09-13-2011 1st Budget(ii Commission City Manager
Susan Gottlieb, Mayor The City ®f Eric M. Soroka, 11MA -CM
Zev Auerbach Al%e % ir" Ci G7erk
Bob Diamond ( Teresa M. Soroka, MMC
Billy Joel
Teri Holzberg CityAttorney
Michael Stern �,, , „�` Weiss Serota Hellman
Luz Urbiez Weinberg 1Pastoriza Cole & Boniske
AGENDA
SEPTEMBER 13, 20116 PM
Government Center
19200 West Country Club Drive
Aventura, Florida 33180
1. CALL TO ORDER\ROLL CALL
2. PLEDGE OF ALLEGIANCE
3. ORDINANCES: FIRST READING - 2011/2012 BUDGET — PUBLIC HEARING
A. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ESTABLISHING AND ADOPTING THE CITY OF AVENTURA AD
VALOREM TAX OPERATING MILLAGE LEVY RATE AT 1.7261 MILS PER
THOUSAND DOLLARS OF TAXABLE ASSESSED PROPERTY VALUE,
WHICH IS 5.92% ABOVE THE ROLLED BACK RATE COMPUTED
PURSUANT TO STATE LAW, FOR THE 2011 TAX YEAR; PROVIDING FOR
CONFLICTS; PROVIDING FOR SEVERABILITY AND PROVIDING FOR AN
EFFECTIVE DATE.
B. AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA, ADOPTING
THE ATTACHED TENTATIVE OPERATING AND CAPITAL BUDGET, AS
REVIEWED AND APPROVED BY CITY COMMISSION AT THE REVIEW
MEETING HELD ON JULY 21, 2011, AS THE CITY OF AVENTURA FINAL
BUDGET FOR THE 2011/2012 FISCAL YEAR, PURSUANT TO SECTION 4.05
OF THE CITY CHARTER; AUTHORIZING EXPENDITURE OF FUNDS
ESTABLISHED BY THE BUDGET; PROVIDING FOR BUDGETARY
CONTROL; PROVIDING FOR PERSONNEL AUTHORIZATION;
PROVIDING FOR GIFTS AND GRANTS; PROVIDING FOR AMENDMENTS;
PROVIDING FOR PROCEDURES REGARDING ENCUMBRANCES AND
THE RE- APPROPRIATION OF UNEXPENDED CAPITAL
APPROPRIATIONS; ESTABLISHING THE COMMITTED FUND BALANCE
FOR CAPITAL RESERVE; PROVIDING FOR SEVERABILITY AND
PROVIDING FOR AN EFFECTIVE DATE.
4. ADJOURNMENT
This meeting is open to the public. In accordance with the Americans with Disabilities Act of 1990, ail persons who are disabled and who need special
accommodations to participate in this meeting because of that disability should contact the Office of the City Clerk, 305 -466 -8901, not later than two days prior
to such proceeding. One or more members of the City of Aventura Advisory Boards may be in attendance. Anyone wishing to appeal any decision made by
the Aventura City Commission with respect to any matter considered at such meeting or hearing will need a record of the proceedings and, for such purpose,
may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be
based. Agenda items may be viewed at the Office of the City Clerk, City of Aventura Government Center, 19200 W. Country Club Drive, Aventura, Florida,
33180. Anyone wishing to obtain a copy of any agenda item should contact the City Clerk at 305 -466 -8901.
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Eric M. Soroka, ICMA -CM, City _pager
DATE: September 1, 2011
SUBJECT: Ordinance Adopting Ad Valorem Tax Rate for Fiscal Year 2011112
1St Reading September 13 2011 City Commission Meeting Agenda Item A
"d Reading September 21, 2011 City Commission Meeting Agenda Item
2 g —
Attached for your approval is an Ordinance adopting the ad valorem tax rate for fiscal
year 2011/12.
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. In light of the economic
times our residents and businesses are experiencing the decision was made to hold our
millage rate to the previous year.
If you have any questions, please feel free to contact me.
EMS /act
Attachment
ORDINANCE NO. 2011-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ESTABLISHING AND ADOPTING THE CITY OF
AVENTURA AD VALOREM TAX OPERATING MILLAGE
LEVY RATE AT 1.7261 MILS PER THOUSAND DOLLARS
OF TAXABLE ASSESSED PROPERTY VALUE, WHICH IS
5.92% ABOVE THE ROLLED BACK RATE COMPUTED
PURSUANT TO STATE LAW, FOR THE 2011 TAX YEAR;
PROVIDING FOR CONFLICTS; PROVIDING FOR
SEVERABILITY AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, the Miami -Dade County Property Appraiser has certified a Tax
Assessment Roll for the year 2011 which includes the assessment for the City of
Aventura; and
WHEREAS, the City Commission and the City Manager of the City of Aventura
have reviewed the 2011/2012 fiscal year budget for the various operating departments
of the City and the means of financing said budget; and
WHEREAS, the City Commission has considered an estimate of the necessary
expenditures contemplated for the fiscal year ensuing, and has determined that the levy
set forth herein below shall provide a portion of the necessary funds for said
expenditures.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS THAT:
Section 1. The City Commission does hereby establish and adopt the City of
Aventura Ad Valorem Tax Operating Millage Levy Rate of 1.7261 mils for the 2011 tax
year, or $1.7261 per thousand dollars of taxable assessed property value. Said rate is
greater than the rolled back rate of 1.6296 mills by 5.92 %.
Section 2. The Miami -Dade County Tax Collector is hereby directed to proceed
with the collection and enforcement of the taxes levied herein as authorized by State
and County law.
Section 3. All ordinances or parts of ordinances, resolutions or parts of
resolutions in conflict herewith are hereby repealed to the extent of such conflict.
Ordinance No. 2011 -07
Page 2
Section 4. Severability. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity
of the remaining sections, sentences, clauses, and phrases of this Ordinance but they
shall remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 5. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner , who moved its
adoption on first reading. This motion was seconded by Commissioner , and upon
being put to a vote, the vote was as follows:
Commissioner Bob Diamond
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
Vice Mayor Zev Auerbach
Mayor Susan Gottlieb
The foregoing Ordinance was offered by Commissioner , who moved its
adoption on second reading. This motion was seconded by Commissioner , and
upon being put to a vote, the vote was as follows:
Commissioner Bob Diamond
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Michael Stern
Commissioner Luz Urbaez Weinberg
Vice Mayor Zev Auerbach
Mayor Susan Gottlieb
PASSED AND ADOPTED on first reading this 13th day of September, 2011.
2
Ordinance No. 2011 -
Page 3
PASSED AND ADOPTED on second reading this 21St day of September, 2011.
Susan Gottlieb, Mayor
ATTEST:
Teresa M. Soroka, MMC
City Clerk
Approved as to Form and Legal Sufficiency:
City Attorney
3
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
MEMORANDUM
TO: City Commission
FROM: Eric M. Soroka, ICMA -CM, City g r
DATE: September 7, 2011
SUBJECT: Ordinance Adopting 2011/2012 Operating and Capital Budget
1St Reading September 13, 2011 City Commission Meeting Agenda Item ID
2 "d Reading September 21, 2011 City Commission Meeting Agenda Item
Attached for your consideration is the adopting Ordinance and documentation for the
2011/12 Operating and Capital Budget.
The Ordinance format is similar to the one utilized to adopt the 2010/11 fiscal year.
However, a section was added to establish the Committed Fund Balance to be utilized
for the Capital Reserve as required by our new Fund Balance Policy.
If you have any questions, please feel free to contact me.
EMS /act
Attachment
CCO1750 -11
At t
PROPOSED
OPERATING AND
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
CITYMANAGER
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
Citv of
AventuTa
W
or mMcnt centcr
19200 Webi Coup" Club Drive
A-- x --nwra, Florida 33 180
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.
Budget Format
This single budget document, which includes all City Funds and service programs, has
been prepared to provide the public with a comprehensive overview of all City services and
financial framework. A separate budget document for the Charter School is adopted by the
City in May of each year.
The budget is a performance based plan that links goals and objectives with the financial
resources necessary to achieve them. In order to ensure that goals and objectives
established in the budget planning process are translated into results, the resources
allocation process is tied to performance. The budget document contains
performance /workload indicators to facilitate this process. Every effort was made to provide
a budget document that can be fully reviewed and justified to the City Commission and
residents.
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
0
0 $9.00
m $8.00
$7.00
$6.00
$5.00
$4.00
$3.00
$2.00
$1.00
$0.00
Assessed Values
$8.064
r
$7.245 $7.291
ro
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
General
Police Education
Transportation
Police Impact Fee
Park Development
E911
Debt Service
Stormwater Utility
Police Offduty Services
Fund Summary by Amount
PROPOSED AMOUNT
% OF BUDGET
$46,667,048
89.4%
11,000
.0%
176427150
3.0%
16.557
.0%
2,246
.0%
2117650
0.5%
275677910
4.9%
8417458
1.6%
2407000
.5%
IV
Fund Summary by Percentage
General
89.4%
Police Education
0.0%
Transportation
3.0%
. Police Impact Fee
0.0%
- '- - Park Development
�•._ - - - _ 0.0%
E911
0.5%
Expenditures by category are as follows:
De bt S e ry is e
4.9%
■ Stormw ater Uti I ity
\ 1.6%
Police Offduty Services
0.5%
CATEGORY
Category Summary
PROPOSED AMOUNT
OF
BUDGET
Personal Services
$
1879677221
38.0%
Contractual Services
$
478507253
9.7%
Other Charges /Svcs
$
470787705
8.2%
Commodities
$
6877642
1.4%
Other Operating Expenses
$
2237460
0.4%
Capital Outlay
$
1875217599
37.1%
Debt Service
$
275677910
5.1%
Total Expenditures
$
49, 896, 790
100.0%
Category Summary by Percentage
Contractual Services
9.7% Other Charges & Services
8.2%
Commodities
Personal Services f ,�� ~,
1.4%
38.0%
Other Operating
Expenses
' 0.4%
r
r �
r'
1
De bt S e ry is e f r
5.1% r' r
Capital Outlay
37.1%
V
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.
Deaartmental Budaet Comaarison
The General Fund is used to account for resources and expenditures that are available for
the City's general operations of city government functions.
RP_VP_nl1P_S
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
Increase
2010/11
2011/12
(Decrease)
% Change
City Commission
1191927
1191938
11
0.0%
Office of the City Manager
8681416
8881673
201257
2.3%
Legal
2801000
2801000
-
0.0%
City Clerk
2861068
2701082
(15,986)
-5.6%
Finance
8491590
8751064
251474
3.0%
Information Technology
9151901
9691176
531275
5.8%
Police
1512701691
1612761119
110051428
6.6%
Comm. Development
1,477, 308
115061872
291564
2.0%
Community Services
610941912
513441104
(750,808)
-12.3%
Arts & Cultural Center
6841875
6731253
(11,622)
-1.7%
Non - Departmental
116351000
116041000
(31,000)
-1.9%
Subtotals
28, 482, 688
28, 807, 281
3241593
1.1%
Capital Outlay
315891741
3,108, 700
(481,041)
-13.4%
C I P Reserve
16, 215, 527
15, 412, 899
(802,628)
-4.9%
Debt Service
812871813
215671910
(51719,903)
-69.0%
Totals
56, 575, 769
49, 896, 790
(61678,979)
-11.8%
GENERAL FUND
The General Fund is used to account for resources and expenditures that are available for
the City's general operations of city government functions.
RP_VP_nl1P_S
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.
.r
Intergovernmental Revenue
4.7%
Trans
0.2`,
Revenues by Source
Locally Levied Taxes
18.1%
VII
Fund Balance
33.6%
Services
0
Fines & Forfeitures
ies
3.1%
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
6291986
3.5%
Contractual Services
315861375
315751253
(11,122)
-0.3%
Other Charges /Svcs
410231904
319581705
(65,199)
-1.6%
Commodities
6481600
6831642
351042
5.4%
Other Operating Expenses
2441260
2071060
(37,200)
-15.2%
Total Operating Expenses
2616001374
2711511881
5511507
2.1%
Capital Outlay
18, 078, 229
17, 294,188
(784,041)
-4.3%
Transfer To Funds
212611534
212201979
(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
2011/12
2010/11
COMPARATIVE STAFFING LEVELS
5
� 120
�7
47 6
16
14 120
�4�6
r'
25 50
75 100 125
Charter School
■ Community Services
■ Community Development
Pol ice
■ Information technology
■ Finance
City Clerk's Office
■ City Manager
■ City Commission
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
GENERAL FUND
Legal City Clerk
g 0.6%
0.6%
Information Technology
2.2%
Finance
2.0% -
Office of the City Manager
2.0%
•k
City Com missio
0.3%
Police
35.6%
- -'-� Community Development
3.4%
i
X
toapitai vutiay
38.7%
Community Services
9.1%
W,--- Arts & Cultural Center
1.5%
�i
Non - Departmental
3.6%
Transfers
0.5%
Increase
2010/11
2011/12
(Decrease)
% Change
GENERAL GOVERNMENT
City Commission
1197927
1197938
11
0.0%
Office of the City Manager
8687416
8887673
207257
2.3%
Legal
2807000
2807000
-
0.0%
City Clerk
2867068
2707082
(157986)
-5.6%
Finance
8497590
8757064
257474
3.0%
Information Technology
9157901
9697176
537275
5.8%
Total Gen. Gov't
373197902
374027933
837031
2.5%
PUBLIC SAFETY
Police
14, 898, 377
15, 895, 719
9977342
6.7%
Comm. Development
174777308
175067872
297564
2.0%
Total Public Safety
1673757685
1774027591
170267906
6.3%
COMMUNITY SERVICES
Total Community Services
475847912
470697104
(515,808)
-11.3%
Arts & Cultural Center
6847875
6737253
(11,622)
-1.7%
572697787
477427357
(527,430)
-10.0%
OTHER NON - DEPARTMENTAL
Non - Departmental
176357000
176047000
(31,000)
-1.9%
Tranfers to Funds
272617534
272207979
(40,555)
-1.8%
Capital Outlay
1870787229
1772947188
(784,041)
-4.3%
Total other Non -Dept.
2179747763
2171197167
(855,596)
-3.9%
TOTAL
46, 940,137
46, 667, 048
(2737089)
-0.6%
Legal City Clerk
g 0.6%
0.6%
Information Technology
2.2%
Finance
2.0% -
Office of the City Manager
2.0%
•k
City Com missio
0.3%
Police
35.6%
- -'-� Community Development
3.4%
i
X
toapitai vutiay
38.7%
Community Services
9.1%
W,--- Arts & Cultural Center
1.5%
�i
Non - Departmental
3.6%
Transfers
0.5%
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 th 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
$172077734.
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. SoVa
City Manager
Xlv
Organization Chart
CITY OF AVENTURA
Ir
Residents
City Commission
City Attorney
City Manager
Administration
Legal Services
Budget Preparation
Customer )ervice
jects
Capital Projects
Personnel
Public Safety
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
I I
K-8 School
Finance
Department
Finance/Accounting
Purchasing
Risk Management
Arts & Cultural
Center
Department
Facility Management
Performing Arts Programming
Our Mission Statement
City Clerk
Minutes
Records Retention
Clerical Support
Elections
Information
Technology
Department
Communications
Community
Services
Department,
Community Facilities
Parks/Beautification
ROW/Median Maint.
Public Works
Mass Transit
Special Events
Recreation/Cultural
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
M a moo , 4
lip
iii
i� y C ii
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.
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1 1 - VUcrrtchcstLY
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.
1 -3
Always progressing...
Since the City's incorporation, millions of
dollars have been spent on infrastructure
improvements including streets, sidewalks,
lighting, park development, beautification
projects, drainage, pedestrian and safety
improvements. Some of these improvements
include:
• A state -of -the -art Government Center
provides a one - stop -shop for its residents
and houses all governmental operations,
including Commission Chambers, Police
Station and administrative offices.
• A 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 Aventu ra schoolchildren from
kindergarten to 8t" 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 28t" 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 307 19897 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)
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• 2000 Loan Debt Service (240)
• 2002 Loan Debt Service (250)
• F I FC 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
City 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
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.
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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.
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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 "M IG -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.
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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
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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
$3078157000.
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 1 St 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 1 St and October 1 St 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 1 St and interest
payments due on February 1St and August 1St
of each year with the final maturity on August
17 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 1 St 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
PnnlpCd (;a .qh
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 117756
Renter occupied housing units 67136
Seasonal, recreational and vacant
housing units 87228
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
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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:
Total Taxable
Ended
Roll
Real
Personal
Tax Exempt
Assessed
Se pte m be r 30,
Year
Prope rty
Prope rty
Real Property
Value
2002
2001
$ 3,752,226,238
$ 162,055,639
N/A
$ 3,914,281,877
2003
2002
4, 007, 501, 399
160, 384, 595
N/A
4,167, 885, 994
2004
2003
4,569,228,195
161,725,854
N/A
4,730,954,049
2005
2004
5, 378, 718, 735
178, 342, 801
N/A
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
7960790879842
216,861,227
(57993429462)
7924496069607
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 M illage M illage M illage
Av a ntu ra
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
S u rfs ide
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
8.8000
0.0000
Biscayne Park
1 8.99331
8.99331
0.0000
1 -19
Where Your Tax Dollars Go
Based on 2010/11 Tax Rates
Florida Inland
Navigation City of Aventura,
District_ 0.170/n 8.68 0 0
South F
Wai
Manage
District,
Eve rga Ides,
0.45%
Miami -Dade
County, 46.53%
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
M i I lages
9.2518
8.2490
0.0894
0.5346
0.0345
1.7261
19.8854
200
180
160
140
120
100
80
60
Comparison of Number of Employees
18 4a 188 r +A 186 185
17 0
160 #m 163 *0 164
■
■
MEN
120 ■ 119 J 119 0 121 � 120 � 120
logo 108 0 110
02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12
City Commission
Office of the City Manager
Legal
City Clerk's Office
Finance
Information Technology
Public Safety
Community Development
Arts & Cultural Center
Community Services
Charter School*
Total
Citywide I Police
02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12
7
7
7
7
7
7
7
7
7
7
5
5
5
5
5
5
5
5
4.6
4.6
0
0
0
0
0
0
0
0
0
0
2
2
2
2
2
2
2
2
2
2
10
12
11
12
8
8
7
7
7
7
0
0
0
0
5
5
5
6
6
6
108
108
110
115
120
119
119
121
120
120
12
11
11
10
10
10
9
9
8.4
8.4
0
0
0
0
0
0
0
0
0
0
16
16
16
17
24
31
28
28
28
27
0
0
2
2
3
3
3
3
3
3
160
163
164
170
184
190
185
188
186
185
* Included in Charter School Fund Budget Document
1 -21
f
'f*l� iti lip
SUMMARY OF
ALL FUNDS
lii� wlt• I � �ii�
2 -1
001
General Fund
110
Police Education Fund
120
Transportation Fund
140
Police Capital Outlay Impact Fee Fund
170
Park Development Fund
180
911 Fund
230 -290
Debt Service Funds
391
Capital Projects Fund
410
Stormwater Utility Fund
620
Police Off Duty Services Fund
2585795
Subtotal
2785004
Interfund Eliminations
2115650
Wtal Revenue
CITY OF "ENTURA
SUMMARY OF ALL FUNDS
2011/12
OPERATING & CAPITAL OUTLAY
REVENUE PROJECTIONS
$ 50,311,985 $ 52,263,206 $ 46,940,137 $ 34,062,472 $ 46,667,048
8,106
215367
185310
145526
115000
155585944
155345594
154825968
4985171
156425150
155714
165557
165557
165565
165557
55302
4935167
25246
25247
25246
2585795
2965919
2785004
1435642
2115650
257065563
1357795245
852875813
656095012
255675910
456095690
456845418
-
-
-
911,463
150215490
8415458
3655189
8415458
2685640
2285387
2405000
1185216
2405000
6056555202 7453395350 5851075493 4158305040 5252005019
(456805587) (450795669) (254255534) (9245965) (253035229)
$ 5559745615 $ 7052595681 $ 5556815959 $ 4059055075 $ 4958965790
EXPENDITURES
Operating Expenditures:
0101
City Commission
$ 1113249 $
1123385 $
1193927 $
593039 $
1193938
0501
Office of the City Manager
8583771
8603156
8683416
3963619
8883673
0601
Legal
3083658
2493159
2803000
993321
2803000
0801
City Clerk's Office
2693248
2483636
2863068
1063317
2703082
1001
Finance
7753748
8233517
8493590
4063331
8753064
1201
Information Technology
7433547
8283852
9153901
4153639
9693176
2001
Public Safety
1335933119
1436303148
1532703691
736453215
1632763119
4001
Community Development
139463000
232673859
134773308
130113571
135063872
5001
Community Services
539483167
630443565
630943912
233453018
533443104
7001
Arts & Cultural Center
1543479
3883987
6843875
2833027
6733253
9001
Non - Departmental
135723516
132383296
136353000
5533963
136043000
r Subtotal _
2632813502
2736923560
2834823688
1333223060
2838073281
Capital Outlay:
8001
City Commission
-
-
-
-
-
8005
Office of the City Manager
23452
13896
23000
-
43000
8006
Legal
-
-
-
-
-
8008
City Clerk's Office
13589
872
-
-
-
8010
Finance
33079
13918
63000
-
23000
8012
Information Technology
353926
1953825
3343000
73690
1113000
8020
Public Safety
7333920
8303954
132113912
4563985
133843500
8040
Community Development
23693
163880
473000
-
33500
8050
Community Services
6933817
138943059
197529864
190089748
194289700
8069
Charter School
-
-
-
-
-
8070
Arts & Cultural Center
23932,852
532613790
2353965
713167
-
8090
Non - Departmental
383280
-
-
-
1753000
8090
CIP Reserve
-
123436
1533213717
213569
1534123899
Subtotal
434443608
832163630
1839113458
135663159
1835213599
Non - Departmental:
9001
Transfer to Funds
-
-
-
-
-
9001
Debt Service
23706,178
1336153306
832873813
638023621
235673910
WSubtotall
237063178
1336153306
832873813
638023621
235673910
F_ Total Expenditures
$ 3334323288 $
4935243496 $
5536813959 $
2136903840 $
4938963790
2 -2
CITY OF AVENT URA
SUMMARY OF ALL FUNDS
2011/12
OPERATING & CAPITAL OUTLAY
DEPT./ APPROVED HALF YEAR CITY MANAGER
DIV. ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY 2008/09 2009/10 2010/11 2010/11 2011/12
1000/2999
Personal Services
$ 1635883386 $
1736463799 $
1833373235 $
839023241 $
1839673221
3000/3999
Contractual Services
439773649
535673246
530963375
233793953
438503253
4000/4999
Other Charges /Svcs
337723375
334813420
431283908
136343295
430783705
5000/5399
Commodities
5083195
5873662
6523600
3343507
6873642
5400/5999
Other Operating Expenses
4343897
4093433
2673570
713064
2233460
Subtotal
2632813502
2736923560
2834823688
1333223060
2838073281
6000/6999 Capital Outlay 434443608 832163630 1839113458
7000/7999 Debt Service 237063178 1336153306 832873813
8000/8999 Transfer to Funds - - -
135663159 1835213599
638023621 235673910
Total Expenditures $ 3354325288 $ 4955245496 $ 5556815959 $ 2156905840 $ 4958965790
COMPARATIVE PERSONNEL SUMMARY
City Commission
Office of the City Manager
Legal
City Clerk's Office
Finance
Information Technology
Public Safety
Community Development
Charter School*
Community Services
Arts & Cultural Center
Total Full Time Employees
Total Part Time Employees
* Included in Charter School Fund Budget Document
2 -3
2008/09 2009/10 2010/11 2011/12 II
5.0 5.0 4.b 4.b
2.0
2.0
2.0
2.0
7.0
7.0
7.0
7.0
5.0
6.0
6.0
6.0
119.0
121.0
120.0
120.0
9.0
9.0
8.4
8.4
3.0
3.0
3.0
3.0
16.0
16.0
16.0
15.0
173.0 176.0 174.0 173.0 II
12.0 12.0 12.0 12.0
CITY OF "ENTURA
FUND BALANCE ANALYSIS
DEPT./ APPROVED HALF YEAR CITY MANAGER
DIV. ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. DEPARTMENT 2008/09 2009/10 2010/11 2010/11 2011/12
GENERAL FUND (001)
Beginning Balance /Carryover
$
15,710,661
$
18,220,034
$
16,924,856
$
16,924,856
$
15,697,608
Revenues /Sources
349601,324
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
$
15,193,488
$
19,423,187
$
15,193,488
SPECIAL REVENUE FUNDS:
POLICE EDUCATION FUND (I 10)
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)
Ending Fund Balance
$
3,045
$
11,310
$
-
$
7,441
$
-
STREET MAINTENANCE FUND (120)
Beginning Balance /Carryover
$
-
$
63,606
$
2,968
$
2,968
$
130,000
Revenues /Sources
19558,944
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)
Fnding Fund Balance
$
221,817
$
2,968
$
-
$
(6,536)
$
-
POLICE CAPITAL OUTLAY IMPACT FEE FUND (140)
Beginning Balance /Carryover
$
-
$
16,337
$
16,557
$
16,557
$
16,557
Revenues /Sources
1 5,714
220
-
8
-
Expenditures /Uses
(8,091)
-
(16,557)
-
(16,557)
Ending Fund Balance
$
7,623
$
16,557
$
-
$
16,565
$
-
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)
Ending Fund Balance
$
(276,626)
$
2,246
$
-
$
2,247
$
-
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)
Ending Fund Balance
$
65,793
$
55,004
$
-
$
(2,603)
$
-
DEBT SERVICE FUNDS (230 -290)
Beginning Balance /Carryover
$
-
$
20,793
$
15,535
$
15,535
$
-
Revenues /Sources
29706,563
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)
Ending Fund Balance
$
385
$
163,939
$
-
$
(193,609)
$
-
CAPITAL PROJECT FUNDS (320 -391)
Beginning Balance /Carryover
$
-
$
1,676,838
$
-
$
-
$
-
Revenues /Sources
49609,690
3,007,580
-
-
-
Expenditures /Uses
(2,932,852)
(4,684,418)
-
-
EWnding Fund Balance
$
1,676,838
$
-
$
-
$
-
$
-
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)
Ending Fund Balance
$
260,288
$
178,239
$
-
$
(21,554)
$
-
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)
Ending Fund Balance
$
49,763
$
25,332
$
-
$
10,666
$
-
2 -4
a
■ *� i moo 1 ;1
do= �1
��■ ro
gym �.�.
Ia F +I
1, � r
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
APPROVED HALF YEAR CITY MANAGER
ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
CATEGORY 2008/09 2009/10 2010/11 2010/11 2011/12
Current Revenues
Transfers
Carryover
Total Revenues
$ 3494779324 $ 3399189172 $ 2998519281 $ 1790559616 $ 3098879190
1249000 1259000 1649000 829000 829250
1597109661 1892209034 1699249856 1699249856 1596979608
$ 5093119985 $ 5292639206 $ 4699409137 $ 3490629472 $ 4696679048 II
EXPENDITURES
DEPT./ APPROVED HALF YEAR CITY MANAGER
DIV. ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. DEPARTMENT 2008/09 2009/10 2010/11 2010/11 2011/12
Operating Expenditures:
1129385 $
0101
City Commission
0501
Office of the City Manager
0601
Legal
0801
City Clerk's Office
1001
Finance
1201
Information Technology
2001
Public Safety
4001
Community Development
5001
Community Services
7001
Arts & Cultural Center
9001
Non- Departmental
492149158
S ubtota I
Capital Outlay
1549479
8005
Office of the City Manager
8006
Legal
8008
City Clerk's Office
8010
Finance
8012
Information Technology
8020
Public Safety
8040
Community Development
8050
Community Services
8070
Arts & Cultural Center
8090
Non - Departmental
8090
CIP Reserve
-
S ubtota I
1591939488
Transfer to Funds
1591939488
S ubtota I
298709337
Tota I
$ 1119249 $
1129385 $
1199927 $
8589771
8609156
8689416
3089658
2499159
2809000
2699248
2489636
2869068
7759748
8239517
8499590
7439547
8289852
9159901
1392709179
1493009121
1498989377
199469000
292679859
194779308
492149158
491389842
495849912
1549479
3889987
6849875
195729516
192389296
196359000
59,039 $
396,619
99,321
106,317
406,331
415,639
7,466,335
1,011,571
1,612,774
283,027
553,963
119,938
888,673
280,000
270,082
875,064
969,176
15,895,719
1,506,872
4,069,104
673,253
1,604,000
2492249553
2594569810
2696009374
1294109936
2791519881
29452
19896
29000
-
49000
19589
872
-
-
-
3,079
19918
69000
-
29000
359926
1959825
3349000
79690
1119000
7259829
8309954
192119912
4569985
193849500
29693
169880
479000
-
39500
4079596
192329184
190479864
8499542
4209700
-
5779372
2359965
719167
-
38,280
-
-
-
1759000
-
129436
1591939488
219569
1591939488
19217,444
298709337
1890789229
194069953
179294,188
493369587
396569469
292619534
8429965
292209979
493369587
396569469
292619534
8429965
292209979
$ 2997789584 $
3199839616 $
4699409137 $
1496609854 $
4696679048
2 -6
CITY OF AVENT URA
GENERAL FUND - 001
CATEGORY SUMMARY
2011/12
REVENUE PROJECTIONS
APPROVED
HALF YEAR
CITY MANAGER
OBJECT
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
CODE
CATEGORY
2008/09
2009/10
2010/11
2010/11
2011/12
310000/319999
Locally Levied Taxes
$ 2396749227 $
2196609616 $
2091439154 $
1393459928
$ 2094239826
320000/329999
Licenses & Permits
497699085
590379907
493859000
7869548
498259000
330000/339999
Intergovernmental Revenues
293989865
293009315
291759677
190439605
291709219
340000/349999
Charges for Services
194579659
196819015
197809450
7879688
198209200
350000/359999
Fines & Forfeitures
198939654
298899747
9479000
190169716
194579000
360000/369999
Miscellaneous Revenues
2839834
3489572
4209000
759131
1919000
380000/389999
Transfer from Funds
1249000
1259000
1649000
829000
829250
399900/399999
Fund Balance
1597109661
1892209034
1699249856
1699249856
1596979608
Total Available General Fund
$ 5093119985 $
5292639206 $
4699409137 $
3490629472
$ 4696679103
EXPENDITURES
APPROVED
HALF YEAR
CITY MANAGER
OBJECT
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
CODE
CATEGORY
2008/09
2009/10
2010/11
2010/11
2011/12
1000/2999
Personal Services
1693699509
1794439744
1890979235
897949691
1897279221
3000/3999
Contractual Services
395009243
399339521
395869375
196479709
395759253
4000/4999
Other Charges & Services
396759812
393679315
490239904
195729577
399589705
5000/5399
Commodities
5089195
5879632
6489600
3349407
6839642
5400/5499
Other Operating Expenses
1709794
1249598
2449260
619552
2079060
Total operating expenses
24,224,553
2594569810
269600,374
12,4109936
27,151,881
600016999
Capital Outlay
192179444
298709337
1890789229
194069953
1792949188
8000/8999
Transfer to Funds
493369587
396569469
292619534
8429965
292209979
Total expenditures
$ 2997789584 $
3199839616 $
4699409137 $
1496609854
$ 4696679048
2 -7
CITY OF AVENTURA
� GENERAL FUND - 001
FUND BALANCE ANALYSIS
2011/12
REVENUE PROJECTIONS
APPROVED HALF YEAR CITY MANAGER
ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
CATEGORY 2008109 2009110 2010111 2010111 2011112
Beginning Fund Balance
$ 1537103661 $
1832203034 $
1639243856 $
1639243856 $
1536973608
Revenues /Sources:
Operating Expenditures
Locally Levied Taxes
0101
City Commission
$ 1119249
$ 1129385
Property Taxes
$ 1531893005 $
1332533848 $
1139403154 $
1031453506 $
1230053146
Section 185 Premium Tax
265,314
2843381
2843000
-
284,000
Utility Taxes
435903306
4,7683491
4,5513000
1,947,471
43809,680
Unified Comm. Tax
2,8613566
216793607
216003000
1,120,810
23600,000
City Business Tax
7683036
6743289
7683000
1323141
7253000
M Subtotal
23,674,227
21,660,616
20,143,154
13,345,928
20,423,826
4159639
Licenses & Permits
437699085
5,0373907
4,3853000
786,548
43825,000
Intergovernmental Rev.
233983865
2,3003315
2,175,677
1,043,605
23170,219
Charges for Services
13457,659
1,681,015
1,780,450
787,688
1,820,200
Fines & Forfeitures
13893,654
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
1243000
1253000
1643000
82,000
82,250
Subtotal
10,927,097
12,3823556
9,8723127
3,791,688
103545,669
27,151,881
Capital Outlay Expenditures
152179444
Total Revenues /Sources
$ 34,601,324 $
34,043,172 $
303015,281 $
1731373616 $
30,9693495
APPROVED HALF YEAR CITY MANAGER
OBJECT ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
CODE CATEGORY 2008109 2009110 2010111 2010111 2011112
•
Expenditures /Uses:
Operating Expenditures
0101
City Commission
$ 1119249
$ 1129385
$ 1199927 $
599039 $
1199938
0501
Office of the City Manager
8589771
8609156
8689416
396,619
888,673
0601
Legal
3089658
2499159
2809000
99,321
280,000
0801
City Clerk's Office
269,248
2485636
2865068
106,317
270,082
1001
Finance
7759748
8239517
8499590
4069331
8759064
1201
Information Technology
7439547
8289852
9159901
4159639
9699176
2001
Public Safety
1392709179
14,3009121
14,8989377
7,466,335
159895,719
4001
Community Development
199469000
2,2679859
1,477,308
1,011,571
19506,872
5001
Community Services
492149158
491389842
495849912
196129774
490699104
7001
Arts & Cultural Center
154,479
3885987
6845875
283,027
673,253
9001
Non - Departmental
195729516
192389296
196359000
5539963
196049000
Total Operating Expenditures
24,2249553
25,456,810
26,6009374
12,4109936
27,151,881
Capital Outlay Expenditures
152179444
298709337
298849741
194069953
291009700
Interfund Transfers Out
4,3369587
3,6569469
2,2619534
842,965
29220,979
Tot
2997789584
3199839616
3197469649
1496609854
3194739560
Ending Fund Balance
Designated for
Capital Improvements
2095339401
20,2799590
15,1939488
19,401,618
159193,543
•
M i MM IIt
aim I �jt
to *�
L �M
r �:
REVENUE
PROJECTIONS
2 -9
CITY OF AVENTURA
�ENERAL FUND - 001
REVENUE PROJECTIONS
2011/12
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
Locally Levied Taxes
3111000
Ad Valorem Taxes - Current $
1590629722 $
1295859864 $
1198799670 $
1090069293 $
1199559146
3112000
Ad Valorem Taxes - Delinquent
1269283
6679984
609484
1399213
509000
3125200
Section 185 Premium Tax
2659314
2849381
2849000
-
2849000
3141000
Utility Tax - Electric
397069940
398859934
397009000
195529144
399089625
3143000
Utility Tax -Water
8319390
8439039
8009000
3519706
8509000
3144000
Utility Tax -Gas
519976
399518
519000
439621
519000
3149000
Unified Communications Tax
298619566
296799607
296009000
191209810
296009000
3161000
City Business Tax
7689036
6749289
7689000
1329141
7259000
Subtotal
2396749227
2196609616
2091439154
1393459928
2094239771
Licenses & Permits
3221000
Building Permits
9979205
193039630
7009000
5999167
193009000
3221500
Radon /Code Comp Admn. Fee
52
353
-
19370
-
3222000
Certificate of Occupancy
1189636
339804
159000
129483
109000
3231000
Franchise Fee - Electric
391309232
391969576
391509000
-
299919000
3234000
Franchise Fee -Gas
679928
429675
659000
-
659000
3237100
Franchise Fee - Sanitation
4159924
4179541
4209000
1499157
4209000
3238000
Franchise Fee - Towing
309093
309093
309000
159046
309000
3291000
Engineering Permits
99015
139235
59000
99325
99000
�btota I a
497699085
590379907
493859000
7869548
498259000
Intergovernmental Revenues
3312000
ARRA Funds
-
1409241
-
-
-
3312100
Bulletproof Vests
89334
49936
-
39579
-
3312251
Aggressive Driving Program
1209145
-
-
-
-
3312276
American Recovery Reinvestmer
-
-
-
649363
-
3312550
Byrne Grant
148
59910
-
529
79542
3312910
FEMA
739996
141
-
-
-
3342009
Justice Assistance Grant
59653
-
-
-
-
3342090
Misc. State Grants
309270
159010
-
-
-
3344901
Maintenance Agreement Paymer
89677
89677
89677
29169
89677
3351200
State Revenue Sharing
3479225
3469523
3509000
1669426
3509000
3351500
Alcoholic Beverage License
169745
199551
159000
19640
209000
3351800
Half Cent Sales Tax
197319828
197019703
197509000
7889585
197259000
3354930
Fuel Tax Refund
119208
159013
89000
39559
159000
3382000
County Business Tax
449636
429610
449000
129755
449000
ff Subtotal
293989865
293009315
291759677
190439605
2,170,219
Charges For Services
3413000
Certificate of Use Fees
59145
49375
59200
29345
59200
3419000
Election Filing Fees
-
-
250
-
-
3419500
Lien Search Fees
479708
759362
259000
429250
359000
3421300
Police Services Agreement
5089521
6629796
7609000
3169667
7609000
3425000
Development Review Fees
739270
779726
259000
359193
359000
3471000
Rec /Cultural Events
559189
359619
609000
109168
359000
3472000
Parks & Recreation Fees
1249206
1369431
1259000
919899
1259000
3472500
Community Center Fees
1819844
2189445
1759000
1579884
2009000
3474000
Founders Day
349200
249783
359000
239354
309000
3475000
Summer Recreation
4279576
4459478
4209000
289589
4459000
3476001
AACC Fees and Rentals
-
-
1509000
799339
1509000
Subtotal
194579659
196819015
197809450
7879688
198209200
2 -11
Fines & Forfeitures
3511000
County Court Fines
4019368
4009442
3909000
1689144
4009000
3541000
Code Violation Fines
169312
219544
79000
69900
79000
3542000
Intersection Safety Camera Progi
194759974
294679761
5509000
8419672
190509000
NEWSubtota JW
198939654
298899747
9479000
190169716
194579000
Misc. Revenues
3611000
Interest Earnings
2349623
2599277
3509000
209146
1509000
3644200
Sale of Assets
279096
169162
59000
259738
59000
3644910
Lost/Abandoned Property
529
-
-
-
-
3662000
AACC Contributions
-
19000
-
-
-
3662010
Brick Pavers
-
69550
259000
19800
39000
3662020
Honor Roll
-
329500
159000
39000
39000
3691000
Cobra Billings
-
-
-
-
-
3699000
Misc. Revenues
219586
339083
259000
249447
309000
Subtotal
2839834
3489572
4209000
759131
1919000
Non - Revenue
3811018
Transfer from 911 Fund
949000
1259000
1649000
829000
829250
3811019
Transfer from Charter School Op
309000
-
-
-
-
3999000
Carryover
1597109661
1892209034
1699249856
1699249856
1596979608
=Subtotal
1598349661
1893459034
1790889856
1790069856
1597799858
Total Available General Funs $
5093119985 $
5292639206 $
4699409137 $
3490629472 $
4696679048
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: Ad Valorem Tares - Current
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.
Ail Valorem Taxes - Delinquent
u,uou
M UA
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.
Utility Tax - EI trio
,OCO,
�1,�rx�,rxx.M
51,❑i]�M,C�1
$.5C1fM,�1[XM
- r
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.
Uti lit)f Tax - Water
Pgoflo,
� au€r�a�au
$4 LICMJUM
$ 3w,uuu
0.000
�1 �l�fllxl
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.
UtiIity Tax - Gas
F;LI,O0
%r).CU0
U,(OUU
$) LI,
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.
Unified Communications Tax
• f.
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 Tax
nn,onn
� rr�,rxX.M
�,nrn
$500'uw
. a400,"
o0,OW
'e-
-P rV T
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.
5�.�ou�aur�
Savo
$1U
Building Permits
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.
Franchise Fee - Electric
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$
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
��uuuu
$Atom
tat 0W
sick"
3237100 Franchise Fee - Sanitation — The City issues solid waste franchises to the private
sector for all areas of the City. In addition a fee of 10% was adopted for the private
companies to utilize the City's rights -of -way. The amount projected is based on historical
collections.
Franchise Fee - Sanitation
90,om
M,Of
�am,om
1001000
n,�an
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 b the State. The portion which
g Y
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
S4WAJUU
�mflo M
pffl,flm
$150,00U
rxM,000
u, Um
f
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.
Half Gera .sales Tax
511 :9M
$1,; o, ,
$1,;OC €'UUU
�1,7.ED,0 MiM
$I- 1UU,UUO
�i,6�M,UUU
�1,fU<lrflLl[M � .
$1, 5 500 MCM
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.
County Business Tax
Flu. r(ao
���JFLlI JLJ
Or UOU
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 Carry — 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
ewe
CITY
COMMISSION
2 -19
CITY OF AVENTURA
CITY COMMISSION
2011/12
DEPARTMENT DESCRIPTION
The City Commission is the community's legislative body which acts as the decision - making entity that
establishes policies and ordinances to meet the community's needs on a proactive basis. The City
Commission is committed to providing the best possible professional government and the delivery of
quality service levels that reflect community priorities and maintain the quality of life for all residents.
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
1000/2999
Personal Services $
629168 $
629165 $
629063 $
3000/3999
Contractual Services
-
-
-
4000/4999
Other Charges & Services
349657
349958
369764
5000/5399
Commodities
461
39049
39300
5400/5499
Other Operating Expenses
139963
129213
179800
Commissioner
Total Operating Expenses $
1119249 $
1129385 $
1199927 $
319119 $
629063
1 89300
379775
58
3,300
99562
169800
599039 $ 1199938 II
Position No.
Position Title
PERSONNEL ALLOCATION SUMMARY
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 HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
2 -21
PERSONAL SERVICES
1210
Commission Salaries $
559000 $
55,000 $
555000 $
279500 $
559000
2101
FICA
65859
65938
65865
35504
65865
2401
Workers' Compensation
309
227
198
115
198
Subtotal
625168
625165
625063
315119
625063
OTHER CHARGES & SERVICES
4030
Legislative Expenses
349657
345958
365764
189300
379775
Subtotal
345657
345958
365764
1 89300
379775
COMMODITIES
5101
Office Supplies
-
192
300
29
300
5290
Other Operating supplies
461
25857
35000
29
35000
Subtotal
461
35049
35300
58
35300
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
75297
25429
75800
85732
75800
5420
Conferences & Seminars
6,666
95784
105000
830
95000
F6bt
13,963
12,213
175800
99562
169800
5 Total City Commission $
1115249 $
1125385 $
1195927 $
599039 $
1199938
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
a
■ *� � I �iil
OFFICE OF THE
CITY MANAGER
2 -23
CITY OF AVENTURA
OFFICE OF THE CITY MANAGER
2011/12
DEPARTMENT DESCRIPTION
Maintain a City government structure that represents the needs of the community and provides quality
services in an efficient, businesslike and professional manner. Responsible for the overall
management of all functions and activities of the City's operations, preparation of annual budget and
5 -year CIP document and ensures the proper implementation of policies and ordinances adopted by
the City Commission. Provides recommendations and solutions to community concerns. Utilizes
customer service focus process to respond to citizen requests. Coordinates personnel function for
City operations.
1000/2999
Personal Services
$ 7289892 $
7419855 $
7059116 $
3089246 $
7279373
3000/3999
Contractual Services
539388
529776
539000
259105
539000
4000/4999
Other Charges & Services
679651
579267
919500
609422
919500
5000/5399
Commodities
29692
29069
59500
725
59500
5400/5499
Other Operating Expenses
69148
69189
139300
29121
119300
1.0
Total operating expenses
$ 8589771 $
8609156 $
8689416 $
3969619 $
8889673
Position No. Position Title
PERSONNEL ALLOCATION SUMMARY
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
2 -24
Office of the City Manager
Organization Chart
City Manager
City Manager's Capital Projects Assistant to City
Secretary Manager /Code Officer Manager /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 10t" 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
2 -26
ACTUAL
ACTUAL
PROJECTED
ESTIMATE
2008/09
2009/10
2010/11
2011/12_
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
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL
PROPOSAL
NO. CATEGORY RECAP
2008/09 2009/10 2010/11
2010/11
2011 /12
2 -27
PERSONAL SERVICES
67,651
57,267
91,500
60,422
915500
1201
Employee Salaries $
516,494 $
540,156 $
507,314 $
230,331 $
5155263
2101
FICA
305316
315908
355826
145581
395418
2201
Pension
875602
775321
885852
205162
895725
2301
Health, Life & Disability
895000
885706
675404
415907
775078
2401
Workers' Compensation
55480
35764
55720
15265
55889
Subtotal E
7285892
7415855
7055116
3085246
7275373
5410
Subscriptions & Memberships
45390
35835
65800
15391
CONTRACTUAL SERVICES
5420
Conferences & Seminars
15678
25254
35000
3140
Background -New Employees
96
(34)
-
-
-
3170
Lobbyist Services
505000
505060
505000
255000
505000
3180
Medical Exams -New Employees
35292
25750
35000
105
35000
25121
WSubtota
535388
525776
535000
255105
535000
396,619 $
8885673
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
25500
25011
45000
244
43000
4040
Administrative Expenses
147
(160)
600
-
600
4041
Car Allowance
115400
115400
115400
55700
115400
4101
Communication Services
15952
25338
25500
15323
25500
4701
Printing & Binding
642
334
35000
441
35000
4710
Printing /Newsletter
435738
345635
535000
455250
535000
4910
Advertising
75272
65709
175000
75464
175000
2 -27
Subtotal
67,651
57,267
91,500
60,422
915500
COMMODITIES
5101
Office Supplies
25260
15495
45000
639
43000
5120
Computer Operating Supplies
-
-
15000
86
15000
5290
Other Operating Supplies
432
574
500
-
500
Subtotal
25692
25069
55500
725
55500
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
45390
35835
65800
15391
53800
5420
Conferences & Seminars
15678
25254
35000
730
35000
5450
Training
80
-
25500
-
15500
5901
Contingency
-
100
15000
-
15000
Subtotal'
65148
65189
135300
25121
115300
Total City Manager $
8585771 $
860,156 $
868,416 $
396,619 $
8885673
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 purpose is essential in order to keep
informed of changing and new developments in the field of City Management, local
government and personnel.
Florida City & County Manager's Association
International City Management Association
Florida League of Cities
Miscellaneous Management Seminars
IPMA or other Personnel Related
Florida Public Personnel Association
2 -28
ad
-29
* woo' +'.
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Wis. 1
4
LEGAL
CITY OF AVENTURA
LEGAL
2011/12
DEPARTMENT DESCRIPTION
To provide legal support and advice to the City Commission, City Manager, Department Directors and
advisory boards on all legal issues affecting the City.
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services 306,498 2439197 2759000 99,321 275,000
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5499 Other Operating Expenses 25160 51962 55000 - 59000
Total Operating Expenses $ 308,658 $ 249,159 $ 280,000 $ 99,321 $ 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.
PERFORMANCE WORKLOAD INDICATORS
1. Positive compliance with all rules and regulations.
2. Number of documents prepared.
3. Litigation is avoided or concluded to the City's satisfaction.
4. Number of meetings attended.
2 -30
CITY OF AVENTURA
LEGAL
2011/12
BUDGETARY ACCOUNT SUMMARY
001 -0601 -514
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
CONTRACTUAL SERVICES
3120 Prof. Services - Legal $
3069498 $
2439197 $
2759000 $
999321 $ 2759000
3301 Court Costs & Fees
-
-
-
- -
Subtotal
3069498
2439197
2759000
999321 2759000
OTHER OPERATING EXPENSES
5901 Contingency
29160
59962
59000
- 59000
Subtotal
29160
59962
59000
- 59000
Total Legal $
3089658 $
2499159 $
2809000 $
999321 $ 2809000
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
-P
J *r'
CITY CLERK'S
OFFICE
I
2 -32
CITY OF AVENTURA
CITY CLERK'S OFFICE
2011/12
DEPARTMENT DESCRIPTION
To record and maintain an accurate record of the official actions of the City Commission and Advisory
Boards. Serve as the local Elections Supervisor. Provide notice of all required meetings, effect legal
advertising and respond to public records requests. Implement and maintain records management
program. Administer publication and supplement of City Code Book. Maintain custody of City Seal
and all City records. Assist in preparation of agenda items, prepare and distribute agenda packages
and recaps. Schedule Code Enforcement Hearings and provide administrative support to Special
Master. Provide clerical support to the City Commission. Assist City Manager's Office with special
projects.
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
1000/2999
Personal Services
$ 2059383 $
2109694 $
2149668 $
919268 $
2159382
3000/3999
Contractual Services
-
-
-
-
-
4000/4999
Other Charges & Services
599176
349325
649500
119032
489000
5000/5399
Commodities
29742
29353
49400
39383
49400
5400/5499
Other Operating Expenses
19947
19264
29500
634
29300
Total Operating Expenses
$ 2699248 $
2489636 $
2869068 $
1069317 $
2709082
PERSONNEL ALLOCATION SUMMARY
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
-
Tota 1
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
CITY CLERK'S OFFICE
2011/12
OBJECTIVES
1. To maintain accurate minutes of the proceedings of the City Commission, Advisory Boards and
other Committees of the City.
2. To publish and post public notices as required by law.
3. To maintain custody of City records and promulgate procedures for the orderly management,
maintenance, retention, imaging and destruction of said records.
4. To provide clerical support to City Commissioners, including mail, correspondence, travel and
conference registration, preparation of proclamations and certificates.
5. To administer the publication, maintenance and distribution of the Code Book and supplements.
6. To conduct municipal elections in accordance with City, County and State laws.
7. To establish and coordinate the City's records management program in compliance with state law.
8. To effect legal advertising to fulfill statutory requirements of local and state law.
9. To prepare and provide for distribution of agenda packages to Commission, staff, citizens and
provide for placement of same on the City's website and prepare and distribute recaps of
Commission meetings.
10. To schedule Code Enforcement Hearings and provide clerical support to Special Master.
11. To fulfill information and public records requests within 72 hours.
PERFORMANCE WORKLOAD INDICATORS
2 -35
ACTUAL
ACTUAL
PROJECTED
ESTIMATED
2008/09
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
17488
850
17000
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
2011/12
BUDGETARY ACCOUNT SUMMARY
001 - 0801 -519
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
2 -36
PERSONAL SERVICES
1201
Employee Salaries $
1549004 $
1599562 $
1579352 $
709132 $
1619404
1401
Overtime
611
607
300
226
600
2101
FICA
119373
119785
129037
49819
129347
2201
Pension
209392
189952
239157
79494
239752
2301
Health, Life & Disability
189487
199373
219256
89407
169698
2401
Workers' Compensation
516
415
566
190
581
Subtotal
2059383
2109694
2149668
919268
2159382
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
-
-
39500
-
29000
4041
Car Allowance
69000
69000
69000
39000
69000
4101
Telephone
457
127
500
200
500
4701
Printing & Binding
498
305
39000
59
39000
4730
Records Retention
29245
135
59000
916
59000
4740
Ordinance Codification
19729
39974
19500
400
19500
4911
Legal Advertising
489247
239784
309000
69457
309000
4915
Election Expenses
-
-
159000
-
-
Subtotal
599176
349325
649500
119032
489000
COMMODITIES
5101
Office Supplies
29063
19724
39000
29272
39000
5120
Computer Operating Supplies
562
531
600
529
600
5290
Other Operating Supplies
117
98
800
582
800
Subtotal
29742
29353
49400
39383
49400
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
19099
19124
19300
584
19300
5420
Conferences & Seminars
848
140
19200
50
19000
JFSubtotal
19947
19264
29500
634
29300
Total City Clerk $
2699248 $
2489636 $
2869068 $
1069317 $
2709082
2 -36
CITY CLERK'S OFFICE
BUDGET JUSTIFICATIONS
4001 Travel & Per Diem — Provides for attendance at the International Institute of Municipal
Clerks Conferences, Florida Association of City Clerks Conference and Training Institute,
Florida League of Cities Conferences.
4730 Records Retention — Costs associated with imaging of records to maintain records
management program.
4740 Ordinance Codification — Costs associated with the official codification of City
Ordinances.
4911 Legal Advertising — Costs incurred to satisfy legal requirements of State Statutes,
County and City Code.
5410 Subscription & Memberships — This line item is used to fund memberships with
professional organizations and subscriptions.
Florida Association of City Clerks
International Institute of Municipal Clerks
Miami -Dade County Municipal Clerks Association
Newspapers
2 -37
f*m� OMNIti
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rt
FINANCE
2 -38
CITY OF AVENTURA
FINANCE
2011/12
DEPARTMENT DESCRIPTION
To provide overall financial and support services to the organization which includes accounting, cash
management, purchasing, risk management, financial planning and budgetary control.
1000/2999
Personal Services
$ 6889529 $
7229318 $
7499090 $
3479624 $
7769024
3000/3999
Contractual Services
599079
689759
619700
479150
599100
4000/4999
Other Charges & Services
149221
189449
209700
59118
209340
5000/5399
Commodities
79443
79304
89600
39940
109100
5400/5499
Other Operating Expenses
69476
69687
99500
29499
99500
1.0
Total Operating Expenses
$ 7759748 $
8239517 $
8499590 $
4069331 $
8759064
PERSONNEL ALLOCATION 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
Tota 1
7.0
7.0
7.0
7.0
2 -39
=
• , I 1 •
OE M
A ll�� 11
III t.--Mm
Customer Service
Representative 11
Finance Department
Organization Chart
� 2r,7TTR3-
2-40
9a3UEMME=
Executive Assistant/Risk
Manager Coordinator
ama= I
CITY OF AVENTURA
FINANCE
2011/12
OBJECTIVES
1. Invest idle funds in accordance with the City's Investment Policy 100% of the time.
2. Issue Comprehensive Annual Financial Report (CAFR) by March 31 of each year.
3. Obtain Government Finance Officers Association's Certificate of Achievement for Excellence
in Financial Reporting for CAFR each year.
4. Produce /distribute quarterly financial monitoring reports within 30 days of quarter -end.
5. Annually review adequacy of purchasing procedures.
6. Issue purchase orders within two (2) business days of approval.
7. Process all invoices within ten (10) business days of approval.
8. Process bi- weekly payroll /related reports in a timely and accurate manner.
9. Annually review adequacy of insurance coverage.
PERFORMANCE WORKLOAD INDICATORS
2 -41
ACTUAL
ACTUAL
PROJECTED
ESTIMATE
2007/08
2008/09
2009/10
2010/11
% 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 G FOA 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 PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
2 -42
PERSONAL SERVICES
1201
Employee Salaries
$ 4839701 $
5219668 $
5319812 $
2609260 $
5469437
1401
Overtime
-
-
-
-
-
2101
FICA
349641
369255
409684
179241
419802
2201
Pension
699674
599967
769917
179159
799033
2301
Health, Life & Disability
989901
1039108
999517
529305
1069785
2401
Workers' Compensation
19612
19320
160
659
19967
Subtotal
6889529
7229318
7499090
3479624
7769024
CONTRACTUAL SERVICES
3190
Prof. Services
79515
39259
79200
19725
79600
3201
Prof. Services - Auditor
519564
659500
549500
459425
519500
WS
599079
689759
619700
479150
599100
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
39887
39444
79000
19565
79000
4101
Communication Services
19221
19141
19200
387
840
4610
R &M - Vehicles
29188
19348
19500
66
19500
4650
R &M- Office Equipment
-
-
500
-
500
4701
Printing & Binding
29777
29586
49000
577
49000
4910
Advertising
49148
99930
69000
29523
69000
4990
Other Current Charges
-
-
500
-
500
Subtotal
149221
189449
209700
59118
209340
COMMODITIES
5101
Office Supplies
49000
39861
59000
19456
59000
5120
Computer Operating Supplies
911
531
800
529
800
5220
Gas & Oil
29279
29902
29500
19955
49000
5290
Other Operating Supplies
253
10
300
-
300
Subtotal
79443
79304
89600
39940
109100
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
39641
39006
39500
854
39500
5420
Conferences & Seminars
29107
29811
49000
19645
49000
5450
Training
694
870
19500
-
19500
5901
Contingency
34
-
500
-
500
Subtotal
69476
69687
99500
29499
99500
Total Finance
$ 7759748 $
8239517 $
8499590 $
4069331 $
8759064
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
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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 HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
1000/2999
Personal Services
$ 5639697 $
6649571 $
6949501 $
3289917 $
3000/3999
Contractual Services
29450
59257
109000
19187
4000/4999
Other Charges & Services
1499981
1389199
1799540
809546
5000/5399
Commodities
189852
149557
189300
39008
5400/5499
Other Operating Expenses
89567
69268
139560
19981
Total Operating Expenses
$ 7439547 $
8289852 $
9159901 $
4159639 $
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2008/09
9201
Information Technology Director
8701
Network Administrator II
1402
Network Administrator 1
8001
Webmaster /Communications Specialist
9501
IT Project Coordinator
9701
Support Specialist
1.0
Tota I
734,626
10,000
192,690
18,300
13,560
969,176 II
2009/10 2010/11 2011/12 II
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
-
1.0
1.0
1.0
1.0
1.0
1.0
1.0
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
INFORMATION TECHNOLOGY
2011/12
OBJECTIVES
1. Provide a secure computer network for applications, sharing of common files, email, etc.
2. Provide a central computer system that serves the information management needs of all
departments.
3. Provide help desk services for all City staff.
4. Develop a 3 - 4 year replacement cycle for computing equipment.
5. Expand E- Government applications and services.
6. Address departmental and customer requests to enhance the information on the City's,
ACES' and Aventura Arts & Cultural Center's websites.
7. Enhance the City's intranet to provide timely information to City staff.
8. Deliver a consistent message to the City's customers by coordinating communications.
9. Improve AVTV and the City's Information Radio Station WPZQ420 1650AM by keeping
information accurate and current and by varying programming.
10. Coordinate the creation and distribution of the City's periodical publications including
newsletters and annual report.
11. Provide training on computer applications and computer related topics.
PERFORMANCE WORKLOAD INDICATORS
2 -47
ACTUAL
ACTUAL
PROJECTED
ESTIMATED
2008/09
2009/10
2010/11
2011/12
% 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
37396
37272
37100
37100
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
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010111 2010111 2011/12
2 -48
PERSONAL SERVICES
1201
Employee Salaries $
4039998 $
485,932 $
4979811 $
2505011 $
5119501
2101
FICA
295386
345813
385083
175200
395130
2201
Pension
575214
515097
715032
95054
725986
2301
Health, Life & Disability
715756
915500
859788
525016
1099173
2401
Workers' Compensation
15343
15229
19787
636
19836
Subtotal
5635697
6645571
6949501
3285917
7349626
CONTRACTUAL SERVICES
3130
Computer Programmer
-
35437
85000
437
-
3190
Other Prof. Services
29450
15820
29000
750
109000
Subtotal
25450
55257
1 09000
15187
1 09000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
35772
15632
55300
15300
55300
4041
Car Allowance
65000
65000
65000
35000
65000
4101
Communication Services
79408
75079
89200
45237
89500
4650
R &M- Office Equipment
1299526
1085344
1339790
625722
1459440
4701
Printing & Binding
292
305
500
82
500
4851
Web Page Maintenance
25983
95339
75500
844
75500
4852
Email Hosting Services
-
55500
185000
85361
195200
4990
Other Current Charges
-
-
250
-
250
Subtotal
1495981
1385199
1799540
805546
1929690
COMMODITIES
5101
Office Supplies
15595
15522
35000
719
35000
5120
Computer Operating Supplies
175257
135035
155000
25289
155000
5290
Other operating supplies
-
-
300
-
300
Subtotal
189852
145557
189300
35008
189300
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
672
889
25460
15383
25460
5420
Conferences & Seminars
25606
15264
35100
598
35100
5450
Training
59289
45115
89000
-
89000
Subtotal
85567
65268
1 39560
15981
1 39560
Total Information Technology $
7439547 $
8285852 $
9159901 $
4155639 $
9699176
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
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
fund memberships with
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 17400
2 -50
PUBLIC SAFETY
2 -51
CITY OF AVENTURA
POLICE
2011/12
DEPARTMENT DESCRIPTION
To provide a professional, full service, community oriented Police Department. Respond to all
calls for service in a timely and professional manner. Ensure that all crimes are thoroughly
investigated and those who are arrested are successfully prosecuted. Interact with the
community and create partnerships that enhance law enforcement, crime prevention and quality
of life issues.
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
1000/2999
Personal Services
$ 1251525947 $
13,096,247 $
13,573,877 $
61755,140 $
14,133,177
3000/3999
Contractual Services
323155
283508
443500
355396
4373500
4000/4999
Other Charges & Services
6023433
6153479
6973000
3435097
6993000
5000/5399
Commodities
4305094
5115705
5355000
297,981
5765542
5400/5499
Other Operating Expenses
525550
485182
485000
34,721
495500
4.0
Wtal Operating Expenses
$ 13,270,179 $
1453005121 $
1458985377 $
7,466,335 $
1558955719
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 2008/09 2009/10 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
13001 -13003
Communication Supervisor
3.0
3.0
3.0
3.0
12901 -12902
Communication Officer III
2.0
2.0
2.0
2.0
6701 -6706
Communication Officer II
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
Administrative
Services
Commander
Lieutenant
1 911 Manager
15 Comm. Officers /Supervisors
1 Records Supervisor
2 Records Clerks
1 Data Entry Clerk
1 PSA
! Detective
1 Fleet Mgr /Quartermaster
2 Fleet Maintenance Worker
POLICE DEPARTMENT
2011/12
Organization Chart
Chief of Police
Operations
Major
2 Lieutenants
6 Patrol Sergeants
33 Patrol Officers
2 Mall Sergeant
11 Mall Officers
3 PSA's
1 Sergeant Traffic
5 Traffic Officers
1 Marine Patrol
1 School Resource Officers
1 Admin. Assistant
2 -53
Executive Assistant
Specialized Services
Major
Lieutenant
2 Sergeants
6 Detectives
1 CSU Sergeant
5 CSU Officers
Crime Scene /Property Supervisor
1 Crime Scene Technicians
2 Admin. Assistant
1 Crime Prevention Specialist
1 Crime Analyst
1 PSA
1 Admin Assistant
CITY OF AVENTURA
POLICE
2011/12
OBJECTIVES
1. Complete review and revision of Departmental Procedural Directives and Rules &
Regulations. Revision will remove redundant files, add an index and update Procedural
Directives to General Orders and Standard Operating Procedures.
2. Work 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.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
2 -54
2008/09
2009/10
2010/11
2011/12_
Man -hours Assigned to traffic flow
Issues
147560
167000
167000
167500
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
27410
27400
27400
27400
Calls for Service
327616
317169
317169
317000
Arrests
27469
27283
27283
27300
Accidents
17955
17878
17878
17878
Traffic Citations
207814
207814
237000
227000
Parking Citations Issued
37375
37375
37000
17800
2 -54
Part 1 Crimes Reported 27484 27283 27283 27200
Customer Service Surveys 17000 17000 17000 17000
2 -55
CITY OF "ENTURA
PUBLIC SAFETY
2011/12
BUDGETARY ACCOUNT SUMMARY
001 - 2001 -521
PERSONAL SERVICES
1201
Employee Salaries $
733763221 $
830183957 $
832793807 $
431253144 $
835273961
1390
Court Time
653376
119,534
100,000
663810
853000
1401
Overtime
5753035
6893572
5503000
4223132
6503000
1410
Holiday Pay
1563574
1623132
1503000
1233881
1503000
1501
Police Incentive Pay
633735
65,720
65,820
363275
673620
2101
FICA
6053922
6603073
6513637
3383782
6703758
2201
Pension
137283365
13724,593
13938,800
7963663
1,994,879
2301
Health, Life & Disability
133463375
134533103
133853702
7383414
135213978
2401
Workers' Compensation
2353344
2023563
4523111
1073039
4643981
Subtotal
1211523947
1330963247
1335733877
637553140
1411333177
CONTRACTUAL SERVICES
3180
Medical Exams
23632
43280
43500
13241
43500
3190
Prof. Services - Traffic Safety Prc
-
-
-
-
3933000
3192
Prof. Services
293523
243228
403000
343155
403000
Subtotal
323155
283508
443500
353396
4373500
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
123789
113863
173000
43796
173000
4040
Administrative Expenses
63691
63178
103000
53083
103000
4042
Recruiting & Hiring Expense
600
13228
23000
343
23000
4043
CALEA Accreditation
133394
9,363
7,000
242
73000
4050
Investigative Expense
93704
103310
153000
33424
153000
4101
Communication Services
1003009
91,975
100,000
443489
1003000
4201
Postage
53466
3,930
4,000
13763
43000
4420
Leased Equipment
663181
633583
583000
303051
583000
4440
Copy Machine Costs
33496
5,289
4,000
33174
63000
4610
R &M- Vehicles
1303736
1443311
1503000
483366
1503000
4645
R &M- Equipment
1423590
131,853
195,000
693974
1953000
4650
R &M- Office Equipment
1043846
130,861
130,000
1293818
1303000
4701
Printing & Binding
53931
43735
53000
13574
53000
Subtotal
6021433
615,479
697,000
3433097
6993000
COMMODITIES
5101
Office Supplies
193171
173049
183000
63956
183000
5115
Byrne Grant Match
23840
73542
-
63666
73542
5116
Byrne SRO Grant Match
-
11032
-
-
-
5120
Computer Operating Supplies
113939
73521
303000
33222
253000
5220
Gas & Oil
2233958
273,889
254,000
1713195
3053000
5240
Uniforms
263355
33,362
40,000
103889
403000
5245
Uniform Allowance
673683
683248
603000
703038
703000
5266
Photography
13270
428
3,000
299
13000
5270
Ammunition
213208
483542
503000
43299
503000
5290
Operating Supplies
553670
54,092
80,000
243417
603000
Subtotal
4303094
5111705
535,000
2973981
5763542
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
43573
43576
63000
43289
63000
5430
Educational Assistance
33008
4045
5,000
83138
63500
5450
Training
313347
393461
353000
223294
353000
5901
Contingency
133622
-
23000
-
23000
Subtotal
523550
48,182
48,000
343721
493500
Total Public Safety $
1332703179 $
1433003121 $
1438983377 $
734663335 $
1538953719
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 Photo_graphY — 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
functions.
rate for college courses and /or college degrees that are related to their job
5450 Training — Costs associated with this account are related to maintain state standards
and having a highly trained, professional police force.
2 -58
idp m awalk
COMMUNITY
DEVELOPMENT
7■ � *1
2 -59
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2011/12
DEPARTMENT DESCRIPTION
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 HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
1000/2999
Personal Services
$ 6919113 $
6529427 $
7089208 $
3329830 $
7199172
3000/3999
Contractual Services
191699118
195009284
6809000
6429763
7009000
4000/4999
Other Charges & Services
689487
1029020
629700
319573
629800
5000/5399
Commodities
119416
89580
179500
49011
169000
5400/5499
Other Operating Expenses
59866
49548
89900
394
89900
1.0
Total Operating Expenses
$ 199469000 $
292679859 $
194779308 $
190119571 $
195069872
PERSONNEL ALLOCATION SUMMARY
Position No. Position Title 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 II /Zoning Review
1.0
1.0
1.0
1.0
4101
Code Compliance Officer
1.0
1.0
-
-
4701
Capital Projects Manager /Code Enforcement Officei
-
-
0.4
0.4
Tota 1
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
Organization Chart
Community
Development
Director
Code Enforcement
Business Tax
Receipts
Code Compliance
Officer 11
Capital Projects
Coor. /Code
Compliance Officer
Customer Service
Rep/ Compl /Inspect
2 -61
Exec Assistant/
Planning Tech
Planning
Contractual Planner
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2011/12
OBJECTIVES
1. Continue to provide customer - focused technical assistance to the community.
2. Provide staff support for land development and variance applications and requests.
3. Provide staff support for the Building Division to receive and process building permit and
contractors' license applications.
4. Provide staff support to ensure efficient issuance and maximize collection of Local Business Tax
Receipts.
5. Provide staff support to ensure compliance with City Code by residential and commercial
development.
6. Maintain privatized building inspection and review.
7. Maintain an up -to -date listing of existing businesses in the City.
8. Provide building inspections within 24 hours of the request.
9. Complete non - complex building plan review within 10 days.
10. Provide all building, planning, zoning and local business tax receipt applications on the City's
website for download.
11. Continue to provide inspection services on the City's website.
12. Provide H.T.E. modules for credit card base for payment in person and by internet.
13. Implement the State approved Water Supply Facilities Element as part of the City's Land
Development Regulations
14. Provide 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.
PERFORMANCE WORKLOAD INDICATORS
2 -62
ACTUAL
ACTUAL
PROJECTED
ESTIMATE
2008/09
2009/10
2010/11
2011/12
No. of Local Business Tax Receipts Issued
27817
27884
37500
37000
No. of Code Notice of Violations Issued
122
134
200
200
No. of Special Master Hearings
317
631
500
25
No. of Building Permits Issued
37377
47130
37500
37500
No. of Building Inspections Performed
67015
67963
77000
77500
No. of Land Development Petitions Processed
10
7
10
10
No. of Variance Requests Processed
2
2
3
3
No. of Site Plans Reviewed
7
3
8
5
% of Inspections Performed 24 H rs. of Request
99
99
99
99
% of Plan Reviews Conducted Within 10 Days
99
99
98
98
2 -62
CITY OF AVENTURA
COMMUNITY DEVELOPMENT
2011/12
BUDGETARY ACCOUNT SUMMARY
001 -4001 -524
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL
PROPOSAL
N0. CATEGORY RECAP
2008109 2009110 2010111
2010111
2011112
2 -63
PERSONAL SERVICES
1201
Employee Salaries $
4939539 $
4879648 $
5089797 $
258,876 $
5169617
1401
Overtime
-
464
500
27
500
2101
FICA
379152
369651
389923
189869
399521
2201
Pension
599262
449357
649853
119053
669747
2301
Health, Life & Disability
929375
789355
829848
419147
839715
2401
Workers' Compensation
89785
49952
129287
29858
129072
Subtotal
6919113
6529427
7089208
3329830
7199172
CONTRACTUAL SERVICES
3101
Building Inspection Services
803,057
8985930
4805000
4195125
6505000
3190
Prof. Services
3665061
6015354
2005000
2235638
505000
M Subtotal JP
151695118
155009284
6809000
6425763
7005000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
33119
33681
43000
19750
43000
4041
Car Allowance
63000
63000
63000
39000
63000
4101
Communication Services
13930
13593
23000
19375
23000
4420
Lease Equipment
23802
23722
13700
19509
23800
4610
R &M - Vehicles
13060
13754
23000
564
23000
4645
R &M - Equipment
529
536
13000
-
13000
4701
Printing
9,998
73732
113000
29451
103000
4730
Records Retention
433049
783002
353000
209924
353000
Subtotal
685487
1025020
625700
315573
625800
COMMODITIES
5101
Office Supplies
55684
35876
75500
15591
75500
5120
Computer Operating Supplies
25096
25066
25500
873
25500
5220
Gas & Oil
35349
25638
45000
15547
45000
5240
Uniforms
287
-
500
-
500
5245
Uniform Allowance
-
-
15500
-
15500
5290
Other Operating Supplies
-
-
13500
-
-
Subtotal . .
11,416
83580
173500
49011
163000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
13628
13798
23500
136
23500
5420
Conferences & Seminars
23698
23270
33400
258
33400
5450
Training
19540
480
23500
-
23500
5901
Contingency
-
-
500
-
500
Subtotal
55866
45548
85900
394
85900
Total Community Development $
159465000 $
252679859 $
154779308 $
150115571 $
155069872
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
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COMMUNITY
SERVICES
2 -65
CITY OF AVENTURA
COMMUNITY SERVICES
2011/12
DEPARTMENT DESCRIPTION
This department is responsible for the maintenance of roads, public areas and facilities, beautification
projects, community recreation and cultural activities, special events programming, implementation of
mass transit programs and park development. The department is organized to provide a wide scope
of public works operations, transportation services, cultural and recreation programs and special
events on a quality basis.
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL
PROPOSAL
NO. CATEGORY RECAP
2008/09 2009/10 2010/11
2010/11
2011/12
1000/2999
Personal Services $
152769780 $
192935467 $
153899712 $
5995547 $
193445404
3000/3999
Contractual Services
156619135
196455086
159179000
5435380
194755000
4000/4999
Other Charges & Services
152415068
151705545
152165700
4515186
151965200
5000/5399
Commodities
229625
225129
319000
115272
305500
5400/5499
Other Operating Expenses
129550
75615
309500
75389
235000
Total Operating Expenses $
452145158 $
451385842 $
455845912 $
156125774 $
450695104
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
-
5801 -5803
Park Attendant (F/T)
4.0
4.0
4.0
3.0
5701 -5714
Park Attendant (P/T)
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 Contractual Parks & Parks & Contractual
(Operations Manager Landscape Recreation Recreation Shuttle Bus
Consulting P
Manager Manager Operator
Contractual Parks & Parks & Contractual Recreation
Eng. Contractual Facilities Recreation Recreation Recreation Programming
Tech /CADD Landscape Maint. Manager Supervisor Supervisor
Contractual Contractual Park
Park Maintenance CRC Supervisor Park Attendant Maintenance
EMaintenance FT (3)
Maintenance Security /Information Park Attendant Park Attendant Contractual Worker Officer PT (3) PT 9 Tennis Pro
• 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
COMMUNITY SERVICES
2011/12
OBJECTIVES
1. Provide accurate and quick responses to resident complaints and concerns.
2. Work with Community Services Advisory Board to provide quality programs and services.
3. Implement approved operating and C I P Budget.
4. Continue Tree City USA Status.
5. Conform to NPDES stormwater standards.
6. Expand ridership and improve customer service on City -wide shuttle bus service.
7. Increase Community Recreation Center attendance.
8. Increase youth athletic leagues participation.
9. Expand GO GREEN /recycling program.
PERFORMANCE WORKLOAD INDICATORS
ACTUAL ACTUAL PROJECTED ESTIMATE
2011 -12 Youth Sports Calendar
2008/09
2009/10
2010/11
2011/12
Resident complaints & concerns cleared
72
84
96
100
Advisory Board Meetings attended
5
4
5
5
C I P 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
2087763
2417273
2567000
2627000
Community Recreation Center attendance
577921
737626
807000
857000
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
CITY OF AVENT URA
COMMUNITY SERVICES
2011/12
BUDGETARY ACCOUNT SUMMARY
001 - 5001 -539
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/121
PERSONAL SERVICES
1201
Employee Salaries $
9169692
9615761 $
9995072 $
4713379 $
9655419
1401
Overtime
5,427
6,301
85000
35265
8,000
2101
FICA
68,334
71,662
76,429
345651
73,855
2201
Pension
1153267
835951
1265234
93107
1205686
2301
Health, Life & Disability
1415128
145,834
152,802
695132
154,215
2401
Workers' Compensation
295932
235958
275175
123013
225229
803000
Subtotal 1W E
132763780
152935467
153895712
5993547
153445404
123500
CONTRACTUAL SERVICES
463443
733000
233527
753000
13512
3113
Prof. Services - Comm. Cen. Inst.
893108
955672
775000
873578
805000
3150
Prof. Services - Landscape Arch.
20,711
36,817
18,000
95230
20,000
3450
Lands/Tree Maint. Svcs - Streets
9105132
8705013
150855000
2073670
7405000
3451
Beautification /Signage
625704
50,235
67,000
225607
70,000
3452
Lands/Tree Maint. Svcs - Parks
246,757
250,599
325,000
705512
220,000
3455
Transportation Services
3313723
3415750
3455000
1453783
3455000
K Subtotal 136613135 136453086 139173000 5433380 134753000
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
4041
Car Allowance
4101
Communication Services
4301
Utilities - Electric
4311
Utilities - Street Lighting
4320
Utilities - Water
4420
Lease
4610
R &M - Vehicles
4620
R &M - Buildings
4645
R &M - Equipment
4672
R &M - Parks
4691
R &M - Streets
4701
Printing & Binding
4850
Special Events
4851
Cultural /Recreation Programs
4852
Founders Day Activities
4854
Summer Recreation
53200
Subtotal
5101
Office Supplies
5120
Computer Operating Supplies
5220
Gas & Oil
5240
Uniforms
5290
Other Operating Supplies
93685
ff S u btota
73500
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
5420
Conferences & Seminars
5450
Training
5901
Contingency
2103000
Subtotal
2183000
Total Community Services
23187
13783
23500
607
23500
-
93565
63000
33000
63000
93685
713245
73500
33307
73000
803014
-
623500
213319
503000
2203036
2173131
2103000
823953
2183000
2433228
1833983
2203000
993750
2003000
53284
43104
53200
23453
53200
23292
23080
23000
349
13500
773232
733243
803000
383001
823500
73324
73607
103000
53826
123500
533655
463443
733000
233527
753000
13512
23752
123500
43391
123500
113791
53614
123000
23926
73000
423865
453947
463000
113720
463500
1243122
1 393110
1 073500
903134
1103000
563671
493838
603000
583958
603000
3033170
3103100
3003000
13965
300,000
132413068
131703545
132163700
4513186
1,196,200
43180
33927
63000
23171
63000
63890
63416
83500
23979
83500
63515
63300
53000
23581
53250
43557
53370
83000
33529
73250
483
116
33500
12
33500
223625
223129
313000
113272
303500
33379
904
23500
13989
23500
670
577
33000
719
33000
53690
53704
103000
43426
103000
23811
430
153000
255
73500
123550
73615
303500
73389
233000
$ 432143158 $ 431383842 $ 435843912 $ 136123774 $ 430693104
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 4t" 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
conferences: American Public
Association, National Recreation
local seminars.
— Provides for funding for attending the following
Works Association, Florida Recreation and Parks
and Parks Association, customer service training, and
2 -71
a
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I >�
ARTS
CULTURAL
CENTER
2 -72
CITY OF AVENTURA
ARTS &CULTURAL CENTER
2011/12
DEPARTMENT DESCRIPTION
This department is responsible for the operations and programming of the Arts and Cultural Center.
The goal is to provide a facility that offers a wide range of quality entertainment and cultivates
partnerships with other local and regional organizations to enhance the quality of life for the City by
providing a variety of performing arts and relevant cultural programming for audiences of all ages.
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET 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
5400/5499
Other Operating Expenses
Event Manager
Total Operating Expenses
1543320 3273254
130 54,150
29 5,813
- 1,770
4833175 2323607 5033653
1419500 463738 1439400
153000 33682 93000
459200 - 179200
$ 1543479 $ 3883987 $ 6843875 $ 2833027 $ 6733253
PACA Contractual Employees
2008/09
2009/10
2010/11
2011/12
General Manager
N/A
12 months
1.0
1.0
Event Manager
N/A
2 months
1.0
1.0
Technical Manager
N/A
6 months
1.0
1.0
Box Office Manager
N/A
2 months
1.0
1.0
Marketing Coordinator
N/A
N/A
0.3
0.3
P/T Labor
N/A
N/A
0.3
0.3
2 -73
Arts &Cultural Center Department
Organization Chart
City Commission
AACC Advisory
Board
Performing Arts
Center Authorit
General Manager
2-74
CITY OF AVENTURA
ARTS &CULTURAL 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
Advisory Board Meetings attended
Number of performances /events
Number of promotional material produced
Summer Camp
% of patrons who respond favorably to AACC
2 -75
ACTUAL ACTUAL PROJECTED ESTIMATE
2008/09 2009/10 2010/11 2011/12
4
8
4
4
N/A
N/A
138
140
1
7
40
40
N/A
N/A
1
1
N/A
N/A
70%
70%
CITY OF AVENTURA
ARTS &CULTURAL CENTER
2011112
BUDGETARY ACCOUNT SUMMARY
001 - 7001 -575
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL
PROPOSAL
NO. CATEGORY RECAP
2008109 2009110 2010111
2010111
2011112
2 -76
PERSONAL SERVICES
1201
Employee Salaries
-
1401
Overtime
-
-
-
-
-
2101
FICA
-
-
-
-
-
2201
Pension
-
-
-
-
-
2301
Health, Life & Disability
-
-
-
-
-
2401
Workers' Compensation
-
-
-
-
-
S u btota I I
-
-
-
-
-
CONTRACTUAL SERVICES
3112
Prof. Services - Management Servii
1549320
1879740
144,000
599924
1449000
3114
Prof. Services - Man Services /Staff
-
1235613
2695375
1435168
2825053
3115
Prof. Services - Man Services /Marl
-
109725
199800
89597
219600
3190
Prof. Services - Programming
-
15795
35,000
85866
405000
3410
Prof. Services - Janitorial Services
-
35381
155000
125052
165000
Subtotal
154,320
3279254
4839175
2329607
5039653
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
130
19709
49000
-
29000
4101
Communication Services
-
987
31000
951
25000
4201
Postage
-
55896
105000
-
65000
4301
Utilities
-
319797
339000
229566
419000
4440
Copy Machine Costs
-
709
25000
15256
25400
4620
R &M - Buildings
-
907
55000
35121
55000
4645
R &M - Equipment
-
898
59000
19464
59000
4701
Printing & Binding
-
25437
255000
25585
255000
4850
Special Events
-
65047
105000
65698
105000
4851
Web Page Maintenance
-
29763
29500
-
29500
4910
Advertising
-
-
405000
85097
425000
4920
Licenses /Permit Fees
-
-
29000
-
500
Subtotal
130
549150
1419500
469738
1439400
COMMODITIES
5101
Office Supplies
29
19021
29000
19084
29000
5120
Computer Operating Supplies
-
25085
35000
15271
35000
5290
Other Operating Supplies
-
29707
109000
19327
49000
Subtotal I w
29
59813
159000
39682
99000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
-
-
15200
-
15200
5420
Conferences & Seminars
-
15770
15000
-
-
5430
Reserve for Programming
-
-
409000
-
159000
5901
Contingency
-
-
35000
-
15000
rSubtotalP
-
15770
455200
-
175200
Total Arts & Cultural Center $
154,479 $
3889987 $
6849875 $
2839027 $
6739253
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
mp I IN BMW
NON
DEPARTMENTAL
2 -78
CITY OF AVENTURA
A NON - DEPARTMENTAL - TRANSFERS
2011/12
BUDGETARY ACCOUNT SUMMARY
001 - 9001 -581
9118
9123
9124
9125
9170
TRANSFERS
1003000
Transfer to Charter School Fund $
100,000
Transfer to Debt Service Fund - 2010/11
1,345,341
Transfer to Debt Service Fund - 2000
490,669
Transfer to Debt Service Fund - 2002
400,577
Transfer to Cultural Center Con. Fund
230003000
Total Non - Departmental - Transfers $
433363587 $
100,000 $ - $
11867,459 11349,462
628,705 508,363
404120 403,709
656,185 -
503000 $
1003000
336,928
132073734
254182
5083465
201,855
4043780
336563469 $ 21261,534 $ 842,965 $ 232203979
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 2010/11 2010111 2011112
2 -80
PERSONAL SERVICES
2501
Unemploment $
- $
- $
- $
- $
159000
Subtotal
-
-
-
-
159000
CONTRACTUAL SERVICES
3410
Prof. Services - Janitorial $
629100 $
629400 $
629000 $
209800 $
629000
Subtotal
629100
629400
629000
209800
629000
OTHER CHARGES & SERVICES
4101
Communication Services
1109615
1059173
1189000
479978
1059000
4201
Postage
219465
149311
229000
49886
259000
4301
Utilities
3079603
2269115
2759000
819378
2609000
4440
Copy Machine Costs
89304
139059
159000
69099
159000
4501
Insurance
9109822
6799190
9369000
3299509
9369000
4620
R &M - Government Center
789584
1029845
1459000
549715
1249000
4650
R &M - Office Equipment
615
19230
29000
-
29000
Subtotal
194389008
191419923
195139000
5249565
194679000
COMMODITIES
5290
Other Operating Supplies
119841
109073
109000
69347
109000
Subtotal
119841
109073
109000
69347
109000
OTHER OPERATING EXPENSES
5901
Contingency
609567
239900
509000
29251
509000
5904
Hurricane /Storm Exp
-
-
-
-
-
ESubtotal 'n
609567
239900
509000
29251
509000
Total Non - Departmental $
195729516 $
192389296 $
196359000 $
5539963 $
196049000
2 -80
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
I ntertel 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
Id:
2 -82
i
r
CAPITAL
OUTLAY
CITY OF AVENTURA
CAPITAL OUTLAY
2011/12
PROJECT APPROPRIATION
001 -80XX
City Manager's Office - 05 -512
6402
Computer Equipment <$5,000 $
23452 $
11896 $
23000 $
- $
43000
Subtotal E�
25452
12896
25000
-
45000
City Clerk - 08 -519
6402
Computer Equipment <$5,000
13589
872
-
-
-
Subtotal
13589
872
-
-
-
Finance -10 -513
6401
Computer Equipment >$5,000
15266
-
-
-
-
6402
Computer Equipment <$5,000
13813
15918
63000
-
23000
6410
Equipment
-
-
-
-
-
Subtotal
35079
1,918
65000
-
25000
Information Technology. -12 -513
6401
Computer Equipment >$5,000
353081
1545198
3283000
75690
1053000
6402
Computer Equipment <$5,000
845
115077
63000
-
63000
6410
Equipment >$5,000
-
305550
-
-
-
Subtotal
35,926
195,825
3345000
7,690
1115000
Public Safety - 20- 521
6303
Safety Improvements
123220
-
-
-
-
6401
Computer Equipment >$5,000
103481
55836
103000
-
-
6402
Computer Equipment <$5,000
1015057
91,822
2405000
9,174
1105000
6405
E911 Equipment
115722
-
405000
-
155000
6407
Radio Purchase & Replace.
1795346
115,748
321,764
3,638
6885000
6408
Secure Out Schools Grant
-
241237
-
-
-
6410
Equipment >$5,000
705010
129,496
150,000
77,434
120,000
6411
Equipment <$5,000
135270
19,036
405214
14,327
215500
6413
State 911 Grant
305270
14,709
-
-
-
6414
Police Dept Offices Improve
-
17,750
-
-
6450
Vehicles
297,453
412,320
409,934
3521412
430,000
U Subtotal
7255829
830,954
1,211,912
4565985
11384,500
Community Development - 40 -524
6401
Computer Equipment >$5,000
-
-
445000
-
-
6402
Computer Equipment <$5,000
23693
25930
33000
-
33500
6411
Equipment <$5,000
-
-
-
-
-
6450
Vehicles
-
13,950
-
-
-
WSubtotal
25693
16,880
475000
-
35500
Community Services - 50-539/541/572
6205
Government Center Improvements
-
3315913
1573287
1265727
-
6402
Computer Equipment <$5,000
145410
12,631
195177
2,185
225400
6410
Equipment >$5,000
555360
46,736
335500
10,720
145000
6411
Equipment <$5,000
-
5,872
35500
2,524
25500
6301
Beautification Projects
895739
7,795
75800
7,800
75800
6307
Street Lighting Improv.
-
-
-
-
3005000
6310
Entrance Monument Sign
-
-
505000
-
-
6341
Transportation System Improve.
2205544
827,237
2855000
-
-
6205
Community Center
45488
-
-
-
-
6310
Aventura Founders Park
-
-
4915600
487,640
74,000
6322
Waterways Park Improvements
235055
-
-
-
-
Subtotal 0
4075596
1,232,184
1,047,864
8495542
420,700
Arts & Cultural Center - 70 -575
6301 Improve. Other Than Bldg /Marquee
- 1573315
125,000
209
-
6410 Equipment >$5,000
- 4205057
110,965
705958
-
Subtotal]
- 5775372
235,965
715167
-
Non - Departmental - 90 -590
6208 Building \Equipment
383280 -
-
-
-
Gov't Center Garage Expansion
- -
-
-
1755000
6999 Capital Reserve
- 12,436
15,193,488
21,569
1551935488
Subtotal
383280 123436
1551935488
213569
1533683488
Total Capital
$ 132173444 $ 238703337 $
1850785229 $
134063953 $
1732943188
2 -84
CAPITAL PROJECT DESCRIPTIONS
OFFICE OF THE CITY MANAGER
6402 Computer Equipment <$5,000 —This project consists of upgrading and replacing
computer equipment.
FINANCE
6402 Computer Equipment <$5,000 —This project consists of upgrading and replacing
computer equipment.
INFORMATION TECHNOL OG Y
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 507000 Vehicle Modems 67000
Replace 2 Servers 107000 10 Vehicle Printers 107000
20 Desktop Computers 247000 Upgrades 107000
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 117000
Prisoner Vehicle Equipment 207000
K -9 Vehicle Equipment 77000
Crime Scene Ventilation System 57000
RFID Expansion 57000
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 27000
2 -85
Replace 2 Bikes 27000
7 Tasers 77800
Portable Generator 17200
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
a
k
+* mom 6R,
■*han = owra
i�■ Bpi
POLICE
EDUCATION
FUND
2 -87
CITY OF AVENTURA
POLICE EDUCATION FUND 110
CATEGORY SUMMARY
2011/12
FUND DESCRIPTION
This Fund is used to account for revenues and expenditures associated with the two dollars ($2.00)
the City receives from each paid traffic citation, which, by State Statute, must be used to further the
education of the City's Police Officers.
REVENUE PROJECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
310000/319999
Locally Levied Taxes $
- $ - $
- $ - $ -
320000/329999
Licenses & Permits
- -
- - -
330000/339999
Intergovernmental Revenues
- -
- - -
340000/349999
Charges for Services
- -
- - -
350000/359999
Fines & Forfeitures
89023 79560
79000 39212 79000
360000/369999
Miscellaneous Revenues
83 74
- 4 -
380000/389999
Transfer from Funds
- -
- - -
399900/399999
Fund Balance
- 139733
119310 119310 49000
- $
9 ota I Available $
89106 $ 219367 $
189310 $ 149526 $ 119000
$ -
3000/3999
EXPENDITURES
-
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
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
59061
109057
189310
79085
119000
Wotal Operating Expenses
59061
109057
189310
79085
119000
6000/6999
Capital Outlay
-
-
-
-
-
Total Expenditures $
59061 $
109057 $
189310 $
79085
$ 119000
CITY OF AVENTURA
POLICE EDUCATION FUND 110
2011/12
REVENUE PROJECTIONS
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO. CATEGORY RECAP
2008/09 2009/10
2010/11
2010/11
2011/121
Fines & Forfeitures
3511000 Fines
$ 89023 $ 79560 $
79000 $
39212
$ 79000
Subtotal
89023 79560
79000
39212
79000
Miscellaneous Revenues
3611000 Interest
83 74
-
4
-
Subtotal
83 74
-
4
-
Fund Balance
3999000 Carryover
- 139733
119310
119310
49000
Subtotal
- 139733
119310
119310
49000
Total Revenues
$ 89106 $ 219367 $
189310 $
149526
$ 119000
EXPENDITURES 2001 -521
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO. CATEGORY RECAP
2008/09 2009/10
2010/11
2010/11
2011/121
OTHER OPERATING EXPENSES
Public Safety
5450 Training
$ 59061 $ 109057 $
189310 $
79085
$ 119000
Total Expenditures
$ 59061 $ 109057 $
189310 $
79085
$ 119000
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
a
ago I
r *�■� mind I�
lid
TRANSPORTATION
AND STREET
MAINTENANCE
FUND
2 -90
CITY OF AVENTURA
TRANSPORTATION AND STREET MAINTENANCE FUND 120
CATEGORY SUMMARY
2011/12
FUND DESCRIPTION
This fund was established to account for restricted revenues and expenditures which by State Statute
and County Transit System Surtax Ordinance are designated for transportation enhancements, street
maintenance and construction costs.
REVENUE PROJ ECTIONS
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09 2009/10
2010/11
2010/11
2011/12
310000/319999
Locally Levied Taxes
$ - $ - $
- $
-
$ -
320000/329999
Licenses & Permits
- -
-
-
-
330000/339999
Intergovernmental Revenues
1,558,451 1,4705944
1,480,000
495,137
15511,650
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
- 635606
2,968
2,968
130,000
=Available
$ 155585944 $ 1,5345594 $
1,482,968 $
498,171
$ 15642,150
EXPENDITURES
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09 2009/10
2010/11
2010/11
2011/12
1000/2999
Personal Services
$ - $ - $
- $
-
$ -
3000/3999
Contractual Services
1,094,391 1,0775116
9755000
386,767
775,000
4000/4999
Other Charges & Services
- -
-
-
-
5000/5399
Commodities
- -
-
-
-
5400/5999
Other Operating Expenses
- -
-
-
-
Total Operating Expenses
150945391 1,0775116
9755000
386,767
775,000
6000/6999
Capital Outlay
2421736 4545510
5073968
117,940
8675150
9000/9999
Transfers
- -
-
-
-
Total Expenditures
$ 153375127 $ 1,5315626 $
1,482,968 $
504,707
$ 15642,150
2 -91
CITY OF AVENT URA
TRANSPORTATION AND STREET MAINTENANCE FUND 120
2011/12
REVENUE PROJECTIONS
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09
2009/10
2010/11
2010/11
2011/12
Intergovernmental Revenues
3343903
Miami Gardens Drive Conn
$ 919188 $
-
$
-
$
-
$
-
3351200
State Revenue Sharing
1429514
1429226
1509000
689308
1559250
3353001
Local Option Cap. Impr. Gas Tax
1119797
1179222
1259000
559121
1259000
3353010
Local Option Gas Tax
3229544
3069926
3259000
1389987
3259000
3383801
County Transit System Surtax
8909408
9049570
8809000
2329721
9069400
IV Subtotal a JW
195589451
194709944
194809000
4959137
195119650
Miscellaneous Revenues
3611000
Interest
493
44
-
66
500
3632000
Transportation Mitigation Impact F
-
-
-
-
-
3661000
Developer Contributions /Streets
-
-
-
-
-
Subtotal
493
44
-
66
500
Fund Balance
3999000
Carryover
-
639606
29968
29968
1309000
Subtotal mmqu
-
639606
29968
29968
1309000
Total Revenues
$ 195589944 $
195349594
$
194829968
$
4989171
$
1,642,150
EXPENDITURES 5001 -541
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09
2009/10
2010/11
2010/11
2011/12
CONTRACTUAL SERVICES
Community Services - 50 -541
3450
Landscape /Tree Maint/Streets
$ 7119622 $
7289494
$
6009000
$
2479884
$
4009000
3455
Enhanced Transit Services
3829769
3489622
3759000
1389883
3759000
Subtotal
190949391
190779116
9759000
3869767
7759000
CAPITAL OUTLAY
Community Services - 50 -541
6305
Road Resurfacing
2429736
4489112
5059000
1129940
6089000
6307
Street Lighting Improv.
-
-
-
-
2009000
6341
Transportation System Improv.
-
69398
-
59000
-
6999
Capital Reserve
-
-
29968
-
599150
Subtotal
2429736
4549510
5079968
1179940
8679150
Total Expenditures
$ 193379127 $
195319626
$
194829968
$
5049707
$
1,642,150
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.
41 t�7,C][l�l
$140,0010
$1<20,uuu
$100,0010
WSW
%11' ai❑
�rl ❑jull
520,COO
5
State Revenue Sharing
)(Im /lI.L, )(Ai r )(M *Vt KI )(rn tv11
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.
Lora I Option Gas Tax
lu'ouu
$M :2U.0 U
$400,0
$1t8u.()uu
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.
County Tra resit System 5 u rtax
S 1,2Mrac
�.+scx�.cwxi
�atx�.cwxi
o0'ac
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 th Avenue/ NE 185th
Street, NE 188th Street and a portion of NE 191St Street as part of the City's ongoing
Y g g
maintenance program.
2 -94
■e mom M:I Ni ENO Ilk
■ *� III .�M�
N■
POLICE CAPITAL
OUTLAY IMPACT
FEE FUND
7
2 -95
CITY OF AVENTURA
POLICE CAPITAL OUTLAY IMPACT FEE FUND 140
CATEGORY SUMMARY
2011/12
FUND DESCRIPTION
This fund was created to account for impact fees derived from new developments and restricted by
Ordinance for Police capital improvements. This fund provides a
funding source to assist
the City in
providing police services required by the growth in the City.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09 2009/10
2010/11
2010/11
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
153714 220
-
8
-
380000/389999
Transfer from Funds
- -
-
-
-
399900/399999
Fund Balance
- 163337
163557
163557
163557
W, Available
$ 159714 $ 169557 $
169557 $
169565
$ 169557
EXPENDITURES
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09 2009/10
2010/11
2010/11
2011/12.1
1000/2999
Personal Services
$ - $ - $
- $
-
$ -
3000/3999
Contractual Services
- -
-
-
-
4000/4999
Other Charges & Services
- -
-
-
-
5000/5399
Commodities
- -
-
-
-
5400/5999
Other Operating Expenses
- -
-
-
-
Mtal Operating Expenses
- -
-
-
-
6000/6999
Capital Outlay
8,091 -
163557
-
163557
Total Expenditures
$ 83091 $ - $
163557 $
-
$ 163557
2 -96
CITY OF "ENTURA
POLICE CAPITAL OUTLAY IMPACT FEE FUND 140
2011/12
REVENUE PROJECTIONS
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL
PROPOSAL
NO. CATEGORY RECAP
2008/09 2009/10 2010/11
2010/11
2011/12
Miscellaneous Revenues
3611000 Interest
$ 133 $ 119 $ - $
8
$ -
3632200 Police Impact Fees
159581 101 -
-
-
Subtotal
1 59714 220 -
8
-
Fund Balance
3999000 Carryover
- 169337 16,557
169557
16,557
Subtotal
- 169337 1 6,557
169557
1 6,557
Total Revenues
$ 159714 $ 169557 $ 16,557 $
169565
$ 16,557
EXPENDITURES 2001 -521
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL
PROPOSAL
NO. CATEGORY RECAP
2008/09 2009/10 2010/11
2010/11
2011/12
CAPITAL OUTLAY
Public Safety
6410 Equipment
$ 83091 $ - $ - $
-
$
Subtotal
83091 - -
-
-
CAPITAL OUTLAY
Public Safety
6999 Capital Reserve
- - 16,557
-
16,557
Subtotal
- - 16,557
-
16,557
Total Expenditures
$ 83091 $ - $ 169557 $
-
$ 169557
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
1111 mom �Ma
+'llboom M I EMI
i X53
�■ ; ■r
�* k IS
t
O
PARK
DEVELOPMENT
FUND
2 -98
CITY OF AVENTURA
PARK DEVELOPMENT FUND 170
CATEGORY SUMMARY
2011/12
FUND DESCRIPTION
This fund
is used to account for revenues and expenditures
specifically earmarked
for capital
improvements to the City's park
system. The fund will account
for impact fees derived
from new
developments and restricted by Ordinance for Park capital improvement projects.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09 2009/10
2010/11
2010/11
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
59302 2,237
-
1
-
380000/389999
Transfer from Funds
- -
-
-
-
399900/399999
Fund Balance
- 490,930
29246
29246
29246
Total Available
$ 59302 $ 4939167 $
29246 $
29247
$ 29246
EXPENDITURES
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
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
319928 1929721
29246
-
29246
9000/9999
Transfers
2503000 2989200
-
-
-
penditures
$ 2819928 $ 4909921 $
29246 $
-
$ 29246
2 -99
CITY OF AVENTURA
PARK DEVELOPMENT FUND 170
2011/12
REVENUE PROJECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
Miscellaneous Revenues
3611000 Interest $ 59302 $ 25237 $ - $ 1 $ -
3632700 Recreation Impact Fees - - - - -
Subtotal 55302 2,237 - 1 -
Fund Balance
3999000 Carryover - 4905930 23246 25246 23246
Subtotal - 490,930 25246 2,246 25246
Total Revenues $ 55302 $ 493,167 $ 25246 $ 21247 $ 25246
EXPENDITURES 5001 -572
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
CAPITAL OUTLAY
Community Services
6203 Waterways Park Improv. $
89919
$ 55994 $ -
6204 Waterways Dog Park Improv.
-
- - - -
6206 Veterans Park Modifications
19,914
186,727 - - -
6313 Country Club Dr. Tennis Court
3,095
- - - -
ubtota 11
31,928
1921721 - - -
CAPITAL OUTLAY
Community Services
6999 Capital Reserve
-
- 25246 - 25246
Subtotal=
-
- 2,246 - 2,246
TRANSFERS - 90-701
Non - Departmental - 590
7001 Transfer to Arts Center Con Fun
2505000
298,200 - - -
Subtotal
250,000
298,200 - - -
Total Expenditures ME $
281,928
$ 490,921 $ 2,246 $ - $ 2,246
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
/ *� I ��ti•
err �Ik L� err
tt ti ■t�
I k � � � ' A
911 FUND
2 -101
CITY OF AVENTURA
911 FUND 180
CATEGORY SUMMARY
2011/12
FUND DESCRIPTION
This fund
is used to account for
revenues and expenditures
specifically
earmarked for the City's
emergency 911 system in accordance with Florida Statutes 365.172. The
funds may
be used to
provide emergency dispatch systems, training, communication,
maintenance and repairs
and related
capital outlay purchases. The fund offsets a portion of the emergency 911 operations.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09 2009/10
2010/11
2010/11
2011/12
310000/319999
Locally Levied Taxes
$ - $ -
$ -
$ -
$ -
320000/329999
Licenses & Permits
- -
-
-
-
330000/339999
Intergovernmental Revenues
2589795 173,703
223,000
88,638
211,650
340000/349999
Charges for Services
- -
-
-
-
350000/359999
Fines & Forfeitures
- -
-
-
-
360000/369999
Miscellaneous Revenues
- -
-
-
-
380000/389999
Transfer from Funds
- -
-
-
-
399900/399999
Fund Balance
- 123,216
55,004
55,004
-
Total Available
$ 258,795 $ 296,919
$ 278,004
$ 143,642
$ 211,650
EXPENDITURES
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
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
969563 114,105
105,004
61,718
120,000
5000/5399
Commodities
- 30
4,000
100
4,000
5400/5999
Other Operating Expenses
29439 2,780
5,000
2,427
5,400
Total Operating Expenses
999002 116,915
114,004
64,245
129,400
6000/6999
Capital Outlay
- -
-
-
-
9000/9999
Transfers
949000 125,000
164,000
82,000
82,250
Total Expenditures
$ 1939002 $ 241,915
$ 278,004
$ 146,245
$ 211,650
2 -102
CITY OF AVENTURA
_ 911 FUND 180
2011/12
REVENUE PROJECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
2 -103
Intergovernmental Revenues
3379110
911 Fees -Wire Line
$ 1645782
$
1215253
$
150,000
$
58,701
$
1405650
3379111
911 Fees - Wireless
945013
525450
73,000
29,937
715000
Subtotal
258,795
1735703
223,000
88,638
2115650
Miscellaneous Revenues
3611000
Interest on Investments
-
-
-
-
-
Subtotal
-
-
-
-
-
Fund Balance
3999000
Carryover
-
1235216
55,004
55,004
Mubtotal
-
1235216
55,004
55,004
-
Total Revenues
$ 2581795
$
2965919
$
278,004
$
143,642
$
2115650
EXPENDITURES 2001 -521
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09
2009/10
2010/11
2010/11
2011/12
OPERATING
OTHER CHARGES & SERVICES
4001
Travel & Per Diem
$ 23998
$
29025
$
55000
$
15000
$
59000
4101
Communications
39,285
219872
455000
345761
609000
4645
R &M - Equipment
545280
905208
55,004
25,957
555000
Subtotal
96,563
1145105
105,004
611718
1205000
COMMODITIES
5120
Computer Operating Supplies
-
-
29000
-
23000
5290
Other Operating Supplies
-
30
25000
100
23000
Subtotal
-
30
4,000
100
45000
OTHER OPERATING EXPENSES
5410
Subscriptions & Memberships
240
360
-
390
400
5450
Training
21199
25420
51000
21037
55000
Subtotal
2,439
25780
5,000
2,427
55400
CAPITAL OUTLAY
Public Safety - 2001 -521
6999
Capital Reserves
-
-
-
-
-
Subtotal
-
-
-
-
-
TRANS FERS - 9 0 -9 01
9101
Transfer to General Fund
94,000
1259000
1645000
825000
829250
Subtotal
94,000
1255000
164,000
82,000
825250
Total Expenditures Fm
$ 193,002
$
2415915
$
278,004
$
146,245
$
2115650
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.
911 Fees
$300,000
$2.50,000
$200,000
$150,000
$100,000
$50,000
4,
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
a
DEBT SERVICE
FUNDSii ■i�
2 -105
CITY OF AVENTURA
DEBT SERVICE FUND RECAP
CATEGORY SUMMARY
2011/12
FUND DESCRIPTION
These funds are established to account for revenues and /or transfers pledged for debt service
payments on long term financing.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09 2009/10
2010/11
2010/11
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
259976 269390
-
129640
-
380000/389999
Transfer /Debt Proceeds
296809587 1397329062
892729278
695809837
295679910
399900/399999
Fund Balance
- 209793
159535
159535
-
Total Available $
297069563 $ 1397799245 $
892879813
$
696099012
$ 295679910
EXPENDITURES
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
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
- -
-
-
-
7000/7999
Debt Service
297069178 1396159306
892879813
698029621
295679910
9000/9999
Transfers
- -
-
-
-
Total Expenditures $
297069178 $ 1396159306 $
892879813
$
698029621
$ 295679910
2 -106
CITY OF AVENTURA
2010 & 2011 DEBT SERVICE FUND 230
CATEGORY SUMMARY
2011/12
FUND DESCRIPTION
This fund was established to account for debt service payment expenditures associated with the
long
term financing for the
purchase of properties utilized for public parks and the
permanent
Government Center and the construction of the Government Center. 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
2008/09 2009/10 2010/11
2010/11
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
281 104 -
7
-
380000/389999
Transfer /Debt Proceeds
193459341 1292529459 699149462
599019928
192079734
399900/399999
Fund Balance
- 159059 159526
159526
-
Total Available
$ 193459622 $ 1292679622 $ 699299988 $
599179461
$ 192079734
EXPENDITURES
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
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
- - -
-
-
7000/7999
Debt Service
193489779 1292529096 699299988
691249541
192079734
9000/9999
Transfers
- - -
-
-
Total Expenditures
$ 193489779 $ 1292529096 $ 699299988 $
691249541
$ 192079734
2 -107
CITY OF AVENT URA
2010 & 2011 DEBT SERVICE FUND 230
2011/12
REVENUE PROJECTIONS
OBJECT
APPROVED
HALF YEAR CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL PROPOSAL
NO. CATEGORY RECAP
2008/09 2009/10
2010/11
2010/11 2011/12
Miscellaneous Revenues
3611000 Interest
$ 281 $ 104 $
- $
7 $ -
Subtotal
281 104
-
7 -
Transfer /Debt Proceeds
3811001 Transfer from General Fund
133453341 11867,459
133493462
336,928 132073734
3842000 Bond Proceeds
- -
-
- -
3850100 Proceeds from Refunding Bonds - 10,385,000
51565,000
5,565,000 -
Subtotal
113453341 12,252,459
639143462
51901,928 132073734
Fund Balance
3999000 Carryover
- 153059
153526
15,526 -
Subtotal
- 15,059
15,526
15,526 -
Total Revenues
$ 113453622 $ 12,267,622 $
639293988 $
51917,461 $ 132073734
EXPENDITURES 9001 -590
OBJECT
APPROVED
HALF YEAR CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL PROPOSAL
NO. CATEGORY RECAP
2008/09 2009/10
2010/11
2010/11 2011/12
DEBT SERVICE
Non - Departmental - 590
0100 Payment to Refunded Bond
$ - $ 10,321,560 $
51505,000 $
5,505,000 $ -
7130 Advance Refunding Escrow
- 520,000
-
- -
7130 Principal
4953000 515,000
5403000
336,928 6503000
7230 Interest
846,018 816,402
804,988
222,613 557,734
7330 Other Debt Service Costs
7,761 79,134
80,000
60,000 -
Total Expenditures
$ 113483779 $ 12,252,096 $
639293988 $
61124,541 $ 132073734
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
10/1/2012.
2 -108
IN
CITY OF AVENTURA CITY OF AVENTURA CITY OF AVENTURA
2010 LOAN DEBT SERVICE FUND 230 2011 LOAN DEBT SERVICE FUND 230 2010 & 2011 COMBINED LOAN DEBT SERVICE FUND 230
Bank Qualified Loan Bank Qualified Loan Bank Qualified Loan
FBO Refunding Bonds, Series 2010 FBO Refunding Bonds, Series 2011 FBO Refunding Bonds, Series 2010 & 2011 Combined
Annual
Date Principal Coupon Interest Debt Service Debt Service
4/1/2011 $ 3.420% $ 185, 476.10 $ 185, 476.10 $ 185, 476.10
10/1/2011 - 177, 583.50 177, 583.50
4/1/2012 430,000.00 3.420% 177,583.50 607,583.50 785,167.00
10/1/2012 - - 170, 230.50 170, 230.50
4/1/2013 445, 000.00 3.420% 170, 230.50 615, 230.50 785, 461.00
10/1/2013 - - 162,621.00 162,621.00
4/1/2014 455, 000.00 3.420% 162, 621.00 617, 621.00 780, 242.00
10/1/2014 - - 154, 840.50 154, 840.50
4/1/2015 470, 000.00 3.420% 154, 840.50 624, 840.50 779, 681.00
10/1/2015 - - 146, 803.50 146, 803.50
4/1/2016 485, 000.00 3.420% 146, 803.50 631, 803.50 778, 607.00
10/1/2016 - - 138,510.00 138,510.00
4/1/2017 505, 000.00 3.420% 138, 510.00 643, 510.00 782, 020.00
10/1/2017 - - 129, 874.50 129, 874.50
4/1/2018 525, 000.00 3.420% 129, 874.50 654, 874.50 784, 749.00
10/1/2018 - - 120, 897.00 120, 897.00
4/1/2019 545, 000.00 3.420% 120, 897.00 665, 897.00 786, 794.00
10/1/2019 - - 111,577.50 111,577.50
4/1/2020 560, 000.00 3.420% 111, 577.50 671, 577.50 783,155.00
10/1/2020 - - 102,001.50 102,001.50
4/1/2021 575,000.00 3.420% 102,001.50 677,001.50 779,003.00
10/1/2021 - - 92,169.00 92,169.00
4/1/2022 595,000.00 3.420% 92,169.00 687,169.00 779,338.00
10/1/2022 - - 81,994.50 81,994.50
4/1/2023 615, 000.00 3.420% 81, 994.50 696, 994.50 778, 989.00
10/1/2023 - - 71,478.00 71,478.00
4/1/2024 640, 000.00 3.420% 71, 478.00 711, 478.00 782, 956.00
10/1/2024 - - 60,534.00 60,534.00
4/1/2025 660, 000.00 3.420% 60, 534.00 720, 534.00 781, 068.00
10/1/2025 - - 49,248.00 49,248.00
4/1/2026 685, 000.00 3.420% 49, 248.00 734, 248.00 783, 496.00
10/1/2026 - - 37,534.50 37,534.50
4/1/2027 705,000.00 3.420% 37,534.50 742,534.50 780,069.00
10/1/2027 - - 25,479.00 25,479.00
4/1/2028 735, 000.00 3.420% 25, 479.00 760, 479.00 785, 958.00
10/1/2028 - - 12,910.50 12,910.50
4/1/2029 755,000.00 3.420% 12,910.50 767,910.50 780,821.00
$ 10,385,000.00 $ 3,878,050.10 $ 14,263,050.10 $ 14,263,050.10
Date Principal Coupon
4/1/2011 $
10/1/2011 - -
4/1/2012 220,000.00 3.640%
10/1/2012 -
4/1/2013 230,000.00 3.640%
10/1/2013 - -
4/1/2014 240,000.00 3.640%
10/1/2014 - -
4/1/2015 255,000.00 3.640%
10/1/2015 - -
4/1/2016 260,000.00 3.640%
10/1/2016 - -
4/1/2017 270,000.00 3.640%
10/1/2017 - -
4/1/2018 280,000.00 3.640%
10/1/2018 - -
4/1/2019 285,000.00 3.640%
10/1/2019 - -
4/1/2020 300,000.00 3.640%
10/1/2020 - -
4/1/2021 310,000.00 3.640%
10/1/2021 - -
4/1/2022 320,000.00 3.640%
10/1/2022 - -
4/1/2023 335,000.00 3.640%
10/1/2023 - -
4/1/2024 345,000.00 3.640%
10/1/2024 - -
4/1/2025 360,000.00 3.640%
10/1/2025 - -
4/1/2026 365,000.00 3.640%
10/1/2026 - -
4/1/2027 380,000.00 3.640%
10/1/2027 - -
4/1/2028 395,000.00 3.640%
10/1/2028 - -
4/1/2029 415,000.00 3.640%
$ 5,565,000.00
2 -109
Annual
Interest Debt Service Debt Service
$ 37,137.10 $ 37,137.10 $ 37,137.10
101, 283.00 101, 283.00
101,283.00 321,283.00 422,566.00
97,279.00 97,279.00
97,279.00 327,279.00 424,558.00
93, 093.00 93, 093.00
93, 093.00 333, 093.00 426,186.00
88, 725.00 88, 725.00
88, 725.00 343, 725.00 432, 450.00
84, 084.00 84, 084.00
84, 084.00 344, 084.00 428,168.00
79,352.00 79,352.00
79, 352.00 349, 352.00 428, 704.00
74, 438.00 74, 438.00
74, 438.00 354, 438.00 428, 876.00
69,342.00 69,342.00
69, 342.00 354, 342.00 423, 684.00
64,155.00 64,155.00
64,155.00 364,155.00 428, 310.00
58, 695.00 58, 695.00
58, 695.00 368, 695.00 427, 390.00
53, 053.00 53, 053.00
53, 053.00 373, 053.00 426,106.00
47, 229.00 47, 229.00
47, 229.00 382, 229.00 429, 458.00
41,132.00 41,132.00
41,132.00 386,132.00 427,264.00
34, 853.00 34, 853.00
34, 853.00 394, 853.00 429, 706.00
28,301.00 28,301.00
28,301.00 393,301.00 421,602.00
21,658.00 21,658.00
21,658.00 401,658.00 423,316.00
14,742.00 14,742.00
14, 742.00 409, 742.00 424, 484.00
7,553.00 7,553.00
7,553.00 422, 553.00 430,106.00
$ 2,155, 071.10 $ 7, 720, 071.10 $ 7, 720, 071.10
Annual
Date Principal Interest Debt Service Debt Service
4/1/2011 $ $ 222,613.20 $ 222,613.20 $ 222,613.20
10/1/2011 278,866.50 278,866.50
4/1/2012 650,000.00 278,866.50 928,866.50 1,207,733.00
10/1/2012 - 267,509.50 267,509.50
4/1/2013 675, 000.00 267, 509.50 942, 509.50 1, 210, 019.00
10/1/2013 - 255,714.00 255,714.00
4/1/2014 695,000.00 255,714.00 950,714.00 1,206,428.00
10/1/2014 - 243,565.50 243,565.50
4/1/2015 725,000.00 243,565.50 968,565.50 1,212,131.00
10/1/2015 - 230,887.50 230,887.50
4/1/2016 745, 000.00 230, 887.50 975, 887.50 1, 206, 775.00
10/1/2016 - 217, 862.00 217, 862.00
4/1/2017 775,000.00 217,862.00 992,862.00 1,210,724.00
10/1/2017 - 204,312.50 204,312.50
4/1/2018 805,000.00 204,312.50 1,009,312.50 1,213,625.00
10/1/2018 - 190, 239.00 190, 239.00
4/1/2019 830, 000.00 190, 239.00 1, 020, 239.00 1, 210, 478.00
10/1/2019 - 175, 732.50 175, 732.50
4/1/2020 860,000.00 175,732.50 1,035,732.50 1,211,465.00
10/1/2020 - 160, 696.50 160, 696.50
4/1/2021 885, 000.00 160, 696.50 1, 045, 696.50 1, 206, 393.00
10/1/2021 - 145, 222.00 145, 222.00
4/1/2022 915, 000.00 145, 222.00 1, 060, 222.00 1, 205, 444.00
10/1/2022 - 129, 223.50 129, 223.50
4/1/2023 950, 000.00 129, 223.50 1, 079, 223.50 1, 208, 447.00
10/1/2023 - 112,610.00 112,610.00
4/1/2024 985,000.00 112,610.00 1,097,610.00 1,210,220.00
10/1/2024 - 95, 387.00 95, 387.00
4/1/2025 1, 020, 000.00 95, 387.00 1,115, 387.00 1, 210, 774.00
10/1/2025 77, 549.00 77, 549.00
4/1/2026 1, 050, 000.00 77, 549.00 1,127, 549.00 1, 205, 098.00
10/1/2026 59,192.50 59,192.50
4/1/2027 1, 085, 000.00 59,192.50 1,144,192.50 1, 203, 385.00
10/1/2027 40,221.00 40,221.00
4/1/2028 1,130,000.00 40,221.00 1,170,221.00 1,210,442.00
10/1/2028 20, 463.50 20, 463.50
4/1/2029 1,170, 000.00 20, 463.50 1,190, 463.50 1, 210, 927.00
$ 15,950,000.00 $ 6,033,121.20 $ 21,983,121.20 $ 21,983,121.20
CITY OF AVENTURA
2000 LOAN DEBT SERVICE FUND 240
CATEGORY SUMMARY
2011/12
FUND DESCRIPTION
This fund was established to account for debt service payment expenditures associated with
the
2000 Loan which was used for the Community Recreation Center and
the acquisition and
construction of Waterways Park.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09 2009/10 2010/11
2010/11
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
253231 25,484 -
123600
-
380000/389999
Transfer /Debt Proceeds
4903669 628,705 508,363
254182
508,465
399900/399999
Fund Balance
- 51709 -
-
-
jWdAvailable
$ 515,900 $ 659,898 $ 508,363 $
266,782
$ 508,465
EXPENDITURES
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
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
- - -
-
-
7000/7999
Debt Service
510,912 512,304 508,363
254,182
508,465
9000/9999
Transfers
- - -
-
-
Total Expenditures
$ 5103912 $ 512,304 $ 508,363 $
254,182
$ 508,465
2 -110
CITY OF AVENTURA
2000 LOAN DEBT SERVICE FUND 240
2011/12
REVENUE PROJECTIONS
OBJECT
APPROVED
HALF YEAR CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL PROPOSAL
NO. CATEGORY RECAP
2008/09 2009/10 2010/11
2010/11
2011/121
Miscellaneous Revenues
3611000 Interest
$ 25,231 $ 253484 $ - $
123600 $
-
Subtotal
25,231 25,484 -
12,600
-
Transfer /Debt Proceeds
3811001 Transfer from General Fund
4903669 6283705 5083363
2543182
5083465
3842000 Bond Proceeds
- - -
-
-
3850100 Proceeds from Refunding Bonds
- - -
-
-
Subtotal
490,669 628,705 508,363
254182
508,465
Fund Balance
3999000 Carryover
- 53709 -
-
-
Subtotal
- 5,709 -
-
-
Total Revenues
$ 515,900 $ 659,898 $ 508,363 $
266,782 $
508,465
EXPENDITURES 9001 -590
OBJECT
APPROVED
HALF YEAR CITY MANAGER
CODE
ACTUAL ACTUAL BUDGET
ACTUAL PROPOSAL
NO. CATEGORY RECAP
2008/09 2009/10 2010/11
2010/11
2011/12
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
- - -
-
-
Lnditures
���WW
$ 510,912 $ 512,304 $ 508,363 $
254,182 $
508,465
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 2107000.00 5.050% 3007222.50
5107222.50
10/1/2005 2207000.00 5.050% 2897617.60
5097617.60
10/1/2006 235, 000.00 5.050% 278, 507.50
513, 507.50
10/1/2007 2457000.00 5.050% 2667640.50
5117640.50
10/1/2008 2557000.00 5.050% 2547267.50
5097267.50
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 3109000.00 5.050% 1989465.00
5089465.00
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 3957000.00 5.050% 1117605.00
5067605.00
10/1/2018 4157000.00 5.050% 917657.50
5067657.50
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
$ 695559000.00 $ 491429709.18
$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 banl< 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 locl<ed 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 HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/121
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
4043120 403,709 201,855 404,780
399900/399999
Fund Balance
-
25 9 9 -
Total Available
$ 4003582 $
4043147 $ 4033718 $ 2013864 $ 4043780
EXPENDITURES
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 - - - - -
7000/7999 Debt Service 402,062 404038 403,718 200,312 404,780
9000/9999 Transfers - - - - -
Total Expenditures $ 402,062 $ 404038 $ 403,718 $ 200,312 $ 404,780
2 -113
CITY OF AVENTURA
2002 LOAN DEBT SERVICE FUND 250
2011/12
REVENUE PROJECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011 /12
$ 5 $
Miscellaneous Revenues
3611000
Interest
5
Subtotal
-
Transfer /Debt Proceeds
3811001
Transfer from General Fund
3842000
Bond Proceeds
3850100
Proceeds from Refunding Bonds
403,709
Subtotal
-
Fund Balance
3999000
Carryover
-
Subtotal
9
Total Revenues
$ 5 $
2 $
- $
- $ -
5
2
-
- -
4003577
404,120
403,709
201,855 4043780
4003577
404,120
403,709
201,855 4043780
-
25
9
9 -
-
25
9
9 -
-
-
-
-
$ 4003582 $
404,147 $
403,718 $
201,864 $ 4043780
EXPENDITURES 9001 -590
80,334
1673756
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011 /12
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
1483854
155,943
160,668
80,334
1673756
7230
Interest
245,764
241,061
235,550
117,775
229,524
7330
Other Debt Service Costs
73444
7,134
7,500
2,203
73500
Total Expenditures
$ 402,062 $
404,138 $
403,718 $
200,312 $
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
8/1/2003 $
-
0.000% $
38,174.53 $
38,174.53
8/11/2004
21, 644.12
2.500%
43, 216.45
64, 860.57
8/11/2005
22, 030.62
2.100%
42, 675.35
64, 705.97
8/1/2006
22,417.13
2.500%
42,212.70
64,629.83
8/11/2007
23,190.13
2.750%
41, 652.28
64, 842.41
8/11/2008
23, 576.63
3.125%
41, 014.55
64, 591.18
8/11/2009
24, 349.64
3.375%
40, 277.78
64, 627.41
8/11/20110
25, 509.14
3.625%
39, 455.98
64, 965.12
8/1/2011
26, 282.15
3.750%
38, 531.27
64, 813.42
8/1/2012
27,441.65
3.800%
37,545.69
64,987.34
8/11/20113
28, 214.66
4.000%
36, 502.91
64, 717.57
8/11/20114
29, 374.16
4.100%
35, 374.32
64, 748.49
8/11/20115
30, 920.17
4.200%
34,169.98
65, 090.15
8/11/20116
32, 079.68
4.300%
32, 871.33
64, 951.01
8/11/20117
33, 625.69
4.400%
31, 491.91
65,117.60
8/11/20118
27, 828.16
4.875%
30, 012.38
57, 840.53
8/11/20119
29, 374.16
4.875%
28, 655.75
58, 029.92
8/1/2020
30,920.17
4.875%
27,223.76
58,143.94
8/11/20211
32, 079.68
4.875%
25, 716.41
57, 796.09
8/11/2022
34, 012.19
4.875%
24,152.52
58,164.71
8/11/2023
35, 558.20
5.000%
22, 494.43
58, 052.63
8/11/2024
37, 490.71
5.000%
20, 716.52
58, 207.23
8/11/2025
39, 423.22
5.000%
18, 841.98
58, 265.20
8/11/2026
41, 355.73
5.000%
16, 870.82
58, 226.55
8/11/2027
43, 288.24
5.000%
14, 803.03
58, 091.28
8/11/2028
45, 607.26
5.000%
12, 638.62
58, 245.88
8/11/2029
47, 926.27
5.000%
10, 358.26
58, 284.53
8/11/2030
50, 631.78
5.000%
7,961.94
58, 593.73
8/11/20311
52, 950.80
5.000%
5,430.36
58, 381.15
8/11/2032
55, 656.31
5.000%
2,782.82
58, 439.13
$ 974, 758.46 $ 843, 826.62 $1, 818, 585.08
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
8/11/2003 $
-
0.000% $
195,194.20 $
195,194.20
8/1/2004
110,670.83
2.500%
220,974.56
331,645.39
8/1/2005
112,647.09
2.100%
218,207.79
330,854.88
8/1/2006
114,623.35
2.500%
215,842.20
330,465.56
8/11/2007
118, 575.88
2.750%
212, 976.62
331, 552.50
8/1/2008
120,552.15
3.125%
209,715.78
330,267.93
8/1/2009
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
3.750%
197,018.28
331,404.28
81112012
140,314.80
3.800%
191,978.81
332,293.60
8/1/2013
144,267.33
4.000%
186,646.84
330,914.17
8/11/20114
150,196.12
4.100%
180, 876.15
331, 072.27
8/1/2015
158,101.18
4.200%
174,718.11
332,819.29
8/1/2016
164,029.97
4.300%
168,077.86
332,107.83
8/11/20117
171, 935.03
4.400%
161, 024.57
332, 959.60
8/1/2018
142,291.06
4.875%
153,459.43
295,750.49
8/1/2019
150,196.12
4.875%
146,522.74
296,718.86
8/1/2020
158,101.18
4.875%
139,200.68
297,301.86
8/1/2021
164,029.97
4.875%
131,493.25
295,523.22
8/1/2022
173,911.30
4.875%
123,496.78
297,408.08
8/1/2023
181,816.36
5.000%
115,018.61
296,834.96
8/1/2024
191,697.68
5.000%
105,927.79
297,625.47
8/11/2025
201, 579.00
5.000%
96, 342.91
297, 921.91
8/1/2026
211,460.33
5.000%
86,263.96
297,724.28
8/1/2027
221,341.65
5.000%
75,690.94
297,032.59
8/1/2028
233,199.24
5.000%
64,623.86
297,823.10
8/1/2029
245,056.83
5.000%
52,963.89
298,020.72
8/1/2030
258,890.68
5.000%
40,711.05
299,601.73
8/1/2031
270,748.27
5.000%
27,766.52
298,514.79
8/1/2032
284,582.12
5.000%
14,229.11
298,811.23
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).
$ 4,984,139.66 $ 4, 314, 658.32 $ 9, 298, 797.98
The Series 2002 Revenue Bonds were financed through the Florida Intergovernmental Finance Commission. The loan is secured solely bya
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 111 and interest payments due on February 111 and August 111 of each yearwith the final maturity on
August1,2032. Debt service requirements average approximately $850,OOOperyear over the 30-year I ife of the obligation. Theinterestrate
varies from 2.5% to 5.0% depending on the maturity date.
2 -115
Principal 250 - 9001 - 590.71 -30
I me re st 250 - 9001 - 590.72 -30
Othe r 250 - 9001 - 590.73 -30
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
8/1/2006 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
8/11/2008 144,128.78 3.125% 250, 730.33 394, 859.11
8/1/2009 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
8/1/2012 167,756.45 3.800% 229,524.50 397,280.95
8/1/2013 172,481.98 4.000% 223,149.75 395,631.74
8/1/2014 179,570.28 4.100% 216,250.47 395,820.76
8/1/2015 189,021.35 4.200% 208,888.09 397,909.44
8/11/20116 196,109.65 4.300% 200, 949.19 397, 058.85
8/1/2017 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% 166,424.44 355,445.80
8/1/2021 196,109.65 4.875% 157,209.65 353,319.31
8/1/2022 207,923.49 4.875% 147,649.30 355,572.79
8/1/2023 217,374.55 5.000% 137,513.03 354,887.59
8/1/2024 229,188.39 5.000% 126,644.31 355,832.70
8/11/2025 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 264,629.89 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
FIFC LOAN DEBT SERVICE FUND 290
CATEGORY SUMMARY
2011/12
FUND DESCRIPTION
This fund was established to account for debt service payment expenditures associated with the
Florida Intergovernmental Finance Commission Loan which was used to fund the construction
and equipment for of the Aventura Charter Elementary School.
REVENUE PROJECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/121
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 4443000 4463778 445,744 222,872 4463931
399900/399999 Fund Balance - - - - -
Total Available $ 444,459 $ 447,578 $ 445,744 $ 222,905 $ 446,931
EXPENDITURES
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
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
-
-
-
-
-
7000/7999
Debt Service
4443425
4463768
4453744
2233586
4463931
9000/9999
Transfers
-
-
-
-
-
Total Expenditures
$ 444,425 $
446,768 $
445,744 $
223,586
$ 446,931
2 -116
CITY OF "ENTURA
FIFC LOAN DEBT SERVICE FUND 290
20'11/12
REVENUE PROJECTIONS
OBJECT
CATEGORY RECAP
ACTUAL
2008/09
ACTUAL
2009/10
APPROVED
HALF YEAR
CITY MANAGER
CODE
DEBT SERVICE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09
2009/10
2010/11
2010/11
2011/12
0100
Payment to Refunded Bond
$ - $
-
$ - $
-
$ -
7130
Miscellaneous Revenues
-
-
-
-
-
3611000
Interest $
459 $
800
$ - $
33
$ -
7230
E Subtotal
459
800
-
33
-
7330
Other Debt Service Costs
23989
33498
33500
23464
Transfer /Debt Proceeds
Total Expenditures
$ 444,425 $
446,768
$ 445,744 $
3811001
Transfer from General Fund
-
-
-
-
-
3811901
Transfer from Charter School Fund
4443000
4463778
4453744
2223872
4463931
3842000
Bond Proceeds
-
-
-
-
-
3850100
Proceeds from Refunding Bonds
-
-
-
-
-
Subtotal
444,000
446,778
445,744
222,872
446,931
Fund Balance
C
3999000 arryover - - - - Subtotal - - - - -
Total Revenues $ 4441459 $ 4473578 $ 4453744 $ 2223905 $ 4463931
EXPENDITURES 9001 -590
OBJECT
CODE
NO.
CATEGORY RECAP
ACTUAL
2008/09
ACTUAL
2009/10
APPROVED
BUDGET
2010/11
HALF YEAR
ACTUAL
2010/11
CITY MANAGER
PROPOSAL
2011/12
DEBT SERVICE
Non - Departmental - 590
0100
Payment to Refunded Bond
$ - $
-
$ - $
-
$ -
7130
Advance Refunding Escrow
-
-
-
-
-
7130
Principal
166,146
1743057
1793332
893666
1873244
7230
Interest
275,290
269,213
262,912
131,456
256,187
7330
Other Debt Service Costs
23989
33498
33500
23464
33500
Total Expenditures
$ 444,425 $
446,768
$ 445,744 $
223,586
$ 446,931
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
FIFC LOAN DEBT SERVICE FUND 290
Florida Intergovernmental Finance
Commission
Capital Revenue Bonds, Series 2002
Principal 290 -9001 - 590.71 -30
Interest 290 -9001 - 590.72 -30
Other 290 -9001 - 590.73 -30
Date
Principal Coupon
Interest
Debt Service
8/11/2003
$ - 0.000% $
260, 477.55
$ 260, 477.55
8/11/2004
147, 685.05 2.500%
294, 880.25
442, 565.30
8/11/2005
150, 322.29 2.100%
2917188.12
441, 510.41
8/11/2006
152, 959.52 2.500%
288, 031.35
440, 990.87
8/11/2007
158, 233.99 2.750%
284, 207.36
442, 441.35
8/11/2008
160, 871.22 3.125%
279, 855.93
440, 727.15
8/11/2009
1667145.69 3.375%
274, 828.70
440, 974.38
8/11/20110
174, 057.38 3.625%
269, 221.29
443, 278.67
8/1/2011
179, 331.85 3.750%
262, 911.71
442, 243.56
8/1/2012
187, 243.55 3.800%
2569186.76
443, 430.31
8/11/20113
192, 518.02 4.000%
249, 071.51
441, 589.52
8/11/20114
200, 429.72 4.100%
241, 370.79
441, 800.50
8/11/20115
210, 978.65 4.200%
2337153.17
4447131.82
8/11/20116
218, 890.35 4.300%
224, 292.07
4437182.41
8/11/20117
229, 439.28 4.400%
214, 879.78
444, 319.06
8/11/20118
189, 880.78 4.875%
204, 784.45
394, 665.24
8/11/20119
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
8/11/20211
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
8/11/2023
242, 625.45 5.000%
153, 486.97
3967112.41
8/11/2024
255, 811.61 5.000%
141, 355.69
3977167.30
8/11/2025
268, 997.78 5.000%
128, 565.11
397, 562.89
8/11/2026
2827183.94 5.000%
1157115.22
3977299.17
8/11/2027
295, 370.11 5.000%
101, 006.03
396, 376.14
8/11/2028
3117193.51 5.000%
86, 237.52
397, 431.03
8/11/2029
327, 016.90 5.000%
70, 677.85
397, 694.75
8/11/2030
345, 477.54 5.000%
54, 327.00
399, 804.54
8/11/20311
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
$ 696519101.88 $
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 1St 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
a
/ *� I mom 9%.
err MI4 L%Ion err
CAPITAL
CONSTRUCTION
FUNDStt ti ■t�
2 -119
CITY OF AVENTURA
CAPITAL CONSTRUCTION FUND -ARTS &CULTURAL CENTER CONSTRUCTION 391
CATEGORY SUMMARY
2011/12
FUND DESCRIPTION
This fund was established to account for revenues and expenditures used to fund the
construction and equipment for the Arts &Cultural Center.
REVENUE PROJECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
310000/319999
Locally Levied Taxes $
- $ - $ - $ - $ -
320000/329999
Licenses & Permits
- - - - -
330000/339999
Intergovernmental Revenues
213595690 250535195 - - -
340000/349999
Charges for Services
- - - - -
350000/359999
Fines & Forfeitures
- - - - -
360000/369999
Miscellaneous Revenues
- - - - -
380000/389999
Transfer /Debt Proceeds
232503000 9543385 - - -
399900/399999
Fund Balance
- 136763838 - -
alAAW $
456095690 $ 456845418 $ - $ - $ -
EXPENDITURES
1000/2999 Personal Services $ - $ - $ - $ - $ -
3000/3999 Contractual Services - - - - -
4000/4999 Other Charges & Services - - - - -
5000/5399 Commodities - - - - -
5400/5999 Other Operating Expenses - - - - -
WTotal Operating Expenses - - - - -
6000/6999 Capital Outlay 219325852 456845418 - - -
7000/7999 Debt Service - - - - -
9000/9999 Transfers - - - - -
al Expenditures $ 239323852 $ 436843418 $ - $ - $ -
2 -120
STORMWATER
UTILITY FUND
2 -121
CITY OF AVENTURA
STORMWATER UTILITY FUND 410
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 HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
310000/319999
Locally Levied Taxes $
- $ - $
- $ - $ -
320000/329999
Licenses & Permits
- -
- - -
330000/339999
Intergovernmental Revenues
1073364 175,303
- 613226 -
340000/349999
Charges for Services
801,532 842,867
8413458 3033584 8411458
350000/359999
Fines & Forfeitures
- -
- - -
360000/369999
Miscellaneous Revenues
23567 31320
- 379 -
380000/389999
Transfer from Funds
- -
- - -
399900/399999
Fund Balance
- -
- - --
-
Total Available $
9113463 $ 130213490 $
8413458 $ 3653189 $ 8413458
Total Operating Expenses
6393618
EXPENDITURES
5353000
1000/2999
Personal Services $
- $
- $
- $
- $
-
3000/3999
Contractual Services
3833015
556,609
5353000
3453477
500,000
4000/4999
Other Charges & Services
-
-
-
-
-
5000/5399
Commodities
-
-
-
-
-
5400/5999
Other Operating Expenses
2563603
271,998
-
-
-
Total Operating Expenses
6393618
828,607
5353000
3453477
500,000
6000/6999
Capital Outlay
113557
143644
3063458
413266
3413458
9000/9999
Transfers
-
-
-
-
-
Total Expenditures $
6513175 $
843,251 $
8413458 $
3863743 $
841,458
2 -122
CITY OF AVENTURA
STORMWATER UTILITY FUND 410
2011/12
REVENUE PROJECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12.
Intergovernmental Revenues
Operating
3343605 State Grant $
1079364 $
1759303 $ - $
619226 $ -
Subtotal
1079364
1759303 -
619226 -
Charges for Services
Community Services - 538
3439110 Stormwate r Utility Fees
8019532
8429867 8419458
3039584 8419458
Subtotal
8019532
8429867 8419458
3039584 8419458
Miscellaneous Revenues
759000 $
679261 $
909000
3611000 Interest
29567
39320 -
379 -
Subtotal
29567
39320 -
379 -
Fund Balance
1629481
2569781
2109000
3999000 Carryover
-
- -
- -
S u btota I
-
- -
- -
Total Revenues $
9119463 $
190219490 $ 8419458 $
3659189 $ 8419458
EXPENDITURES 5001
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12
2 -123
Operating
CONTRACTUAL SERVICES
Community Services - 538
3110
Prof. Services - Engineering $
649068 $
1359327 $
759000 $
679261 $
909000
3450
Lands Maint. - Streets
1569466
1649501
2509000
1913070
2009000
3460
Street Maint. /Drainage
1629481
2569781
2109000
879146
2109000
Subtotal
3833015
5569609
5359000
3453477
5009000
OTHER OPERATING EXPENSES
5915
Depreciation
2569603
2719998
-
-
-
Subtotal
2569603
2719998
-
-
-
CAPITAL OUTLAY
Community Services - 538
6306
Drainage Improvements
119557
149644
2009000
419266
2009000
Subtotal
113557
149644
2009000
413266
2009000
CAPITAL OUTLAY
Community Services
6999
Capital Reserve
-
-
1069458
-
1419458
Subtotal
-
-
1069458
-
1419458
Total
6513175
8439251
8419458
3863743
8419458
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 %.
Stormwater Utility Fees
$1;000,000
$SOaA00
(600,000
(400,000
(200,000
CAPITAL PROJECT DESCRIPTION
COMMUNITY SERVICES
6306 Drainage Improvements — Funds have been budgeted for maintenance
improvements.
2 -124
M L 1111
*� ■r i
m r RIM 15
INN * +I
op
POLICE
OFFDUTY
SERVICES FUND
2 -125
CITY OF AVENTURA
POLICE OFFDUTY SERVICES FUND 620
CATEGORY SUMMARY
2011/12
FUND DESCRIPTION
This Fund was established to account for revenues and expenditures associated with services
provided by off duty Police Officers in private customer details to the various
businesses and
condominium associations.
REVENUE PROJECTIONS
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09 2009/10
2010/11
2010/11
2011/12
310000/319999
Locally Levied Taxes
$ - $ - $
- $
-
$ -
320000/329999
Licenses & Permits
- -
-
-
-
330000/339999
Intergovernmental Revenues
- -
-
-
-
340000/349999
Charges for Services
2683640 2283387
2403000
1183216
2403000
350000/359999
Fines & Forfeitures
- -
-
-
-
360000/369999
Miscellaneous Revenues
- -
-
-
-
380000/389999
Transfer from Funds
- -
-
-
-
399900/399999
Fund Balance
- -
-
-
-
otal Available
$ 2683640 $ 2283387 $
2403000 $
1183216
$ 2403000
EXPENDITURES
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09 2009/10
2010/11
2010/11
2011/12
1000/2999
Personal Services
$ 2183877 $ 2033055 $
2403000 $
1073550
$ 2403000
3000/3999
Contractual Services
- -
-
-
-
4000/4999
Other Charges & Services
- -
-
-
-
5000/5399
Commodities
- -
-
-
-
5400/5999
Other Operating Expenses
- -
-
-
-
Total Operating Expenses
2183877 2033055
2403000
1073550
2403000
6000/6999
Capital Outlay
- -
-
-
-
otal Expenditures
$ 2183877 $ 2033055 $
2403000 $
1073550
$ 2403000
LL2
-126
CITY OF AVENT URA
POLICE OFFDUTY SERVICES FUND 620
2011112
REVENUE PROJ ECTIONS
OBJECT APPROVED HALF YEAR CITY MANAGER
CODE ACTUAL ACTUAL BUDGET ACTUAL PROPOSAL
NO. CATEGORY RECAP 2008/09 2009/10 2010/11 2010/11 2011/12.
Total Expenditures $ 2189877 $ 2039055 $ 2409000 $ 1079550 $ 2409000
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
Charges for Services
3421100
Police Detail Billing
$ 2689640 $
2289387 $
2409000 $
1189216
$ 2409000
Total Revenues
$ 2689640 $
2289387 $
2409000 $
1189216
$ 2409000
EXPENDITURES 2001 -521
OBJECT
APPROVED
HALF YEAR
CITY MANAGER
CODE
ACTUAL
ACTUAL
BUDGET
ACTUAL
PROPOSAL
NO.
CATEGORY RECAP
2008/09
2009/10
2010/11
2010/11
2011/12
PERSONAL SERVICES
Public Safety
1420
Extra Duty Detail
$ 2189877 $
2039055 $
2409000 $
1079550
$ 2409000
Total Expenditures $ 2189877 $ 2039055 $ 2409000 $ 1079550 $ 2409000
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
*� �o4
lv� mss■
On p
to
SUMMARY OF
CAPITAL
IMPROVEMENT
PROGRAM
4 I
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
$1367000.
• 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:
1. The CIP is a tool for implementing the City's Comprehensive Plan.
2. The CIP process provides a mechanism for coordinating among projects with
respect to function, location, and timing.
3. The yearly evaluation of project priorities ensures that the most crucial
projects are developed first.
4. The CIP process facilitates long -range financial planning by matching
estimated revenue against capital needs, establishing capital expenditures
and identifying the need for municipal borrowing and indebtedness within a
sound long -range fiscal framework. The sound fiscal policy that results from
this process will have a positive impact on the City's bond rating.
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 RECOMMENDED PROJECTS
The proposed 2011 — 2016 CIP includes 25 projects in five (5) functional categories with
a total value of $13,881,400. The following represents the percentage of total funding
that each functional category has been allocated: Beautification & Parks Facilities (1 %),
Transportation, Drainage and Infrastructure Improvements (40 %), Capital Equipment
Purchase and Replacement (21%), Information /Communication Technology (22 %) and
Public Buildings and Facilities Improvements (16 %).
SUMMARY OF MAJOR PROGRAMS
The following table presents a summarized breakdown of the costs of the various
projects recommended for funding categorized by major function for each of the five (5)
years covered by the CIP.
Table 1
Capital Improvement Program
20011/12 — 2015/16
Summary by Function
Program
2011/12
2012/13
2013/14
2014/15
2015/16
TOTAL
Beautification & Parks Facilities $
813800 $
73800 $
323800 $
323800 $
19,800 $
175,000
Transportation, Drainage &
133083000
133855000
154705000
6803000
7573000
536003000
1 nfrastructu re
Public Buildings & Facilities
175,000
2,000,000
0
0
0
231753000
Information /Communication
1,082,900
398, 300
4715200
5103500
5493100
330123000
Technology
Capital Equipment
5883000
6135400
5355000
6013900
5813100
239193400
Totals $ 3,2353700 $ 4,404,500 $ 2,50%000 $ 1,825,200 $ 1,907,000 $ 13,881 , 400
Transportation,
Capital Beautification & Drainage &
Equipment Parks Facilities Infrastructure
21% 1% 40%
f
r
1
Z
4 Information
L
Technology4
22%
r.t
Public Buildings
16%
3 -7
SUMMARY OF PROPOSED APPROPRIATIONS BY FUNDING SOURCE
The following table reflects the distribution of all proposed projects to the funding source or
mechanism, which is appropriate for funding the projects for each of the five (5) years of the
program.
Table 2
Capital Improvement Program
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 $ 35 428, 000 $ 1, 410, 000 $
1, 014, 200 $
1, 027, 000 $
8, 979, 900
Sto rmw a to r Utility
200,000 2005000 200, 000
200, 000
2005000
15 000, 000
Parks Development
0 0
0
Charter School
1273000 913500 1295000
1315000
1233000
601,500
Federal Funding
0 0
0
Transportation Fund
808,000 6855000 770, 000
480, 000
5575000
35 300, 000
$ 35235,700 $ 45 404, 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%
Transportation
Fund
24%
Stormwater 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:
Table 3
Capital Improvement Program
2011/12 - 2015/16
Summary by Location
Transportation Park
Location
Improvements Improve
Founders Park Improvements
2011 -2015
NE 185th Street/NE 31 th Avenue
2011/12
NE 188th Street
2011/12
NE 191 Street
2011/12
Country Club Drive
2012-2014
NE 207th Street
2014/15
NE 213th Street
2015/16
Biscay Boulevard Lighting Improv.
2011 -2014
Biscayne Lake Gardens
2015/16
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
II 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
29, 272, 881
175967559
2,100, 700
30, 419, 568
172617034
374287000
31, 613, 235
8197832
174107000
32, 876, 051
4897423
170147200
34, 219, 786
(57173)
170277000
$3078697440
$3176807603
$3274337067
$3373657474
$3472147613
27,151, 881
2,121, 000
28, 298, 568
2,121, 000
29, 492, 235
2,121, 000
30, 755, 051
2,121, 000
32, 098, 786
2,121, 000
29, 272, 881
175967559
2,100, 700
30, 419, 568
172617034
374287000
31, 613, 235
8197832
174107000
32, 876, 051
4897423
170147200
34, 219, 786
(57173)
170277000
$ (5047141) $
(2,166, 966) $
(5907168) $
(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
Dept. Af
CIP # Project Title
2012/13 2013/14 2014/15 2015/16 Tota
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
BP3 City -wide Beautification Improvements
Totals
Impact General
Dept. # Total Fees Fund
CS 136,000 136,000
CS 39,000 39,000
175,000 $ - $ 175,000
3 -11
TABLE 1
PROPOSED TRANSPORTATION, DRAINAGE AND INFRASTRUCTURE IMPROVEMENTS
PROJECTS SCHEDULED FOR 2011/12 - 20015/16
SUMMARY BY YEAR
De pt. i - -
TD11 Stormwater Drainage Improvements CS $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000,000
TD12 Biscayne Boulevard Street Lighting CS 500,000 500,000 500,000 - - 1,500,000
TD13 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 2011/12 - 20015/16
FUNDING PLAN
d Fund Fund Fu
0 Stormwater I
Transportable
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
TD13 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
TABLE 1
PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2011/12 - 20015/16
SUMMARY BY YEAR
&rojectr. L b Dept. 1
PBF1 Government Center Parking Garage CS $ 175,000 $ 2,000,000
Totals
$ 175,000 $ 2,000,000 $ - $
TABLE 2
PROPOSED PUBLIC BUILDING AND FACILITIES IMPROVEMENTS
PROJECTS SCHEDULED FOR 2011/12 - 20015/16
FUNDING PLAN
pp
• • Ift
PBF1 Government Center Parking Garage CS $ 2,175,000
Totals
$ 2,175,000
3 -13
F 1q=
$ 2,175,000
- $ - $ 2,175,000
$ 2,175,000
$ 2,175,000
TABLE 1
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2011/12- 2015/16
SUMMARY BY YEAR
ICT1
ICT2
ICT3
ICT4
ICT5
ICT6
ICT7
ICT8
ICT9
ICT10
ICT11
ICT12
TABLE 2
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2011/12- 2015/16
FUNDING PLAN
Project Title A11F De
Police Computers Systems <$5000 PD
Central Computer System >$5000 IT
Radios and E911 System
-
-.
ACES
Computer Equipment >$5000
-
-
IT
I KIM!
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
ICT1
ICT2
ICT3
ICT4
ICT5
ICT6
ICT7
ICT8
ICT9
ICT10
ICT11
ICT12
TABLE 2
PROPOSED COMMUNICATIONS AND COMPUTERS EQUIPMENT
PROJECTS SCHEDULED FOR 2011/12- 2015/16
FUNDING PLAN
Project Title A11F De
Police Computers Systems <$5000 PD
Central Computer System >$5000 IT
Radios and E911 System
PD
Computer Equipment <$5000
ACES
Computer Equipment >$5000
ACES
Computer Equipment <$5000
IT
Computer Equipment <$5000
F
Computer Equipment <$5000
CM
Computer Equipment <$5000
CS
Computer Equipment <$5000
CD
Computer Equipment <$5000
AACC
Computer Equipment
CC
Totals
P", -�'q
Tota I
617,000
Cha rte r
General School
Fund Fund
617,000
685,000
685,000
933,000
933,000
449,500
449,500
152,000
152,000
30,000
30,000
14,000
14,000
6,000
6,000
85,700
85,700
19,300
19,300
17,500
17,500
3,000
3,000
$ 3,012,000
3 -14
$ 2,410,500 $ 601,500
TABLE 1
PROPOSED CAPITAL EQUIPMENT PURCHASE AND REPLACEMENT
PROJECTS SCHEDULED FOR 2011/12 - 2015/16
SUMMARY BY YEAR
CE1
CE2
CE3
CE4
CE5
CE6
CE7
2011/12 2
.
.
CE1
Vehicle Purchase & Replacements
PD
CE2
Equipment Purchase and Replacement >5000
PD
CE3
Equipment Purchase and Replacement <5000
PD
CE4
Equipment Purchase and Replacement >5000
CS
CE5
Equipment Purchase and Replacement <5000
CS
CE6
Equipment Purchase and Replacement >5000
AACC
CE7
Equipment Purchase and Replacement >5000
CD
14,000 6
Totals
58,000 4
CE1
CE2
CE3
CE4
CE5
CE6
CE7
2011/12 2
2012/13 -
- -
- «
«n,
430,000 4
449,100 3
384,100 4
410,000 3
395,000 2
2,068,200
120,000 8
88,000 7
74,000 1
100,000 7
79,000 4
461,000
21,500 4
49,800 1
16,400 2
26,900 2
24,100 1
138,700
14,000 6
6,000 5
58,000 4
45,500 5
55,500 1
179,000
2,500 2
2,000 2
2,500 1
19,500 6
6,500 3
33,000
18,500 -
- -
- -
- 1
18,500
- -
- -
- -
- 2
21,000 2
21,000
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
General
De pt. #
Total Fun d
Vehicle Purchase & Replacements PD
Equipment Purchase and Replacement >5000 PD
Equipment Purchase and Replacement <5000 PD
Equipment Purchase and Replacement >5000 CS
Equipment Purchase and Replacement <5000 CS
Equipment Purchase and Replacement >5000 AACC
Equipment Purchase and Replacement >5000 CD
Totals
2,068,200 2,068,200
461,000 461,000
138,700 138,700
179,000 179,000
33,000 33,000
18,500 18,500
21,000 21,000
2,919,400
3 -15
2,919,400
Totals
2,068,200 2,068,200
461,000 461,000
138,700 138,700
179,000 179,000
33,000 33,000
18,500 18,500
21,000 21,000
2,919,400
3 -15
2,919,400
2,919,400
3 -15
2,919,400
CITY OF AVENTURA
CAPITAL OUTLAY
2011/12
IMPACT OF CAPITAL PROJECTS ON OPERATING BUDGET
ROUTINEI ESTIMATED
OBJECT CITY MANAGER ANNUAL USEFlJLE ANNUAL OPERATING BUDGET IMPACT
CODE APPROVAL CAPITAL LIFE
NO. CATEGORY RECAP 2011112 EXPENDITURE (YEARS) PERSONNEL OPERATING TOTAL
3 -16
Er
001 -80XX
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- 539/541/572
6402
Computer Equipment <$5,000
223400
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
N/A N/A
N/A N/A
Total Capital $
1712941188
$ - $
- $ -
TRANSPORTATION AND
STREET MAINTENANCE FUND 120
Community Services - 50 -541
6305
Road Resurfacing
608,000
Yes
10 -
- -
6307
Street Lighting Improv.
200,000
Yes
10 -
- -
I&Otal Ca $
808,000
$ - $
- $ -
STORMWATER UTILITY FUND 410
Community Services - 538
6306
Drainage Improvements
200,000
Yes
10 -
- -
Total Capital $
200,000
$ - $
- $ -
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
infrastructureorequipment replacement or purchase.
3 -16
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GLOSSARY
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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.
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
yea r.
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
r
r
a
ORDINANCE NO. 2011-
AN ORDINANCE OF THE CITY OF AVENTURA, FLORIDA,
ADOPTING THE ATTACHED TENTATIVE OPERATING
AND CAPITAL BUDGET, AS REVIEWED AND
APPROVED BY CITY COMMISSION AT THE REVIEW
MEETING HELD ON JULY 21, 2011, AS THE CITY OF
AVENTURA FINAL BUDGET FOR THE 2011/2012 FISCAL
YEAR, PURSUANT TO SECTION 4.05 OF THE CITY
CHARTER; AUTHORIZING EXPENDITURE OF FUNDS
ESTABLISHED BY THE BUDGET; PROVIDING FOR
BUDGETARY CONTROL; PROVIDING FOR PERSONNEL
AUTHORIZATION; PROVIDING FOR GIFTS AND
GRANTS; PROVIDING FOR AMENDMENTS; PROVIDING
FOR PROCEDURES REGARDING ENCUMBRANCES
AND THE RE- APPROPRIATION OF UNEXPENDED
CAPITAL APPROPRIATIONS; ESTABLISHING THE
COMMITTED FUND BALANCE FOR CAPITAL RESERVE;
PROVIDING FOR SEVERABILITY AND PROVIDING FOR
AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. The tentative 2011/2012 Operating and Capital Improvement
Program Budget, reviewed and approved by the City Commission on July 21, 2011, a
copy of said budget being attached hereto and made a part hereof as specifically as if
set forth at length herein, be and the same is hereby established and adopted as the
City of Aventura's final budget for the 2011/2012 fiscal year. The tentative budget
adopted hereby may be amended or adjusted by a motion approved by a majority vote
of the City Commission at the public hearings in accordance with State Statutes.
Section 2. Expenditure of Funds Appropriated in the Budget Authorized. Funds
appropriated in the Budget may be expended by and with the approval of the City
Manager in accordance with the provisions of the City Charter and applicable law. Funds
of the City shall be expended in accordance with the appropriations provided in the
Ordinance No. 2011
Page 2
Budget adopted by this Ordinance and shall constitute an appropriation of the amounts
specified therein. Supplemental appropriations or the reduction of appropriations, if any,
shall be made in accordance with Section 4.07 of the City Charter.
Section 3. Budgetary Control. The 2011/2012 Operating and Capital Outlay
Budget establishes a limitation on expenditures by department total. Said limitation
requires that the total sum allocated to each department for operating and capital
expenses may not be increased or decreased without specific authorization by a duly -
enacted Resolution affecting such amendment or transfer. Therefore, the City Manager
may authorize transfers from one individual line item account to another, so long as the
line item accounts are within the same department and fund.
Section 4. Personnel Authorization. The "Personnel Allocation Summary"
included within each department budget enumerates all authorized budgeted positions for
appointment by the City Manager. All personnel filling said authorized positions shall be
paid pursuant to the City's Budget, Personnel Policies and /or collective bargaining
agreements.
Section 5. Grants and Gifts. When the City of Aventura receives monies from
any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is
attached as a condition of acceptance any limitation regarding the use or expenditures of
the monies received, the funds so received need not be shown in the Operating Budget
nor shall said budget be subject to amendment of expenditures as a result of the receipt
of said monies, but said monies shall only be disbursed and applied toward the purposes
K
Ordinance No. 2011
Page 3
for which the said funds were received. To ensure the integrity of the Operating Budget,
and the integrity of the monies received by the City under Grants or Gifts, all monies
received as contemplated above must, upon receipt, be segregated and accounted for
based upon generally accepted accounting principles and where appropriate, placed into
separate and individual trust and /or escrow accounts from which any money drawn may
only be disbursed and applied within the limitations placed upon the Gift or Grant as
aforesaid.
Section 6. Amendments. Upon the passage and adoption of the 2011/2012 fiscal
year Budget for the City of Aventura, if the City Manager determines that an Operating
Department Total or a Capital Outlay Line Item will exceed its original appropriation, the
City Manager is hereby authorized and directed to prepare such Resolutions as may be
necessary and proper to modify any line item from the Budget hereby.
Section 7. Encumbrances.
1. All outstanding encumbrances for operating expenditures at September 30, 2011
shall lapse at that time; and,
2. All outstanding encumbrances for Capital Expenditures as of September 30, 2011
shall lapse at that time; and, that all unexpended Capital appropriations, including
outstanding encumbrances, may be added, at the City Manager's discretion, to the
corresponding 2010/2011 available balances and be simultaneously re-
appropriated for capital expenditures, as previously approved in the 2010/2011
fiscal year; and,
3. It is contemplated and acknowledged that the possible addition of available Capital
balances in the General Fund and other Funds and their simultaneous re-
appropriation, at the City Manager's discretion, under this Section shall not be
interpreted or construed as an increase in revenues available for appropriation
under Section 4.07 of the City Charter or as a variation of the total budget under
Section 6 of the City's Original Budget Ordinance.
41
Ordinance No. 2011 -08
Page 4
Section 8. Committed Fund Balance. The Committed Fund Balance to be utilized
for the Capital Reserve, as established in the 2011/2012 Budget, is $15,193,488
(effective September 30, 2011).
Section 9. Severability. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity
of the remaining sections, sentences, clauses, and phrases of this Ordinance but they
shall remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 10. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
The foregoing Ordinance was offered by Commissioner , who moved its
adoption on first reading. This motion was seconded by Commissioner , and upon
being put to a vote, the vote was as follows:
Commissioner Bob Diamond
Commissioner Teri Holzberg _
Commissioner Billy Joel
Commissioner Michael Stern _
Commissioner Luz Urbaez Weinberg _
Vice Mayor Zev Auerbach
Mayor Susan Gottlieb _
The foregoing Ordinance was offered by Commissioner , who moved its
adoption on second reading. This motion was seconded by Commissioner _ and upon
being put to a vote, the vote was as follows:
Commissioner Bob Diamond
Commissioner Teri Holzberg
Commissioner Billy Joel
Commissioner Michael Stern _
Commissioner Luz Urbaez Weinberg
Vice Mayor Zev Auerbach _
Mayor Susan Gottlieb
4
Ordinance No. 2011
Page 5
PASSED AND ADOPTED on first reading this 13th day of September, 2011.
PASSED AND ADOPTED on second reading this 21St day of September, 2011.
Susan Gottlieb, Mayor
ATTEST:
Teresa M. Soroka, MMC
City Clerk
Approved as to Form and Legal Sufficiency:
City Attorney
5