07-21-2011City Commission Cris M. Soror
Susan Gottlieb, Mayor Fria M. Soroka, ICMA -CM
Zev Auerbach Cer CJM.
]Bob Diamond Teresa M. Soroka, MMC
Billy Joel
Teri Holzberg CitrAttorner
Michael Stern Weiss Scrota Hellman
]Luz Urbiez Weinberg ]Pastoriza Cole & Boniske
AGENDA
JULY 219 20119 AM
Aventura Government Center 19200 West Country Club Drive Aventura, Florida 33180
1. CALL TO ORDER/ROLL CALL
2. OVERVIEW AND REVIEW OF PROPOSED BUDGET
A. GENERAL FUND
• REVENUES
• GENERAL GOVERNMENT DEPARTMENTS (CITY
COMMISSION, OFFICE OF THE CITY MANAGER, LEGAL,
CITY CLERK, FINANCE, & INFORMATION
TECHNOLOGY)
• PUBLIC SAFETY DEPARTMENT
• COMMUNITY DEVELOPMENT DEPARTMENT
• COMMUNITY SERVICES DEPARTMENT
• ARTS & CULTURAL CENTER DEPARTMENT
• NON - DEPARTMENTAL
• CAPITAL OUTLAY
B. MOTION TO ADOPT RESOLUTION TO ESTABLISH
TENTATIVE MILLAGE RATE:
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF AVENTURA, FLORIDA, ESTABLISHING A PROPOSED
MILLAGE RATE FOR THE 2011/12 FISCAL YEAR;
PROVIDING FOR THE DATE, TIME AND PLACE OF THE
PUBLIC HEARING TO CONSIDER THE PROPOSED MILLAGE
RATE AND TENTATIVE BUDGET; AND PROVIDING FOR AN
EFFECTIVE DATE.
July 21, 2011 Cnmisdm Mae*
C. POLICE EDUCATION FUND
D. TRANSPORTATION AND STREET MAINTENANCE FUND
E. POLICE CAPITAL OUTLAY IMPACT FEE FUND
F. 911 FUND
G. DEBT SERVICE FUND
H. POLICE OFF -DUTY SERVICES FUND
I. STORMWATER UTILITY FUND
3. ADJOURNMENT
This meeting is open to the public. In accordance with the Americans with Disabilities Act of 1990, all persons who are disabled
and who need special accommodations to participate in this meeting because of that disability should contact the Office of the City
Clerk, 305466 -8901, not later than two days prior to such proceeding. One or more members of the City of Aventura Advisory
Boards may be in attendance and may participate at the meeting. Anyone wishing to appeal any decision made by the Aventura
City Commission with respect to any matter considered at such meeting or hearing will need a record of the proceedings and, for
such purpose, may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and
evidence upon which the appeal is to be based. Agenda items may be viewed at the Office of the City Clerk, City of Aventura
Government Center, 19200 W. Country Club Drive, Aventura, Florida, 33180. Anyone wishing to obtain a copy of any agenda
item should contact the City Clerk at 305- 466 -8901.
2
r.. im- . t
CAPITAL BUDGET
" FISCAL YEAR 2011/12
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2011/12
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, Charter School Principal
Brian K. Raducci, Finance Director
Steven Clark, Arts & Cultural Center General Manager
CITY OF AVENTURA
OPERATING AND CAPITAL BUDGET
FISCAL YEAR 2011/12
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
Fund Balance Policies
1 -10
Financing Programs and Debt Administration
1 -13
Risk Management
1 -14
Demographics and Miscellaneous Statistics
1 -15
Budget Preparation Calendar
1 -16
Property Tax Information
1 -17
Comparison of Number of Employees
1 -20
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
STORMWA TER UTILITY FUND 2 -121
POLICE OFFDUTY SERVICES FUND 2 -125
SUMMARY OF CAPITAL IMPROVEMENT PROGRAM
3 -1
2011 -2016 Highlights
3 -2
Purpose of the Capital Improvement Program
3 -3
Legal Authority
3-4
Development of Capital Improvement Program
3-4
Capital Improvement Program Policies
3 -5
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
City of
Aventura
4;
uwvernmnt Centcr IV
19200 west Country Club Drive
Avenrura, Florida 33180
The Honorable Mayor and City Commission
City of Aventura
Aventura, Florida 33180
RE: 2011/12 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, 2011, 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 continues to
respond to the economic recession that has resulted in an erosion of our tax base over the
past four 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. Cost saving measures and favorable bid results for service
contracts 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.
Budaet Format
This single budget document, which includes all City Funds and service programs, has
been prepared to provide the public with a comprehensive overview of all City services and
financial framework. A separate budget document for the Charter School is adopted by the
City in May of each year.
The budget is a performance based plan that links goals and objectives with the financial
resources necessary to achieve them. In order to ensure that goals and objectives
established in the budget planning process are translated into results, the resources
allocation process is tied to performance. The budget document contains
performance /workload indicators to facilitate this process. Every effort was made to provide
a budget document that can be fully reviewed and justified to the City Commission and
residents.
The preparation of the budget document marks a continued commitment to a planned and
professional process of developing a budget that will address both current and future issues
facing the City. 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 four 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 three years ago, the City's taxable value has
decreased from $9.609 Billion to $7.291 Billion. This represents a loss of 24% or $4.0
million in tax revenue compared to the 2007 tax roll year. This year the City experienced a
0.6% increase in the property values.
$10.00
o $9.00
m $8.00
$7.00
$6.00
$5.00
$4.00
$ 3.00
$ 2.00
$1.00
$0.00
Assessed Values
j7.291
ti °y ° \yy
- -- — ---------
Cautiously, it appears that trends point to the probability that the City's overall property
values may have "bottomed out ". Recently, we have witnessed positive signs that the local
economy has shown some improvement. The new construction values rose moderately to
33.5 million. However, as we continue to observe, the recovery from this economic
downturn is slower and longer than previous recoveries. All indications are that for the next
several years we will experience either no or slow growth in the South Florida economy.
More important, it is doubtful that the loss of housing values caused by the recession will
share in a recovery for some time.
There was one silver lining to the recession that assisted the City in reducing its operating
costs. The model of privatizing many service areas of the City's operations over the years
has served the City well and has allowed for a more cost effective service delivery system
as compared to the traditional government structure. Over the past two years as the service
contracts expired and were placed out for bids, the results were very favorable to the City
and produced cost savings while maintaining current levels of service. The largest cost
savings were realized in the maintenance and transportation service areas. In addition,
capital project bids also produced favorable results and lower costs as compared to prior
years.
In response to the current economic environment, the following important financial goals
guided the preparation of this years' budget:
• Limit the overall operating costs increase to 2% while maintaining the current service
levels and programs. The budget would not include any expansion or new
government services.
• Avoid increasing the property tax rate In light of the economic times our residents
and businesses are experiencing.
• Bridge the revenue gap by utilizing reserve funds to support nonrecurring capital
improvements.
The budget process produced a total budget $6,678,979 or 11.8% less than the previous
year. This was due primarily to a 2010/11 $5.6M budget amendment that pertained to the
refunding of the remaining portion of the original Series 1999 Revenue Bonds. If you were
to exclude this one -time budget amendment, the 2011/12 budget is lower by $1,113,979
when compared to the previous year's budget. Operating costs were limited to a 1.1%
increase as compared to the previous year. Lower costs associated with service delivery
contracts assisted greatly in reducing our overall costs. Historically, this budget represents
the lowest percentage of operating cost increase over the prior year since the incorporation
of the City.
The previously mentioned refinancing of the original Series 1999 Revenue Bonds in this
fiscal year resulted in a cost saving of $140,555. It is important to note that the City has
experienced reductions in utility expenses based on implementing various energy saving
measures throughout the organization. In addition several other cost saving measures have
been implemented including issuing stipends in lieu of City issued phones for non - essential
employees, reducing the Community Service Department's fleet size and utilizing more
paperless strategies.
In order to balance the budget, $504,120 was utilized from the City's reserve funds in order
to fund a portion of the nonrecurring capital projects contained in the budget. The City very
prudently set aside reserves 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.
Capital Outlay costs decreased by $784,041 or 4.3% 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. In addition, the budget does not include any
expansion or additional services.
The total number of full -time employees contained in the proposed budget is 173 as
compared to 174 in 2010 /11 fiscal year. Based on a reorganization of staffing in the
Community Services Department that recently occurred, one position (Recreation Services
Superintendent) was eliminated and resulted in a cost savings of $92,000. Due to the new
Federal health care requirements, an 8% increase in the employee health insurance
premiums impacted the budget by $155,152.
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. Every effort should
be made to ensure fund balances are only utilized to fund nonrecurring capital projects and
not annual operating costs. We need to continue to remain prudent and conservative in our
financial management of the City.
The City's residents deserve quality municipal services provided in a productive and
efficient manner at the lowest possible cost. They also deserve proper justification when a
budget is proposed. I believe the budget contained within does all of this.
2011/12 Budget Priorities /Goals
The following represents the pre - established priorities and goals that provided a framework for
the preparation of the 2011/12 Budget Plan.
✓ Avoid increasing the property tax rate in light of the economic times our residents and
businesses are experiencing.
✓ Bridge the revenue gap by utilizing reserve funds to support nonrecurring capital
improvements.
✓ In response to decreased revenues, limit increases in operating costs to 2% while
maintaining current service levels and programs.
✓ 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 2011/12, including all funds, capital outlay and debt service,
is $49,896,790. This is $6,678,979 or 11.8% less as compared to the prior year. Operating
expenditures total $28,807,281, while Capital Outlay expenditures total $18,521,599 and
Debt Service expenditures total $2,567,910.
Fund Summary by Amount
FUND
PROPOSED AMOUNT
% OF BUDGET
General
$46,667,048
89.4%
Police Education
11,000
.0%
Transportation
1,642,150
3.0%
Police Impact Fee
16.557
.0%
Park Development
2,246
.0%
E911
211,650
0.5%
Debt Service
2,567,910
4.9%
Stormwater Utility
841,458
1.6%
Police Offduty Services
240,000
•5%
IV
Fund Summary by Percentage
General
89.4%
Police Education
0.0°/
Expenditures by category are as follows:
Lion
mpact Fee
Park Development
0.0%
ebtSery ice
4.9%
ry
Offduty Services
0.5%
CATEGORY
Category Summary
PROPOSED AMOUNT
% OF
BUDGET
Personal Services
$
18,967,221
38.0%
Contractual Services
$
4,850,253
9.7%
Other Charges /Svcs
$
4,078,705
8.2%
Commodities
$
687,642
1.4%
Other Operating Expenses
$
223,460
0.4%
Capital Outlay
$
18,521,599
37.1%
Debt Service
$
2,567,910
5.1%
Total Expenditures
$
49,896,790
100.0%
Category Summary by Percentage
Contractual Services
—9.7% —Other Charges&Services
Personal Services
38.0%
DebtSei
5.1 °/
V
37.1%
Commodities
1.4%
Other Operating
Expenses
0.4%
The following chart shows a comparison of each department's budget for the past two (2)
years. Although it appears that total costs decreased by 11.8% compared to the prior year,
this was due primarily to a 2010/11 $5.6M budget amendment that pertained to the
refunding of the remaining portion of the original Series 1999 Revenue Bonds. This resulted
in an approximate $530,000 savings. If you were to exclude this one -time budget
amendment, the 2011/12 budget is lower by $1,113,979 when compared to the previous
year's budget.
City Commission
Office of the City Manager
Legal
City Clerk
Finance
Information Technology
Police
Comm. Development
Community Services
Arts & Cultural Center
Non - Departmental
Subtotals
Departmental Budget Comparison
Capital Outlay
3,589,741
Increase
(481,041) -13.4%
2010/11
2011/12
(Decrease)
% Change
119,927
119,938
11
0.0%
868,416
888,673
20,257
2.3%
280,000
280,000
-
0.0%
286,068
270,082
(15,986)
-5.6%
849,590
875,064
25,474
3.0%
915,901
969,176
53,275
5.8%
15,270,691
16,276,119
1,005,428
6.6%
1,477,308
1,506,872
29,564
2.0%
6,094,912
5,344,104
(750,808)
-12.3%
684,875
673,253
(11,622)
-1.7%
1,635,000
1,604,000
(31,000)
-1.9%
28,482,688
28,807,281
324,593
1.1%
Capital Outlay
3,589,741
3,108,700
(481,041) -13.4%
CIP Reserve
16,215,527
15,412,899
(802,628) -4.9%
Debt Service
8,287,813
2,567,910
(5,719,903) -69.0%
Totals
56,575,769
49,896,790
(6,678,979) -11.8%
GENERALFUND
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 2011 /12 fiscal year General Fund Budget,
including inter -fund transfers, are anticipated to be $46,667,048. This is a decrease of
$273,089 or 0.6% as compared to last year.
Locally Levied Taxes — The City's assessed value as reported by the County Property
Appraiser Department is $7,290,634,319. This amount is 0.6% or $46,027,712 more than
last year. The new construction value was $33,596,714. The ad valorem millage levy for
fiscal year 2011/12 is recommended to be 1.7261, which is the same rate adopted last year.
This will generate $11,955,146 compared to last year's amount of $11,879,670. This
represents the 16th consecutive year without an increase. The budget includes $3,908,625
from electric utility taxes and anticipated utility taxes for water and gas and the unified
VI
communications tax make up the remainder of this category and are based on historical
data and the number of residential and commercial establishments located in the City.
Licenses and Permits — The amount for this revenue category is projected to be $440,000
more than the prior year which is reflective of the slight upturn in building and renovation
activity. The budget includes $2,991,000 from FPL franchise fees based on the Interlocal
Agreement with the County and $1,300,000 for building permits.
Intergovernmental Revenues — Total revenues for this category are projected to decrease
by $5,458 as compared to the amount budgeted for the prior year due to anticipated lower
Sales tax revenue.
Charges For Services — Revenues relating to charges for services are anticipated to be
$39,750 more than the prior year's budget. The majority of the increase is attributed to
revenue generated from recreation user fees from increased participation.
Fines and Forfeitures — Total revenues projected for 2011/12 is $1,457,000. Revenues from
county court fines and intersection safety violations are included in this category.
Miscellaneous Revenues — Projected revenues are anticipated to be $191,000. This is a
decrease of $229,000 compared to the amount budgeted for the prior fiscal year. This is
due to lower than expected interest earnings .
Fund Balance — This represents a designated amount of funds accumulated in reserves.
The amount utilized from the fund balance is $15,697,608.
Non - Revenues — This represents transfers from the E911 Funds to the General Fund
Intergovernmental
4.7
Revenues by Source
Locally Levied Taxes
Vil
Fund Balance
33.6
Services
Fines &Forfeitures
j
3.1
es
Expenditures
The estimated 2011/12 General Fund expenditures contained within this budget total
$46,667,048 and are balanced with the projected revenues. Total expenditures are
$273,089 or 0.6% less than the 2010/11 fiscal year amount. The operating expenditures
have increased by $551,507 or 2.1 % as compared to the prior year.
CATEGORY SUMMARY
Increase
Category 2010/11 2011/12 (Decrease) % Change
Personal Services
18,097,235
18,727,221
629,986
3.5%
Contractual Services
3,586,375
3,575,253
(11,122)
-0.3%
Other Charges /Svcs
4,023,904
3,958,705
(65,199)
-1.6%
Commodities
648,600
683,642
35,042
5.4%
Other Operating Expenses
244,260
207,060
(37,200)
-15.2%
Total Operating Expenses
26,600,374
27,151,881
551,507
2.1%
Capital Outlay
18,078,229
17,294,188
(784,041)
-4.3%
Transfer To Funds
2,261,534
2,220,979
(40,555)
-1.8%
Total Expenditures
46,940,137
46,667,048
(273,089)
-0.6%
Personal Services
Personal Services increased by $629,986 or 3.5% compared to the prior year. Of this
amount, 1.5% or $255,152 can be attributed to increased health insurance costs and police
overtime. Expenditures for non - unionized employees have been budgeted to reflect a 2.5%
cost of living adjustment and a performance /merit increase amount that averages 3% per
employee. The costs associated with the PBA Collective Bargaining Agreement are
included in the proposed budget. The total number of full -time employees is 173 compared
to 174 in 2010 /11 fiscal year. Based on a reorganization of staffing in the Community
Services Department that recently occurred, one position (Recreation Services
Superintendent) was eliminated and resulted in a cost savings. The total number of part-
time employees remains at 12. Other personnel changes contained in the budget are as
follows:
• Police Department - Reclassified an Assistant Fleet Manager position and a
Service Aide position to Fleet Maintenance Worker. Reclassified a Crime Scene II
position to Property Room /Crime Scene Supervisor. Reclassified a Police Officer
position to Sergeant.
• City Clerk's Office — Reclassified Administrative Assistant to City Clerk position to
Executive Assistant to City Clerk.
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. Total pension costs increased by $58,000 or 2.5% compared to the prior year.
VIII
Operating Expenses
The expenditures for contractual services are budgeted at $3,575,253 or 7.7% of the
General Fund budget. This is $11,122 less than the prior year. Major decreases in the cost
of providing maintenance services based on favorable bid results were offset by increases
in building inspection services generated by building activity and costs associated with the
Traffic Safety Program. Expenditures for other charges and services are budgeted at
$3,958,705, which represents 8.5% of the total budget. This category decreased by $65,199
due to savings in utility and communications costs based on the implementation of "Go
Green" polices and the cell phone stipend program. Expenditures for commodities are
budgeted at $683,642, which represents 1.5% of the total budget. This category increased
by $35,000 due to increased fuel prices. Total costs associated with other operating
expenses are budgeted at $207,060 which represents .4% of the total budget.
Capital Outlay
General Fund projects included in the first year of the City's five year Capital Improvement
Program (CIP) for 2011 -2016 represent a long term plan to address infrastructure
maintenance needs. A total of $2,100,700 has been budgeted in the General Fund for
Capital Outlay projects along with a $15,193,488 reserve to fund future projects.
Major General Fund capital outlay items are as follows:
Radio Purchase & Replacement $688,000 Equipment $158,000
Police Vehicles $430,000 Founders Park Improvements $74,000
Street Lighting Improvements $300,000 E911 Equipment 15,000
Computer Equipment $252,900 Beautification Projects $7,800
Government Center Improvements $175,000
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 $2,120,979 which is a decrease of $140,555
as compared to the prior year. The transfer also includes $100,000 from the Traffic Safety
Program to the Charter School Fund.
IX
SUMMARY OF EXPENDITURES BY DEPARTMENT
GENERALFUND
Total Community Services
4,584,912
4,069,104
(515,808)
-11.3%
Increase
684,875
673,253
2010/11
2011/12
(Decrease)
% Change
GENERAL GOVERNMENT
(527,430)
-10.0%
OTHER NON - DEPARTMENTAL
City Commission
119,927
119,938
11
0.0%
Office of the City Manager
868,416
888,673
20,257
2.3%
Legal
280,000
280,000
-
0.0%
City Clerk
286,068
270,082
(15,986)
-5.6%
Finance
849,590
875,064
25,474
3.0%
Information Technology
915,901
969,176
53,275
5.8%
Total Gen. Gov't
3,319,902
3,402,933
83,031
2.5%
PUBLIC SAFETY
Police
14,898,377
15,895,719
997,342
6.7%
Comm. Development
1,477,308
1,506,872
29,564
2.0%
Total Public Safety
16,375,685
17,402,591
1,026,906
6.3%
COMMUNITY SERVICES
Total Community Services
4,584,912
4,069,104
(515,808)
-11.3%
Arts & Cultural Center
684,875
673,253
(11,622)
-1.7%
5,269,787
4,742,357
(527,430)
-10.0%
OTHER NON - DEPARTMENTAL
Non - Departmental
1,635,000
1,604,000
(31,000)
-1.9%
Tranfers to Funds
2,261,534
2,220,979
(40,555)
-1.8%
Capital Outlay
18,078,229
17,294,188
(784,041)
-4.3%
Total other Non -Dept.
21,974,763
21,119,167
(855,596)
-3.9%
TOTAL
46,940,137
46,667,048
(273,089)
-0.6%
City Clerk
Legal 0.6 %�
0.6 %,
Information TE
2.2%
Financ
2.0%
Office of the City Man;
2.0%
City Com m
0.3%
X
Police
35.6%
Community Development
3.4%
Capital Outlay ITran sfers
38.7% 0.5%
Com m u nity Se rvices
9.1%
Arts & Cultural Ce nter
1.5%
Non - Departmental
3.6%
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 $11,000 is anticipated
in revenue for 2011/12. 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 $1,642,150 for 2011/12. The County Transit System Surtax is estimated to
generate $906,400. The funds will be used to provide transit system services, maintenance,
street light improvements on Biscayne Boulevard and fund road resurfacing projects (NE
31 t Avenue /NE 185th Street and a portion of NE 191St Street.). Operating expenditures for
maintenance are budgeted at $400,000.
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 2011/12 is $16,557, 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 2011/12 is $2,246. 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
and repairs and related capital outlay purchases. The fund offsets a portion of the
emergency 911 operational costs. The anticipated revenues for 2011/12 are $211,650.
Funds will be used to pay costs associated with the 911 system and transfer an amount to
the General Fund to offset communication officer costs.
XI
Debt Service Funds
These funds were established to account for revenues transferred from the General Fund
and debt service payment expenditures associated with the long -term financing of the
following bonds and loans:
2010 & 2011 Debt Service Fund — Established for the purchase of Founders Park, the
permanent Government Center site and construction of the Government Center. The orginal
debt issued in 1999 was refinanced in 2010 and 2011. The proposed budget for 2011/12 is
$1,207,734.
2000 Loan Debt Service Fund — Established for the construction of the Community
Recreation Center and the acquisition of Waterways Park. The proposed budget for
2011/12 is $508,465.
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 2011/12 is $404,780.
FIFC Loan Debt Service Fund — Established for the construction and equipment of the
Charter Elementary School. The proposed budget for 2011/12 is $446,931.
The total budget for all Debt Service Funds is $2,567,910. Although it appears that total
costs decreased by $5,719,903 compared to the prior year, this was due primarily to a
2010/11 $5.6M budget amendment that pertained to the refunding of the remaining portion
of the original Series 1999 Revenue Bonds. This resulted in an approximate $530,000
savings. If you were to exclude this one -time budget amendment, the 2011/12 budget is
lower by $154,903 when compared to the previous year's budget.
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. No projects are included in this fund at this time.
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 $505,000. 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 $141,458. Revenues are projected to be $841,458 for 2011/12. 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
XII
businesses and condominium associations. The proposed Police Services Fund for 2011/12
is anticipated to be $240,000.
Summary
I am pleased to submit the detailed budget contained herein for fiscal year 2011/12. The
budget reaffirms the City Commission's commitment to maintain our quality services at their
current levels in light of the 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 sixteenth year, no property tax increase. By adopting last year's millage
rate, which is less than the roll back rate, most residents with lower property
assessments will see a reduction in their City's taxes.
• Total expenditures in all funds decreased by 11.8%
• The operating cost increases were held to less than 2.0% without reducing current
service levels or laying off employees.
• Approximately $504,000 was utilized from the City's reserve funds to balance the
budget and fund nonrecurring capital projects.
• Funds Phase 2 of upgrading the street lighting on the eastside of Biscayne
Boulevard.
• Includes $74,000 for improvements to Founders Park including replacing exercise
equipment, pour in place surfacing and shade covers for the bleachers.
• Funds $608,000 to resurface NE 31 t Avenue /NE 185th Street, NE 188th Street and a
portion of NE 191st Street.
• 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 Arts & Cultural Center to the
private sector.
• Funds police equipment needs from laptop computers to new police vehicles in the
amount of $1,384,500.
• 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 21, 2011 to review in detail the proposed budget
document.
Respectfully submitted,
Eric M. YSora
City Manager
XIV
Organization Chart
CITY OF AVENTURA
21
Residents
11 City Commission E
City Attorney City Manager
City Clerk
Finance/Accounting
Community Facilities
Administra on
Parks /Beautification
Budget Preparation
Minutes
Legal Services Customer Service
Records Retention
Capital Pro ects
Clerical Support
Personnel I
Elections
Public Safety I�
Department
Police
Patrol
Community Relations
Criminal investigations
Traffic Enforcement
Emergency Preparedness
Community
Development
Department
Planning
Zoning
Building Inspections
Code Enforcement
Economic Development
Occupational Licenses
Charter School
Department
K -8 School
Finance
Department
Community
Services
Department
Finance/Accounting
Community Facilities
Purchasing
Parks /Beautification
Risk Management
ROW /Median Maint.
Public Works
Mass Transit
Facility Management
Special Events
Recreation /Cultural
Performing Arts Programming Communications
Our Mission Statement
Our mission is to join with our community to make Aventura a city of the highest quality and
a city of excellence. We do this by providing RESPONSIVE, COST EFFECTIVE AND
INNOVATIVE local government services.
XV
Arts & Cultural
Information
Center
Technology
Department
Department
Facility Management
Information Management
Performing Arts Programming Communications
Our Mission Statement
Our mission is to join with our community to make Aventura a city of the highest quality and
a city of excellence. We do this by providing RESPONSIVE, COST EFFECTIVE AND
INNOVATIVE local government services.
XV
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, 2010. 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
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INTRODUCTION
1 -1
Overview
Location and Size
Aventura, one of Miami - Dade's newest
communities, was incorporated in 1995 and is
a young, vibrant, full - service municipality with
a diverse demographic base and is recognized
internationally as a premier location in which to
live, shop and play.
Aventura is 3.2 square miles located on the
Intracoastal Waterway in northeast Miami -
Dade County and is conveniently located
between Miami and Fort Lauderdale, just east
of 1 -95.
The northern boundary of the City is the
Miami - Dade /Broward County line, the western
is the FEC Railroad, the eastern is the
Intracoastal waterway and the southern
boundary is NE 176th Street.
Aventura is an upscale condo community with
some of South Florida's best -known large -
scale condominium projects and apartment
buildings. Restaurants, movie theaters and the
Aventura Mall are conveniently located nearby
and downtown Fort Lauderdale and Miami are
just 20 minutes away.
1 -2
City Facts
Location: 12 miles north of Miami
12 miles south of Fort Lauderdale
1 mile west of the Atlantic Ocean
Zip Codes: 33180, 33160
Police Force: 82 Sworn Officers and 38
Civilians
• Major Economic Drivers: Retail,
medical
• Number of Businesses: 2,708
Government Structure
The form of government used in the City of
Aventura, pursuant to its Charter, is a
Commission - Manager form of government.
Under this form of government the City
Commission is the legislative branch of the
government and the City Manager is the
executive branch of the government. The City
Commission enacts Ordinances, the laws of
the City, adopts Resolutions authorizing
actions on behalf of the City, reviews plans for
development and establishes the policies by
which the City is governed. The City Manager
is the Chief Executive Officer of the City,
overseeing the day -to -day operations,
administering the City's service providers,
preparing long range plans and implementing
the policies established by the City
Commission.
The City Commission hires the City Attorney,
City Clerk and City Manager who then hires all
subordinate employees.
The City Commission is comprised of seven
(7) members, including the Mayor and six (6)
Commissioners.
The Mayor is the ceremonial leader of the City,
the presiding officer at Commission Meetings
and is a voting member of the Commission,
with his /her vote having no more or less
weight than that of any other member of the
Commission. While the leading political figure
of the City, the Mayor does not bear the
responsibility nor has the authority of directing
the day -to -day municipal activities. The Mayor
executes all Ordinances, Resolutions and
issues Proclamations on behalf of the City,
and represents the City to other public and
private entities. The position of Mayor is
considered to be "part- time" and not an
employee of the City. The Mayor is elected at
large to a four -year term, and may reside in
any area of the City.
City Commissioners each have the same
authority and ability to bring, discuss and vote
on matters before the Commission. The
position of Commissioner is considered to be
"part- time" and not an employee of the City.
For election purposes, the City is divided by
the William Lehman Causeway into two (2)
areas. The City Charter requires that two (2)
Commissioners reside in the northern area,
and two (2) Commissioners reside in the
southern area, and two (2) Commissioners
and the Mayor shall be elected without regard
to residence in any particular area.
The City Commission is committed to
providing quality municipal services at the
lowest possible cost. The City's operating
departments include the Office of the City
Manager, City Clerk's Office, Legal,
Community Development, Community
Services, Finance, Information Technology,
Charter School, Arts & Cultural Center and
Public Safety.
Always progressing...
1 -3
Since the City's incorporation, millions of
dollars have been spent on infrastructure
improvements including streets, sidewalks,
lighting, park development, beautification
projects, drainage, pedestrian and safety
improvements. Some of these improvements
include:
• A state -of- the -art Government Center
provides a one - stop -shop for its residents
and houses all governmental operations,
including Commission Chambers, Police
Station and administrative offices.
• A Community /Recreation Center situated
on 2.8 acres of land in a park like setting
on the waterfront. This 25,000 square foot
facility includes a gym, meeting rooms,
computer lab, exercise and aerobic
facilities.
• The first municipal -run charter school in
Miami -Dade County. In order to address
the growing number of families with school
age children, the City Commission chose
to take an aggressive approach to meet its
changing demographics. Doors opened to
the Aventura City of Excellence School in
the fall of 2003 which is adjacent to the
new Community Recreation Center. The
84,000 square foot state -of- the -art school
serves 972 Aventura schoolchildren from
kindergarten to 8th grade.
• In 2010, the City's Arts & Cultural Center
opened and has provided numerous
performing arts and cultural events for all
age groups in the community.
Privatization of Services
The following services are contracted to
private contractors or vendors via performance
contracts:
• Building Plans Review & Inspections
• Road, ROW, Park & Median
Maintenance
• Engineering Services
• City Attorney and Legal Services
• Recreation Programming & Special
Events
• Arts & Cultural Center Operations
• Solid Waste
• Shuttle Bus Service
• Charter School Teachers and
Educational program
• Planning Services
incorporation Accomplishments
❖ Highly Visible Police Department, Low
Crime Rate
❖ Strong and Growing Economic Base
❖ Lowest Tax Rate — No Increase for the
Past 15 Budgets
❖ New Parks and Recreational
Opportunities for All Age Groups
❖ Citywide Shuttle Bus Service —
Ridership Continues to Expand
❖ Road and Safety Improvements —
Traffic Lights, Sidewalks
❖ New Land Development Regulations —
Control Over Zoning
❖ Citywide Beautification Program — Bus
Shelters & Benches
❖ High Landscape and Roadway
Maintenance Standards
❖ Reduced Costs to Citizens — City's
Assumption of roads, landscaping and
bus service.
❖ "A" rated Charter School
❖ Community Recreation Center
❖ Government Center
❖ Arts & Cultural Center
Long Term Goals & Objectives
On November 7, 1995, the citizens of
Aventura overwhelmingly voted to approve the
City's Charter and officially incorporate as
Miami -Dade County's 28th municipality.
Incorporation afforded residents the
opportunity to improve the quality of
government services they receive and take
control of the City's destiny. Since
incorporation, a great deal of progress has
been made to accomplish the goals of
1 -4
incorporation with the creation of our own
police force, new and expanded parks and
recreation opportunities and citywide
beautification projects. Aventura is governed
by a commission - manager form of
government, combining the political leadership
of its elected officials with the executive
experience of its City Manager. This structure
is vastly different from that of other local
governments, emulating the private sector by
privatizing services and emphasizing customer
service based on the following principles:
• Prompt response to citizen requests.
• One -stop service for permits and
business licenses.
• Commitment to public involvement.
• Utilization of "Electronic Government"
to provide service and information.
• Commitment to hiring only the most
qualified and highly motivated
employees.
• Limiting the number of employees by
privatizing or contracting with the
private sector for many services.
• A professional, businesslike manner at
all times.
• An emphasis on quality not quantity.
• A high quality of life for citizens,
businesses and visitors.
• A safe and secure environment to live
and work.
• Low taxes.
• Establishing a small number of
operating departments that work
closely with the community.
Budget Procedures and Process
Budget System
The City of Aventura uses the Budgeting by
Objectives Process in the formulation of its
budget. Departmental Budgets include a
Recap page that contains the Department
Description and Personnel Allocation
Summary and Organization Chart. Each
department also includes an Objectives page
and a Budgetary Account Summary. The
Objectives page presents a review of the
department objectives and
performance /workload indicators. The
Budgetary Account Summary provides
expenditure detail and a comparison of current
and previous year's expenditures. The
Budgetary Process is intended to be very
valuable in communicating with the
Commission and citizens of the City.
Budget Process
The City's fiscal year shall begin on October
1St and end on September 30th of each year as
mandated by Florida statutes. When the
certified taxable real estate and tangible
property values for the City is received from
the Miami -Dade County Property Appraiser on
July 1St of each year, the City Manager then
submits to the City Commission the Proposed
Operating and Capital Budget for the coming
year no later than July 10th of each fiscal year.
The preliminary millage rate is based on the
certified taxable value. The appropriations
contained in the proposed recommendation
shall not exceed the funds derived from
taxation and other revenue sources.
The City's Budget process began in April with
a staff meeting between the City Manager and
Department Directors to review budget
philosophy and develop overall goals and
objectives. The entire budget process
encompasses approximately five (5) months of
the fiscal year. During this period, meetings
1 -5
were held with Department Directors, the City
Commission and the public to insure
representative input. The budget calendar that
follows details the actions taken during the
budget process.
Budget Adoption
The budget is approved via Ordinance at two
public meetings scheduled for September
conducted by the City Commission. The
adopted budget is integrated into the
accounting software system effective October
1 St
Budget Control /Monitoring
Funds appropriated in the Budget may be
expended by and with the approval of the City
Manager in accordance with the provisions of
the City Charter and applicable law. Funds of
the City shall be expended in accordance with
the appropriations provided in the Budget and
shall constitute an appropriation of the amounts
specified therein. Supplemental appropriations
or the reduction of appropriations, if any, shall
be made in accordance with Section 4.07 of the
City Charter.
The Budget establishes a limitation on
expenditures by department total. Said limitation
requires that the total sum allocated to each
department for operating and capital expenses
may not be increased or decreased without
specific authorization by a duly - enacted
Resolution /Ordinance affecting such
amendment or transfer. Therefore, the City
Manager may authorize transfers from one
individual line item account to another, so long
as the line item accounts are within the same
department and fund.
The "Personnel Allocation Summary"
enumerates all authorized budgeted positions.
However, the City Manager may amend said
authorized budgeted positions in order to
address the operating needs of the department
so long as sufficient budgeted funds are
available.
The budget is monitored on a monthly basis to
track variances between actual and budgeted
amounts. Significant variances are
investigated and monitored for corrective
action. Quarterly review meetings are held
with the Finance Director and City Manager.
Encumbrances do not constitute expenditures
or liabilities in the current year, but instead are
defined as commitments related to
unperformed contracts for goods or services,
which are only reported in governmental
funds.
Budget Amendment
Upon the passage and adoption of the budget
for the City of Aventura, if the City Manager
determines that the department total will
exceed its original appropriation, the City
Manager is authorized to prepare such
Resolutions /Ordinances for consideration by
the City Commission as may be necessary
and proper to modify any line item from the
Budget.
The Budget Amendment Process will differ as
to form depending on whether or not the
original budget appropriation is exceeded as
follows:
• Any change or amendment to the
budget that will increase the original total
appropriated amount can only be accomplished
with the preparation of an Ordinance requiring
two (2) public hearings and approval by the City
Commission.
Any change or amendment to the
budget which transfers monies within a fund but
does not increase the total appropriated
amount can be accomplished with the
preparation of a Resolution. This does not
require a public hearing, however, approval by
the City Commission is still necessary.
1 -6
Basis of Accounting
Basis of Accounting refers to the time period
when revenues and expenditures are
recognized in the accounts and reported on the
financial statements. Basis of accounting
relates to the timing of the measurements
made, regardless of the measurement focus
applied.
The accrual basis of accounting is followed for
the proprietary fund types. The modified
accrual basis of accounting is followed in the
governmental fund types and the expendable
trust funds type. Under the modified accrual
basis of accounting, revenues are recorded
when susceptible to accrual, that is, when they
are both measurable and available. Available
means collectible within the current period or
soon enough thereafter to pay current liabilities.
Expenditures are generally recognized under
the modified accrual accounting when the
related fund liability is incurred. Exceptions to
the general rule are principal and interest on
general long -term debt which is recognized
when due.
The City applies all applicable GASB
pronouncements as well as the following
pronouncements issued on or before
November 30, 1989, unless those
pronouncements conflict with or contradict
GASB pronouncements: Financial Accounting
Standards Board (FASB) statements and
interpretations, Accounting Principles Board
(APB) opinions and Accounting Research
Bulletins (ARBs).
During June 1999, the Government
Accounting Standards Board (GASB) issued
Statement No. 34. This statement established
new accounting and financial reporting
standards for state and local governments.
The City implemented the new financial
reporting requirements of GASB 34.
Fund Structure
The accounts of the City are organized and
operated on the basis of funds and account
groups. A fund is an independent fiscal and
accounting entity with a self - balancing set of
accounts. Fund accounting segregates funds
according to their intended purpose and is
used to aid management in demonstrating
compliance with the finance - related legal and
contractual provisions. The minimum number
of funds is maintained consistent with legal
and managerial requirements. Account
groups are a reporting device to account for
certain assets and liabilities of the
governmental funds not recorded directly in
those funds. The following governmental
funds have annual appropriated budgets:
Government Fund Types
The General Fund is the City's primary
operating fund. It accounts for all financial
resources of the City, except those required to
be accounted for in another fund. Resources
are derived primarily from taxes, franchise and
utility taxes, charges for services, and
intergovernmental revenues. Expenditures
are incurred to provide general government,
public safety, community development and
community services.
Special Revenue Funds account for revenue
sources that are legally restricted to
expenditures of specific purposes (excluding
pension trusts and major capital projects).
Included in the budget are the following
special revenue funds:
Police Education (110)
• Transportation & Street Maintenance (120)
• Police Capital Outlay Impact Fee (140)
Park Development (170)
• 911 (180)
The Debt Service Funds account for the
servicing of general long -term and are
comprised of the following debit service funds:
• 2010 & 2011 Loan Debt Service (230)
1 -7
• 2000 Loan Debt Service (240)
• 2002 Loan Debt Service (250)
• FIFC Loan Debt Service (290)
The Capital Construction Funds accounts for
the acquisition and /or construction of major
capital projects funded by bond or loan
proceeds and transfer from other
governmental funds. Included in the budget is
the following Capital Projects Fund:
• Arts & Cultural Center Construction (391)
Proprietary Funds
The Enterprise Fund is used to account for
operations that are financed and operated in a
manner similar to a commercial enterprise,
where the intent of the governing body is that
the costs of providing goods or services to the
general public on a continuing basis be
financed or recovered primarily through user
charges, or where the governing body has
decided that periodic determination of the
revenue earned, expenses incurred, and /or
net income is appropriate for capital
maintenance, public policy, management
control, accountability or other purposes.
Included in the budget is the following
Enterprise Fund:
• Stormwater Utility (410)
Funds Excluded from Adopted Budget
The City owns and operates a Charter School
which is accounted for in a separate Special
Revenue fund. The School operates on a
fiscal year basis ending June 30th. Since the
fund was created under a Charter from the
School Board it is adopted separately by the
Citv Commission in June.
Financial Policies
economic base will be calculated and
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
associated with new capital
improvements will be projected and
included in the operating forecasts.
7. The first year of the five -year capital
improvement program will be used as
the basis for formal fiscal year
appropriations during the annual
budget process.
8. The City will maintain all of its assets at
a level adequate to protect the City's
capital investment and to minimize
future maintenance and replacement
costs.
9. The City will identify the estimated cost
of capital projects and prepare a
funding projection that considers
revenues and operating costs to be
included in the Capital Improvement
Program document that is submitted to
the City Commission for approval.
10. The City will determine the most
appropriate financing method for all
new projects.
11. If appropriate, the City will attempt to
maintain a mixed policy of
pay -as- you -go and borrowing against
future revenues for financing capital
projects.
12. The City will maintain ongoing
maintenance schedules relating to
road, sidewalk and drainage system
improvements.
13. The City will address and prioritize
infrastructure needs on the basis of
protecting the health, safety and
welfare of the community.
14.A CIP preparation calendar shall be
established and adhered to.
15. Capital projects will conform to the
City's Comprehensive Plan.
16. Long -term borrowing will not be used to
fund current operations or normal
maintenance.
17. The City will strive to maintain an
unreserved General Fund balance at a
level not less than 10% of the annual
General Fund revenue.
1 -9
18. If new project appropriation needs are
identified at an interim period during the
fiscal year, the funding sources will be
identified and mid -year budget
amendments will be utilized to provide
formal budgetary authority. In addition
budget amendments may be utilized to
increase appropriations for specific
capital projects.
Revenue Policies
1. The City will attempt to maintain a
diversified and stable revenue system
as a shelter from short-run fluctuations
in any single revenue source.
2. The City will attempt to obtain new
revenue sources as a way of ensuring
a balanced budget.
3. The City will review fees /charges
annually and will design or modify
revenue systems to include provisions
that automatically allow charges to
grow at a rate that keeps pace with the
cost of providing the service.
Cash Management/Investment Policies
In accordance with Section 218.415, F.S., on
June 2, 2009 the City Commission adopted, by
Resolution, Chapter 6.6 of the Administrative
Policy Directives and Procedures Manual,
entitled "Investment Objectives and
Parameters" as the City's Investment Policy
for the Management of Public Funds. The
underlying objective of the policy is to properly
manage and diversify the City's investments to
ensure:
1. Safety of Capital
2. Liquidity of Funds
3. Investment Income
The purpose of this policy is to set forth the
investment objectives and parameters for the
management of public funds of the City.
These policies are designed to ensure the
prudent management of public funds, the
availability of operating and capital funds when
needed and a competitive investment return.
This investment policy applies to the
investment of public funds in excess of
amounts needed to meet current expenses,
which includes cash and investment balances
of City funds.
At the recommendation of our Investment
Manager and as part of our FY 2009/10
budget process (adoption by Ordinance) we
added the following three (3) investment
categories to our current investment policy.
1. Commercial Paper
Commercial paper of any United States
company that is rated "Prime -1" by Moody's
and "A -1" by Standard & Poor's (prime
commercial paper). If the commercial paper
is backed by a letter of credit ( "LOC "), the
long -term debt of the LOC provider must be
rated "A" or better by at least two (2)
nationally recognized rating agencies.
Portfolio Composition
A maximum of 25% of available funds may
be directly invested in prime commercial
paper.
Limits on Individual Sectors
A maximum of 10% of available funds may
be invested with any one (1) sector.
Limits on Individual Issuers
A maximum of 2% of available funds may
be invested with any one (1) issuer.
Maturity Limitations
The maximum length to maturity for prime
commercial paper shall be 270 days from
the date of purchase.
2. Corporate Notes
Corporate notes issued by corporations
organized and operating within the United
States or by depository institutions licensed
by the United States that have a long term
debt rating, at the time of purchase, at a
minimum "Aa" by Moody's and a minimum
long term debt rating of "AK by Standard &
Poor's.
1 -10
Portfolio Composition
A maximum of 25% of available funds may
be directly invested in corporate notes.
Limits on Individual Sectors
A maximum of 10% of available funds may
be invested with any one (1) sector.
Limits on Individual Issuers
A maximum of 2% of available funds may
be invested with any one (1) issuer.
Maturity Limitations
The maximum length to maturity for
corporate notes shall be three (3) years from
the date of purchase.
3. Taxable/Tax- Exempt Municipal Bonds
State (Florida) and /or (Florida) local
government taxable and /or tax - exempt debt,
general obligation and /or revenue bonds,
rated at least "Aa" by Moody's and "AK by
Standard & Poor's for long -term debt, or
rated at least "MIG -2" by Moody's and "SP-
2" by Standard & Poor's for short-term debt.
Portfolio Composition
A maximum of 25% of available funds may
be invested in taxable and tax - exempt
General Obligation bonds. A maximum of
10% of available funds may be invested in
taxable and tax - exempt Revenue and
Excise tax bonds of the various
municipalities of the State of Florida,
provided none of such securities have been
in default within five (5) years prior to the
date of purchase.
Maturity Limitations
A maximum length to maturity for an
investment in any state or local government
debt security is five (5) years from the date
of purchase.
Fund Balance Policies
The City hereby establishes and will classify
reservations of General Fund, Fund Balance,
as defined herein, in accordance with
Governmental Accounting and Financial
Standards Board Statement No. 54 Fund
Balance Reporting and Governmental Fund
Type Definitions. This policy shall primarily
apply to the City's General Fund. Fund
Balance shall be composed of nonspendable,
restricted, committed, assigned and
unassigned amounts.
Fund Balance information is primarily used to
identify the available resources to repay long-
term debt, fund capital improvements, stabilize
property tax rates, or enhance the City's
financial position, in accordance with policies
established by the City Commission.
Fund Balance Definitions and
Classifications
Fund Balance — refers to the difference
between assets and liabilities reported in a
governmental fund. Listed below are the
various Fund Balance categories (in order
from most to least restrictive).
Fund Balance — Nonspendable
Includes amounts that are not in a spendable
form (e.g., inventory) or are required, either
legally or contractually, to be maintained intact
(e.g., principal of an endowment fund).
Examples include:
• Inventory
• Prepaid Expenditures
• Long -Term Portion of Receivables
• Corpus of a Permanent Fund
The City hereby establishes the following
Nonspendable Fund Balance Reserves in the
General Fund:
a) Inventory Reserve
The Inventory Fund Balance Reserve is
established to indicate those amounts relating
to inventories that are not in a spendable form.
b) Prepaid Expenditures
The Prepaid Expenditures Fund Balance
Reserve is established to indicate those
amounts relating to prepaid expenditures that
are not in a spendable form.
1 -11
Fund Balance — Restricted
Includes amounts that can be spent only for
the specific purposes stipulated by external
resource providers (e.g., creditors, grant
providers, contributors or laws or regulations
of other governmental entities),
constitutionally, or through enabling legislation
(that is, legislation that creates a new revenue
source and restricts its use). Effectively,
restrictions may be changed or lifted only with
the consent of resource providers and when
they are legally enforceable.
Fund Balance — Committed
Includes amounts that can be used only for the
specific purposes as established by the
adoption of this policy and the annual budget
ordinance by the City Commission.
Commitments can only be removed or
changed by taking the same action that
originally established the commitment (e.g.,
resolution and /or ordinance).
Committed Fund Balance remains binding
unless removed in the same manner in which
it was established. The action to impose the
limitation on resources needs to occur prior to
the close of the fiscal year, although the exact
amount may be determined subsequently.
Contractual obligations should be incorporated
to the extent that existing resources in the fund
have been specifically committed for use in
satisfying those contractual obligations.
Encumbrances may be reported as committed.
The City hereby establishes the following
Committed Fund Balance Reserves in the
General Fund:
a) Capital Reserve
The Capital Fund Balance Reserve is
committed by the City Commission as set forth
in the annual budget ordinance (and any
amendments thereto) to be utilized in future
years to fund various capital needs.
b) Hurricane /Emergency Recovery
Operating Reserve
The Hurricane /Emergency Recovery
Operating Fund Balance Reserve is to be
maintained by the City Manager at a minimum
level of $5,000,000 for the purposes of
responding to and providing relief and
recovery efforts to ensure the maintenance of
services to the public during
hurricane /emergency situations. Such
emergencies include, but are not limited to
hurricanes, tropical storms, flooding, terrorist
activity and other natural or man -made
disasters. Additional funds may be
appropriated when necessary via a budget
amendment ordinance. This Reserve may not
necessarily be established in the annual
budget. In the event these funds are utilized,
they should be replenished in order to prepare
for possible future events, The City will make
every effort to replenish this reserve over a
five -year period beginning with the completion
of recovery from the event for which the
reserve funds were used.
Fund Balance —Assigned
Includes amounts that the City intends to use
for a specific purposes or projects as
authorized by the City Manager. In
governmental funds other than the General
Fund, assigned fund balance represents the
amount that is not restricted or committed.
This indicates that resources in other
governmental funds are, at a minimum,
intended to be used for the purpose of that
fund. An appropriation of existing fund balance
to eliminate a projected budgetary deficit in the
subsequent year's budget in an amount no
greater than the projected excess of expected
expenditures over expected revenues satisfies
the criteria to be classified as an assignment
of fund balance. Encumbrances resulting from
issuing purchase orders as a result of normal
purchasing activities approved by appropriate
officials may be reported as assigned.
Fund Balance — Unassigned
Unassigned fund balance for the General
Fund includes all amounts not contained in the
1 -12
other classifications. Unassigned amounts are
the portion of fund balance which is not
obligated or specifically designated and are
generally available for any purpose. If another
governmental fund has a fund balance deficit,
then it will be reported as a negative amount in
the unassigned classification in that fund.
Positive unassigned amounts will be reported
only in the General Fund. The Minimum Level
of Unassigned Fund Balance of the General
Fund, at the beginning of each fiscal year,
shall not be less than 10% of the annual
General Fund revenue. In any fiscal year
where the City is unable to maintain this 10%
minimum reservation of fund balance as
required in this section, the City shall not
budget any amounts of unassigned fund
balance for the purpose of balancing the
budget. In addition, the City Manager will
make every effort to reestablish the minimum
Unassigned Fund Balance in a 24 — 36 month
period beginning with the year from which the
reserve funds fell below the 10% threshold.
Spending Order of Fund Balance
The City uses restricted amounts to be spent
first when both the restricted and unrestricted
fund balance is available unless there are
legal documents /contract that prohibit doing
this, such as in grant agreements requiring
dollar for dollar spending. Additionally, the City
would first use committed fund balance,
followed by assigned fund balance and then
unassigned fund balance when expenditures
are incurred for purposes for which amounts in
any of the restricted fund balance classification
could be used. Open encumbrances at the
end of the fiscal year may only be classified as
committed or assigned, depending on at what
level of authorization originally established
them.
Annual Review and Determination of Fund
Balance Reserve Amounts
The City Manager shall issue a report on an
annual basis to the City Commission outlining
compliance with the fund balance policy
Accounting, Auditing, and Financial
Reporting Policies
An independent audit will be performed
annually. The City will produce annual
financial reports in accordance with Generally
Accepted Accounting Principles (GAAP) as
outlined by the Governmental Accounting
Standards Board (GASB).
Financing Programs and Debt
Administration
The City currently has four (4) outstanding
long -term debt issues. At September 30, 2010,
the principal balance outstanding totaled
$30,815,000.
The non - refunded Portion of the Series 1999
Revenue Bonds issued from the Florida
Municipal Loan Council, Inc, is secured solely
by a covenant to budget and appropriate the
required debt service payments each year.
The loan is structured the same as a serial
bond issue with principal payments due on
April 1St and interest payments due on April 1St
and October 1St of each year with the final
maturity on April 1, 2029. Debt service
requirements average approximately $485,000
per year over the 19 -year life of the bonds.
The interest rate varies from 3.200% to
5.125% depending on the maturity date.
The Series 2000 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt
service payments each year. This loan is
structured the same as a serial bond issue
with principal payments due on October 1St
and semi - annual interest payments due on
April 1St and October 1St of each year with the
final maturity on October 1, 2020. Debt service
requirements average approximately $535,000
per year over the 20 -year life of the obligation.
The interest rate is locked at 5.05 %.
The Series 2002 Revenue Bonds were
financed through the Florida
Intergovernmental Finance Commission. The
loan is secured solely by a covenant to budget
and appropriate the required debt service
1 -13
payments each year. This loan is structured
the same as a serial bond issue with principal
payments due August 1St and interest
payments due on February 1St and August 1st
of each year with the final maturity on August
1, 2032. Debt service requirements average
approximately $850,000 per year over the 30-
year life of the obligation. The interest rate
varies from 2.5% to 5.0% depending on the
maturity date.
Due to a very favorable interest rate
environment, in September of 2010, the City
issued a partial advance refunding of the
original Series 1999 Revenue Bonds with a
Bank Loan (described below) that resulted in a
more than $1.1 M NPV savings over the life of
the loan. The remaining portion of the original
Series 1999 Revenue Bonds was refunded in
February of 2011 and resulted in a nearly
$530,000 NPV savings over the life of its loan.
The Series 2010 Revenue Bonds are bank
qualified debt, secured solely by a covenant to
budget and appropriate the required debt
service payments each year. This loan is
structured the same as a serial bond issue
with principal payments due on April 1St and
semi - annual interest payments due on April 1St
and October 1St of each year with the final
maturity on April 1, 2029. Debt service
requirements average approximately $775,000
per year over the 19 -year life of the
obligation. The interest rate is locked at
3.42 %.
Debt Policy and Administration
The City has established an informal policy
regarding the utilization and management of
debt instruments. Debt is used for a variety of
purposes. The principal use of debt by the
City has been for making capital expenditures.
This informal policy was formed to establish
criterion and procedures for the issuance of
debt financing by the City. This Debt Policy
supports the commitment of the City
Commission, management, staff and other
decision makers to adhere to the sound
financial management practices including full
and timely repayment of all borrowings and
achieving the lowest possible cost of capital.
1. General
a) The City will analyze all funding
alternatives in order to minimize
the impact of debt structures on
the taxpayers.
b) The City may utilize debt to
refinance current debt or for the
acquisition, construction or
remodeling of capital improvement
projects that cannot be funded
from current revenue sources or in
such cases wherein it is more
equitable to the user of the project
to finance the project over its
useful life.
2. Debt Structure
The City may consider the use of
credit enhancements (letters of credit,
bond insurance, surety bonds, etc.)
when such credit enhancements
process cost effective.
3. Issuance of Obligations
a) The City may retain an independent
financial advisor for advice on debt
structuring and marketing debt
issuances.
b) The City may also retain
independent bond counsel and
disclosure counsel for legal and
procedural advice on all debt
issuances.
c) As necessary, the City may retain
other service advisors, such as
trustees, underwriters and pricing
advisors.
d) Any process utilized to select
professional service providers in
connection with the City's debt
program shall be in conformance
with City purchasing policies,
procedures and requirements.
4. Maturity of the Debt
Bonds will generally not have more
than thirty (30) year duration.
1 -14
5. Payment of Debt
In order to ensure the timely remittance
of bond payments, such payments will
be paid by recurring wire transfer on or
before the bond's respective due date.
Although the City Charter makes no reference
to limitations in establishing debt, the City has
limited its borrowing to prudent levels that are
able to be satisfied with existing revenue and
cash flow projections. The City utilizes debt
financing on large expenditures for capital
projects or purchases that may be depreciated
over their useful lives. By using debt
financing, the cost of the expenditure is
amortized over its useful life allowing the
expenditure to be matched against revenue
streams from those receiving the benefits.
When establishing debt, there are a number of
factors that must be considered in the process.
These factors include the long -term needs of
the City and the amount of resources available
to repay the debt. There are different ways for
a City to achieve debt financing. The City may
obtain a bank loan, issue special revenue
bonds or ask the residents to approve a ballot
item authorizing the issuance of general
obligation bonds. The Commission considers
the asset's useful life and current economic
conditions, to determine the appropriate
financing instrument.
Cash Management
Pooled Cash
The City maintains a pooled cash account
for all funds, enabling the City to invest large
amounts of idle cash for short periods of
time and to optimize earnings potential.
Cash and cash equivalents represents the
amount owned by each City fund. Interest
earned on pooled cash and investments is
allocated monthly based on cash balances
of the respective funds. Investments are
reported at their fair value based on quoted
market prices as reported by recognized
security exchanges.
Investment Categories
Cash, Cash Equivalents and Investments
This investment category consists of cash
and short -term investments with original
maturities of three (3) months or less when
purchased, includes cash on hand, demand
deposits and investments with the Florida
State Board of Administration ( "SBA ") a
Local Government Surplus Funds Trust
Fund Investment Pool ( "Pool ").
Operating Account
All deposits in the City's Operating Account,
in excess of FDIC coverage are
collateralized utilizing the State of Florida
Pooled Fund Program as described in the
Florida Security of Public Deposits Act
Chapter 280.F.S. The City's operating funds
are currently in a Full Analysis Business
Checking Account which earns credit
against our analysis charges.
State Board of Administration ( "SBA ")
The SBA investments are allocated among
two external funds, Fund A (Florida Prime)
and Fund B. Fund A is a 2a7 -like pool and
the value of the City's position is the same
as the value of the pool shares and is
recorded at amortized cost. Fund B is
accounted for as a fluctuating net asset
value ( "NAV") pool.
Investments under Management
In May of 2009 the City contracted with an
Investment Manager to manage a portion of
the City's investment portfolio in accordance
with our Investment Objectives and
Parameters Policy. The City utilizes a 3rd-
Party Custodian for all of the City's
investments under the direction of our
Investment Manager.
Risk Management
The City is insured with the Florida Municipal
Insurance Trust for liability, property and
workers compensation coverage. The liability
limit under the policy is $5,000,000.
1 -15
City of Aventura, Florida
Demographics and Miscellaneous Statistics
Date of Incorporation
Form of City Government
Area
Population per State Estimate
Ethnic Distribution * *:
White (Non- Hispanic)
Hispanic
Age Distribution **
Under 20
20 -34
35 -54
55 -64
65+
Average Household Size **
Average Household size
Average Family size
Housing Occupancy **
Total housing units 26,120
Owner occupied housing units 11,756
Renter occupied housing units 6,136
Seasonal, recreational and vacant
housing units 8,228
November 7, 1995
Commission - Manager
3.2 Square Miles
35,762
57.9% African American 3.9%
35.8% Other 2.4%
17%
18%
26%
13%
26%
1.99
2.66
Full Time Employees 173 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
Arts & Cultural Center 1
Fire Stations (Operated by Miami
Dade County) 2
* State of Florida, Bureau of Economic & Business Research. Population is as of April 1, 2011
** U.S. Census Bureau, Profile of General Demographic Characteristics: 2010 for Aventura,
Florida
* * ** City of Aventura comprehensive plan
1 -16
2011/12
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 20
City Manager
Electronic spreadsheets are delivered to
Department Directors with updated budget
preparation directives.
April 21
All Department Directors
Completed budget estimates are submitted to
to
City Manager
City Manager. Revenue estimates are
May 11
Finance Department
prepared.
May 16
Finance Department
Completion of non General Fund budgets to
to
City Manager
include totals of all revenues and
June 1
expenditures submitted to City Manager.
June 1
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 21
City Commission
Budget Review Meeting, adopt tentative ad
City Manager
valorem rate to transmit to County for
notification purposes.
September 13 City Commission
September 21 City Commission
September 22 City Clerk
October 1 All Departments
1 -17
First reading on budget and ad valorem tax
rate ordinances.
Second reading on budget, ad valorem tax
rate ordinance, and Public Hearing.
Tax rate ordinance delivered to Property
Appraiser.
New budget becomes effective.
City of Aventura, Florida
Assessed Value and Estimated Actual Assessed Value of Taxable Property
Last Ten Fiscal Years
Fiscal Year Tax Less:
Ended Roll Real Personal Tax Exempt
September 30, Year Property Property Real Property
Total Taxable
Assessed
Value
2002
2001
$ 3,752,226,238
$ 162,055,639
VA $3,914,281,877
2003
2002
4,007,501,399
160,384,595
VA
4,167,885,994
2004
2003
4,569,228,195
161,725,854
VA
4,730,954,049
2005
2004
5,378,718,735
178,342,801
VA
5,557,061,536
2006
2005
6,780,880,599
187,347,215
(351,806,315)
6,616,421,499
2007
2006
8,331,742,670
201,721,611
(372,540,477)
8,160,923,804
2008
2007
9,774,193,983
227,245,274
(391,557,538)
9,609,881,719
2009
2008
9,860,466,135
209,118,365
(629,776,968)
9,439,807,532
2010
2009
8,433,846,719
221,526,640
(591,538,406)
8,063,834,953
2011
2010
7,607,087,842
216,861,227
(579,342,462)
7,244,606,607
Note: (1) Florida
Law requires
that all property
be assessed at current fair market
value.
1
-18
Tax Rate Comparison
The City of Aventura has the lowest tax rate in Miami -Dade County. The following table
compares the 2010/11 fiscal year adopted tax rates of the cities located in Miami -Dade
County:
Total Operating Debt
city Mills a Mills a Milla e
Aventura
1.7261
1.7261
0.0000
Indian Creek
1.8038
1.8038
0.0000
Pinecrest
2.1040
2.1040
0.0000
Uninc. County
2.2980
2.2980
0.0000
Miami Lakes
2.3702
2.3702
0.0000
Palmetto Bay
2.4470
2.4470
0.0000
Doral
2.4470
2.4470
0.0000
Bal Harbour
2.5567
2.5567
0.0000
Cutler Bay
2.5888
2.5888
0.0000
Sunny Isles Beach
2.8860
2.8860
0.0000
Key Biscayne
3.2000
3.2000
0.0000
Sweetwater
4.6618
4.6618
0.0000
South Miami
4.9526
4.9526
0.0000
North Bay Village
5.2780
4.7772
0.5008
Bay Harbor Islands
5.2971
5.2971
0.0000
Hialeah Gardens
5.4600
5.4600
0.0000
Surfside
5.6030
5.6030
0.0000
Medley
5.6500
5.6500
0.0000
Miami Gardens
5.7141
5.7141
0.0000
Virginia Gardens
5.7485
5.7485
0.0000
Coral Gables
6.0720
6.0720
0.0000
Homestead
6.2917
6.2917
0.0000
Miami Beach
6.5025
6.2155
0.2870
Hialeah
6.5400
6.5400
0.0000
West Miami
6.8858
6.8858
0.0000
Miami Springs
6.9408
6.4710
0.4698
Florida City
7.7500
7.7500
0.0000
North Miami Beach
7.8096
6.6036
1.2060
El Portal
7.9000
7.9000
0.0000
North Miami
8.4192
8.1955
0.2237
Golden Beach
8.5000
7.0140
1.4860
Miami
8.6441
7.6740
0.9701
Miami Shores
8.7762
8.0000
0.7762
Opa -locks
8.8000
8.80001
0.0000
Biscayne Park
8.9933
8.99331
0.0000
1 -19
Where Your Tax Dollars Go
Based on 2010/11 Tax Rates
Florida Inland
Navigation City of Aventura,
Di�tr" -t n 470/ 8.68%
south
A
Mana
Distri<
Evergaldes,
0.45%
Components of Property Tax bill for 2010/11
Miami -Dade County
Miami -Dade County School Board
Evergaldes
South Florida Water Management District
Florida Inland Navigation District
City of Aventura
Total Millage Rate
1 -20
2010/11
Adopted
Millages
9.2518
8.2490
0.0894
0.5346
0.0345
1.7261
19.8854
Comparison of Number of Employees
200
180
160
140
120 t
s
t
t
100
80
60
02/03 03/04 04/05 05/06 06/07 07/08
08/09
09/10
10 /11
11/12
-z+,--Citywide
Police
02/03 03104 04/05
05 /06
06/07
07/08
08/09
09110
10/11
11/12
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
4.6
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
Finance 10 12 11
12
8
8
7
7
7
7
Information Technology 0 0 0
0
5
5
5
6
6
6
Public Safety 108 108 110
115
120
119
119
121
120
120
Community Development 12 11 11
10
10
10
9
9
8.4
8.4
Arts & Cultural Center 0 0 0
0
0
0
0
0
0
0
Community Services 16 16 16
17
24
31
28
28
28
27
Charter School* 0 0 2
2
3
3
3
3
3
3
Total 160 163 164
170
184
190
185
188
186
185
* Included in Charter School Fund Budget Document
1 -21
w
SUMMARY OF
ALL FUNDS
2 -1
CITY OF "ENTURA
OPERATING 8, CAPITAL OUTLAY
REVENUE PROJECTIONS
001
General Fund $
50,311,985 $
52,263,206 $
46,940,137 $
34,062,472
$ 46,667,048
110
Police Education Fund
8,106
21,367
18,310
14,526
11,000
120
Transportation Fund
1,558,944
1,534,594
1,482,968
498,171
1,642,150
140
Police Capital Outlay Impact Fee Fund
15,714
16,557
16,557
16,565
16,557
170
Park Development Fund
5,302
493,167
2,246
2,247
2,246
180
911 Fund
258,795
296,919
278,004
143,642
211,650
230 -290
Debt Service Funds
2,706,563
13,779,245
8,287,813
6,609,012
2,567,910
391
Capital Projects Fund
4,609,690
4,684,418
-
-
-
410
Stormwater Utility Fund
911,463
1,021,490
841,458
365,189
841,458
620
Police Off Duty Services Fund
268,640
228,387
240,000
118,216
240,000
9001
Subtotal
60,655,202
74,339,350
58,107,493
41,830
_52,2 A19,
interfund Eliminations
(4,680,587)
(4,079,669)
(2,425,534)
(924,965)
(2,303,229)
Total Revenue $
55,974,816 $
70,259,681 $
55,681,959 $
40,90074,
�49,896,790.
8001
City Commission
EXPENDITURES
DEPT'
8005
Office of the City Manager
2,452
APPROVED
HALF YEAR
CITY MANAGER
DIV.
8006
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
DEPARTMENT
2008/09
2009110
2010/11
2010/11
2011112
Operating Expenditures:
0101
City Commission
$ 111,249 $
112,385
$ 119,927 $
59,039
$ 119,938
0501
Office of the City Manager
858,771
860,156
868,416
396,619
888,673
0601
Legal
308,658
249,159
280,000
99,321
280,000
0801
City Clerk's Office
269,248
248,636
286,068
106,317
270,082
1001
Finance
775,748
823,517
849,590
406,331
875,064
1201
Information Technology
743,547
828,852
915,901
415,639
969,176
2001
Public Safety
13,593,119
14,630,148
15,270,691
7,645,215
16,276,119
4001
Community Development
1,946,000
2,267,859
1,477,308
1,011,571
1,506,872
5001
Community Services
5,948,167
6,044,565
6,094,912
2,345,018
5,344,104
7001
Arts 8, Cultural Center
154,479
388,987
684,875
283,027
673,253
9001
Non - Departmental
1,572,516
1,238,296
1,635,000
553,963
1,604,000
X11
Capital Outlay:
8001
City Commission
8005
Office of the City Manager
2,452
1,896
2,000
4,000
8006
Legal
-
-
-
-
8008
City Clerk's Office
1,589
872
-
-
8010
Finance
3,079
1,918
6,000
-
2,000
8012
Information Technology
35,926
195,825
334,000
7,690
111,000
8020
Public Safety
733,920
830,954
1,211,912
456,985
1,384,500
8040
Community Development
2,693
16,880
47,000
-
3,500
8050
Community Services
693,817
1,894,059
1,752,864
1,008,748
1,428,700
8069
Charter School
-
-
-
-
-
8070
Arts & Cultural Center
2,932,852
5,261,790
235,965
71,167
-
8090
Non - Departmental
38,280
-
-
-
175,000
8090
CIP Reserve
-
12,436
15,321,717
21,569
15,412,899
;ti r P
..
Non - Departmental:
9001
Transfer to Funds
-
-
-
9001
Debt Service
2,706,178
13,615,306
8,287,813
6,802,621
2,567,910
2 -2
CITY OF AVENTURA
2011/12
OPERATING & CAPITAL OUTLAY
DEPTJ
DIV. ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY 2008109 2009110 2010111 2010/11 2011/12
1000/2999
Personal Services
$ 16,588,386 $
17,646,799 $
18,337,235 $
8,902,241 $
18,967,221
3000 /3999
Contractual Services
4,977,649
5,567,246
5,096,375
2,379,953
4,850,253
4000 /4999
Other Charges /Svcs
3,772,375
3,481,420
4,128,908
1,634,295
4,078,705
5000 /5399
Commodities
508,195
587,662
652,600
334,507
687,642
5400/5999
Other Operating Expenses
434,897
409,433
267,570
71,064
223,460
Public Safety
Subtotal
26,281,502
r
c-:P,09 108W
13,322,0
28 Al
6000 /6999 Capital Outlay 4,444,608 8,216,630 18,911,458 1,566,159 18,521,599
7000/7999 Debt Service 2,706,178 13,615,306 8,287,813 6,802,621 2,567,910
8000/8999 Transfer to Funds - - - -
totatOtpo ffi '';IIF'i ;' $ 33,432,288 S 4A:624r4 S Si ,681,85 21 w 1A" -' 49,11 8,790
COMPARATIVE PERSONNEL SUMMARY
2 -3
2008/09
2009/10
2010/11
2011/12
City Commission
7.0
7.0
7.0
7.0
Office of the City Manager
5.0
5.0
4.6
4.6
Legal
-
-
-
-
City Clerk's Office
2.0
2.0
2.0
2.0
Finance
7.0
7.0
7.0
7.0
Information Technology
5.0
6.0
6.0
6.0
Public Safety
119.0
121.0
120.0
120.0
Community Development
9.0
9.0
8.4
8.4
Charter School*
3.0
3.0
3.0
3.0
Community Services
16.0
16.0
16.0
15.0
Arts & Cultural Center
-
-
173.0
176.0
174.0
173.0
es
12.0
12.0
12.0
12.0
* Included in Charter School Fund Budget Document
2 -3
CITY OF AVENTURA
FUND BALANCE ANALYSIS
GENERAL FUND (001)
Beginning Balance /Carryover $
- $ 123,216 $
55,004 $
55,004 $ -
Beginning Balance /Carryover
$
15,710,661
$
18,220,034
$ 16,924,856 $
16,924,856 $
15,697,608
Revenues /Sources
,85 793 ''s 6004
34,601,324
(�
34,043,172
30,015,281
17,137,616
30,969,440
Expenditures /Uses
(29,778,584)
(31,971,180)
(31,746,649)
(14,639,285)
(31,473,560)
Ending Fund Balance
$
20,533,401
$
20,292,026
$ 15,193 i'
8
SPECIAL REVENUE FUNDS:
POLICE EDUCATION FUND (110)
Beginning Balance /Carryover
$
-
$
13,733
$ 11,310 $
11,310 $
4,000
Revenues /Sources
8,106
7,634
7,000
3,216
7,000
Expenditures /Uses
(5,061)
(10,057)
(18,310)
(7,085)
(11,000)
endbV Find Want*
$
3.04b
''
11,310
$ - $
7,441 $
STREET MAINTENANCE FUND (120)
Beginning Balance /Carryover $ - $ 63,606 $ 2,968 $ 2,968 $ 130,000
Revenues /Sources 1,558,944 1,470,988 1,480,000 495,203 1,512,150
Expenditures /Uses (1,337,127) (1,531,626) (1,482,968) (504,707) (1,642,150)
Ending Fund Balance $ 221,817 $ 2,960 $ -
POLICE CAPITAL OUTLAY IMPACT FEE FUND (140)
Beginning Balance /Carryover $ - $ 16,337 $ 16,557 $ 16,557 $ 16,557
Revenues /Sources 15,714 220 - 8 -
Expenditures /Uses (8,091) - (16,557) - (16,557)
no Funo Balance,
PARK DEVELOPMENT FUND (170)
Beginning Balance /Carryover $ $ 490,930 $ 2,246 $ 2,246 $ 2,246
Revenues /Sources 5,302 2,237 - 1 -
Expenditures /Uses (281,928) (490,921) (2,246) - (2,246)
911 FUND (180)
Beginning Balance /Carryover $
- $ 123,216 $
55,004 $
55,004 $ -
Revenues /Sources
258,795 173,703
223,000
88,638 211,650
Expenditures /Uses
(193,002) (241,915)
(278,004)
(146,245) (211,650)
BXWV Fund Balance
,85 793 ''s 6004
$
(�
DEBT SERVICE FUNDS (230 -290)
Beginning Balance /Carryover
$ $
20,793
$ 15,535 $
15,535 $ -
Revenues /Sources
2,706,563
13,758,452
8,272,278
6,593,477 2,567,910
Expenditures /Uses
(2,706,178)
(13,615,306)
(8,287,813)
(6,802,621) (2,567,910)
�- ,, �!i � "`ter
•, i �
�
CAPITAL PROJECT FUNDS (320 -391)
Beginning Balance /Carryover $ - $ 1,676,838 $ $ $
Revenues /Sources 4,609,690 3,007,580
Expenditures /Uses (2,932,852) (4,684,418)
STORMWATER UTILITY FUND (410)
Beginning Balance /Carryover $ - $ - $ - $ - $ -
Revenues /Sources 911,463 1,021,490 841,458 365,189 841,458
Expenditures /Uses (651,175) (843,251) (841,458) (386,743) (841,458)
POLICE OFF DUTY SERVICES FUND (620)
Beginning Balance /Carryover $ - $ - $ - $ - $ -
Revenues /Sources 268,640 228,387 240,000 118,216 240,000
Expenditures/Uses (218,877) (203,055) (240,000) (107,550) (240,000)
2 -4
...'0
GENERAL FUND
2 -5
CITY OF AVENTURA
GENERAL FUND- 001
SUMMARY OF BUDGET
2011/12
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
t1 rr
Current Revenues
$ 34,477,324 $ 33,918,172 $
29,851,281 $
17,055,616
$ 30,887,190
Transfers
124,000 125,000
164,000
82,000
82,250
Carryover
15,710,661 18,220,034
16,924,856
16,924,856
15,697,608
TOWRaysnues
S 60.311,985 42,263;M-,, $
46,940,137 $
' 34,062,472
46,WA48
EXPENDITURES
tlEPTJ
W, A,
CITYMANAGER
tw
3i
fUAM.
f t RAL `
NC?.
WA
w
�Ad
2 �
x'42
Operating Expenditures:
0101
City Commission
$ 111,249 $ 112,385 $
119,927 $
59,039
$ 119,938
0501
Office of the City Manager
858,771 860,156
868,416
396,619
888,673
0601
Legal
308,658 249,159
280,000
99,321
280,000
0801
City Clerk's Office
269,248 248,636
286,068
106,317
270,082
1001
Finance
775,748 823,517
849,590
406,331
875,064
1201
Information Technology
743,547 828,852
915,901
415,639
969,176
2001
Public Safety
13,270,179 14,300,121
14,898,377
7,466,335
15,895,719
4001
Community Development
1,946,000 2,267,859
1,477,308
1,011,571
1,506,872
5001
Community Services
4,214,158 4,138,842
4,584,912
1,612,774
4,069,104
7001
Arts & Cultural Center
154,479 388,987
684,875
283,027
673,253
9001
Non - Departmental
1,572,516 1,238,296
1,635,000
553,963
1,604,000
SNu�I►#r�tt +�1�1� ;' ,pF � � � t �
�' �°� :��
37,16181
Capital Outlay
8005
Office of the City Manager
2,452 1,896
2,000
4,000
8006
Legal
- -
-
-
8008
City Clerk's Office
1,589 872
-
-
8010
Finance
3,079 1,918
6,000
-
2,000
8012
Information Technology
35,926 195,825
334,000
7,690
111,000
8020
Public Safety
725,829 830,954
1,211,912
456,985
1,384,500
8040
Community Development
2,693 16,880
47,000
-
3,500
8050
Community Services
407,596 1,232,184
1,047,864
849,542
420,700
8070
Arts & Cultural Center
- 577,372
235,965
71,167
-
8090
Non - Departmental
38,280 -
-
-
175,000
8090
CIP Reserve
- 12,436
15,193,488
21,569
15,193,488
Transfer to Funds
4,336,587 3,656,469
2,261,534
842,965
2,220,979
2 -6
CITY OF AVENTURA
CATEGORY SUMMARY
2011/12
REVENUE PROJECTIONS
310000/319999
Locally Levied Taxes $
23,674,227 $
21,660,616 $
20,143,154 $
13,345,928 $
20,423,826
320000/329999
Licenses & Permits
4,769,085
5,037,907
4,385,000
786,548
4,825,000
330000/339999
Intergovernmental Revenues
2,398,865
2,300,315
2,175,677
1,043,605
2,170,219
340000/349999
Charges for Services
1,457,659
1,681,015
1,780,450
787,688
1,820,200
350000/359999
Fines & Forfeitures
1,893,654
2,889,747
947,000
1,016,716
1,457,000
3600001369999
Miscellaneous Revenues
283,834
348,572
420,000
75,131
191,000
380000/389999
Transfer from Funds
124,000
125,000
164,000
82,000
82,250
399900/399999
Fund Balance
15,710,661
18,220,034
16,924,856
16,924,856
15,697,608
TA*al Available General Fund $
50,311,965 $
52,263,206 $
46,940,137 $
34,062,472 $
46,667,103
EXPENDITURES
APPROVED
HALFYEAR
CITYMANAGER
OBJECT
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
CODE
CATEGORY
2008109
2009M0
2010/11
2010111
2011112
1000/2999
Personal Services
16,369,509
17,443,744
18,097,235
8,794,691
18,727,221
3000 13999
Contractual Services
3,500,243
3,933,521
3,586,375
1,647,709
3,575,253
4000/4999
Other Charges & Services
3,675,812
3,367,315
4,023,904
1,572,577
3,958,705
5000/5399
Commodities
508,195
587,632
648,600
334,407
683,642
5400 /5499
Other Operating Expenses
170,794
124,598
244,260
61,552
207,060
Total operating ex
6000/6999
Capital Outlay
1,217,444
2,870,337
18,078,229
1,406,953
17,294,188
8000/8999
Transfer to Funds
4,336,587
3,656,469
2,261,534
842,965
2,220,979
29,778,584 $
31,983,616 $
46,940,E
2 -7
CITY OF AVENTURA
GENML FUND -'001
FUND BALANCE ANALYSIS
2011/12
REVENUE PROJECTIONS
APPROVED HALFYEAR CITY MANAGER
ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
CATEGORY 2008109 2009110 2010/11 2010M 1 2011/12
Beainnina Fund Balance $ 15,710,661 $ 18,220,034 $ 16,924,856 $ 16,924,856 $ 15,697,608
Revenues /Sources:
4,769,085
5,037,907
4,385,000
786,548
4,825,000
Locally Levied Taxes
2,398,865
2,300,315
2,175,677
1,043,605
2,170,219
Property Taxes
$ 15,189,005 $
13,253,848 $
11,940,154 $
10,145,506 $
12,005,146
Section 185 Premium Tax
265,314
284,381
284,000
-
284,000
Utility Taxes
4,590,306
4,768,491
4,551,000
1,947,471
4,809,680
Unified Comm. Tax
2,861,566
2,679,607
2,600,000
1,120,810
2,600,000
City Business Tax
768,036
674,289
768,000
132,141
725,000
$ubit"
23,1174,227
21 60,616
20,143,154
13,345,928
20,423,826
Licenses & Permits
4,769,085
5,037,907
4,385,000
786,548
4,825,000
Intergovernmental Rev.
2,398,865
2,300,315
2,175,677
1,043,605
2,170,219
Charges for Services
1,457,659
1,681,015
1,780,450
787,688
1,820,200
Fines & Forfeitures
1,893,654
2,889,747
947,000
1,016,716
1,457,000
Miscellaneous
283,834
348,572
420,000
75,131
191,000
Interfund Transfers In
124,000
125,000
164,000
82,000
82,250
Subtotal
775,748
823,517
849,590
406,331
875,064
1201
Information Technology
743,547
828,852
915,901
Total Revenues/Sources $ 34,6,
I
Operating Expenditures
0101
City Commission
$ 111,249 $
112,385
$ 119,927
$ 59,039 $
119,938
0501
Office of the City Manager
858,771
860,156
868,416
396,619
888,673
0601
Legal
308,658
249,159
280,000
99,321
280,000
0801
City Clerk's Office
269,248
248,636
286,068
106,317
270,082
1001
Finance
775,748
823,517
849,590
406,331
875,064
1201
Information Technology
743,547
828,852
915,901
415,639
969,176
2001
Public Safety
13,270,179
14,300,121
14,898,377
7,466,335
15,895,719
4001
Community Development
1,946,000
2,267,859
1,477,308
1,011,571
1,506,872
5001
Community Services
4,214,158
4,138,842
4,584,912
1,612,774
4,069,104
7001
Arts & Cultural Center
154,479
388,987
684,875
283,027
673,253
9001
Non - Departmental
1,572,516
1,238,296
1,635,000
553,963
1,604,000
TCrrt"iEe64,224,11'
26,600,374
12,410,936
27,151,881
Capital Outlay Expenditures
1,217,444
2,870,337
2,884,741
1,406,953
2,100,700
Interfund Transfers Out
4,336,587
3,656,469
2,261,534
842,965
2,220,979
Tcltstl
Ail 904,
3iAW1115,
1
:11x473,560
Ending Fund Balance
Designated for
t:apitai kTt�rr�eMsc
20Ai3 AM
20,279,580
15,193,A88
19,401,618
15,193,543;
I
F 'I
REVENUE
PROJECTIONS
2 -9
CITY OF "ENTURA
REVENUE PROJECTIONS
2011/12
CATEGORY RECAP 2008109 2009/10 2010/11
014K
Locally Levied Taxes
3111000
Ad Valorem Taxes- Current
$ 15,062,722 $
12,585,864 $
11,879,670 $
10,006,293 $
11,955,146
3112000
Ad Valorem Taxes - Delinquent
126,283
667,984
60,484
139,213
50,000
3125200
Section 185 Premium Tax
265,314
284,381
284,000
-
284,000
3141000
Utility Tax-Electric
3,706,940
3,885,934
3,700,000
1,552,144
3,908,625
3143000
Utility Tax-Water
831,390
843,039
800,000
351,706
850,000
3144000
Utility Tax-Gas
51,976
39,518
51,000
43,621
51,000
3149000
Unified Communications Tax
2,861,566
2,679,607
2,600,000
1,120,810
2,600,000
3161000
City Business Tax
768,036
674,289
768,000
132,141
725,000
3344901
S l
23AT447
21,68 # ';.,
:.' k"I
f 4440018
,423,771
3351200
Licenses & Permits
347,225
346,523
350,000
166,426
350,000
3221000
Building Permits
997,205
1,303,630
700,000
599,167
1,300,000
3221500
Radon /Code CompAdmn. Fee
52
353
-
1,370
-
3222000
Certificate of Occupancy
118,636
33,804
15,000
12,483
10,000
3231000
Franchise Fee- Electric
3,130,232
3,196,576
3,150,000
-
2,991,000
3234000
Franchise Fee -Gas
67,928
42,675
65,000
-
65,000
3237100
Franchise Fee- Sanitation
415,924
417,541
420,000
149,157
420,000
3238000
Franchise Fee- Towing
30,093
30,093
30,000
15,046
30,000
3291000
Engineering Permits
9,015
13,235
5,000
9,325
9,000
Subtotal
4,769,085
67 x. -< 4„ ,,�
7
oa000
014K
Intergovernmental Revenues
3312000
ARRA Funds
-
140,241
5,200
-
5,200
3312100
Bulletproof Vests
8,334
4,936
250
3,579
-
3312251
Aggressive Driving Program
120,145
-
25,000
-
35,000
3312276
American Recovery Reinvestmer
-
-
760,000
64,363
-
3312550
Byrne Grant
148
5,910
25,000
529
7,542
3312910
FEMA
73,996
141
60,000
-
-
3342009
Justice Assistance Grant
5,653
-
125,000
91,899
125,000
3342090
Misc. State Grants
30,270
15,010
-
-
-
3344901
Maintenance Agreement Paymer
8,677
8,677
8,677
2,169
8,677
3351200
State Revenue Sharing
347,225
346,523
350,000
166,426
350,000
3351500
Alcoholic Beverage License
16,745
19,551
15,000
1,640
20,000
3351800
Half Cent Sales Tax
1,731,828
1,701,703
1,750,000
788,585
1,725,000
3354930
Fuel Tax Refund
11,208
15,013
8,000
3,559
15,000
3382000
County Business Tax
44,636
42,610
44,000
12,755
44,000
2. FA
0,00
2x170, 9
k,
014K
Charges For Services
3413000
Certificate of Use Fees
5,145
4,375
5,200
2,345
5,200
3419000
Election Fling Fees
-
-
250
-
-
3419500
Lien Search Fees
47,708
75,362
25,000
42,250
35,000
3421300
Police Services Agreement
508,521
662,796
760,000
316,667
760,000
3425000
Development Review Fees
73,270
77,726
25,000
35,193
35,000
3471000
Rec /Cultural Events
55,189
35,619
60,000
10,168
35,000
3472000
Parks & Recreation Fees
124,206
136,431
125,000
91,899
125,000
3472500
Community Center Fees
181,844
218,445
175,000
157,884
200,000
3474000
Founders Day
34,200
24,783
35,000
23,354
30,000
3475000
Summer Recreation
427,576
445,478
420,000
28,589
445,000
3476001
AACC Fees and Rentals
-
-
150,000
79,339
150,000
014K
3511000
3541000
3542000
Fines & Forfeitures
County Court Fines
Code Violation Fines
Intersection Safety Camera Progi
401,368
16,312
1,475,974
400,442
21,544
2,467,761
390,000
7,000
550,000
168,144
6,900
841,672
400,000
7,000
1,050,000
Misc. Revenues
3611000
Interest Earnings
234,623
259,277
350,000
20,146
150,000
3644200
Sale of Assets
27,096
16,162
5,000
25,738
5,000
3644910
Lost/Abandoned Property
529
-
-
-
-
3662000
AACC Contributions
-
1,000
-
-
-
3662010
Brick Pavers
6,550
25,000
1,800
3,000
3662020
Honor Roll
32,500
15,000
3,000
3,000
3691000
Cobra Billings
-
-
-
-
-
3699000
Misc. Revenues
21,586
33,083
25,000
24,447
30,000
Subtotal
283,834
,572
420,000
75,131
191,000
Non - Revenue
3811018
Transfer from 911 Fund
94,000
125,000
164,000
82,000
82,250
3811019
Transfer from Charter School Op
30,000
-
-
-
-
3999000
Carryover
15,710,661
18,220,034
16,924,856
16,924,856
15,697,608
Subtotal
15,834,661
185W34
17,088,856
17,008 " 1„
Total Available General Furn $
50,311,985 $
52,263,206 $
46,940,137 $
34,062,472 $
46,667,048
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 $7,290,634,319. This amount is
0.6% or $46,027,712 higher than last year. The ad valorem millage levy for fiscal year
2011/12 is recommended to be 1.7261, which is the same rate adopted last year. This will
generate $11,955,146 compared to last year's amount of $11,879,670. This represents the
seventeenth year without an increase.
City Tax Rate History:
1995/96 to 2006/07 — 2.2270
2007/08 to present — 1.7261
3112000 Ad Valorem Taxes Delinquent — This revenue source is derived by those
taxpayers who do not pay their taxes by March 31 of any given year. On average the total
revenue received in this category is minimal when compared to the total Ad Valorem taxes
collected.
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 two years.
r,
Utility Tax - Electric,'' q
47 ;IMAM
;.
�'._._ ...........
ply
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 years.
3144000 Utility Tax -Gas — Section 166.231(1) (A), Florida Statutes, authorizes a City to
collect Public Service or Utility Taxes. Miami -Dade County previously established by
Ordinance utility taxes for unincorporated areas in the amount of 10% on gas and oil. The
City enacted Ordinance 96 -03 which mirrored the County's utility tax levies. The projection
is based on actual collections for the past two fiscal years.
Utility Tax - Gas
a
� A�3 £i f 1 Risiidl II it G��+
a
Sa AV
ytii,tYHY !'f
S9A,i3�?
ice n o'
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.
s.+rwrwc `, r
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
anticipated collections in the 2010/11 fiscal year.
City Business Tarr
A
-1 tf.*
u
1
1t5'
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 in increase based on actual collection in the
2010/11 fiscal year and anticipated increase in building activity.
1P 1QYR1 11 1tg` 11� id~� 4 .wY�11 3
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 anticipated reductions compared to the actual amount collected for 2009/10.
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.
Franchise Fee -Gas
3237100 Franchise Fee - Sanitation — The City
sector for all areas of the City. In addition
companies to utilize the City's rights -of -way.
collections.
issues solid waste franchises to the private
a fee of 10% was adopted for the private
The amount projected is based on historical
3238000 Franchise Fee - Towing — The City awarded a franchise agreement for towing
services within our corporate limits during the 2007/08 fiscal year. The amount is based on
that agreement.
2 -15
Franchise Fee - Electric
$4,o4o,000
$�s4o,o40
.
$3,000,000
1
$1,000.000 x
I bgs t }�- Mx
43 1
Ile
,r
,�
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.
Franchise Fee -Gas
3237100 Franchise Fee - Sanitation — The City
sector for all areas of the City. In addition
companies to utilize the City's rights -of -way.
collections.
issues solid waste franchises to the private
a fee of 10% was adopted for the private
The amount projected is based on historical
3238000 Franchise Fee - Towing — The City awarded a franchise agreement for towing
services within our corporate limits during the 2007/08 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 2010/11 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
cigarette tax and 8t cent motor fuel tax which are levied by the State. The portion which
comes from cigarette tax of approximately 71% 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.
State Revenue Sharing
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.
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.
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.
3475000 Summer Recreation — This represents fees charged for participants in the City's
Summer Recreation Program.
3476001 Arts & Cultural Center Fees and Rentals — This represents anticipated revenue
from rental fees, sponsors, grants and the summer performing arts camp.
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 Camera Program — 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
2011/12 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
CIS IA > 40N
2011/12
ARTNIEN IrTIt3N
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.
OBJECT
APPROVED
HALFYEAR CFTYMANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP 2008/09 2009/10
2010/11
2010/11
2041/12
1000/2999
Personal Services $ 62,168 $ 62,165 $
62,063 $
31,119 $
62,063
3000/3999
Contractual Services - -
-
-
-
4000/4999
Other Charges & Services 34,657 34,958
36,764
18,300
37,775
5000/5399
Commodities 461 3,049
3,300
58
3,300
5400/5499
Other Operating Expenses 13,963 12,213
17,800
9,562
16,800
Total Operating Expenses $ 111,249 $ 112,385 $
119,927 $
59,039 $
119,938
PERSONNEL ALLOCATION SUMMARY
Position No.
Position Title 2008/09
2009/10
2010/11
2011/12
0301
Mayor 1.0
1.0
1.0
1.0
0401
Commissioner 1.0
1.0
1.0
1.0
0402
Commissioner 1.0
1.0
1.0
1.0
0403
Commissioner 1.0
1.0
1.0
1.0
0404
Commissioner 1.0
1.0
1.0
1.0
0405
Commissioner 1.0
1.0
1.0
1.0
0406
Commissioner 1.0
1.0
1.0
1.0
Total 7.0
7.0
7.0
7.0
2 -20
CITY OF AVENTURA
CITY COMMISSION
2011/12
BUDGETARY ACCOUNT SUMMARY
001 -0101 -511
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009110 2010/11 2010111 2011/12
2 -21
PERSONAL SERVICES
1210
Commission Salaries $
55,000 $
55,000
$ 55,000
$ 27,500
$ 55,000
2101
RCA
6,859
6,938
6,865
3,504
6,865
2401
Workers' Compensation
309
227
198
115
198
ubtctl
62,188
82,18! ,..;�
$1,1
X00
OTHER CHARGES & SERVICES
4030
Legislative Expenses
34,657
34,958
36,764
18,300
37,775
.$iibtt li
34,07
x a X84;
1$
COMMODITIES
5101
Office Supplies
-
192
300
29
300
5290
Other Operating supplies
461
2,857
3,000
29
3,000
Sub# l
461
3,300.
88
00
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
7,297
2,429
7,800
8,732
7,800
5420
Conferences & Seminars
6.666
9.784
10.000
830
9,000
Subtotal
13,963
12,213
17,800
9,562
16,800'
Total City Commission $
111,249 $
112,385
$ 119,927
$ 59,039
$ 119,938"
2 -21
CITY COMMISSION
BUDGET JUSTIFICATIONS
4030 Legislative Expenses — This account represents the $5,396 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
o
AV
r
OFFICE OF THE
CITY MANAGER
2 -23
CITY OF AVENTURA
t F`t E C IE`HI CITY MANAGER
2011/12
E3EPA 1"i ENT t ESCPiPTION
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.
OBJECT
APPROVED HALFYEAR
CITYMANAGER
CODE ACTUAL ACTUAL
BUDGET ACTUAL
PROPOSAL
NO _ CATEGORY RECAP 2008/09 2009/10
2010/11 2010/11
2011M2
1000/2999 Personal Services $ 728,892 $ 741,855 $
705,116 $ 308,246
$ 727,373
3000/3999 Contractual Services 53,388 52,776
53,000 25,105
53,000
4000 /4999 Other Charges & Services 67,651 57,267
91,500 60,422
91,500
5000/5399 Commodities 2,692 2,069
5,500 725
5,500
5400 /5499 Other Operating Expenses 6,148 6,189
13,300 2,121
11,300
Total operating expenses $ 858,771 $ 850,156 $
868,416 $ 396,619
$ $88,673
PERSONNEL . a TION SUMMARY
Position No. Position Title 2008/09
2009/10 2010/11
2011/12
0101 City Manager 1.0
1.0 1.0
1.0
0601 Capital Projects Manager 1.0
1.0 -
-
4701 Capital Projects Manager /Code Enforcement Office -
- 0.6
0.6
0701 Assistant to City Manager /Personnel Officer 1.0
1.0 1.0
1.0
0201 Secretary to City Manager 1.0
1.0 1.0
1.0
0801 Receptionist/inform. Clerk 1.0
1.0 1.0
1.0
Total 5.0
5.0 4.6
4.6
IL - 2 -24
Office of the City Manager
Organization Chart
City Manager
City Manager's Capital Projects Assistant to City
Mana
Secretary Manager /Code Officer ger /Personnel
Officer
Receptionist/
Information Clerk
2 -25
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2011/12
OBJECTIVES
1. Provide completed reports and recommendations on a timely basis upon which the City
Commission can make policy decisions.
2. Prepare and submit budget to the City Commission by July 10th of each year.
3. Oversee customer service functions by all Departments to ensure timely response or
resolution of citizen requests.
4. Coordinate, control and monitor the activities of all City Departments and operations.
5. Interact with community organizations and associations to increase public awareness of
City's various programs, facilities and services.
6. Update 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. Prepare Charter School budget.
11. Oversee and coordinate capital projects.
12. Issue newsletters and annual report to the public.
13. Maintain effective personnel system to allow for timely recruitment and hiring of employees.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
2008/09 2009/10 _ 2010_/11 2.01.1/12
Citizen Requests & Inquires 56 50 45 50
Commission Requests 30 27 25 25
Community Meetings Attended 20 15 13 13
Agenda Back up Items Prepared 56 66 55 55
No. of Newsletters & Reports Issued 5 5 5 5
Annual Budget & CIP Prepared 2 2 2 2
School Budget 1 1 1 1
City Manager Briefing Reports 12 12 12 12
Capital Projects Oversight 16 16 14 14
Capital Projects Completed 16 16 14 14
School Advisory Committee Meeting 5 5 5 5
Number of New Hires 4 3 4 4
2 -26
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2011/12
BUDGETARY ACCOUNT SUMMARY
001 -0501 -512
OBJ ECT
CODE ACTUAL ACTUAL' ACTUAL PROPOSAL
NO. CATE13ORY'RECAP 2008/09 2009/10 2010/11 2010/11 2011112
2 -27
PERSONAL SERVICES
1201
Employee Salaries
$ 516,494 $
540,156 $
507,314 $
230,331 $
515,263
2101
RCA
30,316
31,908
35,826
14,581
39,418
2201
Pension
87,602
77,321
88,852
20,162
89,725
2301
Health, Life & Disability
89,000
88,706
67,404
41,907
77,078
2401
Workers' Compensation
5,480
3,764
5,720
1,265
5,889
4001
Subtotal
728,892
741,855
706.116
308.246
727.373'
2 -27
CONTRACTUAL SERVICES
3140
Background -New Employees
96
(34)
-
-
-
3170
Lobbyist Services
50,000
50,060
50,000
25,000
50,000
3180
Medical Exams -New Employees
2+,750
3,000
105
3,000
y�3�,2292
J
26}105
43,000 `
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
2,500
2,011
4,000
244
4,000
4040
Administrative Expenses
147
(160)
600
-
600
4041
Car Allowance
11,400
11,400
11,400
5,700
11,400
4101
Communication Services
1,952
2,338
2,500
1,323
2,500
4701
Printing & Binding
642
334
3,000
441
3,000
4710
Printing/Newsletter
43,738
34,635
53,000
45,250
53,000
4910
Advertising
7,272
6,709
17,000
7,464
17,000
S
67,651
57„267
91,50Q
60,42
91,500'
COMMODITIES
5101
Office Supplies
2,260
1,495
4,000
639
4,000
5120
Computer Operating Supplies
-
-
1,000
86
1,000
5290
Other Operating Supplies
432
574
500
500
Subtofaf
2,692
2,069
5,500
725
5,500`
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
4,390
3,835
6,800
1,391
5,800
5420
Conferences & Seminars
1,678
2,254
3,000
730
3,000
5450
Training
80
-
2,500
-
1,500
5901
Contingency
-
100
1,000
-
1,000
Subtotal
6,148
6,189
13,300
2,121
11'
Total City Manager $
858,771 $
860,166 $
868,416 $
396,619 $
888,673-
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 (IPMA)
Florida Personnel Managers Association
American Society of Public Administration
Society for Human Resource Management
Miscellaneous subscriptions
5420 Conferences & Seminars — Funding for this
informed of changing and new developments in
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
purpose is essential in order to keep
the field of City Management, local
LEGAL
2-29
CITY OF AVENTURA
LEGAL
2011/12
bEOARTMENT DSSCRIPTION
To provide legal support and advice to the City Commission, City Manager, Department Directors and
advisory boards on all legal issues affecting the City.
OBJECT APPROVED HALFYEAR CTIYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010111 2010/11 2011/12
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000 /3999 Contractual Services 306,498 243,197 275,000 99,321 275,000
4000 /4999 Other Charges & Services - - - - -
5000 /5399 Commodities - - - -
5400/5499 Other Operating Expenses 2,160 5,962 5,000 - 5,000
Total Operating Expenses $ 308,668 $ 248���"+IIE $ 280,000
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.
i
F+d 1 �E AT n r+
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.
IL 2 -30
CITY OF AVENTURA
LEGAL
2011/12
BUDGETARY ACCOUNT SUMMARY
001 -0601 -514
CONTRACTUAL SERVICES
3120 Prof. Services - Legal $ 306,498 $ 243,197 $ 275,000 $ 99,321 $ 275,000
3301 Court Costs & Fees - - - - -
06,498 24 , 8 r;! ",275 10$ ���� VOW
0.'
OTHER OPERATING EXPENSES
5901 Contingency 2,160 5,962 5,000 - 5,000
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
r
OV- "
CITY CLERK'S
OFFICE
2 -32
CITY OF AVENTURA
CITY CLEWS OFFICE
2011/12
�EPART<�I�NT; i?I= SCI�IPTItJN ,
To record and maintain an accurate record of the official actions of the City Commission and Advisory
Boards.
Serve as the local Elections Supervisor. Provide notice of all required meetings, effect legal
advertising
and respond to public records requests. Implement and maintain records management
program.
Administer publication and supplement of City Code Book. Maintain custody of City Seal
and all City records. Assist in preparation of agenda items, prepare and distribute agenda packages
and recaps. Schedule Code Enforcement Hearings and provide administrative support to Special
Master.
Provide clerical support to the City Commission. Assist City Manager's Office with special
projects.
OBJECT
APPROVED HALFYEAR crtY!MM4WER7
CODE
ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
�., NO _
CATHY {SAP 2008109 2010/11 2010111 2011/12
1000/2999
Personal Services $ 205,383 $ 210,694 $ 214,668 $ 91,268 $ 215,382
3000/3999
Contractual Services - - - - -
4000/4999
Other Charges & Services 59,176 34,325 64,500 11,032 48,000
5000/5399
Commodities 2,742 2,353 4,400 3,383 4,400
5400/5499
Other Operating Expenses 1,947 1,264 2,500 634 2,300
Total 17 2701142
Position No.
Position Title 2008/09 2009/10 2010/11 2011/12
0501
City Clerk 1.0 1.0 1.0 1.0
0901
Executive Assistant to City Clerk - - - 1.0
9601
Admin. Asst to City Clerk 1.0 1.0 1.0 -
Total 2.0 2.0 2.0 2.0
2 -33
City Clerk's Office
Organization Chart
City Clerk
Executive Asst to
City Clerk
2 -34
CITY OF AVENTURA
i' CiTY G��kl�� �►1-"�L
2011/12
OBJIE'1VE$
1.
To maintain accurate minutes of the proceedings of the City Commission, Advisory Boards and
other Committees of the City.
2.
To publish and post public notices as required by law.
3.
To maintain custody of City records and promulgate procedures for the orderly management,
maintenance, retention, imaging and destruction of said records.
4.
To provide clerical support to City Commissioners, including mail, correspondence, travel and
conference registration, preparation of proclamations and certificates.
5.
To administer the publication, maintenance and distribution of the Code Book and supplements.
6.
To conduct municipal elections in accordance with City, County and State laws.
7.
To establish and coordinate the City's records management program in compliance with state law.
8.
To effect legal advertising to fulfill statutory requirements of local and state law.
9.
To prepare and provide for distribution of agenda packages to Commission, staff, citizens and
provide for placement of same on the City's website and prepare and distribute recaps of
Commission meetings.
10.
To schedule Code Enforcement Hearings and provide clerical support to Special Master.
11.
To fulfill information and public records requests within 72 hours.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATED
20M09 2009/10 2010/11 2011/12
No.
of Sets of Minutes Prepared 38 42 40 40
No.
of Public Notices Prepared 36 52 35 35
No.
of Legal Advertisements Published 22 24 35 35
No.
of Ordinances Drafted 6 6 6 6
No.
of Resolutions Drafted 28 30 25 25
No.
of Lien Requests Responded To 982 1,488 850 1,000
No.
of Welcome Letters Prepared 302 399 350 400
No.
of Agenda Packages Prepared /Distributed 34 42 40 40
No.
of Agenda Recaps Prepared /Distributed 12 12 12 11
No.
of Code Enforcement Hearings Scheduled 0 684 500 5
2 -35
CITY OF AVENTURA
CITY CLERK'S OFFICE
2011112
BUDGETARY ACCOUNT SUMMARY
001 - 0801 -519
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008109 2009110 2010111 201 OM 1 2011112
COMMODITIES
PERSONAL SERVICES
5101 Office Supplies
2,063
1201
Employee Salaries
$ 154,004 $
159,562 $
157,352 $
70,132 $
1619404
1401
Overtime
611
607
300
226
600
2101
FICA
11,373
11,785
129037
4,819
12,347
2201
Pension
20,392
18,952
23,157
7,494
23,752
2301
Health, Life & Disability
18,487
19,373
21,256
8,407
169698
2401
Workers' Compensation
516
415
566
190
581
4911
Subtotal
205,383
Z4#04"
214,568
. 5$
215,3$2
COMMODITIES
OTHER CHARGES & SERVICES
5101 Office Supplies
2,063
4001
Travel & Per Diem
-
-
3,500
-
2,000
4041
Car Allowance
6,000
6,000
6,000
3,000
6,000
4101
Telephone
457
127
500
200
500
4701
Printing & Binding
498
305
3,000
59
3,000
4730
Records Retention
2,245
135
5,000
916
5,000
4740
Ordinance Codification
1,729
3,974
1,500
400
1,500
4911
Legal Advertising
48,247
23,784
30,000
6,457
30,000
4915
Election Expenses
-
-
15,000
-
-
Subtotal
59,176
34,325
64,500
11,032
48,000
COMMODITIES
5101 Office Supplies
2,063
1,724 3,000
2,272
3,000
5120 Computer Operating Supplies
562
531 600
529
600
5290 Other Operating Supplies
117
98 800
582
800
` "
2,742
X2,363 i 4AW
3,383
44
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships 1,099 1,124
5420 Conferences & Seminars 848 140
2 -36
1,300 584 1,300
1,200 50 1,000
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
�r
t
FINANCE
2 -38
CITY OF AVENTURA
2011/12
To provide overall financial and support
services to the organization which includes accounting, cash
management, purchasing, risk management, financial planning and budgetary control.
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO. ,
CATWORY RECAP
2008/09 2009110
2010/11
2010/11
2011/12
1000/2999
Personal Services
$ 688,529 $ 722,318 $
749,090 $
347,624
$ 776,024
3000/3999
Contractual Services
59,079 68,759
61,700
47,150
59,100
4000/4999
Other Charges & Services
14,221 18,449
20,700
5,118
20,340
5000/5399
Commodities
7,443 7,304
8,600
3,940
10,100
5400/5499
Other Operating Expenses
6,476 6,687
9,500
2,499
9,500
Te ! ( rating lEcpenses :
S TT 8,74$ : 17
6",50
911$,331
$7510$4
PA'S AW)PIATON, SUMMARY
Position No.
Position Title
2008/09
2009/10
2010/11
2011/12
1001
Finance Director
1.0
1.0
1.0
1.0
1502
Controller
1.0
1.0
1.0
1.0
3001
Executive Assistant/Risk Mgm. Coordinator 1.0
1.0
1.0
1.0
1301
Purchasing Agent
1.0
1.0
1.0
1.0
1201 -1203
Accountant
2.0
2.0
2.0
2.0
3601
Customer Service Rep. II
1.0
1.0
1.0
1.0
Total
7.0
7.0
7.0
7.0
2 -39
Finance Department
Organization Chart
Risk Management
Finance Director Executive Assistant/Risk
Manager Coordinator
Controller
Accounting 1 11, , I
11 1 1 Purchasing
2 Accountants f I Purchasing Agent
Customer Service
Representative II
2 -40
CITY OF AVENTURA
FII�IiiCE
2011/12
QB,i�T1YES . i
1. Invest idle funds in accordance with the City's Investment Policy 100% of the time.
2. Issue Comprehensive Annual Financial Report (CAFR) by March 31 of each year.
3. Obtain Government Finance Officers Association's Certificate of Achievement for Excellence
in Financial Reporting for CAFR each year.
4. Produce /distribute quarterly financial monitoring reports within 30 days of quarter -end.
5. Annually review adequacy of purchasing procedures.
6. Issue purchase orders within two (2) business days of approval.
7. Process all invoices within ten (10) business days of approval.
8. Process bi- weekly payroll /related reports in a timely and accurate manner.
9. Annually review adequacy of insurance coverage.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
2007108 2008109 2009/10
2010111
% of idle funds invested in accordance
with policy 100% 100% 100%
100%
Number of CAFRs issued prior to 3/31 1 1 1
1
Number of GFOA Certificate of
Achievements 1 1 1
1
Number of quarterly reports produced
timely 4 4 4
4
Annually review purchasing procedures 1 1 1
1
• of purchase orders issued within 2 days 99% 99% 99%
99%
• of invoices processed within 10 days 98% 98% 98%
98%
Number of bi- weekly payroll processed
timely 26 26 26
26
Annually review adequacy of insurance
coverage 1 1 1
1
2 -41
CITY OF AVENTURA
FINANCE
2011/12
BUDGETARY ACCOUNT SUMMARY
001 - 1001 -513
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSALi
NO. CATEGORY RECAP 2008/09 2009/10 2010111 2010111 2011/121
Total Finance $ 775,748 $ 823,517 $ 849,590 $ 406,331 $ 875,064
2 -42
PERSONAL SERVICES
1201
Employee Salaries
$ 483,701 $
521,668 $
531,812 $
260,260 $
546,437
1401
Overtime
-
-
-
-
-
2101
FICA
34,641
36,255
40,684
17,241
41,802
2201
Pension
69,674
59,967
76,917
17,159
79,033
2301
Health, Life & Disability
98,901
103,108
99,517
52,305
106,785
2401
Workers' Compensation
1,612
1,320
160
659
1,967
688,529
722418
749,090,
347,624
776,024
3,641
CONTRACTUAL SERVICES
3,500
854
3,500
5420
Conferences & Seminars
3190
Prof. Services
7,515
3,259
7,200
1,725
7,600
3201
Prof. Services - Auditor
51,564
65,500
54,500
45,425
51,500
34
OTHER CHARGES & SERVICES
500
500
Subtotal
4001
Travel & Per Diem
3,887
3,444
7,000
1,565
7,000
4101
Communication Services
1,221
1,141
1,200
387
840
4610
R &M - Vehicles
2,188
1,348
1,500
66
1,500
4650
R &M- Office Equipment
-
-
500
-
500
4701
Printing & Binding
2,777
2,586
4,000
577
4,000
4910
Advertising
4,148
9,930
6,000
2,523
6,000
4990
Other Current Charges
-
-
500
-
500
SubtoW
14421:
'18,449
20,700
9440 r
Total Finance $ 775,748 $ 823,517 $ 849,590 $ 406,331 $ 875,064
2 -42
COMMODITIES
5101
Office Supplies
4,000
3,861
5,000
1,456
5,000
5120
Computer Operating Supplies
911
531
800
529
800
5220
Gas & Oil
2,279
2,902
2,500
1,955
4,000
5290
Other Operating Supplies
253
10
300
-
300
$u1 W It '
7,443
7
8,600
3,940
10,100
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
3,641
3,006
3,500
854
3,500
5420
Conferences & Seminars
2,107
2,811
4,000
1,645
4,000
5450
Training
694
870
1,500
-
1,500
5901
Contingency
34
500
500
Subtotal
6,476
6,687
9,500
2
9,500
Total Finance $ 775,748 $ 823,517 $ 849,590 $ 406,331 $ 875,064
2 -42
FINANCE
BUDGET JUSTIFICATIONS
3190 Professional Services — The cost of an actuary to prepare an actuarial evaluation for
the City's Other Post Employment Benefits and the cost related to armored car services.
3201 Professional Services - Auditor — The cost of an audit firm to perform the City's year-
end financial audit, including any State and Federal Single audits, in addition to, any other
auditing - related services that may be required.
4001 Travel & Per Diem — The costs associated with employees to attend conferences and
seminars in order maintain professional designations and 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
American Institute of Certified Public Accountants
Florida Association of Public Purchasing Officer
National Institute of Governmental Purchasing
National Contract Management Association
American Payroll 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
2011/12
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.
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO. CATEGORYRECAP
2008109 2009/10
2010/11
2010/11
201112';
1000/2999 Personal Services
$ 563,697 $ 664,571 $
694,501 $
328,917
$ 734,626
3000 /3999 Contractual Services
2,450 5,257
10,000
1,187
10,000
4000 /4999 Other Charges & Services
149,981 138,199
179,540
80,546
192,690
5000 /5399 Commodities
18,852 14,557
18,300
3,008
18,300
5400 /5499 Other Operating Expenses
8,567 6,268
13,560
1,981
13,560
Total Operating Expenses
$ 743,547 $ 828,852 $
915,901 $
415,639
$ 969,176
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title
2008/09
2009/10
2010/11
2011112
9201 Information Technology Director
1.0
1.0
1.0
1.0
8701 Network Administrator II
1.0
1.0
1.0
1.0
1402 Network Administrator 1
1.0
1.0
1.0
1.0
8001 Webmaster /Communications Specialist 1.0
1.0
1.0
1.0
9501 IT Project Coordinator
-
1.0
1.0
1.0
9701 Support Specialist
1.0
1.0
1.0
1.0
Total
5.0
6.0
6.0
6.0
2 -45
Information Technology Department
Organization Chart
Network
Administrator (2)
Information
Technology Director
Webmaster/
Communications
Specialist (1)
2 -46
Support IT Project
Specialist (1) Coordinator (1)
CITY OF AVENTURA
I�aIA1IiECifNC .cY
2011/12
Q3ECTiV3
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 City staff.
8. Deliver a consistent message to the City's customers by coordinating communications.
9. Improve AVIV 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
ACTUAL ACTUAL PROJECTED ESTIMATED
2009 2009110 2010/11 2_011 /12
• of time computer network is operational 99 99 99 99
• of time www.cityofaventura.com is available 99 99 99 99
• of time www.aventuracharter.org is available 99 99 99 99
Number of workstations supported 235 235 235 235
Number of physical servers supported 25 18 15 10
Number of virtual servers supported 2 9 15 20
Number of help desk support cases 3,396 3,272 3,100 3,100
Number of newsletters and annual reports
coordinated 4 4 4 4
Number of training sessions held 4 4 4 4
2 -47
CITY OF AVENTURA
INFORMATION TECHNOLOGY
2011/12
BUDGETARY ACCOUNT SUMMARY
001 - 1201 -513
2 -48
PERSONAL SERVICES
1201
Employee Salaries $
403,998
$ 485,932 $
497,811 $
250,011 $
511,501
2101
FICA
29,386
34,813
38,083
17,200
39,130
2201
Pension
57,214
51,097
71,032
9,054
72,986
2301
Health, Life & Disability
71,756
91,500
85,788
52,016
109,173
2401
Workers' Compensation
1,343
1,229
1,787
636
1,836
Subtotal
56307
86W
694,501
328,917
73028
CONTRACTUAL SERVICES
3130
Computer Programmer
-
3,437
8,000
437
-
3190
Other Prof. Services
2,450
1,820
2,000
750
10,000
Subtotal'
2,450
5,267
10,000
1,187
10,000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
3,772
1,632
5,300
1,300
5,300
4041
Car Allowance
6,000
6,000
6,000
3,000
6,000
4101
Communication Services
7,408
7,079
8,200
4,237
8,500
4650
R &M- Office Equipment
129,526
108,344
133,790
62,722
145,440
4701
Printing & Binding
292
305
500
82
500
4851
Web Page Maintenance
2,983
9,339
7,500
844
7,500
4852
Email Hosting Services
-
5,500
18,000
8,361
19,200
4990
Other Current Charges
-
-
250
-
250
Subtotal
149,981
' ' . ` 138,199
179,540
8o,546
192,680
COMMODITIES
5101
Office Supplies
1,595
1,522
3,000
719
3,000
5120
Computer Operating Supplies
17,257
13,035
15,000
2,289
15,000
5290
Other operating supplies
-
-
300
-
300
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
672
889
2,460
1,383
2,460
5420
Conferences & Seminars
2,606
1,264
3,100
598
3,100
5450
Training
5,289
4,115
8,000
-
8,000
2 -48
INFORMATION TECHNOLOGY
BUDGET JUSTIFICATIONS
3190 Other Professional Services — Costs associated with utilizing professional services for
the City's network infrastructure, security and applications and to enhance the cable TV
channel and radio station programming.
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 Cisco Networking equipment, security
software and application maintenance.
4851 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
Me]
a
PUBLIC SAFETY
2 -51
CITY OF AVENTURA
Ll a
2011/12
To provide a professional, full service, community oriented Police Department.
Respond
to all
calls for service in a timely and
professional manner. Ensure that all
crimes are
thoroughly
investigated and those who are arrested are successfully
prosecuted. Interact with the
community and create partnerships that enhance law enforcement,
crime prevention
and quality
of life issues.
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008109 2009/10
2010/11
2010/11
2011/12
1000/2999
Personal Services $
12,152,947 $ 13,096,247 $ 13,573,877 $
6,755,140
$ 14,133,177
3000/3999
Contractual Services
32,155 28,508
44,500
35,396
437,500
4000/4999
Other Charges & Services
602,433 615,479
697,000
343,097
699,000
5000/5399
Commodities
430,094 511,705
535,000
297,981
576,542
5400/5499
Other Operating Expenses
52,550 48,182
48,000
34,721
49,500
psra_ pens
Position No.
Position Title
2008/09
2009110
2010/11
2011/12
0901
Police Chief
1.0
1.0
1.0
1.0
2201 -2202
Captains
3.0
2.0
2.0
-
2201 -2202
Majors
-
-
-
2.0
2601
Commander
1.0
1.0
1.0
1.0
3002
Executive Assistant
1.0
1.0
1.0
1.0
1701 -1704
Lieutenants
3.0
4.0
4.0
4.0
2301 -2312
Sergeants
11.0
11.0
11.0
12.0
2101 -2105
Detectives
6.0
7.0
6.0
6.0
2001 -2059
Police Officers
55.0
58.0
58.0
57.0
6201
Crime Prev Coordinator
1.0
1.0
1.0
1.0
3701
Crime Analyst
1.0
1.0
1.0
1.0
Property Room /Crime Scene Supervisor
-
-
-
1.0
3901
Crime Scene Tech II
-
-
1.0
-
2901
Crime Scene Tech 1
2.0
2.0
1.0
1.0
2801 -2807
Police Service Aides
8.0
6.0
5.0
4.0
4801
Property Room /Crime Scene Tech
-
-
1.0
1.0
6301
Records Supervisor
1.0
1.0
1.0
1.0
6901 -6903
Records Clerk
3.0
3.0
3.0
3.0
1601
911 Manager
1.0
1.0
1.0
1.0
1 3001 -1 3003
Communication Supervisor
3.0
3.0
3.0
3.0
1 2901 -1 2902
Communication Officer 111
2.0
2.0
2.0
2.0
6701 -6706
Communication Officer 11
6.0
6.0
8.0
8.0
2701 -2704
Communication Officer
4.0
4.0
2.0
2.0
8601 -8602
Administrative Asst. III
-
2.0
2.0
2.0
8501 -8502
Administrative Asst. II
2.0
2.0
2.0
2.0
3401 -3403
Administrative Asst. 1
2.0
-
-
-
Reet Maintenance Worker
-
-
-
2.0
7501
Fleet Manager /Quartermaster
1.0
1.0
1.0
1.0
8401
Asst. Fleet Manager
1.0
1.0
1.0
-
Total
119.0
121.0
120.0
120.0
2 -52
2011/12
Organization Chart
Chief of Police Executive Assistant
Administrative Operations Specialized Services
Services Major Major
Commander 2 Lieutenants Lieutenant
Lieutenant
2 Sergeants
6 Patrol Sergeants 6 Detectives
33 Patrol Officers 1 CSU Sergeant
1 911 Manager 2 Mall Sergeant 5 CSU Officers
er
9 11 Mall Officers Crime Scene /Property Supervisor
15 Comm. Officers /Supervisors 1 Crime Scene Technicians
1 Records Supervisor 3 PSA's 2 Admin. Assistant
2 Records Clerks 1 Sergeant Traffic
1 Data Ent Clerk 5 Traffic Officers 1 Crime Prevention Specialist
Entry 1 Marine Patrol 1 Crime Analyst
1 PSA Detective 1 School Resource Officers 1 PSA 1 Fleet Mgr /Quartermaster 1 Admin. Assistant 1 Admin Assistant
2 Fleet Maintenance Worker
2 -53
CITY OF AVENTURA
2011/12
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 towards expanding and improving the current radio system. Outdated equipment will
be replaced and a new micro -wave site will be established to improve system 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
continue 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 Police services.
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.
ACTUAL ACTUAL PROJECTED ESTIMATE
2008/09 2009/10. 2010/11 2011/12
Man -hours Assigned to traffic flow
Issues
14,560
16,000
16,000
16,500
Progress Toward National Re-
accreditation
100%
50%
100%
100%
Personnel Hired
5
6
4
0
Progress Toward Emergency Management
Programs
100%
100%
100%
100%
Community Programs
50
43
43
40
Community Presentations
60
55
55
50
Man hours Assigned to School
Resources
2,410
2,400
2,400
2,400
Calls for Service
32,616
31,169
31,169
31,000
Arrests
2,469
2,283
2,283
2,300
Accidents
1,955
1,878
1,878
1,878
Traffic Citations
20,814
20,814
23,000
22,000
Parking Citations Issued
3,375
3,375
3,000
1,800
2 -54
Part 1 Crimes Reported 2,484 2,283 2,283 2,200
Customer Service Surveys 1,000 1,000 1,000 1,000
2 -55
CITY OF AVENTURA
PUBLIC SAFETY
2011112
BUDGETARY ACCOUNT SUMMARY
001 - 2001 -521
c)a,11x;T
Aw
a ti
'
No. � `=
GSA` mWy��
�I14"IUAL
;AMAL
2
PERSONAL SERVICES
1201
Employee Salaries
$ 7,376,221
$ 8,018,957 $
8,279,807
$ 4,125,144
$ 8,527,961
1390
Court Time
65,376
119,534
100,000
66,810
85,000
1401
Overtime
575,035
689,572
550,000
422,132
650,000
1410
Holiday Pay
156,574
162,132
150,000
123,881
150,000
1501
Police Incentive Pay
63,735
65,720
65,820
36,275
67,620
2101
FICA
605,922
660,073
651,637
338,782
670,758
2201
Pension
1,728,365
1,724,593
1,938,800
796,663
1,994,879
2301
Health, Life & Disability
1,346,375
1,453,103
1,385,702
738,414
1,521,978
2401
Workers' Compensation
235,344
202,563
452,111
107,039
464,981
Su
12,152,947
13,096,247
13,573,877
6,755,140
14,133,177
CONTRACTUAL SERVICES
3180
Medical Exams
2,632
4.280
4,500
1,241
4,500
3190
Prof. Services - Traffic Safety Pr(
-
-
-
-
393,000
3192
Prof. Services
29,523
24,228
40,000
34,155
40,000
Subtotal
32,155
28,508
441500
35,396
437,500
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
12,789
11,863
17,000
4,796
17,000
4040
Administrative Expenses
6,691
6,178
10,000
5,083
10,000
4042
Recruiting & Hiring Expense
600
1,228
2,000
343
2,000
4043
CALEA Accreditation
13,394
9,363
7,000
242
7,000
4050
Investigative Expense
9,704
10,310
15,000
3,424
15,000
4101
Communication Services
100,009
91,975
100,000
44,489
100,000
4201
Postage
5,466
3,930
4,000
1,763
4,000
4420
Leased Equipment
66,181
63,583
58,000
30,051
58,000
4440
Copy Machine Costs
3,496
5,289
4,000
3,174
6,000
4610
R &M- Vehicles
130,736
144,311
150,000
48,366
150,000
4645
R &M- Equipment
142,590
131,853
195,000
69,974
195,000
4650
R &M- Office Equipment
104,846
130,861
130,000
129,818
130,000
4701
Printing & Binding
5,931
4,735
5,000
1,574
5,000
COMMODITIES
5101
Office Supplies
19,171
17,049
18,000
6,956
18,000
5115
Byrne Grant Match
2,840
7,542
-
6,666
7,542
5116
Byrne SRO Grant Match
-
1,032
-
-
-
5120
Computer Operating Supplies
11,939
7,521
30,000
3,222
25,000
5220
Gas & Oil
223,958
273,889
254,000
171,195
305,000
5240
Uniforms
26,355
33,362
40,000
10,889
40,000
5245
Uniform Allowance
67,683
68,248
60,000
70,038
70,000
5266
Photography
1,270
428
3,000
299
1,000
5270
Ammunition
21,208
48,542
50,000
4,299
50,000
5290
Operating Supplies
55,670
54,092
80,000
24,417
60,000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
4,573
4,576
6,000
4,289
6,000
5430
Educational Assistance
3,008
4,145
5,000
8,138
6,500
5450
Training
31,347
39,461
35,000
22,294
35,000
5901
Contingency
btotal
13,622
-
2,000
-
2,000
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.
4001 Travel & Per Diem - Used to pay for travel and other expenses associated with
employees on city business.
4040 Administrative Expenses - Expenses not directly tied to a specific function or account.
4042 Recruiting & Hiring Expense — 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 Expense — 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& Binding — 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
CommuNrrypEwLopwNT
2011/12
DEPARTMENT QESCFtlP'f1N
This Department is composed of four divisions: Planning and Zoning, Building, Code Compliance and
Local Business Tax Receipts. 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 Compliance is responsible for City Code
enforcement. Local Business Tax Receipts is responsible for the issuance and enforcement of Local
Business Tax Receipts. This Department strives to provide efficient and
professional
"one- stop"
customer service at a centralized location.
OBJECT APPROVED
ice.
CODE ACTUAL ACTUAL BUDGET
ACTUAL
PROPOSAL
NO. CATEGORY RECAP 2008109 2009/10 2010/11
2010/11
2011/12
1000/2999 Persona I Services $ 691,113 $ 652,427 $ 708,208
$ 332,830
$ 719,172
3000 /3999 Contractual Services 1,169,118 1,500,284 680,000
642,763
700,000
4000/4999 Other Charges & Services 68,487 102,020 62,700
31,573
62,800
5000 /5399 Commodities 11,416 8,580 17,500
4,011
16,000
5400 /5499 Other Operating Expenses 5,866 4,548 8,900
394
8,900
Position No. Position rdle 2008/09 2009/10
2010/11
2011/12
1311 Community Development Director 1.0 1.0
1.0
1.0
4201 Building Official (P/T) 1.0 1.0
1.0
1.0
9001 Executive Assistant/Planning Technician 1.0 1.0
1.0
1.0
3601 -3603 Customer Service Rep II 3.0 3.0
3.0
3.0
3202 -3204 Customer Service Rep 1 1.0 1.0
1.0
1.0
8901 Code Compliance Officer 11/Zoning Review 1.0 1.0
1.0
1.0
4101 Code Compliance Officer 1.0 1.0
-
-
4701 Capital Projects Manager /Code Enforcement Off icei
0.4
0.4
Total 9.0 9.0
8.4
8.4
2 -60
Community Development Department
Building Inspections
& Permittina
Building Official
Contractual Building
Review & Inspection
Services
2 Customer Service Rep II
1 Customer Service Rep I
Organization Chart
Community
Development
Director
Code Enforcement
Business Tax
Receipts
Code Compliance
Officer II
Capital Projects
Coor. /Code
Compliance Officer I
Customer Service
Rep/ Compl /Inspect
2 -61
Exec Assistant/
Planning Tech
Planning
Contractual Planner
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2011/12
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 software for electronic submission of building permits and plans..
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.
17. Continue with the records management program for all divisions of the department.
No. of Local Business Tax Receipts Issued
No. of Code Notice of Violations Issued
No. of Special Master Hearings
No. of Building Permits Issued
No. of Building Inspections Performed
No. of Land Development Petitions Processed
No. of Variance Requests Processed
No. of Site Plans Reviewed
% of Inspections Performed 24 Hrs. of Request
% of Plan Reviews Conducted Within 10 Days
2 -62
(ai
F OJECTED
ESTIMATE
2010/11
2011/12
2,817
2,884
3,500
3,000
122
134
200
200
317
631
500
25
3,377
4,130
3,500
3,500
6,015
6,963
7,000
7,500
10
7
10
10
2
2
3
3
7
3
8
5
99
99
99
99
99
99
98
98
2 -62
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2011112
BUDGETARY ACCOUNT SUMMARY
001 - 4001 -524
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL
PROPOSAL
NO. CATEGORY IREW.
; 2009/10 2010111
2010111
2011112
"
2 -63
PERSONAL SERVICES
1201
Employee Salaries
$ 493,539 $
487,648
$ 508,797
$ 258,876 $
516,617
1401
Overtime
-
464
500
27
500
2101
RCA
37,152
36,651
38,923
18,869
39,521
2201
Pension
59,262
44,357
64,853
11,053
66,747
2301
Health, Life & Disability
92,375
78,355
82,848
41,147
83,715
2401
Workers' Compensation
8785
4.952
12,287
2,858
12,072
Subtotal
691,113
652,427
705,208
34
7 �1i
CONTRACTUAL SERVICES
3101
Building Inspection Services
803,057
898,930
480,000
419,125
650,000
3190
Prof. Services
366,061
601,354
200,000
223,638
50,000
Subtota!
1,1618
1,6fM,2841
"010001,;
642,783
7i5%;
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
3,119
3,681
4,000
1,750
4,000
4041
Car Allowance
6,000
6,000
6,000
3,000
6,000
4101
Communication Services
1,930
1,593
2,000
1,375
2,000
4420
Lease Equipment
2,802
2,722
13700
11509
2,800
4610
R &M - Vehicles
1,060
1,754
2,000
564
2,000
4645
R &M - Equipment
529
536
1,000
-
1,000
4701
Printing
9,998
7,732
11,000
2,451
10,000
4730
Records Retention
43,049
78,002
35,000
20,924
35,000
Subtotal
68,487
102,020
62,700
31,573
62,800
COMMODITIES
5101
Office Supplies
5,684
3,876
7,500
1,591
7,500
5120
Computer Operating Supplies
2,096
2,066
2,500
873
2,500
5220
Gas & Oil
3,349
2,638
4,000
1,547
4,000
5240
Uniforms
287
-
500
-
500
5245
Uniform Allowance
-
13500
1,500
5290
Other Operating Supplies
-
1,500
-
s
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
1,628
1,798
2,500
136
2,500
5420
Conferences & Seminars
2,698
2,270
3,400
258
3,400
5450
Training
1,540
480
2,500
-
2,500
5901
Contingency
-
-
500
500
"
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.
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
i IMM UN 1r ;SERVICE
2011/12
DEPARTMENT DESCRtpnpi4
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
of public works operations, transportation services, cultural and recreation programs
wide scope
and special
events on a quality basis.
_
OBJECT
APPROVED
HALFYEAR
CITYMANAt�ER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09 2009/10
2010/11
2010/11
2011/12
100012999
Personal Services
$ 1,276,780 $ 1,293,467 $
1,389,712 $
599,547
$ 1,344,404
3000/3999
Contractual Services
1,661,135 1,645,086
1,917,000
543,380
1,475,000
4000/4999
Other Charges & Services
1,241,068 1,170,545
1,216,700
451,186
1,196,200
5000/5399
Commodities
22,625 22,129
31,000
11,272
30,500
5400/5499
Other Operating Expenses
12,550 7,615
30,500
7,389
23,000
Total Operating Expenses
$ 4,214,158 .$ 4,138,842 $
4,584,912 $
1,612,774
$ 4,069,104
PERSONNEL ALLOCATION SUMMARY
Position Ni
Position Title
2008/09
2009/10
2010/11
2011/12
5001
Director of Community Services
1.0
1.0
1.0
1.0
5101
Public Works Operations Manager
1.0
1.0
1.0
1.0
3004
Executive Assistant
1.0
1.0
1.0
1.0
5301
Engineer Tech /CAD Operator
1.0
1.0
1.0
1.0
7701
Facilities Manager
1.0
1.0
1.0
1.0
5401
Maintenance Worker
1.0
1.0
1.0
1.0
7201
Security Guard /Info Officer
1.0
1.0
1.0
1.0
5201
Parks and Recreation Services Supt. 1.0
1.0
1.0
-
4901 -4902
Parks and Recreation Manager
-
-
2.0
1901 -1902
Parks and Recreation Supervisor
-
-
-
2.0
1021
Community Rec Center Manager
1.0
1.0
1.0
-
1051
CRC Assistant Manager /Special Events
Coordinator 1.0
1.0
1.0
-
1041
Community Rec Center Supervisor
1.0
1.0
1.0
1.0
1011
Parks and Recreation Activities Manager 1.0
1.0
1.0
-
58015803
Park Attendant (FIT)
4.0
4.0
4.0
3.0
5701 -5714
Park Attendant (P!r)
12.0
12.0
12.0
12.0
Total Full Time
16.0
16.0
16.0
15.0
Total Part time
12.0
12.0
12.0
12.0
2 -66
Community Services Department
Organization Chart
Director of Community Services
Executive Assistant
' Public Works Contractual f Contractual
Operations Manager onsulting Landscape
Parks &
Recreation
Parks 8
Recreation
hue BManager
Q..ontra,.tIu.a.l
Manager
praor
Contractual
Parks &
Parks &
Contractual Recreat
tual Facilities Recreation
Recreation
Recreation
Programming
Maint. Manager
Supervisor
SupervisorContractual
IBuilding
Park
CRC Supervisor
Park Attendant
Maintenance
l Street
FT (3)
nce
Maintenance Security/Information
Worker Officer
Park Attendant
Park Attendant
Contractual
PT (3)
PT (e)
Tennis Pro
tual
g
• Public Works
• GIS /Mapping
• Public Works Permitting
• ROW /Streets/ Stormwater
Drainage Maintenance
• Landscape
Maintenance /Beautification
• Engineering
• City Buildings & Facilities
Maintenance
Total: 15 Full Time Employees
12 Part time Employees
2 -67
• Community Recreation Center
• Founders Park
• Founders Park SplashPad
• Veterans Park
• Waterways Park
• Waterways Dog Park
• Camps/Teacher Planning Days
• Special Events: Arbor Day,
Senior Prom, Halloween,
Founders Day, Veterans Day
• Recreation Programs & Activities
• Athletic Leagues
• Park/Athletic Field Maintenance
• Special Event Permitting
• Founders Day
CITY OF AVENTURA
RVI
omMtik" SE
Cii3
2011/12
I OBJECTIVES I
1. Provide accurate and quick responses to resident complaints and concerns.
2. Work with Community Services Advisory Board to provide quality programs and services.
3. Implement approved operating and CIP Budget.
4. Continue Tree City USA Status.
5. Conform to NPDES stormwater standards.
6. Expand ridership and improve customer service on City -wide shuttle bus service.
7. Increase Community Recreation Center attendance.
8. Increase youth athletic leagues participation.
9. Expand GO GREEN /recycling program.
ACTUAL ACTUAL TIMA
Resident complaints & concerns cleared
72
84
96
100
Advisory Board Meetings attended
5
4
5
5
CIP projects completed
4
4
4
3
Tree City re- certification
1
1
1
1
Stormwater basins /systems cleaned for compliance
45
50
60
65
Shuttle bus ridership
208,763
241,273
256,000
262,000
Community Recreation Center attendance
57,921
73,626
80,000
85,000
Number of participants registered in youth sports
742
639
725
765
Number of public outreach programs & special events
2
6
8
8
2011 -12 Youth Sports Calendar
Sport
Season
Flag Football
Sept - Oct
Basketball
Nov - Dec
Boys Soccer
Jan- March
Girls Soccer
Nov- March
Little League Baseball
March- May
Little League T -Ball
March- May
Little League Softball
March - May
.:
r• �
CITY OF AVENTURA
COMMUNITY SERVICES
2011/12
BUDGETARY ACCOUNT SUMMARY
001 - 5001 -539
ACTUAL ACTUAL BUDGET
2008/09 2009/10
2 -69
PERSONAL SERVICES
1201
Employee Salaries $
916,692
961,761 $
999,072 $
471,379
$ 965,419
1401
Overtime
5,427
6,301
8,000
3,265
8,000
2101
FICA
68,334
71,662
76,429
34,651
73,855
2201
Pension
115,267
83,951
126,234
9,107
120,686
2301
Health, Life & Disability
141,128
145,834
152,802
69,132
154,215
2401
Workers' Compensation
29,932
23,958
27,175
12,013
22,229
4420
Subtotal
1,276,780
1,293,467
1,389,712
599,547
1,344,404
4610
CONTRACTUAL SERVICES
2,292
2,080
2,000
349
1,500
3113
Prof. Services - Comm. Cen. Inst.
89,108
95,672
77,000
87,578
80,000
3150
Prof. Services - Landscape Arch.
20,711
36,817
18,000
9,230
20,000
3450
Lands/Tree Maint. Svcs - Streets
910,132
870,013
1,085,000
207,670
740,000
3451
Bea utification/S igna ge
62,704
50,235
67,000
22,607
70,000
3452
LandsfTree Maint. Svcs - Parks
246,757
250,599
325,000
70,512
220,000
3455
Transportation Services
331,723
341,750
345,000
145,783
345,000
4851
1
1,1161,135
1,845,088
1.91X.000
343,3$0,0
110,000
2 -69
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
2,187
1,783
2,500
607
2,500
4041
Car Allowance
-
9,565
6,000
3,000
6,000
4101
Communication Services
9,685
71,245
7,500
3,307
7,000
4301
Utilities - Electric
80,014
-
62,500
21,319
50,000
4311
Utilities - Street Lighting
220,036
217,131
210,000
82,953
218,000
4320
Utilities -Water
243,228
183,983
220,000
99,750
200,000
4420
Lease
5,284
4,104
5,200
2,453
5,200
4610
R&M - Vehicles
2,292
2,080
2,000
349
1,500
4620
R&M - Buildings
77,232
73,243
80,000
38,001
82,500
4645
R&M - Equipment
7,324
7,607
10,000
5,826
12,500
4672
R&M - Parks
53,655
46,443
73,000
23,527
75,000
4691
R&M - Streets
1,512
2,752
12,500
4,391
12,500
4701
Printing & Binding
11,791
5,614
12,000
2,926
7,000
4850
Special Events
42,865
45,947
46,000
11,720
46,500
4851
Cultural/Recreation Programs
124,122
139,110
107,500
90,134
110,000
4852
Founders Day Activities
56,671
49,838
60,000
58,958
60,000
4854
Summer Recreation
303,170
310,100
300,000
1,965
300,000
Subtotal
1,241,088
1.1
1'2 X00
451 ,
1,196,200
2 -69
COMMODITIES
5101
Office Supplies
4,180
3,927
6,000
2,171
6,000
5120
Computer Operating Supplies
6,890
6,416
8,500
2,979
8,500
5220
Gas & Oil
6,515
6,300
5,000
2,581
5,250
5240
Uniforms
4,557
5,370
8,000
3,529
7,250
5290
Other Operating Supplies
483
116
3,500
12
3,500
2 -69
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
3,379
904
2,500
1,989
2,500
5420
Conferences & Seminars
670
577
3,000
719
3,000
5450
Training
5,690
5,704
10,000
4,426
10,000
5901
Contingency
2,811
430
15,000
255
7,500
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 /Tree Maintenance Services Streets — 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:
Halloween Harvest, Veterans Day, Arbor Day, Senior Prom and July 4th 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
AR1'a C iLT CEWER
2011/12
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.
APPRL' M
HALF YEAR CITY LA Af3P i
ACTUAL. AM AL L 'BUOMT
ACTUAL. PL AN,
2 Q$/Li9 2E 8f10 2010111
2010111 20 1112
1000/2999 Personal Services
$ - $ - $ - $
- $ -
3000 /3999 Contractual Services
154,320 327,254 483,175
232,607 503,653
4000/4999 Other Charges & Services
130 54,150 141,500
46,738 143,400
5000 15399 Commodities
29 5,813 15,000
3,682 9,000
5400/5499 Other Operating Expenses
- 1,770 45,200
- 17,200
T€►ta8 rop 6cpot18set
S 1 79 8 380 >90T
8 673 „203
PACA Contractual Employees
2008/09 2009/10
2010/11 2011/12
General Manager
WA 12 months
1.0 1.0
Event Manager
WA 2 months
1.0 1.0
Technical Manager
WA 6 months
1.0 1.0
Box Office Manager
WA 2 months
1.0 1.0
Marketing Coordinator
WA WA
0.3 0.3
P/T Labor
WA WA
0.3 0.3
2 -73
Arts & Cultural Center Department
Organization Chart
City Commission
City Manager
AACC Advisory
Board
Performing Arts
Center Authority
General Manager
f
Operations
2 -74
CITY OF AVENTURA
ART$$ & +DUL.WRA-L- CENTER �.
2011/12
OBJECTIVES
1. To provide artistic offerings to our increasingly diverse community with an emphasis on fostering a
cooperative spirit and enhancing the quality of life in Aventura.
2. Create a performing arts facility that is welcoming and inclusive of the public at
large by
maintaining an aesthetically pleasing and professional facility.
3. Attract and secure financial support through grants and other fundraising opportunities.
4. Enhance the learning experiences of students at Aventura City of Excellence Charter School by
expanding performing arts activities and educational opportunities.
5. To increase general public awareness of the value of the cultural and educational
programs
available.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
2008/09 2009/10 2010/11
2011/12
Advisory Board Meetings attended 4 8 4
4
Number of performances /events N/A N/A 138
140
Number of promotional material produced 1 7 40
40
Summer Camp N/A N/A 1
1
% of patrons who respond favorably to AACC N/A N/A 70%
70%
2 -75
CITY OF AVENTURA
ARTS & CULTURAL CENTER
2011/12
BUDGETARY ACCOUNT SUMMARY
001 - 7001 -575
OBJECT
APPROVED
HALF YEAR
CITYMANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL
PROPOSAL
NO. CATEGORY RECAP
2008109 2009/10 2010/11
2010111
2011112
COMMODITIES
CONTRACTUAL SERVICES
5410
Subscriptions & Memberships
5101 Office Supplies
29 1,021
3112
Prof. Services - Management Servii
154,320
187,740
144,000
59,924
144,000
3114
Prof. Services - Man Services /Staff
-
123,613
269,375
143,168
282,053
3115
Prof. Services - Man Services /Marl
10,725
19,800
8,597
21,600
3190
Prof. Services - Programming
1,795
35,000
8,866
40,000
3410
Prof. Services - Janitorial Services
3,381
15,000
12,052
16,000
Subtotal
154,320
327,254
41,17' 5
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
130
1,709
4,000
-
2,000
4101
Communication Services
-
987
3,000
951
2,000
4201
Postage
5,896
10,000
-
6,000
4301
Utilities
31,797
33,000
22,566
41,000
4440
Copy Machine Costs
709
2,000
1,256
2,400
4620
R &M - Buildings
907
5,000
3,121
5,000
4645
R &M - Equipment
898
5,000
1,464
5,000
4701
Printing & Binding
2,437
25,000
2,585
25,000
4850
Special Events
6,047
10,000
6,698
10,000
4851
Web Page Maintenance
2,763
2,500
-
2,500
4910
Advertising
40,000
8,097
42,000
4920
Licenses /Permit Fees
-
-
2,000
-
500
Subtotal
130
54,150
441,500
X35
COMMODITIES
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
5101 Office Supplies
29 1,021
2,000
1,084
2,000
5120 Computer Operating Supplies
- 2,085
3,000
1,271
3,000
5290 Other Operating Supplies
2,707
10,000
1,327
4,000
ems-
2 -76
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
- 1,200 1,200
5420
Conferences & Seminars
1,770 1,000 -
5430
Reserve for Programming
- 40,000 15,000
5901
Contingency
3,000 1,000
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 — Management Services Marketing — Payment for marketing
and public relation services.
3190 Professional Services Programming — This line item is used to fund "City Presents"
performances in order to attract a variety of programming.
3410 Professional Services 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.
5430 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
2011112
BUDGETARY ACCOUNT SUMMARY
NON - DEPARTMENTAL - TRANSFERS
BUDGET JUSTIFICATIONS
9118 Transfer to Charter School Fund — Represents transfer of amount from the
Intersection Safety Camera Program revenues to the Charter School Fund.
9123 Transfer to Debt Service Fund — Transfer to 2011 & 2011 Loan Debt Service Fund for
required interest and principal on that Loan.
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
TRANSFERS
9118
Transfer to Charter School Fund $
100,000 $
100,000 $
- $
50,000 $
100,000
9123
Transfer to Debt Service Fund - 2010111
1,345,341
1,867,459
1,349,462
336,928
1,207,734
9124
Transfer to Debt Service Fund - 2000
490,669
628,705
508,363
254,182
508,465
9125
Transfer to Debt Service Fund - 2002
400,577
404,120
403,709
201,855
404,780
9170
Transfer to Cultural Center Con. Fund
2,000,000
656,185
-
-
Total Non-Departmental - Transfers $
4,336,587 $
3,656,469 $
2,261,534 $
842,965 $
2,220,979
NON - DEPARTMENTAL - TRANSFERS
BUDGET JUSTIFICATIONS
9118 Transfer to Charter School Fund — Represents transfer of amount from the
Intersection Safety Camera Program revenues to the Charter School Fund.
9123 Transfer to Debt Service Fund — Transfer to 2011 & 2011 Loan Debt Service Fund for
required interest and principal on that Loan.
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
2011/12
BUDGETARY ACCOUNT SUMMARY
001 - 9001 -590
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010111 2010/11 2011112
Ti t Not p rtm�iMal 1,572 16 $ 1 8,296 $ 1,636,t1t b fi „ kh I
We]
PERSONAL SERVICES
2501
Unemploment $
$
$
$
$
15,000
Subtotal
-
-
-
15,006
CONTRACTUAL SERVICES
3410
Prof. Services -Janitorial $
62,100 $
62,400 $
62,000 $
20,800 $
62,000
Subtotal
62,100
62,400
62,000
20,800
62,000
OTHER CHARGES & SERVICES
4101
Communication Services
110,615
105,173
118,000
47,978
105,000
4201
Postage
21,465
14,311
22,000
4,886
25,000
4301
Utilities
307,603
226,115
275,000
81,378
260,000
4440
Copy Machine Costs
8,304
13,059
15,000
6,099
15,000
4501
Insurance
910,822
679,190
936,000
329,509
936,000
4620
R &M - Government Center
78,584
102,845
145,000
54,715
124,000
4650
R &M - Office Equipment
615
1,230
2,000
-
2,000
Subtotal
1,438,008
1,141,923
1,513,000
524,565
1,467,100
COMMODITIES
5290
Other Operating Supplies
11,841
10.073
10,000
6,347
10,000
Subtotal
11,841
10,073
10,000
6,347
10,000
OTHER OPERATING EXPENSES
5901
Contingency
60,567
23,900
50,000
2,251
50,000
5904
Hurricane /Storm Exp
-
-
-
-
-
Ti t Not p rtm�iMal 1,572 16 $ 1 8,296 $ 1,636,t1t b fi „ kh I
We]
NON - DEPARTMENTAL
BUDGET JUSTIFICATIONS
2501 Unemployment- Unemployment costs.
3410 Professional Services - 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
2011/12
PROJECT APPROPRIATION
001 -80XX
a M1
City Manager's Office - 05 -512
6402
Computer Equipment <$5,000 $
2,452 $
1,896 $
2,000 $
126,727
$ 4,000
6402
. z..
2,452 =
1,896
21000
2,185
4,000
6410
City Clerk - 08 -519
55,360
46,736
33,500
10,720
14,000
6402
Computer Equipment <$5,000
1,589
872
-
2,524
-
6301
SabEc�t! a
89,739
11 =T1 I E1,17,77,11717
7,800
7,800
7,800
6307
Finance -10 -513
-
-
-
-
300,000
6401
Computer Equipment >$5,000
1,266
-
50,000
-
6402
Computer Equipment <$5,000
1,813
1,918
6,000
2,000
6410
Equipment
-
-
-
-
-
6310
S _ t
3,0 9
.>;"1w918
491,600
487,640
2,000,
6322
Information Technology. -12 -513
23,055
-
-
-
6401
Computer Equipment >$5,000
35,081
154,198
328,000
7,690
105,000
6402
Computer Equipment <$5,000
845
11,077
6,000
-
6,000
6410
Equipment >$5,000
-
30,550
-
-
-
Subtotal
3tF,926 ':
995,825'
334,000
?,69fl
111 p00
Public Safety - 20- 521
6303
Safety Improvements
12,220
-
-
6401
Computer Equipment >$5,000
10,481
5,836
10,000
-
-
6402
Computer Equipment <$5,000
101,057
91,822
240,000
9,174
110,000
6405
E911 Equipment
11,722
-
40,000
-
15,000
6407
Radio Purchase & Replace.
179,346
115,748
321,764
3,638
688,000
6408
Secure Out Schools Grant
-
24,237
-
-
-
6410
Equipment >$5,000
70,010
129,496
150,000
77,434
120,000
6411
Equipment <$5,000
13,270
19,036
40,214
14,327
21,500
6413
State 911 Grant
30,270
14,709
-
-
-
6414
Police Dept Offices Improve
-
17,750
-
-
6450
Vehicles
297,453
412,320
409,934
352,412
430,000
$tuba
, , X41
�.
t !1,912 ': `,
4lf
. } ,384,500
Community Development - 40 -524
6401
Computer Equipment >$5,000
-
44,000
-
6402
Computer Equipment <$5,000
2,693
2,930
3,000
3,500
6411
Equipment <$5,000
-
-
-
-
6450
Vehicles
-
13,950
a M1
Community Services - 50- 539/541/572
6205
Government Center Improvements
-
331,913
157,287
126,727
-
6402
Computer Equipment <$5,000
14,410
12,631
19,177
2,185
22,400
6410
Equipment >$5,000
55,360
46,736
33,500
10,720
14,000
6411
Equipment <$5,000
-
5,872
3,500
2,524
2,500
6301
Beautification Projects
89,739
7,795
7,800
7,800
7,800
6307
Street Lighting Improv.
-
-
-
-
300,000
6310
Entrance Monument Sign
-
-
50,000
-
6341
Transportation System Improve.
220,544
827,237
285,000
6205
Community Center
4,488
-
-
-
-
6310
Aventura Founders Park
-
491,600
487,640
74,000
6322
Waterways Park Improvements
23,055
-
-
-
a M1
Arts & Cultural Center - 70 -575
6301 Improve. Other Than Bldg /Marquee
157,315
125,000
209
6410 Equipment >$5,000
420,057
110,965
70,958
577,372
235,965
71,167 -
Non - Departmental - 90 -590
6208 Building \Equipment 38,280
-
-
-
Gov't Center Garage Expansion -
-
-
- 175,000
6999 Capital Reserve -
12,436
15,193,488
21,569 15,193,488
Subtotal
Total Capital S�J
°i ,294
2 -84
CAPITAL PROJECT DESCRIPTIONS
OFFICE OF THE CITY MANAGER
$72,000
6402 Computer Equipment <$5,000 — This project consists of upgrading and
replacing
computer equipment.
20,000
FINANCE
7,000
6402 Computer Equipment <$5,000 — This project consists of upgrading and
replacing
computer equipment.
5,000
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 Upgrades 10,000
6405 E911 Equipment — This project consists of upgrades to the E911 system to
accommodate the communication needs of the Police Department at a cost of $15,000.
6407 Radio Purchase & Replacement — This project consists of purchasing 108 mobile and
8 desktop radios and 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:
10 Vehicle Equipment
$72,000
Replace 1 Message Board
11,000
Prisoner Vehicle Equipment
20,000
K -9 Vehicle Equipment
7,000
Crime Scene Ventilation System
5,000
RFID Expansion
5,000
6410 Equipment <$5,000 — This project consists of purchasing equipment for the Police
Department as follows:
Replace 10 Ballistic Vests $8,500
Replace Dive team Equipment 2,000
2 -85
Replace 2 Bikes 2,000
7 Tasers 7,800
Portable Generator 1,200
6450 Vehicles — This project consists of purchasing police vehicles to accommodate the
vehicle replacement program in the Police Department.
Replace 11 Patrol Vehicles, Prisoner Van, Fleet Truck and K -9 Vehicle.
COMMUNITY DEVELOPMENT
6402 Computer Equipment <$5,000 — This project consists of upgrading and replacing
computer equipment.
COMMUNITY SERVICES
6402 Computer Equipment <$5,000 — This project consists of upgrading and replacing
computer equipment.
6410 Equipment >$5,000 — This project consists of purchasing 1 service cart and replacing
2 Exercise Bikes.
6411 Equipment <$5,000 — This project consists of replacing a Recumbent Bike at the
Community Recreation Center.
6301 Beautification Projects — This program consists of replacing trash cans.
6307 Street Lighting Improvements — Provides partial funding in conjunction with the Street
Transportation Fund to fund phase 2 of upgrading the street lighting along the eastside of
Biscayne Boulevard.
6310 Aventura Founders Park Improvements — This project consists of replacing exercise
equipment, pour in place surfacing and shade covers for bleachers.
NON - DEPARTMENTAL
Government Center Parking Expansion - This project consists of adding a second level to
the parking area adjacent to the Government Center to provide higher ground for police
vehicles and accommodate additional parking.
2 -86
POLICE
EDUCATION
FUND
2 -87
CITY OF AVENTURA
PoG N t
WFU401 10
CATEGORY SUMMARY
2011/12
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.
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Revenues
340000/349999 Charges for Services
350000/359999 Fines & Forfeitures
360000/369999 Miscellaneous Revenues
380000/389999 Transfer from Funds
399900/399999 Fund Balance
Total Available
REVENUE PROJECTIONS
8,023 7,560 7,000 3,212 7,000
83 74 - 4 -
13.733 11,310 11,310 4,000
8,106 3
21,367-s' 18,310 $ 1 406 $ 11,000
EXPENDITURES
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009110 2010/11 2010/11 2011112
1000/2999 Personal Services $ $ $ $ $
3000 /3999 Contractual Services -
4000/4999 Other Charges & Services
5000 /5399 Commodities - - - -
5400/5999 Other Operating Expenses 5,061 10,057 18,310 7,085 11,000
Total Operating Expenses 5,061 10,057 18,310 7,085 11,000
6000 /6999 Capital Outlay
<atal
EX
pendituces $ 5,061 ,$ 10,057 , $ 18,310 $ 7,085 $ 11,000
::
CITY OF AVENTURA
POLICE EDUCATION FUND 110
2011/12
REVENUE PROJECTIONS
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO. GATEGORYRECAP
2008/09 2009/10
2010/11
2010/11
2011/12
Fines & Forfeitures
3511000 Fines
$ 8,023 $ 7,560 $
7,000 $
3,212
$ 7,000
Subtotal
8,023 7,560
7,000
3,212
7,000'
Miscellaneous Revenues
3611000 Interest
83 74
-
4
-
Subtotal
83 74 -
4
Fund Balance
3999000 Carryover
13.733
11,310
11,310
4,000
Subtotal
- 13,733
11,310
11,310
4,000':
Total Revenues
$ 8,106 $ 21,367 $
18,310 $
14,526
$ 11,000
EXPENDITURES 2001 -521
OBJECT
APPROVED
HALFYEAR
CITYMANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO. CATEGORY RECAP
2008/09 2009/10
2010/11
2010/11
2011 112
OTHER OPERATING EXPENSES
Public Safety
5450 Training
$ 5.061, 5 1C ;57 *
18.3':0 S
'.086
11,000
Total Expenditures
$ 5,061 $ 10,057 $
18,310 $
7,085
$ 11,000
REVENUE PROJECTION RATIONALE
3511000 Fines — Two dollars
($2.00) is received from each paid
traffic citation
issued
within
the City's corporate limits,
which, by law, must be used to further the education of the
City's
Police Officers.
2 -89
�=�
TRANSPORTATION
AND STREET
MAINTENANCE
� tol►�
r •e]
CITY OF AVENTURA
TRAN3P�CiR'#ATIC3N AN['> STRfIE7 MAINTENANCE FUND 120
CATEGORY SUMMARY
2011/12
FV"Q DESCRIPTION
This fund was established to account for restricted revenues and expenditures which by State Statute
and County Transit System Surtax Ordinance are designated for transportation enhancements,
street
maintenance and construction costs.
REVENUE PROJ ECTIONS
OBJ ECT
CODE
ACTt�AL a _ L
_ ACTUA
PPR$POSAL`
NO.
CATEGORY RECAP
310000/319999
Locally Levied Taxes
$ $ $ $
$
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
1,558,451 1,470,944 1,480,000
495,137
1,511,650
340000/349999
Charges for Services
- - -
-
-
350000/359999
Fines & Forfeitures
- -
-
-
360000/369999
Miscellaneous Revenues
493 44
66
500
380000/389999
Transfer from Funds
- -
-
-
399900/399999
Fund Balance
63,606 2,968
2,968
130,000
Total Available
'tom 1 "? ' 1,482,968 $
$�;
1,82, ISO '
EXPENDITURES
OBJECT
APPROVED
HALFYEAR
CITY MANAGER,
CODE
ACTUAL ACTUAL BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008109 2009/10 2010111
2010/11
2011112
1000/2999
Personal Services
$ - $ - $ - $
-
$ -
3000 /3999
Contractual Services
1,094,391 1,077,116 975,000
386,767
775,000
4000 /4999
Other Charges & Services
- - -
-
-
5000 /5399
Commodities
5400/5999
Other Operating Expenses
- - -
-
6000 /6999
Capital Outlay
242,736 454,510 507,968
117,940
867,150
9000/9999
Transfers
- - -
-
-
2 -91
CITY OF AVENTURA
NCE FUND 120
2011/12
REVENUE PROJECTIONS
.. APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009110 2010/11 2010/11 2011/12
Fund Balance
3999000 Carryover - 63,606 2,968 2,968 130,000
1,558,944 $ 1,534,594 $ 1,4829+
EXPENDITURES 5001 -541
Intergovernmental Revenues
3343903
Miami Gardens Drive Conn $
91,188 $
- $
- $
- $
-
3351200
State Revenue Sharing
142,514
142,226
150,000
68,308
155,250
3353001
Local Option Cap. Impr. Gas Tax
111,797
117,222
125,000
55,121
125,000
3353010
Local Option Gas Tax
322,544
306,926
325,000
138,987
325,000
3383801
County Transit System Surtax
890,408
904,570
880,000
232,721
906,400
Community Services - 50 -541
1,558,451
1,470,944
1,480,000
495,137
1,511,650'
Road Resurfacing
242,736
448,112
505,000
112,940
608,000
Miscellaneous Revenues
Street Lighting Improv.
-
-
-
-
3611000
Interest
493
44
-
66
500
3632000
Transportation Mitigation Impact F
-
-
-
-
-
3661000
Developer Contributions /Streets
Subtotal
-
. " � &�H= �i4 I
��o � " 41�4 "M
Fund Balance
3999000 Carryover - 63,606 2,968 2,968 130,000
1,558,944 $ 1,534,594 $ 1,4829+
EXPENDITURES 5001 -541
Total 4r4 x r ,
Total Expenditures $
2 -92
CONTRACTUAL SERVICES
Community Services - 50 -541
3450
Landscape/Tree Maint/Streets $
711,622
$ 728,494
$ 600,000
$ 247,884 $
400,000
3455
Enhanced Transit Services
382,769
348,622
375,000
138,883
375,000
3 t
; ,: 1;#177. [ 16'
971�,pt 1
386,767
775,000
CAPITAL OUTLAY
Community Services - 50 -541
6305
Road Resurfacing
242,736
448,112
505,000
112,940
608,000
6307
Street Lighting Improv.
-
-
-
-
200,000
6341
Transportation System Improv.
-
6,398
-
5,000
-
6999
Capital Reserve
-
2,968
-
59,150
Subtotal
iii al'�1�I
. " � &�H= �i4 I
��o � " 41�4 "M
Total 4r4 x r ,
Total Expenditures $
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 $155,250 will be received in the upcoming fiscal year.
State Revenue Sharing
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.
Local Option Gas Tax
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 $906,400 will be received for the
fiscal year.
2 -93
EXPENDITURE JUSTIFICATIONS
3450 Landscape/Tree Maintenance /Streets — 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.
6307 Street Lighting Improvements — Provides partial funding in conjunction with the
General Fund to fund phase 2 of upgrading the street lighting along the eastside of
Biscayne Boulevard.
6305 Road Resurfacing — This project consists of resurfacing NE 31 t Avenue/ NE 185th
Street, NE 1881 Street and a portion of NE 191St Street 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
2011/12
This fund was created to account for impact fees derived from new developments and restricted by
Ordinance for Police capital improvements. This fund provides a funding source to assist the City in
providing police services required by the growth in the City.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALF YEAR CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL PROPOSAL
NO. ,-. -, 104! 11; ,
2008/09 2009M0 - 2010111
2010H1 2011/12
310000/319999
Locally Levied Taxes
$ - $ - $ - $
320000/329999
Licenses & Permits
- - -
330000/339999
Intergovernmental Revenues
- - -
340000/349999
Charges for Services
- -
350000/359999
Fines & Forfeitures
- -
3600001369999
Miscellaneous Revenues
15,714 220
8
380000/389999
Transferfrom Funds
- - -
- -
399900/399999
Fund Balance
- 16.337 16,557
16,557 16,557
Total Axailzble
$ 15.714 116,457, $ 16,557 $
16,565 $ 16,657
EXPENDITURES
OBJECT
APPROVED
HALFYEAR C17YMANAGER
CODE
ACTUAL ACTUAL BUDGEr
ACTUAL PROPOSAL<
NO.
CATEGORY RECAP
2008/09 2009/10 2010/11
2010/11 2011/12
1000/2999
Personal Services
$ - $ - $ - $
- $
3000 /3999
Contractual Services
-
4000/4999
Other Charges & Services
-
5000 /5399
Commodities
-
5400/5999
Other Operating Expenses
Total Operating Expenses
-
6000 /6999
Capital Outlay
8,091 16,557
- 16,557
a f!TOW 640tt119lult
2 -96
CITY OF AVENTURA
REVENUE PROJECTIONS
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
Miscellaneous Revenues
3611000
Interest
$ 133 $
119
$ - $
8 $
-
3632200
Police Impact Fees
15,581
101
-
Subtotal
15,114
220
8
Fund Balance
3999000
Carryover
-
16,337
16,557
16,557
16,557
Subtotal
16,337
-
Total Revenues
EXPENDITURES 2001 -521
OBJECT
APPROVED
CODE
ACTUAL
ACTUAL
BUDGET
AG"l ' ` [, ° " 1
NO.
CATEGORY RECAP
2008/09
2009/10
2010/11
2010/11
2011/12
CAPITAL OUTLAY
Public Safety
6410
Equipment
$ 8,091 $
-
$ - $
Subtotal,
8,091
CAPITAL OUTLAY
Public Safety
6999
Capital Reserve
6 5 5-
16,557
Subtotal
16,557
� -
16,557
TatalKpldut ?
$ 1,557 $
16,557
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
DEVELOPMENT
FUND
Wfl
CITY OF AVENTURA
CATEGORY SUMMARY
2011/12
t
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
310000/319999 Locally Levied Taxes $ $ $ $ M
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Revenues -
340000/349999 Charges for Services - -
350000/359999 Fines & Forfeitures - -
360000/369999 Miscellaneous Revenues 5,302 2,237 1 -
380000/389999 Transfer from Funds - - -
399900/399999 Fund Balance - 490,930 2,246 2,246 2,246
Total Available $ 5,302 $ 493,167 $ 2,246 $ 2,247 $ 2,246
EXPENDITURES
1000/2999 Personal Services $ - $ $ $ $
3000 /3999 Contractual Services - - -
4000/4999 Other Charges & Services - - -
5000 /5399 Commodities - - -
5400/5999 Other Operating Expenses - -
Total tape psnses *41
- -
6000 /6999 Capital Outlay
9000/9999 Transfers
31,928 192,721 2,246
250,000 298,200 -
2 -99
2,246
OBJECT
CODE
NO. CATEGORY RECAP
CITY OF AVENTURA
PARK DEVELOPME
2011112
REVENUE PROJECTIONS
PkG 1 UAL t5UU1.2t I Pit, I UAL rKVrVZAL
2009110 2010/11 2010111 2011/12
Miscellaneous Revenues
3611000 Interest $ 5,302 $ 2,237 $ $ 1 $
3632700 Recreation Impact Fees - - -
Sutttttt# 6,302
3999000 Carryover 490,930 2,246 2,246 2,246
Subtotal - 490,930 2,246 2,246 2,24$
Total Revenues $ 5,302 $ 493,167 $ 2,246 $ 2,247 $ 2,246
EXPENDITURES 5001 -572
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008109 2009110 2010/11 2010111 2011112
TRANSFERS -90 -701
Non - Departmental - 590
7001 Transfer to Arts Center Con Fun 250,000 298,200
Subtotal
Total Expenditures
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
CAPITAL OUTLAY
Community Services
6203
Waterways Park Improv. $
8,919 $
5,994 $ $ c.
6204
Waterways Dog Park Improv.
-
-
6206
Veterans Park Modifications
19,914
186,727
6313
Country Club Dr. Tennis Court
3,095
-
Subttstai
311928
192,721
CAPITAL OUTLAY
Community Services
6999
Capital Reserve
2.246 2,246
Subtotal
2,246 2,246
TRANSFERS -90 -701
Non - Departmental - 590
7001 Transfer to Arts Center Con Fun 250,000 298,200
Subtotal
Total Expenditures
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 PUNS 180
CATEGORY SUMMARY
2011/12
FUND DECFIt'1EiCN
This fund
is used to account for revenues and expenditures specifically earmarked for the City's
emergency 911 system in accordance with Florida Statutes 365.172. The funds may
be used to
provide emergency dispatch systems, training, communication, maintenance and repairs
and related
capital outlay purchases. The fund offsets a portion of the emergency 911 operations.
REVENUE PROJECTIONS
OBJECT
APPROVED HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008109 2009/10 2010/11 2010/11
2011/12
3100001319999
Locally Levied Taxes
$ - $ - $ $ -
$ -
320000/329999
Licenses & Permits
- - -
-
330000/339999
Intergovernmental Revenues
258,795 173,703 223,000 88,638
211,650
3400001349999
Charges for Services
- - - -
-
3500001359999
T=ines & Forfeitures
- - -
360000/369999
Miscellaneous Revenues
- - -
380000/389999
Transfer from Funds
- - - -
399900 /399999
Fund Balance
- 123,216 55,004 55,004
-
i
EXPENDITURES
1000/2999
Personal Services
$ $ $ - $ -
$
3000 /3999
Contractual Services
- -
-
4000 /4999
Other Charges & Services
96,563 114,105 105,004 61,718
120,000
5000 /5399
Commodities
- 30 4,000 100
4,000
5400/5999
Other Operating Expenses
2,439 2,780 5,000 2,427
5,400
Total Opera** 6cperrses
99,002 11
6000 16999
Capital Outlay
- - - -
-
9000/9999
Transfers
94,000 125,000 164,000 82,000
82,250
T 1 �r�lit�res �
� 11� 3,002 � 241 .
2 -102
CITY OF AVENTURA
X11 FUND 180
2011/12
REVENUE PROJ ECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL!
NO. CATEGORY RECAP 2008109 2009/10 2010M1 2010111 2011M2''
Fund Balance
3999000 Carryover - 123,216 55,004 55,004
Total Revenues
EXPENDITURES 2001 -521
NO. CATEGORY RECAP 2008109 2009110
OPERATING
OTHER CHARGES & SERVICES
4001 Travel & Per Diem $
2,998 $
2,025 $
5,000 $
1,000 $
5,000
4101 Communications
39,285
21,872
45,000
34,761
60,000
4645 R&M - Equipment
54,280
90,208
55,004
25,957
55,000
Subtotal
96,563
114,105
10A04',,
4018
120;1 0
COMMODITIES
5120 Computer Operating Supplies - 2,000 - 2,000
5290 Other Operating Supplies 30 2,000 100 2,000
W 4 )Otl 4,000
OTHER OPERATING EXPENSES
5410 Subscriptions & Memberships 240 360 - 390 400
5450 Training 2,199 2,420 5,000 2,037 5,000
WaOrin>r n..W.M�
Public Safety - 2001 -521
6999 Capital Reserves - -
TRANSFERS - 90 -901
9101 Transfer to General Fund 94,000 125,000 164,000 82,000 82,250
' Tota#Ex .
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.
EXPENDITURE JUSTIFICATIONS
4101 Communications — Costs paid to Bellsouth for selective routing of 911 calls and
associated fees.
4645 R &M Equipment — Funds allocated to this account will be used for repair and
maintenance of 911 equipment.
5450 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
DEOT StRV€CE FUND
CATEGORY SUMMARY
2011/12
tfND ISGRQIh1
These funds are established to account for revenues and /or transfers pledged for debt service
payments on long term financing.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALFYEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09 2009/10
2010111
2010/11
2011112
310000/319999
Locally Levied Taxes
$ - $ - $
-
$ -
$ -
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
3400001349999
Charges for Services
350000/359999
Fines & Forfeitures
- -
-
3600001369999
Miscellaneous Revenues
25,976 26,390
-
12,640
-
380000/389999
Transfer /Debt Proceeds
2,680,587 13,732,062
8,272,278
6,580,837
2,567,910
399900/399999
Fund Balance
- 20,793
15,535
15,535
-
Tota1 Available
$ 2,706,563 $ 13,779,245 $
8,287,813
$ 6,609,012
$ 2,567,910
EXPENDITURES
OBJECT
APPROVED
HALFYEAR
CITY MANAGER''
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008109 2009/10
2010111
2010111
2011112
1000/2999
Personal Services
$ - $ - $
-
$ -
$ -
3000 /3999
Contractual Services
400014999
Other Charges & Services
5000 /5399
Commodities
5400/5999
Other Operating Expenses
Total Operating Expenses
- -
-
-
-
6000/6999
Capital Outlay
- -
-
-
-
700017999
Debt Service
2,706,178 13,615,306
8,287,813
6,802,621
2,567,910
9000/9999
Transfers
- -
-
-
-
T0tal EX{a* l9ure8
2,706,179' $ 13x$15,301$ $,2 &T,81$
" < i�r I
. ', 8, 67 910 ;
2 -106
CITY OF AVENTURA
MIIIIIIIIIIIIIII
CATEGORY SUMMARY
2011/12
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. The original debt issued in
1999 was refinanced in 2010 and 2011.
REVENUE PROJECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008109 _ 2008110 2010111 2010111 2011112
310000/319999
3200001329999
330000/339999
340000/349999
350000/359999
3600001369999
3800001389999
399900/399999
Locally Levied Taxes
Licenses & Permits
Intergovernmental Revenues
Charges for Services
Fines & Forfeitures
Miscellaneous Revenues
Transfer /Debt Proceeds
Fund Balance
Total Available
1000/2999
Personal Services
3000 /3999
Contractual Services
4000 14999
Other Charges & Services
5000/5399
Commodities
540015999
Other Operating Expenses
T0ta1 ";7t j1908 08
600016999 Capital Outlay
7000/7999 Debt Service 1,348,779 12,252,096 6,929,988 6,124,541 1,207,734
9000/9999 Transfers - - - - -
-_. 4 f .F, ..,rtt a, ., ,
�!1i $ ' 1,348,779 $ 12,252,096 $ 6,929,888 $ 6,124,541 $ 1,207,734
2 -107
Total
NO.
Miscellaneous Revenues
3611000
Interest
DEBT SERVICE
Subtotal
Non - Departmental - 590
Transfer /Debt Proceeds
3811001
Transfer from General Fund
3842000
Bond Proceeds
3850100
Proceeds from Refunding Bonds
Interest
Fund Balance
3999000
Carryover
Total
NO.
CATEGORY RECAP
DEBT SERVICE
Non - Departmental - 590
0100
Payment to Refunded Bond
7130
Advance Refunding Escrow
7130
Principal
7230
Interest
7330
Other Debt Service Costs
Total Expenditures "
$ 281 $ ?04 a 5
�- 281 104
1,345,341 1,867,459 1,349,462
10,385,000 5,565,000
- 1
EXPENDITURES 9001 -590
ACTUAL ACl
1
7
_ r 2010/11
ACTUAL PROPOSAL
�j, 2010111 2011/12
336,928 1,207,734
5,565,000
15,526 - II
$ $ 10,321,560 $ 5,505,000 $ 5,505,000 $
520,000 - - -
495,000 515,000 540,000 336,928 650,000
846,018 816,402 804,988 222,613 557,734
7,761 79,134 80,000 60.000 -
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 4/1/2012 on the Bank Qualified Loan which
refinanced 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 4/1/2012 and
10/11/2012.
2 -108
0/10
FBO
O[DeeM
Principal
CITY OF
LOAN DEBT
Bank C
Relu -o
ncipal
LpupOn
AVENTURA
SERVICE FUND 230
-11le0 Loan
-dn Ser1ee.10
2904001.90. -
230-8001490 73-30
In[ereet Debt
"t
Annual
Debt Sl-
Date
X111
FBO
InhraA
PNncipal
CITY OF AVENTURA
LOAN DEBT SERVICE FUND 230
Bank Dua11- L..,
R <N.ding B-A, Ser1es2011
Pri-IM
2304001490.7240
O[Ner 230.001490.]940
Coupon Infers• Depl
BerWCe
Annual
2010
FBO
Date
CITY
8 2011 COMBINED
ReN -g B-A,
7301'./
OMeer+
Principal
OF AVENTURA
LOAN DEBT SERVICE
nk Oualllle0 Loa n
5 --2010 B
230- D E901140
90.10
3]0- 9001.80.7340
areal
12222,113.2.1
FUND 290
2011 C-c-d
Debi SerWCe Deet
Annual
se7wee
4M/1 /2011 f
-
3430%
E 0 §
8 11 $
1.5473.10
0/1 /2011 $
- $
3 >.13110 §
37,13110 $�M
3].13). 10
1 $
-
$ f
13.20 $
22x,61330
10/12011
-
1)],583 59
0]],58350
10,1 /2011
101,x83..
'101.203.00
10.1 /2011
x]8,866.50
2)8,666.50
1n8M2
4/1/2013
.3.490..
445,
3,20%
in 683.60
ID23050
30.50
170,13060
fi15,n0.50
)85,46700
10/133013
.18013
-
230.000.00
-
3.610%
1M,9pgg
.7,21900
9],2)800
:'lri,9q.{0
91,21. BO
32],2)900
4273,558.00
tliM$II
10/132013
.1/2013
NB�abm
-
673,0. W
41{,9130
2fi>,509.50
26],509.50
q�,M{.N.
27..960
942.609.50
1.EB2,]$3,09
10/112013
4/1/2014
455,000.00
-
3420%
1fi2,fi2100
162,62100
tfix,62100
61],62100
]80,242.00
10/18013
0/132014
-
240000.00
-
364%
0,.300
93,093 DO
9309300
33309300
426.186.00
10/1.2013
0/132014
69500000
255)14.00
x55)14.00
255.714.00
950]19.00
1,21001900
720542800
10/11201/
154,840.50
I.. 50
10/18014
-
-
88,)2500
88,)25.00
10/1/2014
-
x43585.30
243.Sfi5.I
4/1/2015
4]0,000.00
3.420%
1548/050
6x4,840.50
])9,881.00
.132015
255.000.00
3640%
80,)x5.00
313.)x5.00
432050.00
Nt /x015
7x5.000.00
243,56550
980,565.50
1,x12,13100
10/1/2015
-
-
1.13.50
148803.50
10/133015
-
-
81.00100
80.00400
1.1 /x015
-
2308815o
230,88].50
4/1/2016
485,000.00
3.420%
146,803.50
631,803.50
]]8,80].00
0/112018
260.00000
3.610%
84.081.00
3H.084.
020.1fi600
.1/2016
]45.000.(0
230,88).50
]5,88].30
1,206,]]500
10/1/2018
-
-
138,51000
138,510.00
10/1/2016
-
-
]9.35200
)9.35200
1.1/2018
2t)Bfi2.W3
21],882.00
4/1/201)
505000.00
3420%
130,510 DO
643,510.00
]82,020.00
0/11201)
2]0,000.00
3610%
]9,352. DO
348,35200
428,)01.00
0/11201]
])5,000.00
21) %2.00
992.862.00
1,210,)24.00
1011/201)
/1112018
525.000.00
-
3.420%
129,8)450
129.874.50
129,8]450
651.8]4.50
7.749.00
1.112011
N112018
-
230.000.00
-
3.640%
)4438.00
]4,4.Do
]4438.00
354438.00
420,0)600
10/11201]
0/112018
805,000.00
2.,31x.50
204,31250
201,31 22.60
1,009,312.50
1,213,62500
10/1/2010
-
-
120,897.00
120.89].00
10/13201.
-
-
69,342.00
69.34200
10/11291.
-
1.239..
180,x3900
1/1/2019
515.000.00
3420%
120097.00
885.89].00
-, -7
78]94.00
0/112019
285,000.00
3810%
.. -2 DO
354.34200
423,.400
0/1/X119
830,00000
190,239.00
1,0x0.23900
1,210,4]800
10/1/2018
-
-
11,5)).50
.So
10/112019
-
-
64,15500
6415500
10/1;2019
-
in, 732.50
1]5.731.60
4/1/2020
560.000.00
3420%
11,5)]50
6)1,5)].50
]83.155.00
.18020
300,000.00
3640%
64,15600
364,15500
428310.00
.18020
860,000.00
1]5]32.50
1,035,73250
1211,465.00
10/1/2020
-
-
102,00150
102,001.50
1.112020
-
-
58,695.00
58,695.00
10/1/2020
180,896.50
160.6.50
41112021
575.000.00
3.420%
102.001.50
6)),001.50
])9,003.00
0/112021
310000.00
3.640%
58,895.00
?...500
42).39000
.11x021
SAS=00
180896.50
1,045.696.60
1,206. 393 00
1011/2021
-
-
92,1..00
92,169.00
10/112021
-
-
5305300
53.053 Do
10/1120x1
-
145,222.00
145.222.00
411/2022
101112022
595.000.00
3.420%
92,1.00
81,991.50
68],189.00
61,994.50
))9,338.00
0/112022
10/180x3
3x0.00000
-
3.640%
-
53,053.00
4),219.00
3)3053 DO
47 ]2900
42510600
.112022
1.1 2.2
915,000.00
148222.00
29,223.50
1,060,2x2..
129.223.50
1208414.00
4/112023
615,00000
3420%
.189450
69. So
]]8889.00
X18023
335,000.00
3610%
4),2x900
.2.229.00
429,58.00
X18023
-
950,000.00
129,213.50
1,0)9,223 so
1,208-
10/1/2023
-
-
]1,4)600
)1,4)800
10'1/2023
-
-
1,13200
1,132..
10/1/2023
-
112,610.00
112810.00
4/1/2024
64000000
3420%
71 IS aD
)11,)8 DO
)8285600
X1/2024
- 5,000.00
3.640%
1,13200
388132.00
42),264.00
X1/2024
985000.00
112.610.00
709),fi1000
1,210,220 OD
1011/2024
-
.,S.
fi - Do
iW1 /20-
-
-
31853 DO
31.853.00
1W1/2024
-
9538].00
%,177.1
4/1/2025
110011
3420%
fi0534.00
7.53400
]81,0fi600
X11.25
3fi0000.00
3.610%
34.853 DO
394.853.00
429.)06.00
.112025
1,020,000.lO
95.38].00
1 ,t 15.301.00
1,310,774.00
f0 /1 /2025
-
-
19,248.00
49,24800
1.112025
-
-
28.30100
28,331.00
171 /2015
)),519.00
]1,54900
4/11x026
18500000
3.120%
4924800
)-,x4800
73,96.00
.18028
385.c. 00
3.810%
20,301.00
393301.00
421602.00
.180x6
1,05000000
]],54900
1,12],549.00
1,205.090.00
10/1/3028
-
-
5 -50
450
1W112028
-
21,85..00
21. %8.00
1.13x026
-
59,19250
59,192.50
4/1/30x7
70100000
3.420%
17,5 -.50
)42,534.50
70069.00
.1 /x02]
3.,000.00
3.610%
21,658.00
401,658.00
423,316. DO
.1 /220x)
1,0.,(00 Do
59,192.50
1,_.192.50
1,203385.00
10/11202]
4/13x026
-
1 %,.000
-
3420%
25,4]9.00
25479.00
25,47900
).,419 00
]65,958.00
171 /302]
0/1/x028
395.000.00
-
3.610%
14.)42.00
14,)4200
11.]42.0(1
909,]4300
424,484.00
1.1/20x]
0/18020
-
1,13000000
40,231.00
40221.00
40231.00
1.1'221.Bg
1,210,44200
10 /1 /30x8
4/1/2029
..coo
3420%
12,91050
12,910.50
1x,91050
1fi],91050
)80,821.00
10/133028
.1120x9
415.000.00
-
3.610%
].553.00
7,553.
)55 300
422,553.00
43010fi.00
10/132028
0/18029
-
1,170000600
20,483.50
20,463.50
30,46350
1.190.463.50
1.210.92100
S
$ 3,070,0..10 S
14,26$,050.10 $
14,20,050.10
$ 5,665000 .00
S 2,168071.10 f 1,730,011.10 $ 7
{
18860,000.00
f 6 33,121.20 S
21,{81,121.20 S 21,989,131.20
2 -109
CITY OF AVENTURA
CATEGORY SUMMARY
2011/12
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.
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Revenues
340000/349999 Charges for Services
350000 1359999 Fines & Forfeitures
360000/369999 Miscellaneous Revenues
380000/389999 Transfer /Debt Proceeds
399900/399999 Fund Balance
Total Available
REVENUE PROJECTIONS
EXPENDITURES
1000/2999 Personal Services $ $ $ $ $
3000 13999 Contractual Services
4000/4999 Other Charges & Services
5000 /5399 Commodities
5400/5999 Other Operating Expenses
Total0 perstit Expenses
6000 /6999 Capital Outlay
7000/7999 Debt Service 510,912 512,304 508,363 254,182 508,465
9000/9999 Transfers - - - - -
Total Expenditures $ 310,912 $ 512,304 $ 508,363 $ 254,182 $ 508,465
2 -110
CITY OF AVENTURA
2000 LOAN DEBT SERVICE FUND 244
2011/12
REVENUE PROJECTIONS
3611000
Miscellaneous Revenues
Interest
$ 25,231 $
25,484 $
- $
12,600 $
Transfer /Debt Proceeds
3811001
Transfer from General Fund
490,669
628,705
508,363
254,182 508,465
3842000
Bond Proceeds
-
-
-
- -
3850100
Proceeds from Refunding Bonds
-
-
Subtotal s, Ad�, k.
Fund Balance
3999000
Carryover
-
5,709
-
Subtota{
Total Revenues. .,
r
EXPENDITURES 9001 -590
OBJECT
CODE
ACTUAL
ACTUAL
NO.
CATEGORY RECAP
20EF
DEBT SERVICE
Non - Departmental - 590
0100
Payment to Refunded Bond
$ $
$
$
$
7130
Advance Refunding Escrow
-
7130
Principal
270,000
285,000
295,000
147,500 310,000
7230
Interest
240,912
227,304
213,363
106,682 198,465
7330
Other Debt Service Costs
-
-
-
- -
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 10/1/2012 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 4/1/2012 and
10/1/2012.
2 -111
CITY OF AVENTURA
2000 LOAN DEBT SERVICE FUND 240
Bank Qualified Loan
Capital Revenue Bonds, Series 2000
Principal 240 - 9001 - 590.71 -30
Interest 240 - 9001 - 590.72 -30
Other 240 - 9001 - 590.73 -30
Date Principal Coupon Interest
Debt Service
10/1/2001 $ 220,000.00 5.050% $ 290,568.58
$ 510,568.58
10/1/2002 190,000.00 5.050% 319,917.50
509,917.50
10/1/2003 200,000.00 5.050% 310,322.50
510,322.50
10/1/2004 210,000.00 5.050% 300,222.50
510,222.50
10/1/2005 220,000.00 5.050% 289,617.60
509,617.60
10/1/2006 235,000.00 5.050% 278,507.50
513,507.50
10/1/2007 245,000.00 5.050% 266,640.50
511,640.50
10/1/2008 255,000.00 5.050% 254,267.50
509,267.50
10/1/2009 270,000.00 5.050% 241,390.00
511,390.00
10/1/2010 285,000.00 5.050% 227,755.00
512,755.00
10/1/2011 295,000.00 5.050% 213,362.50
508,362.50
10/1/2012 310,000.00 5.050% 198,465.00
508,465.00
10/1/2013 325,000.00 5.050% 182,810.00
507,810.00
10/1/2014 345,000.00 5.050% 166,397.50
511,397.50
10/1/2015 360,000.00 5.050% 148,975.00
508,975.00
10/1/2016 380,000.00 5.050% 130,795.00
510,795.00
10/1/2017 395,000.00 5.050% 111,605.00
506,605.00
10/1/2018 415,000.00 5.050% 91,657.50
506,657.50
10/1/2019 435,000.00 5.050% 70,700.00
505,700.00
10/1/2020 965,000.00 5.050% 48,732.50
1,013,732.50
$ 6,555,000.00 $ 4,142,709.18
$10,697,709.18
Notes:
- the City has no legal debt limit.
- General Obligation Debt requires approval by voter referendum.
- Other debt requires Commission approval by a Simple Majority (4 of 7 Commissioners).
The Series 2000 Revenue Bonds are bank qualified debt, secured solely
by a
covenant to budget and appropriate the required debt service payments each
year. This loan is structured the same as a serial bond issue with principal
payments due on October 15Y and semi - annual interest payments due on April
15Y and October 11t of each year with the final maturity on October 1,
2020.
Debt service requirements average approximately $535,000 per year
over the
20 -year life of the obligation. The interest rate is locked at 5.05 %.
2 -112
CITY OF AVENTURA
2002 LOAN DEBT SERVICE FUND
250
CATEGORY SUMMARY
2011/12
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
OBJECT
APPROVED
HALFYEAR
CITYMANAGER''
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09 2009/10
2010111
2010/11
2011112 I
310000/319999
Locally Levied Taxes
$ - $ - $
-
$
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
340000/349999
Charges for Services
350000/359999
Fines & Forfeitures
- -
360000/369999
Miscellaneous Revenues
5 2
-
380000/389999
Transfer /Debt Proceeds
400,577 404,120
403,709
201,855
404,780
399900/399999
Fund Balance
- 25
9
9
-
TotalAvailable
$ 400,582 $ 404,147 $
403,#
$ 404,780 =
EXPENDITURES
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09 2009110
2010111
2010111
2011112
1000/2999
Personal Services
$ - $ $
5
$
3000/3999
Contractual Services
4000/4999
Other Charges & Services
5000/5399
Commodities
5400/5999
Other Operating Expenses
Total Operating Expenses
- -
600016999
Capital Outlay
-
700017999
Debt Service
402,062 404,138
403,718
200,312
404,780
9000/9999
Transfers
- -
-
-
-
Total Expenditures
$ 402,062 $ 404,138 $
403,718
$ 200,312
$ 404,780
2 -113
CITY OF AVENTURA
2002 LOAN DEBT SERNr .
g 2011/12
REVENUE PROJECTIONS
• a Mks i'3 �, a �,f "� "; n �� "��'�
sIDES •
Miscellaneous Revenues
3611000 Interest $ 5 $ 2 $ - $ $
Transfer /Debt Proceeds
3811001 Transfer from General Fund 400,577 404,120 403,709 201,855 404,780
3842000 Bond Proceeds - - - - -
3850100 Proceeds from Refunding Bond6
subtcitaly�u 404,120 403,7os1 4I�4s780 r
Fund Balance
3999000 Carryover 25 9 9
Total Revenues
EXPENDITURES 9001 -590
CODE ACTUAL 'ACTUAL BUDGET ACTUAL PR
NO. CATEGORY RECAP 2008/09 2009M 0 2010/11 2010fjA"jw, =x
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 8/1/2012 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 2/1/2012 and
8/1/2012.
2 -114
DEBT SERVICE
Non - Departmental - 590
" 0100
Payment to Refunded Bond
$ $
$
$ $
7130
Advance Refunding Escrow
-
7130
Principal
148,854
155,943
160,668
80,334
167,756
7230
Interest
245,764
241,061
235,550
117,775
229,524
7330
Other Debt Service Costs
7,444
7,134
7,500
2,203
7,500
"itlRal
$ 402,062 $
404,138
403,71-8
$ ,3T gA i
404,780 "
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 8/1/2012 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 2/1/2012 and
8/1/2012.
2 -114
CITY DEBT SERVICE SCHEDULE - FUND #250
Date
Principal
Coupon
Interest Debt Service
8/112003 $
-
0.000% $
38,174.53 $
38,174.53
8/112004
21,844.12
2.500%
43,216.45
64,860.57
8/1/2005
22,030.62
2.100%
42,675.35
64,705.97
8/112006
22,417.13
2.500%
42,212.70
84,629.83
8/112007
23,190.13
2.750%
41,652.28
84,842.41
S/1/20D8
23,576.63
3.125%
41,014.55
64,591.18
8/112009
24,349.64
3.375%
40,277.78
64,627.41
811/2010
25,509.14
3.825%
39,455.96
64,965.12
8/112011
26,282.15
3.750%
38,531.27
64,813.42
81112012
27,441.66
3.800%
37,645.69
64,987.34
811/2013
28,214.66
4.000%
36,502.91
64,717.57
8/1/2014
29,374.16
4.1 DD%
35,374.32
64,748.49
8/1/2015
30,920.17
4.200%
34,169.98
85,090.15
8/1/2016
32,079.68
4.300%
32,871.33
64,951.01
811/2017
33,625.69
4.4DD%
31,491.91
65,117.60
8/112018
27,828.16
4.875%
30,012.38
57,840.53
811/2019
29,374.16
4.875%
28,855.75
58,029.92
811/2020
30,920.17
4.875%
27,223.76
58,143.94
811/2021
32,079.68
4.875%
25,718.41
57,796.09
811/2022
34,012.19
4.875%
24,152.52
58,164.71
811/2023
35,558.20
5.0110%
22,494.43
58,052.63
811/2024
37,490.71
5.000%
20,716.52
58,207.23
811/2025
39,423.22
5.000%
18,841.98
58,265.20
811/2028
41,355.73
5.000%
16,870.82
58,226.55
811/2027
43,288.24
5.000%
14,803.03
58,091.28
811/2028
45,607.26
5.000%
12,838.62
58,245.88
8/1/2029
47,928.27
5.000%
10,358.26
58,284.53
8/1/2030
50,631.78
5.000%
7,961.94
58,593.73
811/2031
52,950.80
5.000%
5,430.36
58,381.15
811/2032
55,656.31
5.000%
2,782.82
58,439.13
$
974,756.48
$ 843,826.62 $1,818,585.08
Nofe"
-the City has no legal debt limit.
CITY OF AVENTURA
2002 LOAN DEBT SERVICE FUND 250
Florida Intergovernmental Finance Commission
Capital Revenue Bonds, Series 2002
LAND ACQUISITION DEBT SERVICE SCHEDULE - FUND #250
Date
Principal
Coupon
Interest Debt Service
811/2003 $
-
0.000% $
195,194.20 $
195,194.20
811/2004
110,670.83
2.5009/6
220,974.56
331,645.39
811/2005
112,647.09
2.100°/6
218,207.79
330,854.88
8/112006
114,623.35
2.500%
215,842.20
330,465.56
8/112007
118,575.88
2.750%
212,978.62
331,552.50
611/2008
120,552.15
3.125%
209,715.78
330,267.93
811/2009
124,504.68
3.375%
205,948.52
330,453.20
8/1/2010
130,433.47
3.625%
201,746.50
332,179.97
8/1/2011
134,386.00
3.7509%
197,018.28
331,40418
811/2012
140,314.80
3.600%
191,978.81
332,293.60
8/1/2013
144,267.33
4.000%
186,646.84
330,914.17
8/112014
150,196.12
4.100%
180,876.15
331,072.27
6/1/2015
156,101.18
4.200%
174,718.11
332,819.29
8/112016
154,029.97
4.3009/b
168,077.86
332,107.83
6/1/2017
171,935.03
4.400%
161,024.57
332,959.60
811/2018
142,291.06
4.875%
153,459.43
295,750.49
811/2019
150,196.12
4.875%
146,522.74
296,718.88
811/2020
158,101.18
4.875%
139,200.68
297,301.86
811/2021
164,029.97
4.875%
131,49125
295,52122
811/2022
173,911.30
4.875%
123,496.78
297,408.08
811/2023
181,816.36
5.000%
115,018.61
296,634.96
81112024
191,897.68
5.0009%
105,927.79
297,625.47
811/2025
201,579.00
5.000%
96,342.91
297,921.91
811/2026
211,460.33
5.000%
86,263.96
297,724.28
811/2027
221,341.65
5.0009%
75,690.94
297,032.59
811/2028
233,199.24
5.000°%
64,623.86
297,823.10
811/2029
245,056.83
5.000%
52,963.89
298,020.72
811/2030
258,890.68
5.000%
40,711.05
299,601.73
81112031
270,748.27
5.000%
27,766.52
298,514.79
811/2032
284,582.12
5.000%
14,229.11
298,811.23
S 4.984,139.66
$ 4,314,666.32 $ 9,298,797.98
- General Obligation Debt requires appromel by voter referendum.
- Other debt requires Commission approval by a Simple Majority (4 of 7 Commissioners).
The Series 2002 Revenue Bonds were financed through the Florida Intergovernmental Finance Commission. The loan issecured solely by
cove nant to budget and appropriate the required debt service payments each year. This loan is structured the same as a serial bond issue
with principal payments due August 1•'and interest payments due on February 1" and August 1" of each year with the final maturity on
August1,2032. Debt service requ ire ments ave rage approximately $850,000 peryearove r the 30 -year life ofthe obligation. Theinterestrate
varies from 2.5 %to 5.0% depending on the maturity date.
2 -115
Principal 250-9001-590.71-30
Interest 2503001690.7230
Other 2503001690.7330
2002 LOAN DEBT SERVICE FUND - FUND #250
Date
Principal
Coupon
Interest Debt Service
8/1/2003 $ -
0.000% $ 233,368.73 $
233,368.73
8/1/2004
132,314.95
2.500%
264,191.01
396,505.96
8/1/2005
134,677.71
2.100%
260,883.14
395,560.85
811/2006
137,040.48
2.500%
258,054.91
395,095.39
8/1/2007
141,766.01
2.750%
254,628.90
396,394.91
8/112008
144,128.78
3.125%
250,730.33
394,859.11
811/2009
148,854.31
3.375%
246,226.30
395,080.62
8/1/2010
155,942.62
3.625%
241,202.47
397,145.09
8/1/2011
160,668.15
3.750%
235,549.55
396,217.70
8111201.2
167,75645
3.800%
229,824.50
397,280.96
8/1/2013
172,481.98
4.000%
223,149.75
395,631.74
8/112014
179,570.28
4.1 DD%
216,250.47
395,820.76
8/112015
189,021.35
4.200%
208,888.09
397,909.44
8/112016
196,109.65
4.300%
200,949.19
397,058.85
8/112017
205,560.72
4.400%
192,516.48
398,077.20
8/1/2018
170,119.22
4.875%
183,471.81
353,591.02
8/1/2019
179,570.28
4.875%
175,178.50
354,748.78
8/1/2020
189,021.35
4.875%
186,424.44
355,445.80
8/112021
196,109.65
4.875%
157,209.65
353,319.31
811/2022
207,92149
4.875%
147,649.30
355,572.79
811/2023
217,374.55
5.000%
137,513.03
354,887.59
811/2024
729,188.39
5.000%
126,644.31
355,832.70
8/1/2025
241,002.22
5.000%
115,184.89
356,187.11
8/1/2026
252,816.06
5.000%
103,134.78
355,950.83
8/1/2027
284,629.89
5.000%
90,493.97
355,123.86
8/1/2028
278,806.49
5.000%
77,262.48
356,068.97
8/1/2029
292,983.10
5.000%
63,322.15
356,305.25
8/1/2030
309,522.46
5.000%
48,673.00
358,195.46
8/1/2031
323,699.07
5.000%
33,196.87
356,895.94
8/1/2032
340,238.43
5.000%
17,011.92
357,250.36
$5,958,898.12
$5,158,484.94 $ 11,117,383.06
CITY OF AVENTURA
CATEGORY SUMMARY
2011/12
310000/319999 Locally Levied Taxes $ - $ $ $ $
320000/329999 Licenses & Permits -
330000/339999 Intergovernmental Revenues -
340000/349999 Charges for Services -
350000/359999 Fines & Forfeitures -
360000/369999 Miscellaneous Revenues 459 800 33
380000/389999 Transfer/Debt Proceeds 444,000 446,778 445,744 222,872 446,931
399900/399999 Fund Balance - - - - -
7cta1 AtraNattie ' 4.44,4fS8 4?�5T8 ' 445.744 " 92;;906,,, $ 445.931
B(PENDITURES
1000/2999 Personal Services $ $ $ $ $
3000 /3999 Contractual Services
4000 14999 Other Charges & Services
5000 /5399 Commodities
5400/5999 Other Operating Expenses
6000 /6999 Capital Outlay
7000/7999 Debt Service 444,425 446,768 445,744 223,586 446,931
9000/9999 Transfers - - - - -
Total Fxperx2tures $ 444,425 $ 446,758 ,... ,, rW 233,585 ' 446031
2 -116
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 8/1/2012 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 2/1/2012 and
8/1/2012.
2 -117
CITY OF AVENTURA
SERVICE FUND 290
2011/12
REVENUE PROJECTIONS
APPROVED
HALFYEAR
CITY MANAGER"
CODE
-
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
9110
2010111
2010111
2011112
Miscellaneous Revenues
3611000
Interest
$ 459 $ 800 1$
- $
33
$ -
Subtotal
459 800
-
33
Transfer /Debt Proceeds
3811001
Transfer from General Fund
- -
-
3811901
Transfer from Charter School Fund
444,000 446,778
445,744
222,872
446,931
3842000
Bond Proceeds
- -
-
-
-
3850100
Proceeds from Refunding Bonds
- -
-
1000 4401778
446 74 4,
446,931
Fund Balance
3999000
Carryover
- -
-
-
-
EXPENDITURES 9001 -590
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09 2009/10
2010111
2010111
2011/12
DEBT SERVICE
Non - Departmental - 590
0100
Payment to Refunded Bond
$ - $ - $
- $
$ -
7130
Advance Refunding Escrow
- -
-
7130
Principal
166,146 174,057
179,332
89,666
187,244
7230
Interest
275,290 269,213
262,912
131,456
256,187
7330
Other Debt Service Costs
2,989 3,498
3,500
2,464
3,500
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 8/1/2012 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 2/1/2012 and
8/1/2012.
2 -117
Date
CITY OF AVENTURA
FIFC LOAN DEBT SERVICE FUND 290
Florida Intergovernmental Finance Commission
Capital Revenue Bonds, Series 2002
Principal 290 -9001 - 590.71 -30
Interest 290 -9001 - 590.72 -30
Other 290 - 9001-5 590.73 -30
Principal Coupon Interest
Debt Service
8/1/2003
$ - 0.000% $
260,477.55
$ 260,477.55
8/1/2004
147,685.05 2.500%
294,880.25
442,565.30
8/1/2005
150, 322.29 2.100%
291,188.12
441, 510.41
8/1/2006
152,959.52 2.500%
288,031.35
440,990.87
8/1/2007
158,233.99 2.750%
284,207.36
442,441.35
8/1/2008
160,871.22 3.125%
279,855.93
440,727.15
8/1/2009
166,145.69 3.375%
274,828.70
440,974.38
8/1/2010
174,057.38 3.625%
269,221.29
443,278.67
8/1/2011
179,331.85 3.750%
262,911.71
442,243.56
811/2012
187,243.55 3.800%
256,186.76
443,430.31
8/1/2013
192, 518.02 4.000%
249, 071.51
441, 589.52
8/1/2014
200, 429.72 4.100%
241, 370.79
441, 800.50
8/1/2015
210, 978.65 4.200%
233,153.17
444,131.82
8/1/2016
218, 890.35 4.300%
224, 292.07
443,182.41
8/1/2017
229, 439.28 4.400%
214, 879.78
444, 319.06
8/1/2018
189, 880.78 4.875%
204, 784.45
394, 665.24
8/1/2019
200,429.72 4.875%
195,527.76
395,957.48
8/11/2020
210, 978.65 4.875%
185, 756.82
396, 735.46
8/11/2021
218, 890.35 4.875%
175, 471.61
394, 361.95
8/11/2022
232, 076.51 4.875%
164, 800.70
396, 877.21
8/1/2023
242,625.45 5.000%
153,486.97
396,112.41
8/11/2024
255, 811.61 5.000%
141, 355.69
397,167.30
8/11/2025
268, 997.78 5.000%
128, 565.11
397, 562.89
8/1/2026
282,183.94 5.000%
115,115.22
397,299.17
8/1/2027
295, 370.11 5.000%
101, 006.03
396, 376.14
8/1/2028
311,193.51 5.000%
86,237.52
397,431.03
8/1/2029
327,016.90 5.000%
70,677.85
397,694.75
8/1/2030
345,477.54 5.000%
54,327.00
399,804.54
8/1/2031
361, 300.93 5.000%
37, 053.13
398, 354.06
8/11/2032
379, 761.57 5.000%
18, 988.08
398, 749.64
$ 6,651,101.88 $
5,757,710.26
$ 12,408,812.14
Notes.
- the City has no legal debt limit.
- General Obligation
Debt requires approval by voter referendum.
- Other debt requires Commission approval by a Simple Majority (4 of 7
Commissioners).
The Series 2002
Revenue Bonds were financed through the Florida
Intergovernmental Finance Commission. The loan is secured solely by a covenant
to budget and
appropriate the required debt service payments each
year. This loan
is structured the same as a serial bond issue with principal payments
due August 1st
and interest payments due on February 11t and August 1st of each year
with the final
maturity on August 1, 2032. Debt service requirements average approximately
$850,000 peryear overthe 30 -year life of the obligation.
The interest rate varies
from 2.5% to 5.0%
depending on the maturity date.
2 -118
CAPITAL
CONSTRUCTION
FUNDS
2 -119
CITY OF AVENTURA
CAPITAL CONSTRUCTION FUND - A" &'C,Q , „ „RAI. Ct�hITER
CATEGORY SUMMARY
2011/12
FUND DESCRIPTION I
This fund was established to account for revenues and expenditures used to fund the
construction and equipment for the Arts & Cultural Center.
REVENUE PROJECTIONS
310000/319999
Locally Levied Taxes $
$ $ $ $
320000/329999
Licenses & Permits
330000/339999
Intergovernmental Revenues
2,359,690 2,053,195
340000/349999
Charges for Services
- -
350000/359999
Fines & Forfeitures
360000/369999
Miscellaneous Revenues
- -
380000/389999
Transfer /Debt Proceeds
2,250,000 954,385 -
399900/399999
Fund Balance
- 1,676,838 - -
`i'w.iii'�iatn
EXPENDITURES
NO. CATEGORY RECAP
1000/2999 Personal Services $ $ $ $ $
3000/3999 Contractual Services
4000/4999 Other Charges & Services
5000/5399 Commodities - - -
5400/5999 Other Operating Expenses - - - -
6000/6999 Capital Outlay 2,932,852 4,684,418
7000/7999 Debt Service - -
9000/9999 Transfers - -
Total Expenditures $ 2,932,852 $ 4,684,418 $ - $ - $
2 -120
- 4 0
STORMWATER
UTILITY FUND
2 -121
CITY OF AVENTURA
Irli�VIIIIIVIVI `� ,I#"tlilltluFtt� 4 try
CATEGORY SUMMARY
2011/12
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
OBJECT
APPROVED
HALFYEAR CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL
PROPOSAL
=, T 1EiY RECAP
2008109 204 2010111
2010/11
2011/12
310000/319999
Locally Levied Taxes
$ $ $ - $
- $
-
320000/329999
Licenses & Permits
-
330000/339999
Intergovernmental Revenues
107,364 175,303 -
61,226
-
340000/349999
Charges for Services
801,532 842,867 841,458
303,584
841,458
350000/359999
Fines & Forfeitures
- - -
-
-
360000/369999
Miscellaneous Revenues
2,567 3,320
379
380000/389999
Transfer from Funds
- -
-
399900/399999
Fund Balance
- - -
-
-
Tow
EXPENDITURES
OBJECT
_
APPROVED
HALFYEAR CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09 2009/10 2010111
2010/11
_ 2011112
1000/2999
Personal Services
$ - $ - $ - $
- $
-
3000/3999
Contractual Services
383,015 556,609 535,000
345,477
500,000
4000/4999
Other Charges & Services
- - -
-
-
5000/5399
Commodities
- -
5400/5999
Other Operating Expenses
256,603 271,998
I"+35 :. 346 ,. ,
$00,000
6000/6999
Capital Outlay
11,557 14,644 306,458
41,266
341,458
9000/9999
Transfers
- - -
-
-
'
X%4 11
881,178 `,2111 84#
.►
841,45lt,
2 -122
CODE
NO. ' CATEGORY GORY RECAP
CITY OF AVENTURA
STORMWATER UTILITY FUND 410 A
2011112
REVENUE PROJECTIONS
2008109 2009/10 2010/11
EXPENDITURES 5001
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008109 2009110 2010/11 2010/11 2011112
Intergovernmental Revenues
3343605
State Grant $
107,364 $
175,303 $ - $
61,226 $ -
Subtota!
Community Services -538
Charges for Services
3110
Prof. Services - Engineering $
3439110
Stormwater Utility Fees
801,532
842,867 841,458
303,584 841,458
3450
Subtotal
156,466
164,501
250,000
191,070
Miscellaneous Revenues
3460
Street Maint. /Drainage
162.481
3611000
Interest
2,567
3,320
379 -
Subtotal
Subtotal
2,567
3,320 -
379
$001000
OTHER OPERATING EXPENSES
Fund Balance
3999000
Carryover
-
-
-
-
Subtota!
-
-
Total Revenues $
Community Services -538
911,463 $
1,021,490 $ 841,458 $
365,189 $ -= 841,458
EXPENDITURES 5001
OBJECT APPROVED HALFYEAR CITYMANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008109 2009110 2010/11 2010/11 2011112
2 -123
Operating
CONTRACTUAL SERVICES
Community Services -538
3110
Prof. Services - Engineering $
64,068 $
135,327
$ 75,000 $
67,261 $
90,000
3450
Lands Maint. - Streets
156,466
164,501
250,000
191,070
200,000
3460
Street Maint. /Drainage
162.481
256;781
210,000
87,146
210,000
Subtotal
383,015
556,609
535,000
345,477
$001000
OTHER OPERATING EXPENSES
5915
Depreciation
256,603
271,998
-
-
-
CAPITAL OUTLAY
Community Services -538
6306
Drainage Improvements
11,557
14,644
200,000
41,266
200,000
' 200,00
CAPITAL OUTLAY
Community Services
6999
Capital Reserve
-
-
106,458
-
141,458
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 %.
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
CATEGORY SUMMARY
2011/12
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.
310000/319999 Locally Levied Taxes
320000/329999 Licenses & Permits
330000/339999 Intergovernmental Revenues
340000/349999 Charges for Services
350000 /359999 Fines & Forfeitures
360000/369999 Miscellaneous Revenues
380000/389999 Transfer from Funds
399900/399999 Fund Balance
Total Available
REVENUE PROJECTIONS
268,640 228,387 240,000 118,216 240,000
$ 268,640 $ 228,387 $ 240,000 $ 118,216 $ 240,000
EXPENDITURES
1000/2999 Personal Services $ 218,877 $ 203,055 $ 240,000 $ 107,550 $ 240,000
3000 /3999 Contractual Services - - - - -
4000/4999 Other Charges & Services -
5000/5399 Commodities -
5400/5999 Other Operating Expenses - - - - -
Total Operating Expenses 218,877 203,055 240,000 107,550 240,000
6000/6999 Capital Outlay - - - -
Total Expenditures $ 218,877 $ 203,055 $ 240,000 $ 107,550 $ 240,000
2 -126
CITY OF AVENTURA
POLICE OFFDUTY SERVICES FUND 620
e.
2011/12
REVENUE PROJECTIONS
OBJECT APPROVED
CODE ACTUAL ACTUAL BUDGET
NO, CATEGORY RECAP 2008/09 2009M 0 2010/11 2010/11 2011/121
Charges for Services
3421100 Police Detail Billing $ 268,640 $ 228,387 $ 240,000 $ 118,216 $ 240,000
EXPENDITURES 2001 -521
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008109 2009/10 2010/11 2010111 2019/12
PERSONAL SERVICES
Public Safety
1420 Extra Duty Detail
Total Expenditures
$ 218,877 $ 203,055 $ 240,000 $ 107,550 $ 240,000
$ 218,877 $ 203,055 $ 240,000 $ 107,550 $ 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
IMPROVEMENT
PROGRAM
3 -1
CAPITAL IMPROVEMENT PROGRAM
2011 —2016
HIGHLIGHTS
• Road maintenance projects that total $3,100,000 to resurface asphalt and
enhance safety are included NE 185th Street, NE 188th Street, NE 191St Street,
Country Club Drive, NE 207th Street, NE 213th Street and Biscayne Lake
Gardens.
• 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 shade covers for the bleachers,
replacing splashpad water features and exercise equipment at a cost of
$136,000.
• Includes the construction a second level to the parking area adjacent to the
Government Center to provide higher ground for police vehicles and
accommodate additional parking at a cost of $2,175,000.
• Provides funding in the amount of $1,500,000 to complete, over a three year
period, the street lighting upgrade project along the eastside of Biscayne
Boulevard.
• 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
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.
3 -3
5. The impact of capital projects on the City's operating budget can be
projected.
6. The CIP serves as a source of information about the City's development and
capital expenditures plan for the public, City operating departments and the
City Commission.
LEGAL AUTHORITY
A capital programming process to support the comprehensive plan is required by the Local
Government Comprehensive Planning and Land Development Regulations, incorporated as
Chapter 163, Florida Statues.
DEVELOPMENT OF THE CAPITAL IMPROVEMENT PROGRAM
The City's capital programming process began in January when operating departments
were required to prepare requests for all proposed capital projects anticipated during the
period of 2011 - 2016. 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 10% 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 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
2011/12 — 2015/16
Summary by Funding Source
Funding Source
2011/12
2012/13
2013/14
2014/15
2015/16
TOTAL
General
$ 2,100,700 $
3,428,000 $
1,410,000 $
1,014,200 $
1,027,000 $
8,979,900
Stormwater Utility
200,000
200,000
200,000
200,000
200,000
1,000,000
Parks Development
0
0
0
Charter School
127,000
91,500
129,000
131,000
123,000
601,500
Federal Funding
0
0
0
Transportation Fund
808,000
685,000
770,000
480,000
557,000
3,300,000
11 $ 3,235,700 $ 4,404,500 $ 2,509,000 $ 1,825,200 $ 1,907,000 $ 13,881,400
The proposed funding plan involves a commitment to "pay -as- you -go" annual appropriations
established in yearly budgets and does not include additional long term debt.
Funding Source Summary
General
65%
Fund
24%
3 -8
tormwater Utility
7%
Charter School
4%
SUMMARY OF PROJECTS BY LOCATION AND YEAR
The following outlines the major projects by location and the year they are proposed to be
funded:
Location
Table 3
Capital Improvement Program
2011/12 - 2015/16
Summary by Location
Transportation Park
Improvements Improve
Founders Park Improvements
NE 185"' Street/NE 31th Avenue
2011/12
NE 188th Street
2011/12
NE 191 Street
2011112
Country Club Drive
2012-2014
NE 207"' Street
2014/15
NE 213"' Street
2015/16
Biscay Boulevard Lighting Improv.
2011 -2014
Biscayne Lake Gardens
2015/16
2011 -2015
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 $13,881,400. No additional debt is recommended.
2. Adjusts property tax revenues based on projected lower property assessments
caused by the economic downturn.
RECAP OF AVAILABLE RESOURCES vs PROPOSED APPROPRIATIONS
GENERAL FUND CAPITAL IMPROVEMENT PROGRAM
TOTAL PROJECTED AVAILABLE RESOURCES
PROJECTED OPERATING EXPENDITURES
DEBT SERVICE REQUIREMENTS
SUBTOTAL - EXPENDITURES
BALANCE
Less CIP APPROPRIATIONS
AMOUNT NEEDED FROM CIP RESERVE
OR NEW REVENUES
2011/12 2012/13 2013/14 2014/15 2015/16
$30,869,440 $31,680,603 $32,433,067 $33,365,474 $34,214,613
27,151,881 28,298,568 29,492,235 30,755,051 32,098,786
2,121,000 2,121,000 2,121,000 2,121,000 2,121,000
29,272,881 30,419,568 31,613,235 32,876,051 34,219,786
1,596,559 1,261,034 819,832 489,423 (5,173)
2,100,700 3,428,000 1,410,000 1,014,200 1,027,000
$ (504,141) $ (2,166, 966) $ (590,168) $ (524, 777) $ (1,032,173)
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
TABLE 1
PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2011/12 - 20015/16
SUMMARY BY YEAR
D- r ^011,11,12 1 R ! v "WIS Total
BPI Founders Park Improvements CS $ 74,000 $ - $ 25,000 $ 25,000 $ 12,000 $ 136,000
BP2 City -wide Beautification Improvements CS 7,800 7,800 7,800 7,800 7,800 39,000
Totals $ 81,800 $ 7,800 $ 32,800 $ 32,800 $ 19,800 $ 175,000
TABLE 2
PROPOSED BEAUTIFICATION AND PARK FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2011/12 - 20015/16
FUNDING PLAN
BPI Founders Park Improvements CS 136,000 136,000
BP3 City -wide Beautification Improvements CS 39,000 39,000
Totals
175,000 $ - $ 175,000
3 -11
TABLE 1
PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS SCHEDULED FOR 2011/12 - 20015/16
SUMMARY BY YEAR
TDI1
Stormwater Drainage Improvements
CS $
200,000 $ 200,000
$ 200,000
$ 200,000 $
200,000 $ 1,000,000
TDI2
Biscayne Boulevard Street Lighting
CS
500,000 500,000
500,000
-
- 1,500,000
TDI3
Road Resurfacing Program
CS
608,000 685,000
770,000
480,000
557,000 3,100,000
Totals
$
1,308,000 $ 1,385,000
$ 1,470,000
$ 680,000 $
757,000 $ 5,600,000
TABLE 2
PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS
SCHEDULED FOR 2011112 - 20015/16
FUNDING PLAN
�CIIP #
Project Title
Dept #
Stormwater
utility
Total .
General
Fund
..
Fund
Federal
Funding
TD11
Stormwater Drainage Improvements
CS $
1,000,000 $ 1,000,000
TD12
Biscayne Boulevard Street Lighting
CS
1,500,000
$ 1,300,000
$ 200,000
TDI3
Road Resurfacing Program
CS
3,100,000 -
-
3,100,000
Totals
$
5,600,000 $ 1,000,000
$ 1,300,000
$ 3,300,000 $
3 -12
CIP #
TABLE 1
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2011112- 2015/16
SUMMARY BY YEAR
Project Title Dept # 2011/12 2012113 2013/14
2014t15
2015116
To
ICT1
Police Computers Systems <$5000
PD
110,000
100,000
114,000
120,000
173,000
617,000
ICT2
Central Computer System >$5000
IT
105,000
120,000
135,000
155,000
170,000
685,000
ICT3
Radios and E911 System
PD
703,000
60,000
60,000
55,000
55,000
933,000
ICT4
Computer Equipment <$5000
ACES
105,000
71,500
99,000
86,000
88,000
449,500
ICT5
Computer Equipment >$5000
ACES
22,000
20,000
30,000
45,000
35,000
152,000
ICT6
Computer Equipment <$5000
IT
6,000
6,000
6,000
6,000
6,000
30,000
ICT7
Computer Equipment <$5000
F
2,000
2,000
2,000
6,000
2,000
14,000
ICT8
Computer Equipment <$5000
CM
4,000
0
2,000
-
-
6,000
ICT9
Computer Equipment <$5000
CS
22,400
10,000
13,100
24,400
15,800
85,700
ICT10
Computer Equipment <$5000
CD
3,500
3,800
4,100
3,600
4,300
19,300
ICT11
Computer Equipment <$5000
AACC
0
5,000
6,000
6,500
-
17,500
ICT12
Computer Equipment
CC
0
-
-
3,000
-
3,000
Totals
$1,082,900 $
398,300 $
471,200 $
510,500 $
549,100 $
3,012,000
TABLE 2
PROPOSED
COMMUNICATIONS AND
COMPUTERS
EQUIPMENT
PROJECTS SCHEDULED FOR
2011/12- 2015/16
FUNDING PLAN
ZIP #
Project Title
Dept.
General
School Charter
ICT1
Police Computers Systems <$5000
PD
617,000
617,000
ICT2
Central Computer System >$5000
IT
685,000
685,000
ICT3
Radios and E911 System
PD
933,000
933,000
ICT4
Computer Equipment <$5000
ACES
449,500
449,500
ICT5
Computer Equipment >$5000
ACES
152,000
152,000
ICT6
Computer Equipment <$5000
IT
30,000
30,000
ICT7
Computer Equipment <$5000
F
14,000
14,000
ICT8
Computer Equipment <$5000
CM
6,000
6,000
ICT9
Computer Equipment <$5000
CS
85,700
85,700
ICT10
Computer Equipment <$5000
CD
19,300
19,300
ICT11
Computer Equipment <$5000
AACC
17,500
17,500
ICT12
Computer Equipment
CC
3,000
3,000
$
3,012,000
$
2,410,500
$
601,500
Totals
3 -14
TABLE 1
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2011/12 - 2015/16
SUMMARY BY YEAR
Project Dept. r 13/14
2014115 2015116
CE1
Vehicle Purchase & Replacements
PD
430,000 449,100
384,100
410,000 395,000 2,068,200
CE2
Equipment Purchase and Replacement >5000
PD
120,000 88,000
74,000
100,000 79,000 461,000
CE3
Equipment Purchase and Replacement <5000
PD
21,500 49,800
16,400
26,900 24,100 138,700
CE4
Equipment Purchase and Replacement >5000
CS
14,000 6,000
58,000
45,500 55,500 179,000
CE5
Equipment Purchase and Replacement <5000
CS
2,500 2,000
2,500
19,500 6,500 33,000
CE6
Equipment Purchase and Replacement >5000
AACC
18,500
-
- - 18,500
CE7
Equipment Purchase and Replacement >5000
CD
- -
-
- 21,000 21,000
Totals
$ 588,000 $ 613,400 $
535,000 $
601,900 $ 581,100 $ 2,919,400
TABLE 2
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS
SCHEDULED FOR 2011/12 - 2015/16
FUNDING PLAN
�CIP #
CE1
Project Title
Vehicle Purchase & Replacements
Dept.
PD
2,068,200
General
2,068,200
CE2
Equipment Purchase and Replacement >5000
PD
461,000
461,000
CE3
Equipment Purchase and Replacement <5000
PD
138,700
138,700
CE4
Equipment Purchase and Replacement >5000
CS
179,000
179,000
CE5
Equipment Purchase and Replacement <5000
CS
33,000
33,000
CE6
Equipment Purchase and Replacement >5000
AACC
18,500
18,500
CE7
Equipment Purchase and Replacement >5000
CD
21,000
21,000
Totals
2,919,400
2,919,400
3 -15
CITY OF AVENTURA
CAPITAL OM AY
2011/12
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET
ROUTINE ESTIMATED
OBJECT CITY MANAGER ANNUAL USEFULE ANNUAL OPERATING BUDGET IMPACT
CODE APPROVAL CAPITAL LIFE
NO. CATEGORY RECAP 2011 /12 EXPENDITURE (YEARS) PERSONNEL OPERATING TOTAL
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET
In the five year Capital Improvement Program there are no projects that have a significant impact on the City's operating budget.
The majorityof the projects are considered maintenance of infrastructure or equipment replacement orpurchase.
3 -16
001 -BOXX
City Manager's Office - 05 -512
6402
Computer Equipment <$5,000
$ 4,000
Yes
4
$ $ $
Finance - 10 -513
6402
Computer Equipment <$5,000
2,000
Yes
4
Information Technology. - 12 -513
6401
Computer Equipment >$5,000
105,000
No
4
6402
Computer Equipment <$5,000
6,000
Yes
4
Public Safety - 20- 521
6402
Computer Equipment <$5,000
110,000
No
4
6405
E911 Equipment
15,000
No
5
6407
Radio Purchase & Replace.
688,000
No
5
6410
Equipment >$5,000
120,000
No
5
6411
Equipment <$5,000
21,500
Yes
5
6450
Vehicles
430,000
Yes
4
Community Development - 40 -524
6402
Computer Equipment <$5,000
3,500
Yes
4
Community Services - 50- 53915411572
6402
Computer Equipment <$5,000
22,400
Yes
4
6410
Equipment >$5,000
14,000
Yes
5
6411
Equipment <$5,000
2,500
Yes
5
6301
Beautification Projects
7,800
No
5
6307
Street Lighting Improv.
300,000
No
10
"
6310
Aventura Founders Park
74,000
No
10
Non - Departmental - 90 -590
6206
Gov't Center Garage Expansion
175,000
No
25
6999
Capital Reserve
15,193,488
N/A
NIA
N/A N/A N/A
ANNPORTATIDN
AND STREET I4!lUNTENANI PUN( 1
:'
Community Services - 50 -541
6305
Road Resurfacing
608,000
Yes
10
6307
Street Lighting Improv.
200,000
Yes
10
'
Toni
s r
�P Ipl I Tt� �" M 11I
Community Services - 538
6306
Drainage
Improvements
200,000
Yes
10
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET
In the five year Capital Improvement Program there are no projects that have a significant impact on the City's operating budget.
The majorityof the projects are considered maintenance of infrastructure or equipment replacement orpurchase.
3 -16
GLOSSARY
4-1
Account
A term used to identify an individual asset,
liability, expenditure control, revenue
control, encumbrance control or fund
balance.
Accounting System
The total structure of records and
procedures which discover, record,
classify, summarize and report
information on the financial position and
results of operations of a government or
any of its funds, fund types, balanced
account groups or organizational
components.
Accrual
Recognizes the financial effect of
transactions or events when they occur,
regardless of the timing of related cash
flows.
Ad Valorem Taxes
Taxes levied on all real and certain
personal property, tangible and intangible,
according to the property's assessed
valuation.
Amortization
The reduction of debt through regular
payments of principal and interest
sufficient to retire the debt instrument at a
predetermined date known as maturity.
Appropriation
An authorization granted by a legislative
body to make expenditures and to incur
obligations for specific purposes. An
appropriation is limited in amount to the
time it may be expended.
Assessed Valuation
A valuation set upon real estate or other
property by the County Assessor and the
State as a basis for levying taxes.
4 -2
Assets
Cash, receivables or capital assets listed
within the balance sheet.
Balance Sheet
Basic financial statement that describes
the basis of accounting used in its
preparation and presentation of a
specified date in the entity's assets,
liabilities and the remaining fund balance
or fund equity.
Balanced Budget
A budget is balanced when current
expenditures are equal to receipts.
Bond
A written promise, generally under seal, to
pay a specified sum of money, called the
face value, at a fixed time in the future,
called the date of maturity and carrying
interest at a fixed rate, usually payable
periodically. Note: The difference between
a note and a bond is that the latter usually
runs for a longer period of time and
requires greater legal formality.
Bonded Debt
That portion of indebtedness represented
by outstanding bonds.
Budget
A plan of financial operation embodying
an estimate of proposed expenditures for
a given period and the proposed means
of financing them. Used without any
modifier, the term usually indicates a
financial plan for a single fiscal year.
Budget Calendar
A schedule of key dates that the City
utilizes to prepare, adopt and administer
the budget.
Budget Message
A general discussion of the proposed
budget as presented in writing by the
budget- making authority to the legislative
body.
Budgetary Control
The control or management of a
government or enterprise in accordance
with an approved budget for the purpose
of keeping expenditures within the
limitations of available appropriations and
available revenues. Represents the level
of control at which expenditures may not
exceed budget. Any revisions that alter
the total expenditures of a department
must be approved by the City
Commission.
Capital Budget
A plan of proposed capital outlays and the
means of financing them for the current
fiscal period.
Capital Construction Fund
A fund established to account for bond
proceeds and expenditures associated
with the purchase of properties to be to be
utilized for public parks, cultural center
and the permanent Government Center
and Police Station.
Capital Improvement Program (CIP)
A plan for capital expenditures to be
incurred each year over a fixed period of
years to meet capital needs arising from
the long -term work program or otherwise.
It sets forth each project or other
contemplated expenditure in which the
government is to have a part and
specifies the full resources estimated to
be available to finance the projected
expenditures.
4 -3
Capital Outlays
Non - recurring expenditures of an
infrequent or unusual nature which may
result in the acquisition /addition to the
City's fixed capital assets or infrastructure.
Capital Project Fund
A fund established to account for the
acquisition and construction of major
capital facilities other than those financed
by proprietary and trust funds.
Carryover
An existing fund balance that is projected
to be available for use in the City's annual
budgeted expenditures.
Chart of Accounts
The classification system used by the City
to organize the accounting for various
funds.
Contingency
An appropriation of funds available to
cover unforeseen events that occur during
the fiscal year. These funds, if not used,
lapse at year -end. This is not the same
as fund balance.
Current Assets
Assets that one can reasonably expect to
convert into cash, sell or consume
through operations within one (1) year.
Current Liabilities
Obligation whose liquidation is expected
to require the use of existing resources
classified as current assets or the creation
of other current liabilities.
Debt Service
The payment of principal and interest on
borrowed funds such as bonds.
Debt Service Fund
A fund established to finance and account
for the accumulation of resources for and
the payment of, general long -term debt
principal and interest. Also called a
SINKING FUND.
Debt Service Requirements
The amounts of revenue which must be
provided for a debt service fund so that all
principal and interest payments can be
made in full and on schedule.
Depreciation
(1) Expiration in service life of fixed
assets, other than wasting assets,
attributable to wear and tear through use
and lapse of time, obsolescence,
inadequacy, or other physical of functional
cause. (2) The portion of the cost of a
fixed asset charged as an expense during
a particular period. Note: The cost of a
fixed asset is prorated over the estimated
service life of such asset and each period
is charged with part of such cost so that
ultimately the entire cost of the asset is
charged off as an expense. In
governmental accounting depreciation
may be recorded in proprietary funds and
trust funds where expenses, net income
and /or capital maintenance are
measured.
Designated
Funds that have been identified for a
specific purpose. This differs from
reserved funds, in that there is no legal
requirement for funds that have been
designated.
Designated Fund Balance
A fund balance that is not used in the
City's plans for annual budgetary
expenditures which has been segregated
by Commission authorization for a specific
purpose.
4 -4
Encumbrances
Obligations in the form of purchase
orders, contracts or salary commitments
which are chargeable to an appropriation
and for which a part of the appropriation is
reserved. They cease to be
encumbrances when paid or when the
actual liability is set up.
Enterprise Fund
A fund established to finance and account
for operations (1) that are financed and
operated in a manner similar to private
business enterprises where the intent of
the governing body is that the costs
(expenses, including depreciation) of
providing goods or services to the general
public on a continuing basis be financed or
recovered primarily through user charges;
or (2) where the governing body has
decided that periodic determination of
revenues earned, expenses incurred
and /or net income is appropriate for capital
maintenance, public policy, management
control, accountability or other purposes.
Examples of enterprise funds are those for
utilities, swimming pools, airports, and
solid waste services.
Expenditures
If the accounts are kept on the accrual
basis this term designates total charges
incurred, whether paid or unpaid,
including expenses, provision for
retirement of debt not reported as a
liability of the fund from which retired and
capital outlays. If they are kept on the
cash basis, the term covers only actual
disbursements for these purposes. Note:
Encumbrances are not considered
expenditures.
Expenses
Charges incurred, whether paid or unpaid,
for operation, maintenance and interest
and other charges which are presumed to
benefit the current fiscal period. Note:
Legal provisions sometimes make it
necessary to treat as expenses charges
whose benefits extend over future
periods. For example, purchase of
materials and supplies which may be
used over a period of more than one (1)
year and payments for insurance which
may be used over a period of more than
one (1) year and payments for insurance
which is to be in force for a longer period
than one (1) year frequently must be
charged in their entirety to the
appropriation of the year in which they are
incurred and classified as expenses of
that year even though their benefit
extends to other periods.
Fiscal Period
Any period at the end of which a
governmental unit determines its financial
condition and the results of its operations
and closes its books. Note: It is usually a
year, though not necessarily a calendar
year.
Fiscal Year
A twelve -month period of time to which
the annual budget applies and at the end
of which the City determines its financial
position and results of operations. The
City's fiscal year begins October 1 and
ends September 30.
Fixed Assets
Land, buildings, machinery, furniture, or
other equipment that have a useful life of
more than one (1) year that cost more
than $5,000.
Franchise Fee
Charges to service providers for
exclusive /non - exclusive rights to operate
within municipal boundaries. Examples
include electric, gas, sanitation and
towing.
Fund
An independent fiscal and accounting
entity with a self - balancing set of
accounts recording cash and /or other
4 -5
resources, together with all related
liabilities, obligations, reserves and
equities which are segregated for the
purpose of carrying on specific activities
or attaining certain objectives in
accordance with special regulations,
restrictions or limitations.
Fund Accounts
All accounts necessary to set forth the
financial operations and financial
condition of a fund.
Fund Balance
The excess of a fund's assets over its
liabilities and reserves.
General Fund
The fund that is available for any legal
authorized purpose and which is therefore
used to account for all revenues and all
activities except those required to be
accounted for in another fund: Note: The
General Fund is used to finance the
ordinary operations of a governmental
unit.
Goal
A statement of broad direction, purpose or
intent based on the needs of the
community. A goal is general and
timeless; that is, it is not concerned with a
specific achievement in a given period.
Grant
A contribution by one (1) governmental
unit to another. The contribution is
usually made to aid in the support of a
specified function (e.g., education), but is
sometimes also made for general
purposes.
Income
This term is used in accounting for
governmental enterprises and represents
the excess of the revenues earned over
the expenses incurred in carrying on
particular phases of an enterprise's
activities. As indicated elsewhere, the
excess of the total revenues over the total
expenses of the utility for a particular
accounting period is called "net income."
Infrastructure
Public domain fixed assets including
roads, bridges, curbs, gutters, sidewalks,
drainage systems, lighting systems and
other items that have value only to the
City.
Interest Income
Revenue generated through the
investment of fund balances.
Interfund Transfers
Administrative fees charged to other City
funds for the provision of administration
and other City services.
Intergovernmental Revenue
Revenue received from or through the
Federal, State or County government,
including State Revenue Sharing,
Alcoholic Beverage Tax, Sales Tax and
Gasoline Taxes.
Internal Service Fund
A fund established to finance and account
for services and commodities furnished by
a designated department or agency to
other departments or agencies within a
single governmental unit or to other
governmental units. Amounts expended
by the fund are restored thereto, either
from operating earnings or by transfers
from other funds, so that the original
fund's capital is kept intact.
Inventory
A detailed list showing quantities,
descriptions, property values, units of
measure and unit prices. Note: The term
.,
is often confined to consumable supplies
but may also cover fixed assets.
Liabilities
Debts or obligations owed by one (1)
entity to another entity payable in money,
goods or services.
Mill
A taxation unit equal to one dollar of tax
obligation for every $1,000 of assessed
property value.
Millage
The total tax obligation per $1,000 of
assessed property value.
Mission Statement
The statement that identifies the particular
purpose and function of a department.
Net Current Assets
Excess value of securities, cash,
receivables and other assets over the
liabilities of the fund.
Non - Departmental
Activities, revenues and expenditures that
are not assigned to a department.
Objective
Something to be accomplished in specific,
well- defined and measurable terms and
that is achievable within a specific time
frame.
Operating Budget
A budget for general revenues and
expenditures such as salaries, utilities and
supplies.
Ordinance
A formal legislative enactment by the
governing board of a municipality.
Performance Budget
A budget wherein expenditures are based
primarily upon measurable performance
of activities and work programs.
Performance Workload Indicators
Data collected to determine how effective
and /or efficient a program is in achieving
its objectives.
Police Education Fund
A special revenue fund used to account
for revenues pursuant to Florida Statute
943.25 which allows municipalities to
collect two dollars ($2.00) from each
traffic citation for the purpose of criminal
justice education and training for police
officers.
Police Offduty Services Fund
A special revenue fund used to account
for revenues and expenditures associated
with services provided by off duty police
officers in private customer details to the
various businesses and condominium
associations.
Property Tax
A tax levied on the assessed value of real
and personal property. This tax is also
known as ad valorem tax.
Reserves
The City's current year budgeted funds
that are not planned to be expended.
These reserves may "carryover" into the
available fund balance of subsequent
years.
Retained Earnings
The net value and accumulated annual
financial resources of the City's Enterprise
Fund. This balance also reflects the
undepreciated values (or "book value ") of
4 -7
the Fund's fixed assets such as
automobiles, equipment and buildings.
Revenues
Increases in governmental fund type net
current assets from other than
expenditure refunds and residual equity
transfers.
Rolled -Back Rate
The operating millage rate required to
raise the same ad valorem tax revenues
as were levied in a prior year, exclusive of
new construction, additions to structures,
deletions and property added (e.g.,
annexations).
Sales Tax
Tax imposed on the purchase of goods
and services.
Special Revenue Fund
A fund used to account for the proceeds
of specific revenue sources that are
legally restricted to expenditure for
specified purposes.
Taxable Value
The assessed value less homestead and
other exemptions, if applicable.
Taxes
Compulsory charges levied by a
government for the purpose of financing
services performed for the common
benefit. This term does not include
specific charges made against particular
persons or property for current or
permanent benefits such as special
assessments.
Transportation and
Street Maintenance Fund
A special revenue fund to account for
restricted revenues and expenditures
which by Florida Statutes are designated
for street maintenance and construction
costs.
Truth in Millage
The Florida Truth in Millage Act ( "TRIM ")
serves to formalize the property tax
levying process by requiring a specific
method of tax rate calculation form of
notice, public hearing requirements and
advertisement specifications prior to the
adoption of a budget tax rate.
The effect of TRIM is to inform taxpayers
that their property taxes are changing (up
or down), the cause (a change in the
assessed value of their property and /or an
increase in the proposed spending level)
and how the proposed new tax rate
compares to the rate that would generate
the same property tax dollars as the
current year (the "rolled- back" rate).
Unencumbered
The portion of an allotment not yet
expended or encumbered.
Useful Life
The period of time that a fixed asset is
expected to operate. This can refer to a
budgeted period of time for an equipment
class or the actual amount of time for a
particular item.
User Charges or Fees
The payment of a fee for direct receipt of
public service by the party benefiting from
the service.
Utility Service Tax
Taxes levied on consumer consumption of
utility services provided in the City. The
tax is levied as a percentage of gross
receipts
CITY OF "ENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Eric M. Soroka, ICMA -CM, City Aar
DATE: July 11, 2011
SUBJECT: Resolution Establishing Proposed Millage Rate 2011/12 Fiscal Year
July 21, 2011 City Commission Meeting Agenda Item B
RECOMMENDATION
It is recommended that the City Commission adopt a millage rate of 1.7261 for fiscal
year 2011/12. This rate includes no increase and in fact will result in tax savings to
some residents whose taxable assessed value decreased. This will generate
$11,955,146 based on an assessed value of $7,290,634,319. This is 0.6 more than the
previous year.
BACKGROUND
Attached hereto is a Resolution that establishes the proposed millage rate for the
2010/11 fiscal year and public hearing dates. State statutes require the City to
establish a tentative millage rate and the first public hearing date that will be transmitted
to the County Property Appraisal Department. The County Property Appraiser issues a
notice to all property owners in the City. The notice includes the proposed tax rates and
public hearing dates for all government agencies imposing ad valorem taxes.
A detail discussion of the requirements for setting the millage rate is contained in the
memorandum attached hereto from our Finance Director.
If you have any questions, please feel free to contact me.
EMS /act
Attachment
CCO1748 -11
CITY OF AVENTURA
FINANCE DEPARTMENT
MEMORANDUM
TO: Eric M. Soroka, City Manager, ICMA -CM
FROM: Brian K. Raducci, Finance Director
DATE: July 8, 2011
'V
SUBJECT: Certification of Taxable Value /Public Hearing Dates
DR-420 Certification of Taxable Value and Millage Rates
On July 1, 2011, we received the 2011 Certification of Taxable Value — DR -420 (the
"form" included as Exhibit 1) from the Miami -Dade County Office of the Property
Appraiser. On line 4 of the form, the City's taxable value of $7,290,634,319 is reported.
This value is approximately $125M higher than the estimated $7,166,000,000 that was
tentatively reported to us on June 1, 2011 and approximately $46M or 0.64% higher
than the $7,244,606,607 which was reported to us last year at the same time.
The DR-420 includes a breakdown of the change in taxable value into two (2)
segments. The first segment is the $33,596,714 increase in taxable value due to new
construction (line 5 of the form). The second segment is the change which is due to a
moderate increase in taxable value on existing property, possibly indicating that the
City's overall property values may have "bottomed out." This increase of $405,673,370
(5.92 %) is computed by subtracting the $6,851,364,235 (line 7) from the 7,257,037,605
(line 6) of the form.
The purpose of the form is for a taxing authority to calculate its "rolled -back rate."
Section 200.065 (1) of the Florida Statutes, defines the rolled -back rate as that millage
rate "which, exclusive of new construction, additions to structures, deletions, increases
in the value of improvements that have undergone a substantial rehabilitation ....., will
provide the same ad valorem tax revenue for each taxing authority as was levied during
the prior year ......"
The City's rolled -back rate for 2011 (FY 2011/12) is 1.6296 (line 16) of the form and is
lower than the City's current millage rate of 1.7261. This rate is important because if we
levy any rate above the 1.6296 rolled back rate, the City will be required to place a
quarter page ad in the newspaper before the second public hearing on the budget and
tax rate in September which is titled "NOTICE OF PROPOSED TAX INCREASE" and
would also be required to include the statement that the proposed rate exceeds the
rolled back rate by 5.92% in the ordinance adopting the millage rate which will be read
at the two public hearings in September.
DR- 420MM -P Maximum Millage Levy Calculation Preliminary Disclosure
In addition, we must prepare the DR- 420MM -P (Exhibit II) to determine what other
millage rates the City could adopt and by what level of Commission approval. For
example:
A.) Majority Vote (4 of 7 Commissioners) — a millage rate of 2.2170 mills (line 13
of the DR- 420MM -P) could be adopted
B.) Two - thirds Vote (5 of 7 Commissioners) — a millage rate of 2.4387 mills (line
14 of the DR- 420MM -P) could be adopted
Based on the current national, state and local economic conditions, the decision was
made to hold our proposed millage rate to 1.7261 mills and has thus been utilized in
preparing our FY 2011/12 Budget. This rate will require a majority vote of the City
Commission to adopt. After a 5% reduction to cover early payment discounts of up to
4 %, plus 1 % for uncollectibility, the proposed millage rate will generate the $11,955,146
of ad valorem taxes reflected on page 2 -10 of the budget document. You will note that
this amount is $75,476 more than the $11,879,670 budgeted last year based on the
same rate of 1.7261 mills. By comparison, if the roll -back rate were adopted (1.6296),
the City would generate $11,286,777 in ad valorem taxes a difference of $668,369
($11,955,146 — $11,286,777).
Public Hearing Dates
Since we received the certification on July 1, state law requires us to hold two (2) public
hearings between September 3`d and October 8th. The County Commission's first and
second public hearings are scheduled for September 8t and September 20th
respectively and the School Board's second public hearing is scheduled for September
7th. Our public hearing meeting dates cannot conflict with either the County
Commission or School Board public hearing meeting dates. In addition, Labor Day is
September 5th, our regular Commission meeting is September 6th and Rosh Hashanah
begins at Sundown on September 28th. Therefore, the most logical dates for our
hearings are:
First public hearing 6:00 P.M., Tuesday, September 13th
Second public hearing 6:00 P.M., Wednesday, September 21St
Since we need to include the date of the first meeting on the Certification of Taxable
Value, we need to have a commitment from the Mayor and Commission by no later than
the July 21St budget review meeting.
The information contained in the preceding paragraphs is based on my review of the
Florida Department of Revenue's Manual of Instructions for TRIM Compliance and has
been reviewed by the Department of Revenue to ensure statutory compliance. Please
let me know if you any questions or comments pertaining to this memorandum.
Exhibit I
DR-420
CERTIFICATION OF TAXABLE VALUE R. 6/11
Rule 12DER11 -13
DEPARTNONT Florida Administrative Code
Of REvENLIE Eff.6/11
Year: 2011
County: MIAMI -DADE
Principal Authority:
CITY OF AVENTURA
Taxing Authority:
CITY OF AVENTURA
SECTION I : COMPLETED BY PROPERTY APPRAISER
1.
Current year taxable value of real property for operating purposes
$ 7,077,860,162
(1)
2.
Current year taxable value of personal property for operating purposes
$ 211,496,757
(2)
3.
Current year taxable value of centrally assessed property for operating purposes
$ 1,277,400
(3)
4.
Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3)
$ 7,290,634,319
(4)
5.
Current year net new taxable value (Add new construction, additions, rehabilitative
improvements increasing assessed value by at least 100 %, annexations, and tangible
personal property value over 115% of the previous year's value. Subtract deletions.)
$ 33,596,714
(5)
6.
Current year adjusted taxable value (Line 4 minus Line 5)
$ 7,257,037,605
(6)
7.
Prior year FINAL gross taxable value from prior year applicable Form DR -403 series
$ 6,851,364,235
(7)
8'
Does the taxing authority include tax increment financing areas? If yes, enter number
of worksheets (DR- 420TIF) attached. If none, enter 0
YES
NO
Number
0
(8)
9.
Does the taxing authority levy a voted debt service millage or a millage voted for 2
years or less under s. 9(b), Article VII, State Constitution? If yes, enter the number of
DR- 420DEBT, Certification of Voted Debt Millage forms attached. If none, enter 0
YES
NO
Number
0
(9)
Property Appraiser Certification
I certify the taxable values above are correct to the best of my knowledge.
SIGN
HERE
Signature of Property Appraiser :
Electronically Certified by Property Appraiser on 71112011 11:49 AM
Date
SECTION II : COMPLETED BY TAXING AUTHORITY
If this portion of the form is not completed in FULL your taxing authority will be denied TRIM certification and
possibly lose its millage levy privilege for the tax year. If any line is not applicable, enter -0 -.
10.
Prior year operating millage levy (If prior year millage was adjusted then use adjusted
millage from Form DR -422)
1.7261 per $1,000
(10)
11.
Prior year ad valorem proceeds (Line 7 multiplied by Line 70, divided by 1,000)
$ 11,826,140
(11)
12
Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a
dedicated increment value (Sum of either Lines 6c or Line 7o for all DR- 420TIFforms)
$ 0
(12)
13.
Adjusted prior year ad valorem proceeds (Line 11 minus Line 12)
$ 11,826,140
(13)
14.
Dedicated increment value, if any (Sum of either Line 6b or Line 7e for all DR- 420TIFforms)
$ 0
(14)
15.
Adjusted current year taxable value (Line 6 minus Line 14)
$ 7,257,037,605
(15)
16.
Current year rolled -back rate (Line 13 divided by Line 15, multiplied by 1,000)
1.6296 per $1000
(16)
17.
Current year proposed operating millage rate
1.7261 per $1000
(17)
18
Total taxes to be levied at proposed millage rate (Line 17 multiplied by Line 4, divided
by 1,000)
$ 12,584,364
(18)
Continued on page 2
DR -420
R. 6/11
Page 2
Instructions on page 3
❑ County ❑ Independent Special District
TYPE of principal authority (check one)
(19)
19.
❑� Municipality ❑ Water Management District
Applicable taxing authority (check one) ❑ Principal Authority ❑ Dependent Special District
20.
(20)
❑ MSTU ❑ Water Management District Basin
21. Is millage levied in more than one county? (check one) ❑ Yes ❑✓ No
(21)
DEPENDENT SPECIAL DISTRICTS AND MST_ I , STOP HERE - SIGN AND SUBMIT
22.
Enter the total ad valorem proceeds of the principal authority, all dependent special
$ 11,826,140
(22)
districts, and MSTUs at rolled -back rate. (Total of Line 13 from all DR -420 forms)
23•
Current year aggregate rolled -back rate (Line 22 divided by Line 15, multiplied by 1,000)
1.6296 per $1,000
(23)
24.
Current year aggregate rolled -back taxes (Line 4 multiplied by Line 23, divided by 1,000)
$ 11,880,818
(24)
Enter total of all operating ad valorem taxes proposed to be levied by the principal
25.
taxing authority, all dependent districts, and MSTUs, if any. (Total of Line 18 from all
$ 12,584,364
(25)
DR -420 forms)
26
Current year proposed aggregate millage rate (Line 25 divided by Line 4, multiplied
1.7261 per $1,000
(26)
by 1,000)
Current year proposed rate as a percent change of rolled -back rate (Line 26 divided by
%
(27)
27
Line 23, Min US 1, multiplied by 100)
5.92
First public
Date :
Time :
Place:
budget hearing
19200 W. Country Club Drive, Aventura, FL 33180
9/13/2011
6:00 PM
(305) 466 -8920
1 certify the millages and rates are correct to the best of my knowledge.
Taxing Authority Certification
The millages comply with the provisions of s. 200.065 and the provisions of
either s. 200.071 or s. 200.081, F.S.
S
Signature of Chief Administrative Officer :
Date
G
N
Title :
Contact Name and Contact Title:
BRIAN K. RADUCCI, FINANCE DIRECTOR
H
ERIC M. SOROKA, CITY MANAGER
E
Mailing Address:
Physical Address:
R
19200 W. COUNTRY CLUB DRIVE
19200 W. COUNTRY CLUB DRIVE
E
City, State, Zip:
Phone Number:
Fax Number
AVENTURA, FL 33180
(305) 466 -8920
(305) 466 -8939
Instructions on page 3
MAXIMUM MILLAGE LEVY CALCULATION
mt PRELIMINARY DISCLOSURE
OF REVENUE For municipal governments, counties, and special districts
OF azEVrr;uE P 9 p
Exhibit II
DR- 420MM -P
R. 5/11
Rule 12DER11 -10
Florida Administrative Code
Eff.05/11
Year: 2011
County: MIAMI -DADE
Principal Authority :
CITY OF AVENTURA
Taxing Authority:
CITY OF AVENTURA
1' Ils your taxing authority a municipality or independent special district that has levied ad ❑ Yes ❑ No (1)
valorem taxes for less than 5 years?
IF YES, ( r STOP HERE. SIGN AND SUBMIT. You are not subject to a millage limitation.
2.
Current year rolled -back rate from Current Year Form DR -420, Line 16
1.6296 per $1,000
(2)
3.
Prior year maximum millage rate with a majority vote from 2010 Form DR- 420MM, Line 13
2.3355 per $1,000
(3)
4.
Prior year operating millage rate from Current Year Form DR -420, Line 10
1.7261 per $1,000
(4)
If Line 4 is equal to or greater than Line 3, skip to Line 11. If less, continue to Line 5.
Adjust rolled -back rate based on prior year majority -vote maximum millage rate
5.
Prior year final gross taxable value from Current Year Form DR -420, Line 7
$ 6,851,364,235
(5)
6'
Prior year maximum ad valorem proceeds with majority vote
(Line 3 multiplied by Line 5 divided by 1,000)
$ 16,001,361
(6)
7
Amount, if any, paid or applied in prior year as a consequence of an obligation
measured by a dedicated increment value from Current Year Form DR -420 Line 12
$ 0
(7)
8.
Adjusted prior year ad valorem proceeds with majority vote (Line 6 minus Line 7)
$ 16,001,361
(8)
9.
Adjusted current year taxable value from Current Year form DR -420 Line 15
$ 7,257,037,605
(9)
10.
Adjusted current year rolled -back rate (Line 8 divided by Line 9, multiplied by 1,000)
2.2049 per $1,000
(10)
Calculate maximum millage levy
11.
Rolled -back rate to be used for maximum millage levy calculation
(Enter Line 10 if adjusted or else enter Line 2)
2.2049 per $1,000
(11)
12.
Change in per capita Florida personal income (See Line 12 Instructions)
1.0055
(12)
13.
Majority vote maximum millage rate allowed (Line 11 multiplied by Line 72)
2.2170 per $1,000
(13)
14.
Two - thirds vote maximum millage rate allowed (Multiply Line 13 by 7.70)
2.4387 per $1,000
(14)
15.
Current year proposed millage rate
1.7261 per $1,000
(15)
16.
Minimum vote required to levy proposed millage: (Check one)
(16)
a. Majority vote of the governing body: Check here, if Line 15 is less than or equal to Line 13. The maximum millage rate is equal
z to the majority vote maximum rate. Enter Line 13 on Line 17.
b. Two - thirds vote of governing body: Check here if Line 15 is less than or equal to Line 14, but greater than Line 13. The
El maximum millage rate is equal to proposed rate. Enter Line 15 on Line 17.
❑ c. Unanimous vote of the governing body, or 3/4 vote if nine members or more: Check here if Line 15 is greater than Line 14.
The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17.
❑ d. Referendum: The maximum millage rate is equal to the proposed rate. Enter Line 15 on Line 17.
17
The selection on Line 16 allows a maximum millage rate of
(Enter rate indicated by choice on Line 16)
2.2170 per $1,000
(17)
18.
Current year gross taxable value from Current Year Form DR -420, Line 4
$ 7,290,634,319
(18)
Continued on page 2
Taxing Authority:
DR- 420MM -P
CITY OF AVENTURA
R. 5/11
Page 2
19.
Current year adopted taxes (Line 15 multiplied by Line 18, divided by 1,000)
$ 12,584,364
(19)
20.
Total taxes levied at the maximum millage rate (Line 17 multiplied by Line 18, divided by
$
(20)
1,000)
16,163,336
DEPENDENT SPECIAL DISTRICTS AND MSTUS
STOP HERE. SIGN AND SUBMIT.
21
Enter the current year adopted taxes of all dependent special districts & MSTUs levying
$
21)
a millage. (The sum of all Lines 19 from each district's Form DR- 420MM)
0
22.
Total current year adopted taxes (Line 19 plus Line 21)
$ 12,584,364
(22)
Total Maximum Taxes
23.
Enter the taxes at the maximum millage of all dependent special districts & MSTUs
$ p
(23)
levying a millage (The sum of all Lines 20 from each district's Form DR- 420MM)
24.
Total taxes at maximum millage rate (Line20 plus line23)
$ 16,163,336
(24)
Total Maximum Versus Total Taxes Levied
25
Are total current year adopted taxes on Line 22 equal to or less than total taxes at the
F,/ YES NO
(25)
maximum millage rate on Line 24? (Check one)
I certify the millages and rates are correct to the best of my knowledge. The millages
Taxing Authority Certification
comply with the provisions of s. 200.065 and the provisions of either s. 200.071 or s.
S
200.081, F.S.
I
Signature of Chief Administrative Officer:
Date
G
N
Title:
Contact Name and Contact Title:
H
ERIC M. SOROKA, CITY MANAGER
BRIAN K. RADUCCI, FINANCE DIRECTOR
E
R
Mailing Address:
Physical Address:
E
19200 W. COUNTRY CLUB DRIVE
19200 W. COUNTRY CLUB DRIVE
City, State, Zip:
Phone Number:
Fax Number:
AVENTURA, FL 33180
(305) 466 -8920
(305) 466 -8939
Complete and submit this form DR- 420MM -P, Maximum Millage Levy Calculation - Preliminary Disclosure, to
your property appraiser with the form DR -420, Certification of Taxable Value.
Instructions on page 3
RESOLUTION NO. 2011-
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, ESTABLISHING A PROPOSED
MILLAGE RATE FOR THE 2011/2012 FISCAL YEAR;
PROVIDING FOR THE DATE, TIME AND PLACE OF THE
PUBLIC HEARING TO CONSIDER THE PROPOSED MILLAGE
RATE AND TENTATIVE BUDGET; AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, Chapter 200, Florida Statutes, Determination of Millage, sets forth
the procedures that must be followed in establishing a millage rate and adopting an
annual budget; and
WHEREAS, the Miami Dade County Property Appraiser has certified the taxable
value of property within the City of Aventura, as required by Chapter 200, Section
200.065(1) and Chapter 193, Section 193.023, Florida Statutes; and
WHEREAS, pursuant to Chapter 200, Section 200.065(2)(b), the City of
Aventura is required to establish its proposed millage rate and the date, time and place
that the public hearing will be held to consider the proposed millage rate and tentative
budget.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, THAT:
Resolution No. 2011
Page 2
Section 1. The following is hereby established as the proposed millage rate for
the 2011/2012 fiscal year: 1.7261 per $1,000.00 of taxable assessed value.
Section 2. September 13, 2011 is hereby established as the date for a public
hearing on the tentative budget and proposed millage rate, to be held at 6 p.m. at the
Aventura Government Center, 19200 West Country Club Drive, Aventura, Florida.
Section 3. The City Clerk be and is hereby authorized and directed to place all
necessary advertisements in accordance with Chapter 200, Florida Statutes, the Truth
in Millage (TRIM) Bill.
Section 4. This Resolution shall become effective immediately upon its
adoption.
The foregoing resolution was offered by Commissioner , who moved its
adoption. The motion was seconded by Commissioner , and upon being put to a
vote, the vote was as follows:
Commissioner Bob Diamond
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
Vice Mayor Zev Auerbach
Mayor Susan Gottlieb
Resolution No. 2011 -
Page 3
PASSED AND ADOPTED this 21St day of July, 2011.
SUSAN GOTTLIEB, MAYOR
ATTEST:
TERESA M. SOROKA, MMC
CITY CLERK
APPROVED AS TO LEGAL SUFFICIENCY
CITY ATTORNEY