVEMENT PROGRAM 2010/112011/122012/132013/142014/15 TOTAL PROJECTED AVAILABLE RESOURCES$29,666,153$30,388,526$31,286,334$32,237,870$33,220,107 PROJECTED OPERATING EXPENDITURES26,427,000 27,668,300 29,013,311 30,442,657 31,944,811 DEBT SERVICE REQUIREMENTS2,277,069 2,277,069 2,277,069 2,277,069 2,277,069 SUBTOTAL - EXPENDITURES28,704,069 29,945,369 31,290,380 32,719,726 34,221,880 BALANCE962,084 443,157 (4,046) (481,856) (1,001,772) Less CIP APPROPRIATIONS1,768,450 1,043,221 1,128,771 996,106 1,077,290 AMOUNT NEEDED FROM CIP RESERVE OR NEW REVENUES(806,366)$ (600,064)$ (1,132,817)$ (1,477,962)$ (2,079,062)$ IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET In the 5-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 3-11 TABLE 1 PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS PROJECTS SCHEDULED FOR 2010/11 - 20014/15 SUMMARY BY YEAR CIP #Project TitleDept. #2010/112011/122012/132013/142014/15Total TDI1Stormwater Drainage ImprovementCS200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 1,000,000$ TDI2Road Resurfacing ProgramCS505,000485,000735,000 650,000 400,0002,775,000 Totals705,000$ 685,000$ 935,000$ 850,000$ 600,000$ 3,775,000$ TABLE 2 PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS PROJECTS SCHEDULED FOR 2010/11 - 20014/15 FUNDING PLAN Stormwater UtilityGeneralTransportatio nFederal CIP #Project TitleDept. #TotalFundFundFundFunding TDI1Stormwater Drainage ImprovementCS1,000,000$ 1,000,000$ TDI2Road Resurfacing ProgramCS2,775,000 239,087$ 2,535,913 Totals3,775,000$ 1,000,000$ 239,087$ 2,535,913$ -$ 3-12 3-13 TABLE 1 PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT PROJECTS SCHEDULED FOR 2010/11 - 2014/15 SUMMARY BY YEAR CIP #Project TitleDept. #2010/112011/122012/132013/142014/15Total ICT1Police Computers Systems<$5000PD188,000125,000134,000 125,000125,400697,400 ICT2Central Computer System>$5000IT90,00095,000100,000105,000140,000 530,000 ICT3Radios and E911 System PD126,000106,000 181,00096,000108,000617,000 ICT4Computer Equipment<$5000ACES104,800 80,500 71,500 99,000 86,000 441,800 ICT5Computer Equipment>$5000ACES103,000 10,000 20,000 30,000 45,000 208,000 ICT6Computer Equipment<$5000IT6,000 6,000 6,000 6,000 6,000 30,000 ICT7Computer Equipment<$5000F6,000 2,000 2,000 2,000 6,000 18,000 ICT8Computer Equipment<$5000CM2,0004,000- 2,000 - 8,000 ICT9Computer Equipment<$5000CS17,70023,45011,00012,100 25,400 89,650 ICT10Computer Equipment<$5000CD3,0003,5003,8004,100 3,600 18,000 ICT11Computer EquipmentCC03,000 - - - 3,000 Totals646,500$ 458,450$ 529,300$ 481,200$ 545,400$ 2,660,850$ TABLE 2 PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT PROJECTS SCHEDULED FOR 2010/11 - 2014/15 FUNDING PLAN Charter GeneralSchool CIP #Project TitleDept. #TotalFundFund ICT1Police Computers Systems<$5000PD697,400697,400 ICT2Central Computer System>$5000IT530,000530,000 ICT3Radios and E911 System PD617,000617,000 ICT4Computer Equipment<$5000ACES441,800 441,800 ICT5Computer Equipment>$5000ACES208,000 208,000 ICT6Computer Equipment<$5000IT30,00030,000 ICT7Computer Equipment<$5000F18,00018,000 ICT8Computer Equipment<$5000CM8,0008,000 ICT9Computer Equipment<$5000CS89,650 89,650 ICT10Computer Equipment<$5000CD18,00018,000 ICT11Computer EquipmentCC3,0003,000 $ 2,011,0502,660,850$ 649,800$ Totals 3-14 3-15 CITY OF AVENTURA CAPITAL OUTLAY 2010/11 IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET ROUTINE/ESTIMATED OBJECTCOMMISSIONANNUALUSEFULEANNUAL OPERATING BUDGET IMPACT CODEAPPROVALCAPITALLIFE NO.CATEGORY RECAP2010/11EXPENDITURE(YEARS)PERSONNELOPERATINGTOTAL 001-80XX City Manager's Office - 05-512 6402Computer Equipment <$5,0002,000$ Yes4 -$ -$ -$ Finance - 10-513 6402Computer Equipment <$5,0006,000 Yes4 - - - Information Technology. - 12-513 6401Computer Equipment >$5,00090,000 No4 - - - 6402Computer Equipment <$5,0006,000 Yes4 - - - Public Safety - 20- 521 6402Computer Equipment <$5,000188,000 No4 - - - 6405E911 Equipment40,000 No5 - - - 6407Radio Purchase & Replace.86,000 No5 - - - 6410Equipment >$5,000150,000 No5 - - - 6411Equipment <$5,00037,900 Yes5 - - - 6450Vehicles388,000 Yes4 - - - Community Development - 40-524 6402Computer Equipment <$5,0003,000 Yes4 - - - Community Services - 50-539/541/572 6205Government Center Improvements118,350 No10 - - - 6402Computer Equipment <$5,00017,700 Yes4 - - - 6410Equipment >$5,00033,500 Yes5 - - - 6411Equipment <$5,0003,500 Yes5 - - - 6301Beautification Projects7,800 No5 - - - 6310Aventura Founders Park No10491,600 - - - Arts & Cultural Center - 70-575 6410Equipment >$5,000100,000 No5 - - - Total Capital1,769,350$ -$ -$ -$ TRANSPORTATION AND STREET MAINTENANCE FUND 120 Community Services - 50-541 6305Road Resurfacing505,000 Yes10 - - - Total Capital505,000$ -$ -$ -$ STORMWATER UTILITY FUND 410 Community Services - 538 6306Drainage Improvements200,000 Yes10 - - - Total Capital200,000$ -$ -$ -$ ×ÓÐßÝÌÑÚÝßÐ×ÌßÔÐÎÑÖÛÝÌÍÑÒÑÐÛÎßÌ×ÒÙÞËÜÙÛÌ ñªÆøÃ`YÃ±ñ«£`«ªÉ£Ð«Æª££·ÆÆ`ÃÐªÃøÃªÃ«£ªÆÃYÅ£ÃªÐkÐÈ ¼Æ«·£ÃY£øÆ£·£ªÃ«Ãªªª£øÃªøkk£kÃ«ª±«ª£kÆÈ 3-16 GLOSSARY 4-1 AccountAssets A term used to identify an individual asset, Cash, receivables or capital assets listed liability, expenditure control, revenue within the balance sheet. control, encumbrance control or fund balance.Balance Sheet Basic financial statement that describes the basis of accounting used in its Accounting System preparation and presentation of a The total structure of records and specified date in the entity’s assets, procedures which discover, record, liabilities and the remaining fund balance classify, summarize and report or fund equity. information on the financial position and results of operations of a government or any of its funds, fund types, balanced Balanced Budget account groups or organizational A budget is balanced when current components. expenditures are equal to receipts. Accrual Bond Recognizes the financial effect of A written promise, generally under seal, to transactions or events when they occur, pay a specified sum of money, called the regardless of the timing of related cash face value, at a fixed time in the future, flows.called the date of maturity and carrying interest at a fixed rate, usually payable periodically. Note: The difference between Ad Valorem Taxes a note and a bond is that the latter usually Taxes levied on all real and certain runs for a longer period of time and personal property, tangible and intangible, requires greater legal formality. according to the property’s assessed valuation. Bonded Debt That portion of indebtedness represented Amortization by outstanding bonds. The reduction of debt through regular payments of principal and interest sufficient to retire the debt instrument at a Budget predetermined date known as maturity. A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means Appropriationof financing them. Used without any An authorization granted by a legislative modifier, the term usually indicates a body to make expenditures and to incur financial plan for a single fiscal year. obligations for specific purposes. An appropriation is limited in amount to the time it may be expended. Budget Calendar A schedule of key dates that the City utilizes to prepare, adopt and administer Assessed Valuation the budget. A valuation set upon real estate or other property by the County Assessor and the State as a basis for levying taxes. 4-2 Budget Message Capital Outlays A general discussion of the proposed Non-recurring expenditures of an budget as presented in writing by the infrequent or unusual nature which may budget-making authority to the legislative result in the acquisition/addition to the body. City’s fixed capital assets or infrastructure. Budgetary Control Capital Project Fund The control or management of a A fund established to account for the government or enterprise in accordance acquisition and construction of major with an approved budget for the purpose capital facilities other than those financed of keeping expenditures within the by proprietary and trust funds. limitations of available appropriations and available revenues. Represents the level of control at which expenditures may not Carryover exceed budget. Any revisions that alter An existing fund balance that is projected the total expenditures of a department to be available for use in the City’s annual must be approved by the City budgeted expenditures. Commission. Chart of Accounts Capital Budget The classification system used by the City A plan of proposed capital outlays and the to organize the accounting for various means of financing them for the current funds. fiscal period. Contingency Capital Construction Fund An appropriation of funds available to A fund established to account for bond cover unforeseen events that occur during proceeds and expenditures associated the fiscal year. These funds, if not used, with the purchase of properties to be to be lapse at year-end. This is not the same utilized for public parks, cultural center as fund balance. and the permanent Government Center and Police Station. Current Assets Assets that one can reasonably expect to Capital Improvement Program (CIP) convert into cash, sell or consume A plan for capital expenditures to be through operations within one (1) year. incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or otherwise. Current Liabilities It sets forth each project or other Obligation whose liquidation is expected contemplated expenditure in which the to require the use of existing resources government is to have a part and classified as current assets or the creation specifies the full resources estimated to of other current liabilities. be available to finance the projected expenditures. Debt Service The payment of principal and interest on borrowed funds such as bonds. 4-3 Debt Service Fund Encumbrances A fund established to finance and account Obligations in the form of purchase for the accumulation of resources for and orders, contracts or salary commitments the payment of, general long-term debt which are chargeable to an appropriation principal and interest. Also called a and for which a part of the appropriation is SINKING FUND. reserved. They cease to be encumbrances when paid or when the actual liability is set up. Debt Service Requirements The amounts of revenue which must be provided for a debt service fund so that all Enterprise Fund principal and interest payments can be A fund established to finance and account made in full and on schedule. for operations (1) that are financed and operated in a manner similar to private business enterprises where the intent of Depreciation the governing body is that the costs (1) Expiration in service life of fixed (expenses, including depreciation) of assets, other than wasting assets, providing goods or services to the general attributable to wear and tear through use public on a continuing basis be financed or and lapse of time, obsolescence, recovered primarily through user charges; inadequacy, or other physical of functional or (2) where the governing body has cause. (2) The portion of the cost of a decided that periodic determination of fixed asset charged as an expense during revenues earned, expenses incurred a particular period. Note: The cost of a and/or net income is appropriate for capital fixed asset is prorated over the estimated maintenance, public policy, management service life of such asset and each period control, accountability or other purposes. is charged with part of such cost so that Examples of enterprise funds are those for ultimately the entire cost of the asset is utilities, swimming pools, airports, and charged off as an expense. In solid waste services. governmental accounting depreciation may be recorded in proprietary funds and trust funds where expenses, net income Expenditures and/or capital maintenance are If the accounts are kept on the accrual measured. basis this term designates total charges incurred, whether paid or unpaid, including expenses, provision for Designatedretirement of debt not reported as a Funds that have been identified for a liability of the fund from which retired and specific purpose. This differs from capital outlays. If they are kept on the reserved funds, in that there is no legal cash basis, the term covers only actual requirement for funds that have been disbursements for these purposes. Note: designated. Encumbrances are not considered expenditures. Designated Fund Balance A fund balance that is not used in the Expenses City’s plans for annual budgetary Charges incurred, whether paid or unpaid, expenditures which has been segregated for operation, maintenance and interest by Commission authorization for a specific and other charges which are presumed to purpose. benefit the current fiscal period. Note: Legal provisions sometimes make it necessary to treat as expenses charges whose benefits extend over future 4-4 periods. For example, purchase of resources, together with all related materials and supplies which may be liabilities, obligations, reserves and used over a period of more than one (1) equities which are segregated for the year and payments for insurance which purpose of carrying on specific activities may be used over a period of more than or attaining certain objectives in one (1) year and payments for insurance accordance with special regulations, which is to be in force for a longer period restrictions or limitations. than one (1) year frequently must be charged in their entirety to the appropriation of the year in which they are Fund Accounts incurred and classified as expenses of All accounts necessary to set forth the that year even though their benefit financial operations and financial extends to other periods. condition of a fund. Fiscal Period Fund Balance Any period at the end of which a The excess of a fund’s assets over its governmental unit determines its financial liabilities and reserves. condition and the results of its operations and closes its books. Note: It is usually a year, though not necessarily a calendar General Fund year. The fund that is available for any legal authorized purpose and which is therefore used to account for all revenues and all Fiscal Year activities except those required to be A twelve-month period of time to which accounted for in another fund: Note: The the annual budget applies and at the end General Fund is used to finance the of which the City determines its financial ordinary operations of a governmental position and results of operations. The unit. City’s fiscal year begins October 1 and ends September 30. Goal A statement of broad direction, purpose or Fixed Assets intent based on the needs of the Land, buildings, machinery, furniture, or community. A goal is general and other equipment that have a useful life of timeless; that is, it is not concerned with a more than one (1) year that cost more specific achievement in a given period. than $5,000. Grant A contribution by one (1) governmental Franchise Fee unit to another. The contribution is Charges to service providers for usually made to aid in the support of a exclusive/non-exclusive rights to operate specified function (e.g., education), but is within municipal boundaries. Examples sometimes also made for general include electric, gas, sanitation and purposes. towing. Income Fund This term is used in accounting for An independent fiscal and accounting governmental enterprises and represents entity with a self-balancing set of the excess of the revenues earned over accounts recording cash and/or other 4-5 the expenses incurred in carrying on is often confined to consumable supplies particular phases of an enterprise’s but may also cover fixed assets. activities. As indicated elsewhere, the excess of the total revenues over the total expenses of the utility for a particular Liabilities accounting period is called “net income.” Debts or obligations owed by one (1) entity to another entity payable in money, goods or services. Infrastructure Public domain fixed assets including roads, bridges, curbs, gutters, sidewalks, Mill drainage systems, lighting systems and A taxation unit equal to one dollar of tax other items that have value only to the obligation for every $1,000 of assessed City. property value. Interest Income Millage Revenue generated through the The total tax obligation per $1,000 of investment of fund balances. assessed property value. Interfund Transfers Mission Statement Administrative fees charged to other City The statement that identifies the particular funds for the provision of administration purpose and function of a department. and other City services. Net Current Assets Intergovernmental Revenue Excess value of securities, cash, Revenue received from or through the receivables and other assets over the Federal, State or County government, liabilities of the fund. including State Revenue Sharing, Alcoholic Beverage Tax, Sales Tax and Gasoline Taxes. Non-Departmental Activities, revenues and expenditures that are not assigned to a department. Internal Service Fund A fund established to finance and account for services and commodities furnished by Objective a designated department or agency to Something to be accomplished in specific, other departments or agencies within a well-defined and measurable terms and single governmental unit or to other that is achievable within a specific time governmental units. Amounts expended frame. by the fund are restored thereto, either from operating earnings or by transfers Operating Budget from other funds, so that the original A budget for general revenues and fund’s capital is kept intact. expenditures such as salaries, utilities and supplies. Inventory A detailed list showing quantities, Ordinance descriptions, property values, units of A formal legislative enactment by the measure and unit prices. Note: The term governing board of a municipality. 4-6 Performance Budget the Fund’s fixed assets such as A budget wherein expenditures are based automobiles, equipment and buildings. primarily upon measurable performance of activities and work programs. Revenues Increases in governmental fund type net Performance Workload Indicators current assets from other than Data collected to determine how effective expenditure refunds and residual equity and/or efficient a program is in achieving transfers. its objectives. Rolled-Back Rate Police Education Fund The operating millage rate required to A special revenue fund used to account raise the same ad valorem tax revenues for revenues pursuant to Florida Statute as were levied in a prior year, exclusive of 943.25 which allows municipalities to new construction, additions to structures, collect two dollars ($2.00) from each deletions and property added (e.g., traffic citation for the purpose of criminal annexations). justice education and training for police officers. Sales Tax Tax imposed on the purchase of goods Police Offduty Services Fund and services. A special revenue fund used to account for revenues and expenditures associated with services provided by off duty police Special Revenue Fund officers in private customer details to the A fund used to account for the proceeds various businesses and condominium of specific revenue sources that are associations. legally restricted to expenditure for specified purposes. Property Tax A tax levied on the assessed value of real Taxable Value and personal property. This tax is also The assessed value less homestead and known as ad valorem tax. other exemptions, if applicable. Reserves Taxes The City’s current year budgeted funds Compulsory charges levied by a that are not planned to be expended. government for the purpose of financing These reserves may “carryover” into the services performed for the common available fund balance of subsequent benefit. This term does not include years. specific charges made against particular persons or property for current or permanent benefits such as special assessments. Retained Earnings The net value and accumulated annual financial resources of the City’s Enterprise Transportation and Fund. This balance also reflects the Street Maintenance Fund undepreciated values (or “book value”) of A special revenue fund to account for restricted revenues and expenditures 4-7 which by Florida Statutes are designated Unencumbered for street maintenance and construction The portion of an allotment not yet costs.expended or encumbered. Truth in Millage The Florida Truth in Millage Act (“TRIM”) Useful Life serves to formalize the property tax The period of time that a fixed asset is levying process by requiring a specific expected to operate. This can refer to a method of tax rate calculation form of budgeted period of time for an equipment notice, public hearing requirements and class or the actual amount of time for a advertisement specifications prior to the particular item. adoption of a budget tax rate. The effect of TRIM is to inform taxpayers User Charges or Fees that their property taxes are changing (up The payment of a fee for direct receipt of or down), the cause (a change in the public service by the party benefiting from assessed value of their property and/or an the service. increase in the proposed spending level) and how the proposed new tax rate compares to the rate that would generate Utility Service Tax the same property tax dollars as the Taxes levied on consumer consumption of current year (the “rolled-back” rate). utility services provided in the City. The tax is levied as a percentage of gross receipts Unappropriated Not obligated for specific purposes. (See Undesignated) Undesignated Without a specific purpose. (See Unappropriated) 4-8